2015
PT BANK MEGA Tbk
2015 Annual Report
Annual Report
Accelerating Growth
Accelerating Growth PT Bank Mega Tbk
MEGA CALL 021 500010/60010 (HP) www.bankmega.com
Annual Report 2015
Menara Bank Mega Jl. Kapten Tendean 12-14A, Jakarta 12970 Tel. 021 7917 5000 (hunting) Fax. 021 7918 7100
Accelerating Growth
The challenging global economic condition in 2015 was not
This achievement has motivated Bank Mega to determine a
impede Bank Mega’s ambition to pursue the vision to become
higher target for the upcoming years. To realize the established
the pride of the nation. Through synergy collaboration with
targets, Bank Mega is committed to optimize each progress and
CT Corp companies, Bank Mega accomplished various strategies
every possible opportunities as well as to enhance the Bank’s
to further strengthen the position as the people's choice bank.
internal and external aspect. These efforts will become a certain step, and as the strategic enhancement to accelerate the Bank’s growth and achieve a greater growth in the coming future.
Annual Report 2015
1
Table of Contents
1
Theme’s Description “Accelerating Growth”
4
2015 Performance
6 8 10 14 16 22 28
30 32 35 36 37 38 40 42 43
Financial Highlights Stock Highlights Report from the Board of Commissioners Board of Commissioners' Profile Report from the Directors Directors' Profile Significant Events
COMPANY PROFILE Brief History and Corporate Structure Group Business Structure Milestones Vision, Mission and Values Organizational Structure Awards and Certifications Capital Market Supporting Professions and Institutions Company Information
44
Business Review
46 47 49 57 60 62 118
Business Review Credit Card Wholesale Retail & Funding Treasury and International Banking Operation and Information Technology Risk Management Human Capital
124 126 127 130 130 131
132 135 135 136 136 139 142 143 145 148 150 155 160 162 162 163 164
164 165 165 167 167
168 169
Management Discussion and Analysis Business Overview and Prospects Financial Performance Review 2016 Prospects Marketing Aspects 2016 Business Strategy
171 173 174 176 177
178
CORPORATE GOVERNANCE Governance Commitment Governance Infrastructure Governance Structure General Meeting of Shareholders Board of Commissioners Supporting Committees of Board of Commissioners Audit Committee Remuneration and Nomination Committee Risk Monitoring Committee Directors Committee Under the Directors Compliance Function Implementation External Audit Implementation Funding Procurement to Related Party and Large Exposure Procurement Financial and Non-Financial Transparency Share Ownership, Management Relations, Financial Relations, Family Relations, Bank Relations with the Board of Commissioners and Directors Salary Ratio Conflict of Interest Handling Internal Fraud and Conflict Resolution Litigation and Bank Resolution Strategy Implementation ff Anti-Money Laundering & Terrorism Funding Prevention Bank Shares Buy Back and Bonds Buy Back Assessment of Gcg Implementation in 2015
180 181 181 181
182 184 185 186 186 187 188 190 192
Whistleblowing System Disclosure Corporate Secretary Internal Audit Implementation Internal Control System Code of Conduct and Corporate Culture
CORPORATE SOCIAL RESPONSIBILITY Mega Cares Banking Education “Ayo ke Bank” Computer Donation Other Activities
CORPORATE DATA Profile of Audit Committee Profile of Risk Oversight Committee Profile of Remuneration and Nomination Committee Profile of Corporate Secretary Profile of Internal Audit Unit Executive Officers Products and Services Branches Networks
208
MANAGEMENT’S RESPONSIBILITY OF ANNUAL REPORT
209
Reference of Bapepam-LK Regulation No. X.K.6
215
FINANCIAL STATEMENTS
01 2015 Performance
FINANCIAL HIGHLIGHTS
(In billion Rupiah)
Description
Growth 2014-2015
2015
2014
2013
TOTAL ASSETS
2.47%
68,225
66,582
66,396
Placement on Bank Indonesia and Other Banks
-4.63%
8,673
9,094
11,241
0.51%
14,858
14,782
14,468
Loans
-3.62%
32,398
33,614
30,173
Third Party Funds
-2.51%
49,740
51,022
52,372
Total Liability
-4.87%
56,708
59,613
60,214
Equity
65.24%
11,517
6,970
6,183
Net Profit
85.39%
1,053
568
525
Return on Assets (ROA)
-
1.97%
1.16%
1.14%
Return on Equity (ROE)
-
15.30%
10.05%
9.65%
Loan to Deposit Ratio (LDR)
-
65.05%
65.85%
57.41%
Non-Performing Loan (NPL) Gross
-
2.81%
2.09%
2.18%
Capital Adequacy Ratio (CAR) Credit and Operational Risk
-
24.86%
17.09%
16.63%
Capital Adequacy Ratio (CAR) Credit, Operational and Market Risk
-
22.85%
15.23%
15.74%
Liability to Equity
-
492.39%
855,28%
973,86%
Liability to Total Asets
-
83.12%
89,53%
90,69%
Operating Expenses to Operating Income
-
85.72%
91.25%
89.76%
Net Interest Margin (NIM)
-
6.04%
5.27%
5.38%
Net Interest Income
20.33%
3,303
2,745
2,696
Non-Interest Income
38.61%
1,935
1,396
1,186
Profit Before Taxes and Minority Interests
88.01%
1,239
659
633
Net Profit
85.39%
1,053
568
525
490.60%
4,648
787
548
Securities and Other Receivables
FINANCIAL RATIOS
STATEMENTS OF INCOME
Total Comprehensive Income
6
Annual Report 2015
Growth 2014-2015
Description
2015
2014
2013
SHARE INFORMATION Amount of Shares Outstanding (in Million) Basic Earnings Per Share (Full Amount)
0.00%
6,964
6,964
6,964
84.15%
151
82
75
0.29%
345
344
344
-15.19%
6,850
8,077
8,868
BRANCHES AND EMPLOYEES Number of Branches Number of Employees
2015
Ratio
2014
Compliance 1. a. LLL Violation Percentage i. Related Parties
0.00%
0.00%
ii. Unrelated Parties
0.00%
0.00%
i. Related Parties
0.00%
0.00%
ii. Unrelated Parties
0.00%
0.00%
a. Primary MRR Rupiah
8.84%
9.11%
b. Foreign Currency MRR
8.00%
8.00%
0.46%
5.93%
b. LLL Excess Percentage
2. Minimum Reserves Requirement (MRR)
3. Net Open Position (NOP) in overall
2015
2014
TOTAL ASSETS
Net Profit
(In billion Rupiah)
(In billion Rupiah)
68,225
66,582
2015
2014
1,053
568
Annual Report 2015
7
Stock Highlights
Bank Mega Shares 2014
Q1
Q2
Q3
Q4
Highest Stock Price
Rp2,500
Rp2,100
Rp2,100
Rp2,000
Lowest Stock Price
Rp2,000
Rp1,900
Rp1,900
Rp1,935
Closing Price
Rp2,150
Rp2,000
Rp1,980
Rp2,000
Shares Traded in Volume (shares)
151,600
594,300
332,700
22,300
14,822,397.2
13,788,276.4
13,650,393.7
13,788,276.4
Market Capitalization (Rupiah)
Bank Mega Shares 2015
Q1
Q2
Q3
Q4
Highest Stock Price
Rp2,500
Rp2,550
Rp3,450
Rp3,275
Lowest Stock Price
Rp1,950
Rp1,965
Rp2,910
Rp2,785
Closing Price
Rp2,450
Rp2,500
Rp3,450
Rp3,275
1,128,200
221,200
490,500
4,700
16,890,638.7
17,235,345.6
23,784,776.9
22,578,302.7
Shares Traded in Volume (shares) Market Capitalization (Rupiah)
SHARE LISTING CHRONOLOGY Year
8
Description
Issued Shares
Total Shares
2000
Initial Public Offering
562,500,000
562,500,000
2001
Dividend and Bonus Share
189,750,000
752,250,000
2002
Limited Public Offering I
187,980,000
940,230,000
2005
Dividend and Bonus Share
485,158,642
1,425,388,642
2006
Limited Public Offering II
200,054,546
1,625,443,188
2009
Bonus Share
1,555,781,000
3,181,224,188
2011
Bonus Share
464,731,862
3,645,956,050
2013
Dividend and Bonus Share
3,317,819,156
6,963,775,206
Annual Report 2015
Listed by
Indonesia Stock Exchange
Details on 2013 Dividend and Bonus Share Distribution
Date
May 31, 2013
Ratio of 2012 dividend distribution
500 : 23
Ratio of 2011 dividend distribution
500 : 56
Ratio of bonus share distribution
500 : 376
Total Shares before dividend and bonus share distribution
3,645,956,050
Total Shares after dividend and bonus share distribution
6,963,775,206
Share price before dividend and bonus share distribution
Rp5,200
Share price after dividend and bonus share distribution
Rp2,725
OBLIGATION LISTING CHRONOLOGY Year 2008
Description
Rating
Subordinated Bond of Bank Mega Year 2007 *)
Amount
A (idn) from Fitch Ratings Indonesia
Listed by
Rp1,000,000,000,000
Indonesia Stock Exchange
*) Purchase option of Subordination Bonds of Bank Mega Year 2007 has been carried out on January 16, 2013.
DIVIDEND POLICY Fiscal Year
Dividend per Share (Rp)
Dividend Type
Total Payment (Rp)
% Dividend to Net Profit
2002
11.27
2003
76.66
Cash
8.544.900.000
30.00%
Cash
72.080.000.000
2004
40.00%
113.17
Cash
106.405.101.412
2005
40.00%
136.00
Cash
127.871.280.000
40.00%
204.13
Shares
191.929.738.359
60.00%
2006
-
-
-
0.00%
2007
64.07
Cash
104.143.835.084
20.00%
2008
-
-
-
0.00%
2009
-
-
-
0.00%
2010
157.20
Cash
500.088.442.384
52.54%
2011
-
-
-
0.00%
2012
190.00
Cash
692.731.649.500
50.29% 49.31%
2014
186.30
Shares
679.240.286.550
453.60
Shares *)
1.653.804.487.350
14.36
Cash
100.000.000.000
16.69%
*) Dividend from capitalization of share premium fiscal year 2011
Annual Report 2015
9
REPORT FROM THE BOARD OF COMMISSIONERS
”
10
Yungky Setiawan President Commissioner
2015 economy condition in Indonesia was still generally overshadowed by various challenges and fluctuation, whether from global or domestic. In the middle of these challenges, Bank Mega is grateful to close 2015 with profit achievement as much as 85%"
Annual Report 2015
Dear valuable Shareholders,
In order to maintain macro economy stability and boost economic growth, the Government throughout 2015 has
2015 economy condition in Indonesia was still generally
published five volumes of economic policy package, where in
overshadowed by various challenges and fluctuation, whether
the last volume, there is a special treatment of the reassessment
from global or domestic. World economy recovery is still
(revaluation) of assets in the form of fixed assets for tax
weak, followed by the fall of commodity price. This condition
purposes. Revaluation will tend to increase the value of fixed
was also weakened by time uncertainty and US interest rate
assets of the company and strengthen its balance sheet in terms
normalization plan as well as steps of monetary easing by
of capital.
Europe, Japan, and China as the effort to recover its economy growth.
2015 PERFORMANCE EVALUATION
China’s attempt in devaluing its Yuan currency unexpectedly
In these challenging conditions, I gratefully say that Bank
also triggered turmoil in global financial markets as well as
Mega has successfully closed 2015 with good results. This was
regional and put additional pressure for developing countries.
reflected in an increase in net profit by 85.39% to become Rp1.053 trillion in 2015 from Rp568 billion at the end of 2014.
Indonesia's economic growth until the fourth quarter of 2015
The increase was contributed by the increase in NII, Fee Based
has not shown significant changes, despite the fact that fiscal
Income, and sale of securities. Assets also increased by 2.47%
stimulus and relaxation of macro policies have been carried out.
to Rp68.23 trillion at the end of the year.
Export growth is restrained due to weak global demand and a continued decline in commodity prices. Rupiah on average
However, it must be recognized that the deceleration of credit
recorded a slowdown of 10.6% until the end of the year
and third party funds were also experienced by Bank Mega.
(Rp12,474 to Rp13,795). Even in September 2015 the value
Despite the decline, but the total loans and deposits of Bank
of Rupiah against the US dollar had weakened until the level
Mega was still well-maintained. Credit decreased by 3.62%
of Rp14,700 which triggered by the repatriation of funds to
to Rp32.4 trillion, in line with the Bank's strategy to be more
the United States. However, Rupiah strengthened in December
conservative in anticipating a challenging macro conditions.
2015 along with a decrease uncertainty in global financial
Successful business segment recorded a growth from credit
markets.
cards which increased by 11% yoy to Rp8.1 trillion, while Corporate loans grew 4% yoy to Rp12 trillion. Deposits
Meanwhile, the Central Statistics Agency (BPS) reported
decreased by 2.51% to Rp49.74 billion due to the Directors’
inflation for January-December 2015 amounted to 3.35%
strategy to keep the LDR in the range of 65% to be maintained
and was the lowest in the past five years since 2010. In 2010,
with good liquidity.
inflation recorded 6.96%, 2011 was 3.79%, and 8.38% at the end of 2014. This low inflation is due to the decline of
Bank Mega CAR after taking into account aspects of credit
purchasing power.
risk, operational and market reached 22.85%. These measures reflect the commitment of Bank Mega to maintain a healthy
The banking industry has not escaped from the impact of the
balance sheet for sustainable business growth.
macro conditions. Credit growth slowed in November 2015 after briefly showing signs of improvement. The Banks have to face a slowdown in credit growth as well as increasing competition in the field of finance.
Laporan Annual Tahunan Report 2015
11
COMMISSIONER’S ASSESSMENT TOWARD DIRECTORS’ PERFORMANCE
IMPLEMENTATION OF CORPORATE GOVERNANCE AND RISK MANAGEMENT
The financial performance of Bank Mega is a manifestation
The Board of Commissioners also concerns the Directors’
of Directors’ performance in facing economic challenges in
effort to strengthen good corporate governance in Bank Mega
2015. Board of Commissioners considered that the Directors
according to the development of global practices. Meetings of
has taken the appropriate business policy direction to continue
the Board of Commissioners, which also invited the Directors,
concentrating on developing the segment of retail banking,
performed well throughout 2015, thus allowing the Board
credit cards, as well as middle and corporate in the wholesale
of Commissioners to effectively monitor the progress and
banking sector.
development of Bank Mega. In addition through the Board Meeting, the Board of Commissioners also actively supervises
Steps to establish the Directorate of Credit and Funding
the performance of the Directors through committees under
Directorate in 2015, was positively seen by the Board of
the Board of Commissioners, namely the Audit Committee,
Commissioners that Bank Mega can reach this market segment
Remuneration and Nomination Committee and the Risk
over the maximum. We also assessed the positive initiatives of
Oversight Committee. These committees have performed well
Directors in developing strategic business synergy opportunities
throughout 2015.
with retail business unit under CT Corp, which is the controlling shareholder of Bank Mega; as a strategy to develop innovative
In terms of risk management, the Board of Commissioners
products and services which is one of the competitive
continues to suggest the Bank to continue improving the
advantages of Bank Mega. Through this synergy optimistic BOC
implementation of the system and the risk management
Mega Bank customers will enjoy the added value and a variety
culture. The governance structure at Bank Mega also allows the
of additional comfort.
Directors to be able to communicate effectively with the Board of Commissioners on the whole aspect of the Company as well
The Board of Commissioners also welcomes the changes to
as respond quickly to things that Bank Mega also continue to
the business organizational structure of the Directors which
update and improve the quality of internal procedures to ensure
carried out at the end of 2015, from silo-based organizations
that all employees adhere to the Company's Code of Conduct.
into a single captain. With this structure, all the businesses in the branch will be reunited under one leadership. Thus, the
2016 BUSINESS PROSPECT
monitoring function in strategy execution and monitoring of the business will be managed properly. In the end, it will generate
The Board of Commissioners has reviewed the business plan
maximum performance.
of Bank Mega for 2016 which has been prepared by the Directors. In our point of view, targets of financial and non-
Overall, the Board of Commissioners will continue to improve
financial business prospects are determined carefully (Prudent)
supervision of the business strategy implementation and culture
in accordance with market conditions during 2015 and
performance based to ensure better productivity gains in order
expectations for development in 2016.
to create added value for our stakeholders. Furthermore, in order to ensure the achievement of long-term business plan, the
In particular, the Board of Commissioners supports the Directors’
Board of Commissioners will continue a more comprehensive
business plan to concentrate on improving the structure and
monitoring mechanism, to maximize the effectiveness of the
volume of funding, improve profitability and efficiency ratios, as
oversight function, to encourage the strengthening of risk
well as continue to optimize synergies in various fields with the
management and internal control in Bank Mega.
companies under CT Corp to provide added value and benefit to customers of Bank Mega.
12
Annual Report 2015
Conservative approach to the asset growth is a prudent step
I believe that our experience in banking and finance industry,
to anticipate future economic development challenges without
the Board of Commissioners and Directors that newly
putting aside a chance to grow up. Additionally, by continue
appointed, will further strengthen the foundation of the board
to focus on increasing employee competency in sustainable
and management as well as accelerate the growth in the future.
manner, as well as well as strong risk management practices, will help the Company to achieve short term targets and
On behalf of the Board of Commissioners, Directors, and all
simultaneously prepare for growth in the long term.
employees of Bank Mega I would like to appreciate of Mr. J.B Kendarto, Mr. Maulana Rahmat and Mr. Suparman Kusuma
COMPOSITION CHANGE OF THE BOARD OF COMMISSIONERS AND DIRECTORS
during their tenure as members of the Board of Commissioners
Based on the results of the Extraordinary General Meeting
APPRECIATION
and Directors of Bank Mega.
of Shareholders (EGMS) dated May 7, 2015, I obtained the honor appointed as Commissioner to fill the position left by
Finally, Board of Commissioners would like to deliver the highest
Mr. Chairul which resign in May 2014 in order to comply
appreciation to the Directors and all employees of Bank Mega
with existing regulations after the appointment, he became
for their hard work, contribution and dedication. We hope that
Coordinating Minister for Economic Affairs.
the spirit, dedication, hard work and teamwork throughout 2015 continued to be cultivated to overcome greater challenges
EGMS dated May 7, 2015 also appointed two (2) members of
in 2016.
the Board of Commissioners, namely Mr. Darmadi Sutanto and Mr. Lambock V. Nahattands which respectively replaced Mr. J.B.
I would also like to thank the regulator and stock exchange
Kendarto and Mr. Maulana Rahmat. Mr. Lambock V. Nahattands
authorities for monitoring conducted throughout the year to
appointed as Independent Commissioner. The three of us
support the growth of Bank Mega and the banking sector
have effectively served after the approval from the Financial
in general. As well as the controlling shareholder, CT Corp
Services Authority. With the total members of the Board of
through PT Mega Corpora for relentless support and trust. More
Commissioners consisting two Independent Commissioners
importantly, I would like to give appreciation to loyal customers
and two Commissioners, so the composition is in accordance
of Bank Mega for their support over the years. Supports from
with current regulations concerning the composition of the
customers has helped Bank Mega travels its journey over these
Independent Commissioner.
years, and certainly to achieve good performance in 2015.
There was also changes in the Directors level as a result of the EGMS dated May 7, 2015, where Mr. Wiweko Probojakti and Ms. Lay Diza Larentie appointed as Director of Bank Mega and accepted the resignation of Mr. Suparman Kusuma.
Jakarta, March 2016 On behalf of Board of Commissioners,
Yungky Setiawan President Commissioner
Annual Report 2015
13
BOARD OF COMMISSIONERS' PROFILE
Yungky Setiawan
Darmadi Sutanto
President Commissioner
Commissioner
Indonesian citizen, born in Jakarta 1962. Earned a Bachelor of
Indonesian citizen, born in Jakarta, January 1964. Earned a
Science Business Administration from City University Canada,
Bachelor of Civil Engineering from Trisakti University, and Master
and Harvard Executive Program di Harvard Business School,
of Business Administration from Western Illinois University,
Massachusetts - USA.
Macomb Illinois-USA.
Started his career on banking industry in 1989 as Manager Card
Started his career as Banker at Citibank in 1991, served
Marketing, Card Center Bank Danamon Indonesia and lately
several positions until 2000, with last position as National
served as Vice President Product and Service Development in
Sales Manager. From 2000 to 2007 served various positions in
1997. From March-September 1997 served as President Director
Standard Chartered Bank, with the last position as Executive
PT Danamon Kreasi Pariwara and in September-December 1997,
Vice President Sales and Distribution.
he served as Marketing Director PT Danamon Asuransi. From 2007 to 2010 served as Director of Consumer/Retail In 1998 he joined Bank Mega as Retail Banking Director until
Banking ABN Amro/Royal Bank of Scotland. From 2010 to 2015
2004. From 2004 to 2010 he served as President Director of
served as Director of Retail and Consumer Banking Bank Negara
Bank Mega, and from 2010-2011 served as Vice President
Indonesia.
Commissioners of Bank Mega. Joined Bank Mega since May 2015 as the Commissioner of From 2011 to 2012 served as Managing Director Rajawali Corpora. In 2012 to 2015 served as Director of Indofood CBP. From May 2015 until present he serves as President Commissioner of Bank Mega. In addition, he also serves as members of Remuneration and Nomination Committee of Bank Mega.
14
Annual Report 2015
Bank Mega.
Achjadi Ranuwisastra Independent Commissioner
Lambock V. Nahattands Independent Commissioner
Indonesian citizen, born in Kebumen in 1944. Earned a
Indonesian citizen, born in Tarutung in 1952. Earned his
Bachelor degree in Economics, majoring in Corporations, from
Bachelor of Law from University of Indonesia and Master of Law
Padjadjaran University, Bandung, in 1968. He also actively
from Tarumanegara University.
participates in various banking seminars held within and outside of Indonesia.
Started his career since 1979 until 2014 at Ministry State Secretary, with following positions: Head of Legal and
Started his career with Bank Ekspor Impor Indonesia (Bank
Legislation, Deputy of Law and Regulations, Deputy Chief
Exim) in 1969 and eventually became a Branch Head in various
Cabinet Secretary and lately as Secretary of the Ministry of State
regions in Indonesia. His last position with Bank Exim was
Secretariat. Currently he serves as Special Staff at Coordinating
Director from 1992 to 1997. He subsequently served as Vice
Minister for Political, Legal and Security Affairs Law and
President Commissioner of Bank Danamon Indonesia from 1997
Regulations. While serving as Deputy Chief Cabinet Secretary,
to 1998.
he also serves as Chief Executive of Goods Export-Import Flow Team (Presidential Decree 54 Team).
He concurrently served as Commissioner of Bank Mega from 1997 to 1998 prior to his appointment as President Director
Career at SOE/private in 1990-1995, serves as Commissioners
of Bank Mega from 1998 to 2004. He later was reappointed
PT Pengelola Kawasan Berikat Indonesia (Persero). In 1995-2001
to serve as Independent Commissioner of Bank Mega since
as Commissioner of PT Kawasan Berikat Nusantara (Persero)
2004 until present. In addition, he also serves as Head of Audit
and in 2001-2007 as Commissioner in this SOE. In 2006-2007
Committee and Head Risk Oversight Committee.
serves as Commissioner PT Angkasa Pura I (Persero). Served as Commissioner of PT Perusahaan Pengelola Aset (Persero) in 2004-2012. In 2007-2012 as President Commissioner PT Pelabuhan Indonesia II (Persero). While in 2011-2015 as Commissioner of PT Senayan Trikarya Sempana, and in 20122015 as President Commissioner of PT Danareksa (Persero). Joined with Bank Mega since May 2015 until present as Independent Commissioner of Bank Mega. In addition, he also serves as Head of Remuneration and Nomination Committee. Becoming extraordinary Lecturer in Law Faculty. Earned several awards including: Satyalencana Wira Karya, Bintang Jasa Utama, and Bintang Mahaputra.
Annual Report 2015
15
REPORT FROM THE DIRECTORS
Kostaman Thayib President Director
”
16
In facing the challenges, Bank Mega is grateful to grow continuously through the determination of accurate business strategy implementation with precautionary principles in anticipating condition which is still volatile"
Annual Report 2015
Dear Distinguished Shareholders,
Against the existing global economic (political) dynamics, the government reformed the regulation by issuing the Economic
Thank you for the support and trust given to Bank Mega so
Policy Package to mitigate the economic slowdown by
that could achieve good performance in 2015. As it is known,
improving economic structure that is more conducive to the
the macro economy in 2015 was characterized by many
development of the industry, certainty in the field of labor,
challenges and upheavals, both from global and domestic.
investment incentives, cut a variety of licensing as well as
However, through the identification and implementation of
expand people's access to bank is loans. Including the assets
appropriate business strategy with the precautionary principle
revaluation that reassessment (revaluation) of assets in the
in anticipating these conditions which are still volatile, Bank
form of fixed assets for tax purposes. Revaluation will tend to
Mega was grateful to be able to continue growing sustainably
increase the value of company’s fixed assets and strengthen its
that the Company has successfully recorded net profit
balance sheet in terms of capital.
amounted Rp1.05 trillion or increased by 85% if compared to previous year which amounted to Rp568 billion.
BANKING PERFORMANCE
BUSINESS ENVIRONMENTAL CONDITIONS 2015
National economic conditions which experienced a slowing trend also affected banks performance in 2015. Bank lending up to December 2015 grew by 10.5% or slowed down from
2015 remains a challenging year for the national economy and
the same period in 2014 which reached 13.2%.
the banking industry in which the global economic slowdown still continues since the economic crisis that started from
2015 PERFORMANCE
America in 2008 and took place in European Economic zone triggered from Greek Economic Crisis triggering Euro currency
Although economic conditions in Indonesia throughout 2015
weakening and also the weakening stock market in the zone.
was quite challenging, all the Bank Mega staffs successfully pass through the 2015 recorded profit before tax at the end of
This situation is exacerbated by a Chinese economy that
2015 amounted to Rp1.24 trillion, grew by 88.01% over the
over these years sustains the Global Economy and the
previous year of Rp659 billion. Contributed by the increase in
largest trading partner of Indonesia and the world's largest
net interest income and fee based income as well as the sale
commodity importing countries, which also slowed and only
of securities. Non-interest operating income reached Rp1.93
recorded a growth of 6.9% in 2015. Stock markets in the
trillion or 38.61% higher than the same period the previous
country fell by more than 35% from its peak in 2015 thus
year. Net interest income also grew by 20.33% to Rp3.3
affecting economic growth in the surrounding countries.
trillion, compared with the previous year amounting to Rp2.7
Devaluation of Yuan in order to maintain China economic
trillion. Fee based income also increased by 39% if compared
growth also quite shook the global markets and affect
to the previous year amounted to Rp1.93 trillion, which is
Indonesian exports.
contributed from Credit Card and Sales of securities.
The decrease in oil prices from the level of USD58 per barrel to USD36.60 was caused by the geopolitical factors in the Middle East, and the global economic slowdown is also an important factor in 2015.
Laporan Annual Tahunan Report 2015
17
Total assets grew by 2.4% to Rp68.23 trillion from the same
STRATEGIC POLICY
previous period amounted to Rp66.58 trillion. However, it must be recognized that the attainment of loans and total
Observing the changes in the business environment, where the
deposits decreased as a result of macroeconomic conditions.
impact of external conditions can affect the banking business,
In anticipation of an economic slowdown, Bank Mega carried
Bank Mega has implemented several strategies to reduce the
out a more conservative approach to face these conditions,
impact of these pressures on Bank's overall performance.
by conducting lending prudently to companies that have a
Bank Mega remains focused on strengthening financial
proven track record as well as with good industrial sector. With
fundamentals and maximize business growth including
this approach, the portfolio of loans decreased by 3.62% to
through: 1. Liquidity control by monitoring the amount of third party funds that are aligned with the balance between LDR ratio of total assets targets that to be achieved. Bank Mega policy focus is set LDR ratio in the range of 65%-70%. Growth of third party funds are aligned with loan growth with emphasis on the growth of low-cost funds namely savings and checking accounts. The main focus of thirdparty funds development in 2015 is done by creating a various innovative programs to customers, improve the quality and service features. This efforts aims to improve customer satisfaction in its banking experience at Bank Mega.
Rp32.4 trillion from its previous Rp33.7 trillion. The largest decrease occurred in the micro-finance which is 35% in line with the strategy of Bank Mega to be more conservative on this segment. Among this total loans, the Corporate and Credit Cards segment shows an increase compared to the previous year. Third party funds also fell by 2.51% to Rp49.7 trillion from the position in 2014 amounted Rp51.02 trillion. With the macro conditions that cause a slowdown in credit growth, thus the achievement of third party funds is in accordance with LDR target in the range of 65% - 70%. LDR at the end of 2015 amounted to 65%. In addition, the ratios of other financial indicators also showed
2.
Maintain and enhance the quality of healthy asset become the management overall priority through prudent lending to companies that have a proven track record as well as the good industrial sector. Account monitoring on loan portfolio is also conducted consistently.
3.
Cost of funds monitoring become one of the approaches applied by Bank Mega to reduce costs.
4.
The increase in fee-based income with a variety of features and product innovation to increase revenue.
5.
Controlling costs: through operational processes automation in order to create cost efficiency and increasing productivity of human resources as well as other costs.
6.
Build synergies with the retail companies in the CT Corp group to increase the volume and Bank Mega, credit card transactions which makes the Bank Mega a credit card with its own uniqueness among others.
positive achievement. CAR after taking into account aspects of credit risk, operational and market at the end of 2015 become 22.85% from 15.23% at the end of 2014. This reflects the strong capital structure to support business growth in the future. Net Interest Margin grew by 6.04% from the previous period of 5.27%. It shows that the Bank targets set out in the business plan in 2015 has been actualized. As for some of the indicators that have not met the target are unavoidable, considering the condition of economy and industry which were highly volatile throughout 2015 that the Bank has to perform many adjustments in order to mantain the Bank in the healthy category.
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Annual Report 2015
BUSINESS PROSPECTS 2016
Bank Mega policy focus is to maximize business growth in 2016 and will continue to follow the principle of "prudential
In 2016, financial market is expected to continue to fluctuate.
banking", among others, through LDR ratio policy which
Global GDP growth in 2016 is estimated at 3.4% (yoy), lower
is around the level of 70%. Loan disbursement is done
than earlier projections. The US economy is expected to
prudently to companies that have a proven track record and
continue to grow, although not yet solid. Market consensus
good industrial sectors. The growth of third party funds will
considered that increasing interest rate in the US will continue
prioritize the growth of low-cost funds such as savings and
to happen until it reaches 1.25% -1.50%. The elections in the
checking accounts. The Bank will also create synergies with
US will become the world market's attention this year, with
companies CT Corp's companies to increase business volume
elections to be held in November 2016.
and creates new business opportunities as well as increasing the number of network offices. This synergy becomes a
Correspondingly, the Indonesian Export Commodity Price
competitive advantage for the Bank Mega whic is not owned
Index (IHKEI) in 2016 is expected to continue to slow down.
by the banks in general.
Weakening outlook for commodity prices is mainly in metal, along with a decline in Chinese industrial activity and pressure
Product innovation and service features to customers as well
from lower oil prices.
as the development of information technology will also be a major focus for the Bank Mega that could continue to grow by
Bank Indonesia expects the economic growth in 2016 is higher
maintaining a healthy NIM achievement, increasing fee based
than 2015 in the range of 5.2 to 5.6%. The economic growth
income and efficiency.
is expected to be supported by fiscal stimulus, in particular the realization of infrastructure projects which is growing
To improve competitiveness in the retail segment of Bank
rapidly. Private investment is expected to increase along with
Mega, Bank Mega will consistently perform additional services
the impact of government policy packages and measurable
network and the development of digital channels such as
monetary easing space utilization while keep maintaining
ATM, EDC and mobile banking.
macroeconomic stability. In the same period, inflation is expected to be around the midpoint of the inflation target
In lending, Bank Mega will continue its conservative approach
range of 4±1%. Inflation pressures from the demand side are
to anticipate the macro conditions which are expected to
expected to grow along with increasing of production capacity
remain challenging in 2016. Loan disbursement will focus
utilization.
on industries that have a positive trend with a priority on the financing related business development and/or establishment
Armed with spirit to answer any existing opportunities and
of new enterprises in order to the group's business
challenges, Bank Mega welcomes 2016 by setting a better
diversification. Bank Mega will continue to build credit card
business growth target.
business, because they showed very satisfying performance in terms of cards quantity growth, sales volume and credit card balances. Since 2013 Bank Mega continues to maintain the award given by Visa as Best Card Issuer.
Annual Report 2015
19
GCG AND RISK MANAGEMENT IMPLEMENTATION
CHANGES IN COMPOSITION OF THE Directors AND COMMISSIONERS
The governance structure and mechanisms which are applied
In 2015, there were changes in the composition of the
consistently so far has been important in ensuring reliable
Directors and Commissioners according to the result of
and responsive operational activities. Implementation of the
Extraordinary General Meeting of Shareholder on May 7,
governance culture is strengthened by the Code of Conduct
2015. The meeting approved the resignation of Mr. Suparman
managed under the Director of Compliance.
as Director and appointed two new Directors to the Directors, Mr. Wiweko Probojakti and Ms. Lay Diza Larentie. In addition, the Extraordinary General Meeting of Shareholders also
We believe that Bank Mega success in minimizing the impact
approved the resignation of Mr. J.B. Kendarto and Mr. Rahmat
of external conditions pressure can not be separated from the
Maulana of the Board of Commissioners, and approved the
readiness of the corporate governance structure that has been
appointment of Mr. Yungky Setiawan as Commissioner, Mr.
built over the years. Management can communicate effectively
Darmadi Sutanto as Commissioner and Mr. Section signed as
with the Board of Commissioners and all elements of the
Independent Commissioner. Newly appointed Board has all
Company in response to the challenges and issues that arise
been effectively served following approval from the Financial
throughout the year.
Services Authority (FSA).
In addition, Bank Mega also has an executive committee,
On behalf of all Bank Mega employees, we would like to thank
including in the areas of credit, ALCO, information technology,
and give high appreciation to Mr. J.B. Kendarto, Mr. Rahmat
product, human capital, and credit policy. Throughout 2015,
Maulana, and Mr. Supaman for the devotion and dedication
Bank Mega has implemented risk management in accordance
during his tenure as the Board of Commissioners and members
with the provisions stipulated by Bank Indonesia. As efforts to
of the Directors of Bank Mega. We like to welcome to Mr.
improve risk management, Bank Mega continues to develop
Yungky Setiawan, Mr. Darmadi Sutanto, Mr. Lambock V
tools that are used as well as evaluate and improve any
Nahattands and Mr. Wiweko Probojakti and Ms. Lay Diza
weaknesses in the process, or to the development of human
Larentie and we are confident that their experience in finance
resources. Bank Mega realizes that this is a key requirement
and banking will further strengthen the foundation in bringing
considering the banking industry has a dynamic risk factors
Bank Mega toward better position.
along with the development of the banking business practice itself.
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Annual Report 2015
APPRECIATION 2015 was a difficult year and demanding earnest effort to get
performance of Bank Mega to be better. Moreover,
through properly. Therefore, on behalf of the Directors, I thank
appreciation also goes to CT Corp which is the controlling
you for the dedication and hard work that has been performed
shareholder through PT Mega Corpora for their support and
by all Bank Mega employees.
trust by building a good synergy. Equally important, the loyal customers of Bank Mega which has continued to support the
I would also like to thank the Financial Services Authority
Bank Mega. Along with the loyal support of our customers,
and the Bank Indonesia for their support and supervision
Bank Mega was able to record this performance.
conducted throughout the year in order to increase the
Jakarta, March 2016 On behalf of Directors,
Kostaman Thayib President Director
Annual Report 2015
21
Directors’ PROFILE
Kostaman Thayib
Max Kembuan
President Director
Director
Indonesian citizen, born in Palembang in 1962. Earned his
Indonesian citizen. Born in Kotamobagu in 1957. Finished his
Bachelor Degree from Faculty of Electrical Engineering, Trisakti
Magister Management in Finance and Banking in 1996 from
University in 1987, and in 1991 earned Master of Science
Airlangga University Surabaya.
in Finance & Marketing dan Technology Management from Portland State University, Oregon, USA with Cum Laude.
In 1984 he started his career as Banker in Bank Umum Nasional until 1996, with the last position as Manager Commercial
Started his career in 1987 as Operational Manager PT Program
Banking Surabaya Region. From 1997 to 2000 he joined with
Pendidikan Teknologi Komputer and continued serving as
Bank Nusa, with the last position as Branch Head Coordinator
Engineer in various software Companies in Indonesia until 2002.
Makassar.
From 1992 to 2002 he worked at Bank Central Asia which is
Joined Bank Mega in 2001 as Branch Head, until 2006. Since
the beginning of his career in banking industry. Throughout his
2007 he served as Regional Manager Makassar (for East Region
tenure at Bank Central Asia, he served various positions lately as
of Indonesia) until 2012. Since March 29, 2012, served as East
Deputy Head of Consumer Banking Division.
Indonesia Business Director, and since April 17, 2013 he has served as Director of SME until present.
In 2002 until 2004 he worked in Bank Mandiri as SVP and Group Head Liabilities and Electronic Banking. In 2003 he had additional duty to serve as President Commissioner PT AXA Mandiri Financial Services - Indonesia. He joined Bank Mega since 2004 and before he serves as President Director, he had served in several positions in Bank Mega, namely Director of Retail Banking and Director of Business Development.
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Annual Report 2015
Madi Darmadi Lazuardi
Tati Hartawan Wiryawan
Director
Director
Indonesian citizen. Born in Jakarta in 1966. Earned his
Indonesian citizen. Born in Jakarta in 1966. Earned Bachelor of
Bachelor of Business Administration from Atma Jaya Catholic
Science in Accounting from San Fransisco State University, USA
University of Indonesia, Jakarta, in 1989, and finished Master of
in 1988.
Management, majoring International Finance in Gadjah Mada University.
Started her career as Bankir in Citibank Indonesia since 1989 until 2013, with serving several positions. In 1989 he served
Started his career as Banker in Bank Danamon since 1989
as Management Associate. From 1990-1993 he served as
until served as Senior Vice President in 2007 and had also
Application Processing Credit Head, as Front End Collection
serves several positions in Bank Danamon namely Corporate
Head in 1993. From 1993-1995 served as Productivity &
Banking, Commercial Banking, Corporate Affair, Special
Re-Engineering Head. From 1995-1998 served as Process
Asset Management & Human Resource; He had also served
Improvement, Control/QA & Compliance Head. From 1998-
as Country Head of Business Banking at ABN AMRO Bank NV
2008 served as Compliance & Control Head, and 2008-2013
Jakarta in 2007; Managing Director Bank UOB Indonesia (Bank
served as Human Resources Head-Global Consumer Business.
UOB Buana) from 2007-2011. From 2011-2012, he served as President Director/CEO Bank QNB Indonesia (Bank QNB
Joined Bank Mega in April 2013 until present and serves as
Kesawan).
Human Capital Director.
Joined Bank Mega in April 2013 until March 2014 serves as Credit Director. From March 2014 until present he serves as Wholesale & Retail Banking Director.
Annual Report 2015
23
YB HARIANTONO
Martin Mulwanto
Director
Director
Indonesian Citizen. Born in Malang in 1966. Earned his Bachelor
Indonesian citizen. Born in Manila in 1968. Earned Bachelor of
of Engineering from Sepuluh Nopember Institute of Technology
Science di De La Salle University in 1991.
Surabaya in 1990. Started his banking career in Deutsche Bank in 1992 as Started his career as Banker in Bank Bali since 1992 to 2002,
Management Trainee. January 1993 until June 1996 served as
started served as Junior System Manager, then served as
Treasury Dealer. June 1996 until May 2007 served as Director
GM System & Networking, GM IT Operation & Support, GM
Head of Corporate Sales and Structuring FICC, Citibank Jakarta.
Application Development Head, and last position as Group
In June 2007-September 2008 served as Director, Foreign
Head IT. From 2002 to 2010 in Bank Permata, started served as
Exchange Distribution APAC, Investment Bank in UBS AG
Coordinator of Integrated TI Team 5 bank Integrated Merger,
Singapore. September 2008 - July 2009 served as Executive
then served as; IT Head, Consumer Credit Underwriting, and
Director, Fixed Income Currency and Commodity Asia, pada
last position as Network Head. In 2010 until March 2014 served
Morgan Stanley Singapore. July 2009 - June 2014 as the
as IT Head BII Maybank.
member of Directors, Head of Global Markets di PT Bank ANZ Indonesia.
Joined Bank Mega in May 2014 until present as Operation & IT Director.
Joined Bank Mega since March 2014 until present as Director Treasury and International Banking.
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Annual Report 2015
Indivara Erni Director
Wiweko Probojakti Director
Indonesian citizen. Born in Bekasi in 1967. Earned Bachelor of
Indonesian citizen. Born in Jakarta, July 1968. Earned Bachelor
Economy with Cum Laude from Padjadjaran University in 1991.
of Accoutancy from Gadjah Mada University Jogjakarta, and Master of Business Administration from Indonesia Institute of
Started career in Bank Universal in 1991 and became the best
Management Development (IPMI) Jakarta.
graduate in Management Development Program at the Bank. Since that moment, various positions have been served until
Started career in Banking since 1992 until 1997 as Manager
2000. After Bank Universal merged became Bank Permata, the
Card Collection Citibank. From 1997 until 2006 served several
last position as Head of Product Management Division until
positions in Bank Papan, ANZ Bank, Bank Danamon.
2003. In 2006 until 2009 served as Director & Chief Operating Joined Bank Mega in 2003 served several positions, namely:
Officer GE Capital Indonesia and as Executive Committee PT
Head of Supply Chain Banking Division (2003-2006), Head
Astra Credit Company. From 2009 to 2015 served as General
of Indirect Retail Financing Division (2006- 2012), Regional
Manager Product Management Division, Consumer & Retail
Manager Jakarta (2012-2013), Head of Retail & Commercial
Banking PT BNI Tbk (Persero).
Business Group (2013-2014) and appointed as Risk Director of Bank Mega since March 27, 2014 until present.
Joined Bank Mega in May 2015 until present and serves as Credit Card and Personal Loan (CCPL) Director.
Annual Report 2015
25
Lay Diza Larentie Director
Yuni Lastianto Independent Director
Indonesian citizen. Born in Jakarta, July 1967. Earned Bachelor
Indonesian citizen. Born in Jember 1959. Earned Bachelor of
of Business Law from University of Indonesia.
Economy from Gadjah Mada University Yogyakarta in 1983.
Started career in Banking since 1990 as Management
Started career in banking in 1983 in Bank Indonesia as Officer-
Development Program di PT Bank Lippo Tbk. Until 2010 served
Staff Bank Examiner, until 1989. From 1990-1998 joined with
several positions in PT Bank Lippo Tbk, Citibank, HSBC dan
Bank Universal and served as Head of Credit Audit, and other
Barclays Bank.
several Banks.
From 2010 to 2011 served as General Manager Distribution
Joined Bank Mega in 1999 as Head of Internal Audit and served
and Personal Banking, Standard Chartered Bank. From 2011
as Corporate Governance & Compliance Division Head, and last
until 2014 served as SVP Head of Network HSBC Ltd. In 2014
position as Credit Review Division Head. Since March 2012 until
to 2015 served as Acting Head of Retail Banking and Wealth
April 2013, served as Compliance & Human Capital Director.
Management HSBC Ltd.
April 2013 until present serves as Compliance & GCG Director.
Joined Bank Mega in July 2015 until present serves as Director of Funding & Network.
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Annual Report 2015
Bank Mega Directors
2 8 4
6
5 1
9
10 7
3
1. Kostaman Thayib (President Director) 2. Max Kembuan (Director) 3. Madi Darmadi Lazuardi (Director) 4. Tati Hartawan Wiryawan (Director) 5. YB Hariantono (Director)
6. Martin Mulwanto (Director) 7. Indivara Erni (Director) 8. Wiweko Probojakti (Director) 9. Lay Diza Larentie (Director) 10. Yuni Lastianto (Independent Director)
Annual Report 2015
27
Significant Events
January
20 Banking Education, Student of Parahyangan Bandung University in Menara Bank Mega Jakarta
•
Football Wear Bazaar with Mega Credit Card
22-23 Work Meeting 2015
April 29 Bank Mega Supporting the Launching of Parking Payment by Electronic Money March
31 Signing Term Loan Financing with PT Golden Energy Mines Tbk 03 Travel Fair with Mega Card 09 Customer Gathering of Wholesale & Retail Banking Directorate
02 Operational Relocation of Transmart Sunset Road DPS Sub Branch Office 04 •
Anti-Money Laundering Forum
15 • •
•
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Annual Report 2015
Bank Mega 46th Anniversary Commemoration CSR in Bank Mega 46th Anniversary Commemoration
Blood Donor in All Regional Office
•
Providing free health service in SDIP Al Madinah Kav. Deplu in collaboration with CT Foundation
July
May
13 CSR Mega Peduli in welcoming Eid Al Fitr 2015 07 Annual General Meeting of Shareholders and Extraordinary General Meeting of Shareholders
October
12 The operation of Bank Mega Transmart Cempaka Putih Cash Outlets as the 345th branch 09 Bank Mega 46th Anniversary commemoration in Medan Regional
November
June
04 CSR Banking Education “Ayo ke Bank” in Martadinata Primary School, Majalaya, West Java
09 Banking Education Literation of Bank Mega Custodian Bank to Himpunan Mahasiswa Analis of Stock Exchange, M.H. Thamrin University, Jakarta
Annual Report 2015
29
02 Company Profile
BRIEF HISTORY AND CORPORATE STRUCTURE
PT Bank Mega Tbk (hereafter referred as Bank Mega or the
PT Mega Bank on 1992. In the same year, the Bank relocated
Bank) started its business based on the Deed of Establishment
and had its headquarter in Jakarta whereas it started to attract
No 32 dated April 15, 1969, which was then changed with
the public attention through innovation and high business
deed No. 47. The Bank started its operation under the name
potential development. On 1996, PARA Group (PT PARA Global
of PT Bank Karman which was managed as a family business
Investindo and PT PARA Rekan Investama) acquired the Bank.
in Surabaya and earned the business license to conduct
This acquisition was followed by rebranding the Bank’s logo
commercial banking activities from the Minister of Finance of
in the next year to enhance its corporate image as a reliable
the Republic of Indonesia on August 1969. The Bank continues
financial institution.
to develop into a larger company and changed its name to
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Annual Report 2015
In 2000, the Bank again changed its name from PT Mega Bank into PT Bank Mega with a new tagline, “Mega Tujuan Anda” (“Mega is Your Destination). In the same year, Bank Mega with highly confident became the public company and listed at the Indonesia Stock Exchange (IDX) and as a public listed company the name became PT Bank Mega Tbk. Since its first listing, the Bank’s shares with code MEGA continues to move positively in the market and became the top gainers in Indonesia Stock Exchange trading in a couple times. Bank Mega upholds the spirit to become a leading banking service provider in Indonesia which was able to compete and peer up with other outstanding bank within Asia Pacific. Therefore, the Bank always uphold the principles of professionalism, transparency and prudence. By having a strong capital structure, the innovative products and banking services, the Bank continues to grow with a positive performance which was proven through numbers of prestigious awards provided by regional, national, and international institutions. Going forward, the Bank will continue to increase the performance and stride with high commitment to actualize the vision of "Becoming Pride of the Nation".
CT Corp Beginning from a simple business in 1981, CT Corporation (d/h Para Group) grew rapidly and continues to show its existence through Chairul Tanjung’s cold hands and tenacity. With initial capital of Rp150 million, CT Corporation now has its primary business in Financial Services, Media, Lifestyle & Entertainment and Natural Resources and has been acknowledged by the market in consumer business. In a relatively short period, Bank Mega as well as other companies managed by Chairul Tanjung has developed into a competitive growth company. Through a Along the journey, the Bank continued to strive in becoming
strong corporate culture, good corporate governance, and the
an excellent entity. The Bank’s capability was challenged by the
Bank’s net income includes credit card has enabled the Bank to
economic crisis in 1997 to 1999 which significantly affected
be in the notable position among other domestic banks.
the national banking industry growth. While most banks experienced the decreased in their performance, Bank Mega
CT Corporation continues to uphold the commitment to
was managed to survive and moreover manage to record a
reach the whole community by fulfilling the expectations,
positive financial performance. Assets, third party fund, loan
understanding the needs and the aspirations of the customers.
disbursement, capital adequacy ratio, productive asset quality,
The strong commitment to build a sustainable growth will be
and the Bank’s profit remains on a sound level.
achieved through efficient operational supervision in order to build strong synergies between the company’s groups. CT Corporation is optimistic to be the pioneer of innovative entrepreneurship and manifest the noble principles towards progressive and prosperous Indonesia.
Annual Report 2015
33
Scheme of PT Bank Mega Tbk Share Ownership per Desember 31, 2015 PT CT CORPORA Chairul Tanjung & Family 100%
PT MEGA CORPORA
PT BANK MEGA Tbk
PT CT Corpora 99.99% PT PARA Rekan Investama 0.01%
PT Mega Corpora 57.82% Public (<5%) 42.18%
PT PARA REKAN INVESTAMA Chairul Tanjung & Family 100%
Shares Ownership Pursuant to the Decree of Minister of Justice & Human Rights No. W7-04909 HT.01.04-TH.2007 dated May 2, 2007 regarding the approval of Deed Amendment of the Articles of Association of Limited Company, PT Para Inti Holdindo was renamed PT CT Corpora, with Chairul Tanjung family as the shareholders.
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Annual Report 2015
Pursuant to the Decree of Minister of Justice & Human Rights No. C-03043 HT.01.04-TH.2007 dated November 13, 2007 regarding the approval of Deed Amendment of the Articles of Association of the Company, PT Para Global Investindo, as the shareholder of PT Bank Mega Tbk was renamed PT Mega Corpora. The shareholders composition of PT Mega Corpora is as follows: a. PT CT Corpora 99.99% b. PT Para Rekan Investama 00.01%
Group Business Structure
CT ARSA Foundation
MEGA CORPORA
Bank Mega Syariah
CT GLOBAL RESOURCES
TRANS CORPORA
BPD Sulawesi Utara
Mega Finance
Mega Auto Finance
Referring to its business structure, all operational process of Bank Mega as a financial institution are under the management of PT Mega Corpora. Mega Corpora is equally positioned with the other two companies groups, namely PT Trans Corpora that
Mega Central Finance
Asuransi Umum Mega
Asuransi Jiwa Mega Life
Asuransi Jiwa Mega Indonesia
Mega Asset Management
Mega Capital Indonesia
engaged in media, lifestyle and entertainment business, and PT CT Global Resources in Natural Resources. These three groups of companies are operating the business in synergy under the management of CT Corp.
Annual Report 2015
35
MILESTONES
PT Bank Mega Tbk has undergone a long history of business development in achieving the aim to become a prominent bank
1969 Established under the name of PT Bank Karman with headquarter in Surabaya.
in Indonesia. This development is reflected in the variety of the Company's strategic policy along the time, as follows:
2000 PT Mega Bank changed its name to PT Bank Mega and conducted an initial public offering in the same year. In line with this strategic initiative, PT Bank Mega changed its name again to PT Bank Mega Tbk.
1992 PT Bank Karman was rebranded into PT Mega Bank and relocated its headquarter to Jakarta.
2007 Bank Mega issued Subordination Bonds.
1996 2013 PARA Group (PT Para Global Investindo dan PT Para Rekan Investama) acquired PT Mega Bank.
1997 PT Mega Bank changed its corporate logo.
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Annual Report 2015
Bank Mega launched new logo.
VISION, MISSION AND VALUES
VISION
MISSION
VALUES
Pride of the Nation
To deliver sustainable customer relationships by means of superior financial service offering and excellent organization capabilities to increase of stakeholders’ values.
Enterpreneurship Ethics Teamwork Dynamics Commitment
Annual Report 2015
37
ORGANIZATIONAL STRUCTURE
Organizational Structure PT Bank Mega Tbk Effective since January 4, 2016
Board of Commissioners
President Director
Credit Card & Personal Loan Directorate Managing Director
Funding & Network Directorate Managing Director
Credit Directorate Managing Director
Collection & Fraud Management Head
CCPL Marketing Head
Product & Segment Head
Business Support & Customer Experience Head
Corporate Business Head
Retail & Commercial Business Head
CCPL Front End Collection Head
CCPL Operation Head
Retail Product Management & Digital Banking Head
Business Finance & Performance Management Head
Corporate Sales Head
Retail Banking Head
CCPL Back End Collection Head
Contact Center Head
Priority Banking Head
Customer Experience Head
Commercial Banking Head
CCPL Recovery Head
CCPL Financial Planning & Analytics Head
Investment & Insurance Sales Head
Sales Academy Head
Indirect Channel Head
CCPL Credit Initiation & Maintenance Head
Marketing Communication Head
Corporate Funding Business Head
Sales Process & Governance Head
Strategic & Business Development Head
CCPL Retail Sales Head
Synergy Head
Regional Head
CCPL Corporate & Telemarketing Head
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Annual Report 2015
Middle Office Head
SME Directorate Managing Director
SME Collection & Remedial Head
Risk Monitoring Committee, Audit Committee, Remuneration & Nomination Committee, Governance Integration Committee
Steering Committees : Credit, ALCO, Human Capital, Risk Management, IT, Product, Credit Policy
Treasury & International Banking Directorate Managing Director
Operations & Information Technology Directorate Managing Director
Risk Directorate Managing Director
Human Capital Directorate Managing Director
Compliance & GCG Directorate Managing Director
Global Market Head
General Services, Property & Facility Management Head
Corporate Policy & Procedure Development Head
Operational Risk Management Head
Human Capital Management Head
Compliance & GCG Head
Crime & Fraud Investigation Head
Treasury Head
General Services Head
Core Banking System Head
Credit Risk Management Head
Human Capital Reward, Operations & Services Head
Anti Money Laundering Head
Banking Fraud Head
International Banking & Financial Institution Head
Property & Facility Management Head
IT Electronic Channel Head
Market, Liquidity & Integrated Risk Management Head
Human Capital Business Partner Head
Corporate Legal Head
Capital Market Services Head
Centralized Credit Operations Head
IT Infrastructure Service & Operations Head
National Credit Review Head
Corporate Culture & Change Management Head
Corporate Affairs Head
Treasury International Banking Business Support Head
Network Operations Head
IT Project Management Head
National Credit Control & Special Asset Management Head
Internal Audit Head
Centralized Transactional Operations Head
Process & System Development Head
National Credit Appraisal Head
Financial Control Head
SME Asset Recovery Head
General Management Office
Operations Control Head
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39
AWARDS AND CERTIFICATIONs
•
Best Credit Issuer Award 2015 Awarded by VISA.
•
Top 50 Public Listed Companies
•
Straight Through Processing Award
Service Excellence Award 2015
Awarded by Indonesian Institute for
Awarded by Standard Chartered Bank.
for Buku 3 Conventional Bank
Corporate Directorship (IICD).
Silver Champion of Indonesia WOW
•
Category awarded to Bank Mega Sumatera Sub Branch Office.
• Gold Champion of Indonesia WOW Service Excellence Award 2015
Top 10 mBanking Business Partner 2015 from Telkomsel.
• WOW Service Excellence Award 2015 for Buku 3 Conventional
for Buku 3 Conventional Bank
Bank Category on Service
Category awarded to Bank Mega
Excellence from Markplus Inc.
Kalimantan Sub Branch Office.
40
•
Annual Report 2015
Annual Report 2015
41
CAPITAL MARKET SUPPORTING PROFESSIONS AND INSTITUTIONS
Share Listings
Indonesia Stock Exchange Gedung BEI Tower I Jl. Jend. Sudirman Kav. 52-53 Jakarta 12190 Indonesia Tel. (+6221) 5150 515
Public Accountant Office
Purwantono, Sungko ro & Surja Gedung BEI, Tower II, Fl. 7 Jl. Jend. Sudirman Kav. 52-53 Jakarta Tel. (+6221) 5289 5000 Fax. (+6221) 5289 4100
Securities Administration Bureau
PT Datindo Entrycom Puri Datindo-Wisma Sudirman Jl. Jend. Sudirman Kav. 25 Jakarta Tel. (+6221) 570 9009 Fax. (+6221) 570 9026
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Annual Report 2015
COMPANY INFORMATION
Share Listings
: PT Bank Mega Tbk
Business Activity
: Banking
Date of Establishment
: April 15, 1969
Articles of Association
: Deed of Establishment No. 47 dated November 26, 1969
Head Office
: Menara Bank Mega Jl. Kapten Tendean Kav. 12-14A Jakarta 12790 Tel. (+6221) 7917 5000 Fax. (+6221) 7918 7100 Mega Call: (+6221) 1500 010/60 010 (HP) www.bankmega.com
Ownership
: PT Mega Corpora 57.82% Public 42.18%
Code of Shares
: MEGA
Code ISIN Shares
: ID1000052400
Annual Report 2015
43
03 BUSINESS REVIEW
BUSINESS REVIEW
Bank Mega builds strong business and improve performance
Throughout 2015, Bank Mega performs adaptively to market
accountability. The Bank’s product portfolio are grouped
changes, responsive to customers' needs and effective in
properly as the units designed on prudential banking principles.
carrying out its operational processes.
To deliver added value for all stakeholders, the Bank continues to expand by presenting strong and competitive product diversification to face various conditions.
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Annual Report 2015
CREDIT CARD
In 2015, Bank Mega’s credit card outstanding grew by 10%
Feasting & Dining
compared to last year, with high credit card usage which
For all cardholders with culinary hobby, Bank Mega Credit Card
triggered the sales volume to grow by 20% to Rp34 trillion.
offers a multitude of exciting culinary programs in more than
This positive performance was due to the Bank’s strong "brand
500 selected restaurants and café across Indonesia. Partnered
image", focused promotional efforts and CT Corp group
with Trans F&B, Bank Mega Credit Card gives exclusive offers of
synergy.
special discount throughout the year up to 50% in Coffee Bean and Tea Leaf, Baskin Robbins and Wendy’s which are all part of
To remain as the number one Visa credit card issuer in Indonesia
Trans F&B entity.
that has been achieved since last year, Bank Mega continues to provide benefits, features, facilities and promotional
Fashion & Lifestyle
programs that can meet the cardholders’ daily needs. The Bank
Exclusively for fashionista and cardholders who loves to own
collaborates with various attractive merchants to increase card
their favorite brands from Trans Fashion, Bank Mega Credit Card
usage and maintain the cardholders’ loyalty. Through these
gives special offer of 20% discount for MegaFirst Infinite Credit
efforts it is expected that Bank Mega’s card usage will continue
Card and 10% or 0% installment with 6 months tenor discount
to grow along with the customers’ loyalty who feel satisfied
for other Bank Mega Credit Card in Aigner, Armani Jeans, Boss
and comfortable with the entire Bank Mega’s promotion and
Orange, Brioni, Canali, Emporio Armani, Furla, Giorgio Armani,
services.
Geox, Hugo Boss, Jimmy Choo, Red Valentino, Salvatore Ferragamo, Tommy Hilfiger, Tod’s, Valentino, VersaceJeans,
In addition, Bank Mega always innovate to gain new broader
Versus.
market segments, focuses on major cities in Indonesia. This innovation carried out through promotional programs or new
Metro Department Store is the company under CT Corp which
credit card products plan to increase sales volume and revenue.
support the lifestyle needs by offering various exclusive clothing
Those innovations are expected to strengthen Bank Mega’s
and accessories. The philosophy of this company is to provide
position amidst tight competition of credit card business in
environment and convenient shopping experience. Bank Mega
Indonesia.
and Metro Department Store are partnered to create special program exclusively for Bank Mega cardholder, namely are;
The Importance Ct Corp and Bank Mega Credit Card Synergy
10% discount or 0% installment with 6 months tenor and redeem rewards point to be enjoyed throughout the year.
Despite the globalization challenges, higher competition and tighter credit card regulation from Bank Indonesia, Bank
Travel & Leisure
Mega’s credit cards still leading with excellence, all Bank Mega
Plan your holiday with special deals offered by Credit Card Bank
cardholders’ can fulfill their needs with the privileges from CT
Mega. Bank Mega collaborates with Anta & Vaya Tour. Including
Corp wide range network. The unbeatable synergy in retail
from ticket purchase, accommodation, tour packages, and other
portfolio, lifestyle and entertainment products from CT Corp
privileges. The privileges of using Bank Mega credit card are
companies is an effective strategic tool to realize the Bank's
among others: there is no surcharge, competitive international
business objective.
tickets and low rate installment facility program.
In its implementation, Bank Mega’s synergy with CT Corp group
Another interesting holiday alternative is to spend time with
companies continues to be optimized through wide variety of
family at Trans Studio Makassar and Bandung which offers fun
annual discounts and offerings that makes Bank Mega more
and exciting rides. Thrifty holiday with 25% discount tickets to
considerable and stronger in Indonesia’s credit card market.
Trans Studio with Bank Mega credit card.
Annual Report 2015
47
In addition to enjoying the rides, Integrated Area Trans Studio
Entertainment & Amusement
Bandung also offers the opportunity to indulge in shopping at
TRANS TV, TRANS7 CNN Indonesia and Detikcom are also
Trans Studio Mall or to stay at the Trans Luxury Hotel and the
under TRANSMEDIA. Along with Bank Mega, TRANSMEDIA
IBIS Hotel. Bank Mega cardholders are entitled to special price
are partnered in increasing brand awareness and introducing
offer and 50% discount on weekdays as well as 25% discount
various promotion program choices, especially to Bank Mega
on weekends.
cardholders and general public. With TRANSMEDIA, Bank Mega surely will be easier to promote the innovations which are being
Daily Neccesities
formulated and will be actualized by Bank Mega.
Carrefour Indonesia, shopping center with hypermarket concept under PT Trans Retail Indonesia with One Stop Shopping
Financial Institution
concept offers products with low cost and best services.
CT Corp also has several financial institutions such as Mega
Carrefour and Bank Mega are partnered to give special interest
Insurance in general insurance category, Mega Life Insurance
for Bank Mega cardholders with 10% discount and low interest
and Mega Indonesia Life insurance, which both offers life
rate 1,5% tenor and 6&12 months installment as well as
insurance. Bank Mega and both insurance above has the
redeem rewards point to be enjoyed throughout the year.
purpose to help the financial planning and personal protection as well as ownership of valuable goods of the cardholders.
48
Annual Report 2015
Wholesale Retail & Funding
WHOLESALE BANKING Wholesale & Retail Banking managed to close 2015 with 99% target profit achievement, amounted to Rp771 billion, or 62.4% of total profit. This achievement grew by 78.1% over the previous year. Performance achievement throughout 2015 is the part of targeted strategies which aims to maintain healthy interest margins, reduce costs and increase human resources productivity. Despite the more intense banking competition throughout 2015, particularly in loans and funding interest rate as well as services, Bank Mega has generally delivered a good profit growth.
Business activities Loan disbursement and fund raising are two (2) primary business activities of Wholesale & Retail Banking Directorate. In running the business, Bank Mega focuses on wholesale transaction banking strategy by providing solutions that can increase customer transactions. Throughout 2015, Bank Mega recorded Rp15.9 trillion total credit facilities, with 71.8% or Rp11.4 trillion average disbursement. The disbursement was accompanied by the amount of loan installment and setllement, which reached a total of Rp12 trillion that triggered the net growth to decrease by 2.3% from Rp505 billion in 2014.
In third-party fund, Bank Mega strives to comply with the regulator’s maximum deposit interest rate policy. In addition, along with the strategy to maintain cost of fund healthy level, Bank Mega does not always follow the rising deposit rates trend in the market. This decision reduced the portfolio from Rp16 trillion to Rp14.9 trillion at the end of December 2015, with 19.9% (Rp2.9 trillion) CASA composition and 80.1% (Rp11.9 trillion) Time Deposits.
Wholesale Funding Bank Mega escalates Wholesale funding banking structure for the stability of banking liquidity. Bank Mega wholesale customers are corporate/non-individual customer with balances ranging from Rp20 billion. 2015 Achievement and Target Wholesale Funding portfolio position by the end of 2015 was Rp13,430 billion. This figure decreased from Rp198 billion at the end of 2014. 2015 Activities Several activities carried out are: • Wholesale Funding Business conducted Customer Gathering for prime Corporate Funding customers to establish a better relationship. • Participated in Carrefour Supplier Sales Campaign made by SBDV and won in four consecutive rating occasions. New Products and Programs 2015 • Mega Giro Bizz acquired Carrefour suppliers to be further synergized. • Current account with Special Current Account Services gave a higher rate for selected customers who have committed to raise the current account funds. Work Plan, Target and Strategies in 2016 For the third-party fund development in Corporate Funding segment, there are several strategies for 2016: • Process and service quality improvement Bank Mega will continue to intensify the process or procedure and improve service standardization because these factors are important to determine the Bank’s longterm performance in maintaining existing customers and acquire new customers. • Network Development, Features and Service Banking To maintain and improve Bank Mega’s wholesale segment competitiveness, the Bank will remain aggressive to expand network services such as Internet Banking, Virtual Account, e-Tax Payment, MT 940, and others.
Annual Report 2015
49
Plan Product Development and New Activities New products and activities that will be developed in 2016 are as follows: • Collaborate with potential Corporate customers to develop more projects. • Add the liability products (deposits, savings and current accounts) variety and development in terms of features, ease of transaction, packaging and currency.
Wholesale Funding Business Wholesale Funding Business Third Party Fund in 2015 was Rp14.9 trillion, decreased by 7.8% from the previous year. The decrease was primarily due to the Time Deposit adjustment in accordance with Bank Mega’s strategy to lower cost of funds. CASA ratio to total Third Party Fund managed by the Wholesale & Retail Banking Directorate increased from 19.03% in 2014 to 19.95% in 2015.
In line with Bank Mega’s organizational restructuration in 2016, Wholesale & Retail Banking Directorate transformed into Credit Directorate, thus the Funding & Network Directorate managed by Wholesale Funding Business. Strategy and Work Plan in 2015 Considering the business growth in 2015, several improvements and initiative strategy for 2016 among others are: • Conduct training for the entire HR, to improve the HR quality both in credit technical capability and credit insight. • Focus to optimize 128 credit branches performance to boost Retail & Commercial segment growth. • Focus to develop corporate loans by loan disbursement to top corporations. • Focus to improve existing debtor's loan quality and more selective in new lending. This will be supported by improving the lending process to be faster without decreasing the prudential principles simultaneously.
DIGITAL BANKING Mega Internet
2015
2014
Total Individual User
38,661
31,803
Total Individual Transactions
562,826
439,867
Volume (IDR Million)
528,492
290,014
Bank Mega individual users grew by 21.56% from 31,803 users
Total transactions increased from 439,867 transactions to
in 2014 to 38,661 users in 2015. Transaction volume increased
562,826 transactions (27.95).
by 82.23% from Rp290.14 million to Rp528,429 million, showing an increase in the value of Mega Internet transaction
To increase transaction number and volume, Mega Internet will
channel.
add Transfer to Foreign features and payment by cooperating with new billers.
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Annual Report 2015
Mega Mobile 2015
2014
Total User
61,200
43,464
Total Transaction
782,862
557,443
Volume (IDR Million)
568,930
339,237
Mega Mobile users increased continuously to 40.81% from
2016 Plan
43,464 users in 2014 to 61,200 users in 2015. Transaction
In 2016 plan, payment feature in Mega Mobile will fature QR
volume also grew by 67.71% from Rp339,237 million to
and new payment feature by cooperating with new billers.
Rp568,930 million, shown the increase in Mega Internet channel transaction value. Transaction volume also increased by 40.44% from 557,443 transactions to 782,862 transactions.
E-Commerce 2015 Total Merchants
2014
51
43
Total Transactions
9,420
8,099
Volume (IDR Million)
17,5
12,7
Fee Based Income (Million)
431
297
E-Commerce business focus in 2015 was to increase Fee Based
2016 Plan
Income and cooperate with Merchant Group to optimize
To improve E-Commerce business transactions in 2016, Bank
E-Commerce transaction and also continue to improve and
Mega plans to add Sales Channel cooperation with 2 major
develop technical side and transactions security.
payment gateway Providers that is expected to add more than 600 merchants partner.
In 2015, merchants from Airlines industries such as Garuda Indonesia, Air Asia and Sriwijaya Air were the biggest contributor of the overall online transactions.
Laporan Annual Tahunan Report 2015
51
Debit Card 2015 Total Transactions (thousand) Volume (IDR Million) Fee Base income (IDR Million)
2014
600
810
226.2
258.2
3.2
3.4
In 2015, Bank Mega’s Debit Card generated Rp3.2 billion fee-
To comply with Bank Indonesia regulation regarding the use of
based income, with 600 thousand total transaction and Rp226
ATM/Debit chip-based card, Bank Mega currently developing
billion total volume.
system and ATM/Debit card with the chip cards trials in 2016.
Bank Mega’s Debit Card has the major advantage from its flexibility for worldwide transactions and in ATMs with Visa logo.
Mega Cash
Card Sales Total Transactions Volume (IDR)
In 2015, Mega Cash sales reached 368,638 cards.
2015
2014
368.638
410.596
3.8
2.49
185.214
185.344
2016 Plan In 2016, Bank Mega will cooperate with PT Lintas Marga
In 2015, Bank Mega cooperate with DKI Jakarta government to
Sedaya as Cikampek-Palimanan Toll operator to use Megacash
use Megacash Card for Electronic Parking Terminal in jalan Haji
for payment at toll gates and will be further developed to
Agus Salim, Kelapa Gading and Falatehan.
other merchants and public transportation including MRT and Soekarno-Hatta (Soetta) Railink Train.
Automatic Teller Machine (ATM) 2015
2014
Total Transactions (million)
29.9
22.3
Volume (IDR Billion)
15.4
16.6
Fee Base income (IDR Billion)
46.2
41.1
In 2015, Bank Mega ATM transaction revenue contributed
of total Bank Mega ATMs has been undergoing upgrades to
Rp46.2 billion Fee based income.
receive a chip-based card transactions.
To comply with Bank Indonesia regulation regarding ATM/Debit chip-based card usage, Bank Mega has begun to upgrade all existing ATM machines. By the end of 2015, approximately 28%
52
Annual Report 2015
PRIORITY BANKING
Banking Transaction Services Various privileges for MegaFirst customers in MegaFirst Lounge
MegaFirst
in several major branches in big cities and dedicated Personal
MegaFirst offers Priority Banking service which oriented in
Relationship Manager as a partner in providing solution
exclusive lifestyle, where the Customer is not only exceptional
alternatives for the Customers’ banking needs. Additionally
for Bank Mega, but also as a part of CT Corp big family.
Customers can also enjoy a wide range of banking service facilities such as Safe Deposit Box, monthly integrated
Unlike the orther priority banking services, MegaFirst is tailored
consolidated report, special fees for banking transactions such
to accommodate lifestyle needs, exclusivity as well as banking
as Lalu Lintas Giro (LLG) and Real Time Gross Settlement (RTGS)
products provision, investment, insurance and health products,
and electronic banking services.
as well as ease of transaction. The exclusive services for MegaFirst customers includes:
MegaFirst customers are the individual customer/individuals types with balance >Rp500.
Lifestyle Privilege: • Partnering with Trans Fashion, MegaFirst offers various special discounts and privileges to fulfill the need of exclusive lifestyle with fashion premium branded fashion series from Trans Fashion such as Aigner, Armani Jeans, Brioni, Boss Black, Boss Orange, Canali, Emporio Armani, Furla, Geox, Giorgio Armani, Hugo Boss, Jimmy Choo, Mango, Salvatore Ferragamo, Red Valentino, TOD’S, Tommy Hilfiger, Valentino, Versace and other high end collections. • More privileges and special discounts at The Trans Luxury Hotel and Ibis Hotel Bandung, Trans Studio Bandung and Makassar, Anta Tour, Vaya Tour, The Coffee Bean & Tea Leaf, Baskin Robbins, Wendys, Carrefour and Metro Departement Store. • More fascinating offers and facilities at Domestic Airport Lounge; enjoy priority pass, VIP services in International Airport Lounge in 700 airport in 120 countries and in 400 big cities around the world, along with travel protection and dining privileges. • With Visa Infinite, MegaFirst customers will also enjoy special offers in hotel chains, boutique hotels, villas and resorts in Indonesia and overseas, complimentary golf in 8 (eight) golf courses in Indonesia and 5 (five) famous golf clubs in 4 (four) countries. Family & Health Protection Various insurance facilities that provide protection such as accident insurance, auto insurance, home insurance or health insurance. In addition, maximum protection services also available for MegaFirst members through medical checkup in AsiaMedic Wellness Assessment Centre Singapore which equipped with the Medical Concierge Services.
Mass Market Funding Portfolio of Bank Mega’s Mass Market Funding divided into retail and corporate category. Retail customers are individuals/ customer with balances below 500 million even though there are still individual mass market with balances over 500 million. Corporate customers are customers with the type of customer non individual/corporation with balances below 20 billion and still including customers with a balance of Rp500 million.
2015 Performance Total Retail Funding portfolio at the end of 2015 achieved Rp104 billion compared with the previous year. Overall, Bank Mega’s consumer banking portfolio as of the end of 2015 was Rp35,671 billion, increased by Rp104 billion compared to Rp35,567 billion by the end of 2014.
2015 Strategy In 2015, several activities in accordance with work plan and business strategy impelemntation among others: Third Party Fund To develop third-party funds in Mass Market and Mega First segment, there are several strategies were implemented throughout 2015: a. Mass Market Customer development through competitive programs Mass Market Customers are the majority customers of Bank Mega, thus the Bank concentrate in this segment to reduce Cost of Fund level. Due to the decreased interest rate for customers, the programs for retail customers were one of the Bank’s primary concentration throughout 2015.
Annual Report 2015
53
b.
c.
d.
e.
Mega First Customers Development based on Membership Benefit & Lifestyle Through the strategy to put forward “Membership Benefits" concept where the customers will always get the privileges associated with their lifestyle. Thus the banking experience with Bank Mega will make them feel more appreciated and insensitive to interest rates. Improvement Process and service quality Improvement of process and service procedure standardization will be further encouraged because these factors are crucial in maintaining existing customers and acquiring new customers in long term. Network Development, Features and Banking Service As part of maintaining and improving Bank Mega’s retail segment competitiveness, Bank Mega will remain aggressive to add networks and services such as ATM, EDC, Mobile Banking. WAPERD and AAJI Certification This activity is carried out for all sales people in the branch office to increase Fee Based Income through insurance products sales and investment to Bank Mega customers.
New Products and Programs in 2015 In 2015, Bank Mega further strengthen consumer banking portfolio by introducing new products and programs, namely: • Mega Top up Tabungan The program aims to improve low-cost funds composition through savings products. • Cash Back Rewards The program aims to further enhance new customers acquisition (NTB) and increase Low Cost Fund to decrease third Party Cost of Fund. • Mega Rencana Promo This program aims to further increase the volume of savings products through savings deposits promotion program.
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Annual Report 2015
Work Plan and Strategy 2016 Several new products and activities that will be developed in 2016 are as follows: 1. Long-term cooperation with FC Club Barcelona to increase Bank Mega’s Low Cost Fund. 2. MPL fund product addition to provide diverse investment options to customers. 3. System development for time deposit products.
In addition to new products and activities development, Bank Mega will undertake sustainable development for products and activities from the previous years such as: 1. Implement marketing programs and activities to improve brand image, brand awareness, customer loyalty and acquisition rate. Programs and activities including programs with direct and draw prizes for various products and activities, social marketing (marketing using social networking), and top priority product/service re-branding and re-launching among others: • Mega Supervaganza Development program for Mega Dana and Mega Maxi to increase brand awareness and boost third party fund. • Co-branding development program for Mega Perdana savings with FC Barcelona as one way to persuade customers’ to save in Bank Mega. • Tactical programs development to increase customers' brand awareness towards Bank Mega’s products. • Systems and features development for treasury and foreign exchange products to ease customer’s foreign currency transactions in Bank Mega. 2. Variety addition and liabilities products (deposits, savings and current accounts) development in terms of features, ease of transaction, packaging and currency types.
NETWORK
There were 5 (five) office networks relocation, namely Cash Office Batam Muka Kuning moved to the Cash Office Cipadung
Bank Mega continues to develop office network throughout
Transmart, Sub Branch Office Cibubur Legenda Wisata moved
the country to be closer with customers in providing the best
to KCP Palu Manonda, Sub Branch Office Jakarta Plaza Bapindo
financial and banking services.
to Sub Branch Office Denpasar Transmart Sunset Road, Sub Branch Office Jambi Gatot Subroto to Pontianak Siantan, Sub
Throughout 2015, management has reviewed and mapped the
Branch Office Jakarta Gunung Sahari to Sub Branch Office
existing office network, and decided to relocate several branch
Kuta Kalianget. Meanwhile there are 2 (two) offices adjustment
offices and partially adjust branch office status to be more
status, namely Sub Branch Office Jakarta Menara Ravindo to
efficient in its operation.
Surabaya Pasar Atum Mall, Regional Office Jakarta 2 to Cash Office Jakarta Transmart Cempaka Putih.
LOAN
CORPORATE FUNDING
COMMERCIAL BANKING
Corporate Segment loan reached Rp2.9 trillion, with 80% or
Commercial loan growth was focused to improve the Bank’s
Rp2.3 trillion average disbursement, resulted in Rp347 billion
loan quality and profit. Commercial Segment Loan was recorded
net growth. The growth was due to the increase in existing
at Rp3 trillion, with an average disbursement of 69.9% or
customers' loan facility as well as the opening of new facilities
Rp2.1 trillion. The loan disbursement along with Rp2.3 trillion
for new customers.
installment and settlement triggered the net growth to decline by 12% from Rp233 billion in 2014.
By always prioritizing prudential principle and emphasizing good quality customers, NPL rate in corporate loan segment was
Considering the large credit exposure, Commercial loan
maintained at 0.6% in 2015.
segment prioritize the prudential principle and emphasize good quality customers as well as the needs of business development
RETAIL BANKING
in accordance with the Bank's business strategy. As a result, Commercial loan quality was maintained well and managed to
Retail Segment Loan recorded total Loan Facility of Rp2.2
retain a "Zero Non-Performing Loans" at the end of 2015.
trillion, an average disbursement of 69.9% or Rp1.5 trillion. The loan disbursement along with Rp2.1 trillion installment and settlement triggered the net growth to decrease by 18% from Rp549 billion in 2014. In 2015, NPL rate in Retail segment loan was maintained at 2.3%.
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55
INDIRECT CHANNEL
•
Indirect Channel segment recorded Rp7.7 trillion total Loan Facility, with 70% or Rp5.4 trillion average disbursement. This loan disbursement along with Rp5.5 trillion installment and settlement, tiggered the net growth to decline by 1% from Rp505 billion in 2014. This Indirect Channel segment NPL was maintained at 1.2%. Work Plan in 2016 To face the challenge in 2016, each segment has made a general planning related to strategy and focus that will be developed, namely: • Corporate Corporate Banking will focus on several industry segments such as: manufacturing, property, energy, agriculture, and tourism. In addition, the loan disbursement will be focused on companies with Large Corporations affiliate group, in which the Large Corporations and affiliated companies must have a good reputation and increased growth trend. As a strategy to increase revenues, the Corporation will also focus on fee-based income from large debtors, Rolimex and Bosowa.
•
•
Commercial Commercial segment will be more selective in disbursing loa to the industry with positive trends in major cities including Jakarta, Bandung, Semarang, Solo, Surabaya, Denpasar, Makassar, Medan and Palembang. In addition, there were also regular visit with Bank Mega’s Top Management in order to improve the customer relationship quality. Moreover, to encourage non-interest income, Commercial will focus on fee-based income from trade finance transactions. Retail Business Retail financing will focus on Working Capital Loan and Investment financing in industrial sector with a positive trend. In its implementation, this loan disbursement will be conducted through the new loan branches from 42 branches to 128 branches. Indirect Channel Indirect Channel financing will focus on extending the partnership expansion by adding new partners outside the potentially collaborated group. In addition, communication and monitoring will also be intensified in order to improve relationships with existing partners both non-group and group thus the loan rate will remain healthy and grow together with Bank Mega.
SMALL AND MEDIUM ENTERPRISE
In 2015, Bank Mega has reviewed the established SME
business profile, thus 2015 was a year to improve SME
business. The management consider to improve SME
business perfomance.
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Annual Report 2015
TREASURY AND INTERNATIONAL BANKING
GLOBAL MARKETS Several fundamental factors continue to affect the global
With the high level of global and domestic financial markets
financial markets movement in 2015. From global and domestic
uncertainty, Bank Mega has formulated several strategies which
economic slowdown, higher interest rates in the United States,
were emphasized on the risk and compliance factors. The
and the commodity prices weakening throughout 2015. These
strategy goals are to deal with market volatility in maintaining
factors caused high market volatility including in Indonesia
stability, operational performance and business effectiveness yet
financial market. This high volatility encouraged the government
still contribute to the Bank’s growth, namely: 1. Global Markets Sales
to take necessary steps in addressing the turmoil by lowering BI Rate and issuing various economic policy package which was
•
through foreign currency and bonds instruments by
responded positively by the market.
increasing the transaction volume and expanding the market share that involve the customers addition
In 2016, global financial market turmoil still projected to occur
both retail and corporate sectors with a prudent
associated with several identical factors as last year. The turmoil such as anxieties over the economic growth slowdown and commodity price weakening to the world banking sector stock prices declining.
Increasing income in the form of Fee Based Income
approach. •
Actively involved and play a role in the implementation of the State's Retail Bonds issuance to the primary and secondary markets.
Annual Report 2015
57
•
Increasing the product variety for corporate
INTERNATIONAL BANKING
customers such as derivative products, CCS and IRS. •
2.
Actively involved in changing the business model
In 2015, Bank Mega’s International Banking has transformed
which impacted the business and operational global
from support unit into a business unit. This transformation
markets sales activity.
brought new challenges and spirit to perform better. By
Global Markets Trading Fee based income revenue from prudent trading activities continues to be more effective by utilizing the fluctuative market conditions optimally. Customer transactions flow as the trading activity backbone and increasingly efficient market would resulted in the more competitive trading price for the customers. The whole synergy with Global Markets Sales aims to increase the Bank’s market share. In its implementation, the Bank will adhere to the guidelines and limits set by the management, regulations as well as prevailing internal and external regulations.
Treasury
becoming a business unit, Bank Mega International Banking expand the customer segment into Bank and Non-Bank Financial Institution with highly competitive products according to the market developments. Currently, Bank Mega International Banking serves the local and foreign banks, securities companies and investment management. By tranforming into a business unit, Bank Mega International Banking currently serves the more diverse and varied customers for Bank and Non-Bank Financial Institution, such as: Liabilities Product, Treasury Product, Trade Finance Product and service loans to banks or non-banks and other financial institution. Another component that is expected to increase fee base
Treasury is responsible to maintain the bank’s liquidity and
income among others by ensuring Bank Mega rate and
balance sheet management to ensure efficient funding for the
exchange rates competitiveness compared with offerings from
business growth. In addition, Treasury is also a business unit
other foreign banks. With maintained competitiveness level, it
that exploit market opportunities through securities trade, and
is expected that existing customers will remain loyal in using
mutual fund transactions.
the international transactions service in Bank Mega, while also attracting new customers to transact at Bank Mega. Currently,
Domestic and global economy dynamic in 2015 quite
Bank Mega is also supported by nostro bank and counterparty
affected the banking industry, especially toward the securities
who continually support the International Banking business by
instruments market price, including the impact of various
creating superior products and services that meet the needs for
monetary policies to maintain Rupiah currency stability and
international transactions.
prevent capital flight abroad. In 2015, Bank Mega regain 'STP Award', a prestigious award To contribute to the Bank’s growth amid volatile market
from Standard Chartered Bank. This award bestowed for
conditions, Treasury maintains the daily business strategy based
Bank Mega operation team in conducting Straight Through
on the precautionary principle as follows: 1. Perform funding segment reprofiling to manage optimum Cost of Fund and improve inter-bank transactions. 2. Restructure portfolios Trading and Available for Sales (AFS) is balanced in the purchase of Securities and Corporate Government in an effort to increase the assets with high yields and good quality in order to keep pace with credit
Processing for Commercial Payment MT103 delivery and
growth and the growth of third party funds.
MT202 for Treasury and Trade Payment Payment throughout 2014. Straight Through Processing is the success percentage in payment instruction without any manual intervention. Related to this, Bank Mega managed to obtain highly satisfied percentage. Bank Mega is proud of this award because STP Award from Standard Chartered only granted to 10 (ten) banks in Indonesia. This achievement confirms that Bank Mega has a high capability to compete with other banks in Indonesia.
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Annual Report 2015
International Banking transformation into business units is also
Custodian Service Activity
expected to increase business cooperation with customers.
The Bank is allowed to provide custodian services based
In the future, it is expected that the relationship may create
on the license from the Capital Market Supervisory Agency
synergies in reciprocity business relations and beneficial cross
and Financial Institution based on the letter No. KEP-01/PM/
selling for both parties.
Kstd/2001 dated January 18, 2001.
TRUSTEE
The custodian services provided by the Bank are
Trustee Activities Bank Mega obtained the license to conduct custodian business activities from the Capital Market and Financial Institution Supervisory Agency (BAPEPAM) based on the decision letter No.20/STTD-WA/PM/2000 on August 2nd 2000. Bank Mega duties and responsibilities as Custodian is mentioned below: a.
b. c.
d.
e.
Represents the bondholders in any court and outside the court on any legal actions that related to the bondholders’ interest; Submits complete information concerning itsqualification as Trustee in the prospectus; Directly reports to Financial Services Authority, Stock Exchange and to the bondholders, directly or through Stock Exchange when the issuer has not complied with the agreement or any condition that will be disadvantageous to the bondholders; Perform periodic monitoring or supervision on the development of the issuer’s business based on financial reports or others reports; Provides necessary advisory services to issuer in connection with the trusteeship agreement.
For the year ended December 31, 2015, the Bank acts as
as follows: • General Custody encompasses: a. Safekeeping (storage and administration of securities) b. Settlement & transaction handling (handling and settlement the transaction of sales/purchases securities) c. Corporate action (handling customer’s rights in relation with the ownership of securities) d. Proxy (as a customer representative at the General Meeting of Shareholders based on powers of attorney) e. Reporting •
Mutual Fund Custody encompasses: a. Registry Unit (registration and administration of mutual fund unit) b. Fund Accounting (collective custody, mutual fund administration and portfolio Net Asset Value calculation) c. Reporting d. The storage of other securities in compliance with the prevailing regulations. As of December 31, 2015 and 2014, the respective value of the Bank’s custodian administration portfolio is Rp42,040,041 and Rp37,553,734.
Trustee for 90 bonds issuance and 16 Medium-Term Notes Issuance while for the year ended December 31, 2014, the Bank acts as Trustee for 84 bonds issuance and 8 Medium-Term Notes issuance. The total value of the bonds issued amounted to Rp69,239,062 and USD130,000 up to December 31, 2015 and Rp57,393,062 and USD130,000 up to December 31, 2014.
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59
OPERATION AND INFORMATION TECHNOLOGY
OPERATION
INFORMATION TECHNOLOGY
Operation Division is a strategic partner in the Bank’s business work units to deliver best services to customers. The role of Operation is to ensure the transactions are carried out accurately and in compliance with applicable laws and regulations.
Information Technology systems in Bank Mega continues to be
To achieve excellent performance, Bank Mega Operation division implements various initiatives and internal developments as follows: 1. Update the best practices standard development in the banking world, both nationally and internationally including through participation in working group which coordinated by Bank Indonesia and involve key employees in training forums or classy seminars. 2. Enhance the operational processes consistently and sustainably to achieve high standards for productivity, effectiveness and efficiency in order to support the best service for customers. 3. Develop a better operational coordination between Headquarters and Branch Offices thus the monitoring, escalation and coaching activity can be implemented in a more structured and arising issues can be resolved as soon as possible. 4. Build a healthy partnership with Business work unit thus Operations Work Unit could help to improve a satisfactory service to the customer while maintaining its independence. 5. Develop and implement various types of education and specific training for Operational staff at all levels to ensure the basic understanding on transaction implementation, Operational Risk management and control implementation. 6. Strengthen Internal Control function as the first line of defense to ensure the controls adequacy in Operations work unit so that risk events can be anticipated and mitigated as early as possible. 7. Constantly review and update the policies, procedures and processes to ensure that Operational activities have firm standards, comply with regulations and effective. 8. Synergize with Information Technology work unit of to implement applications that help Operations Work Unit in carrying out transactions more quickly and accurately to support the high service level for the customers.
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Annual Report 2015
developed to support the business growth and improve service to the customer as well as to provide appropriate, reliable and trustworthy solutions. Some aspects related to infrastructure such as networks, hardware and application systems are developed and updated a lot thus the support systems in Information Technology is running well. Throughout 2015, the Information Technology (IT) working unit of has made improvements that aim to maximize the more rapid and more reliable Information Technology services in order to provide value added for the custumers, through: 1.
Information technology infrastructure development
Optimize virtualization program with Intel server consolidation and upgrade the running systems capacity in accordance with capacity planning in 2016. Adding DRC capability on critical applications to maintain the system availability. This aim to anticipate the rapid business development thus IT can set up the infrastructure needs easily and quickly.
2.
Provision of data networks
Redesign the network topology, especially in the data center as a core network and aims to maintain the availability and reliable network performance in order to provide customer service and support the growth of transaction volume. Network backup (backup link) procurement in the branches still continues to be adapted with the transaction growth in each branch.
3.
Enhance security
Conduct security awareness and security assessment continuously so the computer system user are educated. Besides, it also provides standard tools to support increasing the security enhancement of the available computer system through the implementation of password management (TPAM), terminal line encryption, ATM terminal with solid core security as well as data loss prevention (DLP).
4.
Efficiency of the process
Through electronic document, workflow and approval
STRATEGY 2016
process system, currently Bank Mega managed to actualize
To run the Bank’s information technology system in accordance
several process efficiencies which previously were based
with rapid technology growth, the Bank has launched several
hard-document and courier into electronic document
information technology activities in 2016, namely:
(paperless). Implementation of this system will continue in
•
Continue the electronic document implementation.
all units to resolve the Customer service that used to take a
•
Develop contact center by integrating social-media
long time to be more quickly and safely. 5.
New features and products for Customer convenience
The development and addition of new features in Bank
services. •
Develop the IT infrastructure to improve high availability and high reliability for the reliable banking services.
Mega electronic channel Mega Bank continues to be done, to provide comfort for the customer transaction. The safety factor in transaction continues to be developed with the security implementation of using a Token, One Time Password (OTP), ID & Password in transaction using the existing Bank Mega electronic channel. To support the cashless society program, Mega Cash product also can be used in transportation such as Trans Jakarta, commuter line in Kualanamu, parking in several areas in Jakarta and Makassar toll road.
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Risk Management
I.
committees under the Board of Commissioners; Risk Monitoring Committee and Audit Committee. Meanwhile, the Directors are assisted by Executive Committee, which consists of Risk Management Committee, Credit Policy Committee, Product Committee, and Assets & Liabilities Committee.
General Risk Management Disclosures
A. Organization Risk management implementation is regulated in Bank Indonesia (BI) Regulation No. 5/8/2003 and BI Circular Letter No. 5/21/DPNP/2003, which was amended with BI Regulation No. 11/25/PBI/2009 and BI Circular Letter No. 13/23/DPNP dated October 25, 2011.
In group-wide, Bank Mega is the Primary Entity in the implementation of Integrated Risk Management and Risk Management work unit as the Integrated Risk Management Work Unit.
B.
Risk Indicators In its implementation, Bank Mega divided the risk that are embedded into bank activity into 8 (eight) risks type in accordance with Bank Indonesia regulations. Each risk is assessed from two aspects, namely Inherent Risk and Risk Management Implementation Quality.
The Bank’s risk management is coordinated by Risk Directorate, which overseeing 4 (four) Work Units: Risk Management, Credit Risk Policy, Credit Policy Control, and Credit Review.
In bank wide scope, the Bank established Risk Management Committee (KMR) that assist the Board of Commissioners and Directors in performing acute monitoring on risk management. The following are
Risk Type Credit
Market
Liquidity
Operational
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Risk Indicators 1.
Portfolio Compositions and Concentration Level
2.
Funding Procurement Quality and Provision Adequacy
3.
Funding Procurement Strategy and Resources (Funding procurement process, competition level, and asset growth level)
4.
External Factors (Economy Conditions, Technology Movements and Regulations)
1.
Volume and Portfolio Compositions
2.
Potential loss interest rate risk in banking book
3.
Business Strategy and Policy
1.
Composition of Assets, Liabilities, and Administrative Account Transactions
2.
Concentration of Assets and Liabilities
3.
Vulnerability of Funding Needs
4.
Access to Funding Resources
1.
Business Characteristic and Complexity
2.
Human Resources
3.
Information Technology and Supporting Infrastructure (System)
4.
Internal and Eternal Fraud Frequency
5.
External Frequency (natural disaster, wildfire, flood, etc)
Annual Report 2015
Risk Type Compliance
Strategic
Legal
Reputation
C.
Risk Indicators 1.
Type and Significance or Incompliance Done by the Bank
2.
Bank’s Compliance Track Record (Infringement Type and Frequency in 3 years)
3.
Infringement on Certain Stipulation and Transaction
1.
Strategy Compatibility With Business Environment Conditions
2.
Bank Strategy
3.
Bank Business Position
4.
Bank Business Plan Achievement
1.
Litigation factors
2.
Binding shortcoming factors
3.
Elimination factors/ Amendment of Laws
1.
Influence of Bank Owner’s Reputation and Related Companies
2.
Business ethics violations
3.
Product Complexity and the Bank Business Cooperations
4.
Frequency, Materiality and the Bank Negative News Exposures
5.
Frequency and Materiality of the Customer Complaints.
Risk Profiles*) Based on conditions and steps conducted in risk management in 201, Bank Mega risk profile as as of June 2015 and December 2015 are as follows:
Risk Type
Inherent Risk Rating
Risk Management Quality Rating
Risk Rating
Jun 2015
Dec 2015
Jun 2015
Dec 2015
Jun 2015
Dec 2015
Credit Risk
Moderate
Moderate
Fair
Fair
3
3
Market Risk
Low to Moderate
Low to Moderate
Satisfactory
Satisfactory
2
2
Liquidty Risk
Low to Moderate
Low to Moderate
Satisfactory
Satisfactory
2
2
Moderate
Low to Moderate
Fair
Satisfactory
3
2
Strategic Risk
Low to Moderate
Low to Moderate
Satisfactory
Satisfactory
2
2
Legal Risk
Low to Moderate
Low to Moderate
Satisfactory
Satisfactory
2
2
Compliance Risk
Moderate
Low to Moderate
Fair
Satisfactory
3
2
Reputation Risk
Low to Moderate
Low to Moderate
Satisfactory
Satisfactory
2
2
Moderate
Low to Moderate
Fair
Satisfactory
3
2
Operational Risk
Composite Rating *) Note:
- Assessment method is in line with BI Circular Letter No. 13/24/DPNP - Risk Profile Assesment position June 2015 in accordance with prudential meeting result with OJK
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D. Risk Management Implementation Process Risk management implementation is the obligation for every Banks as regulated by Bank Indonesia (BI) Regulation No. 5/8/2003 and BI Circular Letter no. 5/21/DPNP/2003, which was amended with BI Regulation No. 11/25/ PBI/2009, and BI Circular Letter No. 13/23/DPNP dated October 25. 2011 and 14/8/PBI/2012 dated July 13. 2012. In responding to this regulation and the Bank internal needs, Bank Mega has implemented risk management in accordance to its activities. To improve risk management implementation, Bank Mega always develops applied tools, evaluates, and improves both process and human resources development as key to the implementation. It is essential since risks are generally dynamic and changing along the banking business itself.
To strengthen risk management policies and implementation, the Bank has issued policy SK.367/ DIRBM/13 dated October 31, 2013 on Risk Statement, Risk Appetite, Risk Tolerance, and Risk Culture PT. Bank Mega, Tbk and SK.137/DIRBM/15 regarding the Risk Tolerance policy and Credit Card Requirement and its Approval authority in Bank Mega. The details of the policy are as follow:
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1.
Risk Statement Accomplishment of strategic and business goals has to be followed by a proper risk management which refers to best practices in national banking industry (risk-return management).
2.
Risk Appetite The Bank is willing to take Level 1 risks in running its business (referring to Risk Level as stipulated in Bank Indonesia Regulation, BI Circular Letter No.13/24/ DPNP/2011 and its amendment) with combination of Inherent Risk and Risk Management Implementation Quality in lin with matrix of risk level establishment.
Annual Report 2015
3.
Risk Tolerance Maxium risk level set by the Bank in running its business is on Level 2 (referring to Risk Level as stipulated in Bank Indonesia Regulation, BI Circular Letter No.13/24/DPNP/2011 and its amendment) with combination of Inherent Risk and Risk Management Implementation Quality in lin with matrix of risk level establishment.
4.
Risk Culture • Consistently implements the process of identification, measurement, monitoring, control, and reporting on the risk possibilities, prevents any risk events, and minimizes risk loss. • The process of identification, measurement, monitoring, control, and reporting of each risk type and category has to be carried out continuously and integrated with each other. • Risk management culture is internalized into all level of organization to drive consistence and effectiveness of risk management implementation and optimize shareholders’ value. • Risk management culture is a collective responsibility and shall be assumed by all employees in all organization lines. • Each risk management activity of the bank has to refer to Risk Statement, Risk Appetite, dan Risk Tolerance. • Each activity of the Bank which has higher risk potential than the defined maximum risk level shall go through risk management evaluation by taking cost and benefit into consideration.
Risk Limit Bank Mega has made Risk Limit policy with the number 063/DIRBM/14 on July 14, 2014. The policy aims to implement the Risk Tolerance in the business unit, thus the Bank needs to formulate Risk Limit parameter approved by the Management and must be obeyed by all lines of the organization.
Limit Risk Report conducted on three media, namely (1) regular monthly report to the management, (2) the socialization of risk awareness conducted by the Directorate of Risk to the business units both in head office and regional offices, and (3) the realization report of its business plan to regulators.
No
Parameter
The majority of Risk Limit parameters in the measurement of the risk profile in accordance with the provisions of the regulator. Especially for the sections of low quality credit risk and troubled are divided based on SME loans, CC, and other credit.
The results of the monitoring of Bank Mega Risk Limit position in December 2014 are as follows:
Risk Appetite
Risk Tolerance
Dec-15
Description
1
STRATEGIC RISK
a
Assets Compared to Business Plan Target
≥ 80%
≥ 60%
101.55%
Appetite in-line
b
Third Party Fund Compared to Business Plan Target
≥ 80%
≥ 60%
95.19%
Appetite in-line
c
Loan Compared to Business Plan Target
≥ 80%
≥ 60%
87.45%
Appetite in-line
d
Posisi BOPO
≤ 80%
≤ 90%
85.68%
Tolerance in-line
e
Posisi CAR
≥ 17%
≥ 15%
23.03%
Appetite in-line
f
Comparation between Peer Group Average - CAR
≥ 100%
≥ 75%
129.67%
Appetite in-line
- ROA
≥ 100%
≥ 75%
236%
Appetite in-line
- ROE
≥ 100%
≥ 75%
174%
Appetite in-line
- BOPO
≤ 100%
≤110%
95.43%
Appetite in-line
2
OPERATIONAL RISK
a
Reporting Internal Fraud (3 months)
0
≤3
0
Appetite in-line
b
Total Resigned Employees/Total Employees (3 months)
≤ 3%
≤ 6%
5.01%
Tolerance in-line
≥ 50%
≥ 40%
116.41%
Appetite in-line
≥ 90
≥ 80
81.45
Tolerance in-line
Limit Break
c
Total Training Participants (3 months)
d
MERCA Score
3
CREDIT RISK
a
Low Quality Loan (SME)/Total SME Loan
≤ 10%
≤ 25%
45.13%
b
Non Performing SME Loan/ Total SME Loan
≤ 3.5%
≤ 5%
11.80%
Limit Break
c
Non Perforing Loan / Total C Loan
≤ 3%
≤ 5%
3.87%
Tolerance in-line
d
Non Performing Loan of Non (SME+CC) / Loan of Non (SME+CC)
≤ 1%
≤ 2%
1.07%
Tolerance in-line
e
Loan to Core Debtors/Total Loan
≤ 15%
≤ 30%
30.66%
Limit Break
4
MARKET RISK
a
Trading and Derivative Assets
< 10%
< 20%
13.39%
Tolerance in-line
b
PDN/Total Capital
< 10%
< 20%
0.20%
Appetite in-line
c
DPK Ratio of CASA/DPK
≥ 50%
≥ 35%
30.40%
Limit Break
5
Liquidity RISK
a
Primary and Secondary Liquid Assets/Total Assets
≥ 25%
≥ 15%
32%
Appetite in-line
b
Primary Liquid Assets/Short Term Non Core Deposit
≥ 100%
≥ 70%
83%
Tolerance in-line
c
Institutional Funding/Total DPK
≤ 30%
≤ 40%
29.01%
Appetite in-line
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Decree of the Directors No.SK.063/DIR BM/14 Page: 8/13 parameters have been determined as described above requires a limit (threshold) as a measure of control of the Bank. Approaches of the threshold refers to the determined Risk Appetite and Risk Tolerance.
4.
The determination of the percentage or number of Risk Appetite and Risk Tolerance is based on historical data analysis, statistical approach, business/expertise judgment, conditions of general bank data, and strategic decisions of management.
5.
Risk Management Improvement Process Risk management improvements are focused on 5 (five( main points, as follows: I. Identification 1. The Bank strives to improve risk awareness as core key in managing the risk in every staff level as well as executive level. One of the methods was by socialization of risk management into employee education program. During 2015 the Risk Directorate is also continuing socialization of Risk Awareness 2013 work program to the work unit business lines in both the regional offices and headquarters. 2. In identifying the risks that are embedded into product development and new activity, the Bank implements approval mechanism through Product Committee. Following the risk analysis on the ongoing product development and activity, existing product review is also done in order to improve product weaknesses. In addition, Bank also established special risk management guidance for certain products with significant risks to increase efficiency and effectiveness of risk management. 3. Following the Bank’s loan, risk identification process is prerequisite due to risk large exposure in this sector. The Bank will continue to implement training and coaching program for all the staffs related to this loan activity, and establish credit policy control unit by National Credit Control unit to monitor the loans from application process to loan disbursement, ensuring that the loans are in accordance with the Bank’s procedure and policy.
6.
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Annual Report 2015
On market risk, identification process is performed based on portfolio category, product details and transaction types, such as exchange rate, interest rate and its derivatives. The Bank applies the system by Spectrum and Bloomberg to facilitate this identification process. Identification process on liquidity risk is performed toward the Bank products and activities that affect funding collection and disbursement on assets, liabilities, and administrative accounts including other risks with potential of increased liquidity risk. In 2015, operational risk identification strategy is focused on the identification by the data. Some tools that generate the required data is Key Transaction Risk Indicators (KTRI), LERS and MeRCA. The Bank has developed the new tools in the form of Projected Operational Risk Self-Assessment (PrOSA) for operational risk projection that may occur in the branch during the next few months.
II. Measurement 1. Risk measurement is carried out by Risk Management (RIMG) work unit through monthly bankwide risk profile assessment. 2. In regards to Minimum Capital Adequacy Ratio (CAR), the Bank has implemented Basel II standardized approach to mitigate credit risk and market risk. Market risk measurement includes financial instrument valuation process, calculation of capital charge market risk, stress testing, and sensitivity analysis. The Bank applied marked to market and marked to model methods on the valuation process. Meanwhile, capital charge market risk was calculated with standard calculation method reported to BI in LBBU CAR. 3. On the measurement of liquidity risk, the Bank has the measurement tools such as cashflow projection, maturity profiles, liquidity ratio and stress testing.
4.
5.
6.
The Bank equips its risk measurement process by implementing a web-based Key Risk Indicator (KRI) for operational risk as an early warning signal. Through KRI, the Bank expects to mitigate risks accurately. The Bank also has a tool to measure operational risk that may occur in the branch in the next few months using the Projected Operational Risk Self-Assessment (PrOSA). The Bank strengthened its risk measurement process in relation to BI Special Investigation Results, specifically on operational risk through mechanism and tools similar to Key Rsk Indicators, as well as calculation and monitoring on activity with risk potentials through media/ Loss Event Recording System (LERS). Measurement of Capital Charge on operational risk by the application of Basic Indicator Approach.
III. Monitoring 1. Monitoring functions are conducted by Risk Management Committee (KMR) and Credit Policy Committee (KKP) the tasks are intended to monitor risk management process in functional areas. Evaluation process on policy proposed by business unit will be first carried out on every aspects of risk prior to its implementation. 2. Asset and Liability Committee (ALCO) is conducted on a regular basis (monthly) to monitor the performance of the achievement of business targets, the implementation of interest rate policy, macroeconomic projections, as well as the discussion of strategic issues related to the management of market risk and liquidity. 3. The Bank conducted routine Credit Quality Monitoring on potential non-performing loans or getting to be non-performing loans. The process is done through weekly or monthly credit monitoring meetings.
4.
5.
6.
7.
8.
Risk monitoring is embedded into each unit and conducted by each supervisor as well as top-line officer. Furthermore, Internal Audit Work Unit and Internal Control have the role on monitoring process implementation effectiveness. The market risk monitoring process on trading activity is conducted by Treasury and RIMG. The Bank also prepared daily report on exposure, risk, and treasury limit application, which is reported to related division and Management. Liquidity risk monitoring process is performed based on measurement of maturity profile, daily cashflow, and stress test. Treasury Division carried out daily liquidity procurement implementation. Monitoring results is submitted periodically to Bank Indonesia and the Bank Management. The Bank has also strengthened its monitoring system, particularly on operational risk in the following mechanism and tools: determination of transaction limit for every branch and its management, to strengthen utilization of Loss Event Recording System (LERS) to monitor every potential activity that may incur loss derived from operations activity and to optimize the implementation of the new operational risk tools, Projected Operational Risk SelfAssessment (PrOSA), in supporting the process of monitoring operational risk exposure at the branch in the next few months. On the implemented Risk Assessment by Credit Card and Joint Financing unit, the Bank through Risk Management conduct routine and continues monitoring and improvement follow up on those two business units.
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IV. Control 1. Internal Audit Work Unit manages the credit risk control on a regular basis. Meanwhile, the credit risk monitoring process at branches is regularly conducted by the Credit Process Monitoring. The following are several investigation aspects of Credit Process Monitoring among others compliance in credit process, worthiness of the debtor as well as the feasibility of the binding process guarantees. 2. In addition to built-in risk control, Internal Control Department implements credit and operational investigation at branches on a regular basis. A separate work unit is independently managed the non-performing loans, namely Special asset Management restructuring (SAMR). In particular, SAMR serves to perform restructurization on non performing loans which can still be corrected. SAMR also functions to manage and liquidfy assests of bad debtors which has no possibility of restructurization. 3. Credit collection function with delayed collection is established on related work unit at each region. 4. Market risk control is implemented through limitation system and discussion during ALCO Committee and Risk Management Committee meetings. 5. Liquidity risk control is conducted through funding strategy, management of liquidity position and daily liquidity risk, management of liquidity position and intragroup liquidity risk, high quality liquid assets management, and emergency funding plan. 6. In ensuring business process in the midst of crisis. The Bank continue to refine its Business Continuity Management (BCM) covering business and operations aspects. 7. The Bank continuously strengthens risk control mechanism, specifically Operational Risk with the following steps: fulfillment and improvement of human resources through training programs, higher coordination between control work units, refinement of policies and organization structure, and many more.
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Annual Report 2015
8.
9.
Through regular monitoring at Risk Limit, the management can determine the direction of the Bank's major risks (credit, market, liquidity, strategic, and operational) as an early warning signal. The economic sector policy limit in the acquisition of the loan portfolio is a milestone for management in determining the direction of development of the loan portfolio in the economic sector with the desired level of risk.
V. Reporting 1. A periodical and routine reporting is conducted by the Bank to regulators regarding its business development. The submission of reports and its technical matters are in accordance with the prevailing regulation and format set by Bank Indonesia. Through this reporting system, Bank Mega has carried out elaboration functions on its internal risk condition on a regular basis to the regulator. 2. Risk Management work unit has also published several reports on risks condition related to commercial banks to work units and management. The reports are published to support related work unit performance through informative data and dual-control in risk control process.
No
Report
Description
1
Risk Limit Report
The Bank’s main risk movement parameter report in line with the business performance
2
Capital Adequacy Ratio
CAR report to BI related to Risk Weighted Average (RWA) of Market and Credit Risk
3
Exceed Limit dealer dan counterparty
Monitoring result report on treasury over limit.
4
Bank Soundness Level Assessment
Independent measurement and assessment on several factors of risk management in accordance with BI Circular Letter No. 13/24/DPNP dated October 25, 2011 concerning Commercial Banks Soundness Level Assessment.
5
Daily Cash Flow
Cashflow projection.
6
Mega Risk Control Assessment
Online test results report on operational knowledge of every branch employee at operations department, including branch head and branch operation head.
7
Loss Event Recording Sistem
Loss and near-miss event recording report through Application/System/Data, occured in online-based at work unit.
8
Daily Market Monitoring
Short review and Recap on market news and parameters.
9
Economic sector limit report
Report of the Banks portfolio movement on 20 economic line sectors which regulated by the regulator, as well as early warning on the sectors which exceeded the expansion limit.
10
Operational Risk Self-Assessment (PrOSA)
The report of Projection of operational risk value throughout the branches in the next few months based on an assessment of self-assessment of each branch which are submitted to the Directors and Related Units as an early warning signal step.
Overall, risk management process on the aforementioned eight risks can be performed as expected.
E.
Risk Management Strategy Risk management policies are tailored to be in line with business strategies of the Bank. Busines strategies in 2015 will be focused on the development of the marketing portfolio of Credit Card as well as Corporate Banking. To realize the business development, the risk management strategy will include the following steps: 1. Measurement, monitoring and control of bank soundness level to maintain the position within risk appetite or at the least at risk tolerance. 2. Monitor each risk-limit parameters on the Bank’s activities. This action will be implemented on each business line as part of Management monitoring in order to keep the Bank’s risk level within the scope of risk tolerance. 3. Internalization of risk statement and risk culture to the entire Bank organization. 4. Maintain independency of operational and risk management units on each directorate.
5.
6.
Human resources development, particularly on the risk management capabilities. This development program will be implemented through trainings and refreshment of risk management certification as well as enterprise risk managament-based trainings. Proper and consistent compliance with regulations or recommendations set by the regulators.
Focus of risk management implementation also derives from risk profile evaluation results throughout 2015. Operational risk, credit risk, and strategic risk required more attention with some key issues which needs action plan. The action plan shall require attention and direct follow-up by Management when necessary.
In addition, other risk management will still be carried out wih previous manner with adjustment and improvement towards parameters with risks.
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II. Bank Risk Management Disclosures a.
Credit Risk Credit risk is a risk occurred as the result of debtor and/ or other parties’ failure in fulfilling its obligations to the Bank. Credit Risk Management is an integral responsibility of management and employees on each level which has to be embodied in daily activities through risk awareness culture. Every party related to planning, decision making, and implementation of loan approval process is required to analyze and mitigate credit risks accordingly to their functions and responsibilities. Risk Management Implementation for Credit Risk Credit risk Management Policy of Bank Mega regulates the duty and responsibility of (a) Commissioners and Directors, (b) Risk Management Work Unit, (c) Supporting Unit, (d) Risk Management Committee, (e) Risk Oversight Committee, and (f) Credit Policy Committee.
An independent working units has been established to evaluate, monitoring and reporting several risks independently. This unit is created to function independently from business units.
The following units: Risk Management Unit, Credit Appraisal Unit, National Credit Control, National Wholesale Credit Review and National & Retail Credit Review, Good Corporate Governance Unit, Banking Fraud Unit, Know Your Customer Unit, Corporate Legal Unit, Customer Care Unit, Operation Control Unit function to identify, review and monitor all the Bank main risks in accordance with the policy and procedure of risk management. The risk controlling function is held by Internal Audit Work Unit (IADT).
The Bank principle in managing credit risk management activity is based on internal credit risk policy that stated on Bank Mega Credit Risk Management Policy. The policy is set as the guideline of credit risk management strategy for any activity with significant credit risk exposures, credit concentration management, as well as measurement mechanism, and credit risk control.
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Annual Report 2015
Concentration risk management is initiated through credit portfolio diversification on several geographic regions, industry and credit products as the effort to minimize credit risk. The Bank has had financing limits based on economy sector on all segments. The Bank has also conducted Risk Assesment on two work unit, namely Credit Card and Joint Financing, which later will continues to other work unit as the tool to identify risk.
The Bank utilized analysis tools for credit risk measurement mechanism and control, including rating system as one of aid tools to terminate loans, authority system to eliminate loans, other credit risk analysis with quantitative calculation basis, as well as risk level treshold in risk profile calculation based on Bank Soundness Level Assessment (PTKB).
PTKB is reported to Bank Indonesia on a regular basis and measured with risk approach (Risk-based Bank rating/ RBBR), which consistSof 2 (two) parts, namely Inherent Risk and Credit Risk Management application Quality. The inherent indicator is grouped into four big categories, which are Assets Portfolio Compositon and Concentration Level, Funding Procurement Quality and Provision Adequacy, Funding Procurement Strategy and Resources, and External Factors.
The Bank has done the calculation of allowance for Impairment Losses (CKPN) during 2015. The definition of impairment, explanation on the approach to set individual and collective Allowance for Impairment Losses (CKPN) and the statistic method in impairment is stated in the Book of Bank Mega Credit Impairment Guidelines and SFAS 50-55 Policy.
Credit Risk Qualitative Standard Disclosures The Bank implements standardized approach in calculating Risk Weighted Average (RWA) of credit risk, in accordance with Bank Indonesia regulation, which is internally stated on Credit RWA Report Work Guidelines - standardized approach. The coverage of work guidelines include information on rating application policy in calculating RWA
of credit risk, rating application portfolio category, rating company, as well as counterparty credit risk. The guidelines also elaborate credit risk mitigation instruments that are normally received/ submitted by the Bank, as well as credit risk mitigation instruments for calculating the RWA of credit risk.
Credit Risk Mitigation Qualitative Standard Disclosures Covering the information on Bank policy for core collaterals, procedure and process policy to assess and manage the collaterals, main guarantors and creditworthiness from the guarantors, as well as information on concentration level generated from credit risk mitigation technical application that stated in Collateral assessment Policy.
The above policy/guidelines are refined regularly to be in line with current regulation development, business environment, and transformations due to the Bank business growth as well as global economic condition.
Credit Risk Qualitative Standard Disclosures The Bank does not have assets securitization exposures.
b.
Market Risk Market risk is a risk in balance position and administrative accounts including derivative transactions, which is caused by overall changes in market conditions including option price changes. Market risk encompasses interest rate, exchange rate, equity, and commodity. Risk of interest rate, exchange rate, and commodity can derive from position of both trading book and banking book.
Market Risk Management Implementation Establishment of organization structures, tools, and supporting units/functions related to risk management implementation for market risk should be attuned to characteristics and complexity of the Bank’s business activities.
On effective risk management implementation, the Bank develops duties and responsibilities that in line with the Bank business policy and objectives, its size and complexity, as well as its capability. Market risk management is generally the responsibility of each working unit with market risk exposure activities, and specifically held by Treasury and Global Markets as the Bank overall market risk management work unit. Treasury and Global Markets in its duty is assisted by Risk Management work unit, which independently provides objective inputs and analysis in the process of identification, measurement, monitoring, and management of market risk.
The division of authority and responsibility of the Board of Commissioners and Directors, Risk Management Work Unit, Risk Management Committee (KMR), and Assets & Liability Management Committee (ALCO), Supporting Unit which consists of Internal Audit, Business Unit and Operation Work Unit, has been regulated in Market Risk Management Policy.
Trading Book and Banking Book Portfolio Management The portfolio management of trading book and banking book, as well as valuation method has also been regulated in Market Risk Management Policy.
The Bank implemented Market Risk Control and Management including its limit re-analysis on a regular basis. The limits include Market Risk Limit on trading book, Market Risk Limit of interest rate on banking book, Market Risk Limit of exchange rate based on Net Open Position (NOP), and risk level threshold for Bank Soundness Level Assessment (PTKB) on Market Risk Profile (conducted through historic data approach, statistic, expertise judgement and business perspective approach).
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The Bank also conducts measurement and reporting to Bank Indonesia on a regular basis in its market risk implementation based on market risk parameter on Bank Soundness Level assessment (PTKB) by risk approach application (Risk-based Bank Rating-RBBR), which consists of two parts, namely Inherent Risk and Risk Management Application Quality. The inherent indicator is grouped into three big categories, which are volume and portfolio composition, interest rate risk potential loss in banking book, and the Bank’s business strategy.
Market Risk Measurement Mechanism Market risk measurement on trading book for exchange rate and interest rate is calculating with Minimum Capital Adequacy Requirement (CAR) by using monthly Standardized Method as stipulated in Bank Indonesia regulation. The Bank also implements Bank Indonesia the most recent regulations regarding specific interest rate risk calculation, which is assessed by referring to portfolio category and securities rating.
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Annual Report 2015
Market risk measurement of interest rate on banking book is implemented monthly with IRRBB (Interest Rate Risk In Banking Book), which is adjusted with Bank Indonesia Consultative Paper year 2010. Interest Rate Risk is viewed based on the perspective of Economic Value and Earnings (NII), as well as Gap Ratio measurement.
Market risk measurement of exchange rate on banking book is done on thirty-minute, daily and monthly-based calculation of Net Open Position (NOP) in accordance with Bank Indonesia regulation.
Portfolio Coverage in CAR The portfolio coverage (trading and banking book) calculated in CAR with standardized Method is based on Bank Indonesia regulation. The calculation in CAR consists of interest rate risk (specific risk & general risk) and exchange rate risk. Specific interest rate risk is applied based on Bank Indonesia regulation regarding sStandardized Method Application Guidelines in CAR Calculation of Commercial Banks by Considering Market Risk.
Specific interest rate risk is calculated with trading book data based on portfolio category and securities rating from Commercial Banks Monthly report (LBU) of Bank Mega. Risk weight is determined based on portfolio category combination and its rating. In general, the weight category is divided into 3 (three) group, namely Government Category, Qualification Category (Investment Grade), and Non Qualification Category with weight varies from 0% to 12%.
General interest rate risk (trading book) used maturity method, where the grouping was done based on remaining tenor bucket from ≤ 1 month to bucket of > 20 year. The risk weight varies from 0% to 12.5%.
Meanwhile, exchange rate risk calculation from Net Open Position (NOP) multiplied with capital charge is stood at 8%. The NOP calculation is based on Bank Indonesia regulation.
c.
Measures and Plans to Anticipate Market Risk Market risk profile analysis covering trading and banking book strategy parameters, and the complexity of derivative products of the Bank is submitted on a regular basis to the management through risk Management Committee, in the effort to formulate anticipative measures and plans.
Liquidity Risk Management Implementation Establishment of organization structures, tools, and supporting units/functions related to risk management implementation for market risk should be attuned to characteristics and complexity of the Bank’s business activities.
On the implementation of effective risk management, the Bank has developed duty and responsibility that in line with business objectives and policies, sizes and complexity as well as the Bank capability. Liquidity risk management is generally the responsibility of each working unit with liquidity risk exposure activities. Risk Management is independently provides objective inputs and analysis in the process of identification, measurement, monitoring, and management of liquidity risk.
The division of authority and responsibility of the Board of Commissioners and Directors, risk Management Work Unit, Assets & Liability Management Committee (ALCO), Supporting Unit which consists of Internal Audit, Business Unit and operation Work Unit, has been regulated in the Liquidity Risk Management Policy.
Liquidity risk Measurement and Control Mechanism Identification is implemented on all liquidity risk resources as has been regulated in the Liquidity risk Management Policy, which include: a. Banking product and activity that may influence funding resources and utilization both on assets and liabilities position as well as administrative accounts. b. Other risks that may increase liquidity risk, such as credit risk, market risk, and operational risk.
The Bank refers to Bank Indonesia regulation in terms of tools application to measure and control liquidity risk. The tools include Maturity Profile, Cash Flow Projection, Stress Test, and liquidity risk parameter on Bank Soundness Level Assessment (PTKB) by applying risk approach (Risk-based Bank Rating-RBBR) that consists of two parts, Inherent Risk and Risk Management application Quality. Inherent Risk is grouped into three big categories, which are Assets & Liabilities Composition, and Administrative Account Transactions, Assets & Liabilities Concentration, Vulnerability on Funding Requirements.
Market Risk Calculation Qualitative Exposures With Internal Model Bank has not calculated market risk with internal model. Liquidity Risk Liquidity risk is a risk cause by the Bank’s inability to meet matured obligations from cashflow fund source and/or from high quality liquid assets which can be collateralized without interrupting the activity and financial condition of the Bank. Inability to obtain cashflow funding sources which led to Liquidity Risk may be caused by the following aspects: • Inability to generate cashflow which derives from productive assets and asset sales including liquid assets; and/or • Inability to generate cashflow which derives from fund collection, transaction between banks, and received loans.
Annual Report 2015
73
Early Warning Indicators Bank has to analyse early warning indicators in the monitoring of Liquidity risk, both internal and external to assess increase potential on the Bank Liquidity risk. Internal indicators, includes: Bank funding and assets growth strategy, concentration improvement in both Bank assets and liabilities, foreign exchange mismatch improvement, and increase in the Bank’s funding costs.
Risk control is implemented on increased risk activity. The control is carried out through funding strategy, managing of liquidity position and daily liquidity risk, managing of liquidity position and intragroup liquidity risk, high quality liquid asset management, as well as emergency funding plan.
Rupiah Maturity Profile By reffering to required regulatory, the Bank apply Maturity Profile as one of the tools to measure liquidity risk. Maturity Profile is developed based on assets & liabilities, and administrative accounts in rupiah currency and foreign currency, by mapping it into maturity bucket based on remaining maturity, with the objective to identify liquidity gap at certain period.
d.
Operational Risk Operational risk is the risk due to inadequate and/ or non-functioning internal processes, human error, system failure or external problems that affect the operations of the Bank. Along with the issuance of Bank Indonesia Regulation on Risk Management Implementation for Commercial Banks, Bank Mega has ever since seriously implemented operational risk management by continuously improving its implementation across all Bank’s activities, pertaining to transactional activities in branch office and supporting activities in head office.
Operational Risk Management Implementation Bank has developed operational risk management organization to increase the effectiveness of operational risk management implementation, with clear formulation
74
Annual Report 2015
of duty and responsibility, from branch level, regional to head office. The organization functions and duties are constantly reviewed to be aligned with the coordination of effectiveness as well as to sharpen risk identification implementation.
On the head office level, the Bank has established Operational Risk Work Unit under the coordination of risk Management Work Unit. This unit holds the responsibility to assist the Directors in managing operational risk, monitoring process of operational risk management implementation, ensuring the application of operational risk management in all organization levels. Some of the duties are as follow: • Assist the Directors in developing Operational Risk Management Policy • Design and implement tools to assess operational risk and reporting • Coordinate on operational risk management activities to all work units. • Develop operational risk profile reports. • Mentor business units on operational risk management subjects as well as operational risk management trainings.
In its implementation, the Operational Risk Work Unit coordinates with Internal Audit Work Unit, Operational Control Work Unit, Compliance Work Unit and other related work units by conduting routine meetings to discuss material Operational Risk issues in order to control the risk as at the earliest time.
On the other hand, the Bank also established support Group of Risk Management Committee (KMR) for Operational Risk. Its duty is to assist KMR in identifying operational risk especially related to risk management process by risk owner. The function of the Support Group also serves as the filter on risk issues discussed in the KMR meetings, thereby to only find solutions for material and crucial issues in the KMR meeting forum.
Operational Risk Measurements and Identification Mechanism Bank applies tools-aid such as MeRCA (Mega Risk & Control Assessment) in order to identify operational risk. The tool is applied to measure knowledge level of branch office employees on policy & procedure, authority and products. This risk identification by looking at the level of mastery of employees on policies and procedures is considered as effective method to analyse the potential mistake risk in operations process.
The bankwide risk identification and measurement is conducted toward core indicators that may be seen to represent the Bank operational risk. The indicators are grouped into five big categories, which are: Business Complexity and Characteristic, Human Resource, Information Technology, and Supporting Infrastructures, Fraud and External Events. The final result is set as the Bank operational risk profile reported quarterly to Financial Services Authrority.
In addition, the Bank utilizes Basic Indicator Approach (BIA) to measure the risks related to Risk Weighted Average (RWA) calculation on current operational risk, which is considered relevant to the Bank requirements.
Operational Risk Mitigation Mechanism The Bank considers legal risk seriously as lacking in its management may impact significant loss to the Bank. Following this perspective, the Bank has established legal risk management organization in head office, and regional office. The Bank set a Corporate Legal Work Unit in head office that functioned as legal watch whose duties among others are handling the Bank legal issues, providing legal opinion on the Bank Cooperation Agreement, and providing legal analysis related to launching of new product and activity. Corporate Legal Work Unit is responsible to the President Director.
The legal function in Regional Office is managed by Legal Manager under the coordination of Regional Operational Manager. This unit is tremendously useful in handling legal issues at each regional office. So that any legal issues can immediately be solved. In branch office, legal officer is appointed to manage legal function.
e.
Legal Risk Legal risk is caused by lawsuits and/or the presence of juridicial weaknesses. Legal risk can lead to significant loss if inadequately managed. Premature identification of legal risk are very helpful in managing legal risk so as to prevent bigger loss than expected.for the Bank.
Legal Risk Management Implementation The Bank considers legal risk seriously as lacking in its management may impact significant loss to the Bank. Following this perspective, the Bank has established legal risk management organization in head office, and regional office. The Bank set a Corporate Legal Work Unit in head office that functioned as legal watch whose duties among others are handling the Bank legal issues, providing legal opinion on the Bank Cooperation Agreement, and providing legal analysis related to launching of new product and activity. Corporate Legal Work Unit is responsible to the President Director.
The legal function in Regional Office is managed by Legal Manager under the coordination of Regional Operational Manager. This unit is tremendously useful in handling legal issues at each regional office. So that any legal issues can immediately be solved. In branch office, legal officer is appointed to manage legal function.
Legal Risk Control Mechanism Legal risk control is initiated at the first business transaction between the Bank and its customer, both in liability, credit as well as other service activity. Administration document completion is a prerequisite in opening of account or banking transaction. Therefore, in the absence of those documents, the Bank may not be able to conduct transaction for the customer.
All Bank services activity to the customers must be wellconducted so as to prevent complaints which may lead to legal issues if this commitment is not met. In this context, the Bank has provided policy and procedures for every employee in the provision of service to the customer, so that every employee of the Bank can deliver prudent service transaction to the customers.
Annual Report 2015
75
Furthermore, in regards to legal risk control application on new product and acitivity launch, Corporate Legal Work Unit always review Partnership Agreement with one of the aims is to ensure appropriate position of the Bank legal stand. In addition, Corporate Legal Work Unit organizes regular trainings to its staff on legal risk management especially related with customer transaction on liability and credit. The objective is to enhance employee competency in managing legal risks.
f.
Strategic Risk Strategic Risk is risk of inaccuracy in making and/or implementing strategic decisions as well as failures to anticipate business environment changes. Therefore, the accuracy of strategies developed by the Bank is essential to attain the defined goals. Taking into account its importance, the Bank always monitors the implementation and evaluate any flaws/violations to be immediately improved.
In general, the Bank’s strategies are formulated and incorporated in Business Plan Document which must be reported to Bank Indonesia at the end of year. The document includes targets and goals of the Bank in terms of assets and liabilities as well as new products and activities. Any deviations on its implementation are risks which have to be managed to prevent loss for the Bank.
Strategic Risk Management Implementation The Directors is assisted by all business units and supporting units in developing strategic plan, and to implement effective strategy. Financial Control Work Unit has the responsibility to monitor the Bank business target achievement. Further the Bank strategic risk management is focused on targets achievement that was set as monitoring effort on strategy implementation by the Bank.
76
Annual Report 2015
Identification effort and respond to business environment movements An important aspect in managing strategic risk is on how fast the Bank immediate positive respond toward business environment movements both in national scale as well as international one. In this respect, the Bank strives to adjust its business strategy toward the related environment development. Since 2012 and continues on 2014 the Bank focuses on the integration of its business development into group business, by following both internal and external regulations. The Bank considers priority banking customer service to have a big opportunity of growth. The service to the priority banking is considered to have a large opportunity to be developed. The Bank also continues to synergize credit and liability products that are offerred to primary customers so as to maintain customer loyalty, including the efforts to acquire new customers. In addition, the Bank also takes several strategic steps which are in line with the Bank’s Business Plan for 20152017. They are: (1) Addition of the number of office network through synergy with companies under CT Corp, (2) Innovations on products and service features to customers in order to become retail bank and increase the amount of public fund collection, and (3) Synergy with companies in CT Corp to increase business volume and create new business opportunities. Mechanism to measure achievement of business plan All working units are managing the strategic risk primarily by business work units at branch office, regional to head office. Branch offices conduct weekly evaluation on its business achievement. The same applies to regional office and head office. The evaluation covers target achievements, including finding solutions on any problems incur in the fields. This process is implemented to maintain the Bank strategy to stay in the right course, or in other words to minimize strategic risk.
g.
Compliance Risk Compliance Risk is risks which are cause by the failure to obey and/or implement the appliacable laws and regulations. The compliance risk can arise from any legal actions which are deviating or violating applicable laws and regulations and also from organization actions which deviating or contradicting with general standard of conducts. Compliance risk can lead to significant impacts if not properly managed as the impacts include fine and serious penalties. In that respect, the Bank always notes that compliance risk should be seriously managed.
Strategies and Effectiveness of Compliance Risk Management CGCG Work Unit is an independent function toward business work units or supporting units, so as to create effectiveness in the implementation of its duty and responsibility. As such, in planning or reviewing the internal policy both operational policy and standard operating procedure (SOP) the Bank ensures no violation on external regulations, in relations to the development or review on internal policy such as operations policy or standard operating procedure (SOP). Every published policy is technically to be reviewed by Compliance Work Unit. On service transaction to the customer, the officer must ensure document completion and appropriateness. This is a move to anticipate Bank exposure on compliance risk.
Compliance Risk Management Implementation Derived from that perspective, the Bank specifically established Work Unit to handle compliance, namely Compliance & Good Corporate Governance Work Unit (CGCG) stationed in Head Office. Meanwhile, compliance function in Regional Office is coordinated by Regional Compliance In managing its compliance risk, the Bank strives to ensure in preventing violation on any prevailing regulations both internal and external laws. The Bank implements monitoring on reporting obligation to Bank Indonesia, Financial Services Authority, as well as other government institutions. CGCG holds the responsibility to the Compliance & Human Capital Director.
h.
Reputation Risk Reputation Risk is risks caused by the declining trust of stakeholders which arises from negative perception toward the Bank. Reputation Risk can also come from various business activities of the Bank such as negative reports in mass media, violation of business ethics and customer complaints or flaws in governance, corporate culture, and Bank’s business practice. Since reputation risk is highly related to the customers, risk reputation is likely to have significant impacts if not properly managed. Among others are the rush phenomena where the Bank may end up being left by its customers.
Reputation Risk Management Implementation The Bank’s good name and reputation has important role, as its business activity is placed on the public trust. Reputation in the form of public trust need to be built in a long term and required good management. to this end, the Bank has established Corporate secretary, a working unit to manage reputation risk, as the implementation is technically carried out by Corporate Communication Work Unit. The duty include monitoring on negative news in mass media and to handle every complaints of the customer in mass media, as well as to function as public relations and to respond to negative news or other events that may influence the Bank reputations and may incure loss to the Bank. Moreover, the work unit also communicates information required by investors, customers, creditors, associations, and public.
In addition, the Bank also established Customer Care Centre Work Unit (CCC) to handle customer complaints received by branch offices. Every customer complaint submitted to branch office is technically will be reported by the branch to CCC through ready system/application. CCC will further monitor the complaint on a regular basis from the system/application and to coordinate a solution with related working units.
Annual Report 2015
77
Policy and Mechanism for Service Enhancement to the Customers In maintaining its reputation, the Bank initiate service enhancement to the customer. When the customer needs are fulfilled, the results will be positive to the Bank reputation. Competency enhancement toward employees with direct relations to the customer is an effective method to improve the service. The Bank conducts a routine training to its teller officers, customers, as well as marketing staffs specifically on customer service methods, and to increase customer knowledge on the Bank products.
In addition, the Bank strives to implement Information transparency Principle to its customers. In this regards, the customer constantly provided with information on benefits, risk and cost of every products or services by the Bank. Therefore, the customers will obtain balance information on the benefits of the Bank products and services.
78
Annual Report 2015
Reputation Risk Management During Crisis Crisis condition is the least expected event by any type of companies including Bank, as this condition may become a destructive factor on the Bank reputation. To that end, accurate measures are required to manage crisis condition including the communication to the customers to prevent negative perceptions toward the Bank. Corporate Affair holds the role to managing the Bank reputation risk during crisis by direct supervision from the President Director. Several strategies carried out by the Bank are to maintain good and professional relations with mass media, to provide understanding and adequate education to public/ customer concerning the crisis condition by submitting correct information, so as to prevent any panic situation to the customers.
Securitization Exposures (in million Rupiah)
December 31, 2015
(1) I
(2)
Bank
Consolidated
Bank
Consolidated
(3)
(4)
(3)
(4)
CORE CAPITAL (TIER-1)
10,279,295
10,279,295
6,039,076
6,039,076
A.
10,279,295
10,279,295
6,039,076
6,039,076
3,481,888
3,481,888
3,481,888
3,481,888
7,593,691
7,593,691
2,557,188
2,557,188
-
-
-
-
(796,284)
(796,284)
-
-
Additional Core Capital (AT-1) 1. Instrument Supplementary
-
-
-
-
-
-
-
-
2. Agio/Disagio
-
-
-
-
3.
-
-
-
-
-
-
271,872
271,872
-
-
-
-
-
-
-
-
267,192
267,192
271,872
271,872
-
-
-
-
(267,192)
(267,192)
-
-
TOTAL OF CORE CAPITAL AND TIER-2 CAPITAL
10,279,295
10,279,295
6,310,948
6,310,948
RISK-WEIGHTED ASSETS: RISK-WEIGHTED ASSETS FOR CREDIT RISK
33,914,916
35,197,882
29,794,829
30,799,588
RISK-WEIGHTED ASSETS FOR MARKET RISK
3,641,620
333,264
4,516,001
883,046
RISK-WEIGHTED ASSETS FOR OPERATIONAL RISK
7,436,986
7,436,986
7,138,800
7,138,800
44,993,522
42,968,132
41,449,630
38,821,434
10%
10%
-
-
CET 1 RATIO
22.85%
23.92%
14.57%
15.56%
TIER 1 RATIO
22.85%
23.92%
14.57%
15.56%
TIER 1 RATIO
0.00%
0.00%
0.66%
0.70%
TOTAL RATIO
22.85%
23.92%
15.23%
16.26%
B.
II
December 31, 2014
CAPITAL COMPONENTS
No.
Main Core Capital (CET 1) 1. Paid-up Capital 2.
Disclosure Reserve
3.
Non-Controlling Interest that can be calculated
4.
Deduction Factor of Core Capital
Deduction Factor of Investment on AT1 and Tier 2 Instrument in other Banks
Tier-2 Capital 1.
The capital instruments in the form of shares or other
2. Agio/Disagio 3.
General reserve productive PPA assets that should be created (max 1.25% of ATMR Credit Risk)
4. 5.
Purpose Reserve Deduction Factor of Tier 2 Capital
TOTAL ATMR MINIMUM CAPITAL ADEQUACY RATIO ACCORDING TO RISK PROFILE KPMM RATIO:
Annual Report 2015
79
Credit Risk Disclosures – Net Receivable Based on Region
December 31, 2015 No
Region
Portfolio Category Jakarta
(1)
(2)
Bandung
Surabaya
Semarang
Medan
Makassar
(6)
(7)
(8)
(9)
(10)
16,377,199
-
-
-
-
-
3,077,613
-
-
-
-
-
-
-
-
-
-
-
3,111,457
-
2
840
11
17,531
153,708
125,992
83,440
67,568
119,995
243,254
25,120
345
8,597
60,684
5,340
111,297
423
-
-
-
30
84,426
Claims on Micro Business, Small Business and Retail Portfolios
14,968,169
521,293
604,571
531,982
331,243
1,162,846
Claims on Corporates
12,632,090
9,087
556,032
5,011
97,129
36,446
239,162
63,494
64,910
23,723
69,101
127,391
(10,827,376)
2,286,737
5,094,262
1,335,707
3,939,546
5,535,416
-
-
-
-
-
-
39,757,565
3,006,947
6,411,814
2,025,515
4,562,394
7,318,607
1
Claims on Government
2
Claims on Public Sector Entities
3
Claims on Multilateral Development Banks and International Institutions
4
Claims on Banks
5
Claims Secured by Residential Property
6
Claims Secured by Commercial Real Estates
7
Employees/Pension Loans
8
9 10
Past Due Loans
11
Other Assets
12
Exposures on Sharia Business Unit (if any) TOTAL
Note : Region classification based on for example region classification used in management report
80
Annual Report 2015
(in million Rupiah)
December 31, 2014 Region Total
Total Jakarta
(11)
Bandung
Surabaya
Semarang
Medan
Makassar
(6)
(7)
(8)
(9)
(10)
(11)
16,377,199
13,675,943
-
-
-
-
-
13,675,943
3,077,613
3,898,209
-
-
-
-
-
3,898,209
-
-
-
-
-
-
-
-
3,129,841
2,894,160
137
1
741
12
14,886
2,909,936
793,957
228,316
158,586
112,436
105,099
153,200
342,756
1,100,393
211,382
47,111
631
13,769
52,159
11,050
136,606
261,326
84,879
-
-
-
-
46
130,803
130,849
18,120,103
15,562,667
787,162
823,057
582,572
528,112
1,629,850
19,913,419
13,335,794
11,078,108
195,697
452,776
2,949
133,782
46,269
11,909,581
587,781
141,626
65,345
53,401
35,843
56,973
102,293
455,483
7,364,292
(13,216,545)
2,912,993
3,953,445
1,193,716
3,753,518
4,586,472
3,183,598
-
-
-
-
-
-
-
-
63,082,843
34,309,596
4,120,551
5,408,886
1,973,078
4,636,693
6,989,935
57,438,739
Annual Report 2015
81
2015 Credit Risk Disclosures - Net Receivable Based on Regions
No
Economic Sector
(1)
(2)
Claims on Government
Claims on Public Sector Entities
Claims on Multilateral Development Banks and International Institutions
Claims on Banks
Claims Secured by Residential Property
(3)
(4)
(5)
(6)
(7)
December 31, 2015 1
Agriculture, Hunting and Forestry
-
-
-
-
6,055
2
Fishery
-
-
-
-
1,054
3
Mining and Quarrying
-
-
-
-
805
4
Processing Industry
-
-
-
-
2,351
5
Electricity, Gas and Water
-
2,272,626
-
-
128
6
Construction
-
-
-
-
2,721
7
Wholesale and Retail Trading
-
-
-
-
41,051
8
Accomodation and Food and Beverage Facility
-
-
-
-
4,493
9
Transportation, Warehousing & Communication
-
-
-
-
881
10
Financial Intermediaries
-
-
-
2,865
-
11
Real Estate, Rental and Company Service
-
11,885
-
-
3,575
12
Government Administration, Defense and Compulsory Social Security
-
-
-
-
-
13
Education Service
-
-
-
-
51
14
Healthcare and Social Activity
-
-
-
-
250
15
Community Service, Socio Culture, Entertainment and Other Individuals
-
-
-
-
6,296
16
Individual Service on Households
-
-
-
-
-
17
International Agency and Other Extra International Agency
-
-
-
-
-
18
Activity with Unclear Limits
-
-
-
-
-
19
Non-Business Sector
-
-
-
-
724,245
20
Others (additional e.g. SBI, SUN)
16,377,199
793,103
-
3,126,976
-
TOTAL
16,377,199
3,077,613
-
3,129,841
793,957
82
Annual Report 2015
(in million Rupiah)
Claims Secured by Commercial Real Estates
Employees/ Pension Loans
Claims on Micro Business, Small Business and Retail Portfolios
Claims on Corporates
Past Due Loans
Other Assets
Exposures on Sharia Business Unit (If Any)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
1,360
-
98,316
568,611
20,974
-
-
664
-
11,521
-
1,630
-
-
952
-
50,744
3,028,742
9,786
-
-
51,147
-
518,375
1,262,455
16,210
-
-
-
-
8,341
37,570
-
-
-
4,388
-
404,915
574,996
3,756
-
-
38,364
-
1,936,257
582,690
252,366
-
-
61,132
-
434,428
1,857,444
18,875
-
-
14,038
-
709,230
60,787
12,348
-
-
163
-
12,637
1,021,428
-
-
-
23,264
-
421,703
1,362,730
13,641
-
-
-
-
578
-
862
-
-
556
-
38,500
8
625
-
-
1,569
-
57,994
-
1,851
-
-
4,232
-
364,855
128,348
21,391
-
-
-
-
30,268
-
1,114
-
-
-
-
76
-
-
-
-
-
-
214
-
-
-
-
9,552
84,879
12,940,124
23,769
212,353
-
-
-
-
81,029
2,826,217
-
7,364,292
-
211,382
84,879
18,120,103
13,335,794
587,781
7,364,292
-
Annual Report 2015
83
2014 Credit Risk Disclosures - Net Receivable Based on Regions
No
Economic Sector
(1)
(2)
Claims on Government
Claims on Public Sector Entities
Claims on Multilateral Development Banks and International Institutions
Claims on Banks
Claims Secured by Residential Property
(3)
(4)
(5)
(6)
(7)
December 31, 2014 1
Agriculture, Hunting and Forestry
-
-
-
-
12,454
2
Fishery
-
-
-
-
1,709
3
Mining and Quarrying
-
-
-
-
930
4
Processing Industry
-
-
-
-
8,456
5
Electricity, Gas and Water
-
3,068,043
-
-
134
6
Construction
-
-
-
-
2,917
7
Wholesale and Retail Trading
-
19,051
-
-
46,549
8
Accomodation and Food and Beverage Facility
-
-
-
-
4,447
9
Transportation, Warehousing & Communication
-
-
-
-
1,966
10
Financial Intermediaries
-
2,507
-
9,656
-
11
Real Estate, Rental and Company Service
-
17,836
-
-
2,773
12
Government Administration, Defense and Compulsory Social Security
-
-
-
-
-
13
Education Service
-
-
-
-
80
14
Healthcare and Social Activity
-
-
-
-
351
15
Community Service, Socio Culture, Entertainment and Other Individuals
-
-
-
-
9,869
16
Individual Service on Households
-
-
-
-
103
17
International Agency and Other Extra International Agency
-
-
-
-
-
18
Activity with Unclear Limits
-
-
-
-
-
19
Non-Business Sector
-
-
-
-
1,007,655
20
Others (additional e.g. SBI, SUN)
13,675,943
790,772
-
2,900,280
-
TOTAL
13,675,943
3,898,209
-
2,909,936
1,100,393
84
Annual Report 2015
(in million Rupiah)
Claims Secured by Commercial Real Estates
Employees/ Pension Loans
Claims on Micro Business, Small Business and Retail Portfolios
Claims on Corporates
Past Due Loans
Other Assets
Exposures on Sharia Business Unit (If Any)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
1,715
-
127,714
572,382
15,419
-
-
329
-
19,121
21
1,512
-
-
6,909
-
82,436
2,446,046
4,919
-
-
56,194
-
696,845
1,236,198
21,756
-
-
-
-
13,062
44,198
89
-
-
4,363
-
506,016
643,655
5,659
-
-
43,586
-
2,899,962
689,543
188,847
-
-
68,614
-
479,672
1,649,084
6,917
-
-
18,317
-
972,718
77,218
6,397
-
-
610
-
38,782
1,073,405
182
-
-
38,156
-
581,679
748,744
15,510
-
-
-
-
747
-
897
-
-
588
-
48,517
62
263
-
-
2,013
-
79,280
-
996
-
-
5,388
-
543,127
128,059
15,053
-
-
-
-
40,723
-
1,586
-
-
-
-
143
-
-
-
-
-
-
203
-
-
-
-
14,545
130,849
5,269,927
-
103,927
-
-
-
-
7,512,744
2,600,967
65,553
3,183,598
-
261,326
130,849
19,913,419
11,909,581
455,483
3,183,598
-
Annual Report 2015
85
Credit Risk Disclosures – Net Receivable Based on Remaining Contract Term
December 31, 2015 No
Portfolio Category
(1)
(2)
1
Claims on Government
2
Claims on Public Sector Entities
3
Claims on Multilateral Development Banks and International Institutions
4
Claims on Banks
5
Claims Secured by Residential Property
6
Claims Secured by Commercial Real Estates
7
Employees/Pension Loans
8
9
Net Receivable Based on Remaining Contract Term
1 year
1 year to 3 year 3 years to 5 years
(3)
Non-Contractual
5 years
Total
(4)
(5)
3,610,169
805,296
203,671
7,067,710
4,690,353
16,377,199
408
2,884,390
192,168
647
-
3,077,613
-
-
-
-
-
-
2,325,741
1
-
-
804,100
3,129,841
26,536
82,972
130,253
543,415
10,781
793,957
112,373
29,283
11,499
58,110
117
211,382
232
14,340
33,700
23,760
12,848
84,879
Claims on Micro Business, Small Business and Retail Portfolios
2,715,049
2,465,124
2,330,973
1,991,099
8,617,859
18,120,103
Claims on Corporates
4,525,194
1,615,311
840,936
6,353,986
367
13,335,794
142,960
135,283
82,858
173,369
53,311
587,781
3,722
-
-
-
7,360,570
7,364,292
-
-
-
-
-
-
13,462,383
8,031,998
3,826,058
16,212,099
21,550,305
63,082,843
10
Past Due Loans
11
Other Assets
12
Exposures on Sharia Business Unit (if any) TOTAL
(6)
(7)
Credit Risk Disclosures - Net Receivable Based on Regions
December 31, 2015 Description
No
(1)
(2)
1
Receivable
2
Impaired Loans
Region Jakarta
Bandung
Surabaya
Semarang
Medan
Makassar
Total
(3)
(4)
(5)
(6)
(7)
(8)
(9)
70,073,773
752,714
1,432,121
733,302
671,594
1,884,146
75,547,649
a. Prior to Maturity
350,208
69,190
70,180
25,468
72,812
134,746
722,604
b. Past Due Loans
233,290
7,004
6,307
2,824
9,777
16,963
276,165
3
Allowance for Impairment Losses – Individual
30,762
-
-
-
26
-
30,788
4
Allowance for Impairment Losses – Collective
534,011
14,942
15,044
6,605
15,302
30,114
616,018
5
Written Off Receivable
2,024,010
16,504
2,251
1,715
5,167
4,795
2,054,441
73,246,054
860,354
1,525,902
769,914
774,678
2,070,764
79,247,665
TOTAL
86
Annual Report 2015
(in million Rupiah)
December 31, 2014 Net Receivable Based on Remaining Contract Term
1 year
3 years to 5 years
3 thn s.d 5 thn
5 years
(3)
(4)
(5)
(6)
Non-Contractual
Total (7)
7,309,434
-
-
1,834,192
4,532,318
13,675,943
19,051
20,768
3,681,437
176,953
-
3,898,209
-
-
-
-
-
-
1,275,396
9,114
-
-
1,625,426
2,909,936
30,272
88,188
186,962
782,087
12,884
1,100,393
132,262
25,546
42,405
61,112
-
261,326
162
4,402
57,641
45,751
22,894
130,849
2,813,256
1,801,362
2,508,485
2,378,230
10,412,087
19,913,419
4,825,150
1,335,270
1,380,864
4,368,245
52
11,909,581
76,451
72,437
103,208
121,147
82,240
455,483
55
-
-
-
3,183,544
3,183,598
-
-
-
-
-
-
16,481,489
3,357,088
7,961,003
9,767,715
19,871,444
57,438,739
(in million Rupiah)
December 31, 2014 Region Jakarta
Bandung
Surabaya
Semarang
Medan
Makassar
Total
(3)
(4)
(5)
(6)
(7)
(8)
(9)
69,664,027
1,245,039
1,679,183
817,472
945,729
2,533,203
76,884,654
55,033
74,428
60,924
42,248
64,929
113,692
411,255
361,230
5,198
3,843
1,207
4,038
9,595
385,110
-
-
-
-
8
1,223
1,230
408,994
17,575
13,622
9,117
14,097
25,024
488,428
1,248,847
15,892
793
-
66
3,180
1,268,778
71,738,131
1,358,133
1,758,364
870,045
1,028,867
2,685,916
79,439,456
Annual Report 2015
87
Disclosures of Receivable and Provisions - Based on Regions
December 31, 2015
Impaired Loans No
Economic Sector
(1)
Receivable**)
Allowance For Impairment Losses – Individual
Allowance for Impairment Losses – Collective
Written Off Receivable
(8)
Prior to Maturity
Past Due Loans
(4)
(5)
(6)
(7)
(2)
(3)
Agriculture, Hunting and Forestry Fishery Mining and Quarrying Processing Industry Electricity, Gas and Water Construction Wholesale and Retail Trading Accomodation and Food and Beverage Facility Transportation, Warehousing & Communication Financial Intermediaries Real Estate, Rental and Company Service Government Administration, Defense and Compulsory Social Security Education Service Healthcare and Social Activity Community Service, Socio Culture, Entertainment and Other Individuals Individual Service on Households International Agency and Other Extra International Agency Activity with Unclear Limits Non-Business Sector Others (additional e.g. SBI, SUN) TOTAL
706,498 15,703 3,117,884 2,330,048 2,320,928 1,052,710 3,113,451 2,446,514
23,472 1,686 3,056 16,799 2,582 255,195 21,250
1,586 260 8,067 2,393 1,820 67,260 506
30,762 -
4,902 366 4,067 7,495 110 3,051 47,030 6,080
-
814,882
13,755
791
-
3,038
-
1,286,405 3,227,755
13,264
2,772
26
943 5,004
-
1,555
977
-
-
117
-
39,923 64,906 537,503
652 2,110 21,564
13 89 3,599
-
177 619 5,220
-
31,586 76
1,274 -
45 -
-
508 1
-
214 33,223,262 21,215,845 75,547,649
344,968 722,604
186,964 276,165
30,788
1 527,289 616,018
2,054,441 2,054,441
December 31, 2015 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
Credit Risk Disclosures - Net Receivable Based on Regions (in million Rupiah)
December 31, 2015 No
(1)
(2)
1 2
Beginning Balance of Allowance for Impairment Losses Forming (Reversal) for Allowance for Impairment Losses for the Current Period Allowance for Impairment Losses Channeled for Write off Exposure Other Allowance (Reversal) for the Current Period Balance at End of Year of Allowance for Impairment Losses
3 4
88
December 31, 2014
Description
Annual Report 2015
CKPN Individual
CKPN Collective
(3)
(4)
CKPN Individual (5)
CKPN Collective (6)
4,891 29,051
467,287 949,715
1,167 3,708
392,395 666,633
-
959,154
-
681,448
33,942
157,854 615,702
16 4,891
89,707 467,287
(in million Rupiah)
December 31, 2014
Impaired Loans Allowance For Impairment Losses – Individual
Receivable**)
(3)
Prior to Maturity
Past Due Loans
(4)
(5)
(6)
Allowance for Impairment Losses – Collective
Written Off Receivable
(7)
(8)
736,666 23,867 2,616,948 2,551,945 3,125,875 1,254,075 4,124,758 2,368,754
17,611 1,867 1,120 21,977 112 4,321 218,496 8,208
1,057 4,335 4,295 2,437 12,035 173
-
6,166 394 11,987 11,032 83 3,684 54,195 9,799
-
1,157,538
7,540
159
-
2,283
-
1,404,365 2,406,046
192 18,117
927
1,230
5,035 6,318
-
1,724
977
-
-
81
-
49,588 83,247 718,090
278 1,230 16,522
1,723
-
90 384 4,790
-
42,717 143
1,890 -
-
-
374 0
-
203 32,497,300 21,720,805 76,884,654
90,798 411,255
357,970 385,110
1,230
1 371,732 488,428
1,268,778 1,268,778
Annual Report 2015
89
Credit Risk Disclosures - Net Receivable for Assets Exposures in Balance Sheet Based on Portfolio Category and Rating Scale (Desember 31, 2015)
Rating Institution Long Terms Rating
No
Portfolio Category
Standard and Poor’s
AAA
AA+ s.d AA-
A+ s.d A-
BBB+ s.d BBB-
BB+ s.d BB-
Fitch Rating
AAA
AA+ s.d AA-
A+ s.d A-
BBB+ s.d BBB-
BB+ s.d BB-
Moody’s
Aaa
Aa1 s.d Aa3
A1 s.d A3
Baa1 s.d Baa3
Ba1 s.d Ba3
PT Fitch Ratings Indonesia
AAA (idn)
AA+ (idn) s.d AA-(idn)
A+ (idn) s.d. A-(idn)
BBB+ (idn) s.d BBB-(idn)
BB+ (idn) s.d BB-(idn)
PT ICRA Indonesia
[Idr]AAA
[Idr]AA+ s.d [Idr]AA-
[Idr]A+ s.d [Idr]A-
[Idr]BBB+ s.d [Idr]BBB-
[Idr]BB+ s.d [Idr]BB-
idAAA
idAA+ s.d idAA-
idA+ s.d id A-
id BBB+ s.d id BBB-
id BB+ s.d id BB-
(4)
(5)
(6)
(7)
(8)
PT Pemeringkat Efek Indonesia (1)
(2)
(3)
1
Claims on Government
-
-
-
8,371,341
2,831,723
2
Claims on Public Sector Entities
-
1,499
599,436
192,168
-
3
Claims on Multilateral Dev’t Bank and Intl’ Institution
-
-
-
-
-
4
Claims on Banks
1,158
367,445
126,257
996,464
5
5
Claims Secured by Residential Property
-
-
-
-
-
6
Claims Secured by Commercial Real Estate
-
-
-
-
-
7
Employees/Pension Loans
-
-
-
-
-
8
Claims on Micro Business, Small Business and Retail Portfolio
-
-
-
-
-
9
Claims on Corporates
24,818
743,854
161,818
406,012
-
10
Past Due Loans
-
-
-
-
-
11
Other Assets
-
-
-
-
-
12
Exposures on Sharia Business Unit (if any)
-
-
-
-
-
25,976
1,112,798
887,511
9,965,985
2,831,728
TOTAL
90
Annual Report 2015
(in million Rupiah) December 31, 2015 Net Receivable
Short Term Rating
BB+ s.d BB-
Kurang dari B-
A-1
A-2
A-3
Kurang dari A-3
BB+ s.d BB-
Kurang dari B-
F1+s.d F1
F2
F3
Kurang dari F3
Ba1 s.d B3
Kurang dari B3
P-1
P-2
P-3
Kurang dari P-3
BB+ (idn) s.d BB-(idn)
Kurang dari B-(idn)
F1+ (idn) s.d F1(idn)
F2(idn)
F3(idn)
Kurang dari F3(idn)
[Idr]B+ s.d [Idr]B-
Kurang dari [Idr]B-
[Idr]A1+ s.d [Idr]A1
[Idr]A2+ s.d A2
[Idr]A3+ s.d [Idr] A3
Kurang dari [Idr]A3
id B+ s.d id B-
Kurang dari idB-
idA1
idA2
idA3 s.d id A4
Kurang dari idA4
(9)
(10)
(11)
(12)
(13)
(14)
Without Rating
Total
(15)
(16)
-
-
-
-
-
-
5,174,135
16,377,199
-
-
-
-
-
-
2,284,511
3,077,613
-
-
-
-
-
-
-
-
-
-
633,451
-
-
-
1,005,061
3,129,841
-
-
-
-
-
-
793,957
793,957
-
-
-
-
-
-
211,382
211,382
-
-
-
-
-
-
84,879
84,879
-
-
-
-
-
-
18,120,103
18,120,103
-
-
-
-
-
-
11,999,293
13,335,794
-
-
-
-
-
-
587,781
587,781
-
-
-
-
-
-
7,364,292
7,364,292
-
-
-
-
-
-
-
-
-
-
633,451
-
-
-
47,625,395
63,082,843
Annual Report 2015
91
Credit Risk Disclosures - Net Receivable for Assets Exposures in Balance Sheet Based on Portfolio Category and Rating Scale (Desember 31, 2014)
Rating Institution Long Terms Rating
No
Portfolio Category
Standard and Poor’s
AAA
AA+ s.d AA-
A+ s.d A-
BBB+ s.d BBB-
BB+ s.d BB-
Fitch Rating
AAA
AA+ s.d AA-
A+ s.d A-
BBB+ s.d BBB-
BB+ s.d BB-
Moody’s
Aaa
Aa1 s.d Aa3
A1 s.d A3
Baa1 s.d Baa3
Ba1 s.d Ba3
PT Fitch Ratings Indonesia
AAA (idn)
AA+ (idn) s.d AA-(idn)
A+ (idn) s.d. A-(idn)
BBB+ (idn) s.d BBB-(idn)
BB+ (idn) s.d BB-(idn)
PT ICRA Indonesia
[Idr]AAA
[Idr]AA+ s.d [Idr]AA-
[Idr]A+ s.d [Idr]A-
[Idr]BBB+ s.d [Idr]BBB-
[Idr]BB+ s.d [Idr]BB-
idAAA
idAA+ s.d idAA-
idA+ s.d id A-
id BBB+ s.d id BBB-
id BB+ s.d id BB-
(4)
(5)
(6)
(7)
(8)
PT Pemeringkat Efek Indonesia (1)
(2)
1
Claims on Government
2
(3)
471,494
2,954,010
229,597
612,591
-
Claims on Public Sector Entities
-
1,545
612,936
176,291
-
3
Claims on Multilateral Dev’t Bank and Intl’ Institution
-
-
-
-
-
4
Claims on Banks
0
93,019
114,577
109,759
5
5
Claims Secured by Residential Property
-
-
-
-
-
6
Claims Secured by Commercial Real Estate
-
-
-
-
-
7
Employees/Pension Loans
-
-
-
-
-
8
Claims on Micro Business, Small Business and Retail Portfolio
-
-
-
-
-
9
Claims on Corporates
24,331
1,383,544
15,140
-
-
10
Past Due Loans
-
-
-
-
-
11
Other Assets
-
-
-
-
-
12
Exposures on Sharia Business Unit (if any)
-
-
-
-
-
495,825
4,432,118
972,250
898,641
5
TOTAL
92
Annual Report 2015
(in million Rupiah) December 31, 2015 Net Receivable
Short Term Rating
BB+ s.d BB-
Kurang dari B-
A-1
A-2
A-3
Kurang dari A-3
BB+ s.d BB-
Kurang dari B-
F1+s.d F1
F2
F3
Kurang dari F3
Ba1 s.d B3
Kurang dari B3
P-1
P-2
P-3
Kurang dari P-3
BB+ (idn) s.d BB-(idn)
Kurang dari B-(idn)
F1+ (idn) s.d F1(idn)
F2(idn)
F3(idn)
Kurang dari F3(idn)
[Idr]B+ s.d [Idr]B-
Kurang dari [Idr]B-
[Idr]A1+ s.d [Idr]A1
[Idr]A2+ s.d A2
[Idr]A3+ s.d [Idr] A3
Kurang dari [Idr]A3
id B+ s.d id B-
Kurang dari idB-
idA1
idA2
idA3 s.d id A4
Kurang dari idA4
(9)
(10)
(11)
(12)
(13)
(14)
Without Rating
Total
(15)
(16)
-
-
-
-
-
-
9,408,252
13,675,943
-
-
-
-
-
-
3,107,437
3,898,209
-
-
-
-
-
-
-
-
-
-
1,295,675
-
-
-
1,296,900
2,909,936
-
-
-
-
-
-
1,100,393
1,100,393
-
-
-
-
-
-
261,326
261,326
-
-
-
-
-
-
130,849 19,913,419
130,849
-
-
-
-
-
-
19,913,419 10,486,566
-
-
-
-
-
-
455,483
11,909,581
-
-
-
-
-
-
3,183,598
455,483
-
-
-
-
-
-
-
3,183,598
-
-
-
-
-
-
-
-
-
-
1,295,675
-
-
-
49,344,225
57,438,739
Annual Report 2015
93
Illustration of Counterparty Credit Risk Exposure Derivative Transaction
December 31,2015
No
National Value
Underlying Variables ≤1 Tahun
(1)
(2)
>1 tahun ≤5 Tahun
Derivative Receivable
>5 thn
(3)
Derivative Liabilities
Net Receivable Prior to MRK
MRK
(5)
(6)
(4)
Bank Individually 1
Interest Rate
2
Exchange Rate
-
-
-
-
-
-
-
1,770,549
-
-
20,302
3,137
-
3
-
Others
-
636,231
-
264,772
262,012
-
-
TOTAL
1,770,549
636,231
-
285,074
265,149
-
-
Repo Transaction
December 31,2015 No
Transaction Type
(1)
(2)
1
Claims on Government
2
Fair Value SSB Repo
Repo Liabilities
(3)
(4)
ATMR
Net Receivable (5)
(6)
2,581,863
-
-
-
Claims on Public Sector Entities
-
-
-
-
3
Claims on Multilateral Development Banks and International Institutions
-
-
-
-
4
Claims on Banks
-
-
-
-
5
Claims on Micro Business, Small Business and Retail Portfolio
-
-
-
-
6
Claims on Corporates
-
-
-
-
7
Exposure on Sharia Business Unit (if any)
-
-
-
-
2,581,863
-
-
-
TOTAL
Reverse Repo Transaction
December 31,2015 No
Transaction Type
(1)
(2)
1
Claims on Government
2 3
Net Receivable
MRK Values
(3)
(4)
Net Receivable after MRK (5)
RWA after MRK (6)
3,420,822
-
3,420,822
2,276,933
Claims on Public Sector Entities
-
-
-
-
Claims on Multilateral Development Banks and International Institutions
-
-
-
-
4
Claims on Banks
-
-
-
-
5
Claims on Micro Business, Small Business and Retail Portfolio
-
-
-
-
6
Claims on Corporates
360,313
-
360,313
360,313
7
Exposure on Sharia Business Unit (if any)
-
-
-
-
3,781,135
-
3,781,135
2,637,246
TOTAL
94
Annual Report 2015
(in million Rupiah)
December 31,2014 National Value
Net Receivable after MRK
>1 tahun ≤5 Tahun
≤1 Tahun (7)
>5 thn
Derivative Receivable
Derivative Liabilities
Net Receivable Prior to MRK
MRK
Net Receivable after MRK
(4)
(5)
(6)
(7)
(8)
(3)
-
-
-
-
-
-
-
-
-
-
1,767,215
-
-
8,104
2,149
5,155
-
5,155
-
-
-
-
-
-
-
-
-
-
1,767,215
-
-
8,104
2,149
5,155
-
5,155
(in million Rupiah)
December 31,2014
Fair Value SSB Repo
Repo Liabilities
(3)
(4)
Net Receivable
ATMR
(5)
(6)
4,215,710
342,015
3,299,433
88,198
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4,215,710
342,015
3,299,433
88,198
(in million Rupiah)
December 31,2014 Net Receivable
MRK Values
(3)
(4)
Net Receivable after MRK
RWA after MRK
(5)
(6)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Annual Report 2015
95
Credit Risk Disclosures - 2015 Net Receivable Based On Risk Weight for Portfolio Measured with Standardized Approach December 31, 2015
No
Portfolio Category
(1)
(2)
Net Receivables after Calculating Mitigation Impact on Credit Risk 0%
20%
35%
40%
45%
(3)
(4)
(5)
(6)
(7)
A
Balance Sheet Exposure
1
Claims on Government
10,339,451
-
-
-
-
2
Claims on Public Sector Entities
-
-
-
-
-
3
Claims on Multilateral Development Bank and International Institution
-
-
-
-
-
4
Claims on Banks
-
1,824,105
-
-
-
5
Claims Secured by Residential Property
-
-
209,573
542,377
42,007
6
Claims Secured by Commercial Real Estate
-
-
-
-
-
7
Employees/Pension Loans
-
-
-
-
-
8
Claims on Micro Business, Small Business and Retail Portfolio
-
-
-
-
-
9
Claims on Corporates
-
-
-
-
-
10
Past Due Loans
-
-
-
-
-
11
Other Assets
7,364,292
-
-
-
-
12
Exposures on Sharia Business Unit (if any)
-
-
-
-
-
17,703,743
1,824,105
209,573
542,377
42,007
Balance Sheet Total Exposure B
Exposure on Committment Liabilities/Contigency on Administrative Account Transaction
1
Claims on Government
-
-
-
-
-
2
Claims on Public Sector Entities
-
-
-
-
-
3
Claims on Multilateral Development Bank and International Institution
-
-
-
-
-
4
Claims on Banks
-
67,216
-
-
-
5
Claims Secured by Residential Property
-
-
-
-
-
6
Claims Secured by Commercial Real Estate
-
-
-
-
-
7
Employees/Pension Loans
-
-
-
-
-
8
Claims on Micro Business, Small Business and Retail Portfolio
-
-
-
-
-
9
Claims on Corporates
-
-
-
-
-
10
Past Due Loans
-
-
-
-
-
11
Exposures on Sharia Business Unit (if any)
-
-
-
-
-
Total TRA Exposure
-
67,216
-
-
-
C
Exposure due to Counterparty Credit Risk
1
Claims on Government
-
-
-
-
-
2
Claims on Public Sector Entities
-
-
-
-
-
3
Claims on Multilateral Development Bank and International Institution
-
-
-
-
-
4
Claims on Banks
-
40,416
-
-
-
Claims on Micro Business, Small Business and Retail Portfolio
-
-
-
-
-
Claims on Corporates
-
-
-
-
-
Exposures on Sharia Business Unit (if any)
-
-
-
-
-
Total Exposure on Counterparty Credit Risk
-
40,416
-
-
-
5 6 7
96
Annual Report 2015
(in million Rupiah)
Others 50%
75%
100%
150%
(8)
(9)
(10)
(11)
(12)
ATMR
Capital Expense
(13)
(14)
-
-
-
-
-
-
-
6,559,184
-
706,229
-
-
3,985,821
318,866
-
-
-
-
-
-
-
931,208
-
291,713
-
-
1,122,138
89,771
-
-
-
-
-
309,205
24,736
-
-
211,382
-
-
211,382
16,911
84,879
-
-
-
-
42,439
3,395
-
18,039,074
-
-
-
13,529,306
1,082,344
-
-
17,068,578
-
-
17,068,579
1,365,486
-
-
46,812
540,969
-
858,266
68,661
-
-
6,238,790
31,875
-
6,286,603
502,928
-
-
-
-
-
-
-
7,575,271
18,039,074
24,563,505
572,844
-
43,413,737
3,473,099
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
13,443
1,075
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
10,285
823
-
-
-
-
-
318,559
25,485
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
342,287
27,383
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
8,083
647
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
8,083
647
Annual Report 2015
97
Credit Risk Disclosures - 2014 Net Receivable Based On Risk Weight for Portfolio Measured with Standardized Approach December 31, 2015
No
Portfolio Category
(1)
(2)
Net Receivables after Calculating Mitigation Impact on Credit Risk 0%
20%
35%
40%
45%
(3)
(4)
(5)
(6)
(7)
A
Balance Sheet Exposure
1
Claims on Government
13,675,943
-
-
-
-
2
Claims on Public Sector Entities
-
1,545
-
-
-
3
Claims on Multilateral Development Bank and International Institution
-
-
-
-
-
4
Claims on Banks
-
2,863,828
-
-
-
5
Claims Secured by Residential Property
-
-
291,673
735,129
64,752
6
Claims Secured by Commercial Real Estate
-
-
-
-
-
7
Employees/Pension Loans
-
-
-
-
-
8
Claims on Micro Business, Small Business and Retail Portfolio
-
-
-
-
-
9
Claims on Corporates
-
1,407,876
-
-
-
10
Past Due Loans
-
-
-
-
-
11
Other Assets
1,274,528
-
-
-
-
12
Exposures on Sharia Business Unit (if any)
-
-
-
-
-
14,950,472
4,273,248
291,673
735,129
64,752
Balance Sheet Total Exposure B
Exposure on Committment Liabilities/Contigency on Administrative Account Transaction
13
Claims on Government
-
-
-
-
-
14
Claims on Public Sector Entities
-
-
-
-
-
15
Claims on Multilateral Development Bank and International Institution
-
-
-
-
-
16
Claims on Banks
-
60,030
-
-
-
17
Claims Secured by Residential Property
-
-
-
-
-
18
Claims Secured by Commercial Real Estate
-
-
-
-
-
19
Employees/Pension Loans
-
-
-
-
-
20
Claims on Micro Business, Small Business and Retail Portfolio
-
-
-
-
-
21
Claims on Corporates
-
-
-
-
-
22
Past Due Loans
-
-
-
-
-
23
Exposures on Sharia Business Unit (if any)
-
-
-
-
-
Total TRA Exposure
-
60,030
-
-
-
Claims on Government
-
-
-
-
-
25
Claims on Public Sector Entities
-
-
-
-
-
26
Claims on Multilateral Development Bank and International Institution
-
-
-
-
-
27
Claims on Banks
-
25,807
-
-
-
Claims on Micro Business, Small Business and Retail Portfolio
-
-
-
-
-
Claims on Corporates
-
-
-
-
-
Exposures on Sharia Business Unit (if any)
-
-
-
-
-
Total Exposure on Counterparty Credit Risk
-
25,807
-
-
-
C 24
28 29 30
Exposure due to Counterparty Credit Risk
There is a government guarantee on loans to PLN. PLN loan debit in December 2014 is Rp3,000,601 Each bill also calculate MRK techniques (collateral, warranty/guarantee, insurance) For other asset just cash, gold and commemorative with o% weight
98
Annual Report 2015
(in million Rupiah)
Others 50%
75%
100%
150%
(8)
(9)
(10)
(11)
(12)
ATMR
Capital Expense
(13)
(14)
-
-
-
-
-
-
896,063
-
-
-
448,341
35,867
-
-
-
-
-
-
9,661
-
-
-
577,596
46,208
-
-
-
-
425,276
34,022
-
-
261,181
-
261,181
20,894
130,849
-
-
-
65,425
5,234
-
19,211,519
-
-
14,408,639
1,152,691
121
-
9,639,247
-
9,920,883
793,671
-
-
45,961
413,107
665,622
53,250
-
-
2,419,867
27,470
2,461,072
196,886
-
-
-
-
-
-
-
1,036,694
19,211,519
12,366,256
440,577
-
29,234,033
2,338,723
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
12,006
960
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
114,500
-
-
85,875
6,870
5,268.67
-
455,119
-
457,753
36,620
-
-
-
-
-
-
-
-
-
-
-
-
-
5,269
114,500
455,119
-
-
555,634
44,451
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
5,161
130
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
5,161
130
Annual Report 2015
99
Credit Risk Mitigation Disclosures Measured with Standardized Approach
December 31, 2015 Guaranteed with No.
Portfolio Category
(1)
(2)
A
Balance Sheet Exposure
1
Claims on Government
2
Claims on Public Sector Entities
3
Claims on Multilateral Development Bank and International Institution
4
Claims on Banks
5
Claims Secured by Residential Property
6
Claims Secured by Commercial Real Estate
7
Employees/Pension Loans
8 9
(3)
Collateral
Guarantee
Credit Insurance
(4)
(5)
(6)
Non Guarantee Parts
Others
(7)
16,377,199
-
-
-
-
16,377,199
3,077,613
-
-
-
-
3,077,613
-
-
-
-
-
-
3,129,841
1,001
-
-
-
3,128,840
793,957
2,366
-
-
-
791,591
211,382
35
-
-
-
211,347
84,879
-
-
-
-
84,879
Claims on Micro Business, Small Business and Retail Portfolio
18,041,831
229,889
-
-
-
17,811,943
Claims on Corporates
12,933,483
91,174
-
-
-
12,842,309
587,781
105
-
-
-
587,676
7,364,292
-
-
-
-
7,364,292
10
Past Due Loans
11
Other Assets
12
Exposures on Sharia Business Unit (if any) Balance Sheet Total Exposure
B
Net Receivable
-
-
-
-
-
-
62,602,260
324,570
-
-
-
62,277,690
Administrative Account Exposure
13
Claims on Government
-
-
-
-
-
-
14
Claims on Public Sector Entities
-
-
-
-
-
-
15
Claims on Multilateral Development Bank and International Institution
-
-
-
-
-
-
16
Claims on Banks
-
400
-
-
-
(400)
17
Claims Secured by Residential Property
-
-
-
-
-
-
18
Claims Secured by Commercial Real Estate
-
-
-
-
-
-
19
Employees/Pension Loans
-
-
-
-
-
-
20
Claims on Micro Business, Small Business and Retail Portfolio
78,272
-
-
-
-
78,272
21
Claims on Corporates
402,311
85,207
-
-
-
317,104
22
Past Due Loans
-
-
-
-
-
-
23
Exposures on Sharia Business Unit (if any)
-
-
-
-
-
-
480,583
85,607
-
-
-
394,976
Total Administrative Account Exposure C
Exposure due to Counterparty Credit Risk
24
Claims on Government
-
-
-
-
-
-
25
Claims on Public Sector Entities
-
-
-
-
-
-
26
Claims on Multilateral Development Bank and International Institution
-
-
-
-
-
-
27
Claims on Banks
-
-
-
-
-
-
28
Claims on Micro Business, Small Business and Retail Portfolio
-
-
-
-
-
-
29
Claims on Corporates
-
-
-
-
-
-
30
Exposures on Sharia Business Unit (if any)
-
-
-
-
-
-
Total Eksposur Counterparty Credit Risk
-
-
-
-
-
-
63,082,843
410,177
-
-
-
62,672,665
100
TOTAL (A+B+C)
Annual Report 2015
(in million Rupiah)
December 31, 2014 Guaranteed with Net Receivable
(3)
Collateral
Guarantee
Credit Insurance
(4)
(5)
(6)
Non Guarantee Parts
Others
(7)
13,675,943
-
-
-
13,675,943
3,898,209
-
-
-
3,898,209
-
-
-
-
-
-
-
2,841,802
1,100,393
8,840
-
-
1,091,553
261,326
145
-
-
261,181
130,849
-
-
-
130,849
19,537,522
-
-
-
19,537,522
11,298,811
150,000
-
-
11,148,811
455,483
75
-
-
455,408
3,183,598
-
-
-
3,183,598
-
-
-
-
56,383,938
159,060
-
-
-
56,224,878
-
-
-
-
-
-
-
-
-
-
-
60,030
-
-
-
-
-
-
-
-
-
2,841,802
60,030
375,897
-
-
-
375,897
610,770
130,011
-
-
480,759
-
-
-
-
-
-
-
-
-
916,686
-
-
-
-
-
-
-
-
-
-
-
8,104
-
-
-
-
-
-
-
-
-
1,046,697
8,104
130,011
-
-
-
8,104
-
-
-
-
8,104
57,438,739
289,071
-
-
-
57,149,668
Annual Report 2015
101
Securitization Transaction Disclosure December 31, 2015
No.
Securitization Exposure
(1)
(2)
1
Bank acts as Original Creditor • Exposure Type (example: Claims by Residential Property)
2
Bank acts as Supporting Loan Provider a. First Risk Insurer Facility • Exposure Type (example: Claims by Residential Property) b. Second Risk Insurer Facility • Exposure Type (example: Claims by Residential Property)
Value of the securitized assets
(3)
Impairment value of the securitized assets Past Due Loans
Prior to Maturity
(4)
(5)
Profit/ Loss from Securitization Activity
ATMR
Capital Deduction
(6)
(7)
(8)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3
Bank acts as Liquidity Facility Provider • Exposure Type (example: Claims by Residential Property)
-
-
-
-
-
-
4
Bank acts as Service Provider • Exposure Type (example: Claims by Residential Property)
-
-
-
-
-
-
5
Bank acts as Bank Custodian • Exposure Type (example: Claims by Residential Property)
-
-
-
-
-
-
6
Bank acts as Financierl a. Senior tranche • Exposure Type (example: Claims by Residential Property) b. Junior tranche • Exposure Type (example: Claims by Residential Property)
-
-
-
-
-
-
-
-
-
-
-
-
Securities Disclosure - Securitization Transaction Activity Summary Bank Act as Original Creditor
December 31, 2015
Underlying Asset
No.
Value of the securitized assets (1)
(2)
(3)
Gains (Losses) on Sales (4)
1
Claims on Government
-
-
2
Claims on Public Sector Entities
-
-
3
Claims on Multilateral Development Banks and International Institutions
-
-
4
Claims on Banks
-
-
5
Claims Secured by Residential Property
-
-
6
Claims Secured by Commercial Real Estates
-
-
7
Employees/Pension Loans
-
-
8
Claims on Micro Business, Small Business and Retail Portfolios
-
-
9
Claims on Corporates
-
-
10
Other Assets
-
-
11
Exposures on Sharia Business Unit (If Any)
-
-
Total
-
-
102
Annual Report 2015
(in million Rupiah)
December 31, 2014
Value of the securitized assets
(3)
Impairment value of the securitized assets Past Due Loans
Prior to Maturity
(4)
(5)
Profit/Loss from Securitization Activity
ATMR
Capital Deduction
(6)
(7)
(8)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(in million Rupiah)
December 31, 2014
Value of the securitized assets (3)
Gains (Losses) on Sales (4)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Annual Report 2015
103
Credit Risk Disclosures - Standardized Method
December 31, 2015 No
(1) 1
Bank
Risk Types
Consolidation
Capital Expense
RWA
Capital Expense
RWA
(3)
(4)
(5)
(6)
(2) Interest Rate Risk a. Specific Risk
264,638
3,307,976
1,892
23,653
b. General Risk
22,513
281,411
20,590
257,378
2
Exchange Rate Risk
2,390
29,878
2,390
29,878
3
Equity Risk *)
-
-
-
-
4
Commodity Risk *)
-
-
-
-
5
Option Risk
-
-
-
-
289,541
3,619,265
24,873
310,909
TOTAL *) For the bank which its subsidiaries have the defined risk exposure ATMR Market Risk: Source from KPMM Audited (Individual and Consolidated)
Credit Risk Disclosures - internal model (value at risk)
December 31, 2015 No
Risk Types
(1) 1
(2)
Average
Maximum
Minimum
Last Period
(3)
(4)
(5)
(6)
Interest Rate Risk a. Spesific Risk
-
-
-
-
b. General Risk
-
-
-
-
2
Exchange Rate Risk
-
-
-
-
3
Equity Risk *)
-
-
-
-
4
Commodity Risk *)
-
-
-
-
5
Option Risk
-
-
-
-
TOTAL
-
-
-
-
104
Annual Report 2015
(in million Rupiah)
December 31, 2014 Bank
Consolidation
Capital Expense
RWA
Capital Expense
RWA
(3)
(4)
(5)
(6)
284,696
3,558,703
2,858
35,723
47,002
587,526
38,204
477,549
29,582
369,773
29,582
369,773
361,280
4,516,001
70,644
883,046
(in million Rupiah)
December 31, 2014
Average
Maximum
Minimum
Last Period
(3)
(4)
(5)
(6)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Annual Report 2015
105
Operational Risk Disclosures
December 31, 2015 Used Approach
No
(1) 1
Dated of Report Gross Revenue (Average in Last 3 Years) *)
Capital Expense
RWA
3)
(4)
(5)
(2) Basic Indicators Approach
3,966,393
594,959
7,436,986
TOTAL
3,966,393
594,959
7,436,986
*) For the bank with Basic Indicator Approach in calculating the Operational Risk
106
Annual Report 2015
(in million Rupiah)
December 31, 2014 Dated of Report Gross Revenue (Average in Last 3 Years) *)
Capital Expense
RWA
(6)
(7)
(8)
3,807,360
571,104
7,138,800
3,807,360
571,104
7,138,800
Annual Report 2015
107
Liquidity Risk Disclosures - Maturity Profile (Rupiah Currency)
December 31, 2015 (Bank) Posts
No
(1) I.
(2) Balance Sheet
Balance
1 Month
1-3 Month
3-6 Month
6-12 Month
12 Month
(3)
(4)
(5)
(6)
(7)
(8)
(3)
A. Assets 1. Cash
1,093,626
1,093,626
-
-
-
-
2. Placements with Bank Indonesia
3,511,244
3,511,244
-
-
-
-
3. Placements with others Bank
1,205,466
1,205,466
-
-
-
-
4. Securities
15,043,400
7,277,178
390,231
441,583
287,377
6,647,031
5. Loans
28,267,741
8,529,941
648,644
908,074
3,187,631
14,993,451
6. Other Receivables
239,823
90,766
149,057
-
-
-
7. Others
680,595
680,595
-
-
-
-
50,041,895
22,388,816
1,187,932
1,349,657
3,475,008
21,640,482
39,478,161
28,464,566
8,660,499
1,626,401
551,730
174,965
-
-
-
-
-
-
1,635,490
1,501,607
128,883
-
5,000
-
4. Issued Securities
-
-
-
-
-
-
5. Borrowings
-
-
-
-
-
-
2,553,138
2,404,081
149,057
-
-
-
682,047
682,047
-
-
-
-
44,348,836
33,052,301
8,938,439
1,626,401
556,730
174,965
5,693,059
-10,663,485
-7,750,507
-276,744
2,918,278
21,465,517
1. Commitments
-
-
-
-
-
-
2. Contingencies
-
-
-
-
-
-
-
-
-
-
-
-
1. Commitments
21,245,290
19,208,179
91,360
160,274
713,769
1,071,708
2. Contingencies
422,717
55,166
63,124
23,318
39,400
241,709
21,668,007
19,263,345
154,484
183,592
753,169
1,313,417
Differences of Receivables and Liabilities in Administrative Account
-21,668,007
-19,263,345
-154,484
-183,592
-753,169
-1,313,417
Differences [(IA-IB)+(IIA-IIB)]
-15,974,948
-29,926,830
-7,904,991
-460,336
2,165,109
20,152,100
-
-29,926,830
-37,831,821
-38,292,157
-36,127,048
-15,974,948
Total Assets B. Liabilities 1. Third Party Fund 2. Liabilities to Bank Indonesia 3. Liabilities to other Banks
6. Other Liabilities 7. Others Total Liabilities Differences of Assets with Liabilities in Balance Sheet II.
ADMINISTRATIVE ACCOUNT A. Administrative Account Receivables
Total Administrative Account Receivables B. Administrative Account Liabilities
Total Administrative Account Liabilities
Cumulative Differences In accordance with the prevailing provision
108
Annual Report 2015
(in million Rupiah)
December 31, 2014 (Bank) Balance
1 Month
1-3 Month
3-6 Month
6-12 Month
12 Month
(3)
(4)
(5)
(6)
(7)
(8)
1,011,294
1,011,294
-
-
-
-
5,675,900
5,675,900
-
-
-
-
1,038,163
1,038,163
-
-
-
-
15,770,859
5,072,872
2,467,849
-
320,916
7,909,222
29,719,064
7,589,131
572,391
1,033,521
2,777,236
17,746,785
150,305
8,104
104,766
37,435
-
-
711,346
711,346
-
-
-
-
54,076,931
21,106,810
3,145,006
1,070,956
3,098,152
25,656,007
41,753,687
32,380,650
7,401,285
1,005,715
584,814
381,223
-
-
-
-
-
-
2,572,843
2,477,867
93,376
1,600
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,962,982
3,820,781
104,766
37,435
-
-
733,299
733,299
-
-
-
-
49,022,811
39,412,597
7,599,427
1,044,750
584,814
381,223
5,054,120
-18,305,787
-4,454,421
26,206
2,513,338
25,274,784
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
20,660,676
18,607,261
64,155
147,092
418,848
1,423,320
1,233,192
335,443
125,040
296,154
198,267
278,288
21,893,868
18,942,704
189,195
443,246
617,115
1,701,608
-21,893,868
-18,942,704
-189,195
-443,246
-617,115
-1,701,608
-16,839,748
-37,248,491
-4,643,616
-417,040
1,896,223
23,573,176
-
-37,248,491
-41,892,107
-42,309,147
-40,412,924
-16,839,748
Annual Report 2015
109
Liquidity Risk Disclosures - Maturity Profile (Foreign Currency)
December 31, 2015 (Bank) No
Posts
(1) I.
(2) Balance Sheet
Balance
1 Month
1-3 Month
3-6 Month
6-12 Month
12 Month
(3)
(4)
(5)
(6)
(7)
(8)
(3)
A. Assets 1. Cash
242,466
242,466
-
-
-
-
2. Placements with Bank Indonesia
1,035,840
1,035,840
-
-
-
-
3. Placements with others Bank
1,331,972
1,331,972
-
-
-
-
4. Securities
5,765,479
4,790,102
840
-
-
974,537
5. Loans
4,190,560
63,262
8,813
47,105
1,447,508
2,623,872
293,052
123,005
130,291
38,288
1,468
-
45,464
45,464
-
-
-
-
12,904,833
7,632,111
139,944
85,393
1,448,976
3,598,409
10,323,267
8,902,967
1,318,689
76,780
24,831
-
-
-
-
-
-
-
69,238
69,238
-
-
-
-
-
-
-
-
-
-
1,208,945
944,273
264,672
-
-
-
6. Other Liabilities
293,052
123,005
130,291
38,288
1,468
-
7. Others
164,561
164,561
-
-
-
-
12,059,063
10,204,044
1,713,652
115,068
26,299
-
845,770
-2,571,933
-1,573,708
-29,675
1,422,677
3,598,409
1. Commitments
679,706
679,706
-
-
-
-
2. Contingencies
-
-
-
-
-
-
679,706
679,706
-
-
-
-
1. Commitments
1,860,169
1,654,498
14,897
14,258
176,516
-
2. Contingencies
351,642
69,573
414
21,970
142,278
117,407
6. Other Receivables 7. Others Total Assets B. Liabilities 1. Third Party Fund 2. Liabilities to Bank Indonesia 3. Liabilities to other Banks 4. Issued Securities 5. Borrowings
Total Liabilities Differences of Assets with Liabilities in Balance Sheet II.
ADMINISTRATIVE ACCOUNT A. Administrative Account Receivables
Total Administrative Account Receivables B. Administrative Account Liabilities
Total Administrative Account Liabilities Differences of Receivables and Liabilities in Administrative Account Differences [(IA-IB)+(IIA-IIB)] Cumulative Differences In accordance with prevailing regulations
110
Annual Report 2015
2,211,811
1,724,071
15,311
36,228
318,794
117,407
-1,532,105
-1,044,365
-15,311
-36,228
-318,794
-117,407
-686,335
-3,616,298
-1,589,019
-65,903
1,103,883
3,481,002
-
-3,616,298
-5,205,317
-5,271,220
-4,167,337
-686,335
(in million Rupiah)
December 31, 2014 (Bank) Balance
1 Month
1-3 Month
3-6 Month
6-12 Month
12 Month
(3)
(4)
(5)
(6)
(7)
(8)
263,234
263,234
-
-
-
-
796,108
796,108
-
-
-
-
1,539,320
1,539,320
-
-
-
-
3,594,586
3,248,489
-
-
-
346,097
3,960,726
59,337
-
2,020
2,801,669
1,097,700
412,524
62,319
110,103
240,102
-
-
35,461
35,461
-
-
-
-
10,601,959
6,004,268
110,103
242,122
2,801,669
1,443,797
9,374,750
7,983,320
1,323,600
42,008
25,822
-
-
-
-
-
-
-
217,732
217,732
-
-
-
-
-
-
-
-
-
-
92,888
-
92,888
-
-
-
412,524
62,319
110,103
240,102
-
-
126,673
126,673
-
-
-
-
10,224,567
8,390,044
1,526,591
282,110
25,822
-
377,392
-2,385,776
-1,416,488
-39,988
2,775,847
1,443,797
1,309,492
1,309,492
-
-
-
-
-
-
-
-
-
-
1,309,492
1,309,492
-
-
-
-
2,161,995
1,764,940
51,914
1,862
318,361
24,918
360,702
71,961
7,846
99,495
84,160
97,240
2,522,697
1,836,901
59,760
101,357
402,521
122,158
-1,213,205
-527,409
-59,760
-101,357
-402,521
-122,158
-835,813
-2,913,185
-1,476,248
-141,345
2,373,326
1,321,639
-
-2,913,185
-4,389,433
-4,530,778
-2,157,452
-835,813
Annual Report 2015
111
1. 2015 Assets Exposures on Balance Sheet Except Securitization Exposures (Bank) (in million Rupiah)
Bank Portfolio Category
No.
Ner Receivable (1)
1
Claims on Government
2
Claims on Public Sector Entities
3
Claims on Multilateral Development Banks and International Institutions
4
Claims on Banks
5 6 7
Employees/Pension Loans
8
Rwa before Rmk
RWA after MRK
10,145,620
-
-
3,076,177
1,537,639
425,407
-
-
-
3,042,691
696,913
696,413
Claims Secured by Residential Property
793,957
277,885
277,464
Claims Secured by Commercial Real Estates
211,383
211,382
211,375
84,879
42,440
42,440
Claims on Micro Business, Small Business and Retail Portfolios
18,039,075
13,529,306
13,409,395
11,553,855
11,438,144
11,353,327
587,781
858,266
858,158
7,364,341
-
6,286,653
54,899,759
28,591,975
33,560,632
9
Claims on Corporates
10
Past Due Loans
11
Other Assets TOTAL
1. 2015 Assets Exposures on Balance Sheet Except Securitization Exposures (Consolidated) (in million Rupiah)
Bank Portfolio Category
No.
Ner Receivable (1)
1
Claims on Government
2
Claims on Public Sector Entities
3
Claims on Multilateral Development Banks and International Institutions
4
Claims on Banks
5 6 7
Employees/Pension Loans
8
RWA after MRK
-
-
3,076,177
1,537,639
425,407
-
-
-
9,457,547
1,979,884
1,979,384
Claims Secured by Residential Property
793,957
277,885
277,464
Claims Secured by Commercial Real Estates
211,383
211,382
211,375
84,879
42,440
42,440
Claims on Micro Business, Small Business and Retail Portfolios
18,039,075
13,529,306
13,409,395
11,553,855
11,438,144
11,353,327
587,781
858,266
858,158
7,364,341
-
6,286,653
61,314,615
29,874,946
34,843,603
9
Claims on Corporates
10
Past Due Loans
11
Other Assets TOTAL
112
Rwa before Rmk
10,145,620
Annual Report 2015
1. 2014 Assets Exposures on Balance Sheet Except Securitization Exposures (Bank) (in million Rupiah)
Bank Portfolio Category
No.
Ner Receivable (1)
1 2 3 4 5 6 7 8 9
10 11
Claims on Government Claims on Public Sector Entities
Claims Secured by Residential Property Claims Secured by Commercial Real Estates Employees/Pension Loans Claims on Micro Business, Small Business and Retail Portfolios Claims on Corporates Past Due Loans Other Assets TOTAL
RWA after MRK
13,675,943
-
-
3,898,208
1,948,641
448,341
-
-
-
2,873,488
577,596
577,596
1,100,393
428,686
425,276
261,326
261,326
261,181
130,850
65,425
65,425
19,553,140
14,664,854
14,408,639
11,298,811
10,172,451
9,920,883
459,143
665,734
665,622
3,721,865
-
2,461,072
56,973,167
28,784,712
29,234,033
Claims on Multilateral Development Banks and International Institutions Claims on Banks
Rwa before Rmk
1. 2014 Assets Exposures on Balance Sheet Except Securitization Exposures (Consolidated) (in million Rupiah)
Bank Portfolio Category
No.
Ner Receivable (1)
Rwa before Rmk
RWA after MRK
1
Claims on Government
2
Claims on Public Sector Entities
3
Claims on Multilateral Development Banks and International Institutions
-
-
-
4
Claims on Banks
7,897,283
1,582,355
1,582,355
5
Claims Secured by Residential Property
1,100,393
428,686
425,276
6
Claims Secured by Commercial Real Estates
261,326
261,326
261,181
7
Employees/Pension Loans
130,850
65,425
65,425
8
Claims on Micro Business, Small Business and Retail Portfolios
19,553,140
14,664,854
14,408,639
11,298,811
10,172,451
9,920,883
459,143
665,734
665,622
3,721,865
-
2,461,072
61,996,962
29,789,471
30,238,792
9
Claims on Corporates
10
Past Due Loans
11
Other Assets TOTAL
13,675,943
-
-
3,898,208
1,948,641
448,341
Annual Report 2015
113
2. 2015 Liabilities Commitment/Contingency Exposures on Administrative Account Transaction Except Securitization Exposures (Bank) (in million Rupiah)
Bank Portfolio Category
No.
Ner Receivable (1)
Rwa before Rmk
RWA after MRK
1
Claims on Government
-
-
-
2
Claims on Public Sector Entities
-
-
-
3
Claims on Multilateral Development Banks and International Institutions
-
-
-
4
Claims on Banks
67,216
13,443
13,363
5
Claims Secured by Residential Property
-
-
-
6
Claims Secured by Commercial Real Estates
-
-
-
7
Employees/Pension Loans
-
-
-
8
Claims on Micro Business, Small Business and Retail Portfolios
81,029
60,772
10,285
9
Claims on Corporates
402,311
402,311
318,559
10
Past Due Loans
-
-
-
550,556
476,526
342,207
TOTAL
2. 2015 Liabilities Commitment/Contingency Exposures on Administrative Account Transaction Except Securitization Exposures (Consolidated) (in million Rupiah)
Bank Portfolio Category
No.
Ner Receivable (1)
Rwa before Rmk
RWA after MRK
1
Claims on Government
-
-
-
2
Claims on Public Sector Entities
-
-
-
3
Claims on Multilateral Development Banks and International Institutions
-
-
-
4
Claims on Banks
67,216
13,443
13,363
5
Claims Secured by Residential Property
-
-
-
6
Claims Secured by Commercial Real Estates
-
-
-
7
Employees/Pension Loans
-
-
-
8
Claims on Micro Business, Small Business and Retail Portfolios
81,029
60,772
10,285
9
Claims on Corporates
402,311
402,311
318,559
10
Past Due Loans
-
-
-
550,556
476,526
342,207
TOTAL
114
Annual Report 2015
2. 2014 Liabilities Commitment/Contingency Exposures on Administrative Account Transaction Except Securitization Exposures (Consolidated) (in million Rupiah)
Bank Portfolio Category
No.
Ner Receivable (1)
Rwa before Rmk
RWA after MRK
1
Claims on Government
-
-
-
2
Claims on Public Sector Entities
-
-
-
3
Claims on Multilateral Development Banks and International Institutions
-
-
-
4
Claims on Banks
60,030
12,006
12,006
5
Claims Secured by Residential Property
-
-
-
6
Claims Secured by Commercial Real Estates
-
-
-
7
Employees/Pension Loans
-
-
-
8
Claims on Micro Business, Small Business and Retail Portfolios
375,897
281,923
85,875
9
Claims on Corporates
610,770
608,136
457,754
10
Past Due Loans
-
-
-
1,046,698
902,064
555,635
TOTAL
3. 2015 Exposures that Create Credit Risk Due to Counterparty Credit Risk (Bank) (in million Rupiah)
Bank
Portfolio Category
No.
Ner Receivable (1)
Rwa before Rmk
RWA after MRK
1
Claims on Government
414,638
-
-
2
Claims on Public Sector Entities
-
-
-
3
Claims on Multilateral Development Banks and International Institutions
-
-
-
4
Claims on Banks
40,416
8,083
8,083
5
Claims on Micro Business, Small Business and Retail Portfolios
6
Claims on Corporates TOTAL
-
-
-
3,989
3,989
3,989
459,043
12,072
12,072
Annual Report 2015
115
3. 2015 Exposures that Create Credit Risk Due to Counterparty Credit Risk (Consolidated) (in million Rupiah)
(1)
Bank
Portfolio Category
No.
Ner Receivable
Rwa before Rmk
RWA after MRK
1
Claims on Government
414,638
-
-
2
Claims on Public Sector Entities
-
-
-
3
Claims on Multilateral Development Banks and International Institutions
-
-
-
4
Claims on Banks
40,416
8,083
8,083
5
Claims on Micro Business, Small Business and Retail Portfolios
6
Claims on Corporates TOTAL
-
-
-
3,989
3,989
3,989
459,043
12,072
12,072
3. 2014 Exposures that Create Credit Risk Due to Counterparty Credit Risk (Consolidated) (in million Rupiah)
Bank
Portfolio Category
No.
Ner Receivable (1)
Rwa before Rmk
RWA after MRK
1
Claims on Government
265,006
-
-
2
Claims on Public Sector Entities
-
-
-
3
Claims on Multilateral Development Banks and International Institutions
-
-
-
4
Claims on Banks
25,807
5,161
5,161
5
Claims on Micro Business, Small Business and Retail Portfolios
-
-
-
6
Claims on Corporates
-
-
-
290,813
5,161
5,161
TOTAL
4. 2014-2015 Exposures that Create Credit Risk Due to Settlement Risk Bank did not asses the risk since there is no type of exposure transaction which cause loan credit risk due to settlement risk.
5. 2014-2015 Securitization Exposures Bank did not asses the risk since there is no type of securitization exposures transaction.
116
Annual Report 2015
6. 2014-2015 Exposures on Sharia Business Unit and/or Subsidiary that Conduct Business Activity Bank did not asses the risk since there is no Sharia Business Unit subsidiary that conduct business activity.
7. 2015 Total Credit Risk Measurements (in million Rupiah)
Bank TOTAL CREDIT RISK RWA
(A)
35,197,882
TOTAL CAPITAL DEDUCTION FACTORS
(B)
0
7. 2015 Total Credit Risk Measurements (Consolidated) (in million Rupiah)
Bank TOTAL CREDIT RISK RWA
(A)
35,197,882
TOTAL CAPITAL DEDUCTION FACTORS
(B)
0
7. 2014 Total Credit Risk Measurements (in million Rupiah)
Bank TOTAL CREDIT RISK RWA
(A)
30,799,588
TOTAL CAPITAL DEDUCTION FACTORS
(B)
0
Annual Report 2015
117
Human Capital
To earn talented and capable human resources (HR) in the
EMPLOYEES COMPOSITION
midst of challenging conditions, Bank Mega integrates the human capital management system from planning, sourcing
As of December 31, 2015, Bank Mega has a total of 8,658
for qualified employee to meet the Bank’s requirement as well
employees as follows:
as the developing employee competence through education, development, and training. This whole process are necessary to optimize the system and work processes.
Employees Composition Based on Gender No.
Gender
2015
1
Male
4,578
2
Female
4,080 Total
118
Annual Report 2015
8,658
Employees Composition Based on Age No.
Age
2015
1
20-24 years old
648
2
25-29 years old
2,393
3
30-34 years old
2,593
4
35-39 years old
1,445
5
40-44 years old
849
6
45-49 years old
511
7
50-54 years old
203
8
55-59 years old
13
9
> 60 years old
3 Total
8,658
Employees Composition Based on Educational Level No,
Educational Level
2015
1
Elementary School
0
2
Junior High School
1
3
Senior High School
587
4
Diploma 1-Diploma 2
5
Diploma 3
1,607
66
6
Bachelor Degree
6,203
7
Master Degree
8
Doctoral Degree
193 1 Total
8,658
Employees Composition Based on Grade No,
Grade
2015
1
Administration
3,902
2
Officer
3,554
3
Manager
4
Vice President
977 225 Total
8,658
Annual Report 2015
119
RECRUITMENT To keep in pace with the rapid business growth, the Bank needs
In addition, the Bank also runs direct hiring process through
committed and highly competent HR. Therefore, the Bank
Management Development program that is both generalists
strives to get the best potential for each work unit. The Bank’s
and specialists to occupy certain positions and functions. This
Recruitment process carried out through external and internal
Program is intended for external participant that will soon start
recruitment, particularly to fulfill the business functions at Head,
their careers in the Bank after graduated from the program. The
Regional and Branch Offices. Selection to acquire the best
Bank continues to monitor the process to ensure the programs
potential is the primary element in the recruitment process.
effectiveness.
To earn qualified HR, the Bank continues the selection process consistently through sourcing process from various sources such
In accordance with the needs, the Bank has recruitted 2017
as job fairs in strategic locations, campus hiring in prominent
people throughout 2015. This employee recruitment were
universities, walk in interview, social media, advertising,
conducted in Regional and Branch and reached 60% of total
web-based sourcing and referral such as Employee Referral
recruitment in 2015. This is in line with the dynamic business
Program and Internal Job Posting. The Bank always improves
development across all regions that requires competent HR to
the effectiveness of sourcing referral program and Internal Job
fill the positions especially in the Regional and Branch.
Posting particularly to fulfill the Critical Position.
Recruitment Based on Location
No
Location
1
Head Office
2
Regional & Branch Total
Number of Applicants
Total Application Percentage
806
40%
1,211
60%
2,017
100%
To complement the employee recruitment, the Bank also runs
Manager Development Program (OMDP) and Auditor Training
sourcing to acquire potential candidate especially fresh graduate
Program (ATP) support function, as well as to fulfill Mega
from various prominent university through Development
Management Development Program (MMDP), the special
Program in 2015.
development program runs continuously to generate Leader candidates in all Bank’s functions.
The Development Program is fulfill the position in Retail Funding Officer Academy (RFOA) business function also Operations
120
Annual Report 2015
Total Recruitment for Development Program
Batch
Total Participant
Persentase
1
Mega Management Development Program (MMDP)
1 Batch
22
24,4%
2
Operations Management Development Program (OMDP)
1 Batch
24
26,7%
3
Auditor Training Program (ATP)
1 Batch
23
25,6%
4
Retail Funding Officer Academy (RFOA)
1 Batch
21
23,3%
90
100.0%
No
Program Type
Total
CAREER DEVELOPMENT
EDUCATION, DEVELOPMENT AND TRAINING
The Bank opens a wide opportunity for qualified and hard worker employees to develop their career into a higher position
The Bank realizes the Bank’s operational performance will also
by following structural and functional career path. Promotion
improved along with HR quality enhancement. In doing so, the
process to a higher path is determined by the Bank through
Bank implements various Education, Development and Training
systematic and balanced assessment system.
Programs gradually in accordance with employees’ competence requirement level. Education, Development and Training
In 2015, the Bank has assessed 321 employees to fulfill critical
Program are conducted continuously to generate competent,
position needs in Head Office, Regional and Branch Office. In
qualified and well performed human capital in all business and
addition, the Bank also assessed employees to follow Operations
support function.
Authorizer Development Program (OADP), Operations Control Development Program (OCDP) and Operations Supervisor
The Bank implements Education, Development and Training
Development Program (OSDP) which aims to form potential
Program types such as quality Education, Development and
employees in Operations to be more competent and keen
Training Program as well as Off-House Program in accordance
especially in supervisory capability.
with the Banks’ needs.
Total Program In-House dan Off-House No
Porgram
Percentage
Total Participants
Percentage
1
In-House
Program Type
897
85.1
26,545
98.94%
2
Off-House
157
14.9
285
1.06%
Total
1,054
100.0%
26,830
100.0%
Annual Report 2015
121
Throughout 2015, the Bank conducted 1,054 programs
conducted internally (In-House) by involving internal instructure/
which followed by 26,830 participants. 85.1% of Education,
facilitator, and the rest is 14.9% by involving competent
Development, and Training Program in 2016 are the programs
external consultant and instructure/facilitator.
Total Program and Participant of Education, Development and Training in 2015
Batch
Participant
897
26,545
Reguler Training
254
6,585
Risk Management Certification
54
763
Bancassurance Waperd Certification
4
131
Bussiness Relationship Manager Training Program (BRMTP)
3
95
Auditor Training Program (ATP)
1
23
Operation Authorizer Development Program (OADP)
1
31
Operation Control Development Program (OCDP)
1
30
Operation Supervisor Development Program (OSDP)
1
31
Mega Management Development Program (MMDP)
1
21
Operation Management Development Program (OMDP)
1
24
Retail Funding Officer Academy (RFOA)
1
21
8
35
WORKSHOP
34
1,500
Socialization
186
8,159
CORPORATE OUTBOND (COT)
347
9,096
OFF HOUSE
157
285
1,054
26,830
Type of Programme In House Training
Development
ON THE JOB TRAINING (OJT)
Total
122
Annual Report 2015
Along with the growing business and support needs, as well
HR SYSTEM DEVELOPMENT
as technical and non technical employees’ competence, the Bank conducted new Development and Training in 2015, such
To improve the human resources quality, the Bank continues
as Business Relationship Manager Training Program (BRMTP),
to develop and refine the existing HR programs as well as
Operations Manager Development Program (OMDP) and Retail
the integrated and systematic Human Resource Information
Funding Officer Academy (RFOA).
System (HRIS) that can meet the business needs. Program refinement and HR processes automation are performed on
In addition, the Bank also conducts leadership and coaching
Performance Management, Manpower Planning, Recruitment
programs for each Work Unit Leader. This shows the company's
Tracking System, e-Recruitment System and others. This system
concern toward the leadership quality. Development and
refinement and development will continue to integrate HR
Training Program will also continues, especially the certification,
system with integrated data thus supports all running HR
workshops, On-the-Job Training (OJT) programs and
activities. Improvement and development are also done for
socialization to increase the existing employees’ knowledge,
e-Learning that tailored to suit the Bank’s business and support
skills and attitudes.
needs. In addition, the information and communication media development between Human Capital to Web-based
Along with rapid Information Technology development,
employees have also been developed to provide comprehensive
the Bank uses Virtual Training to develop the employees’
information for all Employees.
competence through e-Learning program. Throughout 2015, there were 5 e-Learning materials with total membership over 36,000 participants and Test Online for various fields attended by more than 14,000 participants. The e-Learning materials including APU PPT, Credit Card, Induction, Grooming & Greetings and Good Corporate Governance. Furthermore, e-Learning material will continue to be developed, in order to cover the required knowledge in implementing a wider banking function.
Annual Report 2015
123
04 MANAGEMENT DISCUSSION AND ANALYSIS
BUSINESS OVERVIEW AND PROSPECTS
Economic and Banking Growth 2015 Year 2015 is a challenging year for the world and Indonesia
The banking system resilience was strong enough due to the
with the economic slowdown that still occurs since 2013.
economic slowdown and global economic developments.
Bank Indonesia Monetary Policy Report in Fourth Quarter 2015
From the intermediation side, loan growth recorded at 10.5%
recorded Indonesia economic growth of 5.04% in the fourth
(yoy), slightly increased from 9.8% (yoy) in the previous
quarter. This figure increased quite high compared to 4.74% in
month. Meanwhile, Third Party Funds (DPK) in December
the third quarter.
2015 was recorded at 7.3% (yoy), or lower than 7.7% (yoy) in the previous month. Bank Indonesia will keep the liquidity
In the banking sector, financial system stability was maintained
conditions to remain sufficient in supporting further loan
due to the quite strong banking system and financial market
disbursement.
performance. In December 2015, the Capital Adequacy Ratio/ CAR was recorded at 21.2%, while the Non-Performing Loans/ NPL ratio was in the range of 2.5% (gross) or 1.2% (net).
126
Annual Report 2015
FINANCIAL PERFORMANCE REVIEW
In the unfavorable economic conditions, Bank Mega (Bank)
Other Operating Income
managed to record good financial performance throughout
Other operating income increased by Rp538.5 billion from
2015. Continuous improvement of human resources,
Rp1,396.4 billion in 2014 to Rp1,934.8 billion in 2015. This
infrastructure, risk management, information and technology
increase was due to the credit card fee based income and the
system as well as good corporate governance are the factors
profit from securities.
that contribute to the Bank’s success in maintaining the business growth consistency in 2015.
Other Operating Expense By the end of 2015, other operating expense was increased
The presentation of Bank Mega financial report for the year
by 16.1% to Rp4,058.8 billion compared to Rp3,496.0 billion
ended December 31, 2015 must be reviewed with audited
in 2014. The increase was primarily due to the devaluation of
financial report including its auditor notes stated in this annual
securities.
report. The following analysis is prepared based on financial report as of December 31, 2015 and
Net Profit
2014, audited by Public Accountant Firm Purwantono,
Until the end period of 2015, Bank Mega net profit increased by
Sungkoro & Surja, with fair opinion and in accordance with the
85.3% from Rp568.1 billion in 2014 to Rp1,052.8 billion.
applicable Indonesia Financial Accounting Standard.
Income Statement
Comprehensive Profit In the same period in 2015, comprehensive profit was also increased by 490.6% compared to 2014 from Rp786.9 billion to
Interest Income
Rp4,647.7 billion.
In 2015, interest income increased by 8.0% to Rp6,458.3 billion compared to Rp5,978.7 billion in 2014. The increase in interest
Balance Sheet
income was mainly due to the Current account in Central Bank and other banks.
Assets On fiscal year ended December 31, 2015 Bank Mega assets
Current account in 2015 consists of Rp5,899.7 billion interest
grew by 2.4% from Rp66,582.5 billion in 2014 to Rp68,225.2
income denominated in Rupiah and Rp558.6 billion foreign
billion. The growth was derived from the increase in fixed asset
exchange converted into Rupiah currency.
because the Bank was revaluated the Land and Buildings asset.
Interest Expense
Liabilities
In 2015, interest expense decreased by 2.4% to Rp3,155.5
At the fiscal year ended December 31, 2015, the Bank’s
billion from Rp3,233.6 billion in 2014. The decrease was due to
liabilities decreased by 4.9% from Rp59,612.9 billion in 2014
saving interest expense.
to Rp56,708.0 billion. This decrease was primarily due to the decrease in deposits on other bank and securities which were
Net Interest Income
sold under repurchased agreements.
As of the year ended December 31, 2015, the Bank’s net interest income was amounted to Rp3,302.8 billion, or
Third Party Fund
increased by 20.3% compared to Rp2,745.0 billion in 2014.
The Bank’s third Party fund decreased by 2.5% from 2014 to Rp49,739.7 billion by the end of 2015. This decrease was dominated by the customer fund in current account and saving.
Annual Report 2015
127
Equity
Cash Flow from (used in) Financing Activities
As of the end of 2015, total equity was increased
By the end of 2015, the Bank earned Rp1,016.1 billion cash
by 65.3% from Rp6,969.5 billion at the end of 2014 to
for financing activities. This amount has increased compared to
Rp11,517.2 billion. The increase was due to the Bank’s Land
Rp28,8 billion cash for financing activities in 2014.
and Buildings asset revaluation. The increase in the cash for financing activities in 2015
Cash Flow
compared to 2014 was due to the account receivable.
At the end of 2015, the Bank’s total cash and cash equivalents
Other Finacial Informations
was amounted to Rp17,791.3 billion. This figure was decreased
During 2015 and 2014, there were no extraordinary financial
compared to Rp18,830.4 billion cash and cash equivalents in
information events.
the end of 2014.
Significant Ties for Capital Investment the Bank’s cash and cash equivalents at the end of 2015
The Bank has no material commitments for capital investments.
consisted of Rp1,093.6 billion cash, Rp4,546.1 billion Current accounts with Bank Indonesia, Rp279.5 billion current accounts
Change in Accounting Policies
with other banks, and Rp8,627.8 billion Placements with Bank
Several accounting standard issued by the Indonesian Financial
Indonesia and other banks mature within 3 months from the
Accounting Standard Board that are considered relevant to the
date of acquisition.
financial reporting of the Bank, but not yet effective for 2014 financial statement, such as:
The decrease in cash and cash equivalents in 2015 was primarily
•
three (3) months from the date of acquisition.
SFAS 1 Amendment: Presentation of Financial Statements on Disclosure Initiatives
due to Bank Indonesia Certificates of Deposit mature within •
SFAS 4 Amendment: Separate Financial Statements regarding Equity Method in Separate Financial Statements
Cash Flows used for Operational Activities
•
In operational activities, throughout 2015, the Bank uses net cash from operational activities amounted to Rp4,802.4 billion.
SFAS 16 Amendment: Fixed Asset regarding Accepted Method Clarification for Depreciation and Amortization
•
This amount was dominated by payment securities under
SFAS 19 Amendment: Intangible Asset regarding Accepted Method Clarification for Depreciation and Amortization
repurchased agreements amounted to Rp3,348.2 billion.
•
In 2014, the Bank used Rp2,343.8 billion cash from operational
The Bank is presently evaluating the effect of these accounting
activities. The use of cash was dominated by credit financing in
standards.
2014.
Cash Flow from Investing Activities In investing activities, throughout 2015 and 2014 the Bank earned Rp542.1 billion and Rp1,333.5 billion of cash. Cash receipts for investing activities throughout 2015 and 2014 were dominated by the proceeds from the sale of securities.
128
Annual Report 2015
Others
Change in Regulations
Important Events After Financial Report Date
There is no material impact on Bank’s financial statement cause
There is no important events after financial report date.
by regulation changes.
Annual Report 2015
129
2016 PROSPECTs
The growth in 2016 is projected to increase continuously in
On the other hand, the banking prospect will improve in line
line with the domestic demand forecast and a better global
with the momentum of Bank Indonesia interest rate declining
economic conditions. The investment will upsurge, particularly
that will reduce loan interest rate and boost loan growth. The
in infrastructure development and increasing income along
decline in loan interest rate is estimated to impact positively on
with controlled inflation that will support the domestic demand
economic sectors, such as the property sector which retained in
which mainly support the domestic growth in 2016-2017.
2015. The property sector encouragement then will become an important indicator for the related economic activities such as
From the business field, manufacturing, transport and
building materials and construction services production.
communications industry sector are projected to grow and remain as economy engine in line with global economic recovery and domestic economy development. In addition, the construction sector will also increase significantly in line with the Government’s infrastructure projects. Meanwhile, inflation in 2016 is expected to remain subdued in the target range due to the controlled expectations, relatively low international commodity prices, and relatively stable exchange rate.
MARKETING ASPECTS
From various opportunities in the upcoming years, Bank Mega
Based on commercial bank data from 2012-2015 August, the
will continue to explore and create prospective market for
Bank’s market share in third party fund and loan to commercial
the Bank’s products in the commercial, corporate until the
banks is quite good and potential. Going forward, the Bank will
wholesale and retail sector. To maximize the vast business
continue to intensify the ATM network and electronic banking
opportunities, the Bank will develop a wide range of innovative
expansion to expand the Bank’s covergae and provide the best
products and present the best services for customers.
banking experience for customers.
Branch network development is one of Bank Mega’s business
As of December 31, 2015, Bank Mega has recorded hundreds
strategy and effort to meet the customers’ needs. Branch
of branch offices in major cities throughout Indonesia, such
network development in addition to the strategic and potential
as Jakarta, Bandung, Semarang, Surabaya, Medan, Makassar,
location will also be developed through synergy with CT Corp
Balikpapan, to Papua. These branch offices have been effectively
companies. This will also increase the Bank’s fee-based income,
supporting the Bank’s marketing and operational aspects in
third-party fund, loan disbursement, as well as the Bank’s brand
fulfilling customers' needs.
image and awareness.
130
Annual Report 2015
The bank plans to increase the branch number continuously to
In implementing each strategy, Bank Mega is committed to
reach all customers optimally. In 2016, the Bank plans to open
always uphold the prudential principle. The Bank will also
25 new offices, relocate 16 offices and change the office status
monitors the economic condition refers to prevailing legislation
in accordance with the Bank's distribution model in 2016.
and policy.
2016 BUSINESS STRATEGY
Towards 2016, considering the prospective economic growth,
From all targets, the Bank will always maintain healthy asset
business infrastructure readiness and banking industry
quality. Therefore, the Bank will continue to conduct prudent
competition, the Bank’s growth strategy will be focused on
loan disbursement and perform consistent account monitoring
improving the growth of loans, deposits, healthy asset quality
thus non-performing loan can be settled as soon as possible.
and office network expansion. To fulfill these targets, Bank Mega will optimize each process Bank Mega loan growth in 2016 will be focused on loan
and opportunity as well as continue to improve every
settlement right on schedule and the settlement of existing
aspect both internally and externally. Moreover, the growth
loan. For third-party fund, the growth will be aligned with loan
acceleration, commitment and hard work to achieve success
growth while also maintaining the Bank’s liquidity and total
and disciplined target execution are the factors that should be
assets target.
actualized.
Overall, by the end of 2016, Bank Mega has set targets as
Looking forward, Bank Mega will continue to enhance the
follows:
integrated solutions provision in order to grow significantly with
•
Total assets to Rp74.9 trillion
added value for all stakeholders.
•
Loan disbursement to Rp35.9 trillion
•
Third Party Fund to Rp54.5 trillion
•
Profit after tax to Rp1.1 trillion
Annual Report 2015
131
132
Annual Report 2015
05 GOOD CORPORATE GOVERNANCE
Annual Report 2015
133
Bank Mega maintains all aspects of Good Corporate
In its implementation, the Bank has consistently enhance GCG
Governance (GCG) to be optimally implemented. This
system based on the Annual Business Plan, the Company’s
determination reflects the Bank's commitment to provide
principles as well as the implementation of 5 (five) aspects of
value added and protects the rights of stakeholders. Bank
Good Corporate Governance (GCG), namely: transparency,
Mega believes that by positioning GCG implementation as a
accountability, responsibility, independency and fairness. All
foundation in performing the entire operational activities, the
components of the Bank actively ensure the implementation of
Bank will manage to strengthen its position as a reliable partner.
GCG best practices by assessing and enhancing the governance structure, governance process and governance outcomes, primarily related to governance’s commitments and structure.
134
Annual Report 2015
GOVERNANCE COMMITMENT
The Bank is committed to be a banking service provider that
legislation. Bank Mega upholds the values of entrepreneurship,
is pursuant to transparency and prudence principles realized
ethics, teamwork, dynamic and commitment. All the policies
through the consistency in adjusting the Bank's internal policies
and values that have been declared are absolutely applied to all
based on regulations, guidelines and legislation. To ensure its
Bank’s Management with a high awareness.
effectiveness, the Bank intensifies good management upon the system and work activities procedures, human resources quality and compliance with regulations, guidelines and prevailing
GOVERNANCE INFRASTRUCTURE
Bank Mega believes that GCG implementation in all aspects
media that can be accessed by all employees. Bank Mega has
could prevent missappropriation or various deviations from
implemented a Standard Operating Procedure that adheres to
different actions that can adversely affect all stakeholders.
the regulations and legislation to ensure that the entire work
Therefore, the Bank established a solid infrastructure in order
unit carries out their responsibilities based on each work unit
to ensure effective compliance function implementation, ideal
guidelines and function.
internal control and optimum risk management. All policies and regulations are disclosed directly through the internalization process both direct and indirect as well as through socialization
Annual Report 2015
135
GOVERNANCE STRUCTURE
Bank Mega has carried out GCG steps that accommodate all
1.
prevailing regulations. Amount, composition and competence
Committees under the Board of Commissioners, namely the Audit Committee, Risk Monitoring Committee,
of the Board of Commissioners and Directors is highly adequate
Remuneration and Nomination Committee
in accordance with highly regulated banking business climate.
2.
Internal Audit Unit
The composition is in accordance to regulation and based on
3.
Compliance Unit
the recommendation of the Remuneration and Nomination
4.
Risk Management Unit
Committee. In addition, to ensure the principles continuity
5.
Know Your Customers Unit
and strict liability, the Bank’s organs which related to GCG
6.
Implementation Strategy Unit Anti Fraud
implementation equipped with practice, socialization, evaluation and monitoring which were implemented and continuously
Those work units execute their duties independently with a
improved. Thus, the Bank strengthens good governance
clear-cut functional distinction. They perform synergically with
structure through supporting committees, namely:
operational units and business unit as the foundation that sustains the Bank steps in creating a sustainable business.
GENERAL MEETING OF SHAREHOLDERS
In Bank Mega, GMS holds the supreme power within the
In corporate governance structure, GMS has the authority to:
Company and possesses all authorities which cannot be
a.
Approve the Annual Report
delegated to the Board of Commissioners and Directors
b.
Approve the change in the company's articles of
with the limits set out in the Articles of Association. GMS
association
facilitates shareholders to make important decisions fairly and
c.
Setting a reduction of issued and paid-up capital
transparently. GMS does not intervenes the function, duties and
d.
Specifies the use of the company's profit in the current
the authorities of other Company’s organ which are Board of Commissioners and the Directors. Nevertheless, it doesn’t limit
financial year e.
the GMS authority to uphold its right in accordance with the Bank’s Articles of Association and prevailing regulation.
Appoint and dismiss the Board of Commissioners and Directors
f.
Establish the remuneration of the Board of Commissioners and Directors
g.
Evaluate the performance of the Board of Commissioners and Directors
136
Annual Report 2015
In 2015, Bank Mega held Annual GMS (AGMS) and
Resolution
Extraordinary GMS (EGMS) on May 7, 2015 in Bank Mega
1.
Determined the use of the Company’s net Profit for fiscal
Tower Auditorium, Jakarta. The Company’s shareholders
year 2014 which amounted to Rp599,238,390,217 (Five
in AGMS represent 5,915,577,768 shares or amounted to
Hundred Ninety Nine Billion Two Hundred Thirty Eight
84.9478564% while in EGMS represent 6,044,259,684 shares
Million Three Hundred Ninety Thousand Two Hundred
or amounted to 86.7957323% of all issued and fully paid-up
Seventeen Rupiah) as follows:
shares in the Company.
a)
A total of Rp238,390,217 (Two Hundred Thirty Eight Million Three Hundred Ninety Thousand Two Hundred
Agenda and Resolution of Bank Mega’s 2015 AGMS
Seventeen Rupiah) is allocated for reserve fund to comply with Article 70 of Limited Liability Company
First Agenda:
Laws;
Approval and Acceptance of the Company’s Annual Report
b)
A total of Rp100,000,000,000 (One Hundred Billion
which ended on December 31, 2014, consisting:
Rupiah) will be distributed to shareholders as cash
a.
The Company’s Management Report
dividend
b.
The Company’s Financial Report
c.
The Board of Commissioners Supervisory Report
c)
Nine Billion Rupiah) recorded as retained earnings 2.
Resolution 1.
a)
Cash Dividend distribution method and schedule will be determined later.
the of the situation and the progression of the Company
b)
during the fiscal year 2014 as well as Report of the Board
2.
Approved cash dividend distribution under the condition:
To accept and approve the Directors Annual Report about
of Commissioners Supervisory for the fiscal year ended
The rest of Rp499,000,000,000 (Four Hundred Ninety
Cash dividend payment will be taxed in accordance with prevailing tax regulation.
3.
Approved the provision of authority to the Directors
December 31, 2014;
to regulate cash dividend method and schedule, and
To receive and legitimate the Financial Statements for Fiscal
announce it in accordance with prevailing regulation and
Year 2014 including the Balance Sheet and Profit and Loss
legislation.
calculation audited by Purwantono, Suherman & Surja as 3.
in Report RPC-7068/PSS/2015 dated March 12, 2015; and
Third Agenda
To provide the responsibility release and discharge
1.
The Directors report the Company’s 2015 Business Plan
entirely to the members of the Directors and the Board of Commissioners for the management and supervision
Fourth Agenda
that have been implemented during the fiscal year of
The appointment of Public Accountant to audit the Company’s
2014 along these actions are reflected in the Financial
2015 financial statement.
Statements. Resolution Second Agenda 1.
1.
Authorized the Board of Commisioners to appoint the
Determination of the Company’s Net Profit Usage for Fiscal
Public Accountant to audit the Company’s 2015 financial
Year Ended on December 31, 2014.
statement.
Annual Report 2015
137
Fifth Agenda
2.
Directors Honorarium and Other Allowances in 2015, as well as
Approved to rearrange all articles of association regulation in one notarial deed;
The establishment of the Board of Commissioners and the 3.
Authorized the Company’s Directors with substitutional rights to declare each resolution of this Meeting Agenda
the Directors Duties and Authority Work Division.
in independent notarial deed and execute any necessary Resolution
act related to this agenda resolution in accordance with
1.
Established honorarium budget for the Board of
the prevailing regulation, including making adjustment and
Commissioners of Rp725,000,000 (seven hundred
changing the sentence in accordance with the prevailing
twenty five million Rupiah) per month, tax borne by the
regulation.
Company, and provide the power and authority to the Board of Commissioners to determine the distribution
Second Agenda
and allowances for each member of the Board of
The Reformation of Management Structure
Commissioners, which is valid until decided in next General 2.
3.
Meeting of Shareholders;
Resolution
Gave the authority and power to the Board of
1.
Respectably dismissed Rachmat Maulana and Johanes
Commissioners for and on behalf of the Meeting to
Bambang Kendarto and appointed Yungky Setiawan as the
determine the salary and other benefits for each member
Company’s President Commissioner, appointed Darmadi
of the Directors until otherwise decided by the next
Sutanto as Commissioner and Lambock V. Nahattands
General Meeting of Shareholders;
as Commissioner (Independent) thus the Board of
Provided power and authority to the Board of
Commissioners composition is as follows:
Commissioners, to assign tasks and responsibilities for
-
President Commissioner: Yungky Setiawan
each member of the Directors
-
Commisioner (Independent): Achjadi Ranuwisastra
-
Commissioner: Darmadi Sutanto
-
Commissioner (Independent): Lambock V. Nahattands
Agenda and Resolution of Bank Mega’s 2015 EGMS
First Agenda
The appointment of Yungky Setiawan as President
The Company’s Articles of Association Amendment regarding to
Commissioner and Darmadi Sutanto as Commissioner and
the adjustment with Financial Services Authority Regulation
Lambock V. Nahattands as Commissioner (Independent) applied since they have passed the Fit and Proper Test from
Resolution
Financial Services Authority as President Commissioner,
1.
Approved the Company’s articles of association
Commissioner and Independent Commissioner, and their
amendment regarding to adjust the Financial Services
tenure for the previous Board of Commissioners which is
Authority Regulation No.32/POJK.04/2014 on Planning
until the Annual GMS 2015 is closed without prejudice
and Conducting of General Meeting of Shareholders for
to the rights of the General Meeting of Shareholders to
Public Company and FSA Regulation No.33/POJK.04/2014
dismiss members of the Board of Commissioners at any
on the Public Company’s Directors and the Board of
time.
Commissioners, with each amendment as shown at the time of this Meeting;
2.
Respectably dismissed Suparman Kusuma and appointed Wiweko Probojakti and Lay Diza Larentie as Director thus the Board of Directors members composition is as follows:
138
Annual Report 2015
-
President Director: Kostaman Thayib
-
Director: Max Kembuan
The appointment of Wiweko Probojakti and Lay Diza Larentie as a Director is applied since she has passed the
-
Director: Madi Darmadi Lazuardi
Fit and Proper Test from Financial Services Authority. The
-
Director: Tati Hartawan
tenure of the Company’s Directors members which are
-
Director: Indivara Erni
appointed based on today’s Meeting will be ended until
-
Director: Y.B. Hariantono
the Annual GMS 2019, without prejudice to the rights of
-
Director: Martin Mulwanto
the General Meeting of Shareholders to dismiss members
-
Director: Wiweko Probojakti
of the Directors at any time.
-
Director: Lay Diza Larentie
-
Independent Director: Yuni Lastianto
BOARD OF COMMISSIONERS
The Board of Commissioners number, composition, integrity,
Authority regulation. Based on PT Bank Mega Tbk Extraordinary
and competence of members has been adapted the Bank’s
General Meeting of Shareholders, on May 7, 2015, Bank Mega’s
business activities and comply with the Financial Services
Board of Commissioners composition is as follows:
Name
Effective Appointment
Position
Yungky Setiawan
President Commissioner
Achjadi Ranuwisastra
Independent Commissioner
Darmadi Sutanto
Commissioner
Lambock. V Nahattands
Independent Commissioner
End of Term
BI Approval
GMS
October 22, 2015
May 7, 2015
2017
May 18, 2004
May 7, 2015
2017
October 9, 2015
May 7, 2015
2017
November 27, 2015
May 7, 2015
2017
With this composition, 50% (fifty percent) of member of the
Members of the Board of Commissioners and Directors, are not
Board of Commissioners are Independent Commissioners.
affiliated in terms of ownership, management, financial, and family relationship with the Controlling Shareholders.
All Commissioners have passed the Fit and Proper Test in accordance with the Financial Services Authority regulation. The
Yungky Setiawan as President Commissioner has concurrent
Board of Commissioners composition has been recorded in the
position as President Commissioner in PT Trans Retail Indonesia,
Financial Services Authority.
PT Metropolitan Retailmart and PT Trans Fashion Indonesia.
Annual Report 2015
139
This concurrent position related to supervisory function in the
6.
Ensured that the Directors have followed up the audit
business group as stated in the circular letter from ultimate
findings and recommendation from internal audit, external
shareholders.
audit, Bank Indonesia supervisory result and/or other authority supervisory results.
Darmadi Sutanto (Commissioner) has a dual position in 1 (one)
7.
Evaluated the Bank’s Compliance Function at least 2
non-financial institution Company in CT Corp business group
(twice) a year by giving recommendations to President
and Lambock V Nahattands (Independent Commissioner) has a
Director and the Diretor in Charge of Compliance Function
dual position in 1 (one) Non-Financial Institution Company of CT
in order to improve the implementation of Compliance Function.
Corp business group. 8.
DUTIES AND RESPONSIBILITIES OF THE BOARD OF COMMISSIONERS
Preserved compliance function and anti-fraud culture in all organization level
9.
Supervised the Directors duties and responsibilities in implementing Integrated Governance in Mega Corp
Throughout 2015, the Board of Commissioners have carried out
Financial Conglomerated. In addition, one of Independent
their duties and responsibilities well, namely:
Commissioner, Achjadi Ranuwisastra also served as head
1.
of Integrated Governance Committee.
Supervised the Directors policy in running the Bank’s business, evaluated and approved the business plan and annual budget.
2.
Ensured the Risk Management implementation is
BOARD OF COMMISSIONERS SHARES OWNERSHIP
adequate in accordance with Risk Management policy
3.
and Risk Management Strategy as well as approved Risk
The Board of Commissioners members do not own shares in
Management Policy.
the bank or other company as stated in the statement of shares
Decided the Directors proposal request related to the
ownership signed by each Commissioner.
transaction or business activity that exceed the Directors authority. 4.
management and development efforts thus the Bank’s
Throughout 2015, The Board of Commisioners has held 4 (four)
business plan can run with prudential principles and good
meetings with details as below:
corporate governance. 5.
Ensured that the Directors has implemented prudential principles in the Bank’s business and ensured the implementation of GCG principles in the Bank’s activities for all organization levels.
140
BOARD OF COMMISSIONERS’ MEETINGS
The Board of Commissioners also carried out the
Annual Report 2015
Attendance of BOC’s Meeting
Name
Attendance of BOC and BOD Meeting
Frequency
%
Frequency
%
Achjadi Ranuwisastra
4
100 %
14
100 %
Yungky Setiawan 1)
2
50 %
8
57 %
Darmadi Sutanto 2)
2
50 %
10
71 %
Lambock V Nahattands 3)
2
50 %
0
0%
Rachmat Maulana 4)
2
50 %
4
29 %
J.B.Kendarto 4)
2
50 %
4
Total Meeting in One Year
4
29 % 14
Description: 1) Served as President Commissioner since October 22, 2015 2) Served as Commissioner since October 9, 2015 3) Served as Commissioner since December 22, 2015 4) Served as Commissioner since May 7, 2015
THE BOARD OF COMMISSIONERS COMPETENCY DEVELOPMENT PROGRAMS Commissioner
Position
Training/Seminar/Workshop
Date
Achjadi Ranuwisastra
Independent Commissioner
SMR Refreshment “Branchless Banking as Prouct & E-Channel Service Development Facility on Improvement of Financial Service Authority’s Profit Seminar”
March 30, 2015
Yungky Setiawan
President Commissioner
SMR Refreshment: Resilience Risk 2015 Seminar
May 19, 2015
Darmadi Sutanto
Commissioner
SMR Refreshment “Branchless Banking as Prouct & E-Channel Service Development Facility on Improvement of Financial Service Authority’s Profit Seminar”
May 19, 2015
Yungky Setiawan
President Commissioner
Indonesia Financial & Economic Conference on Currency Wars : A New Monetary (Dis)order for The XXI Century
May 28, 2015
Yungky Setiawan Darmadi Sutanto
President Commissioner Commissioner
Work Plan Socialization and Bank Mega Comissioners’ Work Visit in Surabaya
July 2015
Yungky Setiawan Achjadi Ranuwisastra Darmadi Sutanto
President Commissioner Independent Commissioner Commissioner
Workshop Pra Raker Direktorat Wholesale & Retail Banking, Treasury & Int’l Banking dan Supporting
Desember 2015
Yungky Setiawan Achjadi Ranuwisastra Darmadi Sutanto
President Commissioner Independent Commissioner Commissioner
Credit Card Directorate Pre-Work Meeting Workshop
November 2015
Yungky Setiawan Achjadi Ranuwisastra Darmadi Sutanto
President Commissioner Independent Commissioner Commissioner
Funding Directorate Pre-Work Meeting Workshop
November 2015
Annual Report 2015
141
SUPPORTING COMMITTEES OF BOARD OF COMMISSIONERS
In running its function and responsibilities, the Board of
All members of the Committee from independent parties
Commissioners is assisted by several supporting committees
have met the independence criteria, which do not have the
who meet the criteria of integrity, competence, character,
financial, management, ownership, and/or family relationship
morals and prevailing regulations namely Audit Committee,
with the Board of Commissioners, Directors, and/or controlling
Risk Monitoring Committee and Remuneration & Nomination
shareholders or the relationship with the Bank, to ensure the
Committee. Committee members are independent
absence of potential conflict of interest.
commissioners and independent parties.
142
Annual Report 2015
AUDIT COMMITTEE
All members of the Audit Committee from independent party
•
Directors Decree Decree number 222 / DIRBM / 13 dated
do not have the financial, management, ownership, and/or
May 15, 2013 on the Audit Committee of PT Bank Mega
family relationship with the Board of Commissioners. Directors,
Tbk.
and/or controlling shareholders or the relationship with the Bank, which may affect the ability to act independently.
The Common Criteria to be appointed as the Audit Committee
Committee members from independent parties do not derive
is to have integrity, character, and good morals. All members of
from a former member of the Directors or Executive Officer
the Audit Committee are independent, both the Directors, the
from the same bank.
external auditors, and internal auditors (IADT).
The legal basis for the appointment of the Audit Committee of
TOTAL AND COMPOSITION OF THE AUDIT COMMITTE
PT Bank Mega Tbk is as follows: •
Regulation of the Stock Exchange No. Kep-305/BEJ/072004 dated July 19, 2004 of Regulation No. I-A on the
The Audit Committee was formed in compliance with Bank
Registration of Shares and Equity In addition Shares Issued
Indonesia and Bapepam-LK regulation, with the aim to assist/
by Listed Companies.
support the the Board of Commissioners in conducting
Bapepam Regulation No. IX.I.5 Dated September 24, 2004
supervisory of the company’s management by the Directors,
on the Establishment and Guidelines of Audit Committee
monitoring and evaluating the implementation of internal
Bank Indonesia Regulation No. PBI 8/4/PBI/ 2006 dated
and external audit functions, the adequacy of internal control
January 30, 2006 as amended by Regulation No. 8/14/
in financial reporting process and provide recommendation
PBI/2006 on Good Corporate Governance
for the appointment of Public Accountant to the Board of
•
Articles of Association of PT Bank Mega Tbk
Commissioners to be submitted in the GMS.
•
Memorandum of BOC No.MD.004/ COMMISSIONER/2013
• •
dated May 13, 2013 concerning the replacement of the
The Audit Committee is consisted of 3 (three) members, with
Audit Committee Member
membership structure at the end of 2014 comprising of 1 (one) Independent Commissioner as Chairman and member, and 2 (two) members from independent party, as illustrated below:
Name
Position
Director Appointment
Field of Expertise
Dual Position
Achjadi Ranuwisastra
Chief
May 14, 2015
Banking
Head of Risk Oversight Committee
Iramady Irdja
Member
October 1, 2015
Financial & Accounting
-
Adrial Salam
Member
October 1, 2015
Financial & Accounting
-
Committee members who are independent parties do not derive from a former member of the Directors or Executive Officer of the same bank.
Annual Report 2015
143
DUTIES AND RESPONSIBILITIES OF THE AUDIT COMMITTEE
The Audit Committee also gave recommendation on the appointment of Public Accountant and Public Accountant Firm to the Board of Commissioners to be forwarded to the General
Audit Committe has perfomed its duties and responsibilities
Meeting of Shareholders. Inputs on the Public Accountant and
by providing professional and independent opinions regarding
Public Accountant Firm performance was also provided to the
reports as well as other informations presented to the Directors
Board of Commissioners based on the analysis of independency
and identified matters that required the Board of Commissioners
and objectivity of the Public Accountant and Internal Audit as
attention.
well as adequacy of audit conducted by the Public Accountant to ensure all risks are fairly considered.
To provide inputs for the Board of Commissioners, the Audit Committee has reviewed the published financial report of the
Furthermore, Audit Committee also identified other matters that
Bank to ensure its compliance toward prevailing accounting
required the attention of the Board of Commissioners.
standard, business activity conducted by adhering to applicable regulations, internal control effectiveness and the Bank compliance level on banking and capital market regulations
AUDIT COMMITEE WORK PROGRAMS AND REALIZATION
as well as other regulations that related to the Bank business In 2015, the Audit Committee has discussed and provided
activity.
inputs which encompassed various important activities of the Bank as follow:
No
144
Work Program
Realization
1.
Evaluate RKAT SKAI Year 2015
The evaluation of RKAT SKAI Year 2015 has been conducted.
2.
Evaluate analysis of SKAI on monthly basis
The evaluation of analysis of SKAI on monthly basis has been conducted.
3.
Evaluate the concurrence of PT Bank Mega financial report to the accounting standard
The evaluation of the concurrence of PT Bank Mega financial report to the accounting standard has been conducted.
4.
Evaluate the audit implementation by the Public Accountant Firm
The evaluation of the audit implementation by the Public Accountant Firm has been conducted.
5.
Evaluate the audit results on internal control and adequacy of the Bank financial reporting process
The evaluation of the audit results on internal control and adequacy of the Bank financial reporting process has been conducted.
6.
Evaluate the Directors’ follow-up on internal and external audit findings
The evaluation of the Directors’ follow-up on internal and external audit findings has been conducted.
7.
Give recommendation on the appointment of Public Accountant Firm fiscal year 2015
The recommendation on the appointment of Public Accountant Firm fiscal year 2015 has been given.
Annual Report 2015
AUDIT COMMITTEE MEETINGS All results of the Audit Committee meeting are stated and well
Audit Committee has conducted 31 (thirty-one) meetings with
documented in the minutes of meetings. Throughout 2015, the
the attendance details as follows:
No
Attendance
Attendance Percentage
1.
Achjadi Ranuwisastra 1)
Name
4 kali
13 %
2.
Iramady Irdja
28 kali
90 %
3.
Rachmat Maulana 2)
9 kali
29 %
4.
Rifian Said 3)
24 kali
77 %
5.
Adrial Salam 4)
4 kali
13 %
Total Meeting in 2015
31 kali
Description: 1. Serves as Head of Audit Committee since May 14, 2015 2. Serves as Member of Audit Committee until May 13, 2015 3. Serves as Head of Audit Committee until September 30, 2015 4. Serves as Head of Audit Committee since September 21, 2015
REMUNERATION AND NOMINATION COMMITTEE
The Independence and Legal Basis of the Appointment
The legal basis for the appointment of the Remuneration and Nomination Committee of Bank Mega is as follows: •
Bank Indonesia Regulation No. 8/4/PBI/2006 on the
The Remuneration and Nomination Committee are appointed
Implementation of Good Corporate Governance for
by the Directors based on the decision of the Board of
Commercial Banks, as amended by Bank Indonesia Regulation No. 8/14/PBI/2006.
Commissioners meeting. The general criteria to be appointed as the Remuneration and Nomination Committee is to have
•
Articles of Association of PT Bank Mega Tbk
integrity, independence, competence, character, and good
•
Memorandum of the Board of Commissioners No.MD.
morals. The Remuneration and Nomination Committee
008/COMMISSIONER/2013 dated August 1, 2013
members are derived from independent parties do not derive
regarding the Change of Members of the Remuneration and Nomination Committee of PT Bank Mega Tbk
from a former member of the Directors or Executive Officers from the same bank.
•
Decree of the Board No.SK.323a/DIRBM/13 dated August 1, 2013 on the Remuneration and Nomination Committee of PT Bank Mega Tbk
Annual Report 2015
145
TOTAL AND COMPOSITION OF REMUNERATION AND NOMINATION COMMITTEE The Remuneration and Nomination Committee consists of 3
Chairman and member, 1 (one) Independent Commissioner as
(three) members, with the membership structure at the end
member, and 1 (one) HR Executive Officer, with the following
year 2014 comprising of 1 (one) Independent Commissioner as
structure:
Name
Position
Directors Appointment
Expertise
Dual Positions
Head
May 14, 2015
Law
Independent Commissioner
Yungky Setiawan
Member
May 14, 2015
Banking
President Commissioner
Anwar V. Purba
Member
May 14, 2015
Human Resources
-
Lambock V. Nahattands
DUTIES AND RESPONSIBILITIES OF THE REMUNERATION AND NOMINATION COMMITTEE The Remuneration and Nomination Committee has performed
•
Candidates of member of the Board of Commissioners
its duties and responsibilities by evaluating the remuneration
and/or Directors/Independent Party to the Board of
policies for the Board of Commissioners, Directors, and
Commissioners to be submitted to the General Meeting of
Executive Officers while also providing recommendation to the
Shareholders
Board of Commissioners regarding: •
Remuneration policies for the Board of Commissioners and Directors to be submitted to the General Meeting of Shareholders
• •
Remuneration policies for the Executive Management and all employees to be submitted to the Directors
Throughout 2015, the Remuneration and Nomination
Appointment and/or replacement system and procedure of
Committee has discussed and provided recommendations on
member of the Board of Commissioners and Directors to
various important activities as follow:
be submitted to the General Meeting of Shareholders
146
WORK PLAN AND REALIZATION OF THE REMUNERATION AND NOMINATION COMMITTEE
Annual Report 2015
No
Work Program
Realization
Description
1
Recommend Board of Commissioners’ members that will be appointed in Bank’s EGMS in accordance with the decisions of stakeholders
Appointment of the Board of Commissioners in Bank’s Extraordinary General Meeting of Shareholders in 2015
Determined in Bank’s EGMS dated May 7, 2015
2
Recommend Directors’ members that will be appointed in Bank’s EGMS
Appointment of new Directors to subtitute the former Directors that serves in Bank’s Extraordinary General Meeting of Shareholders in 2015
Determined in Bank’s EGMS dated May 7, 2015
3
Recommend the Board of Commissioner’s remuneration for 2015
Recommended to the Board of Commissioners
immediately by the Board of Commissioners after Bank’s RUPS 2015
4
Recommend the Board of Director’s remuneration for 2015
Recommended to the Board of Commissioners
Determined immediately by the Board of Commissioners after Bank’s RUPS 2015
5
Recommend the job descriptions of Bank Mega Directors
Along with the Board of Commissioners’ direction, thus the Directors’ job descriptions would be changed by establishing two field namely Funding and Credit Card that subtitute a former field namely Consumer Banking
The total numbers of Directorate (including the Main Directorate) increased from 9 Directorate to become 10 Directorate
6
Work Guideline Evaluation and Code of Ethics of Remuneration and Nomination Committee
Review the work guidelines and Code of Ethics of Remuneration and Nomination Committee to be completed and in accordance with the policies related to remuneration and nomination, and based on business activity development, organization, and Bank business activity risk level that may be arisen.
Submitted to the Board of Commissioners to follow up the finalisation in the former year.
THE REMUNERATION AND NOMINATION COMMITTEE MEETINGS The Remuneration and Nomination Committee has conducted 4
Committee Meeting results are stated and well documented in
(four) meetings during 2015. The Remuneration and Nomination
the minutes of meetings.
No
Name
Attendance
Attendance Percentage
1
Lambock V. Nahattands
1
25%
2
Yungky Setiawan 2)
1
25%
3
Achjadi Ranuwisastra 3)
3
75%
4
Johanes Bambang Kendarto 4)
3
75%
5
Anwar V. Purba
4
100%
1)
Description: 1. Lambock V. Nahattands effectively serves as a Chairman of Remuneration and Nomination Committee as 14 May, 2015 2. Yungky Setiawan effectively serves as members of Remuneration and Nomination Committee as 14 May, 2015 3. Achjadi Ranuwisastra served a Chairman of Remuneration and Nomination Committee until May 13, 2015 4. Johanes Bambang Kendarto served as members of Remuneration and Nomination Committee until May 7, 2015
Annual Report 2015
147
RISK MONITORING COMMITTEE
The Independence and Legal Basis of the Appointment Risk Monitoring Committee was appointed by the Directors
•
Articles of Association of PT Bank Mega Tbk.
based on the decision of the Board of Commissioners meeting.
•
Memorandum of BOC No.MD.002/COMMISSIONER/2013
The general criteria to be appointed as the Risk Monitoring
dated April 19, 2013 concerning the Establishment of
Committee is to have integrity, independence, competence,
Committees to Support Implementation of Duties and Responsibilities of the Board of Commissioners.
character, and good morals. Risk Monitoring Committee from independent parties do not derive from a former member of the
•
Directors Decree No. 170/DIRBM-HRAD/13 dated April 10, 2010 on Risk Monitoring Committee of PT Bank Mega
Directors or Executive Officers from the same bank.
Tbk. The legal basis for the appointment of the Risk Monitoring
NUMBERS AND AMOUNT OF RISK MANAGEMENT COMMITTEE
Committee of PT Bank Mega Tbk is as follows: •
Bank Indonesia Regulation No. 8/4/PBI/2006 on the Implementation of Good Corporate Governance for Commercial Banks, as amended by Bank Indonesia
The Risk Monitoring Committee membership at the end
Regulation No. 8/14/PBI/2006.
of 2015 consists of 1 (one) Independent Commissioner as Chairman and member and two (2) members of the Risk Monitoring Committee of independent parties, with the following composition:
Nama
Jabatan
Pengangkatan Direksi
Bidang Keahlian
Rangkap Jabatan
Chief
May 14, 2015
Banking
Chief of Audit Committee
Purwo Junianto
Member
October 1, 2015
Financial Risk Management
-
Trie Goenadi Widodo
Member
October 1, 2015
Banking
-
Achjadi Ranuwisastra
DUTIES AND RESPONSIBILITIES OF RISK MONITORING COMMITTEE Risk Monitoring Committee was formed to comply with Bank
report that has been submitted to Bank Indonesia while also
Indonesia regulation to support the Board of Commissioners
identifying other matters that require the attention of the Board
in monitoring the Directors risk management policies. In 2015,
of Commissioners regarding risk management implementation.
Risk Monitoring Committee has supported the monitoring and advisory functions by the Board of Commissioners on the Directors and the entire management by providing opinions and
WORK PLAN AND REALIZATION OF RISK MONITORING COMMITTEE
recommendations to the Board of Commissioners regarding Risk Management Policy and its implementation.
In 2015, the Risk Monitoring Committee has discussed and provided recommendations on various important activities as
Risk Monitoring Committee has reviewed adequacy of risk management policies, risk management function implementation, and information quality of Risk Profile
148
Annual Report 2015
follow:
No 1
Work Plan
Realization
Evaluate Risk Profile
Remarks
The evaluation has been conducted on: • Risk Profile Quarter IV Year 2014 • Risk Profile Quarter I Year 2015 • Risk Profile Quarter II Year 2015 • Risk Profile Quarter III Year 2015
• • •
Risk Profile is designed with reference to regulations Risk profile of the Bank is relatively stable on 2015, in Low to Moderate stage On the fourth quarter, parameter amendment was conducted for all risks
2
Evaluate Risk Management Committee and Risk Management Unit
Actively aprticipated in KMR meeting meeting and the evaluation has been conducted, the effectiveness of KMR and RIMG for 2015
KMR and RIMG have done their functions well and implemented Bank risk management in compliance with the regulations. However, improvements are still needed, particularly credit risk is still at moderate level.
3
Evaluate Risk Policies
The evaluation has been conducted on Credit Risk Policy
In 2015, risk policy has reviewed and prepared adjustment to liquidity policy in accordance with new regulation from FSA namely LCR regulation.
4
Evaluate SKAI review result
Have been reviewed; SKAI report in the field of: a) Funding 110 KC/KCP b) Operational 60 KC/KCP c) Credit 100 KC/KCP
Evaluation results indicate the level of risk KC/KCP is still quite high (MH and H) with a percentage: 1. Operational: 45% 2. Funding Sector: 33% 3. Credit Sector: 36.5%
5
Provide the Board of Commissioners with information and recommendation
1) 2) 3) 4) 5)
• • • • •
MD. No.002/KPRBM/15 dated February 17, 2015 MD. No. 003/KPRBM/15 dated June 16, 2015 MD.No. 004/KPRBM/15 dated August 28, 2015 MD. No. 006/KPRBM/15 dated November 16, 2015 MD.No. 007/KPRBM/15 dated December 16, 2015
Risk Profile Evaluation on Quarter IV/2014 Risk Profile Evaluation on Quarter I/2015 Risk Profile Evaluation on Quarter II/2015 Risk Profile Evaluation on Quarter III/2015 Risk Management Implementation 2015
RISK MONITORING COMMITTEE MEETINGS Throughout 2015, Risk Monitoring Committee has conducted
results are stated and well-documented in the minutes of
6 (eight) meetings, which was attended by all members of Risk
meetings.
Monitoring Committee. Risk Monitoring Committee Meeting
Risk Monitoring Committee Attendance in 2015 No
Name
Attendance
Attendance Percentage
1.
Achjadi Ranuwisastra
6
100%
2.
Rahman Mawardi1)
4
66.7%
3.
Trie Goenadi Widodo2)
2
33.3%
4.
Purwo Junianto
6
100%
Total Rapat dalam Setahun
6
100%
Description: 1. Rachman Mawardi served as Committee members until September 30, 2015 2. Trie Goenadi serves as Committee members since October 1, 2015
Annual Report 2015
149
Directors
TOTAL, COMPOSITION, AND INDEPENDENCY OF DIRECTORS During 2015, there is a change of the Directors and the
1.
Directors total member is more than 3 (three) people;
appointment of 2 (two) new Directors. Replacement of the
2.
All Directors members are domiciled in Indonesia;
Directors has been regarded to the recommendation of the
3.
Replacement and/or appointment of the Directors
Remuneration and Nomination Committee.
has taken into account the recommendation of The Remuneration and Nomination Committee, and has
All members of Directors are professional experts with experience in banking industry and have passed the fit and
obtained the GMS approval; 4.
Proper test. The Directors composition has been recorded in
5 (five) years in banking operation field as bank executive
Financial Services Authority administration.
management 5.
Member of the Directors of Bank Mega does not have a dual
There is no delegation of authority from the Directors member to other parties that may cause shifting of the
position as Commissioner, Director or Executive Officer of the Bank, companies and other institutions. In addition, the
All Directors members have the experience for more than
Directors’ duties and functions 6.
Non member of Directors, both as individual or in group,
Directors also has no financial, relationship management,
owned shares more than 25% (twenty five percent) of the
share ownership and/or family relationship with members
issued capital to other banks
of the Board of Commissioners, Directors and/or Controlling
7.
Shareholders or relationship with the Bank. Related to this,
the Manual Board consisting code of conduct including
members of the Directors has made the Statement does not have financial, relationship management, share ownership
work ethics, work period and Directors’ meeting; 8.
and/or family relationship with members of the Board of Commissioners, Directors and/or Controlling Shareholders or relationship with the Bank.
Have a guidelines and Work Principles in accordance with
Have no personal advisor and/or professional consultant service;
9.
Have integrity, competency, and an adequate financial reputation; and
10. Have passed Fit & Proper Test and have gained Approval Total, composition, integrity, and competency of the Directors
Letter of Bank Indonesia and Financial Service Authority.
are in line with the Bank business activity, and has fulfilled Bank Indonesia regulation, among others:
As of December 31, 2015, the Directors of Bank Mega are 10 (ten) members, which consists of a President Director and 9 (nine) Directors, with the following composition:
150
Annual Report 2015
Name
Position
Effective Appointment
End of Term
BI/FSA Approval
GMS
July 11, 2013
May 7, 2015
2019
Kostaman Thayib
President Director
YB Hariantono
Operations & IT Director
October 14, 2014
May 7, 2015
2019
Martin Mulwanto
Treasury & International Banking Director
September 18, 2014
May 7, 2015
2019
Yuni Lastianto
Compliance & GCG Director (Independent Director)
August 24, 2012
May 7, 2015
2019
Indivara Erni
Risk Director
September 18, 2014
May 7, 2015
2019
Max Kembuan
SME Director
August 24, 2012
May 7, 2015
2019
Madi Darmadi Lazuardi
Credit Director
July 11, 2013
May 7, 2015
2019
Tati Hartawan
Human Capital Director
August 30, 2013
May 7, 2015
2019
Wiweko Probojakti
Credit Card & Personal Loan Director
September 15, 2015
May 7, 2015
2019
Lay Diza Larentie
Funding & Network Director
December 22, 2015
May 7, 2015
2019
DUTIES AND RESPONSIBILITIES OF THE Directors The Directors have performed its duties and responsibilities
6.
in accordance to the authorities stipulated in the Bank’s Articles of Association and assumed full responsibility over the
principles. 7.
management of the Bank as follows: 1.
Determine the Bank objectives and strategy for long term,
3.
Determine the GCG implementation policies and
5.
Provide accountability of its duty implementation to the Board of Commissioners and shareholders through GMS.
9.
Ensure the implementation of Integrated Corporate
Integrity Commitment while ensuring the GCG principles
Governance, direct, supervise, and evaluate the
implementation in every business activity of the Bank at all
implementation of Integrated Corporate Governance
level and elements of organization.
as well as response the direction and recommendation
Develop remuneration policy and other policies in a
of Bank Mega Board of Commissioners in order to the
transparent manner. 4.
Develop annual reports and financial documentations in a transparent manner.
8.
middle term, and annual term. 2.
Evaluate and monitor the Bank prudence and compliance
Establish Internal Audit Work Unit (SKAI), Compliance
completion of Integrated Corporate Governance principles. 10. Ensure the implementation of Integrated Risk
Work Unit (CGCG), Anti Fraud strategy Implementation
Management in accordance with the characteristic and
Work Unit (BKFR), Know Your Customers Work Unit
complexity of Financial Conglomerate Business and ensure
(KYCs), Risk Management Work Unit (SKMR), and Risk
the implementation of Risk Management in each Financial
Management Committee.
Service institution in Financial Conglomerate.
Follow-up the findings by Internal Audit, External Audit, and monitoring results of Financial Service Authority, Bank Indonesia and/or results of other authorities.
Annual Report 2015
151
THE Directors’ MEETINGS In line with the Bank’s policy, the Directors Meeting is to be held
conducted 48 (fourty eight) meetings with attendance details
at least once a week or more when deemed necessary by the
as follow:
members of Directors. Throughout 2015, the Directors have
Attendance on the Board of Director’s Meeting Name Kostaman Thayib
Attendance on the Board of Commissioners and the Board of Director’s Meeting
Frequency
%
Frequency
%
45 times
94%
13 times
93%
Yuni Lastianto
39 times
81%
14 times
100%
Max Kembuan
45 times
94%
12 times
86%
Tati Hartawan
45 times
94%
13 times
93%
Madi D Lazuardi
44 times
92%
12 times
86%
Indivara Erni
46 times
96%
13 times
93%
Martin Mulwanto
43 times
90%
11 times
79%
YB Hariantono
41 times
85%
11 times
79%
Suparman 1)
20 times
42%
4 times
29%
21 times
44%
9 times
64%
22 times
46%
8 times
Wiweko Probojakti Lay Diza Larentie
2)
3)
Total Meeting in a Year
48 times
57% 14 kali
Description: 1. Serves as Director until 7 May 4, 2015 2. Serves as Director effectively since September 15, 2015 3. Serves as Director effectively since December 22, 2015
SHARE OWNERSHIP OF THE Directors
THE Directors’ TRAINING
All members of the Directors are not affiliated in terms of
Members of the Directors have continuously learning to improve
ownership, management, financial, and family relationship
knowledge in order to support the implementation of its tasks
with the Board of Commissioners, Directors and/or Controlling
and responsibilities. Trainings and/or seminars followed by the
Shareholders or related to the Bank.
Directors are as follows:
152
Annual Report 2015
Name
Position
Training/Seminar/Workshop
Date
Madi Darmadi Lazuardi
Director
Funding Workshop
13 Januari 2015
Yuni Lastianto
Director
Integrated Governance And Risk Management “Strategis for manging Bank as Holding Company” (IBI & LSPP)
21 Januari 2015 3 Februari 2015
Martin Mulwanto
Director
ACI World Congress 2015
Yuni Lastianto
Director
The Socialization of ASEAN CG Scorecard 2015 Assessment, in improving Good Corporate Governance implementation for Public Company (FSA)
17 April 2015
Kostaman Thayib
President Director
Refreshment SMR - Operational Risk Management
16 Maret 2015
Yuni Lastianto
Director
“Potential Review Expose and Sustainable Financial Challenge” Workshop
29 April 2015
Martin Mulwanto
Director
Indonesia Financial & Economic Conference on Currency Wars : A New Monetary (Dis)order for The XXI Century
28 Mei 2015
Tati Hartawan
Director
Refreshment SMR: Seminar Resilience Risk 2015
19 Mei 2015
YB Hariantono
Director
CIO Leaders ASEAN Summit
18 Mei 2015
Yuni Lastianto
Director
General Meeting of Indonesia Bankers Association “Indonesia Bankers Readiness in Facing ASEAN Economic Community (AEC) and ASEAN Banking Integration Framework (ABIF) 2020”
21 Mei 2015
Yuni Lastianto
Director
The Socialization of Foreign Currency Monetary Operation System Automation Implementation Preparation-Term Deposit
12 Juni 2015
Yuni Lastianto
Director
The Socialization of Mandatory Use of Rupiah in the Republic of Indonesia Region
15 Juni 2015
Yuni Lastianto
Director
SKBNI GEN II Implementation
15 Juni 2015
Yuni Lastianto
Director
The Implementation of SKBNI GEN II on the date & BI_RTGS/ BI-SSSS GEN II System Development Follow Up
16 Juni 2015
Wiweko Probojakti
Director
The Bank’s Business Plan to Control Strategic Risk Workshop
Martin Mulwanto
Director
SIBOS 2015
Oktober 2015
YB Hariantono
Director
23rd Asian Cards User Conference
Oktober 2015
Wiweko Probojakti
Director
Executive Annual Gathering ASPI 94th (EAG)
Kostaman Thayib Wiweko Probojakti Lay Diza Larantie Max Kembuan Madi Darmadi Lazuardi Tati H Wirawan Indivara Erni Martin Mulwanto YB Hariantono Yuni Lastianto
President Director Director Director Director Director Director Director Director Director Director
Credit Card Directorate pre Work Meeting Workshop
November 2015
Kostaman Thayib Wiweko Probojakti Lay Diza Larantie Max Kembuan Madi Darmadi Lazuardi Tati H Wirawan Indivara Erni Martin Mulwanto YB Hariantono Yuni Lastianto
President Director Director Director Director Director Director Director Director Director Director
Funding Directorate pre Work Meeting Workshop
November 2015
Juli 2015
November
Annual Report 2015
153
Nama
Jabatan
Training/Seminar/Workshop
Tanggal Pelaksanaan
Indivara Erni
Director
Risk Directorate pre Work Meeting Workshop
November 2015
Wiweko Probojakti
Director
AKKI Annual Meeting 2015
November 2015
Martin Mulwanto
Director
SUN Market Development Dealer Meeting and Discussion
Desember 2015
Kostaman Thayib Wiweko Probojakti Lay Diza Larantie Max Kembuan Madi Darmadi Lazuardi Tati H Wirawan Indivara Erni
Wholesale & Retail Banking, Treasury & International Banking and Supporting Directorate pre Work Meeting Workshop
Desember 2015
Martin Mulwanto YB Hariantono Yuni Lastianto
President Director Director Director Director Director Director Director Director Director Director Director
YB Hariantono
Director
Operations and IT Directorate pre Work Meeting Workshop
Desember 2015
154
Annual Report 2015
COMMITTEE UNDER THE DIRECTORS
RISK MANAGEMENT COMMITTEE
c)
Establish of policies and/or business decisions that deviate from normal procedures, such as business expansion
Independence and Legal Basis of Appoinment
significantly compared with the Bank's business plan is
Risk Oversight Committee appointed by the Directors based
predetermined, or a position/exposure risk that exceeds a predetermined limit.
on the decision of the Board of Commissioners meeting. The general criteria to be appointed as the Risk Oversight
d)
field of risk (risk-taking units), as well as evaluate the Risk
Committee are having integrity, independence, competence,
Profile Report Quarterly.
character, and good moral. Risk Oversight Committee members who come from independent parties do not derive from a
e)
Discuss risk event that is deemed to have a high risk to establish mitigation steps.
former member of the Directors or Executive Officers derived from the same bank.
Evaluate and approve the provision of risk limits of each
f)
Monitor significant issues through the reports submitted by the secretariat of the Risk Management Committee.
The legal basis for the appointment of the Risk Oversight Bank Indonesia Regulation No. 8/4/PBI/2006 on
Work Program and Realization of Risk Management Committee
Implementation of Good Corporate Governance for
During 2015, the Risk Management Committee has conducted
Commercial Banks, as amended by Bank Indonesia
several discussions and submit suggestions on various important
Regulation No.8/14/PBI/2006.
activities undertaken, including:
•
Articles of Association of PT Bank Mega Tbk.
•
•
Memorandum of Board of Commissioners No.MD.002/
Committee of PT Bank Mega Tbk are as follows: •
COMMISSIONER/2013 dated April 19, 2013 regarding
(PrOSA/LERS) •
Corpora.
of Duties and Responsibilities of the Board of •
Related LJK membership Structure in the Integrated Governance structure Financial conglomerate Mega
Appointment of Committees to Support Implementation Commissioners.
Evaluation of the implementation of tools operation risk
•
Discussion regarding remuneration based on performance
Directors Decree No. 170/DIRBM-HARD/ 13 dated April
and risk. To prepare it, it is suggested to establish the
10, 2010 of the Risk Oversight Committee of PT Bank
Remuneration Committee, the policy-making and risk
Mega Tbk.
indicators/key risk indicators that will be assessed in each work unit.
Duties and Responsibilities
•
Review risk limit against credit risk, strategic risk and parameter risk limit.
Authorities and responsibilities of Risk Management Committee are to carry out evaluation and provide recommendation to the
•
Stress-testing Credit approach, Market and Liquidity
President Director related to Risk Management there are:
•
Governance of the establisment of internal regulations of
a)
b)
Bank Mega (MD, SK, SE)
Arrangement of Risk Management Policies and its amendment, including Risk Management strategy, the
•
Behavior rules and risk tolerance score credit card
Risk will be taken and Risk Tolerance, Risk Management
•
Decline Reason analysis on the credit card
framework as well as contigency plan to anticipate the
•
Determination of limit financing based on economic sector
unusual condition.
•
Bank’s Health Rating June 2015
Completion of Risk Management process regularly
•
Transactions cash to cash,
and conditionally as the impact of the Bank’s external
•
Liquidity Coverage Implementation
and internal condition change which influence capital
•
Contingency Funding Plan
adequacy, Bank Risk profile, and the uneffectiveness of
•
Risk Based Counterparty limit
Risk Management implementation based on evaluation.
•
Completion of provisions and implementation of BWMK
•
The parameters and indicators of the operational risk profile, compliance risk, reputation risk, credit risk, liquidity risk, strategic risk, market risk.
Annual Report 2015
155
ASSETS AND LIABILITY COMMITTEE (ALCO)
Work Program and Realization of Credit Policy Committee Credit Policy Committee has called a meeting of the Committee
Duties and Responsibilities
to discuss the following matters:
ALCO assist Directors in discussions and decision making for
•
Updating Manual Mega SME Loans
the management and control of the Bank's Budget Plan (RAB)
•
Discussion on the implementation of the Mega Bizz Loan Program
which includes liquidity, asset quality, pricing determination both to third party’s deposit and treasury and asset & liability
•
Discussion of Restructuring Credit Cards
and ratios of bank health assessment.
•
Updating of the Collateral Assessment Handbook
•
Discussion of BI Checking collectibility of two (2) non
Work Program and Realization of Risk Management Committee
Credit Card •
Credit/SPPK, the Letter of Cooperation Agreements/SPPKS,
ALCO Committee has called a meeting with a discussion of the
the Credit Agreement/PK, Agreement of Cooperation/
following matters: •
Economic Indicator, maturity profile
•
Cost of Liquidity & Limited Money Market Facility
•
Assets and Funding (Deposits and Interbank)
•
Asset & Liabilites
•
Short time Deposits (S)
•
Prediction of Finance (Funding, Lending)
•
ALCO Decision on Interest Rates
CREDIT POLICY COMMITTEE Duties and Responsibilites Duties and responsibilities of the Credit Policy Committee includes: a)
Deliver a written report regularly to the Directors with a copy to the Board of Commissioners, concerning: •
Results of supervision on the application and implementation of the Bank's Credit Policy.
• b)
MCC. •
Provide advice on improvement steps that should be taken to mitigate the risks that may arise on the implementation of a policy to the Directors with a copy to the Board
c)
Conduct regular meetings at least every 2 (two) months. Results of regular meetings are set forth in the form of Credit Policy Committee Meeting Minutes.
156
Annual Report 2015
Calculation Determination of Probability of Default (PD), Loss Given Default (LGD) with the External Auditor (EY)
•
Policies and Procedures Review of Document retrieval collateral by the debtor to repayment of loans and credit cards.
•
Acquiring Business Policies Review Related to Audit Findings.
INFORMATION TECHNOLOGY COMMITTEE Duties and Responsibilities Information Technology Committee Duties and Responsibilities consist of: a.
To formulate and decide long-term policies and short-term planning and implementation of information technology systems will be implemented at Bank Mega.
b.
To evaluate and establish policies, adjustments and improvements to applicable information systems.
c.
Conduct analysis of developments and changes in the system of information technology, especially in the banking
of Commissioners in a written report which is made periodically.
Follow-up Discussion of Bank Indonesia findings related to Auto Write Off
•
Results of monitoring and evaluating implementation of the credit provisions which have been carried out.
Discussion of a standard format Request Approval Letter of
sector. d.
Decide the priority projects of information technology systems that are being or will be implemented based on the level of business interests.
Work Program and Realization of Information Technology Committee The Committee has conducted the Information Technology Committee meeting to discuss these following matters: •
•
Update employee attendance management discipline
•
Conflict of interest between employees and customers
PRODUCT COMMITTEE
Review the SDLC management program that is currently used by Bank Mega.
Duties and Responsibilites
•
Review BDS Program (Branch Delivery Service).
Duties and Responsibilities of the Products Committee include:
•
Review of data protection:
a.
•
Ensure that the product or Activities that will be
o
Server consolidation
developed, is in conformity with the Bank's plans and
o
MIS Server
strategies and the risks will be faced.
o
Data Loss Prevention/DLP
o
Data restriction
or activities proposed, checking completeness of
o
Mandatory PIN for Credit Card
Memorandum Product Committee (MKP), including
o
Mandatory NSICCS ATM Card
the proposed principle permits and registration of each
b.
Provide approval and recommendation of new products
product application or new Activities.
Review of dual control for Core Banking c.
HUMAN RESOURCES COMMITTEE
Coordinate the preparation of discussion meetings implementation related products or new activities, preparing the minutes of meetings of Products Committee and conduct documents administration relating to the plan
Duties and Responsibilites
to Product or Activities.
Duties and Responsibilities of the Human Resources Committee include: a.
d.
Learn and discuss the issues in the field of Human
Committee on the proposed of MKP, conduct approval of
Resources and to set directions and policies in the Human
any proposal to the Chairman and Permanent Member of the Product Committee.
Resources field. b.
Discuss and arrange Organizational Structure of PT Bank
e.
positions within the organization.
f.
Deliver any statements of plans and issuance of new bank products or activities in accordance with the provisions of
Establish rewards/sanctions in any form or amount of
Bank Indonesia.
rewards/sanctions for Employees. g.
Work Program and Realization of Human Resources Committee
Monitor the fulfillment of the provisions in relation to establishment of new product or activities.
Mega Tbk including the determination of the position / c.
Request the opinion of each group of Functional
Request feedback Product from initiator and then reported to the chairman of the committee and Functional Group.
h.
Monitor the implementation of product evaluation conducted by the Initiator/Products Owner
In general, the implementation of the Human Resources Committee meetings (SDM) has been implemented in discussed is linked to the existing staffing at Bank Mega. The
Work Program and Realization of Credit Policy Committee
material has been discussed in HR Committee is as follows:
During 2015, Product Committee had held meetings to discuss
•
Human Capital Website
the following matters:
•
Internal Job Posting
•
•
Corporate Culture and Change Management
accordance with the provisions and the whole material
•
Problems related fraud cases involving employees.
•
Update Employee BI SID results Checking
•
Organizational Structure "Single Captain"
Changes in the insurance basis calculation for Mega Credit Shield with PT Asuransi Jiwa Mega Indonesia (AJMI).
•
Extension of the cooperation of credit card Co Brand Bank Riau with FSA
Annual Report 2015
157
•
Memorandum Product Committee) about Adira Dinamika
h)
Branch Office/new Branch Supporting office.
Surya, Mega Giro Maxi, Remittance Foreign Exchange through Internet Banking, Foreign Currency Saving CNY
Setting up/setting up infrastructure and ensure the work facilities involving IT could work perfectly in the User or
Insurance, BCA Insurance, Sequis Life, Insurance Indo i)
Provide input and recommendations on items related
(Chineese Yuan), Mega Mobile USSD, payment Mega
to operational needs, especially regarding the building
Mobile with QR and Gen 2 tax payment module.
facilities which are attached or not. Such as: Tables, Chairs,
•
Expansion of Medical Care insurance marketing segment.
Air Conditioning, Vehicle Operations Office, Safe, Alarm
•
Marketing Mutual Funds, Bonds Retail with the FSA.
•
Report of acquiring technical Cooperation Agreement
•
Expansion of the insurance product market segment for
of the work needed which are strongly associated with
Visa and MasterCard card holders.
the aesthetics (appearance overall), such as: limiting-line
Credit Consulting Services Reports and appraisal with Bank
queues, board rate, uniforms, buildings, signage, totem,
•
and CCTV. j)
Provide feedback and suggestions on the completeness
the placement of tables, chairs, filing cabinets and others.
Mega Syariah k)
Provide input, suggestions and determine together on
•
Instant Issuence plan activities
•
Discussion of policies and SOP Mega Credit Shield
things that are closely related to the provision of facilities
•
Issuance planning of credit card products Co. Brand Barca,
and printed materials related to: promotion facilities
Credit TVS, Groserindo
(calendar, agenda, banners, fliers, banners, billboards/
Mega Prima Link Marketing.
totem/signage and others).
•
l)
PROCUREMENT COMMITTEE
Evaluate regularly the performance of the existing vendors.
m) Translate and state in the form of an agreement that has occurred with external parties / vendors in the form of a
Duties and Responsibilities Duties and Responsibility of Procurement Committee includes: a)
b)
legal document (binding-agreement). n)
proposed legal document/agreement that comes from
facilities/equipment/tools used for work equipment/
outside parties/vendors. While providing each sign on any
operations.
document existing agreements.
Determine and carry out evaluation of the Procurement of
o)
Goods, Work Facilities and type Printed Matter which is used as a means of operating. c)
To evaluate, provide feedback/suggestions on the
Determine, propose, evaluate and recommend to the
that are outside the existing agreements. p)
Provide input to the Technical Specifications concerning about "Security Features", both for printed materials,
Assist in solving the problems that exist legally on things Determine the optimal amount of goods to support the bank's operations.
q)
work facilities/equipment/devices or work area in order for
Recommend and propose sub-contractor to the winner of procurement to the Directors and Commissioners.
security and customer convenience. d)
e) f)
g)
especially concerning IT: Work Means, Software or
Work Program and Realization of Procurement Committee
Infrastructure/Network.
During 2015, Procurement Committee had carried out meeting
Ensuring the quality of the implementation of Deployment
to discuss the following:
and Settings.
•
Determine and perform evaluation of specifications,
Provide recommendations on the work facilities requested
NCR ATM, terminal security IP/AP, TPAM software,
by the user: either because of damage to repair, up-grade
upgrade/buyback telephone dealing system and WINCOR
or for a new replacement.
application maintenance
Perform Test (testing), evaluation, ensure and provide recommendations.
158
Procurement of currency detection machine, upgrade
Annual Report 2015
•
Procurement of sticker denominations at ATMs, passbook
•
Revitalization of official vehicles
printer, stationery, Bank Mega greeting cards, desk
•
Preparation of the Operational Cash Office transmart
calendars, brochures, credit card applications, souvenirs,
Cempaka Putih.
Mega Pass debit card and Rule Book Company as well as the procurement of Bank Mega lottery prizes.
Meeting Freuency of the Directors’ Committee Members No
Frequency of Meeting
Minutes of the Meeting
1.
Risk Management
Committe Name
12
Complete
2.
ALCO
14
Complete
3.
Credit
22
Complete
4.
Technology Information
2
Complete
5.
Human Resources
10
Complete
6.
Product
48
Complete
7.
Procurement of goods
37
Complete
PERFORMANCE ASSESSMENT OF BOARD OF COMMISSIONERS AND DIRECTORS The Board of Commissioners and the Directors conduct and
On the other side, the Directors performance assessment is a
carry out full responsibility the Bank’s vision and mission
collegial work which is reflected in the realization of the Bank’s
implementation. Based on its functions that stipulated on the
annual work plan. The Directors performance assessment is
Bank’s legislations and policies, the Board of Commissioners
conducted on the Bank’s risk profiles including risk profiles,
oversee and ensure the implementation of good corporate
Good Corporate Governance (GCG), earnings and bank capital.
governance in all business activities at all levels and
The Board of Commissioners assesses the performance of the
organization. The Board of Commissioners also supervise the
Directors through monthly meetings.
Directors duties and responsibilities, as well as advise and guide the entire Directors.
The Bank always assesses the Board of Commissioners and Directors performance consistently and equally. Through this
The Board of Commissioners and the Directors performance
effort, it is expected that the Bank management function
are evaluated annually. The Board of Commissioners and the
could be effectively conducted to achieve the conducive work
Directors will be accountable for their duties and performance
environment.
achievement in the Annual GMS. The Board of Commissioners’ achievement is evaluated based on their supervisory functions on the Directors’ policies. The Directors’ work scope is the entire Banks’ business operational process including the development efforts to run the Bank’s business plan on the prudence and good corporate governance principle.
Annual Report 2015
159
COMPLIANCE FUNCTION IMPLEMENTATION
In accordance with Bank Indonesia Regulation No. 13/2/2011
On the implementation of Compliance function, the
on the Implementation of Compliance Function Commercial
Compliance Work Unit has carried out the following tasks:
Bank imposed effective on September 1, 2011, Bank Mega
1.
has assigned a Director who is responsible to implement the
Assesment of the Policy Plan a.
Review the draft of products & operations policy,
compliance function. In the implementation of Compliance
which includes 139 (one hundred thirty nine) and 7
function, the Compliance Director has set necessary steps to
(seven) new products/activity policy.
enhance compliance culture, among others: •
Ensure that all Business Units have the latest guidelines in
b. 2.
accordance with the job description and organizational •
•
a.
• • •
•
Review 246 (two hundred forty-six) loan proposals
structure of the Bank.
above Rp10,000,000,000,- (ten billion Rupiah)
Create programs to improve the competence of employees
and towards partnership on distribution of loan
through continuous training and certification for specific
disbursement (IBP, Developer Line, Mega Linkage,
field.
Joint financing, and others), without calculating the
Conduct internal and external socializations directly or
total plafonds.
indirectly through the intranet media of the Bank, Office
b.
Monitor the loan quality
Memo or directly face-to-face/make socialization to Branch
c.
Monitor the credit quality of Mega SME and credit to
Office/Sub-Branch Office. •
Review 77 (seventy seven) drafts of loan policy plan.
Loan Disbursement Monitoring
productive business.
Monitor the implementation of the prudential principle in
3.
Regulation Socialization
the Bank's activities, products, office network opening and
Efforts to improve employees’ awareness toward
others.
compliance risk and preserve as well as actualizing the
Conduct a review/opinion granting the policy draft which
implementation of compliance culture in all organization
will be issued according to prevailing regulation.
level and the Bank’s business, the Bank through CGCG
Conduct review/opinion regarding the loan disbursement
unit has carried out the following steps:
proposal with nominal up to Rp10,000,000,000
a.
The indirect socialization is carried out through these
Provide feedback and answers about the letters from
following ways:
KPK/PPATK regarding the implementation of anti-Money
•
Laundering/Terrorism Funding Prevention.
(Bank Indonesia and FSA) Through Bank Mega
Provide guidance by issuing guidance Official Memo to the
internal media website that may be accessed by
Branch Office/Sub-Branch Office based on Audit Check Result analysis in Operations, Funding and Credit field. •
all employees (Regulatory Storage Application). •
• •
160
Submission of Official Memo to all working
Monitor and maintain the Bank compliance toward all
units and Branch Office/Sub-Branch Office
agreements and commitments prepared by the Bank to
regarding monthly internal and external
Bank Indonesia and other authorities. •
Internal and external Regulation Socialization
Monitor submission of reports are in accordance with
regulations •
Develop and publish "Thematic Socialization
required regulatory including to prepare the report of duty
Program" as an attempt to broaden the
and responsibility of Compliance Director.
employees' knowledge and comprehension
Monitor GCG and self assessment implementation
on relevant internal policies and procedures
including its report to FSA.
pertaining to operational and credit aspect by
Monitor the implementation of integrated compliance and
conducting "independent socialization" which is
self assessment of Mega Corpora Financial Conglomerate
a socialization of internal regulations conducted
Integrated Governane including its reporting to FSA.
by internal team of Branch Offices/Sub-Branch
Annual Report 2015
Offices to all staff through morning briefings
•
Be a facilitator in training programs, such
or discussion forums based on the needs in
as trainings for new employees, employees
providing understanding of the provisions of the
enrolling in career (development program
branch staff. Deciding on a theme based on the
Corporate Relationship Manager Development
analysis of the largest audit findings occurred in
Program, Retail Manager Development Program,
Branch/Sub-Branch Office. This program will be
Mega First Leader Academy, Mega Management
conducted continously based on Branch/Sub-
Development Program dan Induction.
Branch needs. •
Prepare reminder Official Memo to related
•
Delivering a presentation to management
work unit regarding implementation of
and Work Unit KPNO associated with external
regulations that require an internal review, and/
provisions (BI & FSA) issued during throughout
or implementation of action plan development.
2015, Application of Anti Fraud Strategy, Capital
23 (twenty three) reminder Official Memos was
Adequacy Ratio, and new regulation regarding
published throughout second quarter 2015.
the Directors and the Board of Commissioners of a Public Company, as well as Fixed Assets
b.
The following are Direct socialization that has been
Revaluation for Tax Regulation.
implemented: •
Training of Compliance Implementation and
Compliance Review
Improvement of GCG practice and socialization
Throughout 2015 the Bank has monitored the compliance with
to the Regional Operation Manager, Regional
Bank Indonesia provisions and the Bank’s prudential principle
Support, Area Operation Manager, Area
implementation on Lending Limit (LL), Minimum Reserves
Funding Manager, Branch Operation Manager,
Requirement (GWM), Capital Adequacy Ratio (CAR), Core
Branch Funding Manager Wilayah Jakarta
Capital and Net Open Position (PDN) using data from related
dan Wholesale Business Manager (as many as
units. From the Assessment review, the Bank stated that there is
5 batches), The training is to overview PTKB
no violation of GWM, CAR and PDN throughout 2015.
& finacial highlight, GCG and Compliance implementation, Branch Office/Sub Branch Office related to high risk audit finding in operational and funding field, newly issued BI & FSA regulation related to Branch Office and Sub Branch Office activities, discussion on operational regulation related to repeated high risk audit finding, Governance Process improvement/perfection related to Anti Money Laundering, Consumer Protection Terms & Conditions, Anti Fraud Strategy implementation.
Annual Report 2015
161
EXTERNAL AUDIT IMPLEMENTATION
Based on the authorities provided by GMS and taking into
•
account the recommendation of the Audit Committee as well
Firm are each not exceeding 3 (three) years and 5 (five)
as the relevant regulations, the Board of Commissioners has appointed Public Accountant Publik Purwantono, Sungkoro &
The appointed Public Accountant and Public Accountant fiscal years consecutively.
•
The appointment of Public Accountant Firm has been
Surja to audit the Bank's financial report for fiscal year ended
approved by GMS and in line with the recommendation
December 31, 2015.
from the Audit Committee through the Board of Commissioners
In the appointment process of Public Accountant and Public Accountant Firm (KAP), the Bank has fulfilled all governance
Audit result 2015 conducted by Purwantono, Sungkoro &
aspect among others:
Surja stated that the Bank's consolidated financial statements
•
The Public Accountant and Public Accountant Firm are
have been presented fairly in all material respects without any
registered in Bank Indonesia.
exception based on generally accepted accounting principles in Indonesia.
FUNDING PROCUREMENT TO RELATED PARTY AND LARGE EXPOSURE PROCUREMENT
In terms of provision of funds to related and unrelated parties,
regarding the Maximum Legal Lending Limit (LLL). In 2015,
Bank Mega adheres to the prevailing regulation in compliance
there were no violation of the LLL infringement either to Related
with the provisions of Bank Indonesia No. 8/13/PBI/2006
Parties or Third Party of PT Bank Mega Tbk.
No
Funding Procurement
Total Debtors
Nominal (Million Rupiah)
1.
To Related Party
324
586,268
2.
To Core Debtors: • Individual • Group
50 10
12,326,544 8,507,943
162
Annual Report 2015
Funding Procurement to Commissioners and Directors Name
Position
Loan
The Board of Commissioners Yungky Setiawan Achjadi Ranuwisastra
President Commissioner
Credit Card
Independent Commissioner
Credit Card
Commissioner
Credit Card
Darmadi Sutanto The Directors
President Director
Loan & Credit Card
Yuni Lastianto
Kostaman Thayib
Director
Credit Card
Max Kembuan
Director
Credit Card
Madi Darmadi Lazuardi
Director
Credit Card
Tati Hartawan
Director
Credit Card
Indivara Erni
Director
Loan & Credit Card
Martin Mulwanto
Director
Credit Card
YB Hariantono
Director
Credit Card
Wiweko Probojakti
Director
Credit Card
Lay Diza Larentie
Director
Credit Card
FINANCIAL AND NONFINANCIAL TRANSPARENCY
In terms of Good Corporate Governance (GCG) transparency,
In its implementation, Bank Mega has delivered financial
the Bank has arranged GCG implementation report in
condition transparency through print/leading newspaper,
compliance with the prevailing regulations. The report is
Bank Mega homepage and direct delivery to Bank Indonesia,
accompanied by the Bank’s assessment result to the GCG
YKLI, rating agency in Indonesia, the Association of Banks in
implementation based on Bank Indonesia indicator.
Indonesia, LPPI, Research Institute of Economy and Finance and Economic and financial magazine. In addition, the products
In compliance with the reports disclosure and other important
transparency presented in the form of brochures, leaflets and
information, Bank Mega always ensures the Bank’s information
other promotion media as well as in Bank Mega homepage. In
availability for the external audiences. Throughout 2015, the
the same way, the customer complaints can be delivered online
Bank has performed financial and non-financial transparency as
through Bank Mega homepage.
mentioned on the Bank’s Financial Condition and Quarterly and Monthly Financial Statements Publication of Commercial Banks and Certain Reports to Bank Indonesia.
Annual Report 2015
163
SHARE OWNERSHIP, MANAGEMENT RELATIONS, FINANCIAL RELATIONS, FAMILY RELATIONS, BANK RELATIONS WITH THE BOARD OF COMMISSIONERS AND DIRECTORS
Members of the Board of Commissioners, Directors, and Controlling Shareholder do not have ownership relations, management relations, financial relations, and family relations.
SALARY RATIO
HIGHEST AND LOWEST SALARY RATIO The highest and lowest salary ratio of Bank Mega in 2015 is as follows:
Description
Ratio
Commissioners
2.5 : 1
Directors
2.48 : 1
Employees
41.55 : 1
Highest Salary Ratio of Directors and Employees
2.99 : 1
The comparison of salary in the ratio is the cash benefits
based on several indicators which are clear and consistent with
received by members of the Board of Commissioners, Directors,
the Bank target and strategy. The Bank also has a reward and
and employees in 1 (one) month. Bank Mega has established
punishment system.
performance measurement system for all organization units
164
Annual Report 2015
CONFLICT OF INTEREST HANDLING
Bank Mega has established policies and procedures for the
activity and/or new transactions that cause a conflict of
settlement system concerning the handling of conflicts of
interests. Activities and/or transactions documented as a conflict
interest that regulates the approval, administration and
of interest is an extension of the previous year.
disclosure of conflicts of interest. In 2015 did not happen
INTERNAL FRAUD AND CONFLICT RESOLUTION
Bank Mega has attempted to minimize the internal deviation
Preventive action was also carried out by the Banking
which adversely impacts Bank’s reputation and business. In
Fraud through coordination with other work units such
that senses, Bank Mega have developed fraud controlling
as: Internal Audit (conduct regular audits by the method
system which is conducted by Banking Fraud Investigation
of surprise Audit), Compliance & GCG (socializing external
Work Unit established in the end of 2005. In accordance
regulations and internal), Human Capital Management
with Bank Indonesia regulation on Circular Letter No. 13/28/
(application KYE in recruitment employees and the signing
DPNP dated Desember 9, 2011 pertaining Anti Fraud Strategy
of the Declaration on Anti Fraud for new employees),
Implementation, Fraud Banking Work Unit is determined as
Human Capital Reward & Operations (SID Checking
the direct structure under the President Director to be more
against all employees to be evaluated), risk Management
independent and maximally functioned.
(applying tools for monitoring, managing and identify risks and give it a test online to all employees), Network
The Bank’s anti fraud strategy performed is not only aimed
Operations and Centralized Transactional operation
for prevention but also to detect and investigate as well as
(monitoring the transaction deviation and transferring the
improve the system as the integral strategy to control fraud. In
Branch operations officer), AMLA (deployment training
the implementation, Bank Mega refers to Anti Fraud Startegy
program APU & PPT).
Guidelines based on the Decree of the Directors No. 085/ DIRBM-KFR/12.
2. Detection:
possible. The detection among others through:
to carry out 4 (four) pillars of Anti Fraud Strategy, namely: 1. Prevention:
Stages of fraud incident detection performed synergically with other related work units, to prevent fraud as early as
In 2015, Banking Fraud Work Unit has performed strategic steps a.
Providing the widest access to all employees as a
Fraud prevention efforts that have been made by the
whistleblower agent to convey information to the Banking
Banking Fraud unit was to provide training (class meeting)
Fraud indication through Corporate Whistleblowing system
to all employees regarding: mode of banking fraud, fraud
(via intranet, telephone, faxcimile, email, SMS, etc.) thus
prevention, general knowledge concerning the Banking
the cases of fraud handling can be prevented and dealt
Law No.10/1998.
more quickly and the risk can be avoided as early as possible.
Annual Report 2015
165
b.
Following up information and identify any vulnerabilities in
h.
The IT Infrastructure & Operations Service work unit has
operational and lending activities such as the identification
implemented the Fraud Detection System application for
of the flow of funds from the customer or debtor to
Card Center.
the employees of Bank Mega which indicated happen
c.
d.
embezzlement of customer funds or demand bribes
3.
Investigation, Reporting and Sanctions:
related to the debtor credit disbursement process.
Banking Fraud is a Work Unit authorized by the
Identification of potential NPL (Non Performing Loan) in
management to investigate all occurred fraud cases. The
a branch of the indicated result from irregularities in the
cases handled during 2014 are 24 cases (9 cases during
credit granting process (Without Prudence Principle) so
the first semester and 15 cases in the second Quarter).
that it is prone to cause bad credit.
Cases handled include cases of Theft, Embezzlement,
Demanding operational data of a case and expand the
Forgery, Banking Criminal Acts and others, where the
span of time from the timeline object of investigation, to
person comes from internal and external.
detect the worst possible indications of fraud or the other (either the number of losses and additional perpetrator) of e.
f.
g.
Submit the results of the investigation to the President
a case.
Director, Commissioners and related Directors and given
Arranging blacklist of fraud perpetrators in Bank Mega.
punishment (sanctions) recommendations through the
This is done to ensure that the fraud perpetrators do
Human Resources Committee meeting. The results of
not fit into the same environment and repeat acts of
the HR Committee's decision followed by HRAD and
fraud either in the same neighborhood, or in different
distributed to the parties (actors) involved in the event of
environments.
fraud.
Examining the fraud perpetrators blacklist data in another bank to be matched with a list of employees at Bank
4.
Monitoring, Evaluation and Follow-up:
Mega so it can know quickly if there are other bank fraud
Stage monitoring toward cases settlement which is still in
perpetrators who worked at Bank Mega.
the process of completion of the internal or which is still
Centralizing Transactional Operation work unit are
processed by (Police) for fraud cases deemed to have met
divided into 2 (two) units namely Transactional Unit and
the criminal element and harm the bank.
Control Unit. Transactional unit implements attached supervision by superiors to subordinates in terms of the
Banking Fraud maintain data incidence of fraud (fraud
implementation of the transaction by Population Check
profiling) to be used as evaluation tool. Evaluation and
or balancing or matching the underlying transaction
follow-up of fraud cases phase carried by the Banking
documents with a summary/report input from the
Fraud with discussions of occurred fraud cases with related
transaction. While the Control Unit assigned to conduct
units to determine the necessary corrective measures to
the Off-Site inspection of the deviation of the set control
prevent similar cases in the future.
parameters, On-Site inspection to ensure the effectiveness of controls at the branch while finding transactions
166
Monitoring, evaluation and follow-up cases of fraud phase
violations/deviations, as well as fraud indications and
conducted periodically through the data delivery to the
specifically involved in the Cash Count in all branches of
Risk Management unit each month to be used as bank
Bank Mega to coordinate with NTOP work unit.
rating component.
Annual Report 2015
LITIGATION AND BANK RESOLUTION STRATEGY
Litigation is civil and criminal conducts encountered by the Bank
judicial proceeding. Below are brief summary of legal issues of
within annual reporting period and has been proposed for the
the Bank in 2015.
Total
Litigation
Civil
Criminal
Resolved (has fixed legal basis)
52
0
In Process
284
-
Total
336
0
Brief Description of the legal issues are as follows:
Most civil cases handled by Bank Mega are 336 Cases with
•
Civil Case finished by Litigation either the inkracht in the
Primary Legal issues based on the following matters:
first court level or the incraht in the Supreme Court of
a)
Conflict with debtors.
Indonesia level handled by Bank Mega throughout 2015
b)
Conflict with the third party (derden verzet).
are 52 cases.
c)
Conflict which caused by the unfulfillment of legal subject
•
Total Litigation Case are 336 Civil Cases (resolved or still
terms.
not inkracht) which diminated by Non Performing Loan
d)
Conflict of possession of collateral related to bankruptcy.
(NPL) and Industrial Relation cases.
e)
Conflict of Industrial Relation.
f)
Conflict of State Administration.
IMPLEMENTATION OF ANTI-MONEY LAUNDERING & TERRORISM FUNDING PREVENTION
As a commitment to counter money laundering activities and
especially the management of customer data (customer
the financing of terrorism (APU and PPT), the Bank complies
profiling) and analysis processes customer transactions to
with high standards regarding the management in the
detect the existence of elements of money laundering.
application of the Regulation and the Law related to the Anti-
c.
Coordinating with Internal Audit unit to perform special
Money Laundering and Prevention of Terrorism Financing. Rules
inspection related to the adequacy and effectiveness of
and regulations are implemented on the entire network and the
the APU and PPT program in KC/KCP. This is done to
Bank's business units.
ensure that the implementation of APU and PPT program according to predefined policies
In order to strengthen the implementation of APU-PPT program,
d.
Updating database lists of suspected terrorists and terrorist
the Bank has implemented work programs in 2015 as follows:
organizations for the purpose of screening of prospective
a.
customers.
Increasing knowledge and understanding (awareness) APU-PPT through continuous training programs. Number
b.
e.
Establishing and fostering cooperation and coordination
of participants APU PPT during 2015 reached 1,946
with the authorities, law enforcement agencies
employees. The training was conducted by face-to-face
and between other banking institutions through
(in-class) and also through media training e-learning.
communication forums and training forums.
Implementing the Branch Assessment to ensure compliance with the implementation of APU and PPT
f.
Following up on a commitment to the improvement of the FSA and BI.
program at the Branch Office or Branch Office (KC/KCP),
Annual Report 2015
167
BANK SHARES BUY BACK AND BONDS BUY BACK
Shares buy back and/or bonds buy back is a mean to reduce
In 2015, the Bank did not conduct any shares and/ or bonds buy
total shares or bonds issued by the Bank by implementing
back transactions.
shares or bonds buy back, in which the paymen method is carried out based on the applicable regulations.
168
Annual Report 2015
ASSESSMENT OF GCG IMPLEMENTATION IN 2015
Bank Mega has implemented Good Corporate Governance
of Good Corporate Governance for Commercial Bank with the
Principlrs with reference to Circular Letter of Bank Indonesia No.
results of self-assessment in accordance with the requirements
15/15/DPNP dated April 29, 2013 regarding the Implementation
specified.
Self Assessment Result on GCG Implementation of Bank Mega 2015 Bank Mega Rating
Rating Definition
Self Assessment Result on GCG Implementation of PT Bank Mega Tbk First Quarter 2015 Individual
2
Indicates that the Bank Management had performed a generally good GCG implementation. It is evident in the sufficient compliance on the Good Corporate Governance principles. If there were any flaws in the Good Corporate Governance implementation, the flaws were generally insignificant and could be solved with normal action by the Bank Management.
Self Assessment Result on GCG Implementation of PT Bank Mega Tbk Second Quarter 2015 Individual
2
Based on Prudential Meeting result dated August 18, 2015
Indicates that the Bank Management had performed a generally good GCG implementation. It is evident in the sufficient compliance on the Good Corporate Governance principles. If there were any flaws in the Good Corporate Governance implementation, the flaws were generally insignificant and could be solved with normal action by the Bank Management.
c.
To assist the Board of Commissioners, Audit
and August 21, 2015, Financial Service Authority assesses that
Committee, Remuneration & Nomination Committee
GCG implementation rank for the first semester of 2015 was 3
and Risk Monitoring Committee have been
(three). It has been carried out the Score composite change in
established, where the second semester of 2015
Financial Report the third quarter of 2015.
has made the replacement of members of the Committee to increase the effectiveness of their
Based on Prudential Meeting result dated March 14, 2016,
duties and responsibilities in assisting the Board
Financial Services Authority assesses that GCG implementation
of Commissioners. The process of replacement of
rank for the second semester of 2015 was 3 (three).
members and updating Decision Letter of Committee establishment has been implemented in accordance
Assessment Review
with the provisions. d.
According to the analysis of all assessment criteria/indicator
The Bank has the the Directors that supervises the Compliance Function and Work Unit Compliance
above, it can be concluded that:
(CGCG). e.
1. Governance Structure
To support the corporate governance process, it have been established the Internal Audit Unit,
Positive Factor
Risk Management, Anti Money Laundering, Fraud
The governance structure and governance infrastructure
Banking, Corporate Secretary and Internal Control
has been implemented by Bank Mega as:
Unit of Work that has completed with work
a.
Number, domicile, integrity and dual position provisions of the Board of Commissioners and
b.
guidelines for each Work Unit. f.
Related to appointment of Bank Mega as Top Entities
Directors have been fulfilled.
in Financial conglomerate Mega Corpora, Integrated
The entire Directors and Commissioner that have
Corporate Governance structures have been
been appointed on the Annual GMS on May 7, 2015
completed with the establishment of the Integrated
have been approved / passed the fit and proper test
Compliance Unit, Integrated Risk Management Unit
of the Financial Services Authority.
and the Integrated Internal Audit Unit.
Annual Report 2015
169
g.
To assist the Directors in the implementation of the
Board of Commissioners and the Committee have
Integrated Risk Management, the Integrated Risk
been conducted in accordance with applicable
Management Committee has been established. h.
i.
regulations and have been administered properly.
To supervise the implementation of Integrated
d.
Bank has attemped to improve the competence and
Corporate Governance, the Board of Commissioners
skills of employees through the implementation of
has established the Integrated Governance
the training / socialization / seminars both internal
Committee.
and external.
The Bank has established guidelines for the Bank's activities for the Board of Commissioners and
Negative Factor
Directors, anti-fraud policy, risk management policy
Weaknesses in governance processes are as follow:
and compliance policy and GCG.
a.
The Directors and the Board of Commissioners have to impove their participations in training.
Negative Factor
In accordance with POJK 034/POJK.04/2014, the
Weaknesses of Governance Structure::
Remuneration and Nomination Committee shall
a.
The executive officers in the organizational structure
prepare the training program which will be followed
PT Bank Mega Tbk as of December 31, 2015 have
by members of the Directors and/or members of the
not been yet established. • • b.
Head Office: 6 (six) Head of Work Unit have
Board of Commissioners. b.
have not been yet established.
weak of the dual control process and supervision
Regional Office: 5 (five) Regional Head have not
functions and the low risk awareness, so that there
been yet established.
are high-risk and fraud audit findings. However, the
Cooperation between the Working Unit supporting
Bank continually strives to improve internal controls
the process of corporate governance needs to be
through training/socialization and sanction policies
improved.
(administrative/penalties). c.
2. Governance Process
Positive Factor
The things that have been done in the process of corporate governance: a.
b.
The learning process does not include a certain level of organization so that an understanding of the provision is still inadequate. This is partly also due to employee turnover is quite high.
d.
Realization of educational expenses for 2015
Governance process has been implemented by
amounted to 2.53%, still below the minimum
the Directors supported by all the work unit in the
requirement of 5% of labor costs. The Bank has
organizational structure. The strategic policy is taken
prepared an action plan to optimize the realization of
through the mechanism of Directors Meeting (held
the education and training budget which has been
48 times a year).
submitted to the Financial Services Authority (the
The Directors has been monitoring the Bank's commitment related follow-up inspection by the
c.
Internal controls have not been going well as the
Bank's commitment). e.
Based on the results of the FSA related to Market
Financial Services Authority and Bank Indonesia. The
Risk and Liquidity Risk, there are still weaknesses that
entire findings of the FSA/BI have been followed up in
must be improved immediately, such as:
accordance with the agreement (Bank Commitment
•
For Market Risk, including enhancements
to December 2015).
Policies, Guidelines & Management Securities
The supervisory process has been carried out by the
and improve the implementation of stress
Board of Commissioners assisted by its Committees
testing and IRBB measurement.
with the scope of surveillance and monitoring in accordance with the provisions. Meetings of the
•
For Liquidity Risk, including improve the policies and the implementation of the Contingency Funding Plan (CFP) as well as the improvement of Liquidity Risk Management Policy
170
Annual Report 2015
Follow-up on these findings will be starting in January 2016
Negative Factor a.
There is still a violation of the submission of reports to regulators that cause financial penalties related delays
3. Governance Outcome
or reporting errors, but the financial penalties show a
Positive Factor
downward trend compared to 2014 (both frequency
a.
and nominal fines).
The Board of Commissioners and Directors have performed its duties and held a meeting in
b.
b.
the frequency showed a downward trend compared
meeting could be well administered.
to the first half of 2015 (with nominal fraud over
Bank has been implementing the transparency of
Rp100 million during the first half of 2015 as many
financial statements, non-financial and corporate
as five cases, while the second half of 2015 as many
governance report as well as information on products in accordance with the provisions. c.
Fraud still occurs in the second half of 2015, but from
accordance with provisions where the results of the
as 1 case). c.
Banks have done transparency of customer
Achievement of credit and third party funds are not in accordance with the targets set in the RBB.
complaints and conducted follow-up evaluations of customer complaints. d.
There is no breach of the principle of prudence during the period of the second half of 2015 as LLL, GWM, CAR, Core Capital, NPL and PDN.
e.
Achievement of assets, earnings and capital has exceeded the targeted set by RBB.
Whistleblowing System Disclosure
To complement the overall internal control system, Bank Mega
WBS is applied with a series of clear mechanisms, appropriate
has a whistleblowing mechanism that serves to manage the
and integrated to deal with complaints and complaints from
reporting of fraud and abuse. The system is managed and
customers. Complaints by customers of Bank Mega can be
monitored by Tim Whistleblowing System (WBS) is the Banking
delivered through three channels, namely through Branch, Call
Fraud Unit of Work (BFKR). In the implementation process of
Center Bank Mega and Mega Bank Holiday Website. Amenities
the investigation and handling of WBS, BFKR performance was
complaint through the website of Bank Mega (www.bankmega.
supported by the entire work unit within the Bank.
com) was developed by the working unit Customer Care Center that integrates directly with System Center Online Customer Care Hotline.
Annual Report 2015
171
Hierarchy of Bank Mega’s violations reporting is as follows:
1 Report of violation submitted directly to BFKR along with the evidences.
Report of violation/fraud committed by WBS/BFKR addressed directly by the whistleblower to the President Director. Further handling of the report of violation/fraud committed by the President Director if necessary, the investigation will be conducted by investigators/independent external auditors. Report of violation/fraud committed by the members of the Directors or the person who has a special relationship with the members of the Directors submitted to the Board of Commissioners by the whistleblower. Further handling of the report violation/fraud committed by the Board of Commissioners and if necessary, the investigation will be conducted by the investigators or independent external auditors.
2 3
4
Report of violation/fraud committed by the member of the Board of Commissioners submitted by the Commissioner of the whistleblower. Further handling of the violation/ fraud report committed by the President Commissioner and if necessary, the investigation will be conducted by the investigators/independent external auditors.
Through this Violation Reporting Mechanism System, any form
reported and proceeded in accordance with the Bank's policies
of violation of procedures and code of conduct of the Bank
and prevailing regulation.
and which contains elements of criminal acts that occurred in the Work Unit/Division/Branch/Sub Branch are expected to be
172
Annual Report 2015
CORPORATE SECRETARY
Corporate Secretary as the liaison officer for investors, capital
Based on the Decree of the Directors in 2015, Christiana
market participants, regulators, the media and society.
Damanik serves as Corporate Secretary of the Company since
Corporate Secretary role in communicating and providing
November 2015.
information to various stakeholders, and act as a liaison between the Bank and Bank Indonesia, the Financial Services
Corporate Secretary also facilitates latest financial and non-
Authority, Indonesia Stock Exchange, KSEI and Institutions and
financial material information required by the financial capital
Capital Market Supporting Professionals. Corporate Secretary is
market authorities, shareholders and other stakeholders. The
also responsible for coordinating and monitoring the settlement
provision of such information, among others in the form of
of customers’ complaints by units at the head office and
publication of financial reports, quarterly performance analysis,
branches of the Bank.
and implementation of Public Expose in accordance with the applicable regulations. Those series of activities organized under
Appointment of Corporate Secretary of Bank Mega has been
the coordination of the Corporate Secretary.
done in accordance with the Regulation of the Financial Services Authority No. 35/POJK.04/2014 about the Corporate Secretary
Throughout 2015, Corporate Secretary of Bank Mega has
of Public Company, which meet the following requirements:
undertaken many activities related to stakeholders among
1.
Capable of conducting legal actions
others, the implementation of the Annual GMS for 2015
2.
Have knowledge and understanding in law, finance and
financial statements and the Extraordinary GMS on May 7,
corporate governance
2015.
3.
Understand the business activities of Public Company
4.
Communicate well, and
5.
Based in Indonesia
Bank Mega Press Release 2015 No
Title
Date
1
Six Banks Serve Electronic Payment Parking
2
Bank Mega Support Retail Sukuk Sales Series Sr-007
Mataram, February 23, 2015
Jakarta, January 29, 2015
3
Bank Mega Support Retail Sukuk Sales Series Sr-007
Banjarmasin, February 25, 2015
4
Bank Mega Support Retail Sukuk Sales Series Sr-007
Bandung, March 2, 2015
5
Realizing Synergies with Sister Company, Bank Mega’s management Moves from KCP Jakarta Plaza Bapindo to Denpasar Sunset Road
Denpasar, March 2, 2015
6
Bank Mega and Nike Give Donation To Football School in Indonesia In the event of "Football Bazaar 2015"
Jakarta, March 4, 2015
7
Bank Mega Strive Reconsideration On Supreme Court Decision
Jakarta, March 27, 2015
8
PT Bank Mega Tbk Give $50 million loan to PT Gems Tbk
Jakarta, March 31, 2015
9
Bank Mega Mega Travel Fair Holds Special for Beloved Customer
Jakarta, April 2, 2015
10
The signing of the Cross Currency Swap Facility PT Bank Mega Tbk - PT Garuda Indonesia Tbk
Jakarta, April 14, 2015
11
Mega First and Garuda Indonesia Canali Presents Made To Measure
Jakarta, April 18, 2015
12
Bank Mega Share Cash Dividend
13
Bank Mega and PT Altofit Berkat Abadi Sukses Back Holding Nike Warehouse Sale In Jakarta
14
Bank Mega Conducted Relocation and Status Downgrading so the Banking Services become More Focus and Increasing
Jakarta, May 7, 2015 Jakarta, June 10, 2015 Surabaya, June 22, 2015
15
Mega Care Donated Grocery Packages Worth Nearly US$ 1.2 billion to all over Indonesia
Jakarta, July 13, 2015
16
Register Credit Card Bank Mega Through Online Channel And Get Reward
Jakarta, July 30, 2015
17
Bank Mega Doing Relocation from KCP Jambi - Gatot Subroto to KCP Pontianak - Siantan
18
Only Two Hours and Get Mega Carrefour Card
19
Bank Mega Net Profit Grows as much as 44.2% In Third Quarter of 2015
20
Year-end offering of 10% Discount Metro Mega Card Could be Enjoyed Throughout the Year
Pontianak, September 22, 2015 Jakarta, October 12, 2015 Jakarta, October 29, 2015 Jakarta, December 17, 2015
Annual Report 2015
173
INTERNAL AUDIT IMPLEMENTATION
Bank Mega has a standard implementation of the Bank's
3.
Internal Audit function which sets the mission, goals, status, authority, responsibilities and scope of Internal Audit which will be developed after the condition of the Bank. In compliance
Identify any possibilities to improve and boost efficiency of resources and fund utilization.
4.
Provide corrective inputs and objective information on the audited activities at all management level
with the regulations of Bank Indonesia, Internal Audit has duties and responsibilities as follow:
In accordance with the bank's business development, internal
1.
Assist the duties of President Director and the Board
audit function has a very important role in the implementation
of Commissioners in monitoring by elaborating audit
of good corporate governance. Throughout 2014, the Internal
results to the extent of planning, implementation, and
Audit Mega Bank has demonstrated optimal performance in
monitoring.
carrying out the mandate and ran its function properly.
2.
Perform analysis and assessment in financial, accounting, operational and other activities through direct examination and indirect monitoring
President Director
Internal Audit Head
Secretary
Credit Audit Head
Funding Audit Head
Operations Audit Head
Head Office Audit Head
Audit Planning & Quality Assurance Head
IT Audit Head
Credit Audit Staff
Funding Audit Staff
Operations Audit Staff
Head Office Audit Staff
Audit Planning & Quality Assurance Staff
IT Audit Staff
Internal Audit Members and Certifications In the end of December 2015 The Chairman of Internal Audit Unit supervised 6 (six) divisions with the total numbers of 73 (seventy three) employees which are certified by risk management as follows:
174
Annual Report 2015
No.
Risk Management Certification
Total Employees
Description
1.
Level 1
43
Audit Staff
2.
Level 2
1
Audit Staff
3.
Level 3
6
Head of Audit Division
4.
Level 4
1
Internal Audit Head
5.
Have no certification
22
21 new employees and 1 secretary
Total IADT employees
73
To improve the competence of resources and objectivity of audit
The audit results are submitted in Audit report is prepared
results, SKAI enrolls its auditors in training program, pertaining
in a document include all findings and feedbacks from the
to external and internal ones, seminar/workshop while
auditee, as well as auditee commitment to finalize the audit
preparing these auditors to join internal auditor sustainable
findings in certain established period. As the follow-up on
training program.
the audit findings, SKAI inquired improvement evidence by using supporting documents. The follow-up will continuously
Performance in 2015
performed until all the issues can be resolved by the auditee.
Internal audit Work Unit (SKAI) has implemented its duties and
Improvement of Auditor Quality
responsibilities during 2015 as mandated by Bank Indonesia and the management. Within the time period, the Bank has
Internal Audit Unit plays an important role to ensure that the
recorded several important achievements that created prudent
results of the evaluation of audit focuses on the development of
work climate and in line with the spirit of corporate governance
the Bank. To that end, the Bank always ensures that the Bank's
as well as solid risk management in the ongoing development
business development must be accompanied by a reliable
of business organization structure. Below are some of the actual
standard Auditor.
significant achievements: 1.
Perform Operational Audit on 155 Branch Offices.
Bank Mega continues to develop competence by providing
2.
Perform Audit Funding on 155 Branch Offices.
thorough and intensive training of education until a risk
3.
Perform Credit Audit on 104 Branch Offices.
management certification for the Auditor. Bank analyze the
4.
Perform Audit on 19 Divisions and 1 AMI Audit (ISO) in
needs of each Auditor personnel so that the training provided
Head Office
right on target and based on the needs.
5.
Audit Mega Oto Joint Finance (MOJF) in 13 Partner Offices.
6.
Audit APU PPT, Risk Management, Anti Fraud, as well as Consumer Service and Protection on 12 Branch Offices.
7.
Perform Audit on 1 Regional Office
8.
Audit Information System Technology on 9 application systems and 16 branch offices.
9.
Monitor all findings on all auditees.
10. Perform internal audit monitoring implementation on Lembaga Jasa Keuangan (LJK) in Mega Corpora Group. 11. Act as the counterpart of Bank Indonesia/Indonesia Financial Services Authority
Annual Report 2015
175
INTERNAL CONTROL SYSTEM
To ensure that all Bank’s investment and asset in a controlled
implementation, internal control system involves coordination
and protected condition, Bank put the internal control system
with various parties, especially with the Audit Committee and
as the unseparable part of each function of Bank’s daily activity.
the External Auditor. Throughout 2015, all management and
Bank Mega internal control system refers to the division
employees of the Bank ensure that the provision of policy,
function principle in terms of financial and operational control
control procedures, evaluation and direction of the Directors
and has been in accordance with the prevailing legislation.
have been complied and implemented consistently.
In its consistent implementation, the internal control system could help the Directors and Commissioners in managing and controlling risk which could affect the performance or
Evaluation of Internal Control Effectiveness
company’s loss. As it as been discussed in audit result report which was In general, Bank’s internal control system is designed and
performed by SKAI, throughout 2015 Bank Mega internal
applied based on ideal internal control framework according
control system has been effectively and properly conducted.
to provision of COSO (Committee of Sponsoring Organizations
However, Bank has still found several weaknesses that have
of the Treadway Commission). Internal control framework
to be improved. For the future, Bank will always attempts to
includes risk assessment environmental control, activities
improve effectiveness of internal control system in order to be
control, information and communication, and monitoring. In its
running appropriately with the Bank’s business so that it could realize the intended purpose.
176
Annual Report 2015
CODE OF CONDUCTS AND CORPORATE CULTURE
INTEGRITY COMMITMENT
The main points of the Bank's main value is expected to be the culture of the Bank are:
Bank Mega adheres a value that has become unseparable
•
Entrepreneurship
part of code of ethics and Bank’s culture as a whole namely
•
Ethics
“Integrity”. Based on Bank’s determination to carry out integrity
•
Cooperation
commitment continously and in sustainable manner, Bank
•
Dynamic
has performed improvement through Integrity Commitment
•
Commitment
Guideline Revision as Circular Letter of Directors No.052/ DIRBM-CGCG/13 dated April 1, 2013. This revision has been
This Corporate Culture becomes the guidelines for all employees
socialized to all level of organizations through meetings as well
in interacting among employees as well as with the customers
as distribution of Integrity Commitment Book to all employees.
and shareholders. Manifestation of this Corporate Culture is
Integrity Comitment Book is applied to all management and
expected to improve Bank’s reputation as well as to influence
organization level by implementing GCG principles, Code of
the way of thinking, attitude, and behaviour of each employee
Conduct and Prudential Banking.
to become the responsible corporate citizen. Therefore, Bank Mega vision and mission to become the pride of the country
CORPORATE CULTURE
could be realized through the continous good relationship to all stakeholders.
To create a harmonious working environment, Bank Mega implements Corporate Culture as the core values in accordance with the principles and become the guidelines for Bank Mega employees’ everyday life. These values are formed and become a foundation of the Bank's management implementation and the whole work units.
Annual Report 2015
177
06 CORPORATE SOCIAL RESPONSIBILITY
CORPORATE SOCIAL RESPONSIBILITY
Bank Mega conducts business activities based on a vision to
Bank Mega CSR programs throughout 2015 are Mega Peduli,
become the pride of the nation. This vision has been embedded
Education "Ayo ke Bank", Computers donations and other
and internalized thus foster the commitment to contribute in
social activities. Bank Mega CSR program is also a manifestation
realizing a better Indonesia.
of the Bank's compliance with regulatory provisions as stipulated in Acts No. 40 year 2007 on Limited Liability
Bank Mega also very concerns that the company’s existence
Companies, and a form of appreciation for the public’s support
is not only based on the profitability achievement. To that
toward the Bank’s development.
end, the Bank actualize various attempts to create harmony between operational performance and profitability growth by
MEGA CARES
creating prosperous and fair society through Corporate Social Responsibility (CSR).
Bank Mega realizes real contribution to society through annual Social activity titled "Mega Peduli". The program
Bank Mega attempts to optimize the CSR program by
implementation based on the awareness that the Bank’s rapid
carrying out carefully organized activities. CSR programs are
growth and development are inseparable from all parties trust
implemented not only to return the benefits to the community,
and support. Therefore, the Bank returns some profitability in
but more to embody a harmonious relationship with the
the form of social assistance to eligible receivers.
surroundings, precisely the community and the environment, and to provide sustainable added value to all parties. In practice, the Bank involving all stakeholders to ensure that the programs could provide benefits that cover each level of society.
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This activity aims to establish awareness and commitment of the
Computer Donation
entire management and employees to social and community responsibility, especially to the underprivileged people such
To complement the program "Ayo ke Bank", Bank Mega also
as orphan (Orphanages), elderly people (Elderly Homes/Panti
regularly conducts "Computer Donation" program for schools
Werda), the homeless, the disabled, disaster victims and others
that require such basic devices. Bank Mega understands that
that are around work unit and/or around the Branch/Sub
today's young generation really needs knowledge related to
Branch/Cash offices throughout Indonesia.
the use of computer equipment. With adequate knowledge, it is expected to create intelligent generations who are ready
Mega Cares was distributed through Branch/Sub Branch/Cash
to adapt to the globalization. In 2015, through “Computer
Offices throughout Indonesia. Implementation of this program
Donation” program, Bank Mega distributed five (5) computer
involves all employees to actively participate to foster social
units to SDN Martadinata, Majalaya, West Java.
sense and concern about others.
Other Activities In 2015, benefit of Mega Cares activities was increasingly perceived by needy society along with the weakening of society
Bank Mega also actively involved in other social activities,
purchasing power and the government policy to increase the
especially in the occurrence of natural disasters, both locally and
prices of basic commodities. Related with these conditions,
nationally. Coinciding with Bank Mega Anniversary in 2015,
Bank Mega distribute basic daily needs to improve the society
the Bank collaborate with the Indonesian Red Cross (PMI) to
welfare.
conduct blood donor activity at Head and Regional Offices.
Banking Education Ayo Ke Bank
Meanwhile, in order to take advantage of school holidays, Bank Mega also held a mass circumcision for children from poor families.
Related to the commitment to create the intelligent and insightful Indonesian generation, Bank Mega consistently implement special education program that aims to develop the society knowledge in banking field. This program was initiated by Bank Indonesia as a manifestation of the sixth pillars of the Indonesian Banking Architecture which stipulates that banks are responsible to educate people about banking basic principles. Throughout 2015, Bank Mega has been carrying out several activities related to the educational program, namely: •
Education to the Parahyangan University student along with their visit to the Head Office.
•
Education "Ayo ke Bank" to the students of SDN Martadinata, Majalaya, West Java.
•
Literacy Education about financial markets to the Analysts Student Association of the University Stock Exchange MH. Thamrin, Jakarta.
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181
07 CORPORATE DATA
PROFILE OF AUDIT COMMITTEE (Non the Board of Commissioners)
IRAMADY IRDJA
ADRIAL SALAM
Indonesian citizen, born in Payakumbuh in 1955. Graduated
Indonesian citizen, born in Padang in 1959. He earned the
from Telkom Institute of Technology (ITT), Bandung and later
degree in Magister of Management in 2001 from Pancasila
studied Economics in Indonesia Open University. He also earned
University. He actively attended various seminars and trainings
Master Degree in Management from Islamic University of
of multi areas.
Member
Member
Indonesia Yogyakarta. He is also active as speaker at local and international seminars. Started his career in Bank Indonesia in
His assignment in Bank Mandiri started from 1999 to 2015,
1981 with latest position as Deputy Director of Bank Indonesia-
and hold several positions. In 2006, he served as Investigator
Head of Bank Monitoring in North Sumatera and Nanggroe
Special Audit. From 2008 to 2011 he served as Regional Internal
Aceh Darussalam (NAD) Region. Since May 15, 2013, he serves
Control Regional V (130 branches in South Jakarta, Bogor and
as a member of the Audit Committee of Bank Mega.
Sukabumi). From 2011-2014 he served as Audit Manager Retail Product & Distribution Regional I (Sumatera). In 2014-2015 served as Audit Manager Retail Product & Distribution Regional II (Jakarta and Kalimantan). In 2015, he served as Head of Transformation Team in Audit Unit. Joined Bank Mega in May 2015 serves as Audit Committee until present.
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PROFILE OF RISK OVERSIGHT COMMITTEE (Non the Board of Commissioners)
PURWO JUNIANTO
TRIE GOENADI WIDODO
Indonesian citizen, born in Jakarta in 1955. Earned his MBA
Indonesian citizen, born in Jakarta in 1960. Graduated from
in 1993 from University of Illinois USA. Started his career in
Faculty of Economics majoring Economics and Development
Banking in 1979 as Management Trainee in Export Import/
Study, University of Jember in 1987. In 1989 started his career
Bank Exim. Latest position in Bank Exim was Head of Credit
in PT Randika Universal Express as Supervisor of finance and
Bureau from 1999-2000. Joined with Bank Mandiri for 2 years,
administration until 1990. In 1991 he became the Executive
and resigned in 2001. He was a lecturer at MM UGM – Jakarta
Development Program in PT Bank Pacific. From 1996-2014 he
from 2002-2006 and from 2004 until present he is the Financial
served several positions in PT Bank Mega; including as Auditor
Director of PT Tirto Bumi Prakarsatama. Being reappointed as
of Internal Audit Unit, Supervisor Internal Control, Audit Team
Risk Oversight Committee in Bank Mega since April 2013 until
Leader, Deputy Lending Area Manager, Branch Manager, and
present.
latest position as SME Credit Policy Head from 2013 to 2014.
Member
Member
Served as Risk Oversight Committee member since May 2015.
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185
PROFILE OF REMUNERATION & NOMINATION COMMITTEE (Non the Board of Commissioners)
Indonesian citizen, born in Pematang Siantar in 1964. Graduated from Faculty of Psychology, University of Indonesia in 1989. Joined with Bank Mega in 2008 and at present served as Human Capital Management Head. Being reappointed as Remuneration and Nomination Committee member of Bank Mega in accordance with Decree of the Directors in May 2015.
ANWAR VIVERDY PURBA Member
PROFILE OF CORPORATE SECRETARY
Indonesian citizen, 54 years old. Earned her Bachelor of Arts in Political science degree from University of the Philippines, Quezon City, Metro Manila in 1987. Served as Corporate Affairs Head PT Bank Mega Tbk since October 2015. Also acting as Corporate Secretary per November 2015. Previously, from 2010 until 2015 she served as SVP. Corporate Secretary PT Bank Pundi Indonesia Tbk. From 2007 to 2010 she served as Advisor in Corporate Communication in several industries. Previously served as VP. Corporate Communication
Christiana Maria Damanik Corporate Secretary
PT Bank Mandiri (Persero) Tbk from 2004 to 2007. Started her career in Banking in 1996 in PT Bank Danamon Indonesia Tbk with the latest position as AVP. Corporate Communication in 2004. Experience in non-banking from 1990 1996 in PT Benua Birunusa (holding company in property). Also, at PT Astrindo Satrya Kharisma from 1988 to 1990 which marked as the beginning of her career.
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PROFILE OF INTERNAL AUDIT UNIT
Indonesian citizen, 54 years old. Earned his Bachelor Degree in Accountant from Trisakti University in 1986 and Master Degree in Information System Management (MMSI) from Gunadarma University in 1998. He leads the Internal Audit of PT Bank Mega Tbk since 2006. He previously served as auditor in Para Group. Started the career in Banking at Bank Danamon where his assignment period was from 1988 to 2005 with various position, and the latest was as the Head Division of Regional Audit all over Indonesia. Has passed and earn Risk Management Certification (BSMR)
JUSUF SUKIMAN
Level 4.
Head of Internal Audit
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187
Executive Officers
NO. 1
Name Rika Rahayu Begawan
Position Regional Head Bandung
2
Slamet Haryanto
Regional Head Semarang
3
Phie Karsa Kosindra
Regional Head Jakarta 1
4
Andrew Wongjaya
Regional Head Makassar
5
Husni Sim
Regional Head Medan
6
Koesprijono
Regional Head Surabaya
7
Budi Setio Wibowo
Crime & Fraud Investigation Head
8
Adang Isnandar
Corporate Legal Head
9
Christiana Maria Damanik
Corporate Affairs Head
10
Jusuf Sukiman
Internal Audit Head
11
Adistia Sukyantho
Financial Control Head
12
Hanusa Prahara
General Management Office
13
Vivian Widjaja
General Management Office
14
Farmawaty Tan
General Management Office
15
Omar Soeharto
Compliance & Gcg Head
16
Ismiantari Soerjadi
Anti Money Laundering Head
17
Raja Pardede
National Retail And Sme Credit Review Head
18
Martin Partahi Hasoloan Panggabean
Market, Liquidity & Integrated Risk Management Head
19
Budi Siahaan
National Credit Control & Special Asset Management Head
20
Dwi Indah Karmianti
National Credit Appraisal Head
21
Yeremia Ariyanto Imanuel
Sme Asset Recovery Head
22
Anwar V Purba
Human Capital Management Head
23
Daniswara Hadimurti
Human Capital Reward, Operations & Services Head
24
Ang Lennywaty
Human Capital Business Partner Head
25
Caesar C. Rasyad
Corporate Culture & Change Management Head
26
Banyon Anantoseno
Collection & Fraud Management Head
27
Noordwianto Chandra Kresna
Ccpl Front End Collection Head
28
Bobby Herman Joenan
Ccpl Recovery Head
29
Erwin
Ccpl Retail Sales Head
30
Mirtha Rialita Rahman
Ccpl Marketing Head
31
Arief Tendeas
Ccpl Operation Head
32
Erin Young
Ccpl Financial Planning & Analytics Head
33
Theresia Lirani Setyowati
Marketing Communication Head
34
Veronica Henny Sisilia
Synergy Head
35
Agatha Indah Krisnawati
Corporate Business Head
36
Agustina Chaidir
Corporate Sales Head
37
Widjaja Hendra
Retail & Commercial Business Head
38
Irianto Dwi Gunawan
Retail Banking Head
39
Guritno
Commercial Banking Head
40
Leonard Panjaitan
Indirect Channel Head
41
Ditto Harnando Purwadi
Strategic & Business Development Head
42
Francisca Romana Trihandajani
Middle Office Head
43
Dimas Prasetyo
Property & Facility Management Head
44
Mariana Haryani
General Services Head
45
Yoyo Juhartoyo
It Electronic Channel Head
46
Utomo Budi Rahardjo
Core Banking System Head
47
Dedy Curyani
It Infrastructure Service & Operations Head
48
Didik Supriyanto
Centralized Transactional Operations Head
49
Aloysius Ary Satrio
Operations Control Head
50
Triarso Anggoro
Network Operations Head
51
Mutesa Holdin
Centralized Credit Operations Head
52
Ari Yanuanto Asah
Process & System Development Head
53
Tri Gangga Wiratma
Corporate Policy & Procedure Development Head
54
Toto Prasetio
It Project Management Head
55
Benedictus Budisetiawan
Global Market Head
56
Martono
Treasury Head
57
Rina Diana
International Banking & Financial Institution Head
58
Sarmiati
Capital Market Services Head
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Annual Report 2015
NO. 59
Name Cynthia Rikasari
Position Treasury International Banking Business Support Head
60
Usdek Simanjuntak
Sme Collection & Remedial Head
61
Diki Wanda Jatnika
Debit & E-Channel Head
62
Rudy Vergo
Regional Funding Manager (Makassar)
63
Yanti Huang
Regional Funding Manager (Medan)
64
Pahala Davids Pandjaitan
Regional Funding Manager (Jakarta)
65
Rosalia Lidwina Howiwati
Regional Funding Manager (Semarang)
66
Thomas Purnawarman
Regional Funding Manager (Surabaya)
67
Bintoro Winoto
Regional Wholesale & Retail Business Manager (Jawa Timur)
68
Rahardjo Widi Hastomo
Regional Wholesale & Retail Business Manager (Jawa Tengah)
69
Trifena Myra Limanjaya
Regional Wholesale & Retail Business Manager (Jawa Barat)
70
Obet H Sihombing
Regional Commercial Business Manager (Jakarta)
71
Tety Puspitawaty
Regional Retail Business Manager (Jakarta)
72
Desy Miranda
Corporate Funding Business Head
73
Aditya Wahyu Windarwo
Retail Product Management & Digital Banking Head
74
Grace Vita Nelwan
Customer Experience Head
75
Surita Tanusdjaja
Sales Academy Head
76
Setiadi
Branch Manager Cabang Cirebon
77
Ferry Hendrawan
Branch Manager Cabang Bandung Soekarno Hatta
78
Doddy Sukmawan
Branch Manager Cabang Tasikmalaya
79
Teguh Utama Widodo
Branch Manager Cabang Tangerang Gading Serpong
80
Harjadi Budiman
Branch Manager Cabang Jakarta Sunter Justus
81
Yohanes
Branch Manager Cabang Bogor
82
R. Yuniarto Nugroho
Branch Manager Cabang Jakarta Sudirman
83
Sandra Rustandi
Branch Manager Cabang Jakarta Tendean
84
Agus Leonar Sofyan
Branch Manager Cabang Lampung Malahayati
85
Julisagsn Jelikam Grace Pontoh
Branch Manager Cabang Ambon
86
David Chan
Branch Manager Cabang Balikpapan
87
Theresia Sandhora A.
Branch Manager Cabang Banjarmasin
88
Ronny Tansil Hamdani
Branch Manager Cabang Jayapura
89
Siyene Chandra
Branch Manager Cabang Kendari
90
Jenny Gorianto
Branch Manager Cabang Makassar
91
Abraham Meoko
Branch Manager Cabang Manado
92
Sudarson
Branch Manager Cabang Palangkaraya
93
Frederik Putong
Branch Manager Cabang Palu
94
Leo Christio
Branch Manager Cabang Pontianak
95
Yulli Sumargo
Branch Manager Cabang Samarinda
96
Abubakar Adam
Branch Manager Cabang Ternate
97
Antoni
Branch Manager Cabang Batam
98
Rusdy Sentosa
Branch Manager Cabang Bengkulu
99
Vincent Sutanto
Branch Manager Cabang Jambi
100
Liusnawaty
Branch Manager Cabang Medan Maulana Lubis
101
Alexander Iskandar
Branch Manager Cabang Padang
102
Maruli Tua Tambunan
Branch Manager Cabang Pekanbaru
103
Mariana
Branch Manager Cabang Pematang Siantar
104
Betty Magdalena
Branch Manager Cabang Sibolga
105
Suryati
Branch Manager Cabang Palembang
106
Eko Yuniawan Aryanto
Branch Manager Cabang Purwokerto
107
Koesharyadi
Branch Manager Cabang Semarang
108
Hartono
Branch Manager Cabang Surakarta
109
Atho Wadud Fahmi
Branch Manager Cabang Tegal
110
V. Joko Kuncorojati
Branch Manager Cabang Yogyakarta
111
Ardhana Febrianaji
Branch Manager Cabang Denpasar
112
Denny Imam Maghfur
Branch Manager Cabang Jember
113
Untung Pujadi
Branch Manager Cabang Kediri
114
Sugiartha
Branch Manager Cabang Mataram
115
Djoko Tjandra Agung
Branch Manager Cabang Surabaya Darmo
116
Sebastianus Nicholas Handoso
Branch Manager Cabang Surabaya Yos Sudarso
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189
PRODUCTS AND SERVICES
Bank Mega offers various products and services which will be described as follows:
Saving, Checking, and Time Deposit • Mega Dana
• Mega Perdana
• Mega Depo
• Mega Maxi
• Mega Absolut
• Mega Depo Valas
• Mega Rencana
• Mega Pro
• Mega DOC
• Mega Berbagi
• Mega Bisnis
• Tabunganku
• Mega Ultima
• Mega Giro Valas
Loans • Mega Guna
• Mega Sindikasi
• Mega OTO
• Mega PRK (Pinjaman Rekening Koran)
• Kredit Korporasi Primer dan
• Mega Griya
• Mega Oto
Anggotanya
• Mega Reno
• Mega Oto Joint Financing
• Pembiayaan Fasilitas Ekspor Impor
• Mega Medika
• Mega Inventory Financing
• Mega Implant
• Mega Refund
• Mega Supplier Financing
• Jaminan dan Garansi Bank
• Mega Modal Kerja
• Kredit Modal Kerja
• Mega Investasi
• Kredit Modal Kerja Permanen
Trade Finance
Treasury
• Mega SKBDN
• Foreign Exchange Transactions (Spot, Forward & Swap)
• Mega Stanby LC
• Money Market
• Mega Letter of Credit
• Marketable Securities/Bonds
• Mega Bank Garansi
• SBI
• Kredit Pengusaha Kecil dan Mikro
Services • Mega ATM
• Mega Wali Amanat
• Mega Inkaso
• Mega Pass
• Mega Concentration Account
• Mega Intercity Clearing
• Mega Call
• Mega PC Banking
• Mega E-Billing
• Mega Mobile Banking
• Mega Automatic PIB
• Settlement Bank
• Mega Auto Pay
• Mega Custody Service
• Mega Payroll
• Mega Internet Banking
• Mega Security Agent
• MegaFirst Priority Banking
• Mega Tax
• Mega Transfer
• MoneyGram
• Mega SDB (Safe Deposit Box)
• Mega Kliring
• Gallery Foreign Exchange
Payment Card
International Transaction
• Credit Card Mega Visa
• Metro Mega Card
• Debit dan ATM Card Mega Pass
• MegaFirst Infinite Card
• Corporate Card
• TSM Ultima
• Carrefour Mega Card
• Mega Cash
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Annual Report 2015
• Remittance
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191
BRANCHES NETWORK
KANTOR PUSAT Menara Bank Mega Jl. Kapten Tendean Kav. 12 – 14 A , Jakarta 12790. Tel. (021) 79175000 (Hunting) Fax. (021) 79187100 KANTOR WILAYAH JAKARTA Gedung Kantor Bank Mega Wilayah Jakarta-1 Lantai 3 - 7 Jl. Cikini Raya, No. 28A Kel. Cikini, Kec. Menteng Jakarta 10330. Tel. (021) 29290600 Fax. (021) 29290666
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KANTOR CABANG PEMBANTU JAKARTA-KOTA Jl. Pintu Besar Utara No. 31-33 Jakarta 11110. Tel. (021) 6902667 Fax. (021) 6913083
KANTOR CABANG PEMBANTU JAKARTA-BANDENGAN Jl. Bandengan Utara No.87 Penjaringan, Jakarta 14440. Tel. (021) 66605145 Fax. (021) 66605323
KANTOR CABANG PEMBANTU JAKARTA-PLUIT Jl. Pluit Kencana Raya No. 98-100 Jakarta 14450. Tel. (021) 6628873 Fax. (021) 6628874
KANTOR CABANG PEMBANTU JAKARTA-GLODOK Kompleks Ruko Glodok Plaza Blok G No. 5, Jakarta 11120. Tel. (021) 6598088 Fax. (021) 6000113
KANTOR CABANG PEMBANTU JAKARTA-MANGGA DUA Komplek Ruko Harco Mangga Dua Blok E 32, Jl. Mangga Dua Raya Jakarta 10730. Tel. (021) 6000188 Fax. (021) 6123162 KANTOR CABANG PEMBANTU JAKARTA-MUARA KARANG Jl. Muara Karang Raya No. 50 E Jakarta 14450. Tel. (021) 6621018 Fax. (021) 6621135
KANTOR CABANG PEMBANTU JAKARTA-ITC MANGGA DUA ITC Mangga Dua Lantai 4 Blok AB No. 39 - 42 Jl. Mangga Dua Raya, Jakarta 14430. Tel. (021) 62300855 Fax. (021) 62300880 KANTOR CABANG PEMBANTU JAKARTA-TUBAGUS ANGKE Komp. Duta Mas Blok D9/A Kav. No. 7 Jl. Tubagus Angke Jakarta 11460. Tel. (021) 56944575 Fax. (021) 56944576
KANTOR CABANG PEMBANTU JAKARTA-CITRA GARDEN Komplek Ruko Citra Niaga No. A2 Jl. Kebahagiaan, Jakarta 11830 Tel. (021) 54370788 Fax. (021) 54370790 KANTOR CABANG PEMBANTU JAKARTA-PANTAI INDAH KAPUK Rukan Cordoba Blok G No. 17 Bukit Golf Mediterania Pantai Indah Kapuk Jakarta 14440. Tel. (021) 55966039 Fax. (021) 55966040
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193
KANTOR CABANG PEMBANTU JAKARTA-TAMAN PALEM Komp. Perumahan Taman Palem Lestari Blok B-17 No. 65-66 Cengkareng, Jakarta 11730. Tel. (021) 55951983 Fax. (021) 55951986 KANTOR CABANG PEMBANTU JAKARTA-DUTA HARAPAN INDAH Komp. Duta Harapan Indah Blok L.11-12, Kapuk Muara Penjaringan, Jakarta 14460. Tel. (021) 66602545 Fax. (021) 66602414 KANTOR CABANG PEMBANTU JAKARTA-TELUK GONG Jl. Kampung Gusti Blok N Kav.54-55, Kel Pejagalan, Kec Penjaringan Jakarta 14450. Tel. (021) 6602498 Fax. (021) 6602494 KANTOR CABANG PEMBANTU JAKARTA-LOKASARI Komplek Pertokoan THR Lokasari Blok B, 25 – 27 Jl. Mangga Besar, Jakarta 11170. Tel. (021) 6259886 Fax. (021) 6591325 KANTOR CABANG PEMBANTU PANGERAN JAYAKARTA Jl. Pangeran Jayakarta No.109A, Jakarta 10730. Tel. (021) 6266687 Fax. (021) 6266683 KANTOR CABANG PEMBANTU JAKARTA-ASEMKA Jl. Pintu Kecil No.58 A-B, Kel. Roa Malaka, Kec. Tambora Jakarta 11230. Tel. (021) 6900922 Fax. (021) 6900923 KANTOR CABANG PEMBANTU JAKARTA-ROXY MAS Pertokoan Niaga Roxy Mas Blok B II No 1P Jl. KH. Hasyim Ashari Jakarta 10150. Tel. (021) 6334956 Fax. (021) 6334957 KANTOR CABANG PEMBANTU JAKARTA-CIKINI Gedung Kantor Bank Mega Jl. Cikini Raya, No. 28A Kel. Cikini, Kec. Menteng Jakarta 10330. Tel. (021) 3157671 Fax. (021) 3157617
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KANTOR CABANG PEMBANTU JAKARTA-HASYIM ASHARI Jl. K.H. Hasyim Ashari 9E Jakarta 10130. Tel. (021) 6329327 Fax. (021) 6326585 KANTOR CABANG PEMBANTU JAKARTA-SENEN Komp. Segitiga Senen Blok C8 Jl. Senen Raya No. 135 Jakarta 10410. Tel. (021) 3855124 Fax. (021) 3852324 KANTOR CABANG PEMBANTU JAKARTA-TANJUNG DUREN Jl. Tanjung Duren Raya No. 139 Jakarta 11470. Tel. (021) 5645966 Fax. (021) 5645967 KANTOR CABANG PEMBANTU JAKARTA-PASAR BARU Jl. Sukarjo Wiryopranoto No. 7A Jakarta 11160. Tel. (021) 6011888 Fax. (021) 6011883 KANTOR CABANG PEMBANTU JAKARTA-JEMBATAN LIMA Kompleks Ruko Jembatan Lima Indah No. 15E Jl. K.H. Mansyur Jakarta 11270. Tel. (021) 6331341 Fax. (021) 6330785 KANTOR CABANG PEMBANTU JAKARTA-UNIV.TARUMANAGARA Jl. Letjend. S. Parman No. 1, Lantai 1 Gedung Blok I, Grogol, Jakarta 11440. Tel. (021) 56963004 Fax. (021) 56962415 KANTOR CABANG PEMBANTU JAKARTA-SEASONS CITY Jl. Latumenten No. 33, Komp. Ruko Seasons City Blok. E.28 - 29 Kel. Jembatan Besi Kec. Tambora Jakarta 11320. Tel. (021) 29071491 Fax. (021) 29071492 KANTOR CABANG PEMBANTU JAKARTA-KRAMAT RAYA Jl. Kramat Raya No 178 B Jakarta 10430. Tel. (021) 3144377 Fax. (021) 3144585
KANTOR CABANG PEMBANTU JAKARTA-HAYAM WURUK Jl. Hayam Wuruk No.97 A, Kel. Maphar, Kec. Taman Sari Jakarta 11160. Tel. (021) 6284610 Fax. (021) 6284609 KANTOR CABANG PEMBANTU JAKARTA-BUNGUR Jl. Bungur Besar No.32C, Kel. Gunung Sahari Selatan, Kec. Kemayoran Jakarta 10610. Tel. (021) 42878750 Fax. (021) 42878760 KANTOR CABANG PEMBANTU JAKARTA-KELAPA GADING Jl. Boulevard Barat Blok LA 1 No. 5 – 6 Jakarta 14240. Tel. (021) 45854822 Fax. (021) 45854819 KANTOR CABANG JAKARTA-SUNTER WISMA JUSTUS Wisma Justus Lt. Dasar Jl. Danau Sunter Utara Blok 03 No. 27 – 28 Jakarta 14350. Tel. (021) 65830032 Fax. (021) 65830783 KANTOR CABANG PEMBANTU JAKARTA-SUNTER Komp. Rukan Puri Mutiara Blk. A, No. 83 Jl. Griya Utama, Sunter Agung Jakarta 14350. Tel. (021) 65306423 Fax. (021) 65306426 KANTOR CABANG PEMBANTU JAKARTA-CEMPAKA MAS Rukan Graha Cempaka Mas Blok B No. 1 Jl. Let. Jend. Suprapto Jakarta 10640. Tel. (021) 4222929 Fax. (021) 4222980 KANTOR CABANG PEMBANTU JAKARTA-CEMPAKA PUTIH Gd. Tindra, Jl. Letjend, Suprapto No. 60, Cempaka Putih Jakarta 10520. Tel. (021) 4225877 Fax. (021) 4225887 KANTOR CABANG PEMBANTU KELAPA GADING BOULEVARD RAYA Jl. Boulevard Raya Blok CN 3 No. 3 Kelapa Gading Jakarta 14240. Tel. (021) 45840533 Fax. (021) 45854819
KANTOR CABANG PEMBANTU KELAPA GADING INDAH Jl. Bukit Gading Raya, Blk. A Kav. No.25 Kelapa Gading Jakarta 14240. Tel. (021) 45876711 Fax. (021) 45876712 KANTOR CABANG PEMBANTU JAKARTA-GADING ORCHARD Komp. Orchard Square Jl. Raya Kelapa Hybrida Blk. GOS No.B19. Kelapa Gading Jakarta Utara 14140. Tel. (021) 29077300 Fax. (021) 29077340 KANTOR CABANG PEMBANTU JAKARTA-TANJUNG PRIOK Jl. Enggano No. 68 Tanjung Priok, Jakarta 14310. Tel. (021) 43800746 Fax. (021) 43800745 KANTOR CABANG PEMBANTU JAKARTA-PASAR KOJA Pasar Koja Jl. Kramat Raya No.22 Blok B Kav 1&2, Kel Tugu Utara Kec Koja, Jakarta 14260. Tel. (021) 43920018 Fax. (021) 43920034 KANTOR CABANG PEMBANTU JAKARTA-SUNTER GARDEN Komp. Perum Sunter Garden Blk. B-VII, Kav. No.11A Sunter Agung, Tanjung Priok Jakarta 14350. Tel. (021) 29385070 Fax. (021) 29385071 KANTOR CABANG PEMBANTU JAKARTA-KEBON JERUK Gedung Graha Kencana Ground Floor Jl. Perjuangan No. 88 Kebon Jeruk Jakarta 11530. Tel. (021) 53673982 Fax. (021) 53673979 KANTOR CABANG PEMBANTU JAKARTA-KEBON JERUK INTERCON Komplek Ruko Intercon Plaza Blok F No. 9 Jl. Taman Kebun Jeruk, Jakarta 11630. Tel. (021) 58903686 Fax. (021) 58933789
KANTOR CABANG PEMBANTU JAKARTA-PURI INDAH Rukan Sentra Niaga Puri Indah Blok T - 6 No. 22 Kembangan, Jakarta 11610. Tel. (021) 58356388 Fax. (021) 58356387 KANTOR CABANG PEMBANTU GREEN GARDEN Komplek Ruko Green Garden Blok I – 9 No 12A Jl. Panjang, Jakarta 11520. Tel. (021) 5800123 Fax. (021) 5811506 KANTOR CABANG PEMBANTU CILEGON Jl. Raya SA Tirtayasa No. 17 G Cilegon, Banten 42411 Tel. (0254) 388882 Fax. (0254) 388622 KANTOR CABANG PEMBANTU SERANG Jl. Ahmad Yani No.15 Serang 42151. Tel. (0254) 216070 Fax. (0254) 216027 KANTOR CABANG TANGERANG-GADING SERPONG Jl. Bulevar Raya Gading Serpong Kav Blok M5/15 Desa Curug Sangereng, Kec Padegangan, Kab Tangerang Banten 15810. Tel. (021) 29000809 Fax. (021) 29000769 KANTOR CABANG PEMBANTU TANGERANG-BSD Ruko BSD Sektor VII Blok RL No. 27 Tangerang 15322 Tel. (021) 5388208 Fax. (021) 5388211 KANTOR CABANG PEMBANTU TANGERANG-DAAN MOGOT Jl. Daan Mogot No. 27B Tangerang 15111. Tel. (021) 55772060 Fax. (021) 55772063 KANTOR CABANG PEMBANTU TANGERANG-KARAWACI Ruko Perkantoran Pinangsia Blok H No. 062-063 Tangerang 15139. Tel. (021) 5519699 Fax. (021) 5519747
KANTOR CABANG PEMBANTU TANGERANG-CITRA RAYA Jl. Citra Raya Boulevard Blok H1, No. 15 Ds. Cikupa, Kec CIkupa Tangerang 15710. Tel. (021) 59401141 Fax. (021) 59400516 KANTOR CABANG PEMBANTU TANGERANG-ALAM SUTERA Jl. SN-I No.57 Ds. Pakulonan Kec. Serpong, Tangerang 15325. Tel. (021) 53122880 Fax. (021) 53122879 KANTOR CABANG PEMBANTU JAKARTA-PURI KENCANA Jl. Puri Kencana Blk. K-7/2 M Kembangan Selatan Jakarta 11610. Tel. (021) 58302669 Fax. (021) 58302695 KANTOR CABANG PEMBANTU TANGERANG MERDEKA Jl. Merdeka no.8 Kel. Cimone Jaya, Kec. Karawaci Tangerang, Banten 15114. Tel. (021) 55734999 Fax. (021) 55734949 KANTOR CABANG PEMBANTU TANGERANG CITY Jl. Jenderal Sudirman Ruko Tangerang City Park Blok. F Kav.25, Kel. Babakan Tangerang, Banten 15118. Tel. (021) 29239230 Fax. (021) 29239229 KANTOR CABANG PEMBANTU TANGERANG MUTIARA KARAWACI Ruko Mutiara Karawaci Blok. C No.21 Kel. Bencongan Indah Kec. Kelapa Dua Tangerang, Banten 15810. Tel. (021) 55653342 Fax. (021) 55653343 KANTOR CABANG PEMBANTU TANGERANG CENTER Komp. Mahkota Mas, Gd. Transmart, Tangerang Center Lt.GF Jl. MH Thamrin Tangerang Banten 14450. Tel. (021) 29155100 Fax. (021) 29155102
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KANTOR CABANG JAKARTA-SUDIRMAN PLAZA Sudirman Plaza Complex Indofood Tower, 1st Floor Jl. Jend. Sudirman Kav. 76-78 Jakarta 12920. Tel. (021) 57935988 Fax. (021) 57935959
KANTOR CABANG PEMBANTU JAKARTA-MT. HARYONO Wisma Indomobil I Jl. MT. Haryono Kav. 8, Jakarta 13330. Tel. (021) 8520778 Fax. (021) 8520180
KANTOR CABANG PEMBANTU JAKARTA-RASUNA SAID Menara Mega Syariah Lt. 1 Jl. HR. Rasuna Said, Kav.no.19A Jakarta 12950. Tel. (021) 29852020 Fax. (021) 29852021
KANTOR CABANG PEMBANTU JAKARTA-DEWI SARTIKA Jl. Dewi Sartika Raya No.71, Kel. Cawang, Kec. Kramat Jati, Jakarta 13630. Tel. (021) 80877927 Fax. (021) 80877317
KANTOR CABANG PEMBANTU JAKARTA-BEI Gedung Bursa Efek Indonesia Tower II, Mezzanine Floor Jl. Jend. Sudirman Kav. 52 - 53 Jakarta 12190. Tel. (021) 5152008 Fax. (021) 5152603
KANTOR CABANG PEMBANTU JAKARTA-RAWASARI Jl. Rawasari Selatan No.1C & 1D, Kel. Rawasari, Kec. Cempaka Putih, Jakarta 10570. Tel. (021) 4241934 Fax. (021) 4241966
KANTOR CABANG PEMBANTU JAKARTA-SAHARJO Jl. Dr. Soepomo No. 32 Jakarta 12870. Tel. (021) 83702359 Fax. (021) 8295198 KANTOR CABANG PEMBANTU JAKARTA-GATOT SUBROTO Gedung Patra Jasa Lantai Dasar Jl. Gatot Subroto No. 32-34 Jakarta 12950. Tel. (021) 52900222 Fax. (021) 52900225 KANTOR CABANG PEMBANTU JAKARTA-JATINEGARA Komplek Bona Gabe Blok A No. 5 Jl. Jatinegara Timur Raya 101 Jakarta 13330. Tel. (021) 8515408 Fax. (021) 8515438 KANTOR CABANG PEMBANTU JAKARTA-MEGA PLAZA Gedung Mega Plaza, Lantai Dasar Jl. HR. Rasuna Said Kav. C-3 Jakarta 12920. Tel. (021) 5212929 Fax. (021) 5212959 KANTOR CABANG PEMBANTU JKT MENARA KADIN Menara Kadin, Ground Floor A1 Jl. HR. Rasuna Said Kav. X-5, kav.2-3 Jakarta 12950. Tel. (021) 57903637 Fax. (021) 57903638
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KANTOR CABANG PEMBANTU JAKARTA-RAWAMANGUN Jl. Paus No. 89 B, Rawamangun, Jakarta 11470. Tel. (021) 4753070 Fax. (021) 4756277 KANTOR CABANG PEMBANTU JAKARTA-KUNINGAN CARD CENTER Jl. Komp. RS Mata AINI No. 5-6, Kel. Karet, Kec. Setiabudi Jakarta 12920. Tel. (021) 29410724 Fax. (021) 29410722 KANTOR CABANG PEMBANTU JAKARTA-PLAZA BUMI DAYA Gd. Plaza Bumi Daya Jl. Imam Bonjol No. 61 Jakarta 10310. Tel. (021) 2302155 Fax. (021) 2302156 KANTOR CABANG PEMBANTU JAKARTA-WISMA GKBI Wisma GKBI Suite G05 Jl. Jend. Sudirman No.28 Jakarta 10210. Tel. (021) 57905899 Fax. (021) 57901118 KANTOR CABANG PEMBANTU JAKARTA-BENHIL Jl. Benhil Raya No. 88 Jakarta 10310. Tel. (021) 57951661 Fax. (021) 57951662
KANTOR CABANG PEMBANTU JAKARTA-TANAH ABANG Jl. Fachrudin Tanah Abang Bukit Block C No. 49, Jakarta 10250. Tel. (021) 3926751 Fax. (021) 31924088 KANTOR CABANG PEMBANTU JAKARTA-GEDUNG JAYA Gedung Jaya Ground Floor Jl. MH. Thamrin No. 12 Jakarta 10340. Tel. (021) 31927937 Fax. (021) 31928036 KANTOR CABANG PEMBANTU JAKARTA-TANJUNG KARANG Gedung Bank Exim Lantai Dasar Jl. Tanjung Karang No.3-4A, Jakarta 10230. Tel. (021) 2305364 Fax. (021) 2305362 KANTOR CABANG PEMBANTU JAKARTA-PALMERAH Jl. Palmerah Barat No.32 D & 32 E, Ds. Grogol Utara, Kec Kebayoran Lama, Jakarta 12210. Tel. (021) 53673340 Fax. (021) 53673339 KANTOR CABANG PEMBANTU JAKARTA-ITC PERMATA HIJAU Grand ITC Permata Hijau Ruko Emerald No. 9 Jl. Arteri Permata Hijau Jakarta 12210. Tel. (021) 53663522 Fax. (021) 53663516 KANTOR CABANG PEMBANTU JAKARTA-HASANUDIN Gedung Dani Prisma Lantai 1 Jl. Sultan Hasanudin No. 47-48 Jakarta 12160. Tel. (021) 2702772 Fax. (021) 2702773 KANTOR CABANG JAKARTA-TENDEAN Menara Bank Mega, Lt. Dasar, Jl. Kapt. Tendean Kav. 12 – 14A Jakarta 12790. Tel. (021) 79175888 Fax. (021) 79190868 KANTOR CABANG PEMBANTU JAKARTA-KEMANG Wisma Bakrie CSU Lt. I Jl. Kemang Raya No.4, Jakarta 12730. Tel. (021) 7180771 Fax. (021) 7180773
KANTOR CABANG PEMBANTU JAKARTA-PASAR MINGGU Gedung ILP Jl. Raya Pasar Minggu No. 39A Kel/Kec. Pancoran Jakarta 12740. Tel. (021) 7974337 Fax. (021) 79195646 KANTOR CABANG PEMBANTU JAKARTA-DUTA MAS Komp. Pertokoan Duta Mas Fatmawati Blok B1 No. 6 Jl. RS. Fatmawati 39 Jakarta 12150. Tel. (021) 7233830 Fax. (021) 7233782 KANTOR CABANG PEMBANTU JAKARTA-WARUNG BUNCIT Wisma Perkasa, Jl. Warung Buncit Raya 21 B Jakarta 12510. Tel. (021) 7902530 Fax. (021) 7902532 KANTOR CABANG PEMBANTU JAKARTA-MAYESTIK Jl. Kyai Maja No. 53 C Jakarta 12130. Tel. (021) 72798545 Fax. (021) 72798556 KANTOR CABANG PEMBANTU JAKARTA-PASAR KRAMAT JATI Ruko Pasar Induk Kramat Jati Blk. D2, No. 11,12 dan 12A Jakarta 13540. Tel. (021) 87788275 Fax. (021) 87788285 KANTOR CABANG PEMBANTU JAKARTA-PONDOK INDAH Pondok Indah Plaza 1 Jl. Taman Duta I Blok UA 14 Jakarta 12310. Tel. (021) 75911608 Fax. (021) 75911607 KANTOR CABANG PEMBANTU JAKARTA-FATMAWATI Jl. R.S. Fatmawati No. 80 E - F Jakarta 12430. Tel. (021) 75915141 Fax. (021) 75914868 KANTOR CABANG PEMBANTU CIPULIR Jl. Cileduk Raya No.123 D Kel. Cipulir, Kec. Kebayoran Lama Jakarta Barat 12230. Tel. (021) 7226221 Fax. (021) 7226231
KANTOR CABANG PEMBANTU JAKARTA-PANGLIMA POLIM Ruko Grand Panglima Polim Kav.36 Jl. Panglima Polim Raya Kel. Pulo, Kec. Kebayoran Baru Jakarta Selatan 12160. Tel. (021) 29501062 Fax. (021) 29501051 KANTOR CABANG PEMBANTU TANGERANG-CIPUTAT Komplek Pertokoan Megamal Blk. A/3 Ciputat Jl. Ciputat Raya Tangerang 15412. Tel. (021) 7444221 Fax. (021) 7443661 KANTOR CABANG PEMBANTU CIPUTAT CARREFOUR Carrefour Ciputat Unit GF 05 Jl. RE Martadinata Tangerang, Banten 15411. Tel. (021) 7430649 Fax. (021) 7430634 KANTOR CABANG PEMBANTU CINERE Jl. Cinere Raya Blok A No 1 B Cinere – Depok 16514. Tel. (021) 7535438 Fax. (021) 7536148 KANTOR CABANG PEMBANTU JAKARTA-BINTARO Ruko Bintaro Sektor I, Blok E - 20 Pasanggrahan, Bintaro 12330. Tel. (021) 7351008 Fax. (021) 7351012 KANTOR CABANG PEMBANTU JAKARTA-RADIO DALAM Jl. Raya Radio Dalam, No.99 Kav. F, Gandaria Utara Kec. Kebayoran Baru Jakarta Selatan 12140. Tel. (021) 7261868 Fax. (021) 7260820 KANTOR CABANG PEMBANTU SOVEREIGN PLAZA Sovereign Plaza Lt. Ground. A Jl. TB Simatupang Kav.36 Cilandak Barat, Jakarta Selatan. Tel. (021) 29400301 Fax. (021) 29400303 KANTOR CABANG PEMBANTU JAKARTA-KALIMALANG Komplek Ruko XML (kalimalang) No.43, Jl. KH. Noer Ali Kalimalang, Bekasi 17136. Tel. (021) 8640525 Fax. (021) 8640779
KANTOR CABANG PEMBANTU RUKAN TOP-KALIMALANG Jl. Kalimalang E-6/1-2 Kel/Kec. Duren sawit Jakarta Timur. Tel. (021) 29361841 Fax. (021) 29361833 KANTOR CABANG BOGOR Jl. Ir. H. Juanda No. 38 – 40 Bogor 16122. Tel. (0251) 8356545 Fax. (0251) 8356546 KANTOR CABANG PEMBANTU PASAR ANYAR Jl. Dewi Sartika Blk. B1-B2, Pabaton, Bogor 16121. Tel. (0251) 8328880 Fax. (0251) 8328870 KANTOR CABANG PEMBANTU BOGOR-PADJAJARAN Ruko Sentra V Point Jl. Padjajaran No. 1 Blok ZC Sukasari Bogor 16143. Tel. (0251) 8387030 Fax. (0251) 8364018 KANTOR CABANG PEMBANTU CIBINONG Jl. Mayor Oking Kel. Cirimekar, Kec. Cibinong Bogor 16918. Tel. (021) 87914557 Fax. (021) 87914569 KANTOR CABANG PEMBANTU BOGOR WARUNG JAMBU Jl. Pajajaran Ruko No. 10 & 11 Warung Jambu, Kel. Bantarjati, Kec. Bogor Utara, Bogor 16153. Tel. (0251) 8390020 Fax. (0251) 8390520 KANTOR CABANG PEMBANTU DEPOK-ITC ITC Depok Jl. Margonda Raya No. 56, Depok 16431. Tel. (021) 77214436 Fax. (021) 77214435 KANTOR CABANG PEMBANTU CIBUBUR-CITRA GRAND Komplek Ruko Citra Grand Blok R1 No 16 Jl. Raya Alternatif Cibubur Cibubur 17435. Tel. (021) 84592345 Fax. (021) 8452345
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KANTOR CABANG PEMBANTU BEKASI-A.YANI Ruko Bekasi Mas Jl. Jend. Ahmad Yani Kav. A3 - 5 Bekasi 17141 Tel. (021) 88960133 Fax. (021) 88960134 KANTOR CABANG PEMBANTU BEKASI-JUANDA Jl. Ir. H. Juanda 137 Blok A No. 5 Bekasi 17112. Tel. (021) 8806229 Fax. (021) 8807215 KANTOR CABANG PEMBANTU BEKASI-JABABEKA Ruko Jababeka 1 Shop House, Blok B 14 – 15 Cikarang 17550. Tel. (021) 8934646 Fax. (021) 8934346 KANTOR CABANG PEMBANTU BEKASI-PONDOK GEDE Pondok Gede Plaza Jl. Raya Pondok Gede Blok C 21 –22 Bekasi 17411. Tel. (021) 84938487 Fax. (021) 84938488 KANTOR CABANG PEMBANTU BEKASI-TAMAN HARAPAN INDAH Sentra Niaga Bulevar Hijau Blok SNI No.27, Kel. Pejuang, Kec. Bekasi Barat, Bekasi 17131. Tel. (021) 88866044 Fax. (021) 88866045 KANTOR CABANG PEMBANTU BEKASI-GRAND MALL Grand Mall Bekasi Ruko B No.68, Jl. Jend. Sudirman, Kel. Harapan Mulya, Kec. Medan Satria, Bekasi 17143. Tel. (021) 88964406 Fax. (021) 88964408 KANTOR CABANG PEMBANTU CIKARANG Ruko Plaza Menteng Blok A/6 Jl. MH. Thamrin Lippo Cikarang Cikarang 17550. Tel. (021) 89907877 Fax. (021) 89907879 KANTOR CABANG PEMBANTU KARAWANG Jl. A. Yani, Kec. Karawang Barat No.87 Karawang 41373. Tel. (0267) 8453029 Fax. (0267) 8453024
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Menara Bank Mega Bandung Lt. 8 Jl. Gatot Subroto No. 283 Bandung 40273. Tel. (022) 87340900 Fax. (022) 87341111
KANTOR CABANG PEMBANTU BANDUNG-MAJALAYA Blok Pasar Tengah, Jl. Pasar Tengah No. 28, Kec. Majalaya, Bandung 40291. Tel. (022) 85963789 Fax. (022) 85963790
KANTOR CABANG BANDUNG Menara Bank Mega Bandung Lantai 1 dan 2 Jl. Gatot Subroto No. 283 Bandung 40273. Tel. (022) 87341000 Fax. (022) 87340910
KANTOR CABANG PEMBANTU BANDUNG-LEMBANG Jl. Raya Lembang No. 360, Kec. Lembang, Bandung 40391. Tel. (022) 2787002 Fax. (022) 2784755
KANTOR WILAYAH BANDUNG
KANTOR CABANG PURWAKARTA Jl. RE Martadinata No. 12 Nagri Tengah Purwakarta 41114. Tel. (0264) 200018 Fax. (0264) 200019 KANTOR CABANG SUKABUMI Jl. Sudirman No. 49 Sukabumi 43121. Tel. (0266) 215500 Fax. (0266) 217600
KANTOR CABANG PEMBANTU BANDUNG-CIANJUR Jl. Dr. Muwardi No. 110, Kec. Cianjur, Cianjur 43216. Tel. (0263) 262856 Fax. (0263) 262866 KANTOR CABANG PEMBANTU BANDUNG-AHMAD YANI Jl. Jend A Yani No. 650, Kel. Cicaheum, Kec. Kiaracondong, Bandung 40282. Tel. (022) 7106630 Fax. (022) 7106651
KANTOR CABANG PEMBANTU BANDUNG-BUAH BATU Jl. Buah Batu No. 141 Bandung 40264. Tel. (022) 7322855 Fax. (022) 7322856
KANTOR CABANG PEMBANTU BANDUNG-CIHAMPELAS Jl. Cihampelas No. 119B, Kel. Cipaganti, Kec. Coblong, Bandung 40131. Tel. (022) 2060999 Fax. (022) 2060998
KANTOR CABANG PEMBANTU BANDUNG-SETRASARI Jl. Prof.Dr. Soeria Soemantri Kav.7 Kel. Sukawarna, Kec. Sukajadi Bandung 40163. Tel. (022) 2009860 Fax. (022) 2009858
KANTOR CABANG PEMBANTU SUBANG Jl. Otto Iskandardinata No. 42, Kel. Soklat, Kec. Subang, Subang 41215. Tel. (0260) 417557 Fax. (0260) 471507
KANTOR CABANG PEMBANTU BANDUNG-JUANDA Jl. Ir. H. Juanda No. 126 B Bandung 40264. Tel. (022) 2532129 Fax. (022) 2532017
KANTOR CABANG PEMBANTU CIKAMPEK Jl. Jend. A Yani No.9 Kel. Cikampek Selatan Cikampek 41373. Tel. (0264) 8387344 Fax. (0264) 8387171
KANTOR CABANG PEMBANTU BANDUNG-SUMEDANG Jl. Prabu Geusan Ulun No. 53, Kec. Sumedang Selatan, Sumedang 45312. Tel. (0261) 201799 Fax. (0261) 201649
KANTOR CABANG PEMBANTU SUKABUMI-TIPAR GEDE Jl. Tipar Gede No. 19, Kel. Tipar, Kec. Citamiang, Sukabumi 43141. Tel. (0266) 6252400 Fax. (0266) 6252449
KANTOR CABANG CIREBON Jl. Yos Sudarso No.2B Kel/Kec. Lemahwungkuk Cirebon 45111. Tel. (0231) 211110 Fax. (0231) 238800
KANTOR CABANG PEMBANTU BANDUNG-CIMAHI Jl. Raya Cimahi No. 517, Kec. Cimahi Tengah, Bandung 40532. Tel. (022) 6635006 Fax. (022) 6635007
KANTOR CABANG TASIKMALAYA Jl. Gunung Sabeulah No. 2D Kelurahan Yudanagara Tasikmalaya 46121. Tel. (0265) 338509 Fax. (0265) 337735
KANTOR CABANG PEMBANTU BANDUNG-KOPO INDAH Taman Kopo Indah II Blok IV A7, Desa Rahayu, Kec. Margaasih Bandung 40218. Tel. (022) 5405399 Fax. (022) 5405099
KANTOR CABANG BANDUNG-SOEKARNO HATTA Jl. Bypass Soekarno Hatta No. 592, Kec. Buah Batu, Bandung 40286 Tel. (022) 7508956 Fax. (022) 7508987
KANTOR CABANG PEMBANTU BANJAR Jl. Letjend. Suwarto no. 10 Kel. Hegarsari, Kec. Pataruman Banjar 46322. Tel. (0265) 745535 Fax. (0265) 745560
KANTOR CABANG PEMBANTU GARUT Jl. Ciledug No. 146 Kota Kulon, Garut 44112 Tel. (0262) 242191 Fax. (0262) 24190 KANTOR CABANG PEMBANTU BANDUNG-PASIR KALIKI Jl. Pasir Kaliki No. 167 Bandung 40173. Tel. (022) 6002708 Fax. (022) 6002707 KANTOR CABANG PEMBANTU BANDUNG-KOPO Kompl. Ruko Kopo Plaza Jl. Lingkar Selatan Blk B No.8 Bandung 40232. Tel. (022) 6002955 Fax. (022) 6002957 KANTOR CABANG PEMBANTU BANDUNG-SUDIRMAN Komplek Ruko Sudirman Plaza Blok 91F Jl. Jend. Sudirman No. 66-68, Bandung 40264. Tel. (022) 4260117 Fax. (022) 4260116 KANTOR CABANG PEMBANTU JATIBARANG Jl. Mayor Dasuki No. 176, Kec. Jatibarang, Indramayu 45273. Tel. (0234) 5357268 Fax. (0234) 5357262
KANTOR CABANG PEMBANTU BANDUNG-UJUNG BERUNG Jl. A.H Nasution No. 202 Bandung 40614 Tel. (022) 88884212 Fax. (022) 88884211 KANTOR CABANG PEMBANTU CIMAHI TRANSMART Gedung Transmart Cimahi Unit G-4 Jl. Raya Cimahi Ciledug Kec. Bandung, Kota Cimahi 40526 Tel. (0228) 6001144 Fax. (0228) 6001145
KANTOR WILAYAH SEMARANG Menara Bank Mega, Lt.2-6 Jl. Pandanaran No. 82 Kel. Pekunden Semarang 50134. Tel. (024) 86461000 Fax. (024) 3562940
KANTOR CABANG PEMBANTU BANDUNG-RAJAWALI Jl. Rajawali Barat No. 63, Kec. Andir, Bandung 40182. Tel. (022) 6012858 Fax. (022) 6012771
KANTOR CABANG YOGYAKARTA - SUDIRMAN Jl. Jenderal Sudirman No. 44 D.I. Yogyakarta 55224. Tel. (0274) 548622 Fax. (0274) 548623
KANTOR CABANG PEMBANTU SURYA NEGARA Jl. Surya Negara, Blok. D.10-11, Cirebon 45118. Tel. (0231) 226949 Fax. (0231) 223567
KANTOR CABANG PURWOKERTO Komplek Ruko Kranji Megah Jl. Jend. Sudirman No. 393 Purwokerto 53116. Tel. (0281) 642758 Fax. (0281) 642741
KANTOR CABANG PEMBANTU BANDUNG-CARINGIN Pasar Caringin Kav. A II, No. 12, Jl. Soekarno Hatta Kel/Kec. Babakan Ciparai Bandung 40223. Tel. (022) 5413644 Fax. (022) 5413775
KANTOR CABANG PEMBANTU MAGELANG Jl. Jend. Sudirman No. 139 Magelang 56125. Tel. (0293) 313226 Fax. (0293) 313125
KANTOR KAS CIPADUNG TRANSMART Transmart Cipadung Unit GF.006 Jl. A.H Nasution No. 73 Kota Bandung 40615 Tel. (022) 87836456 Fax. (022) 87836446 KANTOR CABANG PEMBANTU PAMANUKAN Jl. Ion Martasasmita No. 14B Kec. Bandung, Subang 41254 Tel. (0260) 553900 Fax. (0260) 553922
KANTOR CABANG PEMBANTU YOGYAKARTA - SRIWEDANI Jl. Sriwedani No. 6 ABC D.I. Yogyakarta 55122. Tel. (0274) 554949 Fax. (0274) 557420 KANTOR CABANG PEMBANTU CILACAP Ruko A. Yani Square No. 2 – 3 Jl. A. Yani No. 391 Cilacap 53213. Tel. (0282) 520366 Fax. (0282) 520122
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KANTOR CABANG PEMBANTU PURBALINGGA Jl. Jend. Sudirman No. 88 Ds. Purbalingga kidul Kec/Kab. Purbalingga 53313. Tel. (0281) 894488 Fax. (0281) 894899
KANTOR CABANG PEMBANTU SEMARANG - SUARI Ruko Suari Blok D Jl. Suari No. 7 Semarang 50137 Tel. (024) 3522992 Fax. (024) 3522991
KANTOR CABANG PEMBANTU YOGYAKARTA - GEJAYAN Jl. Gejayan Catur Tunggal X/22 Kel. Caturtunggal Kec. Depok Kab. Sleman D.I. Yogyakarta 55281. Tel. (0274) 581919 Fax. (0274) 561967
KANTOR CABANG PEMBANTU PATI Jl. Panglima Sudirman No. 87 Pati 59111. Tel. (0295) 385663 Fax. (0295) 386223
KANTOR CABANG PEMBANTU SUKOHARJO Jl. Jend Sudirman No. 119 Kec. Bendosari, Kel. Jombor Sukoharjo 57521. Tel. (0271) 592551 Fax. (0271) 592046
KANTOR CABANG PEMBANTU JEPARA Jl. Pemuda No. 3A, Pertroyudan Jepara 59411. Tel. (0291) 597825 Fax. (0291) 597832
KANTOR CABANG PEMBANTU SRAGEN Jl. Sukowati No.135, Sragen 57212. Tel. (0271) 8823171 Fax. (0271) 232234
KANTOR CABANG PEMBANTU BREBES Jl. Raya A. Yani No. 71 Kel. Brebes, Kec. Brebes Brebes 52212. Tel. (0238) 6177500 Fax. (0238) 6177600
KANTOR CABANG PEMBANTU SOLO PALUR Jl. Raya Palur No.329, Kel. Palur, Kec. Mojolaban Sukoharjo 57554. Tel. (0271) 821544 Fax. (0271) 821543
KANTOR CABANG PEMBANTU SALATIGA Jl. Pemuda No. 1 Kel. Sidorejo, Salatiga 50711. Tel. (0298) 329333 Fax. (0298) 329415
KANTOR WILAYAH SURABAYA
KANTOR CABANG SEMARANG Menara Bank Mega, GF Jl. Pandanaran No. 82 Kel. Pekunden Semarang 50134. Tel. (024) 86460900 Fax. (024) 3549371 KANTOR CABANG PEMBANTU KUDUS Komplek Pertokoan A Yani No. 15 Jl. Ahmad Yani, Kudus 59318. Tel. (0291) 446458 Fax. (0291) 446369 KANTOR CABANG TEGAL Jl. Gajah Mada No. 103 Pekauman – Tegal Barat, Tegal 52113. Tel. (0283) 324545 Fax. (0283) 324600 KANTOR CABANG PEMBANTU PEKALONGAN Jl. KH. Mansyur No. 30 Blok 5 & 6 Pekalongan 51119. Tel. (0285) 431238 Fax. (0285) 431239 KANTOR CABANG PEMBANTU SEMARANG – GANG TENGAH Jl. Gang Tengah No. 102 Kel. Kranggan, Kec. Semarang Tengah Semarang 50137. Tel. (024) 3568866 Fax. (024) 3568867 KANTOR CABANG PEMBANTU SEMARANG - PETERONGAN Komplek Ruko Plaza Peterongan Jl MT Haryono No 719 Blok A 12 Semarang 50242. Tel. (024) 8413255 Fax. (024) 8413236
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KANTOR CABANG PEMBANTU PEMALANG Jl. Jend Sudirman, Kel. Kebon Dalem Kec. Pemalang 52312. Tel. (0284) 323737 Fax. (0284) 323322 KANTOR CABANG SOLO – SLAMET RIYADI Jl. Slamet Riyadi No. 323 Solo 57142. Tel. (0271) 733660 Fax. (0271) 733662 KANTOR CABANG PEMBANTU SOLO – URIP SUMOHARJO Jl. Urip Sumoharjo No. 47 Solo 57128. Tel. (0271) 662668 Fax. (0271) 662601 KANTOR CABANG PEMBANTU KLATEN Jl. Pemuda Selatan No. 119 Klaten 57412. Tel. (0272) 329242 Fax. (0272) 329241
KANTOR CABANG PEMBANTU BOYOLALI Jl. Raya Pandanaran No. 51 Boyolali 57311. Tel. (0276) 325100 Fax. (0276) 325355
Jl. Raya Darmo No. 95 A Surabaya 60225. Tel. (031) 5688327 Fax. (031) 5688304 KANTOR CABANG PEMBANTU SURABAYA-SUNGKONO Kompleks Wonokitri Indah Kav. S 3-5 Jl. Mayjend Sungkono Surabaya 60225. Tel. (031) 5619731 Fax. (031) 5661183 KANTOR CABANG SURABAYA-DARMO Jl. Raya Darmo No. 95 A Surabaya 60225. Tel. (031) 5688566 Fax. (031) 5688575 KANTOR CABANG PEMBANTU SURABAYA-GRESIK Kompleks Pertokoan Multi Sarana Plaza Blok A No. 8 Jl. Gubernur Suryo Gresik 61116. Tel. (031) 3979936 Fax. (031) 3982015
KANTOR CABANG PEMBANTU SURABAYA-KEDUNGDORO Jl. Kedungdoro Nomor 105 Surabaya 60261. Tel. (031) 5354494 Fax. (031) 5354530 KANTOR CABANG PEMBANTU SURABAYA-SIDOARJO Jl. A. Yani No. 41 – 43 Blok C Sidoarjo 61212. Tel. (031) 8959787 Fax. (031) 8959786 KANTOR CABANG PEMBANTU SURABAYA-HR MUHAMMAD Komplek Ruko HR. Muhammad Square Kav. A1 Jl. HR Muhammad 140 B-1 Surabaya 60225 Tel. (031) 7382861 Fax. (031) 7382859 KANTOR CABANG PEMBANTU SURABAYA-WIYUNG Jl. Raya Menganti Wiyung No. 18, Kec. Wiyung, Kel. Wiyung, Surabaya 60228. Tel. (031) 7524378 Fax. (031) 7524726 KANTOR CABANG PEMBANTU SURABAYA-TANJUNG PERAK Jl. Perak Timur No. 196, Kec. Pabean Cantikan Surabaya 60165. Tel. (031) 3283051 Fax. (031) 3284896 KANTOR CABANG PEMBANTU SURABAYA-JEMUR ANDAYANI Jl. Jemur Andayani No. 11C Surabaya 60237. Tel. (031) 8434951 Fax. (031) 8434957 KANTOR CABANG PEMBANTU SURABAYA-PASAR TURI Ruko Pasar Turi Jl. Semarang 94-124/B8 Kel. Bubutan, Kec. Bubutan Surabaya 60174. Tel. (031) 5354817 Fax. (031) 5354807 KANTOR CABANG SURABAYA-YOS SUDARSO Jl. Yos Sudarso No. 17 Surabaya 60271. Tel. (031) 5310241 Fax. (031) 5457193
KANTOR CABANG PEMBANTU SURABAYA-PASAR ATUM Pusat Pertokoan Semut Megah Jl. Stasiun Kota 24 C/ 8-9 Surabaya 60161. Tel. (031) 3574248 Fax. (031) 3575761 KANTOR CABANG PEMBANTU SURABAYA-NGAGEL Komplek RMI Jl. Ngagel Jaya Selatan Blok D – 12 Surabaya 60284. Tel. (031) 5017115 Fax. (031) 5052956 KANTOR CABANG PEMBANTU BANGKALAN Jl. KH Lemah Duwur 53 Kel. Pejagan, Kec. Bangkalan Madura 69112. Tel. (031) 3090558 Fax. (031) 3061588 KANTOR CABANG PEMBANTU SURABAYA-KERTAJAYA Jl. Kertajaya No. 65 Surabaya 60286. Tel. (031) 5014655 Fax. (031) 5014653 KANTOR CABANG PEMBANTU SURABAYA-KEMBANG JEPUN Jl. Kembang Jepun No. 180-184 Surabaya 60162. Tel. (031) 3525343 Fax. (031) 3552206
KANTOR CABANG PEMBANTU SURABAYA-TROPODO Komp. Tropodo Indah, Jl. Raya Tropodo B-1 dan B-5, Desa Tropodo, Kec. Waru, Sidoarjo 61256. Tel. (031) 8662228 Fax. (031) 8668524 KANTOR CABANG PEMBANTU SURABAYA-KLAMPIS Jl. Klampis Jaya No. 88-90 Kec Sukolilo Surabaya 59172. Tel. (031) 5963175 Fax. (031) 5963194 KANTOR CABANG PEMBANTU SURABAYA-DHARMAHUSADA Jl. Dharma Husada, No.113-113A Kel. Mojo, Kec. Gubeng Surabaya 60285. Tel. (031) 5990230 Fax. (031) 5990220 KANTOR CABANG PEMBANTU JOMBANG-WACHID HASYIM Jl. K.H.Wachid Hasyim 181 Jombang 61415. Tel. (0321) 861473 Fax. (0321) 861282 KANTOR CABANG KEDIRI-ERLANGGA Jl. Erlangga No. 19 Kediri 64122. Tel. (0354) 694009 Fax. (0354) 694010
KANTOR CABANG PEMBANTU SURABAYA-KAPAS KRAMPUNG Jl. Kapas Krampung No. 186, Kel. Ploso, Kec. Tambaksari Surabaya 60133. Tel. (031) 5026033 Fax. (031) 5025977
KANTOR CABANG PEMBANTU MADIUN Jl. Jend. Sudirman No. 23 Madiun 63116. Tel. (0351) 483678 Fax. (0351) 483676
KANTOR CABANG PEMBANTU SURABAYA-MULYOSARI Jl. Mulyosari No. 360 E Surabaya 60112. Tel. (031) 5910343 Fax. (031) 5912894
KANTOR CABANG PEMBANTU BLITAR Jl. Cempaka No. 5 Blitar 66121. Tel. (0342) 816398 Fax. (0342) 816397
KANTOR CABANG PEMBANTU SURABAYA-PS ATUM Pusat Pertokoan Semut Megah Jl. Stasiun Kota 24 C/No. 8-9, Kec. Pabean Cantikan Surabaya 60161. Tel. (031) 3574248 Fax. (031) 3575761
KANTOR CABANGPEMBANTU TULUNGAGUNG Jl. Diponegoro No. 130 Tulungagung 66217. Tel. (0355) 337069 Fax. (0355) 337066 KANTOR CABANG PEMBANTU BOJONEGORO Jl. Untung Suropati No. 18 Bojonegoro 62215. Tel. (0353) 893500 Fax. (0353) 893505
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KANTOR CABANG PEMBANTU TUBAN Jl. Panglima Sudirman No.185 Sendangharjo, Tuban 62313. Tel. (0356) 327678 Fax. (0356) 326997
KANTOR CABANG PEMBANTU BANYUWANGI Jl. Ahmad Yani No. 46 Lingkungan Mulyosari Banyuwangi 68414. Tel. (0333) 419288 Fax. (0333) 419282
KANTOR CABANG PEMBANTU KEDIRI - PARE Jl. Pahlawan Kusuma Bangsa No. 39 Kec. Pare, Kediri 64212. Tel. (0354) 392900 Fax. (0354) 395700
KANTOR CABANG PEMBANTU MALANG-KYAI TAMIN Jl. Kyai Tamin No.35-41, Kel. Sukoharjo, Kec. Klojen Kota Malang 65118. Tel. (0341) 343877 Fax. (0341) 343873 KANTOR CABANG PEMBANTU MALANG-KAWI Jl. Terusan Kawi No. 2 Kav. 7 Malang 65146. Tel. (0341) 576234 Fax. (0341) 576232
KANTOR CABANG PEMBANTU NGANJUK Jl. Ahmad Yani No. 77 Nganjuk 64411. Tel. (0358) 331777 Fax. (0358) 331771 KANTOR CABANG PEMBANTU SURABAYA-MOJOKERTO Jalan Mojopahit No. 380 Kel. Miji, Kec. Prajurit Kulon Mojokerto 61322. Tel. (0321) 383428 Fax. (0321) 383440 KANTOR CABANG PEMBANTU PONOROGO Jl. Jend. Sudirman Kel. Kepatihan, Kec. Ponorogo Ponorogo 63416. Tel. (0352) 485881 Fax. (0352) 488185 KANTOR CABANG PEMBANTU SURABAYA-KENJERAN Jl. Kenjeran 83i, Kel/Kec. Simokerto Surabaya 60143. Tel. (031) 3719665 Fax. (031) 3719658 KANTOR CABANG MALANG-SUPRAPTO Jl. Jaksa Agung Suprapto No. 27 Malang 65111. Tel. (0341) 361653 Fax. (0341) 361658 KANTOR CABANG JEMBER Jl. A. Yani No. 19 Jember 68137. Tel. (0331) 481010 Fax. (0331) 481616 KANTOR CABANG PEMBANTU PROBOLINGGO Jl. Soekarno Hatta No. 35 Probolinggo 67211. Tel. (0335) 437929 Fax. (0335) 437922
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KANTOR CABANG PEMBANTU SITUBONDO Jl. Argopuro No. 102, Panji Situbondo 68355. Tel. (0338) 672800 Fax. (0338) 674300 KANTOR CABANG PEMBANTU MALANG-DINOYO Jl. MT Haryono No. 140 Malang 65144. Tel. (0341) 553845 Fax. (0341) 553841 KANTOR CABANG PEMBANTU MALANG-BOROBUDUR Jl. Borobudur No. 11, Kel. Mojolangu Kec. Blimbing, Malang 65142. Tel. (0341) 487661 Fax. (0341) 487669 KANTOR CABANG PEMBANTU PASURUAN Jl. Soekarno Hatta No. 123, Kel. Trajeng, Kec. Gadingrejo Pasuruan 67132. Tel. (0343) 415559 Fax. (0343) 417449 KANTOR CABANG DENPASAR-TEUKU UMAR Jl. Teuku Umar No. 263 Denpasar 80113. Tel. (0361) 237137 Fax. (0361) 237136 KANTOR CABANG PEMBANTU DENPASAR-SEMINYAK Jl. Raya Basangkasa No. 10 Denpasar 80361. Tel. (0361) 737727 Fax. (0361) 737728
KANTOR CABANG PEMBANTU DENPASAR-UBUD Jl. Raya Ubud, Desa Kutur No. 115 Gianyar, Bali 80571. Tel. (0361) 977635 Fax. (0361) 977636 KANTOR CABANG PEMBANTU DENPASAR-GATOT SUBROTO Jl. Gatot Subroto Tengah No. 296 C Denpasar 80113. Tel. (0361) 424600 Fax. (0361) 430588 KANTOR CABANG PEMBANTU DENPASAR-THAMRIN Jl. Thamrin No. 45 Kel. Pemecutan, Kec. Denpasar Barat Denpasar 80119. Tel. (0361) 426325 Fax. (0361) 423025 KANTOR CABANG PEMBANTU DENPASAR TRANSMART SUNSET ROAD Carrefour Denpasar Sunset Road Unit GF 06 & 07 Jl. Gelogor Carik No.134X, Br. Gelogor Carik Denpasar 80221. Tel. (0361) 4727122 Fax. (0361) 4727132 KANTOR CABANG PEMBANTU KUTA KALIANGET Gedung Konika Jl. Kalianget No.7 Denpasar 80361. Tel. (0361) 4727403 Fax. (0361) 4727409 KANTOR CABANG MATARAM Jl. Pejanggik No. 129 Cakranegara, Mataram 83231. Tel. (0370) 648988 Fax. (0370) 648090 KANTOR CABANG PEMBANTU SUMBAWA Jl. Diponegoro No. 55 Sumbawa 84313. Tel. (0371) 626669 Fax. (0361) 626660 KANTOR CABANG KUPANG Jl. Moh Hatta No. 30A Kec. Oebobo, Kupang 85112. Tel. (0380) 820500 Fax. (0380) 820013 KANTOR WILAYAH MEDAN Kantor Cabang Bank Mega Medan Lantai 4 Jl. Kapten Maulana Lubis No. 11 Medan 20212. Tel. (061) 4567090 Fax. (061) 4567022
KANTOR CABANG MEDAN-MAULANA LUBIS Jalan Kapt. Maulana Lubis No. 11 Medan 20212. Tel. (061) 4511618 Fax. (061) 4565449 KANTOR CABANG PEMBANTU MEDAN-MT. HARYONO Jl. MT. Haryono 144-146 Medan 20212. Tel. (061) 4157165 Fax. (061) 4157056 KANTOR CABANG PEMBANTU MEDAN-CIREBON Jl. Cirebon No. 45 Medan 20212. Tel. (061) 4555525 Fax. (061) 4555508 KANTOR CABANG PEMBANTU MEDAN-PULO BRAYAN Jl. Yos Sudarso Komodor Laut No. 16 E/F, Medan 20116. Tel. (061) 6636110 Fax. (061) 6636106 KANTOR CABANG PEMBANTU MEDAN-ISKANDAR MUDA Jl. Sultan Iskandar Muda No. 137 Medan 20119. Tel. (061) 4564676 Fax. (061) 4564611 KANTOR CABANG PEMBANTU MEDAN-KATAMSO Komp Grand Katamso Jl. Brigjend Katamso Kel Kampung Baru Kec Medan Maimun Medan, 20158. Tel. (061) 7853666 Fax. (061) 78766001 KANTOR CABANG PEMBANTU MEDAN-THAMRIN Jl. MH Thamrin Kel. Sei Rengas II, Kec Medan Area Medan, 20214. Tel. (061) 7334130 Fax. (061) 7320430 KANTOR CABANG PEMBANTU MEDAN-KRAKATAU Jl. Gunung Krakatau Kel. Pulo Brayan Darat 1, Kec Medan Timur, Medan 20116. Tel. (061) 6615935 Fax. (061) 6615934
KANTOR CABANG PEMBANTU MEDAN-SETIABUDI Jl. Setiabudi, Kel. Tanjung Sari Kec. Medan Selayang Medan 20132. Tel. (061) 8214202 Fax. (061) 8214203 KANTOR CABANG PEKANBARU-SUDIRMAN Jl. Jenderal Sudirman No. 351, Pekanbaru 28115. Tel. (0761) 885888 Fax. (0761) 854030 KANTOR CABANG PEMBANTU DUMAI Jl. Jend. Sudirman No.75 Kel. Teluk Binjai Kartini, Kec. Dumai Timur, Kota Dumai Riau 28813. Tel. (0765) 438222 Fax. (0765) 438221 KANTOR CABANG PEMBANTU TEMBILAHAN Jl. M. Boya No.18, Kel. Tembilahan Kota, Kec. Tembilahan Indragiri Hilir 29212. Tel. (0768) 21601 Fax. (0768) 21602 KANTOR CABANG PEMBANTU PEKANBARU-RIAU Jl. Riau No. 58 B Kampung Baru, Kec. Senapelan, Pekanbaru 28154. Tel. (0761) 33299 Fax. (0761) 38600 KANTOR CABANG PEMBANTU BENGKALIS Jl. Ahmad Yani Kec. Bengkalis, Bengkalis 28712. Tel. (0766) 22286 Fax. (0766) 22287 KANTOR CABANG PEMBANTU PEKANBARU-NANGKA Jl. Tuanku Tambusai No.199 Kel. Labuh Baru Timur, Kec. Tampan, Pekanbaru 28291. Tel. (0761) 39541 Fax. (0761) 39549 KANTOR CABANG PEMBANTU PANGKALAN KERINCI Jl. Maharadja Indra Kel. Pkl Kerinci, Kec. Pkl Kerinci Kab. Palalawan, Pekanbaru 28300. Tel. (0761) 494478 Fax. (0761) 494447
KANTOR CABANG PEMBANTU HARAPAN JAYA Jl. H. Imam Munandar Kel. Tangkerang Selatan, Kec. Bukit Raya Pekanbaru 28288. Tel. (0761) 44133 Fax. (0761) 44122 KANTOR CABANG PEMBANTU DURI Jl. Jend. Sudirman Desa Babussalam, Kec Mandau Kab Bengkalis 28784. Tel. (0765) 594633 Fax. (0765) 594631 KANTOR CABANG PEMBANTU UJUNG BATU Jl. Jend. Sudirman Desa Ujung Batu Timur, Kec Ujung Batu Kab Rokan Hulu Riau 28554. Tel. (0762) 7363303 Fax. (0762) 7363302 KANTOR CABANG PEMBANTU KISARAN Jl. Cokroaminoto No.41 Kel. Kisaran Kota, Kec. Kota Kisaran Barat Kab. Asahan 21215. Tel. (0623) 42399 Fax. (0623) 42326 KANTOR CABANG PEMBANTU RANTAU PRAPAT Jl. Ahmad Yani 128 Kel. Kartini, Kec. Rantau Utara Kab. Labuhan batu Sumatera Utara 21418. Tel. (0624) 351129 Fax. (0624) 351123 KANTOR CABANG PEMBANTU TEBING TINGGI Jl. Jenderal Ahmad Yani Kel. Mandaling Kec. Tebing Tinggi Kota Sumatera Utara 20626 Tel. (0621) 22666 Fax. (0621) 24666 KANTOR CABANG PEMATANG SIANTAR Jl. Sutomo, Siantar Business Center Blok E3 & E4 Kel. Pahlawan Kec Siantar Timur Pematang Siantar 21132 Tel. (0622) 22123 Fax. (0622) 43111
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KANTOR CABANG SIBOLGA Jl. Brigjen Katamso No.01 Kel. Pasar Baru, Kec Sibolga Utara 22522 Tel. (0631) 26601 Fax. (0631) 26606 KANTOR CABANG PADANG Jl. Jend. Sudirman No. 42 B - C Padang 25128. Tel. (0751) 20999 Fax. (0751) 23099 KANTOR CABANG PEMBANTU TANJUNG BALAI Jl. HOS Cokroaminoto (d/h.Sisingamangaraja) Kel. Indra Sakti Kec. Tanjung Balai Selatan Tanjung Balai 21315. Tel. (0623) 595655 Fax. (0623) 595889 KANTOR CABANG PEMBANTU BUKITTINGGI Jl. Ahmad Yani No.113 Kel. Benteng Pasar Atas Kec. Guguk Panjang Bukittinggi 26113. Tel. (0752) 31200 Fax. (0752) 35317 KANTOR CABANG PALEMBANG Jl. Kapten A. Rivai No. 31F Palembang 30129. Tel. (0711) 373160 Fax. (0711) 354140 KANTOR CABANG PEMBANTU BATURAJA Jl. Ahmad Yani No. 55 Baturaja 32111. Tel. (073) 5327201 Fax. (073) 5327202 KANTOR CABANG PEMBANTU PRABUMULIH Jl. Jend. Sudirman Kel. Muara Dua Kec. Prabumulih Timur Prabumulih 31114. Tel. (0713) 323600 Fax. (0713) 322115 KANTOR CABANG PEMBANTU PANGKAL PINANG Jl. Jend. Sudirman No.35 Kec. Taman Sari, Pangkal Pinang 33128. Tel. (0717) 424709 Fax. (0717) 424539
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Annual Report 2015
KANTOR CABANG PEMBANTU PALEMBANG-SAYANGAN Jl. Sayangan No. 72, Kelurahan 16 Ilir Palembang 30122. Tel. (0711) 375838 Fax. (0711) 375607 KANTOR CABANG PEMBANTU PALEMBANG-PTC Mall Palembang Trade Center (PTC) Blok 18 Jl. R. Sukamto No. 8A Palembang 30114. Tel. (0711) 382382 Fax. (0711) 382234 KANTOR CABANG PEMBANTU SUNGAI LIAT Jl. Jend. Sudirman No. 106 Kec. Sungai Liat, Kel. Sri Menanti Bangka Belitung 33214. Tel. (0717) 95927 Fax. (0717) 92862 KANTOR CABANG LAMPUNG-LAKSMANA MALAHAYATI Jl. Laksamana Malahayati 8 Teluk Betung, Bandar Lampung 35225. Tel. (0721) 474668 Fax. (0721) 474670 KANTOR CABANG PEMBANTU LAMPUNG-KARTINI Jl. Kartini Blok B1 No. 25 Bandar Lampung 35116. Tel. (0721) 242468 Fax. (0721) 242471 KANTOR CABANG PEMBANTU BANDARJAYA-LAMPUNG Jl. Proklamator Kel. Bandarjaya Timur Kec. Temanggi Besar Lampung Tengah 34163. Tel. (0725) 528288 Fax. (0725) 528252 KANTOR CABANG PEMBANTU PRINGSEWU-LAMPUNG Jl. A. Yani no. 99 Kel. Pringsewu Timur Kec/Kab. Pringsewu Lampung 35373. Tel. (0729) 24185 Fax. (0729) 24186
KANTOR CABANG JAMBI Jl. Hayam Wuruk no.102 Kel. Sungai Asam, Kec. Jambi Selatan Jambi 36134. Tel. (0741) 7550805 Fax. (0741) 24008 KANTOR CABANG BATAM-IMAM BONJOL Gedung Dana Graha Lt.1 Jl. Imam Bonjol, Nagoya Batam 29444. Tel. (0778) 459075 Fax. (0778) 450362 KANTOR CABANG PEMBANTU TANJUNG PINANG Jl. Merdeka No.1 Tanjung Pinang, Bangka Belitung 29111. Tel. (0771) 313911 Fax. (0771) 314419 KANTOR CABANG BENGKULU Jl. Jend. Sudirman No. 237 Bengkulu 38115. Tel. (0736) 347088 Fax. (0736) 25543 KANTOR CABANG LUBUK LINGGAU Jl. Yos Sudarso Kel. Taba Koji Kec. Lubuk Linggau Timur I Lubuk Linggau 31626. Tel. (0733) 320656 Fax. (0733) 320478 KANTOR CABANG PEMBANTU JAMBI-WILTOP Komplek Wiltop Jl. Sultan Thata No. 29 – 30 Jambi 36132. Tel. (0741) 7837169 Fax. (0741) 7837168 KANTOR CABANG PEMBANTU PEKANBARU HARAPAN JAYA Jl. H. Imam Munandar Pekanbaru, Riau 28288. Tel. (0761) 44133 Fax. (0761) 44122 KANTOR WILAYAH MAKASSAR
KANTOR CABANG PEMBANTU METRO-LAMPUNG Jl. Jend. Sudirman no. 88 Kel. Imopuro, Kec. Metro Pusat Lampung 34111. Tel. (0725) 44202 Fax. (0725) 43154
Menara Bank Mega Makassar Jl. Metro Tanjung Bunga Kel Maccini Sombala Kec. Tamalate Makassar 90224. Telp. (0411) 8118888 Fax. (0411) 8118889
KANTOR CABANG PEMBANTU MAKASAR-TANJUNG BUNGA Menara Bank Mega Makassar Lt.G Jl. Metro Tanjung Bunga Kel. Maccini Sombala Kec. Tamalate Makassar 90224. Tel. (0411) 8118900 Fax. (0411) 8118522
KANTOR CABANG PEMBANTU MAKASSAR – DAYA Komp Bukit Khatulistiwa Blok A No.15-16 Jl. Perintis Kemerdekaan Km.14 Kec Biringkanaya Makassar 90241. Tel. (0411) 4772158 Fax. (0411) 4772244
KANTOR CABANG PEMBANTU MAKASSAR - PANAKUKANG Jl. Raya Boulevard Jasper II No. 45 C Panakukang, Makassar 90222. Tel. (0411) 425036 Fax. (0411) 425037
KANTOR CABANG PEMBANTU MAKASSAR – MAROS Jl. Jend. Sudirman (Poros Makassar-Maros), Battatua Utara, Kel. Pettuade, Kec. Terukase, Maros 90516. Tel. (0411) 374610 Fax. (0411) 374618
KANTOR CABANG PEMBANTU MAKASSAR – METRO SQUARE Jl. Veteran Utara Kompleks Ruko Makassar Square Blok B No. 7 , Makassar 90141. Tel. (0411) 3626565 Fax. (0411) 3625212
KANTOR CABANG PEMBANTU GOWA Jl. Usman Selengke No.3 Kel. Tompobalang Kec. Somba Opu Gowa 92112. Tel. (0411) 8220388 Fax. (0411) 8220387
KANTOR CABANG PEMBANTU TRANS STUDIO Trans Studio Mall Ground Floor, Unit no. G-61 Jl. Metro Tanjung Bunga Kel. Maccini Sombala Kec. Tamalate Makassar 90224. Tel. (0411) 8117049 Fax. (0411) 8117044 KANTOR CABANG PEMBANTU MAKASSAR - PETTARANI Jl. A.P. Pettarani Kel. Tamamaung, Kec. Panakukkang Makassar 90231. Tel. (0411) 435552 Fax. (0411) 435590 KANTOR CABANG PEMBANTU MAKASSAR – VETERAN SELATAN Jl. Veteran Selatan, Kel. Bontolebang Makassar 90133. Tel. (0411) 871886 Fax. (0411) 871893 KANTOR CABANG MAKASSAR-AHMAD YANI Jl. Ahmad Yani No. 7 Makassar 90174. Tel. (0411) 3623232 Fax. (0411) 3618107 KANTOR CABANG PEMBANTU MAKASSAR – ACHMAD YANI Jl. Achmad Yani No. 43 Makassar 90174 Tel. (0411) 3618356 Fax. (0411) 3617447
KANTOR CABANG MANADO – TENDEAN Kompleks Mega Mas Blok I B/No. 1 Boulevard Raya, Jl. Piere Tendean Manado 95111. Tel. (0431) 879555 Fax. (0431) 879561 KANTOR CABANG PEMBANTU BITUNG Jl. Yos Sudarso No. 1 Bitung 95521. Tel. (0438) 34454 Fax. (0438) 34820 KANTOR CABANG PEMBANTU GORONTALO Jl. Ahmad Yani No.139 Gorontalo 96114. Tel. (0435) 824999 Fax. (0435) 829977 KANTOR CABANG PEMBANTU TOMOHON Jl. Babe Palar Matani III, Kel. Matanai, Kec. Tomohon Tengah Kab. Minahasa 95362. Tel. (0431) 3157891 Fax. (0431) 3157791 KANTOR CABANG PEMBANTU MANADO - CALACA Ruko Pasar Calaca Unit No.3 Kel. Calaca, Kec Wenang Manado 95121. Tel. (0431) 843320 Fax. (0431) 843512
KANTOR CABANG PEMBANTU MANADO – SAM RATULANGI Komp. Perkantoran Wanea Plaza Blok A1, No.1 Jl. Sam Ratulangi, Wanea Manado 95115. Tel. (0431) 854842 Fax. (0431) 854809 KANTOR CABANG PEMBANTU PARE-PARE Jl. Bau Maseppe No. 451 Pare-pare 78851. Tel. (0421) 24588 Fax. (0421) 24800 KANTOR CABANG PEMBANTU PINRANG Jl. Jend Sudirman Kec Watang Sawito Pinrang 91212. Tel. (0421) 922266 Fax. (0421) 923778 KANTOR CABANG PEMBANTU MAMUJU Jl. Andi Pangerang Pettarani No. 45 Mamuju 91511. Tel. (0426) 22433 Fax. (0426) 22290 KANTOR CABANG PEMBANTU SENGKANG Jl. Jend. Sudirman No.2 Kel. Lapongkoda, Kec. Tempe, Kab. Wajo 90913. Tel. (0485) 21700 Fax. (0485) 22031 KANTOR CABANG PEMBANTU BONE Jl. Ahmad Yani No.2 Kel. Macege, Kec. Palaka Bone 92761. Tel. (0481) 23001 Fax. (0481) 26232 KANTOR CABANG PEMBANTU PALOPO Jl. Kelapa No. 60 Palopo 91921. Tel. (0471) 24800 Fax. (0471) 21002 KANTOR CABANG PEMBANTU BELOPA Jl. Topoka No.89 (Poros Palopo) Kel. Tanamanai, Kec. Belopa Luwu 91994. Tel. (0471) 3316111 Fax. (0471) 3316090
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KANTOR CABANG PALU Jl. Jend. Sudirman No. 15 Besusu Tengah Palu 94111. Tel. (0451) 456401 Fax. (0451) 465407 KANTOR CABANG PEMBANTU PALU MONANDA Komplek Ruko Patra Modern Blok J1 No. 7-8, Jl. Labu Palu 94223. Tel. (0451) 460600 Fax. (0451) 460601 KANTOR CABANG KENDARI Jl. A. Yani No. 30 AB Blok A3-A4 Kendari 93117. Tel. (0401) 3133232 Fax. (0401) 3128733 KANTOR CABANG PEMBANTU LUWUK BANGGAI Jl. Ahmad Yani No.153 Kel. Luwuk Luwuk Bangai 94711. Tel. (0461) 23901 Fax. (0461) 23903
KANTOR CABANG TERNATE Jl. Babula No. 2 Ternate 97723. Tel. (0921) 3128550 Fax. (0921) 3128577 KANTOR CABANG PEMBANTU TOBELO Jl. Kemakmuran, Ds.Gosoma Kec. Tobelo, Kab. Halmahera Utara Maluku 97762. Tel. (0924) 2621222 Fax. (0924) 2622218 KANTOR CABANG PEMBANTU TIMIKA Jl. Cendrawasih No. 99 Distrik Mimika Baru Timika 99910. Tel. (0901) 323918 Fax. (0901) 323939 KANTOR CABANGPEMBANTU MERAUKE Jl. Raya Mandala No. 330 Merauke 99611. Tel. (0971) 324500 Fax. (0971) 324700
KANTOR CABANG PEMBANTU PARIGI Jl. Trans Sulawesi No.163 Kec Parigi Kab Parigi Moutong 94371. Tel. (0450) 21555 Fax. (0450) 21035
KANTOR CABANG PEMBANTU SORONG Jl. Sudirman No. 60 Sorong 98415. Tel. (0951) 331731 Fax. (0951) 331922
KANTOR CABANG BALIKPAPAN Jl. Ahmad Yani No. 33 - 34 Balikpapan 76114. Tel. (0542) 441516 Fax. (0542) 441586
KANTOR CABANG PEMBANTU NABIRE Jl. Yos Sudarso, Kel. Oyehe Kec/Kab. Nabire Papua 98816. Tel. (0984) 24220 Fax. (0984) 24244
KANTOR CABANG PEMBANTU TANAH GROGOT Jl. R. Suprapto, Rt.08/04, No. 9 Kel. Tn. Grogot, Kec. Tn. Grogot. Kab. Paser, Kalimantan Timur 76251. Tel. (0543) 21090 Fax. (0543) 21022
KANTOR CABANG PEMBANTU FAK-FAK Jl. DR Salasa Namudat Kel Fak-fak Selatan Fak-Fak 98611. Tel. (0956) 24430 Fax. (0956) 24515
KANTOR CABANG PEMBANTU TARAKAN Jl. Jend. Sudirman No. 2 Tarakan 77111. Tel. (0551) 21108 Fax. (0551) 22558
KANTOR CABANG PEMBANTU MANOKWARI Jl. Yos Sudarso, Kel. Manokwari Barat Kec. Manokwari Barat, Manokwari 98312. Tel. (0986) 214250 Fax. (0986) 214248
KANTOR CABANG AMBON Jl. Sultan Hairun, Sirimau, Uriteu Kota Ambon, Maluku 97124. Tel. (0911) 349038 Fax. (0911) 349064
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KANTOR CABANG JAYAPURA Jl. Ruko Pasifik Permai Blk. B No.10 Dok II Bawah, Kel. Bhayangkara Distrik Jayapura Utara, Jayapura 99112. Tel. (0967) 522000 Fax. (0967) 522004 KANTOR CABANG PEMBANTU BALIKPAPAN - SUDIRMAN Komplek Balikpapan Permai No. 9 Jl. Jenderal Sudirman Balikpapan 76114. Tel. (0542) 443448 Fax. (0542) 443449 KANTOR CABANG PEMBANTU BALIKPAPAN - SOEPRAPTO Jl. Letjend Soeprapto Komp. Pertokoan Plaza Kebun Sayur Blok T-20 Balikpapan 76131. Tel. (0542) 747266 Fax. (0542) 747286 KANTOR CABANG PEMBANTU TANJUNG REDEB Jl. SM Aminuddin Kel. Bugis, Kec Tanjung Redeb Kab. Berau 77312. Tel. (0554) 23077 Fax. (0554) 23079 KANTOR CABANG PEMBANTU BALIKPAPAN – MT HARYONO Jl. MT Haryono, Komp. Balikpapan Baru Blk. B1 No.1, Kel. Damai, Kec. Balikpapan Selatan, Balikpapan 76114. Tel. (0542) 877735 Fax. (0542) 876150 KANTOR CABANG SAMARINDA – AGUS SALIM Jl. H. Agus Salim 3B-C Samarinda 75117. Tel. (0541) 748899 Fax. (0541) 757125 KANTOR CABANG PEMBANTU BONTANG Jl. Jend Ahmad Yani No.33 Kec. Bontang Utara Bontang 75311. Tel. (0548) 22525 Fax. (0548) 25077 KANTOR CABANG PEMBANTU SANGATTA Jl. Yos Sudarso II No. 29 Teluk Lingga, Sangatta Kutai Timur 75611. Tel. (0549) 2027966 Fax. (0549) 21531
KANTOR CABANG PEMBANTU SAMARINDA – S. PARMAN Komplek Ruko Simpang Dr. Sutomo Petak 1, Jl. S. Parman No. 1 Samarinda 75117. Tel. (0541) 201222 Fax. (0541) 202048
KANTOR CABANG PEMBANTU TANJUNG TABALONG Jl. Pangeran Antasari Kel / Kec. Tanjung, Kab. Tabalong Kalimantan Selatan 71513. Tel. (0526) 2022202 Fax. (0526) 2022780
KANTOR CABANG PEMBANTU TENGGARONG Jl. KH Achmad Muksin No.56 Timbau, Tenggarong 75511. Tel. (0541) 6666405 Fax. (0541) 7244724
KANTOR CABANG PEMBANTU KOTA BARU Jl. H. Agus Salim No.11 Kel. Kotabaru Tengah Kec. Pulau Laut Utara Kotabaru 72113. Tel. (0518) 23633 Fax. (0518) 23662
KANTOR CABANG PEMBANTU SAMARINDA Jl. A. Yani No.23 Kel. Sungai Pinang Dalam Kec. Sungai Pinang Samarinda 75117. Tel. (0541) 7776000 Fax. (0541) 7776001 KANTOR CABANG BANJARMASIN Jl. S. Parman No. 37 Kel. Antasan Besar Kec.Banjarmasin Tengah Banjarmasin 70114. Tel. (0511) 6739000 Fax. (0511) 6710022
KANTOR CABANG PEMBANTU AMUNTAI Jl. Norman Umar Kel. Kebun Sari Kec. Amuntai Tengah Hulu Sungai Utara 71415. Tel. (0527) 63522 Fax. (0527) 61969 KANTOR CABANG PEMBANTU MUARA TEWEH Jl. Yetro Sinseng, Kel. Lanjas, Kec. Teweh Tengah Barito Utara 73812. Tel. (0519) 24858 Fax. (0519) 24859
KANTOR CABANG PEMBANTU PELAIHARI Jl. Ahmad Yani Kel. Pelaihari, Kec. Pelaihari Tanah Laut 70811. Tel. (0512) 223234 Fax. (0512) 23100
KANTOR CABANG PEMBANTU BANJARMASIN – BANJARBARU Jl. Jend. A. Yani Km. 36.5 Banjarbaru, Banjarmasin 70234. Tel. (0511) 4787575 Fax. (0511) 4787585
KANTOR CABANG PEMBANTU KUALA KAPUAS Jl. Jend. Ahmad Yani No.104, Selat Hilir, Kec. Selat, Kapuas 73513. Tel. (0513) 23551 Fax. (0513) 23580
KANTOR CABANG PEMBANTU BANJARMASIN – A. YANI Jl. Jend. A. Yani Km. 3.5 No. 66 A Karang Mekar, Banjarmasin 70248. Tel. (0511) 3263399 Fax. (0511) 3266681
KANTOR CABANG PEMBANTU BARABAI Jl. Garuda / Pangeran Moh Noor, Kel. Barabai Utara, Kec. Barabai, Kab. Hulu Sungai Tengah Kalimantan Selatan 71313. Tel. (0517) 42399 Fax. (0517) 42167
KANTOR CABANG PEMBANTU BANJARMASIN – LAMBUNG MANGKURAT Jl. Lambung Mangkurat No. 45,46&48 Kel. Kertak Baru Ilir Kec. Banjarmasin Tengah Banjarmasin 70111. Tel. (0511) 3366460 Fax. (0511) 3366462
KANTOR CABANG PEMBANTU BATULICIN Jl. Raya Batulicin, Ds Kampung Baru, Kec. Batulicin, Kab. Kota Baru (Tanah Bumbu) Kalimantan Selatan 72171. Tel. (0518) 74345 Fax. (0518) 74346
KANTOR CABANG PONTIANAK Jl. H. Agus Salim No. 10 – 12 Pontianak 78117. Tel. (0561) 739822 Fax. (0561) 749078
KANTOR CABANG PEMBANTU PONTIANAK SIANTAN Jl. Khatulistiwa No. 168 E-F Pontianak 78242. Tel. (0561) 887155 Fax. (0561) 886321 KANTOR CABANG PEMBANTU KETAPANG Jl. Let Jend R. Suprapto No. 159 Ketapang 78851. Tel. (0534) 3037099 Fax. (0534) 3037098 KANTOR CABANG PEMBANTU SINTANG Jl. MT Haryono No. 15 Sintang 78614. Tel. (0565) 22255 Fax. (0565) 22252 KANTOR CABANG PEMBANTU SINGKAWANG Jl. Yos Sudarso, No.88 Kec. Singkawang Barat, Kel. Melayu Singkawang 79122. Tel. (0562) 633828 Fax. (0562) 634020 KANTOR CABANG PEMBANTU SAMBAS Jl. Gusti Hamzah, Kel. Durian, Kec. Sambas Sambas 79462. Tel. (0562) 393231 Fax. (0562) 393227 KANTOR CABANG PEMBANTU S ANGGAU Jl. Ahmad Yani No.14, Kel. Ilir Kota, Kec. Sanggau Kapuas Sanggau 78513. Tel. (0564) 22313 Fax. (0564) 21912 KANTOR CABANG PEMBANTU SAMPIT Jl. Ahmad Yani No. 51 Sampit 74322. Tel. (0531) 30902 Fax. (0531) 32051 KANTOR CABANG PALANGKARAYA Jl. A. Yani No. 66 Palangkaraya 73111. Tel. (0536) 3241444 Fax. (0536) 3241441 KANTOR CABANG PEMBANTU PANGKALAN BUN Jl. Sukma Aria Ningrat, Kel.Baru Kec.Arut Selatan Kotawaringin Barat 74113. Tel. (0532) 25103 Fax. (0532) 25105
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MANAGEMENT’S RESPONSIBILITY OF ANNUAL REPORT
This annual report, including Financial Statements and other related information are the responsibility of PT Bank Mega Tbk,
and signed by all members of the Board of Commissioners and Directors below.
The Board of Commissioners
Yungky Setiawan President Commissioner
Darmadi Sutanto
Achjadi Ranuwisastra
Lambock V Nahattands
Commissioner
Independent Commissioner
Independent Commissioner
Directors
Kostaman Thayib President Director
208
Max Kembuan
Madi Darmadi Lazuardi
Tati Hartawan
Director
Director
Director
Indivara Erni
Martin Mulwanto
YB Hariantono
Director
Director
Director
Wiweko Probojakti
Lay Diza Larentie
Yuni Lastianto
Director
Director
Independent Director
Annual Report 2015
Reference of Bapepam-LK Regulation No. X.K.6
Subject & Explanation I.
Page
General
1.
In good and correct Indonesian, it is recommended to also present the report in English.
√
2.
Printed on light-colored paper so that the text is easy to read and clear.
√
3.
Should clearly state the identity of the company. Company Name and Year of the Annual Report is placed on: 1. Front cover; 2. Sides; 3. Back cover; and 4. Each page.
√
II.
Financial Highlights
1.
Comparison of the Company’s financial information for 3 (three) fiscal years or since commencing its operation if the company has been running its business activities for less than 3 (three) years. The information contains: 1. Operating sales/Revenue; 2. Gross profit (loss); 3. Profit (loss) 4. Net profit attributable to owners of the company and non-controlling interest; 5. Net comprehensive profit (loss); 6. Net comprehensive profit (loss) attributable to owners of the company and non-controlling interest; 7. Profit (loss) per share; 8. Total assets; 9. Total liabilities; 10. Total equity; 11. Profit (loss) to total assets ratio; 12. Profit (loss) to equity ratio; 13. Profit (loss) to revenue ratio; 14. Current ratio; 15. Liabilities to equity ratio; 16. Liabilities to total assets ratio; and 17. Other relevant financial ratios and information about the company.
2.
The annual report must contain information regarding share price published quarterly in 2 (two) fiscal years (if any), at least includes: a). volume of issued shares; b). market capitalization; c). highest, lowest, and closing price; and d). transaction volume.
3.
In case of corporate actions, such as stock split, reverse stock, shares dividend, bonus shares, and reduction in nominal share prices, the share price information referred in point 2), shall be equipped with explanation which included: a). the execution date of corporate action; b). ratio of stock split, reverse stock, share dividend, bonus share, and reduction in share price; c). volume of issued shares before and after corporate actions; and d). share price before and after corporate actions.
8-9
4.
In case of suspended stock trading in the fiscal year, the annual report must include an explanation of the reason for the suspension.
N/A
5.
In case of suspension referred to item 4) has continued until the date of issuance of annual reports, the Issuer or Public Company must also explain the actions taken by the company to resolve the issue.
N/A
III.
Board of Commissioners’ and Directors’ Report
1.
Board of Commissioners’ Report. Contains the following items: 1. Assessment on the performance of the Directors in managing the company; 2. Outlook on the company’s business prospect as established by the Directors; and 3. Changes in the composition of the Board of Commissioners (if any).
6-7
8
12-13
Annual Report 2015
209
Subject & Explanation
Page
2.
Directors’ Report. Contains the following items: 1. The company’s performance, encompassing strategic policies, comparison between results and targets, as well as challenges faced by the company; 2. Business prospects; 3. Implementation of Good Corporate Governance by the company; 4. Changes in the composition of the Directors (if any).
IV.
Company Profile
1.
Name and address of the company. Includes information on name and address, zip code, telephone and/or facsimile, email, and website from the company and/or branch office or representative office, which allows the public to obtain information about the company.
2.
Brief history of the company. Includes among others: date/year of establishment, company’s name and name change, if any.
3.
Field of business. Includes the types of products and or services provided as well as the company’s business activities according to recent Articles of Association, as well as the types of products and/or services produced.
4.
Organizational structure. In the form of a chart, including the names and titles and at least up to the one level below the Directors.
5.
Company Vision and Mission. Includes the explanation on the company vision and mission.
6.
Name, title, and brief curriculum vitae of the members of the Board of Commissioners. The information should contain: 1. Name; 2. Title history, work experience, and legal basis of first designation in Issuer or Public Company, as set out in the minutes of GMS; 3. Educational background; 4. Brief description of the type of training in order to improve the competence of the Board of Commissioners in the financial year (if any), and 5. Disclosure of affiliation with members of the Directors and another member of the Board of Commissioners, and shareholders (if any).
14-15
7.
Name, title, and brief curriculum vitae of the members of the Directors. The information should contain: 1. Name and brief description of the performed tasks and functions; 2. Title history, work experience, and legal basis of first designation in Issuer or Public Company, as set out in the minutes of GMS; 3. Educational background; 4. Brief description of the type of training in order to improve the competence of the Directors in the financial year (if any), and 5. Disclosure of affiliation with another member of the Directors and shareholders (if any).
22-26
8.
In case of a change in the composition of the Board of Commissioners and/or the Directors that occurred after the fiscal year ends until the deadline for submission of the annual report as referred in item 1 letter a, then the structure set out in the annual report is the latest and previous composition of the Board of Commissioners and/or Directors.
13, 18
9.
Number of employees and description of competence building such as, the aspect of education and training of employees that has been conducted.
10.
A description of the names of shareholders and percentage of ownership at the end of the financial year which consists of: 1. shareholders owning 5% (five percent) or more shares of the Issuer or Public Company; 2. Commissioners and Directors who hold shares of Issuer or Public Company, and 3. Public shareholders, a group of shareholders who each own less than 5% (five percent) of the shares of Issuer or Public Company.
34-35
11.
Information about major and controlling shareholders of issuers or Public Company, both directly and undirectly, to the individual owner, which is presented in a form of scheme or diagram.
34-35
12.
Name of subsidiaries, associates, joint venture companies in which the Issuer or Public Company has joint control with subsidiaries, along with percentage of share ownership, line of bussiness and company operation status (if any). For subsidiaries, please add information about the address.
210
Annual Report 2015
16-21
43
32-33 43
38-39 37
120-125
N/A
Subject & Explanation
Page 8
13.
Chronology of share listing and share volume changes from the beginning until the end of financial year and Stock Exchange name where the company share is listed (if any).
14.
Chronology of other Securities listing and Securities rating (if any) .
15.
Name and address of Securities rating company (if any)
42
16.
Name and address of capital market institutions and/or supporting professions. For the capital market supporting professions which provide regular service to the Issuer or Public Company, should be equipped with information regarding the service, fee, and assignment period that has been done; and
42
17.
Award and certification received by the company, both on a national scale and international scale, in the financial year (if any).
V.
Management Discussion and Analysis
1.
Operational review per business segment in accordance with the type of industry of the Issuers or Public Company. Contains description of: 1. Production,which include the process, capacity, and development; 2. Income; and
2.
Comprehensive financial performance analysis which includes a comparison between the last 2 (two) financial year, explanation about the cause of changes and the impact, among others concerning: 1. Current assets, non-current assets, and total assets; 2. Short-term liabilities, long-term liabilities, and total liabilities; 3. Equity; 4. Income, expense, profit(loss), other comprehensive income, and total comprehensive profit(loss); and 5. Cash flow.
3.
Solvability by presenting relevant ratio calculation.
4.
Collectability of accounts receivable by presenting relevant ratio calculation.
5.
Capital structure and management policies on capital structure
34
6.
Discussion on material ties for the investment of capital goods with explanation about the purpose of the ties, source of funds expected to fulfill the said ties, currency of denomination, steps taken by the company to protect the position of related foreign currency against risks.
128
7.
Significant information and fact subsequent to the accountant’s report date.
129
8.
Business prospects of the company in connection with the condition of industry, economy in general, and the international market, which can be accompanied with supporting quantitative data if there is a reliable data source.
130
9.
Comparison between target/projection in the beginning of financial year and the result which include income, profit, capital structure, or other aspects important for the company.
127-128
10.
Company’s target/projection in one year which include income, profit/loss, capital structure, dividend policy, or other aspects important for the company.
130
11.
Marketing aspect for company product and service, such as: marketing strategy and market share.
130
12.
Date and dividend policy along with the amount of dividend per share (cash/non-cash) and amount of dividend per year that announce or paid for the last 2 (two) financial year.
9
13.
Realization of used funds obtained from the public offering proceeds: 1. In financial year, the Issuer is obliged to report realization of the use of funds, and it must be disclosed in a cumulative manner until the last financial year; and 2. In case of changes in the proceed usage as regulated in Regulation No X.K.4, Issuers have to explain the changes.
N/A
14.
Significant information about investment, expansion, divestation, merger/takeover attempt, acquisition, restructuring debt/equity, affiliated transaction, and transactions which contain conflict of interest that happen in financial year (if any), such as: 1. Date, value, and transaction object 2. Name of the behalf transaction 3. Nature of affiliation (if any) 4. Explanation about transaction fairness; and 5. Relevant compliance
128
15.
Changes in regulation which have a significant effect on the company and the impact on financial report (if any); and
16.
Changes in the accounting policy, reason and its impact on financial report (if any).
N/A
40-41
46-60
3. Profitability. 128-133
6 127-128
129 128-129
Annual Report 2015
211
Subject & Explanation
Page
VI.
Corporate Governance
1.
Board of Commissioners. The information include: 1. Description of the duties implemented by the Board of Commissioners. 2. Disclosure of the procedure for determining remuneration, basis of stipulation, and the amount of remuneration for the Board of Commissioners;and 3. Disclosure of company policy and the implementation, frequency of Board of Commissioners meetings, including joint meetings with Directors, and attendance of the Board of Commissioners in the meetings.
139-149
2.
Directors. The information include: 1. Scope of work and responsibility of each member of the Directors. 2. Disclosure the procedure for determining remuneration, basis of stipulation, and the amount of remuneration for the member of the Directors, as well as the relation between remuneration and company performance; 3. Disclosure of company policy and the implementation, frequency of meetings, including meeting with Board of Commissioners, and attendance of the Directors in the meetings; 4. Previous GMS decision and its realization in the financial year and the reason in case there are decisions which are not yet realized; and 5. Disclosure of company policy about the assesment for Directors performance (if any)
150-159
3.
Audit Committee, among others include: 1. Name; 2. Curriculum vitae, work experience, and legal basis for the appoinment; 3. Educational background; 4. Term of office as the members of Audit Committee; 5. Independence of the members of the Audit Committee; 6. Disclosure of company policy and the implementation, frequency of meetings and the attendance of the Audit Committee in said meetings; 7. Brief report on the activities carried out by the Audit Committee in financial year and in accordance with the Audit Committee Charter
143-145
4.
Other commitees that the issuers or Public Company have in order to support Directors/Commissioners functions and tasks, such as nomination and remuneration commitee, which include: 1. Name; 2. Brief curriculum vitae, work experience, and legal basis for the appoinment ; 3. Educational background; 4. Term of office; 5. Disclosure of company policy regarding the independence of the committee; 6. Description of duties and responsibilities; 7. Disclosure of company policy and the implementation, frequency of meetings and the attendance of the committee in said meetings; and 8. Brief report on the activities carried out by the committee in the financial year
5.
Description of tasks and function of the Corporate Secretary; 1. Name; 2. Curriculum vitae, work experience and legal basis for the appoinment; 3. Educational background; 4. Term of office of corporate secretary; 5. Brief description about corporate secretary task implementation in the financial year
6.
Description of the company’s internal audit unit which include: 1. Name; 2. Curriculum vitae, work experience and legal basis for the appoinment; 3. Qualification and certification as internal auditor (if any); 4. Structure and position of the internal audit unit; 5. Duties and responsibilities of the internal audit unit in accordance with the internal audit charter; and 6. Brief description about internal audit unit task implementation in the financial year
7.
Description about internal control system implemented by the company, at least include: 1. Financial and operational control, compliance toward other regulations; and 2. Review on the effectiveness of internal control system
8.
Risk management system implemented by the company, at least include: 1. General description about the company’s risk management system; 2. Risk type and the management method; and 3. Review on the effectiveness of company risk management
212
Annual Report 2015
145-149, 155-159
173
174-175
176
62-117
Subject & Explanation
Page
Important case faced by Issuer or Public Company, subsidiaries, Board of Commissioners and Directors, among others include: 1. Material of the case/claim; 2. Status of settlement of case/claim; and 3. Potential impacts on the financial condition of the company
167
10.
Information about administrative sanctions for Issuer or Public Company, Board of Commissioners and Directors, by the capital market authority and others in the last financial years (if any)
167
11.
Information about corporate culture and code of conduct (if any) which include: 1. Principles of the code of conduct; 2. Principles of the corporate culture; 3. Code of conduct socialization and enforcement effort; and 4. Disclosing that the code of conduct is applicable to the Board of Commissioners, Directors, and company employee
177
12.
Description about share ownership program by employee and/or management implemented by the Issuer or Public Company, including total, time period, employee or management requirement, and exercise price (if any); and
N/A
13.
Description about whistleblowing system in the Issuer and Public Company which among others include: 1. Mechanism of whistleblowing system; 2. Protection for the whistleblower; 3. Complaint handling; 4. Party that manage the complaint; and 5. Result of handling the complaint
171
VII.
Corporate Social Responsibility
9.
1.
Disclosure about corporate social responsibility including policies, kinds of program, and expenses incurred, among others regarding the aspects of: 1. Environment, such as the use of material and energy that is environmentally friendly and can be recycled, waste treatment system, environmental certification, and etc; 2. Labor practices, health and work safety, such as the equality of gender and work opportunity, work facility and safety, employee turnover, accident rate, training, and etc; 3. Community and social development, such as local worker recruitment, community empowerment, social facility reparation, other donations, and etc; and 4. Product responsibility, such as customer health and safety, product information, facility, number of customer complaint and complaint handling, and etc.
180
2.
Issuer or Public Company could disclose the information as referred by point 1) in the annual report or separated report submitted along with the annual report to Financial Services Authority (OJK), such as sustainability report or corporate social responsibility report.
N/A
VIII.
Audited Financial Report
1.
The Annual Financial Report contained in the annual report must be compiled in accordance with Financial Accounting Standard in Indonesia that has been audited by Accountant. Financial report must contain statement about financial report accountability as regulated in Regulation Number VIII.G.11 or Regulation Number X.E.1.
√
IX.
Signatures of the Board of Commissioners and Directors
1.
Annual report should be signed by all incumbent Board of Commissioners and Directors.
2.
Signature as referred in point 1 is appended in separated sheet in the annual report and should contain statement that Board of Commissioners and Directors are fully responsible for the authenticity of the annual report, in accordance with Form No. X.K.6-1.
206
3.
Provided that any member of the Board of Commissioners or Directors did not sign the annual report, he/she is obliged to provide written statement in separate letter which is attached to the annual report.
N/A
4.
Provided that any member of the Board of Commissioners or Directors did not sign the annual report and he/she did not provide written statement, another member of the Board of Commissioners or Directors that signed the annual report should provided written statement in separate letter which is attached to the annual report.
N/A
√
Annual Report 2015
213
This page is intentionally left blank
214
Annual Report 2015
PT Bank Mega Tbk dan entitas anaknya/ and its subsidiaries Laporan keuangan konsolidasian tanggal 31 Desember 2015 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen/ Consolidated financial statements as of December 31, 2015 and for the year then ended with independent auditors’ report
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA LAPORAN KEUANGAN KONSOLIDASIAN TANGGAL 31 DESEMBER 2015 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT BESERTA LAPORAN AUDITOR INDEPENDEN
Daftar Isi
PT BANK MEGA TBK AND ITS SUBSIDIARIES CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2015 AND FOR THE YEAR THEN ENDED WITH INDEPENDENT AUDITORS’ REPORT
Table of Contents
Halaman/ Pages
Independent Auditors’ Report
Laporan Auditor Independen Laporan Posisi Keuangan Konsolidasian ...................
1–2
.............. Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian .......................
3
Consolidated Statement of Profit or Loss ..................... and Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian ................
4
............. Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian ................................
5-6
....................... Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian ........
7 - 178
......... Notes to the Consolidated Financial Statements
Informasi Keuangan Tambahan..................................
179 - 185
........................... Supplementary Financial Information
***************************
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA LAPORAN POSISI KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Catatan/ Notes
PT BANK MEGA TBK AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF FINANCIAL POSITION As of December 31, 2015 (Expressed in millions of Rupiah, unless otherwise stated)
31 Desember/ December 31, 2015
1 Januari/ January 1, 2014/ 31 Desember/ December 31, 2013*)
31 Desember/ December 31, 2014*)
ASET
ASSETS
Kas
2,4
1.093.626
1.274.528
1.430.545
Giro pada Bank Indonesia
2,5
4.546.084
4.532.318
4.848.144
Cash Current accounts with Bank Indonesia
Giro pada bank lain Pihak berelasi Pihak ketiga
2,6 2,39
11.125 268.401
2.747 444.892
11.129 1.299.723
Current accounts with other banks Related parties Third parties
Penempatan pada Bank Indonesia dan bank lain Pihak berelasi Pihak ketiga Efek-efek Pihak berelasi Pihak ketiga
2,7 2,39
2,8 2,39
Efek-efek yang dibeli dengan janji dijual kembali Pihak berelasi Pihak ketiga
2,9 2,39
Tagihan derivatif
2,10
Kredit yang diberikan Pihak berelasi Pihak ketiga
2,11 2,39
Pendapatan bunga yang ditangguhkan
TOTAL ASET
319.380 13.467.300
17.646 14.213.258
Securities Related parties Third parties
360.313 3.420.822
432.714
-
Securities purchased under agreement to resell Related parties Third parties
43.660
8.104
2.163
Derivatives receivables
294.109 32.164.192
325.712 33.354.078
303.794 29.869.070
Loans Related parties Third parties
32.458.301
33.679.790
30.172.864
(65.431) 33.614.359
(472.178)
(63.204) 30.109.660
(393.562)
Unearned interest income Total Less: Allowance for impairment losses
31.748.472
33.142.181
29.716.098
Loans - net
2,12
489.215
554.725
235.362
Acceptances receivable
2,21,49
26.306
-
11.809
Deferred tax assets
6.828.671
3.188.143
3.092.183
(1.059.798)
(1.357.821)
(1.200.249)
Fixed assets Less: Accumulated depreciation
5.768.873
1.830.322
1.891.934
Fixed assets - net
6.010 1.225.378
5.329 1.474.168
7.994 1.469.781
Other assets - net Related parties Third parties
68.225.170
66.582.460
66.396.476
TOTAL ASSETS
2,13
Aset tetap - neto Aset lain-lain - neto Pihak berelasi Pihak ketiga
319.540 10.224.566
(649.644)
Kredit yang diberikan - neto
Aset tetap Dikurangi: Akumulasi penyusutan
170.000 11.070.890
32.398.116
Dikurangi: Cadangan kerugian penurunan nilai
Aset pajak tangguhan
120.000 8.973.752
(60.185)
Total
Tagihan akseptasi
570.000 8.102.779
Placements with Bank Indonesia and other banks Related parties Third parties
2,14 2,39
*) Disajikan kembali (Catatan 49)
*) As restated (Note 49)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a whole.
1
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA LAPORAN POSISI KEUANGAN KONSOLIDASIAN (lanjutan) Tanggal 31 Desember 2015 (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Catatan/ Notes
PT BANK MEGA TBK AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF FINANCIAL POSITION (continued) As of December 31, 2015 (Expressed in millions of Rupiah, unless otherwise stated)
31 Desember/ December 31, 2015
31 Desember/ December 31, 2014*)
1 Januari/ January 1, 2014/ 31 Desember/ December 31, 2013*)
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY
LIABILITAS
LIABILITIES
Liabilitas segera
2,15
Simpanan dari nasabah Giro Pihak berelasi Pihak ketiga Tabungan Pihak berelasi Pihak ketiga Deposito berjangka Pihak berelasi Pihak ketiga
2,16 2,39 2,17 2,39 2,18 2,39
Simpanan dari bank lain Pihak berelasi Pihak ketiga
2,19 2,39
558.656
654.079
526.042
Obligations due immediately
1.178.083 3.933.535
647.153 4.887.598
546.295 6.770.723
382.138 9.611.370
469.738 10.182.364
136.885 11.660.757
1.827.404 32.807.142
3.757.466 31.077.556
3.030.202 30.227.181
Deposits from customers Current accounts Related parties Third parties Saving deposits Related parties Third parties Time deposits Related parties Third parties
6.974 1.697.754
28.292 2.762.283
35.225 3.413.900
Deposits from other banks Related parties Third parties
Efek-efek yang dijual dengan janji dibeli kembali
2,20
2.380.347
3.818.632
2.940.474
Securities sold under repurchased agreements
Liabilitas derivatif
2,10
23.734
2.149
646
Derivatives payable
Utang pajak penghasilan
2,21
62.734
5.337
4.504
Income tax payable
Utang akseptasi
2,12
489.215
554.725
235.362
Acceptances payable
Pinjaman yang diterima
2,22
1.208.945
92.888
121.700
Fund borrowings
Liabilitas pajak tangguhan
2,21,49
-
50.868
-
Liabilitas imbalan pasca-kerja
2,36,49
255.207
271.661
229.499
Deferred tax liabilities Post-employment benefits liability
Beban yang masih harus dibayar dan liabilitas lain-lain Pihak berelasi Pihak ketiga
2,23 2,39
TOTAL LIABILITAS
3.401 281.336
31.815 318.329
23.428 311.072
Accrued expenses and other liabilities Related parties Third parties
56.707.975
59.612.933
60.213.895
TOTAL LIABILITIES
EKUITAS
EQUITY
Modal saham - nilai nominal Rp500 (nilai penuh) per saham Modal dasar - 27.000.000.000 saham pada tanggal 31 Desember 2015, 2014 dan 1 Januari 2014/ 31 Desember 2013 Modal ditempatkan dan disetor penuh 6.963.775.206 saham pada tanggal 31 Desember 2015, 2014, dan 1 Januari 2014/ 31 Desember 2013
1,24
3.481.888
3.481.888
Share capital - par value Rp500 (full amount) per share Authorized capital - 27,000,000,000 shares in December 31, 2015, 2014, and January 1, 2014/ December 31, 2013 Issued and fully paid-up capital 6,963,775,206 shares in December 31 2015, 2014, and January 1, 2014/ 3.481.888 December 31, 2013
Tambahan modal disetor
2,25
2.048.761
2.048.761
2.048.761
Additional paid-in capital
Cadangan umum
26
1.281
1.043
993
General reserve
Saldo laba
49
2.017.621
1.065.088
497.079
Retained earnings Other comprehensive income
3.967.644
372.747
153.860
TOTAL EKUITAS
Penghasilan komprehensif lain
2,8,13,21,36,49
11.517.195
6.969.527
6.182.581
TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS
68.225.170
66.582.460
66.396.476
TOTAL LIABILITIES AND EQUITY
*) Disajikan kembali (Catatan 49)
*) As restated (Note 49)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a whole.
2
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2015 (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the Year Ended December 31, 2015 (Expressed in millions of Rupiah, unless otherwise stated)
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 Catatan/ Notes PENDAPATAN DAN BEBAN OPERASIONAL Pendapatan bunga Beban bunga
2,27,39 2,28,39
PENDAPATAN BUNGA - NETO PENDAPATAN OPERASIONAL LAINNYA Provisi dan komisi Keuntungan penjualan efek-efek - neto Keuntungan transaksi mata uang asing - neto Lain-lain
2,29 2,8 2
Total pendapatan operasional lainnya BEBAN OPERASIONAL LAINNYA Kerugian penjualan efek-efek - neto Kerugian perubahan nilai wajar instrumen keuangan - neto Provisi dan komisi Beban cadangan kerugian penurunan nilai aset keuangan dan aset non-keuangan - neto Beban umum dan administrasi Beban karyawan
6.458.281 (3.155.463)
5.978.672 (3.233.623)
3.302.818
2.745.049
1.530.291 350.280
1.349.396 -
32.746 21.514
28.299 18.659
OTHER OPERATING INCOME Fees and commissions Gain on sale of securities - net Gain on foreign exchange transactions - net Others
1.934.831
1.396.354
Total other operating income
NET INTEREST INCOME
2,8 2,29
(87.986) (23.877)
(6.138) (18.879)
2,30 31
(978.308) (1.859.154)
(666.414) (1.696.517)
2,32,39,49
(1.109.425)
(1.137.049)
(4.058.750)
(3.534.998)
Total other operating expenses
-
1.178.899 33
LABA SEBELUM BEBAN PAJAK 2,21
LABA TAHUN BERJALAN
TOTAL PENGHASILAN KOMPREHENSIF TAHUN BERJALAN
(10.001)
606.405
OPERATING INCOME - NET
59.870
52.601
NON-OPERATING INCOME - NET
1.238.769
659.006
INCOME BEFORE TAX EXPENSE
(185.998) 1.052.771
Penghasilan komprehensif lain : Pos-pos yang tidak akan direklasifikasi ke laba rugi: Kerugian aktuarial atas liabilitas imbalan pasca-kerja - neto 2,36 Surplus revaluasi aset tetap - neto 2,13 Pos yang akan direklasifikasi ke laba rugi: (Kerugian) keuntungan yang belum direalisasi atas perubahan nilai wajar efek-efek yang tersedia untuk dijual - neto 2,8h
LABA PER SAHAM DASAR (nilai penuh)
OPERATING INCOME AND EXPENSE Interest income Interest expense
OTHER OPERATING EXPENSES Loss on sale of securities - net Loss from the changes in fair value of financial instruments - net Fees and commissions Provision for impairment losses on financial assets and non-financial assets - net General and administrative expenses Personnel expenses
PENDAPATAN OPERASIONAL - NETO
BEBAN PAJAK - NETO
2014*)
2,8
Total beban operasional lainnya
PENDAPATAN NON OPERASIONAL - NETO
2015
(766) 3.922.827
(90.947) 568.059
TAX EXPENSE - NET INCOME FOR THE YEAR
Other comprehensive income : Items that will not be reclassified subsequently to profit or loss: Actuarial loss on post(20.045) employement benefits liability - net - Revaluation surplus of fixed assets-net Item that may be reclassified subsequently to profit or loss:
238.932
Unrealized (loss) gain on changes in fair value of available-for-sale securities - net
4.647.668
786.946
TOTAL COMPREHENSIVE INCOME FOR THE YEAR
151
82
BASIC EARNINGS PER SHARE (full amount)
(327.164)
2,37
*) Disajikan kembali (Catatan 49)
*) As restated (Note 49)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a whole.
3
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2015 (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For the Year Ended December 31, 2015 (Expressed in millions of Rupiah, unless otherwise stated) Penghasilan komprehensif lain/ Other comprehensive income
Catatan/ Notes
Saldo 31 Desember 2013 Dampak atas penerapan PSAK No. 24 (Revisi 2013) Saldo 1 Januari 2014, setelah penyajian kembali Laba tahun berjalan 2014 Keuntungan yang belum direalisasi atas efek-efek yang tersedia untuk dijual - neto Kerugian aktuarial atas liabilitas imbalan pasca-kerja - neto Pembentukan cadangan umum
Saldo 31 Desember 2015
Tambahan modal disetor/ Additional paid-incapital
Cadangan umum/ General reserve
Surplus revaluasi aset tetap-neto/ Revaluations surplus of fixed assets-net
Saldo laba/ Retained earnings
3.481.888
2.048.761
993
-
-
-
3.481.888 -
2.048.761 -
2,8h
-
2,36 26
Total ekuitas/ Total equity
542.000
-
-
44.863
6.118.505
(44.921)
-
108.997
-
64.076
993 -
497.079 568.059
-
108.997 -
44.863 -
6.182.581 568.059
-
-
-
-
-
238.932
238.932
-
-
50
3.481.888 -
2.048.761 -
1.043 -
2,13
-
-
2,36
-
2,8h 26 26
49
Saldo 31 Desember 2014 Laba tahun berjalan 2015 Surplus revaluasi aset tetap- neto Kerugian aktuarial atas liabilitas imbalan pasca-kerja - neto Kerugian yang belum direalisasi atas efek-efek yang tersedia untuk dijual - neto Dividen tunai Pembentukan cadangan umum
Modal ditempatkan dan disetor penuh/ Issued and fully paid-up capital
Keuntungan/ (kerugian) aktuarial atas liabilitas imbalan pasca-kerja-neto/ Actuarial gain (loss) on postemployment benefits liability-net
Keuntungan/ (kerugian) yang belum direalisasi atas perubahan nilai wajar efek-efek yang tersedia untuk dijual-neto/ Unrealized gain/ (loss) on changes in fair value of available-forsale securitiesnet
(50)
-
(20.045) -
1.065.088 1.052.771
-
88.952 -
283.795 -
6.969.527 1.052.771
-
-
3.922.827
-
-
3.922.827
-
-
-
-
-
-
238
3.481.888
2.048.761
1.281
(100.000) (238) 2.017.621
Catatan atas laporan keuangan konsolidasian merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
(766)
-
-
-
-
(327.164) -
3.922.827
88.186
(43.369)
(20.045 ) -
(766 )
(327.164 ) (100.000 ) -
Balance as of December 31, 2013 Effect of implementation of SFAS No. 24 (Revised 2013) Balance, January 1, 2014, as restated Income for the year 2014 Unrealized gains on changes in fair value of available-forsale securities - net Actuarial loss on post-employment benefit liability - net Allocation for general reserve Balance as of December 31, 2014 Income for the year 2015 Revaluation surplus of fixed assets - net Actuarial loss on post-employment benefit liability - net Unrealized loss on changes in fair value of available-for sale securities - net Cash dividend Allocation for general reserve
11.517.195
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statement taken as a whole.
4
Balance as of December 31, 2015
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA LAPORAN ARUS KAS KONSOLIDASIAN Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2015 (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF CASH FLOWS For the Year Ended December 31, 2015 (Expressed in millions of Rupiah, unless otherwise stated)
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 Catatan/ Notes ARUS KAS DARI AKTIVITAS OPERASI Penerimaan bunga Pendapatan provisi dan komisi Pendapatan operasional lainnya Pendapatan non operasional - neto Penerimaan dari penjualan agunan yang diambil alih Penerimaan atas jual beli aset yang diperdagangkan - neto Pembayaran bunga dan pembiayaan lainnya Beban operasional lainnya Pembayaran pajak penghasilan Efek-efek yang dibeli dengan janji dijual kembali Efek-efek yang dijual dengan janji dibeli kembali
2014
6.541.776 1.506.414 21.514
5.890.539 1.351.049 18.659
61.832
44.299
1.064
4.370
42.811
1.769.866
(3.187.039) (2.954.100) (123.792)
(3.217.594) (2.638.941) (82.160)
(3.348.421)
(432.714)
(1.438.285)
878.158
9 20
Kenaikan/penurunan dalam aset dan liabilitas operasi: Penempatan pada Bank Indonesia dan bank lain Kredit yang diberikan Aset lain-lain Liabilitas segera Simpanan dari nasabah: Giro Tabungan Deposito berjangka Simpanan dari bank lain Beban yang masih harus dibayar dan liabilitas lain-lain Kas neto yang digunakan untuk aktivitas operasi ARUS KAS DARI AKTIVITAS INVESTASI Penerimaan dari penjualan efek-efek tersedia untuk dijual Penerimaan dari penjualan aset tetap Pembelian aset tetap Pembelian efek-efek tersedia untuk dijual
2015
13 13
Kas neto yang diperoleh dari aktivitas investasi
CASH FLOWS FROM OPERATING ACTIVITIES Interest received Fees and commissions income Other Operating Income Non-operating income - net Proceeds from sale of foreclosed assets Receipts on sales and purchase of trading assets - net Payments of interest and other financing charges Other operating expenses Payment of income tax Securities purchased under agreement to resell Securities sold under repurchased agreement
(20.230) 411.363 176.011 (95.423)
(24.770) (4.087.298) 81.907 128.037
(423.133) (660.555) (200.476) (1.085.847)
(1.782.267) (1.155.047) 1.577.639 (658.550)
(27.898)
(8.973)
Increase/decrease in operating assets and liabilities: Placements with Bank Indonesia and other banks Loans Other assets Obligations due immediately Deposits from customers: Current accounts Saving deposits Time deposits Deposits from other banks Accrued expenses and other liabilities
(4.802.414)
(2.343.791)
Net cash used in operating activities
3.679.258 1.036 (63.007)
3.762.730 8.702 (123.807)
(3.075.231)
(2.314.137)
542.056
1.333.488
CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from sale of securities available for sale Proceeds from sale of fixed assets Acquisition of fixed assets Acquisition of securities available for sale Net cash provided by investing activities
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements.
Catatan atas laporan keuangan konsolidasian merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
5
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA LAPORAN ARUS KAS KONSOLIDASIAN (lanjutan) Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2015 (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF CASH FLOWS (continued) For the Year Ended December 31, 2015 (Expressed in millions of Rupiah, unless otherwise stated)
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 Catatan/ Notes ARUS KAS DARI AKTIVITAS PENDANAAN Penerimaan pinjaman yang diterima Pembayaran pinjaman yang diterima Pembayaran dividen tunai
22 22 26
Kas neto yang diperoleh dari/ (digunakan untuk) aktivitas pendanaan
2015
2014
1.208.945 (92.888) (100.000)
1.016.057
92.888 (121.700) -
CASH FLOWS FROM FINANCING ACTIVITIES Proceeds of fund borrowings Payments of fund borrowings Payments of cash dividends
(28.812)
Net cash provided by/ (used in) financing activities NET DECREASE IN CASH AND CASH EQUIVALENTS
PENURUNAN NETO KAS DAN SETARA KAS
(3.244.301)
(1.039.115)
KAS DAN SETARA KAS, AWAL TAHUN
17.791.316
18.830.431
CASH AND CASH EQUIVALENTS, AT BEGINNING OF YEAR
KAS DAN SETARA KAS, AKHIR TAHUN
14.547.015
17.791.316
CASH AND CASH EQUIVALENTS, AT END OF YEAR
Kas dan setara kas terdiri dari: Kas
2 4
1.093.626
Giro pada Bank Indonesia Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain jangka waktu jatuh tempo 3 bulan atau kurang sejak tanggal perolehan Sertifikat Deposito Bank Indonesia - jangka waktu jatuh tempo 3 bulan atau kurang sejak tanggal perolehan
5 6
4.546.084 279.526
7
8.627.779
Cash and cash equivalents consist of: Cash Current accounts with Bank 4.532.318 Indonesia 447.639 Current accounts with other banks Placements with Bank Indonesia and other banks - maturing within 3 months since 9.068.982 acquisition date
-
2.467.849
Deposits Certificates of Bank Indonesia - maturing within 3 months since acquisition date
14.547.015
17.791.316
Total cash and cash equivalents
8
Total kas dan setara kas
1.274.528
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements.
Catatan atas laporan keuangan konsolidasian merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.
6
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
UMUM a.
1.
Pendirian Bank dan Informasi Umum
GENERAL a.
Establishment of the Bank and General Information
PT Bank Mega Tbk didirikan di negara Republik Indonesia dengan nama PT Bank Karman berdasarkan akta pendirian tanggal 15 April 1969 No. 32 yang kemudian diubah dengan akta tanggal 26 November 1969 No. 47, kedua akta tersebut dibuat di hadapan Mr. Oe Siang Djie, notaris di Surabaya. Akta pendirian ini disahkan oleh Menteri Kehakiman Republik Indonesia dalam Surat Keputusan No. J.A 5/8/1 tanggal 16 Januari 1970 dan telah diumumkan dalam Tambahan No. 55 pada Berita Negara Republik Indonesia No. 13. Anggaran dasar Bank telah mengalami beberapa kali perubahan, perubahan terakhir dilakukan dengan akta notaris Dharma Akhyuzi, S.H., No. 21 tanggal 27 Mei 2015 mengenai perubahan Anggaran Dasar Perseroan dalam rangka penyesuaian dengan ketentuan Peraturan Otoritas Jasa Keuangan (OJK). Perubahan tersebut telah diterima dan dicatat oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat Keputusan No. AHU-AH.01.03-0935760 tanggal 29 Mei 2015. Perubahan ini juga telah didaftarkan dalam Daftar Perseroan dengan No. AHU-3510919.AH.01.11 tanggal 29 Mei 2015.
PT Bank Mega Tbk was established in the Republic of Indonesia under the business name of PT Bank Karman based on notarial deed No. 32 dated April 15, 1969 which was amended by notarial deed No. 47 dated November 26, 1969, both deeds were effected by Mr. Oe Siang Djie, notary in Surabaya. The deed of establishment was approved by the Minister of Justice of the Republic of Indonesia in its Decision Letter No. J.A 5/8/1 dated January 16, 1970 and was published in Supplement No. 55 to the State Gazette of the Republic of Indonesia No. 13. The articles of association have been amended several times, with the latest amendment effected by notarial deed No. 21 of Dharma Akhyuzi, S.H., dated May 27, 2015 regarding the changes of the Banks articles of association to comply with the Regulation of Financial Service Authority (OJK). The amendment was received and registered by the Minister of Laws and Human Rights of the Republic of Indonesia in his Letter No. AHU-AH.01.03-0935760 dated May 29, 2015. This amendment has also been registered in the Company’s Register by No. AHU-3510919.AH.01.11 dated May 29, 2015.
Bank mulai beroperasi secara komersial sejak tahun 1969 di Surabaya. Pada tahun 1992 nama Bank berubah menjadi PT Mega Bank dan pada tanggal 17 Januari 2000 berubah menjadi PT Bank Mega Tbk.
The Bank started its commercial operations in 1969 in Surabaya. In 1992, the Bank changed its name to PT Mega Bank and on January 17, 2000 was changed to PT Bank Mega Tbk.
PT Mega Corpora adalah entitas induk dari Bank. Entitas induk terakhir Bank adalah CT Corpora.
PT Mega Corpora is the parent entity of the Bank. The ultimate holding entity of the Bank is CT Corpora.
Sesuai dengan Pasal 3 anggaran dasar Bank, ruang lingkup kegiatan usaha Bank adalah menjalankan kegiatan umum perbankan. Bank memperoleh izin usaha sebagai bank umum berdasarkan Surat keputusan Menteri Keuangan Republik Indonesia No. D.15.6.5.48 tanggal 14 Agustus 1969. Pada tanggal 2 Agustus 2000, Bank memperoleh izin untuk menyelenggarakan kegiatan usaha sebagai Wali amanat dari Badan Pengawas Pasar Modal - Lembaga Keuangan (BAPEPAM-LK). Bank juga memperoleh izin untuk menjalankan aktivitas sebagai bank devisa berdasarkan surat keputusan Deputi Gubernur Senior Bank Indonesia No. 3/1/KEP/DGS/2001 tanggal 31 Januari 2001.
According to Article 3 of the Banks articles of association, the Bank is engaged in general banking activities. The Bank was granted with the license to conduct general banking activities based on the decision letter of Minister of Finance of the Republic of Indonesia No. D.15.6.5.48 dated August 14, 1969. On August 2, 2000, the Bank was granted with the license to conduct custodian activities by the Capital Market and Financial Institution Supervisory Agency ("BAPEPAMLK"). The Bank was also granted with the license to conduct own exchange activities based on the decision letter of Senior Deputy Governor of Bank Indonesia No. 3/1/KEP/DGS/2001 dated January 31, 2001. 7
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
UMUM (lanjutan) a.
Pendirian (lanjutan)
Bank
1. dan
Informasi
Umum
GENERAL (continued) a.
Establishment of the Bank and General Information (continued) The Bank’s Head Office is located at Menara Bank Mega, Jl. Kapten Tendean 12-14A, Jakarta. The Bank has the following offices:
Kantor Pusat Bank berlokasi di Menara Bank Mega JI. Kapten Tendean 12-14A, Jakarta. Bank memiliki kantor sebagai berikut:
31 Desember/December 31 2015 Kantor Cabang Kantor Cabang Pembantu Kantor Kas
b.
Penawaran Umum Penambahannya
2014 44 298 3
Saham
Bank
dan
81 263 -
b.
Branches Sub-branches Cash Offices
The Bank’s Public Offerings and Increase of Share Capital
Sesuai dengan Keputusan Rapat Umum Pemegang Saham Luar Biasa yang diselenggarakan pada tanggal 17 Januari 2000 yang diaktakan dengan akta notaris Imas Fatimah. S.H., No 9. Bank telah melakukan penawaran umum saham perdana kepada masyarakat sebanyak 112.500.000 saham dengan nilai nominal Rp500 (nilai penuh) per saham dan harga penawaran Rp1.200 (nilai penuh) per saham. Pada tanggal 15 Maret 2000 sesuai dengan surat ketua BAPEPAMLK No. S-493/PM/2000, Pernyataan Pendaftaran Bank untuk menerbitkan saham kepada masyarakat di Indonesia menjadi efektif dan pada tanggal 17 April 2000 sahamsaham yang ditawarkan tersebut dicatat dan diperdagangkan di Bursa Efek Indonesia.
Based on the decision of Extraordinary General Meeting of Shareholders held on January 17, 2000, which was notarized under notarial deed No. 9 of lmas Fatimah. S.H., the Bank conducted an initial public offering of its 112,500,000 shares with par value of Rp500 (full amount) per share at offering price of Rp1,200 (full amount) per share. On March 15, 2000, in accordance with the letter from the chairman of BAPEPAM-LK No. S493/PM/2000, the Bank’s Registration Statement for the Initial public offering became effective and on April 17, 2000, the shares were listed and traded in the Indonesia Stock Exchange.
Sesuai dengan Keputusan Rapat Umum Pemegang Saham Luar Biasa yang diselenggarakan pada tanggal 29 Maret 2001, yang diaktakan dengan akta notaris Imas Fatimah, S.H., No. 21, Bank telah membagikan saham bonus sebesar Rp69.526 dengan menerbitkan sejumlah 139.052.000 saham bonus dengan nilai nominal Rp500 (nilai penuh) per saham yang berasal dari tambahan modal disetor - agio saham dan membagikan dividen saham sebesar Rp63.785 atau sejumlah 56.698.000 saham yang berasal dari saldo laba dengan menggunakan harga penutupan saham Bank di Bursa Efek Indonesia tanggal 28 Maret 2001 yaitu sebesar Rp1.125 (nilai penuh) per saham. Dengan demikian, modal saham ditempatkan dan disetor penuh meningkat menjadi Rp379.125 yang terdiri dari 758.250.000 saham.
Based on the decision of Extraordinary General Meeting of Shareholder held on March 29, 2001, which was notarized under notarial deed No. 21 of lmas Fatimah, S.H., the Bank declared bonus shares of Rp69,526 by issuing 139,052,000 bonus shares at par value of Rp500 (full amount) per share which came from additional paid-in capital and declared stock dividends of Rp63,785 representing 56,698,000 shares which came from retained earnings using the closing price of the Bank’s shares published by the Indonesian Stock Exchange on March 28, 2001 at Rp1,125 (full amount) per share. Accordingly, the issued and fully paid-up capital of the Bank increased to Rp379,125 which represent 758,250,000 shares.
8
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
UMUM (lanjutan) b.
Penawaran Umum Saham Penambahannya (lanjutan)
1. Bank
dan
GENERAL (continued) b.
The Bank’s Public Offerings and Increase of Share Capital (continued)
Sesuai dengan Keputusan Rapat Umum Pemegang Saham Luar Biasa yang diselenggarakan pada tanggal 22 Mei 2002 yang diaktakan dengan akta notaris Imas Fatimah, S.H., No. 33, Bank telah melakukan Penawaran Umum Terbatas I dengan Hak Memesan Efek Terlebih Dahulu seluruhnya 181.980.000 saham dengan nilai nominal Rp500 (nilai penuh) per saham dan harga penawaran sebesar Rp1.100 (nilai penuh) per saham.
Based on the Decision of Extraordinary General Meeting of Shareholders held on May 22, 2002, which was notarized under notarial deed No. 33 of Imas Fatimah, S.H., the Bank offered Limited Public Offering I with Pre-emptive Rights of 181,980,000 shares at par value of Rp500 (full amount) per share at offering price of Rp1,100 (full amount) per share.
Dengan Penawaran Umum Terbatas ini modal saham ditempatkan dan disetor penuh menjadi sebesar Rp470.115 yang terdiri dari 940.230.000 saham. Penawaran Umum Terbatas I dengan Hak Memesan Efek Terlebih Dahulu tersebut telah memperoleh pernyataan efektif dari ketua BAPEPAM-LK pada tanggal 20 Mei 2002 melalui surat No. S-1023/PM/2002.
With this Limited Public Offering, the issued and fully paid-up share capital of the Bank became Rp470,115 representing 940,230,000 shares. The Limited Public Offering I with Preemptive Rights became effective through the chairman of BAPEPAM-LK’s letter No. S-1023/PM/2002 dated May 20, 2002.
Sesuai dengan Keputusan Rapat Umum Pemegang Saham Luar Biasa yang diselenggarakan pada tanggal 10 Maret 2005 yang diaktakan dengan akta notaris Imas Fatimah, S.H., No. 22, Bank telah membagikan saham bonus sebesar Rp141.034 dengan menerbitkan sejumlah 282.068.998 saham bonus dengan nilai nominal Rp500 (nilai penuh) per saham yang berasal dari tambahan modal disetor - agio saham dan membagikan dividen saham sebesar Rp477.260 atau sejumlah 203.089.644 saham yang berasal dari saldo laba dengan menggunakan harga penutupan saham Bank di Bursa Efek Indonesia tanggal 9 Maret 2005 yaitu sebesar Rp2.350 (nilai penuh) per saham. Dengan demikian, modal saham ditempatkan dan disetor penuh meningkat menjadi Rp712.694 yang terdiri dari 1.425.388.642 saham.
Based on the Decision of Extraordinary General Meeting of Shareholders held on March 10, 2005, which was notarized under notarial deed No. 22 of Imas Fatimah, S.H., the Bank declared bonus shares of Rp141,034 by issuing 282,068,998 bonus shares at per value of Rp500 (full amount) per share, which came from aditional paid-in capital and declared stock dividends of Rp477,260 representing 203,089,644 shares, which came from retained earnings using the closing price published by the Indonesian Stock Exchange on March 9, 2005 at Rp2,350 (full amount) per share. Accordingly, the issued and fully paid-in share capital increased to Rp712,694 which represent 1,425,388,642 shares.
9
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
UMUM (lanjutan) b.
Penawaran Umum Saham Penambahannya (lanjutan)
1. Bank
dan
GENERAL (continued) b.
The Bank’s Public Offerings and Increase of Share Capital (continued)
Sesuai dengan Keputusan Rapat Umum Pemegang Saham Luar Biasa yang diselenggarakan pada tanggal 24 Maret 2006 yang diaktakan dengan akta notaris Imas Fatimah. S.H., No. 98, disetujui untuk melakukan Penawaran Umum Terbatas II dengan Hak Memesan Efek Terlebih dahulu sejumlah 200.054.546 saham dengan nilai nominal Rp500 (nilai penuh) per saham dengan harga penawaran sebesar Rp2.500 (nilai penuh) per saham. Dengan Penerbitan Umum Terbatas II ini, modal saham ditempatkan dan disetor penuh menjadi sebesar Rp812.722 yang terdiri dari 1.625.443.188 saham.
Based on the Decision of Extraordinary General Meeting of Shareholders held on March 24, 2006 as notarized under notarial deed No. 98 of Imas Fatimah, S.H., it is resolved to offer Limited Public Offering Il with Pre-emptive Rights representing 200,054,546 shares at par value of Rp500 (full amount) per share at offering price of Rp2,500 (full amount) per share. With this Limited Public Offering II, the issued and fully paid-in share capital of the Bank became Rp812,722 which represent 1,625,443,188 shares.
Pendaftaran Umum Terbatas II dengan Hak Memesan Efek Terlebih Dahulu tersebut telah memperoleh pernyataan efektif dari ketua BAPEPAM-LK pada tanggal 23 Maret 2006 melaIui surat No. S-702/PM/2006.
The Limited Public Offering II with Pre-emptive Rights became effective through the chairman of BAPEPAM-LK letter No. S-702/PM/2006 dated March 23, 2006.
Keputusan Rapat Umum Pemegang Saham Tahunan yang diselenggarakan pada tanggal 20 Mei 2009 yang diaktakan dengan akta notaris Imas Fatimah, S.H., No. 49 pada tanggal yang sama, menyetujui pembagian saham bonus sebanyak-banyaknya 1.555.781.337 saham yang berasal dari kapitalisasi agio saham sebesar Rp777.890 yang dibagikan kepada para pemegang saham secara proporsional dengan ketentuan saham bonus akan dibagikan kepada pemegang saham yang tercatat pada daftar pemegang saham yang berhak (Recording Date) dengan rasio setiap pemegang 70 saham berhak mendapatkan 67 saham baru dengan harga sebesar nilai nominal yaitu Rp500 (nilai penuh) setiap saham dengan ketentuan apabila terdapat sisa pecahan saham akibat pembagian berdasarkan rasio tersebut maka sisa pecahan tersebut dikembalikan kepada Bank. Dengan pembagian saham bonus ini modal saham ditempatkan dan disetor penuh menjadi sebesar Rp1.590.612 yang terdiri dari 3.181.224.188 saham.
The decision of Annual General Meeting of Shareholders held on May 20, 2009 as notarized under notarial deed No. 49 on the same date by lmas Fatimah, S.H., declared bonus shares at a maximum of 1,555,781,337 shares which came from additional paid-in capital amounted to Rp777,890 which was distributed proportionaly to the listed shareholders (Recording Date) with a ratio of 67 new shares with par value of Rp500 (full amount) per share for every 70 shares owned by each shareholder, provided that any remaining fractional shares due to the division based on the ratio are returned on the Bank. With the declaration of these bonus shares, the issued and fully paid-in share capital of the Bank became Rp1,590,612 which represent 3,181,224,188 shares.
10
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
UMUM (lanjutan) b.
Penawaran Umum Saham Penambahannya (lanjutan)
1. Bank
GENERAL (continued)
dan
b. The Bank’s Public Offerings and Increase of Share Capital (continued)
Sehubungan dengan hasil keputusan Rapat Umum Pemegang Saham Luar Biasa pada tanggal 5 Juni 2008, sebagaimana dinyatakan dalam akta notaris Imas Fatimah, S.H., No. 03 pada tanggal yang sama, pemegang saham Bank telah menyetujui antara lain peningkatan modal dasar Bank dari Rp900.000 dari 1.800.000.000 saham menjadi Rp3.200.000 terdiri dari 6.400.000.000 saham. Perubahan anggaran dasar tersebut telah diterima dan dicatat oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat Keputusan No. AHU-45346.AH.01.02 Tahun 2008 tanggal 28 Juli 2008. Perubahan ini juga telah didaftarkan dalam Daftar Perusahaan dengan No. AHU-0064063.AH.01.09 Tahun 2008 tanggal 28 Juli 2008.
According to the decision of Extraordinary General Meeting of Shareholders held on June 5, 2008, which was notarized under notarial deed No. 03 on the same date by Imas Fatimah, S.H., the shareholders approved, among others, the increase of the Banks authorized share capital from Rp900,000 representing 1,800,000,000 shares to Rp3,200,000 representing 6,400,000,000 shares. The amendment of the Banks articles of association was received and registered by the Minister of Law and Human Right of the Republic of Indonesia in its Decision Letter No. AHU-45346.AH.01.02 Year 2008 dated July 28, 2008. This amendment was also registered under the Corporate Registration under No. AHU-0064063.AH.01.09 Year 2008 dated July 28, 2008.
Keputusan Rapat Umum Pemegang Saham Tahunan yang diselenggarakan pada tanggal 12 Mei 2011 yang diaktakan dengan akta notaris Dharma Akhyuzi, S.H., No. 02 pada tanggal yang sama, menyetujui pembagian dividen saham sebanyak 464.731.862 saham yang berasal dari saldo laba maksimum sebesar Rp1.603.325 dengan harga sebesar nilai nominal yaitu Rp500 (nilai penuh) setiap saham, dengan ketentuan apabila terdapat sisa pecahan saham akibat pembagian berdasarkan rasio tersebut maka sisa pecahan tersebut dikembalikan kepada Bank. Dengan pembagian dividen saham ini, modal saham ditempatkan dan disetor penuh menjadi sebesar Rp1.822.978 yang terdiri dari 3.645.956.050 saham.
The decision of Annual General Meeting of Shareholders held on May 12, 2011 as notarized under notarial deed No. 02 on the same date by Dharma Akhyuzi, S.H., declared the issuance of 464,731,862 stock dividends which came from retained earnings at an amount not to exceed Rp1,603,325 with par value of Rp500 (full amount) per share, provided that any remaining fractional shares are returned to the Bank. With the declaration of these stock dividends, the issued and fully paid-in share capital of the Bank became Rp1,822,978 which represent 3,645,956,050 shares.
Keputusan Rapat Umum Pemegang Saham Tahunan yang diselenggarakan pada tanggal 17 April 2013 yang diaktakan dengan akta notaris Dharma Akhyuzi, S.H., No. 08 pada tanggal yang sama, menyetujui pembagian dividen saham sebanyak 167.713.978 saham yang berasal dari saldo laba maksimum sebesar Rp684.568 dengan harga sebesar nilai nominal yaitu Rp500 (nilai penuh) setiap saham, dengan ketentuan apabila terdapat sisa pecahan saham akibat pembagian berdasarkan rasio tersebut maka sisa pecahan tersebut dikembalikan kepada Bank.
The decision of Annual General Meeting of Shareholders held on April 17, 2013 as notarized under notarial deed No. 08 on the same date by Dharma Akhyuzi, S.H., declared the issuance of 167,713,978 stock dividends which came from retained earnings at an amount not to exceed Rp684,568 with par value of Rp500 (full amount) per share, provided that any remaining fractional shares are returned to the Bank.
11
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
UMUM (lanjutan) b.
c.
1.
Penawaran Umum Saham Penambahannya (lanjutan)
Bank
GENERAL (continued)
dan
b. The Bank’s Public Offerings and Increase of Share Capital (continued)
Sesuai dengan Keputusan Rapat Umum Pemegang Saham Luar Biasa yang diselenggarakan pada tanggal 17 April 2013, yang diaktakan dengan akta notaris Dharma Akhyuzi, S.H., No. 09 pada tanggal yang sama, Bank telah membagikan saham bonus maksimum sebanyak 2.741.758.949 saham yang berasal dari tambahan modal disetor maksimum sebesar Rp1.370.959 yang dibagikan kepada para pemegang saham secara proporsional dengan rasio pembagian setiap pemegang 500 saham memperoleh 376 saham bonus dengan harga sebesar nilai nominal yaitu Rp500 (nilai penuh) per saham dan membagikan dividen saham maksimum sebanyak 408.347.077 dividen saham yang berasal dari saldo laba dengan rasio pembagian setiap pemegang 500 saham memperoleh 56 saham yang dibagikan secara proporsional maksimum sebesar Rp1.664.849 dengan menggunakan harga penutupan saham Bank di Bursa Efek Indonesia tanggal 16 April 2013 yaitu sebesar Rp4.050 (nilai penuh) per saham, dengan ketentuan apabila terdapat sisa pecahan saham akibat pembagian berdasarkan rasio tersebut maka sisa pecahan tersebut dikembalikan kepada Bank. Dengan pembagian saham bonus dan dividen saham ini, modal saham ditempatkan dan disetor penuh menjadi sebesar Rp3.481.888 yang terdiri dari 6.963.775.206 saham.
Based on the Decision of Extraordinary General Meeting of Shareholders held on April 17, 2013 as notarized under notarial deed No. 09 on the same date by Dharma Akhyuzi, S.H., the Bank declared bonus shares at a maximum of 2,741,758,949 shares which came from additional paid-in capital maximum amounted to Rp1,370,959 which was distributed proportionaly to the shareholders with a ratio of 376 bonus shares with par value of Rp500 (full amount) per share for every 500 shares owned by each shareholder, and declared stock dividends at a maximum of 408,347,077 stock dividends which came from retained earnings with a ratio for every 500 shares owned by each shareholder received 56 shares which was distributed proportionally at an amount not to exceed Rp1,664,849 using the closing price of the Bank’s shares published by the Indonesia Stock Exchange on April 16, 2013 at Rp4,050 (full amount) per share, provided that any remaining fractional shares are returned to the Bank. With the declaration of these bonus shares and stock dividends, the issued and fully paid-in share capital of the Bank became Rp3,481,888 which represent 6,963,775,206 shares.
Dewan Komisaris, Direksi, Komite Audit dan Karyawan
c.
The composition of the Bank’s Board of Commissioners and Directors as of December 31, 2015 and 2014 are as follows:
Susunan Dewan Komisaris dan Direksi Bank pada tanggal 31 Desember 2015 dan 2014, adalah sebagai berikut: 2015 Dewan Komisaris: Komisaris Utama Komisaris Komisaris Independen Komisaris Independen
Board of Commissioners, Directors, Audit Committee and Employees
2014
Yungky Setiawan Darmadi Sutanto Achjadi Ranuwisastra Lambock V. Nahattands
12
J.B. Kendarto Achjadi Ranuwisastra Rachmat Maulana
Board of Commissioners: President Commissioner Commissioner Independent Commissioner Independent Commissioner
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
UMUM (lanjutan) c.
1.
Dewan Komisaris, Direksi, Komite Audit dan Karyawan (lanjutan)
GENERAL (continued) c.
The composition of the Bank’s Board of Commissioners and Directors as of December 31, 2015 and 2014 are as follows: (continued)
Susunan Dewan Komisaris dan Direksi Bank pada tanggal 31 Desember 2015 dan 2014, adalah sebagai berikut: (lanjutan) 2015 Direksi: Direktur Utama Direktur Kredit Direktur SME Direktur Tresuri dan International Banking Direktur Risiko Direktur Operasi dan Teknologi Informasi Direktur Kepatuhan dan GCG Direktur Sumber Daya Manusia Direktur Pendanaan dan Jaringan Direktur Kartu Kredit dan Pinjaman Direktur Consumer Banking
Board of Commissioners, Directors, Audit Committee and Employees (continued)
2014
Directors: President Director Credit Director SME Director Treasury and International Banking Martin Mulwanto Martin Mulwanto Director Indivara Erni Indivara Erni Risk Director Operations and Information YB. Hariantono YB. Hariantono Technology Director Yuni Lastianto Yuni Lastianto Compliance and GCG Director Tati Hartawan Tati Hartawan Human Capital Director Lay Diza Larentie Funding and Network Director Wiweko Probojakti Credit Card and Personal Loan Director Suparman Kusuma Consumer Banking Director Kostaman Thayib Madi D. Lazuardi Max Kembuan
Kostaman Thayib Madi D. Lazuardi Max Kembuan
The composition of the Banks Audit Committee as of December 31, 2015 and 2014 are as follows:
Susunan Komite Audit Bank pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut 2015
Ketua Anggota Anggota
Achjadi Ranuwisastra Iramady Irdja Adrial Salam
Chairman Member Member
2014
Ketua Anggota Anggota
Rachmat Maulana Rifian Said Iramady Irdja
Chairman Member Member
Pembentukan Komite Audit Bank telah dilakukan sesuai dengan Peraturan BAPEPAM-LK No. IX.1.5.
The establishment of Bank’s Audit Committee has complied with BAPEPAM-LK Regulation No. IX.1.5.
Dewan Komisaris dan Direksi pada tanggal 31 Desember 2015 ditentukan berdasarkan Rapat Umum Pemegang Saham Luar Biasa pada tanggal 7 Mei 2015, yang berita acaranya telah diaktakan dengan akta notaris No. 07, Dharma Akhyuzi, S.H., pada tanggal yang sama.
The Board of Commissioners and Directors as of December 31, 2015 were appointed based on the decision of Extraordinary General Meeting of Shareholders held on May 07, 2015, the minutes of which were notarized through notarial deed No. 07 of Dharma Akhyuzi, S.H., on the same date.
Dewan Komisaris dan Direksi pada tanggal 31 Desember 2014 ditentukan berdasarkan Rapat Umum Pemegang Saham Luar Biasa pada tanggal 27 Maret 2014, yang berita acaranya telah diaktakan dengan akta notaris No. 10, Dharma Akhyuzi, S.H., pada tanggal yang sama.
The Board of Commissioners and Directors as of December 31, 2014 were appointed based on the decision of Extraordinary General Meeting of Shareholders held on March 27, 2014 the minutes of which were notarized through notarial deed No. 10 of Dharma Akhyuzi, S.H., on the same date. 13
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1.
UMUM (lanjutan) c.
d.
2.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
1.
Dewan Komisaris, Direksi, Komite Audit dan Karyawan (lanjutan)
GENERAL (continued) c.
Board of Commissioners, Directors, Audit Committee and Employees (continued)
Dewan Komisaris dan Direksi pada tanggal 31 Desember 2015 dan 2014 tersebut telah memperoleh persetujuan dari Otoritas Jasa Keuangan (OJK).
The Board of Commissioners and Directors as of December 31, 2015 and 2014 were approved by Financial Services Authority (OJK).
Pada tanggal 31 Desember 2015 dan 2014, Bank memiliki karyawan tetap masing-masing 6.850 dan 8.077 orang (tidak diaudit).
As of December 31, 2015 and 2014, the Bank had 6,850 and 8,077 permanent employees (unaudited), respectively. d.
Manajemen Bank bertanggung jawab atas penyusunan laporan keuangan konsolidasian ini, yang diselesaikan dan disetujui untuk diterbitkan pada tanggal 18 Maret 2016.
IKHTISAR KEBIJAKAN SIGNIFIKAN
AKUNTANSI
YANG
2.
The management of the Bank is responsible for the preparation of these consolidated financial statements, which were completed and authorized for issue on March 18, 2016.
SUMMARY POLICIES
OF
SIGNIFICANT
ACCOUNTING
Kebijakan akuntansi utama yang diterapkan dalam penyusunan laporan keuangan konsolidasian Bank dan entitas anaknya adalah seperti dijabarkan di bawah ini:
The principal accounting policies adopted in preparing the consolidated financial statements of the Bank and its subsidiaries are set out below:
Pernyataan Kepatuhan
Statement of Compliance
Laporan keuangan konsolidasian untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2015 dan 2014 disusun dan disajikan sesuai dengan Standar Akuntansi Keuangan di Indonesia.
The consolidated financial statements for the years ended December 31, 2015 and 2014 were prepared and presented in accordance with Indonesian Financial Accounting Standards.
Laporan keuangan konsolidasian juga disusun sesuai dengan peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan ("BAPEPAM-LK") No. VIII.G.7 yang merupakan lampiran Keputusan Ketua BAPEPAM-LK No. KEP-347/BL/2012 tanggal 25 Juni 2012 tentang "Penyajian dan Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik".
The consolidated financial statements have also been prepared in accordance with Capital Market and Financial Institution Supervisory Agency ("BAPEPAM-LK") rule No. VIII.G.7, Attachment to Decision of the Chairman of BAPEPAM-LK No. KEP-347/BL/2012 dated June 25, 2012, on the “Financial Statements Presentation and Disclosure for Issuers or Public Companies”.
Pada tanggal 1 Januari 2015, Bank menerapkan Pernyataan Standar Akuntansi Keuangan (PSAK) baru dan revisi yang efektif sejak tanggal tersebut. Perubahan kebijakan akuntansi Bank telah dibuat seperti yang disyaratkan sesuai dengan ketentuan transisi dalam masing-masing standar seperti yang dijabarkan dalam Catatan 2ac.
On January 1, 2015, the Bank adopted new and revised Statements of Financial Accounting Standards (SFAS) that are mandatory for application from the date. Changes to the Bank’s accounting policies have been made as required in accordance with the transitional provision in the respective standard as set out in Note 2ac.
14
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) a.
AKUNTANSI
Dasar penyusunan laporan konsolidasian (lanjutan)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
keuangan
SUMMARY OF SIGNIFICANT POLICIES (continued) a.
ACCOUNTING
Basis for preparation of the consolidated financial statements (continued)
Laporan keuangan konsolidasian disusun berdasarkan harga perolehan kecuali untuk beberapa akun yang dinilai menggunakan dasar pengukuran lain sebagaimana dijelaskan pada kebijakan akuntansi dari akun tersebut. Laporan keuangan konsolidasian disusun dengan metode akrual kecuali laporan arus kas.
The consolidated financial statements have been prepared under the historical cost convention except for certain accounts which have been valued on another measurement basis as explained in the accounting policy for such accounts. The consolidated financial statements are prepared under the accrual basis of accounting, except the statements of cash flows.
Laporan arus kas konsolidasian disusun dengan menggunakan metode langsung dengan mengelompokkan arus kas dalam aktivitas operasi, investasi dan pendanaan. Untuk tujuan laporan arus kas konsolidasian, kas dan setara kas mencakup kas, giro pada Bank Indonesia dan giro pada bank lain, penempatan pada Bank Indonesia dan bank lain, Sertifikat Bank Indonesia dan Sertifikat Deposito Bank Indonesia yang jatuh tempo dalam 3 (tiga) bulan sejak tanggal perolehan, sepanjang tidak digunakan sebagai jaminan untuk pinjaman serta tidak dibatasi penggunaannya.
The consolidated statements of cash flows were prepared based on the direct method with cash flows classified into cash flows from operating, investing and financing activities. For the purpose of the consolidated statements of cash flows, cash and cash equivalents include cash, current accounts with Bank Indonesia and other banks, placements with Bank Indonesia and other banks, Certificates of Bank Indonesia and Deposits Certificates of Bank Indonesia maturing within 3 (three) months or less from the acquisition date as long as they are not being pledged as collateral for borrowing nor restricted
Pos-pos dalam Penghasilan Komprehensif Lainnya disajikan terpisah antara akun - akun yang akan direklasifikasikan ke laba rugi dan akun - akun yang tidak akan direklasifikasikan ke laba rugi.
The items under Other Comprehensive Income (OCI) are presented separately between items to be reclassified to profit or loss and those items not to be reclassified to profit or loss.
Dalam penyusunan laporan keuangan konsolidasian sesuai dengan Standar Akuntansi Keuangan di Indonesia, dibutuhkan estimasi dan asumsi yang mempengaruhi:
The preparation of consolidated financial statements in conformity with Financial Accounting Standards in Indonesia requires the use of estimates and assumptions that affect:
•
nilai aset dan liabilitas dilaporkan, dan pengungkapan atas aset dan liabilitas kontinjensi pada tanggal laporan keuangan konsolidasian,
•
the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements,
•
jumlah pendapatan dan beban selama periode pelaporan.
•
the reported amounts of revenues and expenses during the reporting period.
Walaupun estimasi pengetahuan terbaik dan tindakan saat mungkin berbeda diestimasi semula.
Although these estimates are based on management’s best knowledge of current events and activities, actual results may differ from those estimates.
ini dibuat berdasarkan manajemen atas kejadian ini, hasil yang timbul dengan jumlah yang
15
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) a.
b.
AKUNTANSI
Dasar penyusunan laporan konsolidasian (lanjutan)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
keuangan
SUMMARY OF SIGNIFICANT POLICIES (continued) a.
ACCOUNTING
Basis for preparation of the consolidated financial statements (continued)
Estimasi-estimasi dan asumsi-asumsi yang digunakan ditelaah secara berkesinambungan. Revisi atas estimasi akuntansi diakui pada periode dimana estimasi tersebut direvisi dan periode yang akan datang yang dipengaruhi oleh revisi estimasi tersebut.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised and in any future periods affected.
Secara khusus, informasi mengenai hal-hal penting yang terkait dengan ketidakpastian estimasi dan pertimbangan-pertimbangan penting dalam penerapan kebijakan akuntansi yang memiliki dampak yang signifikan terhadap jumlah yang diakui dalam laporan keuangan konsolidasian dijelaskan di Catatan 3.
In particular, information about significant areas of estimation uncertainty and critical judgments in applying accounting policies that have significant effect on the amount recognized in the consolidated financial statements are described in Note 3.
Mata uang penyajian yang digunakan pada laporan keuangan konsolidasian adalah Rupiah, yang merupakan mata uang fungsional Bank dan entitas anaknya.
The presentation currency used in the consolidated financial statements is Indonesian Rupiah, which is the functional currency of the Bank and its subsidiaries.
Seluruh angka dalam laporan keuangan konsolidasian ini, kecuali dinyatakan lain, dibulatkan menjadi jutaan Rupiah.
Figures in the consolidated financial statements are rounded to and stated in millions of Rupiah unless otherwise stated.
Transaksi dan saldo dalam mata uang asing
b.
Transactions currency
and
balances
in
foreign
Transaksi dalam mata uang asing dicatat dalam Rupiah berdasarkan kurs yang berlaku pada saat transaksi dilakukan. Pada tanggal pelaporan, aset dan liabilitas moneter dalam mata uang asing dijabarkan ke dalam Rupiah berdasarkan kurs tengah Reuters pukul 16.00 WIB. Laba atau rugi selisih kurs yang terjadi dikreditkan atau dibebankan pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun yang bersangkutan.
Transactions in foreign currencies are recorded in Rupiah based on the rates prevailing at the transaction dates. On the reporting date, monetary assets and liabilities denominated in foreign currencies are converted into Rupiah based on the Reuters’ middle rate at 16.00 Western Indonesian Time. Exchange gains or losses from foreign exchange transactions are credited or charged to the current year consolidated statement of profit or loss and other comprehensive income.
Kurs mata uang asing utama yang digunakan untuk menjabarkan mata uang asing ke dalam Rupiah adalah sebagai berikut (nilai penuh):
The major exchange rates used to translate foreign currencies into Rupiah were as follows (full amount):
31 Desember/December 31
1 Poundsterling Inggris 1 Euro Eropa 1 Dolar Amerika Serikat 1 Dolar Australia 1 Dolar Singapura 1 Dolar Hong Kong 1 Yen Jepang 1 Dolar Selandia Baru 1 Franc Swiss 1 Yuan China
2015
2014
20.439,02 15.056,67 13.785,00 10.083,73 9.758,94 1.778,70 114,52 9.444,80 13.919,33 2.122,85
19.288,40 15.053,35 12.385,00 10.148,27 9.376,19 1.596,98 103,56 9.709,23 12.515,80 1.990,50
16
1 Great Britain Poundsterling 1 European Euro 1 United States Dollar 1 Australian Dollar 1 Singapore Dollar 1 Hong Kong Dollar 1 Japanese Yen 1 New Zealand Dollar 1 Swiss Franc 1 Chinese Yuan
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) c.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Informasi segmen
SUMMARY OF SIGNIFICANT POLICIES (continued) c.
Segment information An operating segment is a component of the Bank that engages in business activities from which it may earn revenues and incur expenses, including revenues and expenses that relate to transactions with any of the Bank’s other components, whose operating results are reviewed regularly by the Bank’s chief operating decision maker to make decision about resources allocated to the segment and assess its performance, and for which discrete financial information is available. Segment results that are reported to the Bank’s chief operating decision maker include items directly attributable to a segment, as well as those that can be allocated on a reasonable basis.
Segmen operasi adalah komponen dari Bank yang terlibat dalam aktivitas bisnis yang menghasilkan pendapatan dan menimbulkan beban, termasuk pendapatan dan beban yang terkait dengan transaksi dengan komponen lain Bank, dimana hasil operasinya dikaji ulang secara berkala oleh pengambil keputusan utama dalam operasional Bank untuk membuat keputusan mengenai sumber daya yang akan dialokasikan pada segmen tersebut dan menilai kinerjanya, serta tersedia informasi keuangan yang dapat dipisahkan. Hasil segmen yang dilaporkan kepada pengambil keputusan operasional Bank meliputi komponen-komponen yang dapat diatribusikan secara langsung kepada suatu segmen, dan komponen-komponen yang dapat dialokasikan dengan dasar yang wajar. d.
ACCOUNTING
Transaksi dengan pihak berelasi
d.
Transactions with related parties
Dalam menjalankan usahanya, Bank melakukan transaksi dengan pihak-pihak berelasi seperti yang didefinisikan dalam PSAK No. 7 (Revisi 2010) tentang “Pengungkapan Pihak-pihak Berelasi”.
In the normal course of its business, the Bank enters into transactions with related parties which are defined under SFAS No. 7 (Revised 2010), “Related Party Disclosures”.
Transaksi ini dilakukan berdasarkan persyaratan yang disetujui oleh kedua belah pihak, dimana persyaratan tersebut mungkin tidak sama dengan transaksi lain yang dilakukan dengan pihak-pihak yang tidak berelasi. Seluruh transaksi dan saldo yang material dengan pihak-pihak berelasi diungkapkan dalam catatan atas laporan keuangan konsolidasian yang relevan dan rinciannya telah disajikan dalam Catatan 39 atas laporan keuangan konsolidasian.
Transactions with related parties are made on terms agreed by both parties, where such requirements may not be the same as other transactions undertaken with third parties. Material transactions and balances with related parties are disclosed in the notes to the consolidated financial statements and the relevant details have been presented in Note 39 of the consolidated financial statements.
Sesuai dengan PSAK No. 38 (Revisi 2012) tentang “Kombinasi Bisnis Entitas Sepengendali”, transaksi kombinasi bisnis entitas sepengendali berupa pengalihan bisnis yang dilakukan dalam rangka reorganisasi entitas-entitas yang berada dalam suatu kelompok usaha yang sama, bukan merupakan perubahan kepemilikan dalam arti substansi ekonomi, sehingga transaksi demikian tidak dapat menimbulkan laba atau rugi bagi seluruh kelompok perusahaan ataupun bagi entitas individual dalam kelompok usaha tersebut. Selisih nilai transaksi kombinasi bisnis entitas sepengendali disajikan pada akun Tambahan Modal Disetor.
Based on SFAS No. 38 (Revised 2012) regarding “Business Combination of Entities Under Common Control”, the business combination transactions between entities under common control on transfer shares that are conducted in connection with the reorganization of entities under common control, do not constitute a change of ownership within the meaning of economic substance, therefore such transactions would not result in gain or loss to the group companies or to the individual entity within the group companies. Differences in values of business combination of entities under common control is presented in Additional Paid-Up Capital. 17
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) e.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Aset dan liabilitas keuangan
SUMMARY OF SIGNIFICANT POLICIES (continued) e.
ACCOUNTING
Financial assets and liabilities
Aset keuangan Bank terutama terdiri dari kas, giro pada Bank Indonesia, giro pada bank lain, penempatan pada Bank Indonesia dan bank lain, efek-efek, efek-efek yang dibeli dengan janji dijual kembali, tagihan derivatif, kredit yang diberikan, tagihan akseptasi dan bunga yang masih akan diterima, setoran jaminan, piutang sewa dan aset yang diblokir yang dicatat dalam aset lain-lain.
The Bank’s financial assets mainly consist of cash, current accounts with Bank Indonesia, current accounts with other banks, placements with Bank Indonesia and other banks, securities, securities purchased under agreement to resell, derivatives receivables, loans, acceptances receivable and interest receivables, security deposits, rent receivables and restricted assets which are presented as part of other assets.
Liabilitas keuangan Bank terutama terdiri dari liabilitas segera, simpanan dari nasabah, simpanan dari bank lain, efek-efek yang dijual dengan janji dibeli kembali, liabilitas derivatif, utang akseptasi, pinjaman yang diterima, utang bunga dan setoran jaminan yang dicatat dalam liabilitas lain-lain.
The Bank’s financial liabilities mainly consist of obligations due immediately, deposits from customers, deposits from other banks, securities sold under repurchase agreements, derivatives payable, acceptances payable, fund borrowings, interest payables and security deposits which are presented as part of other liabilities.
(i)
(i)
Klasifikasi
Classification
Bank mengklasifikasi aset keuangannya berdasarkan kategori sebagai berikut pada saat pengakuan awal:
The Bank classifies its financial assets in the following categories at initial recognition:
i.
Diukur pada nilai wajar melalui laba rugi, yang memiliki 2 (dua) subklasifikasi, yaitu aset keuangan yang ditetapkan demikian pada saat pengakuan awal dan aset keuangan yang diklasifikasikan dalam kelompok diperdagangkan;
i.
ii.
Tersedia untuk dijual;
ii. Available-for-sale;
iii.
Dimiliki hingga jatuh tempo;
iii. Held-to-maturity;
Fair value through profit or loss, which has 2 (two) sub-classifications, i.e. financial assets designated as such upon initial recognition and financial assets classified as held for trading;
iv. Pinjaman yang diberikan dan piutang.
iv. Loans and receivables.
Liabilitas keuangan diklasifikasikan ke dalam kategori sebagai berikut pada saat pengakuan awal:
Financial liabilities are classified into the following categories at initial recognition:
i.
Diukur pada nilai wajar melalui laba rugi, yang memiliki 2 (dua) subklasifikasi, yaitu liabilitas keuangan yang ditetapkan demikian pada saat pengakuan awal dan liabilitas keuangan yang diklasifikasikan dalam kelompok diperdagangkan;
i.
ii.
Liabilitas keuangan yang diukur pada biaya perolehan diamortisasi.
ii. Financial liabilities amortized cost.
18
Fair value through profit or loss, which has 2 (two) sub-classifications, i.e. financial liabilities designated as such upon initial recognition and financial liabilities classified as held for trading;
measured
at
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) e.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Aset dan liabilitas keuangan (lanjutan) (i)
SUMMARY OF SIGNIFICANT POLICIES (continued) e.
Financial assets and liabilities (continued) (i)
Klasifikasi (lanjutan)
ACCOUNTING
Classification (continued)
Bank menetapkan aset dan liabilitas keuangan tertentu pada nilai wajar melalui laba rugi dalam kondisi berikut ini:
The Bank has designated financial assets and liabilities at fair value through profit or loss in the following circumstances:
•
Kelompok aset atau liabilitas keuangan dikelola dan kinerjanya dievaluasi berdasarkan nilai wajar.
•
The financial assets or liabilities are managed, evaluated and reported internally on a fair value basis.
•
Penetapan tersebut mengeliminasi atau mengurangi secara signifikan ketidakkonsistenan pengukuran dan pengakuan (accounting mismatch) yang dapat muncul apabila aset atau liabilitas tersebut tidak diukur demikian.
•
The designation eliminates or significantly reduces an accounting mismatch which would otherwise arise.
•
Aset atau liabilitas keuangan mengandung derivatif melekat yang memodifikasi secara signifikan arus kas yang dipersyaratkan oleh kontrak.
•
The financial asset or liabilities contains embedded derivative that significantly modifies the cash flows that would otherwise be required under the contract.
Kategori untuk diperdagangkan adalah aset dan liabilitas keuangan yang diperoleh atau dimiliki Bank terutama untuk tujuan dijual atau dibeli kembali dalam waktu dekat, atau dimiliki sebagai bagian dari portofolio instrumen keuangan yang dikelola secara bersama-sama untuk memperoleh laba jangka pendek atau position taking.
Held for trading are those financial assets and liabilities that the Bank acquires or incurs principally for the purpose of selling or repurchasing in the near term, or holds as part of a portfolio that is managed together for short-term profit or position taking.
Kategori tersedia untuk dijual terdiri dari aset keuangan non-derivatif yang ditetapkan sebagai tersedia untuk dijual atau yang tidak dikelompokkan ke dalam salah satu kategori aset keuangan lainnya.
The available-for-sale category consists of non-derivative financial assets that are designated as available-for-sale or are not classified in one of the other categories of financial assets.
Kategori dimiliki hingga jatuh tempo mencakup aset keuangan non-derivatif dengan pembayaran tetap atau telah ditentukan dan jatuh temponya telah ditetapkan dimana Bank mempunyai intensi positif dan kemampuan untuk memiliki aset keuangan tersebut hingga jatuh tempo, dan tidak ditetapkan pada nilai wajar melalui laba rugi atau tersedia untuk dijual.
Held-to-maturity category consists of non-derivative financial assets with fixed or determinable payments and fixed maturity that the Bank has the positive intent and ability to hold to maturity, and which are not designated at fair value through profit or loss or available-forsale.
19
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) e.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Aset dan liabilitas keuangan (lanjutan) (i)
SUMMARY OF SIGNIFICANT POLICIES (continued) e.
Financial assets and liabilities (continued) (i)
Klasifikasi (lanjutan)
ACCOUNTING
Classification (continued) Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active markets and that the Bank do not intend to sell immediately or in the near term.
Pinjaman yang diberikan dan piutang adalah aset keuangan non-derivatif dengan pembayaran tetap atau telah ditentukan yang tidak mempunyai kuotasi di pasar aktif dan Bank tidak berniat untuk menjualnya segera atau dalam waktu dekat.
(ii) Recognition
(ii) Pengakuan Bank pada awalnya mengakui kredit yang diberikan serta simpanan pada tanggal perolehan. Pembelian dan penjualan aset keuangan yang lazim (regular) diakui pada tanggal perdagangan dimana Bank memiliki komitmen untuk membeli atau menjual aset tersebut. Semua aset dan liabilitas keuangan lainnya pada awalnya diakui pada tanggal perdagangan dimana Bank menjadi suatu pihak dalam ketentuan kontraktual instrumen tersebut.
The Bank initially recognizes loans and deposits on the date of origination. Regular way purchases and sales of financial assets are recognized on the trade date at which the Bank commits to purchase or sell the asset. All other financial assets and liabilities are initially recognized on the trade date at which the Bank becomes a party to the contractual provisions of the instruments.
Pada saat pengakuan awal, aset atau liabilitas keuangan diukur pada nilai wajar ditambah (untuk item yang tidak diukur pada nilai wajar melalui laba rugi setelah pengakuan awal) biaya transaksi yang dapat diatribusikan secara langsung atas perolehan aset keuangan atau penerbitan liabilitas keuangan. Pengukuran aset dan liabilitas keuangan setelah pengakuan awal tergantung pada klasifikasi aset keuangan dan liabilitas keuangan tersebut.
A financial asset or liability is initially measured at fair value plus (for an item not through profit and loss) transaction costs subsequently measured at fair value that are directly attributable to the acquisition of financial assets or issuance of financial liabilities. The subsequent measurement of financial assets and liabilities depends on their classifications.
20
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) e.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Aset dan liabilitas keuangan (lanjutan)
SUMMARY OF SIGNIFICANT POLICIES (continued) e.
Financial assets and liabilities (continued) (ii)
(ii) Pengakuan (lanjutan)
ACCOUNTING
Recognition (continued)
Biaya transaksi hanya meliputi biayabiaya yang dapat diatribusikan secara langsung untuk perolehan suatu aset keuangan atau penerbitan suatu liabilitas keuangan dan merupakan biaya tambahan yang tidak akan terjadi apabila instrumen keuangan tersebut tidak diperoleh atau diterbitkan. Untuk aset keuangan, biaya transaksi ditambahkan pada jumlah yang diakui pada awal pengakuan aset, sedangkan untuk liabilitas keuangan, biaya transaksi dikurangkan dari jumlah utang yang diakui pada awal pengakuan liabilitas. Biaya transaksi tersebut diamortisasi selama umur instrumen berdasarkan metode suku bunga efektif dan dicatat sebagai bagian dari pendapatan bunga untuk biaya transaksi sehubungan dengan aset keuangan atau sebagai bagian dari beban bunga untuk biaya transaksi sehubungan dengan liabilitas keuangan.
Transaction costs include only those costs that are directly attributable to the acquisition of a financial asset or issue of a financial liability and are incremental costs that would not have been incurred if the instrument had not been acquired or issued. In the case of financial assets, transaction costs are added to the amount recognized initially, while for financial liabilities, transaction costs are deducted from the amount of debt recognized initially. Such transaction costs are amortized over the terms of the instruments based on the effective interest method and are recorded as part of interest income for transaction costs related to financial assets or interest expense for transaction costs related to financial liabilities.
Aset dan liabilitas keuangan yang dimiliki untuk tujuan diperdagangkan pada saat pengakuan awal dan setelah pengakuan awal diakui dan diukur pada nilai wajar di laporan posisi keuangan konsolidasian, dengan biaya transaksi yang terjadi diakui langsung pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
Financial assets and liabilities held for trading are initially recognized and subsequently measured at fair value in the consolidated statements of financial position, with transaction costs taken directly to the consolidated statements of profit and loss and other comprehensive income.
Semua perubahan nilai wajar diakui sebagai bagian dari keuntungan perubahan nilai wajar instrumen keuangan pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian. Keuntungan atau kerugian yang direalisasi pada saat penjualan aset yang dimiliki untuk diperdagangkan, diakui dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
All changes in fair value are recognized as part of gain from the changes in the fair value of financial instruments in the consolidated statements of profit or loss and other comprehensive income. Gains or losses which are realized when the financial assets held for trading are sold, are recognized in the consolidated statements of profit or loss and other of comprehensive income.
Aset dan liabilitas keuangan untuk diperdagangkan tidak direklasifikasi setelah pengakuan awal.
Financial assets and liabilities held for trading are not reclassified subsequent to their initial recognition.
21
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) e.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Aset dan liabilitas keuangan (lanjutan)
SUMMARY OF SIGNIFICANT POLICIES (continued) e.
ACCOUNTING
Financial assets and liabilities (continued) (iii) Derecognition
(iii) Penghentian pengakuan Bank menghentikan pengakuan aset keuangan pada saat hak kontraktual atas arus kas yang berasal dari aset keuangan tersebut kadaluwarsa, atau pada saat Bank mentransfer seluruh hak untuk menerima arus kas kontraktual dari aset keuangan dalam transaksi dimana Bank secara substansial telah mentransfer seluruh risiko dan manfaat atas kepemilikan aset keuangan yang ditransfer. Setiap hak atau liabilitas atas aset keuangan yang ditransfer yang timbul atau yang masih dimiliki oleh Bank diakui sebagai aset atau liabilitas secara terpisah.
The Bank derecognizes a financial asset when the contractual rights to the cash flows from the financial asset expire, or when the Bank transfers the rights to receive the contractual cash flows on the financial asset in a transaction in which substantially all the risks and rewards of ownership of the financial asset are transferred. Any interest in transferred financial assets that is created or retained by the Bank is recognized as a separate asset or liability.
Bank menghentikan pengakuan liabilitas keuangan pada saat liabilitas yang ditetapkan dalam kontrak dilepaskan atau dibatalkan atau kadaluwarsa.
The Bank derecognizes a financial liability when its contractual obligations are discharged or cancelled or expired.
Dalam transaksi dimana Bank secara substansial tidak memiliki atau tidak mentransfer seluruh risiko dan manfaat atas kepemilikan aset keuangan, Bank menghentikan pengakuan aset tersebut jika Bank tidak lagi memiliki pengendalian atas aset tersebut. Hak dan kewajiban yang timbul atau yang masih dimiliki dalam transfer tersebut diakui secara terpisah sebagai aset atau liabilitas. Dalam transfer dimana pengendalian atas aset masih dimiliki, Bank tetap mengakui aset yang ditransfer tersebut sebesar keterlibatan berkelanjutan, dimana tingkat keberlanjutan Bank dalam aset yang ditransfer adalah sebesar perubahan nilai aset yang ditransfer.
In transactions in which the Bank neither retains nor transfers substantially all the risks and rewards of ownership of a financial asset, the Bank derecognizes the asset if it does not retain control over the asset. The rights and obligations retained in the transfer are recognized separately as assets and liabilities as appropriate. In transfers in which control over the asset is retained, the Bank continues to recognize the asset to the extent of its continuing involvement, determined by the extent to which it is exposed to changes in the value of the transferred asset.
Bank menghapusbukukan saldo kredit dan efek utang untuk tujuan investasi, dan cadangan kerugian penurunan nilai terkait, pada saat Bank menentukan bahwa kredit atau efek-efek tersebut tidak dapat ditagih. Keputusan ini diambil setelah mempertimbangkan informasi seperti telah terjadinya perubahan signifikan pada posisi keuangan debitur/penerbit sehingga debitur/penerbit tidak lagi dapat melunasi liabilitasnya, atau hasil penjualan agunan tidak akan cukup untuk melunasi seluruh ekposur kredit yang diberikan.
The Bank writes off a loan and investment debt security balance, and any related allowance for impairment losses, when the Bank determines that the loan or security is uncollectible. This determination is reached after considering information such as the occurrence of significant changes in the borrowers/issuers financial position such that the borrower/issuer can no longer pay the obligation, or that proceeds from collateral will not be sufficient to pay back the entire exposure.
22
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) e.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Aset dan liabilitas keuangan (lanjutan)
SUMMARY OF SIGNIFICANT POLICIES (continued) e.
ACCOUNTING
Financial assets and liabilities (continued) (iv) Offsetting
(iv) Saling hapus Aset keuangan dan liabilitas keuangan saling hapus dan nilai netonya dilaporkan di laporan posisi keuangan jika, dan hanya jika, saat ini terdapat hak yang berkekuatan hukum untuk saling hapus jumlah keduanya dan terdapat intensi untuk diselesaikan secara neto, atau untuk merealisasikan aset dan menyelesaikan liabilitas secara bersamaan.
Financial assets and financial liabilities are offset and the net amount is reported in the statement of financial position if, and only if, there is currently an enforceable legal rights to offset the recognized amounts and there is an intention to settle on a net basis, or to realize the assets and settle the liabilities simultaneously.
Pendapatan dan beban disajikan dalam jumlah bersih hanya jika diperkenankan oleh standar akuntansi.
Income and expenses are presented on a net basis only when permitted by accounting standards. (v) Amortized cost measurement
(v) Pengukuran biaya diamortisasi
The amortized cost of a financial asset or liability is the amount at which the financial asset or liability is measured at initial recognition, minus principal repayments, plus or minus the cumulative amortization using the effective interest method of any difference between the initial amount recognized and the maturity amount, minus allowance for impairment losses.
Biaya perolehan diamortisasi dari aset atau liabilitas keuangan adalah jumlah aset atau liabilitas keuangan yang diukur pada saat pengakuan awal dikurangi pembayaran pokok, ditambah atau dikurangi dengan amortisasi kumulatif dengan menggunakan metode suku bunga efektif yang dihitung dari selisih antara nilai awal dan nilai jatuh temponya, dan dikurangi cadangan kerugian penurunan nilai.
(vi) Fair value measurement
(vi) Pengukuran nilai wajar Nilai wajar adalah harga yang akan diterima untuk menjual suatu aset atau harga yang akan dibayar untuk mengalihkan suatu liabilitas dalam transaksi teratur antara pelaku pasar pada tanggal pengukuran.
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Pengukuran nilai wajar mengasumsikan bahwa transaksi untuk menjual aset atau mengalihkan liabilitas terjadi:
The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either:
- Di pasar utama untuk aset dan liabilitas tersebut; atau
-
In the principal market for the asset or liability, or
- Jika tidak terdapat pasar utama, dipasar yang paling menguntungkan untuk aset atau liabilitas tersebut.
-
In the absence of a principal market, in the most advantageous market for the asset or liability.
23
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) e.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Aset dan liabilitas keuangan (lanjutan)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) e.
Financial assets and liabilities (continued) (vi) Fair value measurement (continued)
(vi) Pengukuran nilai wajar (lanjutan) Nilai wajar suatu aset atau liabilitas diukur menggunakan asumsi yang akan digunakan pelaku pasar ketika menentukan harga aset dan liabilitas tersebut dengan asumsi bahwa pelaku pasar bertindak dalam kepentingan ekonomik terbaiknya.
The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest.
Pengukuran nilai wajar aset non-keuangan memperhitungkan kemampuan pelaku pasar untuk menghasilkan manfaat ekonomik dengan menggunakan aset dalam penggunaan tertinggi dan terbaiknya atau dengan menjualnya kepada pelaku pasar lain yang akan menggunakan aset tersebut dalam penggunaan tertinggi dan terbaiknya.
A fair value measurement of a nonfinancial asset takes into account a market participant's ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use.
Bank menggunakan teknik penilaian yang sesuai dalam keadaan dan dimana data yang memadai tersedia untuk mengukur nilai wajar, memaksimalkan penggunaan input yang dapat diobservasi yang relevan dan meminimalkan penggunaan input yang tidak dapat diobservasi.
The Bank uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs.
Semua aset dan liabilitas dimana nilai wajar diukur atau diungkapkan dalam laporan keuangan dapat dikategorikan pada level hirarki nilai wajar, berdasarkan tingkatan input terendah yang signifikan atas pengukuran nilai wajar secara keseluruhan:
All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorized within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole:
- Level 1 :
- Level 2 :
- Level 3 :
- Level 1 :
harga kuotasian (tanpa penyesuaian) di pasar aktif untuk aset atau liabilitas yang identik. teknik penilaian dimana tingkat level input terendah yang signifikan terhadap pengukuran nilai wajar dapat diobservasi baik secara langsung atau tidak langsung. teknik penilaian dimana tingkat level input terendah yang signifikan terhadap pengukuran nilai wajar tidak dapat diobservasi baik secara langsung atau tidak langsung.
- Level 2 :
- Level 3 :
24
quoted (unadjusted) market prices in active market for identical assets or liabilities. valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable. valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly unobservable.
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) e.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Aset dan liabilitas keuangan (lanjutan)
SUMMARY OF SIGNIFICANT POLICIES (continued) e.
Financial assets and liabilities (continued) (vi) Fair value measurement (continued)
(vi) Pengukuran nilai wajar (lanjutan)
For assets and liabilities that are recognized in the financial statements on a recurring basis, the Bank determines whether transfers have occurred between Levels in the hierarchy by re-assessing categorization (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting period.
Untuk aset dan liabilitas yang diakui pada laporan keuangan secara berulang, Bank menentukan apakah terjadi transfer antara level di dalam hirarki dengan cara mengevaluasi kategori (berdasarkan input level terendah yang signifikan dalam pengukuran nilai wajar) setiap akhir periode pelaporan.
(vii) Reclassification of Financial Instruments
(vii) Reklasifikasi Instrumen Keuangan
f.
ACCOUNTING
Bank tidak melakukan reklasifikasi instrumen keuangan dari atau ke klasifikasi yang diukur pada nilai wajar melalui laporan laba rugi selama instrumen keuangan tersebut dimiliki atau diterbitkan.
The Bank shall not reclassify any financial instrument out of or into the fair value through profit or loss classification while it is held or issued.
Bank tidak mereklasifikasi setiap instrumen keuangan dari diukur pada nilai wajar melalui laba rugi jika pada pengakuan awal instrumen keuangan tersebut ditetapkan oleh Bank sebagai diukur pada nilai wajar melalui laba rugi.
The Bank does not reclassify any financial instrument out of fair value through profit or loss classification if upon initial recognition the financial instrument is designated by the Bank as at fair value through profit or loss.
Bank mereklasifikasi aset keuangan dari diukur pada nilai wajar jika aset keuangan tersebut tidak lagi dimiliki untuk tujuan penjualan atau pembelian kembali dalam waktu dekat (meskipun aset keuangan mungkin telah diperoleh atau timbul terutama untuk tujuan penjualan atau pembelian kembali dalam waktu dekat).
The Bank reclassify a financial asset out of fair value through profit or loss classification if the financial asset no longer incurred for the purpose of selling or repurchasing it in the near term (although the financial asset may has been acquired or intended principally for the purpose of selling or repurchasing it in the near term).
Prinsip-prinsip konsolidasian
f.
Principles of consolidation The consolidated financial statements include the accounts of the Bank and its Subsidiaries including structured entities, presented as a single economic unit. Subsidiaries are entities in which the Bank has an interest of more than half of the voting rights or to govern financial and operating policies.
Laporan keuangan konsolidasian mencakup laporan keuangan Bank dan entitas anaknya yang merupakan entitas terstruktur. Entitas anak merupakan suatu entitas dimana Bank memiliki kepemilikan sebesar lebih dari setengah hak suara atau mampu menentukan kebijakan keuangan dan operasional entitas tersebut.
25
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) f.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Prinsip-prinsip konsolidasian (lanjutan)
SUMMARY OF SIGNIFICANT POLICIES (continued) f.
ACCOUNTING
Principles of consolidation (continued)
Pengendalian didapat ketika Bank terekspos atau memiliki hal atas imbal hasil variabel dari keterlibatannya dengan investee dan memiliki kemampuan untuk mempengaruhi imbal hasil tersebut melalui kekuasaannya atas investee.
Control is achieved when the Bank is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee.
Secara spesifik, Bank mengendalikan investee jika dan hanya jika Bank memiliki seluruh hal berikut ini :
Specifically, the Group controls an investee if and only if the Group has :
•
Kekuasaan atas investee (misal, hak yang ada memberi kemampuan kini untuk mengarahkan aktivitas relevan investee) ;
•
Power over the investee (i.e., existing rights that give it the current ability to direct the relevant activities of the investee) ;
•
Eksposur atau hak atas imbal hasil variabel dari keterlibatannya dengan investee, dan
•
Exposure, or rights, to variable returns from its involvement with the investee, and
•
Kemampuan untuk menggunakan kekuasaanya atas investee untuk mempengaruhi jumlah imbal hasil investor.
•
The ability to use its power over the investee to affect its returns.
Ketika Bank memiliki kurang dari hak suara mayoritas, Bank dapat mempertimbangkan semua fakta dan keadaan yang relevan dalam menilai apakah memiliki kekuasaan atas investee, termasuk :
When the Group has less than a majority of the voting or similar rights of an investee, the Bank considers all relevant facts and circumtances in assessing whether it has power over an investee, including :
•
Pengaturan kontraktual dengan pemilik hak suara yang lain.
•
The contractual arrangement with the other vote holders of the investee
•
Hak yang timbul kontraktual lain.
•
Rights arising from other contractual arrangements.
•
Hak suara dan hak suara potensial Bank.
•
The Bank’s voting rights and potential voting rights.
dari
pengaturan
The Bank re-assesses whether or not it controls an investee if facts and circumtances indicate that there are changes to one or more of the three elements of controls. Consolidation of a subsidiary begins when the Bank obtains control over the subsidiary and ceases when the Bank loses control of subsidiary. Assets, liabilities, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated statement of profit and loss and other comprehensive income from the date the Bank gains control until the date the Bank ceases to control the subsidiary.
Bank menilai kembali apakah investor mengendalikan investee jika fakta dan keadaan mengindikasikan adanya perubahan terhadap satu atau lebih dari tiga elemen pengendalian. Konsolidasi atas anak perusahaan dimulai ketika Bank memiliki pengendalian atas anak perusahaan dan berhenti ketika Bank kehilangan pengendalian atas anak perusahaan. Aset, liabilitas, penghasilan dan beban atas anak perusahaan yang diakuisisi atau dilepas selama tahun tertentu termasuk dalam laba rugi dan penghasilan komprehensif lain konsolidasian dari tanggal Bank memperoleh pengendalian sampai dengan tanggal Bank menghentikan pengendalian atas anak perusahaan.
26
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) f.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Prinsip-prinsip konsolidasian (lanjutan)
SUMMARY OF SIGNIFICANT POLICIES (continued) f.
Giro pada Bank Indonesia dan bank lain
g. Current Accounts with Bank Indonesia and other banks Subsequent to initial recognition, current accounts with Bank Indonesia and other banks are measured at their amortized cost using the effective interest rate (EIR) method. Allowance for impairment losses for current account with other bank is assessed if there is an indication of impairment using the impairment methodology as disclosed in Note 2n.
Giro pada Bank Indonesia dan bank lain setelah perolehan awal dinilai sebesar biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif (EIR). Cadangan kerugian penurunan nilai untuk giro pada bank lain diukur bila terdapat indikasi penurunan nilai dengan menggunakan metodologi penurunan nilai sebagaimana diungkapkan dalam Catatan 2n. h.
Principles of consolidation (continued) Profit or loss and each component of other comprehensive income (OCI) are distributed to the equity holders of the parent of the Bank and to the non-controlling interest (“NCI”), even if this results in the NCI having a deficit balance. When necesssary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with the Bank’s accounting policies. All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Bank are eliminated in full on consolidation.
Laba atau rugi dan setiap komponen atas penghasilan komprehensif lain diatribusikan pada pemegang saham entitas induk Bank dan pada kepentingan nonpengendali (“KNP”), walaupun hasil di KNP mempunyai saldo defisit. Bila diperlukan, penyesuaian dilakukan pada laporan keuangan anak perusahaan agar kebijakan akuntansinya sesuai dengan kebijakan akuntansi Bank. Semua aset dan liabilitas, ekuitas, penghasilan, beban dan arus kas berkaitan dengan transaksi antar anggota Bank akan dieliminasi secara penuh dalam proses konsolidasi. g.
ACCOUNTING
Penempatan pada Bank Indonesia dan bank lain
h.
Placements with Bank Indonesia and other banks
Penempatan pada Bank Indonesia dan bank lain merupakan penanaman dana dalam bentuk call money, Fasilitas Simpanan Bank Indonesia dan deposito berjangka.
Placements with Bank Indonesia and other banks consist of call money, Bank Indonesia Deposit Facilities and time deposits.
Penempatan pada Bank Indonesia dinyatakan sebesar saldo penempatan dikurangi dengan pendapatan bunga yang ditangguhkan.
Placements with Bank Indonesia are stated at the outstanding balances, less unearned interest income.
Penempatan pada bank lain pada awalnya diukur pada nilai wajar ditambah biaya transaksi yang dapat diatribusikan secara langsung dan merupakan biaya tambahan untuk memperoleh aset keuangan tersebut, dan setelah pengakuan awal diukur pada biaya perolehan diamortisasi menggunakan metode suku bunga efektif (EIR). Cadangan kerugian penurunan nilai diukur bila terdapat indikasi penurunan nilai dengan menggunakan metodologi penurunan nilai sebagaimana diungkapkan dalam Catatan 2n.
Placements with other banks are initially measured at fair value plus incremental direct transaction cost directly attributable to obtain the financial asset, and subsequently measured at their amortized cost using the effective interest rate (EIR) method. Allowance for impairment losses is assessed if there is an indication of impairment using the impairment methodology as disclosed in Note 2n.
27
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) i.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Efek-efek
SUMMARY OF SIGNIFICANT POLICIES (continued) i.
ACCOUNTING
Securities
Efek-efek terdiri dari obligasi korporasi, negotiable certificate of deposits, investasi dalam unit penyertaan reksa dana, Obligasi Ritel Indonesia, Obligasi Pemerintah Indonesia, Sertifikat Bank Indonesia (“SBI”), Surat Perbendaharaan Negara, Obligasi Republik Indonesia, Sertifikat Deposito Bank Indonesia (“SDBI”) dan wesel impor/ekspor.
Securities consist of corporate bonds, negotiable certificate of deposits, investments mutual fund units, Indonesian Retail Bonds, Government Bonds, Certificates of Bank Indonesia (“SBI”), State Treasury Notes, Republic of Indonesia Bonds, Certificates of Deposit Bank Indonesia (“SDBI”) and import/export bills.
Efek-efek pada awalnya diukur pada nilai wajar ditambah biaya transaksi, kecuali aset keuangan yang diklasifikasikan pada nilai wajar melalui laba rugi dimana biaya transaksi diakui langsung ke laporan laba rugi dan penghasilan komprehensif lain konsolidasian. Pengukuran setelah pengakuan awal tergantung pada klasifikasinya.
Securities are initially measured at fair value plus transaction costs, except for financial assets classified as fair value through profit or loss whereas the transaction costs are recognized directly to the consolidated statement of profit or loss and other comprehensive income. Subsequent measurement depends on their classification.
Pengukuran efek-efek dan obligasi Pemerintah didasarkan atas klasifikasinya sebagai berikut:
The measurement of securities and Government bonds are based on the classification of the securities as follows:
1.
1.
Dimiliki hingga jatuh tempo
2.
Held-to-maturity Securities classified as held-to-maturity are subsequently carried at amortized cost using effective interest method after initial recognition. Any sale or reclassification of a more than insignificant amount of held-to-maturity securities not close to their maturity would result in the reclassification of all held-to-maturity securities as available-for-sale and prevent the Bank from classifying securities as held-to-maturity for the current and the following two financial years.
Efek-efek yang diklasifikasikan dimiliki hingga jatuh tempo dicatat pada biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif setelah pengakuan awal. Bila terjadi penjualan atau reklasifikasi dalam jumlah yang lebih dari jumlah yang tidak signifikan dari efek-efek dalam kelompok dimiliki hingga jatuh tempo yang belum mendekati tanggal jatuh tempo, maka hal ini akan menyebabkan reklasifikasi atas semua efek-efek yang dimiliki hingga jatuh tempo ke dalam kelompok tersedia untuk dijual, dan Bank tidak diperkenankan untuk mengklasifikasikan efek-efek sebagai dimiliki hingga jatuh tempo untuk tahun berjalan dan untuk kurun waktu dua tahun mendatang. 2.
Tersedia untuk dijual
Available-for-sale
Setelah pengakuan awal, efek-efek yang diklasifikasikan dalam kelompok tersedia untuk dijual dinyatakan pada nilai wajarnya.
After initial recognition, securities classified as available-for-sale are carried at their fair value.
Pendapatan bunga diakui dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan menggunakan metode suku bunga efektif. Laba atau rugi selisih kurs atas efek-efek utang yang tersedia untuk dijual diakui pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
Interest income is recognized in the consolidated statement of profit or loss and other comprehensive income using the effective interest method. Foreign exchange gains or losses on available-forsale debt securities are recognized in the consolidated statements of profit or loss and other comprehensive income. 28
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) i.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Efek-efek (lanjutan) 2.
SUMMARY OF SIGNIFICANT POLICIES (continued) i.
Securities (continued) 2.
Tersedia untuk dijual (lanjutan)
3.
Diukur pada nilai wajar melalui laba rugi a.
Available-for-sale (continued) Other fair value changes are recognized directly as other comprehensive income until the securities are sold or impaired, where upon the cumulative gains and losses previously recognized in other comprehensive income are reclassified to profit or loss as a reclassification adjustment.
Perubahan nilai wajar lainnya diakui secara langsung sebagai penghasilan komprehensif lain sampai efek-efek tersebut dijual atau mengalami penurunan nilai, dimana keuntungan dan kerugian kumulatif yang sebelumnya diakui sebagai penghasilan komprehensif lain direklasifikasi ke laba rugi sebagai penyesuaian reklasifikasi. 3.
Fair value through profit and loss a.
Diperdagangkan
Held for trading After initial recognition, securities classified as held for trading are measured at fair value in the consolidated statements of financial position. Unrealized gains or losses from changes in fair value of trading securities are recognized as part of gain or loss from changes in fair value of financial instruments in the consolidated statement of profit or loss and other comprehensive income for the year. Trading securities are not reclassified subsequent to their initial recognition.
Setelah pengakuan awal, efek-efek yang diklasifikasikan ke dalam kelompok diperdagangkan diukur pada nilai wajar di laporan posisi keuangan konsolidasian. Keuntungan atau kerugian yang belum direalisasi akibat perubahan nilai wajar efek-efek yang diperdagangkan diakui sebagai bagian dari keuntungan atau kerugian dari perubahan nilai wajar instrumen keuangan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun berjalan. Efekefek yang diperdagangkan tidak direklasifikasi setelah pengakuan awal. b.
ACCOUNTING
b.
Ditetapkan pada nilai wajar melalui laba rugi
Designated at fair value through profit or loss
Efek-efek tertentu telah ditetapkan sebagai efek-efek pada nilai wajar melalui laba rugi apabila aset tersebut dikelola, dievaluasi dan dilaporkan secara internal atas dasar nilai wajar.
Certain securities had been designated as securities at fair value through profit or loss when the assets are managed, evaluated and reported internally on a fair value basis.
Cadangan kerugian penurunan nilai diukur bila terdapat indikasi penurunan nilai dengan menggunakan metodologi penurunan nilai sebagaimana diungkapkan dalam Catatan 2n.
Allowance for impairment losses is assessed if there is an indication of impairment using the impairment methodology as disclosed in Note 2n.
29
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) j.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Instrumen keuangan derivatif
SUMMARY OF SIGNIFICANT POLICIES (continued) j.
Derivative financial instruments In the normal course of business, the Bank enters into transactions involving derivative financial instruments such as foreign currency spot and forward contracts, foreign currency swaps, cross currency swaps and interest rate swaps. All derivative instruments entered by the Bank were for trading as well for hedging the Banks exposures to net open position, interest gap risk, maturity gap risk, and other risks in the Banks daily operations and did not qualify for hedge accounting. Derivative financial instruments are stated at fair value and the changes in fair value of these derivative financial instruments are charged or credited to the consolidated statements of profit or loss and other comprehensive income for the year.
Dalam melakukan usaha bisnisnya, Bank melakukan transaksi instrumen keuangan derivatif seperti kontrak tunai dan berjangka mata uang asing, swap mata uang asing, cross currency swaps, dan swap suku bunga. Seluruh instrumen derivatif yang diadakan Bank adalah untuk diperdagangkan dan untuk tujuan lindung nilai terhadap risiko bank atas net open position, risiko interest gap, risiko maturity gap dan risiko lainnya dalam kegiatan operasional Bank dan tidak memenuhi kriteria akuntansi lindung nilai. Instrumen keuangan derivatif dicatat pada nilai wajarnya dan perubahan nilai wajar dari instrumen derivatif ini dibebankan atau dikreditkan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun yang bersangkutan. k.
ACCOUNTING
Efek-efek yang dibeli dengan janji dijual kembali dan efek-efek yang dijual dengan janji dibeli kembali
k.
Securities purchased under agreement to resell and securities sold under repurchased agreements
Efek-efek yang dibeli dengan janji dijual kembali
Securities purchased under agreement to resell
Efek-efek yang dibeli dengan janji dijual kembali (reverse repo) diakui sebesar harga jual kembali efek yang bersangkutan dikurangi pendapatan bunga yang belum diamortisasi. Selisih antara harga beli dengan harga jual diperlakukan sebagai pendapatan bunga yang belum diamortisasi dan diakui sebagai pendapatan bunga sesuai dengan jangka waktu efek dibeli hingga dijual kembali dengan menggunakan metode suku bunga efektif (EIR). Efek yang dibeli tidak dibukukan sebagai aset dalam laporan posisi keuangan konsolidasian karena kepemilikan efek tetap berada pada pihak penjual.
Securities purchased under agreements to resell (reverse repo) are recognized as a repo receivable in the amount of the resale price of the related securities, less unamortized interest. The difference between purchase price and the selling price is treated as unamortized interest and is recognized as interest income in accordance with the period since the securities are purchased until they are resold by using effective interest rate (EIR) method. The securities received are not recorded as assets on the consolidated statements of financial position because the ownership of the securities remains with the seller.
30
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) k.
l.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Efek-efek yang dibeli dengan janji dijual kembali dan efek-efek yang dijual dengan janji dibeli kembali (lanjutan)
SUMMARY OF SIGNIFICANT POLICIES (continued) k.
ACCOUNTING
Securities purchased under agreement to resell and securities sold under repurchased agreements (continued)
Efek-efek yang dibeli dengan janji dijual kembali (lanjutan)
Securities purchased under agreement to resell (continued)
Efek-efek yang dibeli dengan janji dijual kembali diklasifikasikan sebagai pinjaman yang diberikan dan piutang.
Securities purchased under agreement to resell are classified as loans and receivables.
Efek-efek yang dijual dengan janji dibeli kembali
Securities sold agreements
Efek-efek yang dijual dengan janji dibeli kembali (repo) diakui sebesar harga pembelian kembali yang disepakati dikurangi beban bunga yang belum diamortisasi. Beban bunga yang belum diamortisasi merupakan selisih antara harga jual dengan harga beli kembali yang disepakati dan diakui sebagai beban bunga selama jangka waktu sejak efek dijual hingga dibeli kembali dengan menggunakan metode suku bunga efektif (EIR). Efek yang dijual tetap dicatat sebagai aset dalam laporan posisi keuangan konsolidasian karena secara substansi kepemilikan efek tetap berada pada pihak Bank sebagai penjual.
Securities sold under repurchased (repo) agreements are recognized at the agreed repurchase price less unamortized interest. The unamortized interest represents the difference between the selling price and the agreed repurchase price and is recognized as interest expense during the period from the sale of securities to the date of repurchase by using Effective Interest Rate (EIR) method. The securities sold are recorded as assets on the consolidated statements of financial position because in substance the ownership of the securities remains with the Bank as the seller.
Efek-efek yang dijual dengan janji dibeli kembali diklasifikasikan sebagai liabilitas keuangan yang diukur dengan biaya perolehan diamortisasi.
Securities sold under repurchased agreement are classified as financial liabilities measured at amortized cost.
Kredit yang diberikan
l.
under
repurchased
Loans
Kredit yang diberikan pada awalnya diukur pada nilai wajar ditambah biaya transaksi yang dapat diatribusikan secara langsung dan merupakan biaya tambahan untuk memperoleh aset keuangan tersebut, dan setelah pengakuan awal diukur pada biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif. Cadangan kerugian atas penurunan nilai dilakukan bila terdapat bukti objektif penurunan nilai dengan menggunakan metodologi penurunan nilai sebagaimana diungkapkan dalam Catatan 2n.
Loans are initially measured at fair value plus incremental transaction costs which can be directly attributable and are additional costs to obtain those financial assets, and subsequently measured at their amortized cost using the effective interest method. Allowance for impairment losses is assessed if there is an indication of impairment using the impairment methodology as disclosed in Note 2n.
Kredit dalam rangka pembiayaan bersama (kredit sindikasi) dinyatakan sebesar biaya perolehan diamortisasi sesuai dengan porsi risiko yang ditanggung oleh Bank.
Syndicated loans are stated at amortized cost in accordance with the risk borne by the Bank.
31
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) l.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Kredit yang diberikan (lanjutan)
l.
ACCOUNTING
Loans (continued)
Kredit yang diberikan dihapusbukukan ketika tidak terdapat prospek yang realistis mengenai pengembalian pinjaman atau hubungan normal antara Bank dan debitur dengan jaminan telah berakhir. Pinjaman yang tidak dapat dilunasi dihapusbukukan dengan mendebit cadangan kerugian penurunan nilai. Pelunasan kemudian atas pinjaman yang telah dihapusbukukan sebelumnya, dikreditkan ke cadangan kerugian penurunan nilai pinjaman di laporan posisi keuangan konsolidasian.
Loans are written-off when there are no realistic prospects of collection or when the Banks normal relationship with the collateralised borrowers has ceased to exist. When loans are deemed uncollectible, they are written-off against the related allowance for impairment losses. Subsequent recoveries of loans written-off are credited to the allowance for impairment losses from loans in the consolidated statement of financial position.
Penyertaan saham yang diterima dalam rangka restrukturisasi kredit dengan konversi kredit menjadi penyertaan modal sementara pada perusahaan debitur dicatat dengan metode biaya. Penyertaan saham tersebut disajikan sebagai bagian aset lain-lain.
The shares received in conjunction with loans restructuring through conversion of the loans into temporary investment in debtors shares are accounted for under the cost method. Such investment in shares was presented as part of other assets.
m. Tagihan dan utang akseptasi
n.
SUMMARY OF SIGNIFICANT POLICIES (continued)
m. Acceptances receivable and payable
Dalam kegiatan bisnis biasa, Bank memberikan jaminan keuangan, seperti letters of credit, bank garansi dan akseptasi.
In the ordinary course of business, the Bank provides financial guarantees, consisting of letters of credit, bank guarantees and acceptances.
Setelah pengakuan awal, tagihan dan utang akseptasi dicatat pada biaya perolehan diamortisasi.
After initial recognition, acceptance receivables and payables are carried at amortized cost.
Cadangan kerugian penurunan nilai dilakukan bila terdapat indikasi penurunan nilai dengan menggunakan metodologi penurunan nilai sebagaimana diungkapkan dalam Catatan 2n.
Allowances for impairment losses is assessed if there is an indication of impairment by using the impairment methodology as disclosed in Note 2n.
Penurunan nilai aset keuangan dan nonkeuangan
n.
Impairment of financial and non-financial assets
Penurunan nilai aset keuangan
Impairment of financial assets
Pada setiap tanggal pelaporan, Bank dan entitas anaknya mengevaluasi apakah terdapat bukti yang objektif bahwa aset keuangan atau kelompok aset keuangan yang tidak dicatat pada nilai wajar melalui laba rugi telah mengalami penurunan nilai. Aset keuangan atau kelompok aset keuangan diturunkan nilainya dan kerugian penurunan nilai telah terjadi jika, dan hanya jika, terdapat bukti yang objektif mengenai penurunan nilai tersebut sebagai akibat dari satu atau lebih peristiwa yang terjadi setelah pengakuan awal aset tersebut (peristiwa yang menyebabkan penurunan nilai), yang berdampak pada estimasi arus kas masa depan atas aset keuangan atau kelompok aset keuangan yang dapat diestimasi secara andal.
The Bank and its subsidiaries assess at each reporting date whether there is any objective evidence that a financial asset or a group of financial assets not carried at fair value through profit and loss are impaired. A financial asset or a group of financial assets is deemed to be impaired and impairment losses incurred if, and only if, there is an objective evidence of impairment as a result of one or more events that has occurred after the initial recognition of the asset (an incurred ‘loss event’) and that loss event has an impact on the estimated future cash flows of the financial asset or the group of financial assets that can be reliably estimated.
32
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) n.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Penurunan nilai aset keuangan dan nonkeuangan (lanjutan)
SUMMARY OF SIGNIFICANT POLICIES (continued) n.
ACCOUNTING
Impairment of financial and non-financial assets (continued)
Penurunan nilai aset keuangan (lanjutan)
Impairment of financial assets (continued)
Bukti obyektif bahwa aset keuangan mengalami penurunan nilai meliputi wanprestasi atau tunggakan pembayaran oleh debitur, restrukturisasi kredit atau uang muka oleh Bank dengan persyaratan yang tidak mungkin diberikan jika debitur tidak mengalami kesulitan keuangan, indikasi bahwa debitur atau penerbit akan dinyatakan pailit, hilangnya pasar aktif dari aset keuangan akibat kesulitan keuangan, atau data yang dapat diobservasi lainnya yang terkait dengan kelompok aset keuangan seperti memburuknya status pembayaran debitur atau penerbit dalam kelompok tersebut, atau kondisi ekonomi yang berkorelasi dengan wanprestasi atas aset dalam kelompok tersebut.
Objective evidence that financial assets are impaired can include default or delinquency by a borrower, restructuring of a loan or advance by the Bank on terms that the Bank would not otherwise consider, indications that a borrower or issuer will enter into bankruptcy, the disappearance of an active market for a security due to financial difficulties, or other observable data relating to a group of assets such as adverse changes in the payment status of borrowers or issuers in the group, or economic conditions that correlate with defaults in the group.
Bank menentukan bukti penurunan nilai atas aset keuangan secara individual dan kolektif. Evaluasi penurunan nilai terhadap aset keuangan yang signifikan dilakukan secara individual.
The Bank considers evidence of impairment for financial assets at both individual and collective level. All significant financial assets are assessed for individual impairment.
Semua aset keuangan yang signifikan secara individual yang tidak mengalami penurunan nilai secara individual dievaluasi secara kolektif untuk menentukan penurunan nilai yang sudah terjadi namun belum diidentifikasi. Aset keuangan yang tidak signifikan secara individual akan dievaluasi secara kolektif untuk menentukan penurunan nilainya dengan mengelompokkan aset keuangan tersebut berdasarkan karakteristik risiko yang serupa. Aset keuangan yang dievaluasi secara individual untuk penurunan nilai, dan dimana kerugian penurunan nilai diakui tidak lagi termasuk dalam penurunan nilai secara kolektif.
All individually significant financial assets not to be specifically impaired are then collectively assessed for any impairment that has been incurred but not yet identified. Financial assets that are not individually significant are collectively assessed for impairment by grouping together such financial assets with similar risk characteristics. Financial assets that are individually assessed for impairment and for which an impairment loss is recognized are no longer included in the collective assessment of impairment.
Bank menerapkan model statistik dengan menggunakan data historis kerugian kredit dan mempertimbangkan hal-hal berikut ini dalam menentukan cadangan kerugian penurunan nilai kredit secara kolektif:
The Bank apply statistical modeling using historical loan loss data and taking into account the following in determining the allowance for collective impairment loan loss:
•
data historis probability of default,
•
historical trend of the probability of default,
•
waktu pemulihan,
•
the timing of recoveries,
•
jumlah kerugian yang terjadi, dan
•
the amount of loss incurred, and
33
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) n.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Penurunan nilai aset keuangan dan nonkeuangan (lanjutan)
SUMMARY OF SIGNIFICANT POLICIES (continued) n.
ACCOUNTING
Impairment of financial and non-financial assets (continued)
Penurunan nilai aset keuangan (lanjutan)
Impairment of financial assets (continued)
•
•
pertimbangan pengalaman manajemen mengenai apakah kondisi ekonomi dan kredit saat ini mungkin menyebabkan kerugian aktual lebih besar atau lebih kecil daripada jumlah yang didasarkan pada pengalaman historis.
consideration of management’s experience as to whether the current economic and credit conditions are such that the actual level of incurred losses is likely to be greater or less than that suggested by historical experience.
Kerugian penurunan nilai atas aset keuangan yang dicatat pada biaya perolehan diamortisasi diukur sebesar selisih antara nilai tercatat aset keuangan dengan nilai kini estimasi arus kas masa datang yang didiskonto menggunakan suku bunga efektif awal dari aset keuangan tersebut. Kerugian yang terjadi diakui pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan dicatat pada akun cadangan kerugian penurunan nilai atas aset keuangan yang dicatat pada biaya perolehan diamortisasi. Pendapatan bunga atas aset keuangan yang mengalami penurunan nilai tetap diakui atas dasar suku bunga yang digunakan untuk mendiskonto arus kas masa datang dalam pengukuran kerugian penurunan nilai. Ketika peristiwa yang terjadi setelah penurunan nilai menyebabkan jumlah kerugian penurunan nilai berkurang, kerugian penurunan nilai yang sebelumnya diakui harus dipulihkan dan pemulihan tersebut diakui pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
Impairment losses on financial assets carried at amortized cost are measured as the difference between the carrying amount of the financial assets and the present value of estimated future cash flows discounted at the financial assets’ original effective interest rate. Losses are recognized in the consolidated statement of profit or loss and other comprehensive income and reflected in an allowance account against financial assets carried at amortized cost. Interest on the impaired financial asset continues to be recognized using the rate of interest used to discount the future cash flows for the purpose of measuring the impairment loss. When a subsequent event causes the amount of impairment loss to decrease, the impairment loss is reversed through the consolidated statement of profit or loss and other comprehensive income.
Kerugian penurunan nilai atas efek-efek yang tersedia untuk dijual diakui dengan mengeluarkan kerugian kumulatif yang telah diakui secara langsung sebagai penghasilan komprehensif lain ke laba rugi sebagai penyesuaian reklasifikasi. Jumlah kerugian kumulatif yang direklasifikasi dari penghasilan komprehensif lain ke laba rugi merupakan selisih antara biaya perolehan, setelah dikurangi pelunasan pokok dan amortisasi, dengan nilai wajar kini, dikurangi kerugian penurunan nilai aset keuangan yang sebelumnya telah diakui pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian. Perubahan pada cadangan kerugian penurunan nilai yang dapat diatribusikan pada nilai waktu (time value) tercermin sebagai komponen pendapatan bunga.
Impairment losses on available-for-sale securities are recognized by transferring the cumulative losses that have been recognized directly as other comprehensive income to profit or loss as a reclassification adjustment. The cumulative losses that are reclassified from other comprehensive income to profit or loss are the difference between the acquisition cost, net of any principal repayment and amortization, and the current fair value, less any impairment loss previously recognized in the consolidated statement of profit or loss and other comprehensive income. Changes in impairment provisions attributable to time value are reflected as a component of interest income.
34
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) n.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Penurunan nilai aset keuangan dan nonkeuangan (lanjutan)
SUMMARY OF SIGNIFICANT POLICIES (continued) n.
ACCOUNTING
Impairment of financial and non-financial assets (continued)
Penurunan nilai aset keuangan (lanjutan)
Impairment of financial assets (continued)
Jika pada tahun berikutnya, nilai wajar utang yang diklasifikasikan dalam kelompok tersedia untuk dijual yang mengalami penurunan nilai meningkat dan peningkatan tersebut dapat secara obyektif dihubungkan dengan peristiwa yang terjadi setelah pengakuan kerugian penurunan nilai pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian, maka kerugian penurunan nilai tersebut harus dipulihkan dan pemulihan tersebut diakui pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
If in a subsequent year, the fair value of an impaired available-for-sale debt security increases and the increase can be objectively related to an event occurring after the impairment loss was recognized in the consolidated statement of profit or loss and other comprehensive income, the impairment loss is reversed, with the amount of reversal recognized in the consolidated statement of profit or loss and other comprehensive income.
Jika persyaratan kredit, piutang atau efek yang dimiliki hingga jatuh tempo dinegosiasi ulang atau dimodifikasi karena debitur atau penerbit mengalami kesulitan keuangan, maka penurunan nilai diukur dengan suku bunga efektif awal yang digunakan sebelum persyaratan diubah.
If the terms of a loan, receivable or held-tomaturity security are renegotiated or otherwise modified because of financial difficulties of the borrower or issuer, impairment is measured using the original effective interest rate before the modification of terms.
Penyesuaian atas cadangan kerugian penurunan nilai aset keuangan dicatat dalam tahun dimana penyesuaian tersebut diketahui atau dapat ditaksir secara wajar. Termasuk dalam penyesuaian ini adalah penambahan cadangan kerugian penurunan nilai aset keuangan maupun pemulihan aset keuangan yang telah dihapusbukukan.
Adjustment to the allowance for impairment losses from financial assets are reported in the year such adjustments become known or can be reasonably estimated. These adjustments include additional allowance for impairment losses, as well as recoveries of previously written-off financial assets.
Penurunan nilai aset non-keuangan
Impairment of non-financial assets
Nilai tercatat dari aset yang bukan aset keuangan Bank, kecuali aset pajak tangguhan, ditelaah setiap tanggal pelaporan untuk menentukan apakah terdapat indikasi penurunan nilai. Jika indikasi tersebut ada, maka nilai yang dapat dipulihkan dari aset tersebut akan diestimasi.
The carrying amounts of the Bank’s nonfinancial assets, other than deferred tax assets, are reviewed at each reporting date to determine whether there is any indication of impairment. If any such indication exists then the asset’s recoverable amount is estimated.
Nilai yang dapat diperoleh kembali dari suatu aset atau unit penghasil kas adalah sebesar jumlah yang lebih tinggi antara nilai pakainya dan nilai wajar aset atau unit penghasil kas dikurangi biaya untuk menjual. Dalam menilai nilai pakai, estimasi arus kas masa depan didiskontokan ke nilai sekarang dengan menggunakan tingkat diskonto sebelum pajak yang mencerminkan penilaian pasar saat ini terhadap nilai kas kini dan risiko spesifik terhadap aset tersebut.
The recoverable amount of an asset or cash generating unit is the greater of its value in use and its fair value less costs to sell. In assessing value in use, the estimated future cash flows are discounted to their present value using pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset.
35
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) n.
YANG
2.
Penurunan nilai aset keuangan dan nonkeuangan (lanjutan) Penurunan (lanjutan)
o.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
nilai
aset
SUMMARY OF SIGNIFICANT POLICIES (continued) n.
non-keuangan
ACCOUNTING
Impairment of financial and non-financial assets (continued) Impairment (continued)
of
non-financial
assets
Cadangan penurunan nilai diakui pada tahun sebelumnya dinilai pada setiap tanggal pelaporan untuk melihat adanya indikasi bahwa kerugian telah menurun atau tidak ada lagi. Kerugian penurunan nilai dijurnal balik jika terdapat perubahan estimasi yang digunakan dalam menentukan nilai yang dapat dipulihkan.
Allowance for impairment losses recognized in prior year are assessed at each reporting date for any indications that the loss has decreased or no longer exists. An impairment loss is reversed if there has been a change in the estimates used to determine the recoverable amount.
Cadangan kerugian penurunan nilai dijurnal balik hanya hingga nilai tercatat aset tidak melebihi nilai tercatat yang telah ditentukan, dikurangi dengan depresiasi atau amortisasi, jika cadangan penurunan nilai tidak pernah diakui.
Allowance for impairment losses is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortization, if no impairment loss had been recognized.
Bank tidak diwajibkan lagi untuk membentuk cadangan kerugian penurunan nilai untuk aset non produktif, namun Bank tetap harus menghitung cadangan kerugian penghapusan nilai mengacu pada standar akuntansi yang berlaku (lihat Catatan 14b).
The Bank is not required to provide an allowance for impairment losses for nonproductive assets, but the Bank should still calculate the impairment losses in accordance with the applicable accounting standards (see Note 14b).
Aset tetap
o.
Fixed assets
Pada tanggal 31 Desember 2015, Bank melakukan perubahan kebijakan akuntansi atas tanah dan bangunan dari model biaya menjadi model revaluasi.
As of December 31, 2015, the Bank changed its accounting policies for land and buildings from cost model to revaluation model.
Tanah dan bangunan disajikan sebesar nilai wajar, dikurangi akumulasi penyusutan untuk bangunan. Penilaian terhadap tanah dan bangunan dilakukan oleh penilai independen eksternal yang telah memiliki sertifikasi. Penilaian atas aset tersebut dilakukan secara berkala untuk memastikan bahwa nilai wajar aset yang direvaluasi tidak berbeda secara material dengan nilai tercatatnya. Akumulasi penyusutan pada tanggal revaluasi dieliminasi terhadap nilai tercatat bruto aset, dan nilai netonya disajikan kembali sebesar nilai revaluasian aset tetap.
Land and buildings are stated at fair value, less subsequent depreciation for buildings. Valuation of land and buildings is performed by external independent valuers with certain qualification. Valuations are performed with sufficient regularity to ensure that the fair value of a revalued asset does not differ materially from its carrying amount. Any accumulated depreciation at the date of revaluation is eliminated against the gross carrying amount of the asset, and the net amount is restated to the revalued amount of the asset.
36
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) o.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Aset tetap (lanjutan)
SUMMARY OF SIGNIFICANT POLICIES (continued) o.
ACCOUNTING
Fixed assets (continued)
Kenaikan nilai tercatat yang timbul dari revaluasi tanah dan bangunan dicatat sebagai “Surplus Revaluasi Aset Tetap” dan disajikan sebagai “Penghasilan Komprehensif Lain”. Penurunan nilai tercatat yang timbul dari revaluasi, jika ada, dicatat sebagai beban pada tahun berjalan. Apabila aset tersebut memiliki saldo “Surplus Revaluasi Aset Tetap” maka selisih penurunan nilai tercatat tersebut dibebankan terhadap “Surplus Revaluasi Aset Tetap” yang disajikan sebagai “Penghasilan Komprehensif Lain” dan sisanya diakui sebagai beban tahun berjalan.
Increase in the carrying amount arising from revaluation of land and buildings is recorded in “Revaluation Surplus of Fixed Assets” and presented as “Other Comprehensive Income”. Decrease in carrying amount as a result of revaluation, if any, is recorded as expenses in the current year. If the asset does have balance on its “Revaluation Surplus of Fixed Assets”, loss from revaluation of fixed asset is charged to “Revaluation Surplus of Fixed Assets” which is presented as “Other Comprehensive Income” and the remaining balance is charged to current year’s expenses.
Aset tetap, selain tanah dan bangunan, pada awalnya dinyatakan sebesar harga perolehan. Biaya perolehan mencakup harga pembelian dan semua pengeluaran-pengeluaran yang terkait secara langsung untuk membawa aset tersebut ke lokasi dan kondisi yang diperlukan untuk memungkinkan aset tersebut beroperasi sebagaimana ditentukan oleh manajemen. Setelah pengukuran awal, aset tetap diukur dengan model biaya, dicatat pada harga perolehan dikurangi akumulasi penyusutan dan akumulasi kerugian penurunan nilai aset.
Fixed assets, except land and buildings, are initially recognized at cost. Acquisition cost includes purchase price and expenditures directly attributable to bring the assets to the location and condition necessary for it to be capable of operating in the manner attended by management. Subsequent to initial measurement, fixed assets are measured using cost model, carried at its cost less accumulated depreciation and accumulated impairment losses.
Tanah, termasuk biaya pengurusan legal hak atas tanah ketika tanah diperoleh pertama kali diakui sebagai bagian dari biaya perolehan aset tanah dan tidak diamortisasi. Biaya pengurusan perpanjangan atau pembaruan legal hak atas tanah ditangguhkan dan diamortisasi sepanjang umur hukum hak atau umur ekonomi tanah, mana yang lebih pendek.
Land, including legal cost incurred when the land was first acquired is recognized as part of the land acquisition cost and not amortized. The cost of the extension or renewal of legal right over land is deferred and amortized over the life of legal life or economic life of the land, whichever is shorter.
Penyusutan aset tetap selain tanah dihitung dengan menggunakan metode garis lurus atau saldo menurun berganda berdasarkan taksiran masa manfaat aset tetap sebagai berikut:
Depreciation of fixed assets other than land is calculated on a straight-line or double declining balance method based on the estimated useful lives of the assets as follows:
Masa manfaat (tahun)/ Useful lives (year) Bangunan Peralatan dan perabot kantor, kendaraan dan perbaikan gedung
20 4-8
37
Buildings Office equipment and furniture and fixtures, vehicles and building improvements
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) o.
p.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Aset tetap (lanjutan)
SUMMARY OF SIGNIFICANT POLICIES (continued) o.
ACCOUNTING
Fixed assets (continued)
Beban perbaikan dan pemeliharaan dibebankan pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian; sedangkan renovasi dan penambahan yang jumlahnya signifikan dan memperpanjang masa manfaat dikapitalisasi ke aset tetap yang bersangkutan. Nilai tercatat serta akumulasi penyusutan atas aset tetap yang tidak digunakan lagi atau dijual, dikeluarkan dari kelompok aset tetap yang bersangkutan, dan laba atau ruginya diakui dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
Normal repair and maintenance expenses are charged to the consolidated statement of profit or loss and other comprehensive income; while renovation and betterments, which are significant and prolong the useful life of assets, are capitalized to the respective assets. The carrying amount and the related accumulated depreciation of fixed assets which are not utilized anymore or sold, are removed from the related group of assets, and the gains or losses are recognized in the consolidated statements of profit or loss and other comprehensive income.
Aset dalam penyelesaian merupakan aset yang masih dalam proses pembangunan dan belum siap untuk digunakan, serta dimaksudkan untuk dipergunakan dalam kegiatan usaha. Aset ini dicatat sebesar biaya yang telah dikeluarkan dan dipindahkan ke aset tetap yang bersangkutan pada saat selesai dan siap digunakan.
Construction in progress consist of assets that are still in progress of construction and not yet ready for use and are intended to be used in business activity. This account is recorded based on the amount paid and transferred to the respective fixed assets when completed and ready for use.
Jumlah tercatat aset tetap dihentikan pengakuannya pada saat dilepaskan atau saat tidak ada manfaat ekonomis masa depan yang diharapkan dari penggunaan atau pelepasannya. Laba atau rugi yang timbul dari penghentian pengakuan aset (dihitung sebagai perbedaan antara jumlah neto hasil pelepasan dan jumlah tercatat dari aset) diperhitungkan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian pada periode aset tersebut dihentikan pengakuannya.
An item of fixed asset is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the consolidated statements of profit and other comprehensive income in the period such asset is derecognized.
Pada setiap akhir tahun buku, Bank melakukan penelaahan atas nilai residu, masa manfaat dan metode penyusutan dan disesuaikan secara prospektif.
The residual values, useful lives and methods of depreciation of fixed asset are reviewed by Bank and adjusted prospectively, if appropriate, at the end of each year.
Agunan yang diambil alih
p.
Foreclosed assets
Agunan yang diambil alih disajikan dalam akun “Aset Lain-lain”.
Foreclosed assets are presented in the “Other Assets” account.
Agunan yang diambil alih dinyatakan sebesar nilai realisasi bersih atau sebesar nilai outstanding kredit yang diberikan, mana yang lebih rendah. Nilai realisasi bersih adalah nilai wajar agunan yang diambil alih dikurangi dengan estimasi biaya untuk menjual agunan tersebut. Selisih lebih saldo kredit di atas nilai realisasi neto dari agunan yang diambil alih dibebankan ke dalam akun cadangan kerugian penurunan nilai kredit.
Foreclosed assets are stated at net realizable value or stated at loan outstanding amount, whichever is lower. Net realizable value is the fair value of the foreclosed assets less estimated costs of disposing the assets. The excess of loan receivable over the net realizable value of the foreclosed assets is charged to allowance for impairment of the loan losses.
38
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) p.
q.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Agunan yang diambil alih (lanjutan)
SUMMARY OF SIGNIFICANT POLICIES (continued) p.
The difference between the value of the foreclosed assets and the proceeds from the sale of such property is recorded as a gain or loss when the property is sold.
Manajemen mengevaluasi nilai agunan yang diambil alih secara berkala. Cadangan kerugian penurunan nilai pada agunan yang diambil alih dibentuk berdasarkan penurunan nilai agunan yang diambil alih.
Management evaluates the value of foreclosed assets regularly. An allowance for possible losses on foreclosed assets is provided based on the decline in value of foreclosed assets.
Beban-beban sehubungan dengan perolehan dan pemeliharaan agunan yang diambil alih dibebankan pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun berjalan pada saat terjadinya.
Expenses in relation with the acquisition and maintenance foreclosed assets are charged in the current year of consolidated statement of profit or loss and other comprehensive income as incurred.
Aset lain-lain
q.
Other assets Represent immaterial assets that cannot be classified under the above accounts. Other assets are stated at carrying amount, which is cost less accumulated amortization, allowance for impairment losses or possible losses.
Liabilitas segera
r.
Obligations due immediately Obligations due immediately represent the Bank’s liabilities to beneficiaries that are payable immediately in accordance with the demand from the beneficiaries or as agreed upon by the Bank’s and the beneficiaries. Obligation due immediately are stated at outstanding payables to the beneficiaries.
Liabilitas segera merupakan liabilitas Bank kepada pihak lain yang sifatnya wajib segera dibayarkan sesuai dengan perintah pemberi amanat atau perjanjian yang ditetapkan sebelumnya. Liabilitas segera dinyatakan sebesar nilai liabilitas Bank kepada pemberi amanat. s.
Foreclosed assets (continued)
Selisih antara nilai agunan yang diambil alih dan hasil penjualannya diakui sebagai keuntungan atau kerugian pada saat penjualan.
Terdiri dari aset yang tidak material yang tidak dapat digolongkan dalam pos-pos sebelumnya. Aset lain-lain dinyatakan sebesar nilai tercatat, yaitu harga perolehan setelah dikurangi dengan akumulasi amortisasi, penurunan nilai atau cadangan kerugian. r.
ACCOUNTING
Simpanan dari nasabah dan simpanan dari Bank lain
s.
Deposits from customer and deposits from other banks Deposits from customer and deposits from other banks are initially measured at fair value plus directly attributable transaction costs and subsequently measured at their amortized cost using the effective interest method.
Simpanan dari nasabah dan simpanan dari bank lain pada awalnya diukur pada nilai wajar ditambah biaya transaksi yang dapat diatribusikan secara langsung dan setelah pengakuan awal diukur pada biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif.
39
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) t.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Pendapatan dan beban bunga
SUMMARY OF SIGNIFICANT POLICIES (continued) t.
ACCOUNTING
Interest income and expense
Pendapatan dan beban bunga diakui dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan menggunakan metode suku bunga efektif. Suku bunga efektif adalah suku bunga yang secara tepat mendiskontokan estimasi pembayaran dan penerimaan kas di masa datang selama perkiraan umur dari aset keuangan atau liabilitas keuangan (atau, jika lebih tepat, digunakan periode yang lebih singkat) untuk memperoleh nilai tercatat dari aset keuangan atau liabilitas keuangan. Pada saat menghitung suku bunga efektif, Bank mengestimasi arus kas di masa datang dengan mempertimbangkan seluruh persyaratan kontraktual dalam instrumen keuangan tersebut, tetapi tidak mempertimbangkan kerugian kredit di masa mendatang.
Interest income and expenses are recognized in the consolidated statements of profit or loss and other comprehensive income using the effective interest method. The effective interest rate is the rate that exactly discounts the estimated future cash payments and receipts through the expected life of the financial asset or financial liability (or, where appropriate, a shorter period) to the carrying amount of the financial asset or financial liability. When calculating the effective interest rate, the Bank estimates future cash flows considering all contractual terms of the financial instrument but not future credit losses.
Perhitungan suku bunga efektif mencakup biaya transaksi (Catatan 2e.ii) dan seluruh imbalan/provisi dan bentuk lain yang dibayarkan atau diterima yang merupakan bagian tak terpisahkan dari suku bunga efektif.
The calculation of the effective interest rate includes transaction costs (Note 2e.ii) and all fees and points paid or received that are an integral part of the effective interest rate.
Pendapatan dan beban bunga yang disajikan di dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian meliputi:
Interest income and expenses presented in the consolidated statements of profit or loss and other comprehensive income include:
•
Bunga atas aset dan liabilitas keuangan yang dicatat pada biaya perolehan diamortisasi menggunakan metode suku bunga efektif;
•
Interest on financial assets and liabilities at amortized cost calculated on an effective interest method;
•
Bunga atas aset keuangan untuk tujuan tersedia untuk dijual yang dihitung menggunakan metode suku bunga efektif.
•
Interest on available-for-sale financial assets calculated on an effective interest method.
Pendapatan bunga dari semua aset keuangan yang diperdagangkan dipandang bersifat insidental terhadap kegiatan perdagangan Bank dan disajikan sebagai pendapatan bunga.
Interest income on all trading financial assets are considered to be incidental to the Bank’s trading operations and are presented as part of interest income.
Jika aset keuangan atau kelompok aset keuangan serupa telah diturunkan nilainya sebagai akibat kerugian penurunan nilai, maka pendapatan bunga yang diperoleh setelahnya diakui atas bagian aset keuangan yang tidak mengalami penurunan nilai dari aset keuangan yang mengalami penurunan nilai, berdasarkan suku bunga yang digunakan untuk mendiskonto arus kas masa datang dalam menghitung kerugian penurunan nilai.
Once a financial assets or a group of similar financial assets has been written down as a result of an impairment loss, interest income is recognized on the unimpaired portion of the impaired financial assets using the rate of interest used to discount the future cash flows for the purpose of measuring the impaired loss.
40
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) t.
u.
v.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Pendapatan dan beban bunga (lanjutan)
SUMMARY OF SIGNIFICANT POLICIES (continued) t.
ACCOUNTING
Interest income and expense (continued)
Kredit yang pembayaran angsuran pokok atau bunganya telah lewat 90 hari atau lebih setelah jatuh tempo atau yang pembayarannya secara tepat waktu diragukan, secara umum diklasifikasikan sebagai kredit yang mengalami penurunan nilai.
Loans with principal and interest that have been past due for 90 days or more, or where reasonable doubt exist as to the timely collection, are generally classified as impaired loans.
Beban diakui pada saat terjadinya.
Expenses are recognized when incurred.
Provisi dan komisi
u.
Fees and commissions
Pendapatan dan beban provisi dan komisi yang signifikan dan merupakan bagian tak terpisahkan dari suku bunga efektif atas aset keuangan atau liabilitas keuangan dimasukkan ke dalam perhitungan suku bunga efektif.
Fees and commission income and expenses that are integral to the effective interest rate on financial asset or financial liability are included in the measurement of the effective interest rate.
Pendapatan provisi dan komisi lainnya termasuk provisi yang terkait dengan kegiatan perkreditan, kegiatan ekspor-impor, provisi sebagai pengatur sindikasi dan provisi atas jasa diakui pada saat jasa tersebut dilakukan.
Other fees and commission income, including credit related fees, export-import related fees, syndication lead arranger fees, and service fees are recognized as the related services are performed.
Beban provisi dan komisi lainnya sehubungan dengan transaksi antar bank diakui sebagai beban pada saat jasa tersebut diterima.
Other fees and commission expense related mainly to inter-bank transaction fees which are expensed as the service are received.
Apabila pinjaman diselesaikan sebelum jatuh tempo, maka saldo pendapatan provisi dan komisi yang belum diamortisasi diakui pada saat pinjaman diselesaikan.
The outstanding balances of unamortized fees and commissions on loans terminated or settled prior to maturity are recognized as income upon settlement.
Keuntungan (kerugian) wajar aset keuangan
perubahan
nilai
v.
Gain (loss) from changes in fair value of financial assets Gain (loss) from changes in fair value of financial instruments represent changes in fair value of securities and derivative instruments designated at fair value through profit or loss.
Keuntungan (kerugian) perubahan nilai wajar instrumen keuangan merupakan perubahan nilai wajar dari efek-efek dan instrumen derivatif yang ditetapkan pada nilai wajar melalui laba rugi. w. Provisi
w. Provisions A provision is recognized if, as a result of a past event, the Bank has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation.
Provisi diakui jika, sebagai akibat peristiwa masa lalu, Bank memiliki kewajiban kini, baik bersifat hukum maupun bersifat konstruktif, yang dapat diestimasi secara andal, dan kemungkinan besar penyelesaian kewajiban tersebut mengakibatkan arus keluar sumber daya yang mengandung manfaat ekonomi.
41
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) x.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Liabilitas imbalan pasca-kerja
SUMMARY OF SIGNIFICANT POLICIES (continued) x.
ACCOUNTING
Post-employment benefits liability
Imbalan pasca-kerja dicadangkan dan diakui sebagai biaya ketika jasa telah diberikan oleh pegawai yang menjadi peserta program pensiun Bank. Imbalan kerja ditentukan berdasarkan peraturan Bank dan persyaratan minimum Undang-undang Tenaga Kerja No. 13/2003, mana yang lebih tinggi.
The post-employment benefits are accrued and recognized as expense when services have been rendered by qualified employees. The benefits are determined based on the Bank’s regulations and the minimum requirements of Labor Law No. 13/2003, whichever is higher.
Liabilitas imbalan pasca-kerja dihitung sebesar nilai kini dari estimasi jumlah liabilitas imbalan pasca-kerja di masa depan yang timbul dari jasa yang telah diberikan oleh karyawan pada masa kini dan masa lalu, dikurangi dengan nilai wajar aset program, jika ada. Perhitungan dilakukan oleh aktuaris independen dengan metode projected-unit credit.
Post-employment benefits liability is calculated at present value of estimated future benefits that the employees have earned in return for their services in the current and past periods, deducted by plan assets, if any. Calculation is performed by an independent actuary using the projected-unit credit method.
Nilai kini liabilitas imbalan pasti ditentukan dengan mendiskontokan estimasi arus kas keluar masa depan dengan menggunakan tingkat bunga obligasi berkualitas tinggi dalam mata uang yang sama dengan mata uang imbalan yang akan dibayarkan dan waktu jatuh tempo yang kurang lebih sama dengan waktu jatuh tempo imbalan yang bersangkutan.
The present value of the defined benefit obligation is determined by discounting the estimated future cash outflows using interest rates of high quality corporate bonds that are denominated in the currency in which the benefits will be paid, and that have terms to maturity approximating the terms of the related pension liability.
Keuntungan dan kerugian aktuarial dapat timbul dari penyesuaian yang dibuat berdasarkan pengalaman, perubahan asumsiasumsi aktuarial dan perubahan pada program pensiun.
Actuarial gains and losses arise from experience adjustments, changes in actuarial assumptions and amendments to pension plans.
Efektif pada 1 Januari 2015, Bank telah mengadopsi secara retrospektif PSAK No. 24 (Revisi 2013), “Imbalan kerja”. PSAK ini, antara lain, menghilangkan mekanisme koridor dalam menghitung keuntungan atau kerugian yang diakui sebagai pendapatan atau beban dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian yang sebenarnya. Keuntungan atau kerugian aktuarial diakui langsung melalui penghasilan komprehensif lain-lain. Oleh karena itu, laporan posisi keuangan konsolidasian Bank pada tanggal 31 Desember 2014 dan 1 Januari 2014/31 Desember 2013 disajikan kembali (Catatan 49).
Effective on January 1, 2015, the Bank has adopted retrospectively SFAS No. 24 (Revised 2013), “Employee Benefits”. This PSAK, among others, removes the corridor mechanism in calculating actual gains or losses which recognized as income or expense in the consolidated statements of profit or loss and other comprehensive income. Actuarial gains or losses are recognized directly through other comprehensive income. Therefore, the Bank’s statements of financial position as of December 31, 2014 and January 1, 2014/ December 31, 2013 were restated (Note 49).
42
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) x.
y.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Liabilitas imbalan pasca-kerja (lanjutan)
SUMMARY OF SIGNIFICANT POLICIES (continued) x.
Post-employment (continued)
ACCOUNTING
benefits
liability
Sebelum tanggal 1 Januari 2015, ketika imbalan pasca-kerja berubah, porsi imbalan sehubungan dengan jasa yang telah diberikan oleh karyawan pada masa lalu dibebankan atau dikreditkan dalam laba rugi dengan menggunakan metode garis lurus selama ratarata masa kerja karyawan hingga imbalan pasca-kerja menjadi hak karyawan (vested). Porsi imbalan pasca-kerja yang telah menjadi hak karyawan diakui segera sebagai beban dalam laba rugi. Keuntungan atau kerugian aktuarial diakui sebagai pendapatan atau beban apabila akumulasi keuntungan atau kerugian aktuarial neto yang belum diakui pada akhir tahun pelaporan sebelumnya melebihi 10% dari nilai kini imbalan pasti pada tanggal tersebut. Keuntungan atau kerugian diakui atas dasar metode garis lurus selama rata-rata sisa masa kerja karyawan yang diharapkan.
Prior to January 1, 2015, when the plan benefits change, the portion of the benefits that relate to past service by employees is charged or credited to the profit or loss on a straight-line method over the estimated average remaining vesting period. To the extent that the benefits vest immediately, the expense is recognized immediately in profit or loss. Actuarial gains or losses are recognized as income or expense when the net cumulative unrecognized actuarial gains and losses at the end of the previous reporting year exceeded 10% of the defined benefit obligation at that date. These gains or losses are recognized on a straight-line method over the expected average remaining working lives of the employees.
Pesangon pemutusan hubungan kerja
Termination benefits
Pesangon pemutusan hubungan kerja terutang ketika karyawan dihentikan kontrak kerjanya sebelum usia pensiun normal. Bank mengakui pesangon pemutusan hubungan kerja ketika menunjukkan komitmennya untuk memutuskan hubungan kerja dengan karyawan berdasarkan suatu rencana formal terperinci yang kecil kemungkinannya untuk dibatalkan. Pesangon yang akan dibayarkan dalam waktu lebih dari 12 bulan setelah tanggal laporan posisi keuangan didiskontokan untuk mencerminkan nilai kini.
Termination benefits are payable whenever an employee’s employment is terminated before the normal retirement date. The Bank recognizes termination benefits when it is demonstrably committed to terminate the employment of current employment of current employees according to a detailed formal plan and the possibility to withdraw the plan is low. Benefits falling due more than 12 months after statement of financial position’s date are discounted to reflect its present value.
Perpajakan
y.
Taxation
Beban pajak terdiri dari pajak kini dan tangguhan. Pajak diakui dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
The tax expense comprises current and deferred tax. Tax is recognized in the consolidated statement of profit or loss and other comprehensive income.
Manajemen melakukan evaluasi secara periodik atas posisi yang diambil dalam surat pemberitahuan pajak apabila terdapat situasi di mana peraturan perpajakan yang berlaku adalah subjek atas interpretasi. Perseroan membentuk cadangan, jika dianggap perlu berdasarkan jumlah yang diestimasikan akan dibayarkan ke kantor pajak.
Management periodically evaluates the positions taken in tax returns with respect to situation in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities.
43
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) y.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Perpajakan (lanjutan)
SUMMARY OF SIGNIFICANT POLICIES (continued) y.
ACCOUNTING
Taxation (continued)
Pajak penghasilan tangguhan disajikan dengan menggunakan metode posisi keuangan untuk semua perbedaan temporer yang muncul antara dasar pengenaan pajak atas aset dan liabilitas dengan nilai tercatatnya dalam rangka kebutuhan laporan keuangan pada setiap tanggal pelaporan. Tarif pajak yang berlaku digunakan dalam menentukan pajak penghasilan tangguhan.
Deferred income tax is determined using the financial position method, for all temporary differences arises between the tax bases of assets and liabilities and their carrying values for financial reporting purposes at each reporting date. Currently enacted or substantially enacted tax rates are used to determine deferred income tax.
Aset pajak tangguhan diakui apabila terdapat kemungkinan besar bahwa jumlah laba fiskal pada masa datang akan memadai untuk mengkompensasi aset pajak tangguhan yang muncul akibat perbedaan temporer tersebut.
Deferred tax assets are recognized to the extent that it is probable that future taxable profit will be available against which the deferred tax assets are arising from temporary differences can be utilized.
Koreksi terhadap liabilitas perpajakan diakui saat surat ketetapan pajak diterima atau jika mengajukan keberatan, pada saat keputusan atas keberatan tersebut telah ditetapkan.
Amendments to taxation obligations are recorded when an assessment is received or, if appealed against, when the results of the appeal have been decided.
Efektif tanggal 1 Januari 2015, Kelompok Usaha menerapkan PSAK No. 46 (Revisi 2014), “Pajak Penghasilan”. PSAK revisi ini mengatur perlakuan akuntansi untuk pajak penghasilan.
Effective on January 1, 2015, the Group applied PSAK No. 46 (Revised 2014), “Income Taxes”. The revised PSAK prescribes the accounting treatment for income taxes.
Peraturan perpajakan di Indonesia mengatur beberapa jenis penghasilan dikenakan pajak yang bersifat final. Pajak final yang dikenakan atas nilai bruto transaksi tetap dikenakan walaupun atas transaksi tersebut pelaku transaksi mengalami kerugian.
Tax regulation in Indonesia determined that certain taxable income is subject to final tax. Final tax applied to the gross value of transactions is applied even when the parties carrying the transaction recognizing losses.
Mengacu pada revisi PSAK No. 46 yang disebutkan di atas, pajak final tersebut tidak termasuk dalam lingkup yang diatur oleh PSAK No. 46.
Referring to revised PSAK No. 46 as mentioned above, final tax is no longer governed by PSAK No. 46.
Perbedaan antara nilai tercatat dari aset revaluasian dan dasar pengenaan pajak merupakan perbedaan termporer sehingga menimbulkan liabilitas atau aset pajak tangguhan, kecuali untuk aset tertentu seperti tanah yang pada saat realisasinya dikenakan pajak final yang dikenakan atas nilai bruto transaksi.
The difference between the carrying amount of a revalued asset and its tax base is a temporary difference and gives rise to a deferred tax liability or asset, except for certain asset such as land, which realization is taxed with final tax on gross value of transaction.
44
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan) y.
z.
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
Perpajakan (lanjutan)
SUMMARY OF SIGNIFICANT POLICIES (continued) y.
ACCOUNTING
Taxation (continued)
Pajak Final
Final Tax
Penghasilan utama entitas anak, merupakan obyek pajak final dan/atau bukan merupakan obyek pajak penghasilan, sehingga entitas anak tidak mengakui aset dan liabilitas pajak tangguhan dari perbedaan temporer jumlah tercatat aset dan liabilitas menurut laporan keuangan dengan dasar pengenaan pajak aset dan liabilitas yang berhubungan dengan penghasilan tersebut.
Income of the subsidiaries is object of a final tax and/or is not taxable income, thus the subsidiaries do not recognize deferred tax assets and liabilities from temporary differences between carrying amounts of assets and liabilities for financial reporting based on tax base related to such income.
Pada tanggal 9 Februari 2009, pemerintah mengeluarkan PP No. 16/2009 tentang Pajak Penghasilan atas Penghasilan berupa Bunga Obligasi. Peraturan tersebut antara lain mengatur besaran tarif pajak penghasilan final atas bunga dan diskonto obligasi yang diterima oleh reksa dana yang terdaftar pada Bapepam-LK, yakni 0% untuk tahun 2009 sampai dengan tahun 2010, 5% untuk tahun 2011 sampai dengan 2013, dan 15% untuk tahun 2014 dan seterusnya.
On February 9, 2009, the government has released PP No. 16/2009 concerning Income Tax for Bond Interest Income. This regulation addressed final income tax rate of bond interest income and discount received by mutual funds which are registered to Bapepam-LK, i.e. 0% for fiscal year from 2009 to 2010, 5% for fiscal year from 2011 to 2013, and 15% for fiscal year 2014 onwards.
Laba per saham
z.
Earnings per share Earnings per share is computed by dividing income for the year with the weighted average number of outstanding issued are fully paid-up common shares during the year, after considering effect of stock dividends and bonus shares distribution that applied retrospectively.
Laba per saham dasar dihitung dengan membagi laba tahun berjalan dengan rata-rata tertimbang jumlah saham biasa yang ditempatkan dan disetor penuh selama tahun yang bersangkutan, setelah memperhitungkan pembagian dividen saham dan saham bonus yang diterapkan secara restrospektif. aa. Program loyalitas pelanggan
aa. Customer loyalty program Customer loyalty programs are used by the Bank to provide customers with incentives to buy their goods or services. If a customer buys goods or services, the Bank grants the customer award credits (often described as points). The customer can redeem the award credits for awards such as free or discounted goods or services. This interpretation applies to customer loyalty award credits that:
Program loyalitas pelanggan digunakan Bank untuk memberikan insentif kepada pelanggan untuk membeli barang atau jasa entitas. Jika pelanggan membeli barang atau jasa, maka Bank akan memberikan poin penghargaan kepada pelanggan (seringkali disebut sebagai “poin”). Pelanggan dapat menukar poin penghargaan tersebut dengan barang atau jasa secara gratis atau dengan potongan harga. Interpretasi ini berlaku untuk poin penghargaan loyalitas pelanggan yang:
45
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan)
AKUNTANSI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
aa. Program loyalitas pelanggan (lanjutan)
SUMMARY OF SIGNIFICANT POLICIES (continued)
ACCOUNTING
aa. Customer loyalty program (continued)
a.
diberikan oleh Bank kepada pelanggannya sebagai bagian dari transaksi penjualan yaitu penjualan barang, pemberian jasa, atau penggunaan aset entitas oleh pelanggan; dan
a.
the Bank grants to its customers as part of a sales transaction, i.e. a sale of goods, rendering of services or use by a customer of entity’s assets; and
b.
bergantung pada pemenuhan terhadap setiap kondisi lebih lanjut yang disyaratkan, pelanggan dapat menukar barang atau jasa secara gratis atau dengan potongan harga di masa depan.
b.
subject to meeting of any further qualifying conditions, the customers can redeem for free or discounted goods or services in the future.
ab. Sewa
ab. Lease
Bank sebagai lessee
Bank as lessee
Suatu sewa diklasifikasikan sebagai sewa operasi jika sewa tidak mengalihkan secara substansial seluruh risiko dan manfaat yang terkait dengan kepemilikan aset sewaan. Dengan demikian, pembayaran sewa diakui sebagai beban dengan metode garis lurus (straight-line method) selama masa sewa.
Lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership of the leased asset. Accordingly, the related lease payments are recognized in profit or loss on a straight-line method over the lease term.
Bank sebagai lessor
Bank as lessor
Dalam sewa menyewa operasi, Bank sebagai lessor mengakui aset untuk sewa operasi di laporan posisi keuangan sesuai sifat aset tersebut. Bank mencatat aset tersebut sebagai aset sewa operasi yang disusutkan dengan menggunakan metode garis lurus selama umur manfaat aset tersebut. Biaya langsung awal sehubungan proses negosiasi sewa operasi ditambahkan ke jumlah tercatat dari aset sewaan dan diakui sebagai beban selama masa sewa dengan dasar yang sama dengan pendapatan sewa. Rental kontinjen, apabila ada, diakui sebagai pendapatan pada tahuntahun terjadinya.
Under an operating lease, the Bank as a lessor presents assets subject to operating leases in its statements of financial position according to the nature of the asset. The Bank recorded those assets as assets under operating leases which is depreciated using straight-line method over the estimated useful lives of the assets. Initial direct costs incurred in negotiating an operating lease are added to the carrying amount of the leased asset and recognized over the lease term on the same basis as rental income. Contingent rents, if any, are recognized as revenue in the years in which they are earned.
46
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan)
AKUNTANSI
ac. Perubahan kebijakan pengungkapan
akuntansi
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
dan
SUMMARY OF SIGNIFICANT POLICIES (continued)
ACCOUNTING
ac.
policies
Change in disclosures
accounting
and
Bank telah menerapkan standar akuntansi berikut pada tanggal 1 Januari 2015 yang dianggap relevan:
The Bank adopted the following accounting standards, which are considered relevant, starting on January 1, 2015:
•
PSAK No. 1 (Revisi 2013): Penyajian Laporan Keuangan, yang diadopsi dari IAS 1, mengatur perubahan penyajian kelompok pos-pos dalam Penghasilan Komprehensif Lain. Pos-pos yang akan direklasifikasi ke laba rugi disajikan terpisah dari pos-pos yang tidak akan direklasifikasi ke laba rugi.
•
SFAS No. 1 (Revised 2013): Presentation of Financial Statements, adopted from IAS 1, specifies change of the grouping of items presented in Other Comprehensive Income. Items that could be reclassified to profit or loss would be presented separately from items that will never be reclassified.
•
PSAK No. 4 (Revisi 2013): Laporan Keuangan Tersendiri, yang diadopsi dari IAS 4, yang hanya mengatur persyaratan akuntansi ketika entitas induk menyajikan laporan keuangan tersendiri sebagai informasi tambahan. Pengaturan akuntansi untuk laporan keuangan konsolidasian diatur dalam PSAK No. 65.
•
SFAS No. 4 (Revised 2013): Separate Financial Statements, adopted from IAS 4, which prescribe only the accounting requirements when a parent entity prepares separate financial statements as additional information. Accounting for consolidated financial statements is determined in SFAS No. 65.
•
PSAK No. 15 (Revisi 2013): Investasi pada Entitas Asosiasi dan Ventura Bersama, yang diadopsi dari IAS 28, yang mengatur penerapan metode ekuitas pada investasi ventura bersama dan juga entitas asosiasi.
•
SFAS No. 15 (Revised 2013): Investments in Associates and Joint Ventures, adopted from IAS 28, which describes the application of the equity method to investments in joint ventures in addition to associates.
•
PSAK No. 24 (Revisi 2013): Imbalan Kerja, yang diadopsi dari IAS 19, yang menghapus mekanisme koridor dan pengungkapan atas informasi liabilitas kontinjensi untuk menyederhanakan klarifikasi dan pengungkapan.
•
SFAS No. 24 (Revised 2013): Employee Benefits, adopted from IAS 19, which removes the corridor mechanism and contingent liability disclosures to simple clarifications and disclosures.
•
PSAK No. 46 (Revisi 2014): Pajak Penghasilan, yang diadopsi dari IAS 12, yang memberikan tambahan pengaturan untuk aset dan liabilitas pajak tangguhan yang berasal dari aset yang tidak disusutkan yang diukur dengan menggunakan model revaluasi, dan yang berasal dari properti investasi yang diukur dengan menggunakan model nilai wajar.
•
SFAS No. 46 (Revised 2014): Income Taxes, adopted from IAS 12, which provides additional provision for deferred tax asset or deferred tax liability arises from a non-depreciable asset measured using the revaluation model, and those arises from investment property that is measured using the fair value model.
47
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan)
AKUNTANSI
ac. Perubahan kebijakan pengungkapan (lanjutan)
akuntansi
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
dan
SUMMARY OF SIGNIFICANT POLICIES (continued)
ACCOUNTING
ac.
policies
Change in accounting disclosures (continued)
and
Bank telah menerapkan standar akuntansi berikut pada tanggal 1 Januari 2015 yang dianggap relevan:
The Bank adopted the following accounting standards, which are considered relevant, starting on January 1, 2015:
•
PSAK No. 48 (Revisi 2014): Penurunan Nilai Aset, yang diadopsi dari IAS 36, yang memberikan tambahan persyaratan pengungkapan untuk setiap aset individual (termasuk goodwill) atau unit penghasil kas yang mana kerugian penurunan nilai telah diakui atau dibalik selama periode.
•
SFAS No. 48 (Revised 2014): Impairment of Assets, adopted from IAS 36, which provides additional disclosure terms for each individual asset (including goodwill) or a cash-generating unit, for which an impairment loss has been recognized or reversed during the period.
•
PSAK No. 50 (Revisi 2014): Instrumen Keuangan: Penyajian, yang diadopsi dari IAS 32, yang mengatur lebih dalam kriteria mengenai hak yang dapat dipaksakan secara hukum untuk melakukan saling hapus atas jumlah yang telah diakui dan kriteria penyelesaian secara neto.
•
SFAS No. 50 (Revised 2014): Financial Instruments: Presentation, adopted from IAS 32, which provides more deep about criterion on legally enforceable right to set off the recognized amounts and criterion to settle on a net basis.
•
PSAK No. 55 (Revisi 2014): Instrumen Keuangan: Pengakuan dan Pengukuran, yang diadopsi dari IAS 39, yang menambah pengaturan kriteria instrumen lindung nilai yang tidak dapat dianggap telah kedaluarsa atau telah dihentikan, serta ketentuan untuk mencatat instrument keuangan pada tanggal pengukuran dan pada tanggal setelah pengakuan awal.
•
SFAS No. 55 (Revised 2014): Financial Instruments: Recognition and Measurement, adopted from IAS 39, which provides additional provision for the criteria of not an expiration or termination of the hedging instrument, and provision to account financial instruments at the measurement date and after initial recognition.
•
PSAK No. 60 (Revisi 2014): Instrumen Keuangan: Pengungkapan, yang diadopsi dari IFRS 7, yang menambah pengaturan pengungkapan saling hapus dengan informasi kuantitatif dan kualitatif, serta pengungkapan mengenai pengalihan instrumen keuangan.
•
SFAS No. 60 (Revised 2014): Financial Instruments: Disclosures, adopted from IFRS 7, which provides additional provision on offsetting disclosures with quantitative and qualitative information, and disclosures on Transfers of financial instruments.
•
PSAK No. 65: Laporan Keuangan Konsolidasi, yang diadopsi dari IFRS 10, yang menggantikan porsi PSAK No. 4 (Revisi 2009) yang mengenai pengaturan akuntansi untuk laporan keuangan konsolidasian, menetapkan prinsip penyusunan dan penyajian laporan keuangan konsolidasian ketika entitas mengendalikan satu atau lebih entitas lain.
•
SFAS No. 65: Consolidated Financial Statements, adopted from IFRS 10, which replaces the portion of SFAS No. 4 (Revised 2009) that addresses the accounting for consolidated financial statements, establishes principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities.
48
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan)
AKUNTANSI
ac. Perubahan kebijakan pengungkapan (lanjutan)
akuntansi
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
dan
SUMMARY OF SIGNIFICANT POLICIES (continued)
ACCOUNTING
ac.
policies
Change in accounting disclosures (continued)
and
Bank telah menerapkan standar akuntansi berikut pada tanggal 1 Januari 2015 yang dianggap relevan: (lanjutan)
The Bank adopted the following accounting standards, which are considered relevant, starting on January 1, 2015: (continued)
•
PSAK No. 66 : Pengaturan bersama, yang diadopsi dari IFRS 11, yang menggantikan PSAK No. 12 (Revisi 2009) dan ISAK No. 12, yang menghapus opsi metode konsolidasi proporsional untuk mencatat bagian ventura bersama.
•
SFAS No. 66 : Joint Arrangements, adopted from IFRS 11, which replaces SFAS No. 12 (Revised 2009) and IFAS No. 12 that removes the option to account for jointly controlled entities using proportionate consolidation.
•
PSAK No. 67 : Pengungkapan Kepentingan dalam Entitas Lain, yang diadopsi dari IFRS 12, yang mencakup semua pengungkapan yang diatur sebelumnya dalam PSAK No. 4 (Revisi 2009), PSAK No. 12 (Revisi 2009) dan PSAK No. 15 (Revisi 2009). Pengungkapan ini terkait dengan kepentingan entitas dalam entitas-entitas lain.
•
SFAS No. 67 : Disclosure of Interest in Other Entities, adopted from IFRS 12, which includes all of the disclosures that were previously in SFAS No. 4 (Revised 2009), SFAS No. 12 (Revised 2009) and SFAS No. 15 (Revised 2009). This disclosure relates to an entity’s interests in other entities.
•
PSAK No. 68 : Pengukuran Nilai Wajar, yang diadopsi dari IFRS 13, memberikan panduan tentang bagaimana pengukuran nilai wajar ketika nilai wajar disyaratkan atau diizinkan.
•
SFAS No. 68 : Fair Value Measurement, adopted from IFRS 13, provides guidance on how to measure fair value when fair value is required or permitted.
Bank telah menganalisa penerapan standar akuntansi tersebut di atas dan penerapan tersebut tidak memiliki pengaruh yang signifikan terhadap laporan keuangan konsolidasian kecuali yang dijelaskan berikut ini.
The Bank has assessed that the adoption of the above mentioned accounting standards other than specified below do not have significant impact to the consolidated financial statements.
i.
i.
Penyajian pos-pos komprehensif lain
dalam
penghasilan
Presentation of items comprehensive income.
in
other
In connection with the adoption of SFAS No. 1 (Revised 2013), “Presentation of Financial Statements”, the Bank has modified the presentation of items in other comprehensive income in its consolidated statement of profit or loss and other comprehensive income, to present items that would be reclassified to profit or loss in the future separately from those that would never be reclassified to profit or loss. Comparative information has been re-presented on the same basis.
Terkait dengan penerapan PSAK No. 1 (Revisi 2013), “Penyajian Laporan Keuangan”, Bank telah memodifikasi penyajian pos-pos dalam penghasilan komprehensif lain dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian, untuk menyajikan pos-pos yang akan direklasifikasikan ke laba rugi pada masa yang akan datang terpisah dari pos-pos yang tidak akan direklasifikasikan ke laba rugi. Informasi komparatif telah disajikan kembali dengan menggunakan basis yang sama.
49
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN SIGNIFIKAN (lanjutan)
AKUNTANSI
ac. Perubahan kebijakan pengungkapan (lanjutan) ii.
akuntansi
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
YANG
2.
dan
SUMMARY OF SIGNIFICANT POLICIES (continued)
ACCOUNTING
ac.
policies
Change in accounting disclosures (continued) ii.
Pengukuran nilai wajar
iii.
Imbalan kerja
PERTIMBANGAN DAN ESTIMASI AKUNTANSI YANG SIGNIFIKAN
3.
SIGNIFICANT ACCOUNTING AND ESTIMATES
JUDGMENTS
In the process of applying the Bank’s accounting policies, management has exercised professional judgment and estimates in determining the amounts recognized in the consolidated financial statements. The several significant uses of the professional judgment and estimates are as follows:
Dalam proses penerapan kebijakan akuntansi Bank, manajemen telah melakukan pertimbangan profesional dan estimasi dalam menentukan jumlah yang diakui dalam laporan keuangan konsolidasian. Beberapa pertimbangan profesional dan estimasi yang signifikan adalah sebagai berikut: a.
Employee Benefits On January 1, 2015, the Bank adopted SFAS No. 24 (Revised 2013), “Employee Benefits” wherein, when the plan benefits change, the portion of increased or decreased benefits relating to past service by employees is charged or credited immediately to profit or loss. Prior to January 1, 2015, the unrecognized past service cost (nonvested) was amortized on a straight-line method over the average service period until the benefits become vested.
Pada tanggal 1 Januari 2015, Bank menerapkan PSAK No. 24 (Revisi 2013), “Imbalan Kerja”, dimana ketika imbalan pasca-kerja berubah maka porsi kenaikan atau penurunan imbalan sehubungan dengan jasa yang telah diberikan oleh karyawan pada masa lalu dibebankan atau dikreditkan segera dalam laba rugi. Sebelum 1 Januari 2015, beban jasa lalu yang belum diakui (non-vested) diamortisasi dengan menggunakan metode garis lurus selama rata-rata masa kerja karyawan hingga imbalan pasca-kerja menjadi hak karyawan (vested). 3.
Fair value measurement On January 1, 2015, the Bank adopted SFAS No. 68, “Fair Value Measurement”, which provides a single source of guidance on how fair value is measured but does not establish new requirements for when fair value is required. This standard provides a framework for determining fair value and clarifies the factors to be considered in estimating fair value. It introduces the use of an exit price in fair value measurement, as well as extensive disclosure requirements, particulary the inclusion of non-financial instruments into the fair value hierarchy disclosure. SFAS No. 68 is applied prospectively.
Pada tanggal 1 Januari 2015, Bank menerapkan PSAK No. 68, “Pengukuran Nilai Wajar”, yang menyediakan satu sumber panduan tentang bagaimana nilai wajar diukur tetapi tidak menetapkan persyaratan baru mengenai kapan nilai wajar diperlukan. Standar ini menyediakan kerangka untuk menentukan nilai wajar dan menjelaskan faktor-faktor yang harus dipertimbangkan dalam mengestimasi nilai wajar. PSAK ini mengatur penggunaan harga keluar (exit price) dalam pengukuran nilai wajar dan persyaratan pengungkapan yang lebih ekstensif, khususnya dengan memasukkan instrumen non-keuangan ke dalam pengungkapan hirarki nilai wajar. iii.
and
Sumber utama atas ketidakpastian estimasi
a.
Key sources of estimation uncertainty
a.1 Cadangan kerugian penurunan nilai atas aset keuangan
a.1 Allowances for impairment losses on financial assets
Evaluasi atas kerugian penurunan nilai aset keuangan yang dicatat pada biaya perolehan diamortisasi dijelaskan di Catatan 2n.
Financial assets accounted for at amortized cost are evaluated for impairment on a basis described in Note 2n.
50
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
3.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
PERTIMBANGAN DAN ESTIMASI AKUNTANSI YANG SIGNIFIKAN (lanjutan) a.
3.
Sumber utama atas ketidakpastian estimasi (lanjutan)
SIGNIFICANT ACCOUNTING JUDGMENTS AND ESTIMATES (continued) a.
Key sources of estimation uncertainty (continued)
a.1 Cadangan kerugian penurunan nilai atas aset keuangan (lanjutan)
a.1 Allowances for impairment losses on financial assets (continued)
Cadangan kerugian penurunan nilai terkait dengan pihak lawan spesifik dalam seluruh cadangan kerugian penurunan nilai dibentuk atas tagihan yang penurunan nilainya dievaluasi secara individual berdasarkan estimasi terbaik manajemen atas nilai tunai arus kas yang diharapkan akan diterima. Dalam mengestimasi arus kas ini, manajemen membuat pertimbangan mengenai kondisi keuangan dari pihak lawan dan nilai bersih yang dapat direalisasi dari agunan yang diterima. Setiap aset yang mengalami penurunan nilai dievaluasi, dan strategi penyelesaiannya serta estimasi arus kas yang dinilai dapat diperoleh kembali secara independen disetujui oleh bagian Risiko Kredit.
The specific counterparty component of the total allowances for impairment applies to claims evaluated individually for impairment and is based upon management’s best estimate of the present value of the cash flows that are expected to be received. In estimating these cash flows, management makes judgments about the counterparty’s financial situation and the net realizable value of any underlying collateral. Each impaired asset is assessed on its merits, and the workout strategy and estimated cash flows considered recoverable are independently approved by the Credit Risk Unit.
Evaluasi cadangan kerugian penurunan nilai secara kolektif meliputi kerugian kredit yang melekat pada portofolio tagihan dengan karakteristik ekonomi yang serupa ketika terdapat bukti obyektif bahwa telah terjadi penurunan nilai tagihan dalam portofolio tersebut namun penurunan nilai secara individu belum dapat diidentifikasi. Dalam menentukan perlunya membentuk cadangan kerugian penurunan nilai kredit secara kolektif, manajemen mempertimbangkan faktorfaktor seperti kualitas kredit, besarnya portofolio, konsentrasi kredit dan faktorfaktor ekonomi. Dalam mengestimasi cadangan yang diperlukan, asumsiasumsi dibuat untuk menentukan model kerugian bawaan dan untuk menentukan parameter input yang diperlukan, berdasarkan pengalaman historis dan kondisi ekonomi saat ini. Ketepatan dari cadangan ini bergantung pada seberapa tepat estimasi arus kas masa depan untuk menentukan cadangan individual serta asumsi model dan parameter yang digunakan dalam menentukan cadangan kolektif.
Collectively assessed impairment allowances cover credit losses inherent in portfolios of claims with similar economic characteristics when there is an objective evidence to suggest that they contain impaired receivables, but the individual impaired items cannot yet be identified. In assessing the need for collective loan loss allowances, management considers factors such as credit quality, portfolio size, credit concentrations, and economic factors. In order to estimate the required allowance, assumptions are made to define the way inherent losses are modeled and to determine the required input parameters, based on historical experience and current economic conditions. The accuracy of the allowances depends on how well these estimate future cash flows for specific counterparty allowances and the model assumptions and parameters used in determining collective allowances.
51
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
3.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
PERTIMBANGAN DAN ESTIMASI AKUNTANSI YANG SIGNIFIKAN (lanjutan) a.
3.
Sumber utama atas ketidakpastian estimasi (lanjutan)
SIGNIFICANT ACCOUNTING JUDGMENTS AND ESTIMATES (continued) a.
a.2 Determining fair values
a.2 Penentuan nilai wajar
In determining the fair value for financial assets and liabilities for which there is no observable market price, Bank and its subsidiaries should use the valuation techniques as described in Note 2e. For financial instruments that trade infrequently and have little price transparency, fair value is less objective, and requires varying degrees of judgment depending on liquidity, concentration, uncertainly of market factors, pricing assumptions and other risks affecting the specific instrument.
Dalam menentukan nilai wajar atas aset keuangan dan liabilitas keuangan dimana tidak terdapat harga pasar yang dapat diobservasi, Bank dan entitas anak harus menggunakan teknik penilaian seperti dijelaskan pada Catatan 2e. Untuk instrumen keuangan yang jarang diperdagangkan dan tidak memiliki harga yang transparan, nilai wajarnya menjadi kurang obyektif dan karenanya, membutuhkan tingkat pertimbangan yang beragam, tergantung pada likuiditas, konsentrasi, ketidakpastian faktor pasar, asumsi penentuan harga, dan risiko lainnya yang mempengaruhi instrumen tertentu. b.
Key sources of estimation uncertainty (continued)
Pertimbangan akuntansi yang penting dalam menerapkan kebijakan akuntansi Bank
b.
Critical accounting judgments in applying the Bank’s accounting policies
Pertimbangan akuntansi yang penting dalam menerapkan kebijakan akuntansi Bank meliputi:
Critical accounting judgments made in applying the Bank’s accounting policies include:
b.1 Penilaian instrumen keuangan
b.1 Valuation of financial instruments
Kebijakan akuntansi Bank untuk pengukuran nilai wajar dibahas di Catatan 2.
The Bank’s accounting policy on fair value measurements is discussed in Note 2.
Bank menggunakan hirarki berikut untuk menentukan dan mengungkapkan nilai wajar dari instrumen keuangan: (Catatan 44)
The Bank adopts the following hierarchy for determining and disclosing the fair value of financial instruments: (Note 44)
- Level 1 :
- Level 2 :
- Level 3 :
- Level 1 :
harga kuotasian (tanpa penyesuaian) di pasar aktif untuk aset atau liabilitas yang identik. teknik penilaian dimana tingkat level input terendah yang signifikan terhadap pengukuran nilai wajar dapat diobservasi baik secara langsung atau tidak langsung. teknik penilaian dimana tingkat level input terendah yang signifikan terhadap pengukuran nilai wajar tidak dapat diobservasi baik secara langsung atau tidak langsung.
- Level 2 :
- Level 3 :
52
quoted (unadjusted) market prices in active market for identical assets or liabilities. valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable. valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly unobservable.
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
3.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
PERTIMBANGAN DAN ESTIMASI AKUNTANSI YANG SIGNIFIKAN (lanjutan) b.
3.
Pertimbangan akuntansi yang penting dalam menerapkan kebijakan akuntansi Bank (lanjutan)
SIGNIFICANT ACCOUNTING JUDGMENTS AND ESTIMATES (continued) b.
Critical accounting judgments in applying the Bank’s accounting policies (continued)
b.1 Valuation of (continued)
b.1 Penilaian instrumen keuangan (lanjutan)
financial
instruments
Nilai wajar dari aset keuangan dan liabilitas keuangan yang diperdagangkan di pasar aktif didasarkan pada kuotasi harga pasar atau kuotasi dari harga dealer. Untuk seluruh instrumen keuangan lainnya, Bank menentukan nilai wajar dengan menggunakan teknik penilaian. Teknik penilaian termasuk model nilai sekarang dan arus kas yang didiskontokan, dan perbandingan dengan instrumen yang sejenis dimana terdapat harga pasar yang dapat diobservasi. Asumsi dan input yang digunakan dalam teknik penilaian termasuk suku bunga bebas risiko (risk-free) dan suku bunga acuan, credit spread dan variabel lainnya yang digunakan dalam mengestimasi tingkat diskonto, harga obligasi, kurs mata uang asing, serta tingkat kerentanan dan korelasi harga yang diharapkan.
Fair values of financial assets and financial liabilities that are traded in active markets are based on quoted market prices or dealer price quotations. For all other financial instruments, the Bank determines fair values using valuation techniques. Valuation techniques include net present value and discounted cash flow models, and comparison to similar instruments for which market observable prices exist. Assumptions and inputs used in valuation techniques include risk- free and benchmark interest rates, credit spreads and other variable used in estimating discount rates, bond prices, foreign currency exchange rates, and price volatilities and correlations.
Tujuan dari teknik penilaian adalah penentuan nilai wajar yang mencerminkan harga dari instrumen keuangan pada tanggal pelaporan yang akan ditentukan oleh para partisipan di pasar dalam suatu transaksi yang wajar.
The objective of valuation techniques is to arrive at a fair value determination that reflects the price of the financial instrument at the reporting date that would have been determined by market participants acting at arm’s length. b.2 Financial asset and liability classification
b.2 Klasifikasi aset dan liabilitas keuangan Kebijakan akuntansi Bank memberikan keleluasaan untuk menetapkan aset dan liabilitas keuangan ke dalam berbagai kategori pada saat pengakuan awal sesuai dengan standar akuntansi yang berlaku berdasarkan kondisi tertentu:
The Bank’s accounting policies provide scope for assets and liabilities to be designated at inception into different accounting categories in certain circumstances:
•
•
Dalam mengklasifikasikan aset keuangan dalam kelompok “diperdagangkan”, Bank telah menentukan bahwa aset tersebut sesuai dengan definisi aset dalam kelompok diperdagangkan yang dijabarkan pada Catatan 2e.
53
In classifying financial assets as “trading”, the Bank has determined that it meets the description of trading assets set out in Note 2e.
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
3.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
PERTIMBANGAN DAN ESTIMASI AKUNTANSI YANG SIGNIFIKAN (lanjutan) b.
3.
Pertimbangan akuntansi yang penting dalam menerapkan kebijakan akuntansi Bank (lanjutan)
SIGNIFICANT ACCOUNTING JUDGMENTS AND ESTIMATES (continued) b.
Critical accounting judgments in applying the Bank’s accounting policies (continued)
b.2 Financial asset and liability classification (continued)
b.2 Klasifikasi aset dan liabilitas keuangan (lanjutan) •
Dalam menetapkan aset atau liabilitas keuangan pada nilai wajar melalui laba rugi, Bank telah menentukan bahwa aset tersebut memenuhi salah satu kriteria untuk penetapan tersebut seperti yang dijabarkan dalam Catatan 2e.
•
In designating financial assets or liabilities at fair value through profit or loss, the Bank has determined that it has met one of the criteria for this designation set out in Note 2e.
•
Dalam mengklasifikasikan aset keuangan sebagai “dimiliki hingga jatuh tempo”, Bank telah menentukan bahwa Bank memiliki intensi positif dan kemampuan untuk memiliki aset keuangan tersebut hingga tanggal jatuh tempo seperti yang dijabarkan dalam Catatan 2e.
•
In classifying financial assets as heldto-maturity, the Bank has determined that it has both the positive intention and ability to hold the assets until their maturity date as set out in Note 2e.
Rincian klasifikasi aset dan liabilitas keuangan Bank disajikan di Catatan 44 atas laporan keuangan konsolidasian.
Details of the Bank’s classification are presented in Note 44 to the consolidated financial statements.
b.3 Konsolidasian Entitas Terstruktur
b.3 Consolidation of Structured Entities
Dalam menentukan tingkat pengendalian yang dimiliki, Bank mempertimbangkan apakah entitas tersebut memenuhi definisi Entitas Terstruktur yang dijabarkan dalam Catatan 2f dan apakah Bank, secara substansi, mengendalikan entitas tersebut.
In determining the degree of control exercised, the Bank considers whether these entities meet the definition of Structured Entities as set out in Note 2f and whether the Bank, in substance, controls such entities.
Ketika Bank, secara substansi, mengendalikan entitas terstruktur tersebut, entitas tersebut dikonsolidasikan oleh Bank.
When the Bank, in substance, controls the entity to which the financial assets have been transferred, the entity is consolidated by the Bank.
Rincian transaksi antar Bank dan Entitas Terstuktur disajikan di Catatan 35 atas laporan keuangan konsolidasian.
Details of the Bank transactions with Structured Entities are disclosed in Note 35 to the consolidated financial statements.
54
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
3.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
PERTIMBANGAN DAN ESTIMASI AKUNTANSI YANG SIGNIFIKAN (lanjutan) b.
3.
Pertimbangan akuntansi yang penting dalam menerapkan kebijakan akuntansi Bank (lanjutan)
SIGNIFICANT ACCOUNTING JUDGMENTS AND ESTIMATES (continued) b.
Critical accounting judgments in applying the Bank’s accounting policies (continued)
b.4 Deferred tax assets
b.4 Aset pajak tangguhan Aset pajak tangguhan diakui atas jumlah pajak penghasilan terpulihkan (recoverable) pada periode mendatang sebagai akibat perbedaan temporer yang boleh dikurangkan.
Deferred tax assets are recognized for the future recoverable taxable income arising from temporary difference.
Justifikasi manajemen diperlukan untuk menentukan jumlah aset pajak tangguhan yang dapat diakui, sesuai dengan waktu yang tepat dan tingkat laba fiskal di masa mendatang sejalan dengan strategi rencana perpajakan ke depan (Catatan 2y).
Management judgment is required to determine the amount of deferred tax assets that can be recognized, based upon the likely timing on level of future taxable profits together with future strategic planning (Note 2y). b.5 The Revaluation of Fixed assets
b.5 Revaluasi Aset Tetap
The Bank’s fixed assets revaluation depends on its selection of certain assumptions used by the independent appraisal in calculating such amounts. Those assumptions include among others, discount rate, exchange rate, inflation rate and revenue and cost increase rate. The Bank believes that its assumptions are reasonable and appropriate and significant differences in the Bank’s assumptions may materially affect the valuation of its fixed assets. Further details are disclosed in Note 13.
Revaluasi aset tetap Bank bergantung pada pemilihan asumsi yang digunakan oleh penilai independen dalam menghitung jumlah-jumlah tersebut. Asumsi tersebut termasuk antara lain: tingkat diskonto, nilai tukar, tingkat inflasi dan tingkat kenaikan pendapatan dan biaya. Bank berkeyakinan bahwa asumsi tersebut adalah wajar dan sesuai, perbedaan signifikan dalam asumsi yang ditetapkan Bank dapat mempengaruhi secara material nilai aset tetap yang direvaluasi. Penjelasan lebih rinci diungkapkan dalam Catatan 13.
b.6 Employee benefits
b.6 Imbalan kerja
The determination of the Bank’s employee benefits liabilities is dependent on its selection of certain assumptions used by the independent actuaries and the Bank’s management in calculating such amounts. Those assumptions include among others, discount rates, future annual salary increase, annual employee turn-over rate, disability rate, retirement age and mortality rate.
Penentuan liabilitas imbalan kerja Bank bergantung pada pemilihan asumsi yang digunakan oleh aktuaris independen dan manajemen Bank dalam menghitung jumlah-jumlah tersebut. Asumsi tersebut termasuk antara lain, tingkat diskonto, tingkat kenaikan gaji tahunan, tingkat pengunduran diri karyawan tahunan, tingkat kecacatan, umur pensiun dan tingkat kematian.
b.7 Income tax
b.7 Pajak penghasilan
The Bank recognizes liabilities for corporate income tax based on estimation of whether additional corporate income tax will be due.
Bank mengakui liabilitas atas pajak penghasilan badan berdasarkan estimasi apakah akan terdapat tambahan pajak penghasilan badan.
55
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
3.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
PERTIMBANGAN DAN ESTIMASI AKUNTANSI YANG SIGNIFIKAN (lanjutan) b.
3.
Pertimbangan akuntansi yang penting dalam menerapkan kebijakan akuntansi Bank (lanjutan)
SIGNIFICANT ACCOUNTING JUDGMENTS AND ESTIMATES (continued) b.
Critical accounting judgments in applying the Bank’s accounting policies (continued) b.8 Impairment of non-financial assets
b.8 Penurunan nilai aset non-keuangan Bank mengevaluasi penurunan nilai aset apabila terdapat kejadian atau perubahan keadaan yang mengindikasikan bahwa nilai tercatat aset tidak dapat dipulihkan kembali. Faktor-faktor penting yang dapat menyebabkan penelaahan penurunan nilai adalah sebagai berikut:
The Bank assesses impairment of assets whenever events or changes in circumstances that would indicates that the carrying amount of an asset may not be recoverable. The factors that the Bank considers important which could trigger an impairment review include the following:
a)
a)
significant underperformance relative to expected historical or projected future operating results;
b)
significant changes in the manner of use of the acquired assets or the strategy for overall business; and significant negative industry or economic trends.
b)
c)
Performa yang tidak tercapai secara signifikan terhadap ekspektasi historis atau proyeksi hasil operasi di masa yang akan datang; perubahan yang signifikan dalam cara penggunaan aset atau strategi bisnis secara keseluruhan; dan industri atau tren ekonomi yang secara signifikan bernilai negatif.
c)
The Bank recognizes an impairment loss whenever the carrying amount of an asset exceeds its recoverable amount. The recoverable amount is the higher of an asset’s (or cash-generating unit’s) fair value less costs to sell and its value in use. Recoverable amounts are estimated for individual assets or, if it is not possible, for the cash-generating unit to which the asset belongs.
Bank mengakui kerugian penurunan nilai apabila nilai tercatat aset melebihi nilai yang dapat dipulihkan. Jumlah terpulihkan adalah nilai yang lebih tinggi antara nilai wajar dikurang biaya untuk menjual dengan nilai pakai aset (atau unit penghasil kas). Jumlah terpulihkan diestimasi untuk aset individual atau, jika tidak memungkinkan, untuk unit penghasil kas yang mana aset tersebut merupakan bagian daripada unit tersebut. 4.
KAS
4.
CASH Cash consists of the following:
Kas terdiri dari:
31 Desember/December 31 2015
2014
Rupiah
851.160
1.011.294
Rupiah
Mata uang asing Dolar Amerika Serikat Dolar Singapura Euro Eropa Dolar Australia Poundsterling Inggris Raya Yen Jepang Dolar Hong Kong Dolar Selandia Baru
107.925 69.700 33.277 18.386 8.534 4.031 495 118
129.506 96.860 15.152 15.603 2.354 3.255 383 121
Foreign currencies United States Dollar Singapore Dollar European Euro Australian Dollar Great Britain Poundsterling Japanese Yen Hong Kong Dollar New Zealand Dollar
1.093.626
1.274.528
Total
Total
56
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
4.
5.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
KAS (lanjutan)
4.
CASH (continued)
Kas dalam Rupiah termasuk jumlah kas pada Anjungan Tunai Mandiri (ATM) masing-masing sejumlah Rp195.140 dan Rp185.584 pada tanggaltanggal 31 Desember 2015 dan 2014.
Cash in Rupiah includes cash in Automatic Teller Machines (ATM) amounting to Rp195,140 and Rp185,584 as of December 31, 2015 and 2014, respectively.
Informasi mengenai klasifikasi dan nilai wajar diungkapkan pada Catatan 44.
Information with regards to the classification and fair value was disclosed in Note 44.
GIRO PADA BANK INDONESIA
5.
CURRENT ACCOUNTS WITH BANK INDONESIA Current accounts with Bank Indonesia consist of the following:
Giro pada Bank Indonesia terdiri dari:
31 Desember/December 31 2015 Mata uang asing (nilai penuh)/ Foreign currency (full amount) Rupiah Dolar Amerika Serikat
2014 Ekuivalen Rupiah/ Equivalent in Rupiah
75.070.000
Total
3.511.244 1.034.840 4.546.084
Mata uang asing (nilai penuh)/ Foreign currency (full amount)
64.280.000
Ekuivalen Rupiah/ Equivalent in Rupiah 3.736.210 796.108
Rupiah United States Dollar
4.532.318
Total
Pada tanggal 31 Desember 2015, Rasio Giro Wajib Minimum (GWM) Bank dihitung berdasarkan Peraturan Bank Indonesia (PBI) No.17/21/PBI/2015 pada tanggal 26 November 2015 perihal Perubahan Kedua Atas Peraturan Bank Indonesia No.15/15/PBI/2013 efektif per tanggal 1 Desember 2015, Bank wajib memenuhi Giro Wajib Minimum (GWM) primer dalam Rupiah sebesar 7,5% dari simpanan nasabah Rupiah, GWM primer dalam valuta asing sebesar 8% dari simpanan nasabah dalam valuta asing dan GWM sekunder dalam Rupiah sebesar 4% dari simpanan nasabah Rupiah.
As of December 31, 2015, the Minimum Reserves Requirement is calculated based on the Bank Indonesia’s regulation (PBI) No.17/21/PBI/2015 dated November 26, 2015 regarding “The Secondary Amendment of Bank Indonesia Regulation No.15/15/PBI/2013, starting on December 1, 2015, the Bank is required to comply with minimum primary reserves in Rupiah of 7.5% from customer’s deposit, minimum primary reserves in foreign currencies of 8% from customer’s deposits and secondary reserves in Rupiah of 4% from customer’s deposits.
Pada tanggal 31 Desember 2014, Rasio GWM Bank dihitung berdasarkan Peraturan Bank Indonesia (PBI) No. 15/15/PBI/2013 tentang Giro Wajib Minimum (GWM) Bank Umum dalam Rupiah dan Valuta Asing Bagi Bank Umum Konvensional. Berdasarkan peraturan tersebut, GWM dalam Rupiah terdiri dari GWM Primer, GWM Sekunder dan GWM Loan to Deposit Ratio (LDR). GWM Primer dalam Rupiah ditetapkan sebesar 8% dari Dana Pihak Ketiga (DPK) dalam Rupiah dan GWM Sekunder dalam Rupiah ditetapkan sebesar 4% dari DPK dalam Rupiah. GWM LDR dalam Rupiah sebesar perhitungan antara parameter disinsentif bawah atau parameter disinsentif atas dengan selisih antara LDR Bank dan LDR target dengan memperhatikan selisih antara Kewajiban Penyediaan Modal Minimum (KPMM) Bank dan KPMM insentif. GWM dalam valuta asing ditetapkan sebesar 8% dari DPK dalam valuta asing. PBI tersebut mulai berlaku pada tanggal 31 Desember 2013.
As of December 31, 2014, the minimum Reserve Requirment is calculated based on Regulation (PBI) No. 15/15/PBI/2013 regarding the Minimum Reserves Requirement (MRR) of Commercial Banks in Rupiah and Foreign Currency For Conventional Commercial Bank. In accordance with such regulation, the MRR in Rupiah consist of Primary MRR, Secondary MRR and Loan to Deposit Ratio (LDR) MRR. Primary MRR is 8% of Third Party Funds (TPF) in Rupiah and Secondary MRR is 4% of TPF in Rupiah. LDR MRR in Rupiah is determined in the amount of computation between parameters under disincentive and over disincentive for the difference between the Bank’s LDR and LDR target by taking into account the difference between the bank’s Capital Adequacy Ratio (CAR) and CAR incentive. The MRR in foreign currencies is 8% from TPF in foreign currencies. The PBI was effective from December 31, 2013.
57
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
5.
6.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
GIRO PADA BANK INDONESIA (lanjutan)
5.
CURRENT ACCOUNTS WITH BANK INDONESIA (continued)
Rasio GWM untuk mata uang Rupiah pada tanggal 31 Desember 2015 dan 2014 terdiri dari rasio GWM Primer (tidak diaudit) masing-masing sebesar 8,84% dan 9,11%, dengan menggunakan saldo rekening giro pada Bank Indonesia dan rasio GWM sekunder (tidak diaudit) masing-masing sebesar 13,33% dan 11,66% dengan menggunakan Sertifikat Bank Indonesia, Sertifikat Deposito Bank Indonesia dan obligasi pemerintah.
MRR ratio of the Bank for Rupiah currency as of December 31, 2015 and 2014 consists of Primary MRR ratio (unaudited) of 8.84% and 9.11%, respectively, using current account with Bank Indonesia and secondary MRR (unaudited) of 13.33% and 11.66%, respectively, using Certificate of Bank Indonesia, Certificates of Deposit Bank Indonesia and government bonds.
Pada tanggal 31 Desember 2015 dan 2014, rasio GWM untuk mata uang asing (tidak diaudit) sebesar 8,00%.
As of December 31, 2015 and 2014, MRR ratios for foreign currency (unaudited) is 8.00%.
Informasi mengenai jatuh tempo diungkapkan pada Catatan 45e. Informasi mengenai klasifikasi dan nilai wajar diungkapkan pada Catatan 44.
Information in respect of maturities is disclosed in Note 45e. Information with regards to the classification and fair value is disclosed in Note 44.
GIRO PADA BANK LAIN a.
6. CURRENT ACCOUNTS WITH OTHER BANKS a. By currency
Berdasarkan mata uang
31 Desember/December 31 2015 Mata uang asing (nilai penuh)/ Foreign currency (full amount)
2014 Ekuivalen Rupiah/ Equivalent in Rupiah
Pihak ketiga Rupiah Mata uang asing Dolar Amerika Serikat Dolar Singapura Euro Eropa Dolar Australia Yen Jepang Poundsterling Inggris Dolar Selandia Baru Franc Swiss Dolar Hong Kong Yuan China
Ekuivalen Rupiah/ Equivalent in Rupiah
51.050
8.253.946 4.624.563 1.661.868 2.710.260 116.509.552 220.678 373.269 123.560 955.031 240.686
86.317 46.571 31.833 27.330 13.342 4.510 3.525 1.720 1.699 504
Pihak berelasi (Catatan 39) Rupiah Total
b.
Mata uang asing (nilai penuh)/ Foreign currency (full amount)
11.870.226 7.081.020 2.067.641 1.218.680 110.573.283 1.909.710 260.957 1.538.177 3.790.788 726.698
110.422
Third parties Rupiah
147.013 66.393 31.125 12.367 11.451 36.835 2.534 19.252 6.054 1.446
Foreign currency United States Dollar Singapore Dollar European Euro Australian Dollar Japanese Yen Great Britain Poundsterling New Zealand Dollar Swiss Franc Hong Kong Dollar Chinese Yuan
217.351
334.470
11.125
2.747
Related parties (Note 39) Rupiah
279.526
447.639
Total
b.
Berdasarkan Bank
By Bank
31 Desember/December 31 2015 Rupiah Pihak berelasi (Catatan 39) PT Bank Pembangunan Daerah Sulawesi Utara PT Bank Pembangunan Daerah Sulawesi Tengah
2014
7.833
2.226
3.292
521
11.125
2.747
58
Rupiah Related parties (Note 39) PT Bank Pembangunan Daerah Sulawesi Utara PT Bank Pembangunan Daerah Sulawesi Tengah
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
6.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
GIRO PADA BANK LAIN (lanjutan) b.
6.
CURRENT ACCOUNTS WITH OTHER BANKS (continued) b.
Berdasarkan Bank (lanjutan)
By Bank (continued)
31 Desember/December 31 2015 Pihak ketiga PT Bank Central Asia Tbk PT Bank Mandiri (Persero) Tbk PT Bank CIMB Niaga Tbk Lainnya
Total - Rupiah Mata uang asing Pihak ketiga Citibank N.A., Jakarta Bank of America, New York Deutsche Bank AG, Frankfurt United Overseas Bank (UOB), Singapura ANZ Banking Group Ltd., Melbourne Standard Chartered Bank, Singapura Sumitomo Mitsui Banking Corporation, Tokyo PT Bank Mandiri (Persero) Tbk Standard Chartered Bank, London Wells Fargo Bank N.A., Tokyo JP Morgan Chase N.A., New York ANZ Banking Group Ltd., Selandia Baru PT Bank Central Asia Tbk Wells Fargo Bank, New York Credit Suisse AG, Zurich The Hong kong and Shanghai Banking Corporation Ltd., Hong Kong Standard Chartered Bank, New York Standard Chartered Bank, Hong Kong ING Belgium Development Bank of Singapore, Singapura Bank of China, Jakarta Bank ICBC Citibank N.A., New York JP Morgan Chase N.A., Hong Kong Wells Fargo Bank, New Jersey The Hong kong and Shanghai Banking Corporation Ltd., Jakarta Lainnya
2014
47.838 16 1 3.195
106.814 19 2.749 840
51.050
110.422
62.175
113.169
Third parties PT Bank Central Asia Tbk PT Bank Mandiri (Persero) Tbk PT CIMB Niaga Tbk Others
Total - Rupiah Foreign currencies Third Parties Citibank N.A., Jakarta Bank of America, New York Deutsche Bank AG, Frankfurt United Overseas Bank (UOB), Singapore ANZ Banking Group Ltd., Melbourne Standard Chartered Bank, Singapore Sumitomo Mitsui Banking Corporation, Tokyo PT Bank Mandiri (Persero) Tbk Standard Chartered Bank, London Wells Fargo Bank N.A., Tokyo JP Morgan Chase N.A., New York ANZ Banking Group Ltd., New Zealand PT Bank Central Asia Tbk Wells Fargo Bank, New York Credit Suisse AG, Zurich The Hong kong and Shanghai Banking Corporation Ltd., Hong Kong Standard Chartered Bank, New York Standard Chartered Bank, Hong Kong ING Belgium Development Bank of Singapore, Singapore Bank of China, Jakarta Bank ICBC Citibank N.A., New York JP Morgan Chase N.A., Hong Kong Wells Fargo Bank, New Jersey The Hong kong and Shanghai Banking Corporation Ltd., Jakarta Others
36.188 35.170 31.483
145 14.489 24.228
30.980
46.551
27.330
12.367
15.273
16.716
9.195 4.893 4.510 4.148 4.144
5.656 7.159 36.835 5.795 12.308
3.525 3.303 1.840 1.720
2.534 2.955 1.400 19.252
1.073 660 625 350
3.225 107.743 2.828 6.897
318 263 242 60 37 18
3.126 675 771 128 250 17
3
416 4
Total - mata uang asing
217.351
334.470
Total - foreign currencies
Total
279.526
447.639
Total
59
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
6.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
GIRO PADA BANK LAIN (lanjutan)
6.
CURRENT ACCOUNTS WITH OTHER BANKS (continued) Current accounts with other banks in Rupiah (except for Rupiah current accounts with other banks in East Region of Indonesia), Australian Dollar, Hong Kong Dollar, Japanese Yen, New Zealand Dollar, Swiss Franc, Singapore Dollar, Great Britain Poundsterling and European Euro are non-interest bearing accounts. The average interest rates per annum for current accounts with other banks in Rupiah and other foreign currencies were as follows:
Giro pada bank lain dalam mata uang Rupiah (kecuali giro Rupiah pada bank lain untuk wilayah Indonesia Bagian Timur), Dolar Australia, Dolar Hong Kong, Yen Jepang, Dolar Selandia Baru Franc Swiss, Dolar Singapura, Poundsterling Inggris dan Euro Eropa tidak mendapatkan bunga. Tingkat suku bunga rata-rata setahun untuk giro pada bank lain dalam Rupiah dan mata uang asing lainnya adalah sebagai berikut:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015 Rupiah Mata uang asing Dolar Amerika Serikat Yuan Cina
7.
2014 0,34%
0,32%
0,11% 0,00%
0,09% 0,21%
Rupiah Foreign currencies United States Dollar China Yuan
Berdasarkan hasil penelaahan dan evaluasi manajemen Bank, seluruh giro pada bank lain digolongkan lancar.
Based on the Bank’s management review and evaluation, all current accounts with other banks were classified as current.
Manajemen Bank berpendapat bahwa cadangan kerugian penurunan nilai untuk tahun 2015 dan 2014 tidak diperlukan.
The Bank’s management believes that allowance for impairment losses in 2015 and 2014 is not required.
Informasi mengenai jatuh tempo diungkapkan pada Catatan 45e. Informasi mengenai klasifikasi dan nilai wajar diungkapkan pada Catatan 44.
Information in respect of maturities were disclosed in Note 45e. Information with regards to the classification and fair value were disclosed in Note 44.
Pada tanggal 31 Desember 2015 dan 2014, tidak terdapat giro pada bank lain yang dijaminkan.
As of December 31, 2015 and 2014, there were no current accounts with other banks which are pledged.
PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN
7.
PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS
Penempatan pada Bank Indonesia dan bank lain terdiri dari:
Placements with Bank Indonesia and other banks as follows:
a.
a.
Berdasarkan mata uang dan jenis
Based on currency and type
31 Desember/December 31 2015 Mata uang asing (nilai penuh)/ Foreign currency (full amount)
2014 Ekuivalen Rupiah/ Equivalent in Rupiah
Pihak ketiga Rupiah Penempatan pada Bank Indonesia Fasilitas simpanan Bank Indonesia Inter-bank Call Money PT Bank Pembangunan Daerah Jawa Tengah
Mata uang asing (nilai penuh)/ Foreign currency (full amount)
Ekuivalen Rupiah/ Equivalent in Rupiah Third parties Rupiah Placements with Bank Indonesia
-
250.000
60
1.939.690
Deposit facilities of Bank Indonesia
200.000
Inter-bank Call Money PT Bank Pembangunan Daerah Jawa Tengah
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN (lanjutan)
7.
PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS (continued)
Penempatan pada Bank Indonesia dan bank lain terdiri dari: (lanjutan)
Placements with Bank Indonesia and other banks as follows: (continued)
a.
a.
Berdasarkan mata uang dan jenis (lanjutan)
Based on currency and type (continued)
31 Desember/December 31 2015 Mata uang asing (nilai penuh)/ Foreign currency (full amount) Pihak ketiga (lanjutan) Rupiah (lanjutan) Inter-bank Call Money (lanjutan) PT Bank Pembangunan Daerah Riau PT Bank CIMB Niaga Tbk PT Bank Pembangunan Daerah Kalimantan Timur PT Bank Pembangunan Daerah Kalimantan Selatan PT Bank Victoria International Tbk PT Bank Pan Indonesia Tbk PT Bank ANZ Indonesia
Deposito berjangka PT Bank CIMB Niaga Tbk PT Bank Tabungan Pensiunan Nasional Tbk PT Bank Pembangunan Daerah Jawa Barat dan Banten Syariah PT Bank Maybank Indonesia Tbk (dahulu PT Bank Internasional Indonesia Tbk) PT Bank Pembangunan Daerah Jawa Tengah PT Bank Tabungan Pensiunan Nasional Syariah PT Bank Rakyat Indonesia Agroniaga Tbk PT Bank Pan Indonesia Syariah PT Bank Nagari PT Bank Rabobank International Indonesia PT Bank Pembangunan Daerah Sumatera Utara PT Bank Maybank Syariah Indonesia PT Bank Pembangunan Daerah Bengkulu PT Bank Pembangunan Daerah Lampung PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk PT Bank Pembangunan Daerah Sumatera Barat PT Bank UOB Indonesia PT Bank OCBC NISP Tbk PT Bank BCA Syariah PT Bank KEB HanaIndonesia PT Bank Sumitomo Mitsui Indonesia PT Bank CTBC Indonesia PT Bank Riau Kepri PT Bank Permata Tbk PT Bank Pan Indonesia Tbk PT Bank Pembangunan Daerah Kalimantan Timur PT Bank Pembangunan Daerah Jambi PT Bank Bukopin Tbk PT Bank Mayapada International Tbk PT Bank Pembangunan Daerah Sumatera Selatan
2014 Ekuivalen Rupiah/ Equivalent in Rupiah
Mata uang asing (nilai penuh)/ Foreign currency (full amount)
Ekuivalen Rupiah/ Equivalent in Rupiah
250.000 240.000
100.000 -
100.000
150.000
50.000 -
75.000 200.000 150.000 50.000
890.000
925.000
212.500
109.350
192.500
94.500
190.000
261.350
175.000
130.000
137.500
-
135.000
55.000
132.500 130.000 125.000
205.145 -
90.000
-
85.000 60.000
119.000
50.000
-
50.000
-
50.000
261.000
30.000 30.000 30.000 30.000 27.500 27.500 27.500 27.500 25.000 25.000
15.000 79.500 67.000 35.099 100.000 -
5.500
5.500
5.000 5.000
221.245 221.005
2.500
-
61
Third parties (continued) Rupiah (continued) Inter-bank Call Money (continued) PT Bank Pembangunan Daerah Riau PT Bank CIMB Niaga Tbk PT Bank Pembangunan Daerah Kalimantan Timur PT Bank Pembangunan Daerah Kalimantan Selatan PT Bank Victoria International Tbk PT Bank Pan Indonesia Tbk PT Bank ANZ Indonesia
Time deposit PT Bank CIMB Niaga Tbk PT Bank Tabungan Pensiunan Nasional Tbk PT Bank Pembangunan Daerah Jawa Barat dan Banten Syariah PT Bank Maybank Indonesia Tbk (formerly PT Bank Internasional Indonesia Tbk) PT Bank Pembangunan Daerah Jawa Tengah PT Bank Tabungan Pensiunan Nasional Syariah PT Bank Rakyat Indonesia Agroniaga Tbk PT Bank Pan Indonesia Syariah PT Bank Nagari PT Bank Rabobank International Indonesia PT Bank Pembangunan Daerah Sumatera Utara PT Bank Maybank Syariah Indonesia PT Bank Pembangunan Daerah Bengkulu PT Bank Pembangunan Daerah Lampung PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk PT Bank Pembangunan Daerah Sumatera Barat PT Bank UOB Indonesia PT Bank OCBC NISP Tbk PT Bank BCA Syariah PT Bank KEB Hana Indonesia PT Bank Sumitomo Mitsui Indonesia PT Bank CTBC Indonesia PT Bank Riau Kepri PT Bank Permata Tbk PT Bank Pan Indonesia Tbk PT Bank Pembangunan Daerah Kalimantan Timur PT Bank Pembangunan Daerah Jambi PT Bank Bukopin Tbk PT Bank Mayapada International Tbk PT Bank Pembangunan Daerah Sumatera Selatan
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN (lanjutan) a.
7.
PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS (continued) a.
Berdasarkan mata uang dan jenis (lanjutan)
Based on currency and type (continued)
31 Desember/December 31 2015 Mata uang asing (nilai penuh)/ Foreign currency (full amount) Pihak ketiga (lanjutan) Rupiah (lanjutan) Deposito berjangka (lanjutan) PT Bank Tabungan Negara Syariah PT Bank Muamalat Tbk PT Bank QNB Indonesia Tbk PT Bank Bukopin Syariah PT Bank Victoria International Tbk PT Bank DBS Indonesia PT Bank Himpunan Saudara 1906 Tbk PT Bank Sahabat Sampoerna PT Bank Permata Syariah PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Sinarmas Syariah PT Bank MNC International Tbk PT Bank Windu Kentjana International Tbk
Mata uang asing Inter-bank Call Money - USD Wachovia N.A., New York PT Bank Rakyat Indonesia (Persero) Tbk PT Bank KEB Hana Citibank N.A., New York Wells Fargo Bank N.A., New York
2014 Ekuivalen Rupiah/ Equivalent in Rupiah
Mata uang asing (nilai penuh)/ Foreign currency (full amount)
2.500 1.550 -
128.000 121.000 115.000 100.000
-
93.000 85.000 77.000
-
54.000 52.100 50.000
-
50.000
2.117.050
2.904.794
3.007.050
5.769.484
41.450.000
571.388
-
-
30.000.000 8.000.000 1.647.069 -
413.550 110.280 22.705 -
766.693 96.550.000
9.495 1.195.772
1.117.923 Deposito berjangka - USD PT Bank Permata Tbk PT Bank Danamon Indonesia PT Bank Pan Indonesia Tbk PT Bank Pembangunan Daerah Jawa Barat dan Banten PT Bank ICBC Indonesia PT Bank Mandiri Syariah PT Bank Rakyat Indonesia (Persero) Tbk PT Maybank Syariah Indonesia PT Bank Keb Hana Indonesia PT Bank Maybank Indonesia PT Bank Rakyat Indonesia Agroniaga PT Bank CTBC Indonesia PT Bank OCBC NISP Tbk PT Bank Negara Indonesia (Persero) Tbk PT Bank DKI PT Bank Pembangunan Daerah Riau Kepri PT Bank Negara Indonesia Syariah PT Bank UOB Indonesia PT Bank QNB Indonesia Tbk PT Bank Bukopin Tbk PT Bank Muamalat PT Bank Mayapada International Tbk PT Bank Sinarmas Tbk PT Bank Rabobank International Indonesia
Ekuivalen Rupiah/ Equivalent in Rupiah
Foreign currencies Inter-bank Call Money - USD Wachovia N.A., New York PT Bank Rakyat Indonesia (Persero) Tbk PT Bank KEB Hana Citibank N.A., New York Wells Fargo Bank N.A., New York
1.205.267
28.770.493 28.770.000 9.778.469
396.600 396.594 389.702
11.965.935 -
148.198 -
25.520.000 25.270.000 24.270.000
351.793 348.347 334.562
15.117.387 -
187.229 -
21.770.000 18.500.000 18.270.000 28.770.000
300.099 255.023 251.852 396.595
2.913.034 4.913.033
36.078 60.848
10.500.000 5.250.000 4.500.000
144.743 72.370 62.033
7.200.000 6.315.454
89.172 78.217
4.500.000 3.250.000
62.033 44.801
-
-
3.520.000 3.500.000 2.500.000 2.000.000 710.000 150.000 -
48.523 48.248 34.463 27.570 9.787 2.068 -
2.915.468 10.887.026 15.917.387 13.500.000 12.200.000
36.108 134.836 197.136 167.198 151.097
-
-
7.915.645
98.035
62
Third parties (continued) Rupiah (continued) Time deposit (continued) PT Bank Tabungan Negara Syariah PT Bank Muamalat Tbk PT Bank QNB Indonesia Tbk PT Bank Bukopin Syariah PT Bank Victoria International Tbk PT Bank DBS Indonesia PT Bank Himpunan Saudara 1906 Tbk PT Bank Sahabat Sampoerna PT Bank Permata Syariah PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Sinarmas Syariah PT Bank MNC International Tbk PT Bank Windu Kentjana International Tbk
Time deposit - USD PT Bank Permata Tbk PT Bank Danamon Indonesia PT Bank Pan Indonesia Tbk PT Bank Pembangunan Daerah Jawa Barat dan Baten PT Bank ICBC Indonesia PT Bank Mandiri Syariah PT Bank Rakyat Indonesia (Persero) Tbk PT Maybank Syariah Indonesia PT Bank Keb Hana Indonesia PT Bank Maybank Indonesia PT Bank Rakyat Indonesia Agroniaga PT Bank CTBC Indonesia PT Bank OCBC NISP Tbk PT Bank Negara Indonesia (Persero) Tbk PT Bank DKI PT Bank Pembangunan Daerah Riau Kepri PT Bank Negara Indonesia Syariah PT Bank UOB Indonesia PT Bank QNB Indonesia Tbk PT Bank Bukopin Tbk PT Bank Muamalat PT Bank Mayapada International Tbk PT Bank Sinarmas Tbk PT Bank Rabobank International Indonesia
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN (lanjutan) a.
7.
PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS (continued) a.
Berdasarkan mata uang dan jenis (lanjutan)
Based on currency and type (continued)
31 Desember/December 31 2015 Mata uang asing (nilai penuh)/ Foreign currency (full amount) Pihak ketiga (lanjutan) Mata uang asing (lanjutan) PT Bank MNC International Tbk PT Bank DBS Indonesia PT Bank Agris Tbk PT Bank Sumitomo Mitsui Indonesia PT Bank Internasional Indonesia Syariah PT Bank CIMB Niaga Tbk PT Bank of India Indonesia Tbk PT Bank Windu Kentjana International Tbk PT Bank Mayora Tbk PT Bank Artha Graha Internasional Tbk PT Bank J Trust Indonesia Tbk (dahulu PT Bank Mutiara Tbk)
2014 Ekuivalen Rupiah/ Equivalent in Rupiah
-
6.600.000 6.010.659 6.000.000 5.200.000
81.741 74.442 74.310 64.402
-
-
5.000.000 4.883.976 4.799.985
61.925 60.488 59.448
-
-
4.400.000 3.750.000
54.494 46.444
-
-
2.000.000
24.770
-
1.000.000
-
12.385
3.977.806
1.999.001
5.095.729
3.204.268
Inter-bank Call Money PT Bank Mega Syariah
b.
Ekuivalen Rupiah/ Equivalent in Rupiah
-
Pihak berelasi (Catatan 39) Rupiah Deposito Berjangka PT Bank Pembangunan Daerah Sulawesi Utara PT Bank Pembangunan Daerah Sulawesi Tengah PT Bank Mega Syariah
Total
Mata uang asing (nilai penuh)/ Foreign currency (full amount)
245.000
120.000
45.000 30.000
-
320.000
120.000
250.000
-
570.000
120.000
8.672.779
9.093.752
b.
Penempatan pada Bank Indonesia dan bank lain kepada pihak berelasi diungkapkan pada Catatan 39. Informasi mengenai jatuh tempo diungkapkan pada Catatan 45e. Informasi mengenai klasifikasi dan nilai wajar diungkapkan pada Catatan 44.
63
Third parties (continued) Foreign currencies (continued) PT Bank MNC International Tbk PT Bank DBS Indonesia PT Bank Agris Tbk PT Bank Sumitomo Mitsui Indonesia PT Bank Internasional Indonesia Syariah PT Bank CIMB Niaga Tbk PT Bank of India Indonesia Tbk PT Bank Windu Kentjana International Tbk PT Bank Mayora Tbk PT Bank Artha Graha Internasional Tbk PT Bank J Trust Indonesia Tbk (formerly PT Bank Mutiara Tbk)
Related parties (Note 39) Rupiah Time deposit PT Bank Pembangunan Daerah Sulawesi Utara PT Bank Pembangunan Daerah Sulawesi Tengah PT Bank Mega Syariah
Inter-bank Call Money PT Bank Mega Syariah
Total
Placements with Bank Indonesia and other banks with related parties are disclosed in Note 39. Information in respect of maturities were disclosed in Note 45e. Information with regard to the classification and fair value is disclosed in Note 44.
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN (lanjutan)
7.
PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS (continued) The weighted average of interest rate per annum for placements were as follows:
Tingkat suku bunga rata-rata tertimbang setahun untuk penempatan adalah sebagai berikut:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015 Rupiah Mata uang asing Dollar Amerika Serikat Dollar Australia
8.
2014 6,20%
6,40%
0,16% 2,11%
0,21% 0,00%
Rupiah Foreign currencies United States Dollar Australian Dollar
Berdasarkan hasil penelaahan dan evaluasi manajemen Bank, seluruh penempatan pada bank lain digolongkan lancar.
Based on the Bank’s management review and evaluation, all placement with other banks were classified as current.
Manajemen Bank berpendapat bahwa tidak terdapat penurunan nilai pada tanggal 31 Desember 2015 dan 2014.
The Bank’s management believes that there are no impairment losses as of December 31, 2015 and 2014.
Pada tanggal 31 Desember 2015 dan 2014 tidak terdapat penempatan pada Bank Indonesia dan bank lain yang dijaminkan.
As of December 31, 2015 and 2014, there were no placements with Bank Indonesia and other banks which are pledged.
EFEK-EFEK
8.
SECURITIES
Efek-efek terdiri dari:
Securities consist of:
a.
a.
Berdasarkan jenis dan mata uang
Based on type and currency
31 Desember/ December 31 2015 Nilai nominal/ Nominal value
2014
Nilai wajar/ Fair value
Nilai nominal/ Nominal value
Nilai wajar/ Fair value
Nilai wajar melalui laba rugi Diperdagangkan Rupiah Obligasi Pemerintah Indonesia Unit penyertaan reksadana Sertifikat Deposito Bank Indonesia
Mata uang asing Obligasi Republik Indonesia Obligasi korporasi
Total - diperdagangkan
Fair value through profit or loss Trading Rupiah 141.210 19.540
137.725 19.540
19.380
19.380
-
-
1.500.000
1.479.928
160.750
157.265
1.519.380
1.499.308
55.140 41.355
52.628 46.247
74.310
75.835
96.495
98.875
74.310
75.835
257.245
256.140
1.593.690
1.575.143
64
Indonesia Government Bonds Investment in mutual fund units Deposits Certificates of Bank Indonesia
Foreign currencies Republic of Indonesia Bonds Corporate bonds
Total - trading
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
8.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
EFEK-EFEK (lanjutan)
8.
SECURITIES (continued)
Efek-efek terdiri dari: (lanjutan)
Securities consist of: (continued)
a.
a.
Berdasarkan jenis dan mata uang (lanjutan)
Based on type and currency (continued)
31 Desember/ December 31 2015 Nilai nominal/ Nominal value
Ditetapkan pada nilai wajar Rupiah Obligasi Pemerintah Indonesia Obligasi korporasi
2014
Nilai wajar/ Fair value
Nilai nominal/ Nominal value
Nilai wajar/ Fair value
Designated at fair value Rupiah Indonesian Government Bonds Corporate bonds
1.229.200 100.000
1.242.389 100.575
1.340.000 100.000
1.396.930 101.120
1.329.200
1.342.964
1.440.000
1.498.050
785.745
799.932
1.164.190
1.225.166
Total - ditetapkan pada nilai wajar
2.114.945
2.142.896
2.604.190
2.723.216
Total - designated at fair value
Total - nilai wajar melalui laba rugi
2.372.190
2.399.036
4.197.880
4.298.359
Total - fair value through profit or loss Available-for-sale Rupiah Indonesian Government Bonds Corporate bonds Negotiable Certificate of Deposit Indonesian Retail bonds SKBDN Bills Deposits Certificates of Bank Indonesia
Mata uang asing Obligasi Republik Indonesia
Tersedia untuk dijual Rupiah Obligasi Pemerintah Indonesia Obligasi korporasi Negotiable Certificate of Deposit Obligasi Ritel Indonesia Wesel SKBDN Sertifikat Deposito Bank Indonesia
Mata uang asing Obligasi korporasi Obligasi Republik Indonesia Wesel ekspor
Total - tersedia untuk dijual Total efek-efek
4.354.155 2.144.931 600.000 300.000 317
4.243.096 2.145.350 579.091 300.711 317
5.724.155 2.025.931 300.000 -
5.934.918 2.009.479 285.741 -
-
-
1.000.000
987.921
7.399.403
7.268.565
9.050.086
9.218.059
165.420 685.115 841
184.983 690.681 841
148.620 99.080 -
171.127 99.135 -
Foreign currencies Republic of Indonesia Bonds
Foreign currencies Corporate bonds Republic of Indonesia bonds Export bills
851.376
876.505
247.700
270.262
8.250.779
8.145.070
9.297.786
9.488.321
Total - available-for-sale
13.786.680
Total securities
10.544.106
65
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
8.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
EFEK-EFEK (lanjutan) b.
8.
SECURITIES (continued) b.
Berdasarkan peringkat
Based on rating The ratings of corporate bonds from PT Pemeringkat Efek Indonesia (PT Pefindo), PT Fitch Ratings Indonesia and Standard & Poor’s as of December 31, 2015 and 2014 were as follows:
Rincian peringkat obligasi korporasi dari PT Pemeringkat Efek Indonesia (PT Pefindo), PT Fitch Ratings Indonesia dan Standard & Poor’s pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut: 31 Desember/ December 31 2015 Peringkat/ Rating Nilai wajar melalui laba rugi Diperdagangkan Mata uang asing Majapahit Holding BV (PLN) PT PLN (Persero) 2042
BB -
Total - diperdagangkan Ditetapkan pada nilai wajar Rupiah PT Bank OCBC NISP Tbk
2014 Peringkat/ Rating
Total
46.247 -
BB BB
46.247
Total
42.782 33.053
Fair value through profit or loss Trading Foreign currencies Majapahit Holding BV(PLN) PT PLN (Persero) 2042
75.835
Total - trading
101.120
Designated at fair value Rupiah PT Bank OCBC NISP Tbk
Total - ditetapkan pada nilai wajar
100.575
101.120
Total - designated at fair value
Total - nilai wajar melalui laba rugi
146.822
176.955
Total - fair value through profit or loss
Tersedia untuk dijual Rupiah PT Bank Permata Tbk PT Garuda Indonesia (Persero) Tbk PT Permodalan Nasional Madani MTN II Clipan Finance Indonesia MTN I Mitsubishi UFJ & Finance Indonesia Tahun 2015 Seri B PT Bank Pan Indonesia Tbk PT Bank CIMB Niaga Tbk MTN OCBC NISP PT Bank Maybank Indonesia Tbk (dahulu PT Bank Internasional Indonesia Tbk) MTN V Bank Internasional Indonesia Finance PT BCA Finance PT Indomobil Finance PT Jasa Marga (Persero) Tbk Tahun 2005 PT Bank Danamon Indonesia Tbk Mata uang asing Majapahit Holding BV (PLN) Total - tersedia untuk dijual
idAAA
100.575
AA (idn)
idAA+
696.650
idAA+
746.210
BBB+(idn) idA idA+
300.000 287.274 200.000
A-(idn) idA -
300.000 300.000 -
idAAA(cg) idAAAA (idn) idAAA
150.000 146.247 139.083 115.245
idAAAA(idn) -
339.996 149.450 -
idAA+
45.225
idAA+
103.212
AA+(idn) idAAA idA
29.601 24.725 9.900
idAAA idA
24.238 9.750
idAA -
1.400 -
idAAA
*1.448 35.175
184.983
BB
BB
2.330.333
* Tidak tersedia
* Unavailable
66
171.127 2.180.606
Available-for-sale Rupiah PT Bank Permata Tbk PT Garuda Indonesia (Persero) Tbk PT Permodalan Nasional Madani MTN II Clipan Finance Indonesia MTN I Mitsubishi UFJ & Finance Indonesia Year 2015 Series B PT Bank Pan Indonesia Tbk PT Bank CIMB Niaga Tbk MTN OCBC NISP PT Bank Maybank Indonesia Tbk (formely PT Bank Internasional Indonesia Tbk) MTN V Bank Internasional Indonesia Finance PT BCA Finance PT Indomobil Finance PT Jasa Marga (Persero) Tbk Year 2005 PT Bank Danamon Indonesia Tbk Foreign currencies Majapahit Holding BV (PLN) Total - available-for-sale
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
8.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
EFEK-EFEK (lanjutan) b.
c.
8.
SECURITIES (continued) b.
Berdasarkan peringkat (lanjutan)
Based on rating (continued)
Lembaga pemeringkat untuk obligasi yang diterbitkan oleh PT Bank Danamon Indonesia Tbk, PT Bank Permata Tbk, PT Bank Pan Indonesia Tbk, PT Permodalan Nasional Madani, PT Indomobil Finance, PT Bank Maybank Indonesia Tbk (dahulu PT Bank Internasional Indonesia Tbk) dan PT BCA Finance, Mitsubishi UFJ & Finance Indonesia dan PT Jasa Marga (Persero) Tbk adalah PT Pefindo dan untuk obligasi yang diterbitkan oleh PT Garuda Indonesia (Persero) Tbk, PT Bank Clipan Finance Indonesia Tbk, PT BII Finance Center dan PT Bank CIMB Niaga Tbk adalah PT Fitch Ratings Indonesia, sementara untuk obligasi mata uang asing yang diterbitkan oleh Majapahit Holding BV (PLN) dan PT PLN (Persero) 2042 adalah Standard & Poor’s.
The rating agency for bonds issued by PT Bank Danamon Indonesia Tbk, PT Bank Permata Tbk, PT Bank Pan Indonesia Tbk, PT Permodalan Nasional Madani, PT Indomobil Finance, PT Bank Maybank Indonesia Tbk (formerly PT Bank Internasional Indonesia Tbk) and PT BCA Finance, Mitsubishi UFJ & Finance Indonesia and PT Jasa Marga (Persero) Tbk was PT Pefindo and for bonds issued by PT Garuda Indonesia (Persero) Tbk, PT Clipan Finance Indonesia Tbk, PT BII Finance Center and PT Bank CIMB Niaga Tbk was PT Fitch Ratings Indonesia, while for foreign currencies bonds issued by Majapahit Holding BV (PLN) and PT PLN (Persero) 2042 was Standard & Poor’s.
Tingkat suku bunga rata-rata tertimbang setahun untuk obligasi korporasi adalah sebagai berikut:
c. The weighted average interest rates per annum for corporate bonds were as follows:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015 Rupiah Mata uang asing
d.
2014
10,45% 6,61%
8,93% 6,61%
d.
Pada tahun 2009, Bank membeli unit penyertaan reksa dana yang dibentuk melalui Kontrak Investasi Kolektif Reksa Dana Penyertaan Terbatas (RDPT). Berdasarkan kontrak investasi kolektif RDPT, RDPT hanya dapat menempatkan hampir seluruh investasinya pada instrumen bebas risiko seperti obligasi pemerintah Indonesia, Sertifikat Bank Indonesia dan kas. Jumlah dari investasi pada instrumen-instrumen tersebut berjumlah Rp4.876.171 yang mencerminkan 97,67% dari jumlah investasi di RDPT. Oleh karena itu, Bank berpendapat bahwa cadangan kerugian atas unit penyertaan reksa dana tidak diperlukan. Bank juga bertindak sebagai Bank Kustodian dari reksa dana tersebut.
Rupiah Foreign currencies
In 2009, the Bank bought investment in mutual fund units which was established through private equity funds (PEF) collective investment contracts. Based on the PEF’s collective investment contracts, the funds can only place its investment portfolio limited to risk-free instruments such as government bonds, Certificates of Bank Indonesia and cash. Total amount of investments in such instruments was Rp4,876,171 which comprised of 97.67% of total investment in PEFs. Therefore, the Bank believes that the allowance for impairment losses on investment in mutual fund units is not necessary. The Bank also acts as Custodian Bank for these PEFs.
Based on management’s analysis, the Bank did not have control on these PEFs; as such, the Bank did not consolidate these PEFs into its 2009 financial statements.
Berdasarkan analisa manajemen, Bank tidak memiliki kontrol atas RDPT ini sehingga RDPT tidak dikonsolidasi ke dalam laporan keuangan Bank tahun 2009.
67
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
8.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
EFEK-EFEK (lanjutan)
8.
SECURITIES (continued)
Pada bulan Oktober 2010, Bank Indonesia memutuskan bahwa Bank telah melampaui Batas Maksimum Pemberian Kredit (BMPK) karena jumlah penempatan dana Bank dalam bentuk reksa dana tertentu melebihi 20% dari modal Bank (Catatan 46). Oleh karena itu, Bank menarik sejumlah penempatannya dalam RDPT dan mengalihkannya ke RDPT lainnya, sehingga Bank harus menelaah kembali substansi dari transaksi dengan RDPT ini (Catatan 35).
In October 2010, Bank Indonesia decided that the Bank exceeded the maximum amount of Legal Lending Limit as the Bank’s investment in certain mutual funds exceed 20% of the Bank’s capital (Note 46). Consequently, the Bank had to redeem some of its investment in PEFs and transfer it to another PEFs, and therefore, the Bank had to reassess the substance of its transactions with PEF (Note 35).
Pada tahun 2014 dan 2015, Bank membeli unit penyertaan reksadana yang dibentuk melalui Kontrak Investasi Kolektif Reksa Dana Pasar Uang (RDPU). Berdasarkan kontrak investasi kolektif RDPU, RDPU hanya dapat menempatkan hampir seluruh investasinya pada instrumen pasar uang seperti deposito, obligasi dan setara kas (Catatan 35).
In 2014 and 2015, the Bank bought instrument in mutual funds units which was established through Money Market Mutual Funds (MMMF) collective investment contracts. Based on the MMMF’s collective investments contracts, the funds can only place in money market instrument such as time deposit, bonds and cash equivalent (Note 35).
Berdasarkan hasil penelaahan kembali, Bank menyimpulkan bahwa sebagian besar dari RDPT dan RDPU ini memenuhi definisi entitas terstruktur seperti diatur oleh standar akuntansi yang berlaku dan harus dikonsolidasi ke dalam laporan keuangan Bank.
Based on its reassessment, the Bank has concluded that most of these PEFs and MMMFs meet the definition of structured entities in accordance with prevailing accounting standards and should be consolidated to the Bank’s financial statements.
Pada tanggal 31 Desember 2015 dan 2014, dana yang diinvestasikan dalam Entitas Terstruktur ini masing-masing sejumlah Rp8.626.539 dan Rp7.869.267. Jumlah ini dieliminasi dengan nilai aset bersih investasi reksadana untuk tujuan konsolidasi. Dengan demikian, Bank mengkonsolidasi aset dan liabilitas dari dana tersebut, yang termasuk efek-efek sejumlah masing-masing sebesar Rp2.142.896 and Rp2.723.216 sebagai aset keuangan yang ditetapkan pada nilai wajar melalui laba rugi.
As of December 31, 2015 and 2014, funds invested in these Structured Entities amounted to Rp8,626,539 and Rp7,869,267, respectively. This amount was eliminated against the net assets of the funds for consolidation purposes. Accordingly, the Bank consolidated the funds assets and liabilities, which included marketable securities amounted to Rp2,142,896 and Rp2,723,216 respectively and classified as financial assets designated as fair value through profit or loss.
Selain RDPT di atas, Bank memiliki investasi reksa dana lainnya yang tidak memenuhi definisi SPE seperti diatur oleh standar akuntansi yang berlaku. Investasi tersebut dikelola oleh PT Mega Capital Indonesia, pihak berelasi, yang berperan sebagai manajer investasi untuk kontrak investasi kolektif reksa dana Obligasi Reksa Dana (ORI) tersebut masing-masing sejumlah Rp19.540 dan Rp19.380 pada tanggal 31 Desember 2015 dan 2014.
Other than the above PEFs, the Bank has other investment in mutual funds which do not meet the definition of SPEs in accordance with prevailing accounting standards. These investments are managed by PT Mega Capital Indonesia, a related party, who acts as the investment manager on the collective investment contract of Republic of Indonesia Bonds (ORI) amounted to Rp19,540 and Rp19,380 as of December 31, 2015 and 2014, respectively.
68
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
8.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
EFEK-EFEK (lanjutan) e.
8.
SECURITIES (continued) e.
Rincian Obligasi Pemerintah dalam Rupiah yang diklasifikasikan sebagai nilai wajar melalui laba rugi dan tersedia untuk dijual adalah sebagai berikut:
The details of Government Bonds in Rupiah classified as fair value through profit or loss and available-for-sale were as follows: Nilai wajar/Fair value 31 Desember/December 31 Suku bunga (%)/ Interest rate (%)
Tanggal jatuh tempo/Maturity date Suku bunga tetap/Fixed rate FR 0027 FR 0030 FR 0028 FR 0048 FR 0070 FR 0073 FR 0056 Sukuk 007
15 Juni 2015/June 15, 2015 15 Mei 2016/May 15, 2016 15 Juli 2017/July 15, 2017 15 September 2018/September 15, 2018 15 Maret 2024/March15, 2024 15 Mei 2031/May 15, 2031 15 September 2026/September 15, 2026 11 Maret 2018/March 11, 2018
9,50 10,75 10,00 9,00 8,38 8,75 8,38 8,25
Total
f.
2015
2014
1.196.696 25.557 20.137 3.251.422 19.629 701.359 408.410
112.178 1.237.574 26.375 20.803 5.934.918 -
5.623.210
7.331.848
Pembayaran bunga atas obligasi pemerintah dengan suku bunga tetap tersebut dilakukan setiap 6 bulan, dimana Bank Indonesia bertindak selaku agen pembayaran.
The interest payment of the fixed rate government bonds is collectible every 6 months, with Bank Indonesia acting as the payment agent.
Rincian Obligasi Republik Indonesia (ORI) dalam Dolar Amerika Serikat, termasuk obligasi syariah, yang diklasifikasikan sebagai nilai wajar melalui laba rugi, adalah sebagai berikut:
f. The details of Republic of Indonesia Bonds (ORI) in United States Dollar, including sharia bonds, classified as fair value through profit or loss, are as follows: Nilai wajar/Fair value 31 Desember/December 31 Suku bunga (%)/ Interest rate (%)
Tanggal jatuh tempo/Maturity date INDON 2015 INDON 2016 INDON 2017 INDON 2026 INDON 2043
20 April 2015/April 20, 2015 15 Januari 2016/January 15, 2016 9 Maret 2017/March 9, 2017 8 Januari 2026/January 8, 2026 15 April 2043/April 15, 2043
Total
2014
580.626 219.306 40.791 11.837
467.125 553.057 204.984 -
852.560
1.225.166
The interest payments are collectible twice a year on April 15 and October 15 for INDON 2043, June 8 and December 8 for INDON 2026, March 9 and September 9 for INDON 2017, January 15 and July 15 for INDON 2016, and April 20 and October 20 for INDON 2015.
Pendapatan bunga diterima setahun dua kali yaitu setiap tanggal 15 April dan 15 Oktober untuk INDON 2043, tanggal 8 Juni dan 8 Desember untuk INDON 2026, tanggal 9 Maret dan 9 September untuk INDON 2017, 15 Januari dan 15 Juli untuk INDON 2016, dan tanggal 20 April dan 20 Oktober untuk INDON 2015. g.
7,25 7,50 6,88 4,75 4,63
2015
g.
Efek-efek pada pihak berelasi diungkapkan pada Catatan 39. Informasi mengenai jatuh tempo efek-efek diungkapkan pada Catatan 45e. Informasi mengenai klasifikasi dan nilai wajar efek-efek diungkapkan pada Catatan 44.
69
Securities with related parties were disclosed in Note 39. Information in respect of maturities for securities were disclosed in Note 45e. Information with regards to the classification and fair value of securities is disclosed in Note 44.
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
8.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
EFEK-EFEK (lanjutan) h.
8.
SECURITIES (continued) h.
Perubahan keuntungan yang belum direalisasi atas efek-efek yang tersedia untuk dijual adalah sebagai berikut:
Unrealized gains from changes in fair values of available-for-sale in securities were as follows:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015 Saldo awal, sebelum pajak tangguhan Penambahan laba (rugi) yang belum direalisasi selama tahun berjalan - neto
2014
354.744
56.079
Beginning balance, before deferred tax
(408.956)
298.665
Increase in unrealized gain (loss) during the year - net
Total sebelum pajak tangguhan Pajak tangguhan
(54.212) 10.843
354.744 (70.949)
Total before deferred tax Deferred tax
Saldo akhir
(43.369)
283.795
Ending balance
i.
Bank mengakui keuntungan bersih sebesar Rp350.280 untuk tahun yang berakhir pada tanggal 31 Desember 2015 yang disajikan dalam akun “Keuntungan penjualan efek-efek neto” dan kerugian bersih sebesar Rp10.001 untuk tahun yang berakhir pada tanggal 31 Desember 2014 yang disajikan dalam akun “Kerugian penjualan - neto” di laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
i.
The Bank recognized net gain of securities amounting to Rp350,280 for the year ended December 31, 2015, as “Gain on sale of securities - net” and net loss on sale of securities amounting to Rp10,001 for the year ended December 31, 2014, as “ Loss on sale of securities - net”, which are presented in the consolidated statement of profit or loss and other comprehensive income.
j.
Bank mengakui kerugian bersih dari penurunan nilai wajar efek-efek sebesar Rp90.746 dan Rp6.138 masing-masing untuk tahun yang berakhir pada tanggal 31 Desember 2015 dan 2014 yang disajikan dalam akun “Kerugian perubahan nilai wajar instrumen keuangan - neto” di laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
j.
The Bank recognized net loss on the changes in fair value of securities amounting to Rp90,746 and Rp6,138 for the years ended December 31, 2015 and 2014, respectively, which is presented in the consolidated statement of profit or loss and other comprehensive income as “Loss from the changes in the fair value of financial instruments - net”.
k.
Berdasarkan hasil penelaahan dan evaluasi manajemen Bank, seluruh efek-efek pada tanggal 31 Desember 2015 dan 2014 digolongkan lancar. Manajemen Bank berpendapat bahwa jumlah cadangan kerugian penurunan nilai untuk tahun 2015 dan 2014 tidak diperlukan.
k.
Based on the Bank’s management review and evaluation, all securities as of December 31, 2015 and 2014 were classified as current. The Bank’s management believes that allowance for impairment losses in 2015 and 2014 is not required.
l.
Pada tanggal 31 Desember 2015 dan 2014, tidak terdapat efek-efek yang dijaminkan.
l.
As of December 31, 2015 and 2014, there were no securities which are pledged.
70
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
9.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI
9.
SECURITIES PURCHASED AGREEMENT TO RESELL
UNDER
31 Desember/December 31, 2015
Nasabah/ Counterparty
Jenis efek-efek/ Type of securities
Nilai nominal/ Nominal amount
Tanggal dimulai/ Starting date
Tanggal jatuh tempo/ Due date
Nilai penjualan kembali/ Resale amount
Pendapatan bunga yang belum diamortisasi/ Unamortised interest
Nilai tercatat/ Carrying value
Pihak berelasi/Related Parties Mega Asset Management
Obligasi pemerintah FR064/Government bonds FR064 Obligasi pemerintah FR063/Government bonds FR063 Obligasi pemerintah FR065/Government bonds FR065 Obligasi pemerintah FR062/Government bonds FR062 Obligasi pemerintah FR068/Government bonds FR068 Obligasi pemerintah FR058/Government bonds FR058
Mega Asset Management Mega Asset Management Mega Asset Management Mega Asset Management Mega Asset Management Subotal
130.000
110.000
110.000
90.000
25.000
10.000
22 Desember/ December 22, 2015 22 Desember/ December 22, 2015 22 Desember/ December 22, 2015 22 Desember/ December 22, 2015 22 Desember/ December 22, 2015 22 Desember/ December 22, 2015
22 Maret/ March 22, 2016
99.991
(1.980)
98.011
22 Maret/ March 22, 2016
88.715
(1.757)
86.958
22 Maret/ March 22, 2016
84.631
(1.676)
82.955
22 Maret/ March 22, 2016
62.267
(1.233)
61.034
22 Maret/ March 22, 2016
22.940
(454)
22.486
22 Maret/ March 22, 2016
9.048
(179)
8.869
475.000
367.592
(7.279)
360.313
528.876
(713)
528.163
509.483
(1.144)
508.339
503.481
(2.038)
501.443
449.131
(297)
448.834
405.805
(610)
405.195
302.652
(1.654)
300.998
222.961
(150)
222.811
223.043
(507)
222.536
187.516
(256)
187.260
Pihak ketiga/Third Parties PT Bank Panin Tbk
Surat Perbendaharaan Negara 600.000
PT Bank Panin Tbk
Surat Perbendaharaan Negara
PT Bank Panin Tbk
PBSO8
PT Bank Panin Tbk
Sertifikat Deposito Bank Indonesia
600.000
557.000
500.000 PT Bank Bukopin Tbk
PBSO8
PT Bank Panin Tbk
PBSO8
427.500
335.000 PT Bank Rakyat Indonesia Tbk
Sertifikat Deposito Bank Indonesia
PT Bank Rakyat Indonesia Tbk
Sertifikat Deposito Bank Indonesia
250.000
250.000 PT Bank Bukopin Tbk
PT Bank Bukopin Tbk
Obligasi Pemerintah FR071/Government bonds FR071 Obligasi Retail Indonesia 10
200.000
100.000
3 Desember/ December 3, 2015 10 Desember/ December 10, 2015 21 Desember/ December 21, 2015 26 November/ November 26, 2015 31 Desember/ December 31, 2015 28 Desember/ December 28, 2015 2 Desember/ December 2, 2015 10 Desember/ December 10, 2015 7 Desember/ December 7, 2015 31 Desember/ December 31, 2015
7 Januari/ January 7, 2016 11 Januari/ January 11, 2016 19 Januari/ January 19, 2016 4 Januari/ January 4, 2016 7 Januari/ January 7, 2016 25 Januari, January 25, 2016 4 Januari/ January 4, 2016 11 Januari/ January 11 2016 7 Januari/ January 7, 2016 7 Januari/ January 7, 2016
95.383
(140)
95.243
Subotal
3.819.500
3.428.331
(7.509)
3.420.822
Total
4.294.500
3.795.923
(14.788)
3.781.135
71
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
9.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI (lanjutan)
9.
SECURITIES PURCHASED AGREEMENT TO RESELL (continued)
UNDER
31 Desember/December 31, 2014
Nasabah/ Counterparty
Jenis efek-efek/ Type of securities
Nilai nominal/ Nominal amount
Tanggal dimulai/ Starting date
Tanggal jatuh tempo/ Due date
Nilai penjualan kembali/ Resale amount
Pendapatan bunga yang belum diamortisasi/ Unamortised interest
Nilai tercatat/ Carrying value
Pihak ketiga/ Third parties PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Rakyat Indonesia (Persero) Tbk
Obligasi Pemerintah FR030/Government bonds FR030 Obligasi Pemerintah FR031/Government bonds FR031
Total
350.000
29 Desember/ December 29, 2014
19 Januari/ January 19, 2015
330.457
100.000
29 Desember/ December 29, 2014
19 Januari/ January 19, 2015
103.619
(325)
103.294
434.076
(1.362)
432.714
450.000
(1.037)
329.420
Manajemen Bank berpendapat bahwa jumlah cadangan kerugian penurunan nilai untuk tahun 2015 dan 2014 tidak diperlukan.
The Bank’s management believes that the allowance for impairment losses in 2015 and 2014 is not required.
Pada tanggal 31 Desember 2015 dan 2014, tidak terdapat efek-efek yang dibeli dengan janji dijual kembali yang dijaminkan.
As of December 31, 2015 and 2014, there were no securities purchased under the agreement to resell which are pledged.
Informasi mengenai jatuh tempo diungkapkan pada Catatan 45e. Informasi mengenai klasifikasi dan nilai wajar diungkapkan pada Catatan 44.
Information in respect of maturities were disclosed in Note 45e. Information with regards to the classification and fair value is disclosed in Note 44.
10. TAGIHAN DAN LIABILITAS DERIVATIF
10. DERIVATIVES RECEIVABLE AND PAYABLE The summary of derivatives receivable and derivatives payable as of December 31, 2015 and 2014 were as follows:
Ikhtisar atas tagihan derivatif dan liabilitas derivatif pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut:
31 Desember/December 31, 2015
Transaksi Terkait nilai tukar Pihak ketiga Spot - beli Dolar Amerika Serikat Mata uang asing lain Spot - jual Dolar Amerika Serikat Mata uang asing lain Swap Dolar Amerika Serikat Mata uang asing lain Forward Dolar Amerika Serikat Forward - jual Dolar Amerika Serikat Cross Currency Swap (CCS)
Nilai notional (kontrak) (ekuivalen dengan Rp)/ Notional amount (contract) (equivalent to Rp)
Nilai Wajar/Fair Value Tagihan derivatif/ Derivatives receivable
Liabilitas derivatif/ Derivatives payable
Transactions
165.420 44.652
32
215 1
27.570 91.862
49 1
48
900.387 556.273
17.069 2.785
2.584 -
43.078
-
289
43.078 318.115
367 23.357
20.597
Related to exchange rate contracts Third parties Spot - buy United States Dollar Other foreign currencies Spot - sell United States Dollar Other foreign currencies Swap United States Dollar Other foreign currencies Forward United States Dollar Forward - sell United States Dollar Cross Currency Swap (CCS)
43.660
23.734
Total
Total
72
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
10. TAGIHAN (lanjutan)
DAN
LIABILITAS
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
DERIVATIF
10. DERIVATIVES RECEIVABLE AND PAYABLE (continued)
31 Desember/December 31, 2014
Transaksi
Nilai notional (kontrak) (ekuivalen dengan Rp)/ Notional amount (contract) (equivalent to Rp)
Terkait nilai tukar Pihak ketiga Spot - beli Dolar Amerika Serikat Mata uang asing lain Spot - jual Dolar Amerika Serikat Mata uang asing lain Swap Dolar Amerika Serikat Mata uang asing lain
Nilai Wajar/Fair Value Tagihan derivatif/ Derivatives receivable
Liabilitas derivatif/ Derivatives payable
Transactions
37.155 115.858
55
361 10
86.695 134.944
491 59
574
588.023 681.213
2.099 5.400
830 374
Related to exchange rate contracts Third parties Spot - buy United States Dollar Other foreign currencies Spot - sell United States Dollar Other foreign currencies Swap United States Dollar Other foreign currencies
8.104
2.149
Total
Total
Informasi mengenai jatuh tempo diungkapkan pada Catatan 45e. Informasi mengenai klasifikasi dan nilai wajar diungkapkan pada Catatan 44.
Information in respect of maturities were disclosed in Note 45e. Information with regards to the classification and fair value is disclosed in Note 44.
Manajemen Bank berpendapat bahwa cadangan kerugian penurunan nilai untuk tahun 2015 dan 2014 tidak diperlukan.
The Bank’s management believes that allowance for impairment losses in 2015 and 2014 is not required.
11. KREDIT YANG DIBERIKAN
11. LOANS
Kredit yang diberikan terdiri dari:
Loans consist of the following:
a.
a.
Berdasarkan jenis kredit dan mata uang
Based on type of loans and currency
31 Desember/December 31 2015 Pihak berelasi (Catatan 39) Rupiah: Modal kerja Konsumsi Investasi
Mata uang asing: Konsumsi Total kredit pihak berelasi Pihak ketiga Rupiah: Konsumsi Investasi Modal kerja
2014 Related parties (Note 39) Rupiah: Working capital Consumer Investment
170.496 82.705 15.838
181.738 99.866 20.680
269.039
302.284
25.070
23.428
Foreign currencies: Consumer
294.109
325.712
Total related parties loans
14.008.734 8.114.307 5.875.661
13.621.206 9.534.499 6.261.075
Third parties Rupiah: Consumer Investment Working capital
27.998.702
29.416.780
73
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) a.
11. LOANS (continued) a.
Berdasarkan jenis kredit dan mata uang (lanjutan)
Based on (continued)
type
of
loans
and
currency
31 Desember/December 31 2015 Mata uang asing: Modal kerja Investasi Konsumsi
2014 Foreign currencies: Working capital Investment Consumer
2.512.647 1.652.843 -
2.953.003 984.233 62
4.165.490
3.937.298
Total - kredit pihak ketiga
32.164.192
33.354.078
Total - third parties loans
Total Pendapatan bunga yang ditangguhkan
32.458.301
33.679.790
Total
(60.185)
(65.431)
Unearned interest income
Total Cadangan kerugian penurunan nilai
32.398.116 (649.644)
33.614.359 (472.178)
Total Allowance for impairment losses
Total kredit yang diberikan - neto
31.748.472
33.142.181
Total loans - net
The Bank’s non-performing loan ratios are as follows:
Rasio kredit bermasalah Bank adalah sebagai berikut:
31 Desember/December 31 2015 Bruto Bersih
2014 2,81% 1,80%
2,09% 1,34%
In accordance with Bank Indonesia Regulation No. 6/9/PBI/2004 dated March 26, 2004 regarding Subsequent Action for Supervision and Designation of Bank Status, the net nonperforming loan ratio should not exceed 5% of the Bank’s total loans.
Berdasarkan Peraturan Bank Indonesia No. 6/9/PBI/2004 tanggal 26 Maret 2004 tentang Tindak Lanjut Pengawasan dan Penetapan Status Bank, rasio dari kredit bermasalah bersih maksimal adalah 5% dari jumlah kredit yang diberikan Bank. b.
Gross Net
b.
Berdasarkan sektor ekonomi
Based on economic sector
31 Desember/December 31, 2015
Lancar/ Current Rupiah Perdagangan, restoran dan perhotelan Listrik, gas dan air Jasa usaha Perindustrian Konstruksi Pertanian, perburuan dan sarana pertanian Jasa sosial Pengangkutan, pergudangan dan komunikasi Pertambangan Lain-lain
Dalam perhatian khusus/ Special mention
Kurang lancar/ Substandard
Diragukan/ Doubtful
Macet/ Loss
Total Rupiah
3.720.880 2.259.523 2.321.738 1.418.734 988.325
582.390 1.152 113.206 120.149 41.298
14.131 2.662 959 745
30.354 919 4.710 1.839 475
298.700 181 30.565 14.003 3.503
4.646.455 2.261.775 2.472.881 1.555.684 1.034.346
Trading, restaurant and hotel Electricity, gas and water Business services Industrial Construction
655.788 287.739
20.868 50.973
1.172 1.394
685 3.868
24.074 5.597
702.587 349.571
Agriculture, hunting and agriculture improvement Social services
234.316 313.409 12.549.835
25.968 3.050 1.651.898
830 126.703
3.762 233.394
6.746 5.949 88.582
271.622 322.408 14.650.412
Transportation, warehouse and communication Mining Others
24.750.287
2.610.952
148.596
280.006
477.900
28.267.741
74
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) b.
11. LOANS (continued) b. Based on economic sector (continued)
Berdasarkan sektor ekonomi (lanjutan)
31 Desember/December 31, 2015
Lancar/ Current Mata uang asing Pertambangan Perdagangan, restoran dan perhotelan Jasa usaha Perindustrian Pengangkutan, pergudangan dan komunikasi Lain-lain
Total
Dalam perhatian khusus/ Special mention
Kurang lancar/ Substandard
Diragukan/ Doubtful
Macet/ Loss
Total
2.737.547
-
-
-
4.825
2.742.372
Foreign currencies Mining
1.155.296 8.618 259.204
-
-
-
-
1.155.296 8.618 259.204
Trading, restaurant and hotel Business services Industrial
25.070
-
-
-
-
25.070
Transportation, warehouse and communication Others
4.185.735
-
-
-
4.825
4.190.560
28.936.022
2.610.952
148.596
280.006
482.725
32.458.301
Total
(60.185) (649.644)
Less: Unearned interest income Allowance for impairment losses
31.748.472
Net
Dikurangi: Pendapatan bunga yang ditangguhkan Cadangan kerugian penurunan nilai Neto 31 Desember/December 31, 2014
Lancar/ Current Rupiah Perdagangan, restoran dan perhotelan Listrik, gas dan air Jasa usaha Perindustrian Konstruksi Pertanian, perburuan dan sarana pertanian Jasa sosial Pengangkutan, pergudangan dan komunikasi Pertambangan Lain-lain
Mata uang asing Pertambangan Perdagangan, restoran dan perhotelan Jasa usaha Perindustrian Pengangkutan, pergudangan dan komunikasi Lain-lain
Total
Dalam perhatian khusus/ Special mention
Kurang lancar/ Substandard
Diragukan/ Doubtful
Macet/ Loss
Total Rupiah
4.114.874 3.049.212 2.389.384 1.597.198 1.173.264
591.970 181 140.467 55.880 18.549
15.631 1.248 2.424 255
20.847 3.609 1.875 856
203.167 287 31.992 19.768 5.577
4.946.489 3.049.680 2.566.700 1.677.145 1.198.501
Trading, restaurant and hotel Electricity, gas and water Business services Industrial Construction
694.623 394.867
30.380 43.932
743 587
3.263 849
15.348 5.722
744.357 445.957
Agriculture, hunting and agriculture improvement Social services
297.446 267.756 13.012.146
52.189 3.470 1.092.124
1.350 360 104.650
574 143.968
3.580 385 110.237
355.139 271.971 14.463.125
Transportation, warehouse and communication Mining Others
26.990.770
2.029.142
127.248
175.841
396.063
29.719.064
2.244.474
-
-
-
4.335
2.248.809
Foreign currencies Mining
1.067.004 321.958 298.292
-
-
-
-
1.067.004 321.958 298.292
Trading, restaurant and hotel Business services Industrial
1.173 23.490
-
-
-
-
1.173 23.490
Transportation, warehouse and communication Others
3.956.391
-
-
-
4.335
3.960.726
30.947.161
2.029.142
127.248
175.841
400.398
33.679.790
Dikurangi: Pendapatan bunga yang ditangguhkan Cadangan kerugian penurunan nilai
(65.431) (472.178)
Neto
33.142.181
75
Total Less: Unearned interest income Allowance for impairment losses Net
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) c.
11. LOANS (continued) c.
Berdasarkan jangka waktu
Based on loan periods By maturity period based on loan agreement before unearned interest income and allowance for impairment losses.
Berdasarkan jatuh tempo perjanjian kredit sebelum dikurangi pendapatan bunga yang ditangguhkan dan cadangan kerugian penurunan nilai.
31 Desember/December 31
Rupiah Kurang dari 1 tahun 1 - 2 tahun 2 - 5 tahun Lebih dari 5 tahun
Mata uang asing Kurang dari 1 tahun 1 - 2 tahun 2 - 5 tahun Lebih dari 5 tahun
Total
2015
2014
11.805.311 1.733.840 5.559.217 9.169.373
11.972.279 5.426.043 6.033.807 6.286.935
28.267.741
29.719.064
1.529.203 20.753 147.174 2.493.430
2.863.026 166.907 365.336 565.457
4.190.560
3.960.726
32.458.301
33.679.790
Rupiah Less than 1 year 1 - 2 years 2 - 5 years More than 5 years
Foreign currencies Less than 1 year 1 - 2 years 2 - 5 years More than 5 years
Total
Kredit yang diberikan ke pihak berelasi diungkapkan pada Catatan 39. Informasi mengenai jatuh tempo kredit yang diberikan diungkapkan pada Catatan 45e. Informasi mengenai klasifikasi dan nilai wajar kredit yang diberikan diungkapkan pada Catatan 44.
Loans to related parties were disclosed in Note 39. Information in respect of maturities of loans were disclosed in Note 45e. Information with regards to the classification and fair value of loans is disclosed in Note 44.
Berikut ini adalah informasi lainnya sehubungan dengan kredit yang diberikan:
The other information relating to loans were as follows:
a)
Kredit yang diberikan dalam mata uang asing terdiri dari Dolar Amerika Serikat dan Dolar Singapura.
a)
Loans in foreign currencies were denominated in United States Dollar and Singapore Dollar.
b)
Kredit yang diberikan dijamin dengan agunan tunai berupa tabungan (Catatan 17), deposito berjangka (Catatan 18), emas, agunan yang diikat dengan hak tanggungan atau surat kuasa untuk menjual dan jaminan lain yang umumnya diterima oleh perbankan.
b)
Loans are secured with cash collaterals consisting of saving deposits (Note 17), time deposits (Note 18), gold, collaterals bonded by security right or powers of attorney to sell and by other guarantees generally accepted by banks.
76
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) d.
11. LOANS (continued) d.
Suku bunga rata-rata tertimbang setahun atas kredit yang diberikan adalah sebagai berikut:
The weighted average interest rates per annum for loans were as follows:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015 Rupiah Investasi Modal kerja Konsumsi Mata uang asing Investasi Modal kerja Konsumsi
e.
2014
13,61% 16,08% 14,32%
13,66% 16,79% 14,29%
10,00% 9,50% 9,15%
9,50% 9,49% 9,00%
e.
Kredit konsumsi terdiri dari:
Rupiah Investment Working capital Consumer Foreign currencies Investment Working capital Consumer
Consumer loans consist of:
31 Desember/December 31 2015 Rupiah Kredit kendaraan bermotor Kartu kredit Kredit pemilikan rumah Kredit perorangan lainnya
4.412.446 8.051.679 967.248 660.066
4.295.690 7.280.733 1.211.412 933.237
14.091.439
13.721.072
25.070
62 23.428
25.070
23.490
14.116.509
13.744.562
Mata uang asing Kredit pemilikan rumah Kredit perorangan lainnya
Total
f.
2014
f.
Rincian kredit yang diberikan pada pihak berelasi (sebelum cadangan kerugian penurunan nilai) adalah sebagai berikut (Catatan 39):
Rupiah Motor vehicle loans Credit card Housing loans Other personal loans
Foreign currencies Housing loans Other personal loans
Total
The details of loans to related parties (before allowance for impairment losses) were as follows (Note 39):
31 Desember/December 31 2015 Pinjaman perusahaan yang merupakan pihak berelasi Pinjaman manajemen kunci Pinjaman komisaris dan direksi perusahaan yang merupakan pihak berelasi Total
2014
172.036
202.443
30.070
41.455
Loans to related companies Loans to the Bank’s key management personnel
92.003
81.814
Loans to related companies’ directors and commissioners
294.109
325.712
Total
77
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) f.
11. LOANS (continued) f.
Rincian kredit yang diberikan pada pihak berelasi (sebelum cadangan kerugian penurunan nilai) adalah sebagai berikut (Catatan 39): (lanjutan)
The details of loans to related parties (before allowance for impairment losses) were as follows (Note 39): (continued)
Loans to the Bank’s directors and employees represent loans granted for car loans, housing loans and credit cards with terms ranging from 1 (one) to 10 (ten) years with an average loan interest of between 0%-15.50% and 0%10.50% per annum in 2015 and 2014, respectively, which are collected through monthly payroll deductions. As of December 31, 2015 and 2014, employees loans to related parties were classified as current.
Pinjaman direksi dan karyawan Bank merupakan kredit yang diberikan untuk pembelian kendaraan dan rumah serta kartu kredit dengan jangka waktu yang berkisar antara 1 (satu) sampai dengan 10 (sepuluh) tahun dengan suku bunga setahun rata-rata berkisar antara 0%-15,50% dan 0%-10,50% masing-masing untuk tahun 2015 dan 2014, yang dilunasi melalui pemotongan gaji setiap bulan. Pada tanggal 31 Desember 2015 dan 2014, seluruh pinjaman karyawan ke pihak berelasi digolongkan lancar. g.
g.
Rincian kredit yang direstrukturisasi, yang terdiri dari modifikasi persyaratan kredit dan perpanjangan jatuh tempo, pada 31 Desember 2015 dan 2014 adalah sebagai berikut:
Summary of loan restructuring, which consists of modification of credit terms and extension of maturity dates as of December 31, 2015 and 2014 were as follows:
31 Desember/December 31 2015 Kredit yang direstrukturisasi Cadangan kerugian penurunan nilai
2014
3.404.791 (32.448)
1.522.393 (25.065)
3.372.343
1.497.328
For the year ended December 31, 2015, the designation of the loan quality is referred to POJK No. 11/POJK.03/2015 regarding “Prudential Provision Related To Economic Stimulus For Commercial Bank”.
Untuk tahun yang berakhir pada tanggal 31 Desember 2015, penetapan kualitas kredit yang diberikan tersebut mengacu pada POJK No. 11/POJK.03/2015 tentang ”Ketentuan Kehati-Hatian Dalam Rangka Stimulus Perekonomian Bagi Bank Umum”. h.
Restructured loans Allowance for impairment losses
h.
Pada tanggal 31 Desember 2015 dan 2014, jumlah kredit yang telah dihentikan pengakuan pendapatan bunganya (kredit bermasalah) masing-masing sebesar Rp911.327 dan Rp703.487 atau meliputi 2,81% dan 2,09% dari jumlah kredit yang diberikan.
78
As of December 31, 2015 and 2014, loans of which interest income had been stopped accrued (non-performing loans) were Rp911,327 and Rp703,487, or representing 2.81% and 2.09% of total loans, respectively.
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) i.
11. LOANS (continued) i.
Perincian pinjaman bermasalah dan cadangan kerugian penurunan nilai berdasarkan sektor ekonomi adalah sebagai berikut:
The details of non-performing loans and allowance for impairment losses based on economic sector were as follows:
31 Desember/December 31 2015
2014 Cadangan Kerugian penurunan nilai/ impairment losses
Pokok/ Principal Perdagangan, restoran dan perhotelan Jasa usaha Pertanian, perburuan dan sarana pertanian Perindustrian Pengangkutan, pergudangan dan komunikasi Jasa sosial Pertambangan Konstruksi Listrik, gas dan air Lain-lain Total
j.
Cadangan kerugian penurunan nilai/ impairment losses
Pokok/ Principal
343.185 37.938
76.048 5.898
239.645 36.849
43.271 10.297
25.931 16.800
4.315 2.630
19.354 24.067
3.539 4.096
11.338 10.859 10.774 4.723 1.100 448.679
1.669 1.446 1.279 677 135 232.878
5.504 7.158 5.080 6.688 287 358.855
882 1.199 465 1.090 54 187.191
Trading, restaurant and hotel Business services Agriculture, hunting and agriculture improvement Industrial Transportation, warehouse and communication Social services Mining Construction Electricity, gas and water Others
911.327
326.975
703.487
252.084
Total
j.
Perubahan cadangan kerugian penurunan nilai atas kredit yang diberikan adalah sebagai berikut:
The movement of the allowance for impairment losses of loans was as follows:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31
Rupiah Saldo awal Penambahan penyisihan selama tahun berjalan (Catatan 30) Penerimaan kembali kredit yang telah dihapusbukukan Penghapusbukuan selama tahun berjalan Selisih penjabaran kurs Saldo akhir
2015
2014
Mata uang asing/ Foreign currencies
Mata uang asing/ Foreign currencies
Total
Rupiah
Total
457.683
14.495
472.178
384.029
9.533
393.562
-
1.050
1.050
-
731
731
Beginning balance Additional provision during the year (Note 30) Recoveries of previously written-off loans Write-off during the year Foreign exchange differences
990.022
(11.256)
978.766
666.110
4.231
670.341
645.355
4.289
649.644
457.683
14.495
472.178
Ending balance
156.804
-
156.804
88.992
-
88.992
(959.154)
-
(959.154)
(681.448)
-
(681.448)
The Bank’s management believes that the allowance for impairment losses on loans was adequate.
Manajemen Bank berpendapat bahwa jumlah cadangan kerugian penurunan nilai atas kredit yang diberikan telah memadai.
79
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) k.
11. LOANS (continued) k.
Kredit yang disalurkan dengan sistem pembiayaan bersama (joint financing) pada tanggal 31 Desember 2015 dan 2014 masingmasing sebesar Rp5.140.923 dan Rp5.331.515 yang dilakukan dengan dan tanpa tanggung renteng (with and without recourse).
Joint financing loans as of December 31, 2015 and 2014 were Rp5,140,923 and Rp5,331,515, respectively, which were made on a with recourse or without recourse basis.
The balances of the joint financing loans with related parties were as follows:
Jumlah kredit dengan pola pembiayaan bersama (joint financing) dengan pihak berelasi adalah sebagai berikut:
31 Desember/December 31 2015
l.
2014
PT Mega Auto Finance PT Mega Central Finance PT Mega Finance
1.426.747 1.467.362 1.264.876
1.300.586 1.159.244 1.441.142
PT Mega Auto Finance PT Mega Central Finance PT Mega Finance
Total
4.158.985
3.900.972
Total
Seluruh kredit dengan pola pembiayaan bersama (joint financing) dengan pihak berelasi tersebut dilakukan secara tanpa tanggung renteng (without recourse).
Joint financing facilities with the related parties were made on a without recourse basis.
Pada tanggal 31 Desember 2015 dan 2014, jumlah pembiayaan bersama yang dilakukan secara tanpa tanggung renteng (without recourse) adalah masing-masing sebesar Rp4.158.985 dan Rp3.900.972. Risiko kredit yang ditanggung oleh Bank adalah sesuai dengan porsi kredit yang dibiayai oleh Bank yang berkisar antara 90% sampai dengan 99% sebagaimana disebutkan dalam perjanjian.
As of December 31, 2015 and 2014 the balances of joint financing loans which were made on a without recourse basis amounted to Rp4,158,985 and Rp 3,900,972, respectively. The Bank is exposed to credit risk based on the percentage of credit financing contributed by the Bank, which ranged from 90% to 99% as stipulated in the joint financing agreement. l.
Ikhtisar perubahan kredit yang dihapusbukukan adalah sebagai berikut:
The changes in cumulative written-off loans were as follows:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015
2014
Saldo awal Penghapusbukuan dalam tahun berjalan Penerimaan kembali kredit yang telah dihapusbukukan
1.978.537
1.386.081
Beginning balance
959.154
681.448
Write-off during the year
(156.804)
(88.992)
Saldo akhir
2.780.887
1.978.537
Recoveries of previously written-off loan Ending balance
m. Ratio of Small and Medium Enterprises credits to loans as of December 31, 2015 and 2014 are 5.65% and 8.39%.
m. Rasio kredit Usaha Kecil Menengah terhadap kredit yang diberikan pada tanggal 31 Desember 2015 dan 2014 adalah sebesar 5,65% dan 8,39%.
80
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
12. TAGIHAN DAN UTANG AKSEPTASI a.
12. ACCEPTANCES RECEIVABLE AND PAYABLE
Tagihan akseptasi
a.
Acceptances receivable The details of acceptances receivable based on the counterparty, currency and related party:
Rincian tagihan akseptasi berdasarkan pihak, mata uang dan pihak berelasi:
31 Desember/December 31 2015 Rupiah Pihak ketiga Nasabah
2014
196.163
142.201
Rupiah Third parties Debtors
Mata uang asing Pihak ketiga Nasabah
293.052
412.524
Foreign currencies Third parties Debtors
Total
489.215
554.725
Total
The details of acceptances receivable based on the remaining period to maturity date were as follows (Note 45e):
Rincian tagihan akseptasi berdasarkan sisa umur jatuh tempo adalah sebagai berikut (Catatan 45e):
31 Desember/December 31 2015 Rupiah Kurang dari 1 bulan 1 - 3 bulan 3 - 6 bulan
Mata uang asing Kurang dari 1 bulan 1 - 3 bulan 3 - 6 bulan 6 - 12 bulan
Total
b.
2014
47.106 149.057 -
104.766 37.435
196.163
142.201
123.005 130.291 38.288 1.468
62.319 110.103 240.102 -
293.052
412.524
489.215
554.725
Utang akseptasi
b.
Rupiah Less than 1 month 1 - 3 months 3 - 6 months
Foreign currencies Less than 1 month 1 - 3 months 3 - 6 months 6 - 12 months
Total
Acceptances payable
31 Desember/December 31 2015 Rupiah Pihak ketiga Bank
2014
196.163
142.201
Mata uang asing Pihak ketiga Bank
293.052
412.524
Total
489.215
554.725
81
Rupiah Third parties Bank Foreign currencies Third parties Bank Total
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
12. TAGIHAN DAN UTANG AKSEPTASI (lanjutan) b.
12. ACCEPTANCES RECEIVABLE AND PAYABLE (continued)
Utang akseptasi (lanjutan)
b.
Acceptances payable (continued)
Berdasarkan hasil penelaahan dan evaluasi manajemen Bank, seluruh tagihan akseptasi pada tanggal 31 Desember 2015 dan 2014 digolongkan lancar. Manajemen Bank berpendapat bahwa cadangan kerugian penurunan nilai untuk tahun 2015 dan 2014 tidak diperlukan.
Based on the Bank’s management review and evaluation, all acceptances receivable as of December 31, 2015 and 2014 were classified as current. The Bank’s management believes that the allowance for impairment losses in 2015 and 2014 are not required.
Informasi mengenai jatuh tempo diungkapkan pada Catatan 45e. Informasi mengenai klasifikasi dan nilai wajar diungkapkan pada Catatan 44.
Information in respect of maturities is disclosed in Note 45e. Information with regards to the classification and fair value is disclosed in Note 44.
13. ASET TETAP
13. FIXED ASSETS Fixed assets consist of:
Aset tetap terdiri dari:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31, 2015 Saldo Awal/ Beginning Balance
Penambahan/ Addition
Revaluasi dan 31 Desember eliminasi/ 2015/ Reklasifikasi/ Revaluations December 31, Reclassification and eliminations 2015
Pengurangan/ Deduction
Kepemilikan langsung Biaya perolehan Tanah Bangunan Peralatan kantor Perabot kantor Kendaraan Perbaikan gedung
550.786 1.333.804 558.081 370.190 197.713 59.960
1.878 1.125 67 348
(48) (348) (1.090) (4.754) (2.274) (846)
36.857 60.543 25.229 15.395 2.870 1.520
2.510.454 1.076.427 -
3.098.049 2.470.426 584.098 381.956 198.376 60.982
Direct ownership Cost Land Buildings Office equipment Furniture and fixtures Vehicles Building improvements
Total Aset dalam penyelesaian
3.070.534 117.609
3.418 59.589
(9.360) -
142.414 (142.414)
3.586.881 -
6.793.887 34.784
Total Construction in progress
Total biaya perolehan
3.188.143
63.007
(9.360)
3.586.881
6.828.671
Kepemilikan langsung Akumulasi penyusutan Bangunan Peralatan kantor Perabot kantor Kendaraan Perbaikan gedung Total akumulasi penyusutan Nilai Buku bersih
-
(389.435) (471.143) (298.258) (145.113) (53.872)
(67.628) (56.040) (24.993) (14.601) (4.013)
200 1.081 4.075 2.233 846
-
456.863 -
(1.357.821)
(167.275)
8.435
-
456.863
1.830.322
Total cost
(526.102) (319.176) (157.481) (57.039)
Direct ownership Accumulated Depreciation Buildings Office equipment Furniture and fixtures Vehicles Building improvements
(1.059.798)
Total accumulated depreciation
5.768.873
Net book value
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31, 2014 Saldo awal/ Beginning Balance
Penambahan/ Addition
Pengurangan/ Deduction
Reklasifikasi/ Reclassification
Saldo akhir/ Ending balance
Kepemilikan langsung Biaya perolehan Tanah Bangunan Peralatan kantor Perabot kantor Kendaraan Perbaikan gedung
541.520 1.247.071 487.272 362.149 207.859 57.990
118 1.634 859 169 735
(130) (5.570) (3.123) (18.870) (154)
9.266 86.745 74.745 10.305 8.555 1.389
550.786 1.333.804 558.081 370.190 197.713 59.960
Direct ownership Cost Land Buildings Office equipment Furniture and fixtures Vehicles Building improvements
Total Aset dalam penyelesaian
2.903.861 188.322
3.515 120.292
(27.847) -
191.005 (191.005)
3.070.534 117.609
Total Construction in progress
Total biaya perolehan
3.092.183
123.807
(27.847)
3.188.143
Total cost
82
-
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
13. ASET TETAP (lanjutan)
13. FIXED ASSETS (continued) Fixed assets consist of: (continued)
Aset tetap terdiri dari: (lanjutan)
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31, 2014 Saldo awal/ Beginning Balance Kepemilikan langsung Akumulasi penyusutan Bangunan Peralatan kantor Perabot kantor Kendaraan Perbaikan gedung Total akumulasi penyusutan Nilai buku bersih
Penambahan/ Addition
Pengurangan/ Deduction
Reklasifikasi/ Reclassification
Saldo akhir/ Ending balance
(325.261) (411.494) (268.933) (146.708) (47.853)
(64.260) (65.219) (31.956) (17.237) (6.173)
86 5.570 2.631 18.832 154
-
(389.435) (471.143) (298.258) (145.113) (53.872)
Direct ownership Accumulated depreciation Buildings Office equipment Furniture and fixtures Vehicles Building improvements
(1.200.249)
(184.845)
27.273
-
(1.357.821)
Total accumulated depreciation
1.891.934
1.830.322
Net book value
Beban penyusutan yang dibebankan pada tahun yang berakhir pada tanggal-tanggal 31 Desember 2015 dan 2014 masing-masing sebesar Rp167.275 dan Rp184.845 (Catatan 31).
The depreciation expense for the years ended December 31, 2015 and 2014 amounted to Rp167,275 and Rp184,845, respectively (Note 31).
Pada tanggal 31 Desember 2015, hak atas tanah yang dimiliki oleh Bank merupakan Hak Guna Bangunan (“HGB”) dan Hak Milik atas Satuan Rumah Susun (“HMASRS”) dengan sisa umur hak atas tanah tersebut berkisar antara 3 bulan sampai dengan 28 tahun dan dapat diperpanjang. Pada tanggal 31 Desember 2015, tanah dengan luas sebesar 2.093 m2 masih dalam pengurusan penggabungan dan pembetulan sertifikat serta balik nama menjadi atas nama Bank di Badan Pertanahan Nasional Republik Indonesia (“BPN-RI”).
As of December 31, 2015, land titles are in the form of “Hak Guna Bangunan” (“HGB”) and “Hak Milik Atas Satuan Rumah Susun” (HMASRS - Strata title) with remaining terms for the related landrights ownership ranging from 3 months to 28 years and renewable upon their expiry. As of December 31, 2015, land of 2,093 m2 are in the process of merging, certificates correction and transfer of title into the Bank’s name by the National Landrights Agency - the Republic of Indonesia (“BPN-RI”).
Manajemen berpendapat bahwa kepemilikan hak atas tanah tersebut dapat diperbaharui/diperpanjang pada saat jatuh tempo.
Management believes the ownership of land rights can be renewed/extended on maturity.
Ruangan kantor yang disewakan kepada pihak berelasi (Catatan14a) disajikan sebagai bagian dari aset tetap karena nilai buku dari ruangan yang disewakan tersebut tidak signifikan.
Office spaces that are rented out to related parties (Note 14a) were presented as part of fixed assets since the book value of rented spaces is not significant.
Aset tetap, kecuali aset dalam penyelesaian dan tanah, diasuransikan terhadap risiko kebakaran dan risiko lainnya berdasarkan suatu paket polis tertentu dengan nilai pertanggungan masingmasing sebesar Rp2.225.317 dan Rp2.008.815 pada tanggal 31 Desember 2015 dan 2014. Manajemen Bank berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian atas aset yang dipertanggungkan.
Fixed assets, except for construction in progress and land, are covered by insurance against fire and other risks under certain blanket policies with insured amount of Rp2,225,317 and Rp2,008,815 as of December 31, 2015 and 2014, respectively. The Bank’s management believes that the insurance coverage is adequate to cover possible losses on the assets insured.
Persentase tingkat penyelesaian aset dalam penyelesaian pada tanggal 31 Desember 2015 berkisar antara 10% - 99% (2014: 5% - 99%) dari nilai kontrak. Aset dalam penyelesaian terdiri dari bangunan dan peralatan kantor dan diperkirakan akan selesai dalam waktu kurang dari 1 sampai 2 tahun setelah tanggal laporan posisi keuangan.
The percentage of completion of the constructions in progress as of December 31, 2015 is ranging from 10% - 99% (2014: 5% - 99%) of the contract values. Constructions in progress consist of buildings and furniture and fixtures and are estimated to be completed in less than 1 year up to 2 years after the statement of financial position date.
83
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
13. ASET TETAP (lanjutan)
13. FIXED ASSETS (continued)
Manajemen tidak mengantisipasi akan ada kesulitan dalam penyelesaian pembangunan pada waktu yang ditargetkan.
The management does not anticipate any difficulties in the completion of the above facilities at targeted time.
Aset tetap dalam penyelesaian
Constructions in-progress
Aset tetap dalam penyelesaian terdiri dari:
Constructions in-progress consist of the following:
31 Desember 2015
Persentase Penyelesaian/ Completion Percentage
Nilai Tercatat/ Carrying Value
Perkiraan Waktu Penyelesaian/ Estimated Time of Completion
December 31, 2015
Tanah dan Bangunan
20% - 99%
24.265
2016 - 2017
Land and building
Peralatan kantor
10% - 80%
10.519
2016
Office equiptment
Total
31 Desember 2014 Tanah dan Bangunan
34.784
Persentase Penyelesaian/ Completion Percentage
Nilai Tercatat/ Carrying Value
Total
Perkiraan Waktu Penyelesaian/ Estimated Time of Completion
December 31, 2014
5% - 99%
109.081
2015 - 2016
Peralatan kantor
10% - 99%
8.485
2015
Office equiptment
Perabot kantor
75% - 99%
43
2015
Furniture and fixtures
Total
117.609
Land and building
Total
Calculation of gains from disposal of fixed assets was as follows:
Perhitungan laba atas pelepasan aset tetap adalah sebagai berikut:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015 Hasil penjualan bersih Nilai buku
2014 1.036 (925)
8.702 (574)
111
8.128
Laba atas pelepasan aset tetap
Net sales proceed Book value Gains from disposal of fixed assets
Laba yang timbul dari hasil penjualan aset tetap dicatat sebagai bagian dari akun “Pendapatan Non-Operasional - Neto” pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
Gains from sale of fixed assets were recognized as part of “Non-Operating Income - Net” in the consolidated statement of profit or loss and other comprehensive income.
Manajemen Bank berpendapat bahwa tidak terdapat indikasi penurunan nilai atas aset tetap di atas pada tanggal 31 Desember 2015 dan 2014.
The Bank’s management believes that there was no impairment indication on the above fixed assets as of December 31, 2015 and 2014.
Pada tanggal 31 Desember 2015 dan 2014, jumlah tercatat bruto dari setiap aset tetap yang telah disusutkan penuh dan masih digunakan masing-masing adalah sebesar Rp650.150 dan Rp525.823.
As of December 31, 2015 and 2014, the gross amount of fixed assets which have been fully depreciated and are still being used amounted to Rp650,150 and Rp525,823, respectively.
84
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
13. ASET TETAP (lanjutan)
13. FIXED ASSETS (continued)
Pada tanggal 31 Desember 2015, Bank melakukan perubahan kebijakan akuntansi atas tanah dan bangunan dari sebelumnya menggunakan model biaya menjadi model revaluasi.
On December 31, 2015, the Bank changed its accounting policy for land and buildings from cost model to revalution model.
Penilaian atas tanah dan bangunan dilakukan oleh penilai independen eksternal KJPP Ruky, Safrudin & Rekan.
The valuations of land and building are performed by KJPP Ruky, Safrudin & Rekan as external independent valuer.
Penilaian dilakukan berdasarkan Standar Penilaian Indonesia, ditentukan berdasarkan transaksi pasar terkini dan dilakukan dengan ketentuan-ketentuan yang lazim. Metode penilaian yang dipakai adalah metode data pasar, metode biaya dan metode pendapatan.
Valuations are performed based on Indonesian Valuations Standard based on reference to recent market transactions done on arm’s length terms. The valuations method used are market data approach, cost approach, and income approach.
Informasi mengenai penilaian kembali aset tetap pada tanggal 31 Desember 2015 untuk kelompok aset tanah dan bangunan yang dilakukan oleh Bank adalah sebagai berikut :
Information on the revaluation of land and buildings as of December 31, 2015 performed by the Bank are as follows :
Nilai buku sebelum revaluasi/ Carrying amount before revaluation Tanah Bangunan Total
Nilai buku setelah revaluasi/Carrying amount after revaluation
Surplus revaluasi/ Revaluation Surplus
587.595 937.136
3.098.049 2.470.426
2.510.454 1.533.290
Land Buildings
1.524.731
5.568.475
4.043.744
Total
The provision concerning the fiscal depreciation of fixed assets after revaluation will start on January 1, 2016.
Ketentuan penyusutan fiskal aset tetap setelah penilaian kembali dimulai sejak tanggal 1 Januari 2016. 14. ASET LAIN-LAIN
14. OTHER ASSETS Other assets consist of:
Aset lain-lain terdiri dari:
31 Desember/December 31 2015
Rupiah
2014
Mata uang asing/ Foreign currencies
Total
Rupiah
Mata uang asing/ Foreign currencies
Total
Pihak berelasi (Catatan 39) Piutang sewa Bunga yang masih akan diterima
3.359 2.641
10
3.359 2.651
3.714 1.606
9
3.714 1.615
Related parties(Note 39) Rent receivables Interest receivables
Total pihak berelasi
6.000
10
6.010
5.320
9
5.329
Total related parties
449.624
49.383
499.007
530.276
46.271
576.547
183.419 191.000 80.450 16.667
-
183.419 191.000 80.450 16.667
342.641 191.000 70.216 56.667
-
342.641 191.000 70.216 56.667
Pihak ketiga Bunga yang masih akan diterima Tagihan transaksi kartu kredit Aset yang diblokir Beban dibayar di muka Aset tak berwujud lainnya
85
Third parties Interest receivables Credit card transaction receivables Restricted assets Prepaid expenses Other intangible assets
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
14. ASET LAIN-LAIN (lanjutan)
14. OTHER ASSETS (continued) Other assets consist of: (continued)
Aset lain-lain terdiri dari: (lanjutan)
31 Desember/December 31 2015
Rupiah Pihak ketiga (lanjutan) Uang muka Beban tangguhan Setoran jaminan
2014
Mata uang asing/ Foreign currencies
Total
Rupiah
Mata uang asing/ Foreign currencies
Total Third parties (continued) Advances Deferred costs Security deposits Foreclosed assets, net of allowance for impairment losses of Rp428 and Rp886 as of December 31, 2015 and 2014, 26.849 respectively 1.375 Rent receivables 117.300 Others
31.283 15.906 12.879
21.858
31.283 15.906 34.737
44.385 15.639 11.912
19.637
31.254 2.473 124.947
14.235
31.254 2.473 139.182
26.849 1.375 104.877
12.423
Total pihak ketiga
1.139.902
85.476
1.225.378
1.395.837
78.331
1.474.168
Total third parties
Total
1.145.902
85.486
1.231.388
1.401.157
78.340
1.479.497
Total
Agunan yang diambil alih, setelah dikurangi cadangan kerugian penurunan nilai, masing-masing sebesar Rp428 dan Rp886 pada tanggal 31 Desember 2015 dan 2014 Piutang sewa Lain-lain
a.
a.
Piutang sewa dari pihak berelasi merupakan piutang dari hasil sewa ruangan kantor di Menara Bank Mega kepada PT Mega Capital Indonesia, PT Para Bandung Propertindo, PT Asuransi Umum Mega, PT Trans Retail, PT Para Bali Propertindo, PT Asuransi Jiwa Mega Life, PT Asuransi Jiwa Mega Indonesia, PT Duta Visual Nusantara TV 7, PT Bank Mega Syariah, PT Trans Ice, PT Mega Asset Management, PT Trans Event, PT Trans Coffee, PT Trans Kalla Makassar, PT Trans Studio, PT Trans E Produksi, dan PT Trans Burger. Jumlah pendapatan sewa yang diperoleh untuk tahun 2015 dan 2014 masingmasing sebesar Rp13.032 dan Rp11.837 dan dicatat sebagai bagian dari akun “Pendapatan (Beban) Non-Operasional” pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian (Catatan 33).
Rent receivables from related parties represent office space lease receivables of Menara Bank Mega to PT Mega Capital Indonesia, PT Para Bandung Propertindo, PT Asuransi Umum Mega, PT Trans Retail, PT Para Bali Propertindo, PT Asuransi Jiwa Mega Life, PT Asuransi Jiwa Mega Indonesia, PT Duta Visual Nusantara TV 7, PT Bank Mega Syariah, PT Trans Ice, PT Mega Asset Management, PT Trans Event, PT Trans Coffee, PT Trans Kalla Makassar, PT Trans Studio, PT Trans E Produksi, dan PT Trans Burger. The rent income recognized were Rp13,032 and Rp11,837 in 2015 and 2014, respectively, and recorded as part of “NonOperating Income (Expense)” in the consolidated statement of profit or loss and other comprehensive income (Note 33). In 2015, PT Asuransi Jiwa Mega Life are not Bank’s related parties.
Pada tahun 2015, PT Asuransi Jiwa Mega Life bukan merupakan pihak berelasi Bank. b.
44.385 15.639 31.549
b.
Pada tanggal 31 Desember 2015 dan 2014, agunan yang diambil alih berdasarkan kolektibilitas adalah sebagai berikut:
As of December 31, 2015 and 2014, foreclosed assets based on collectibility were as follows:
31 Desember/December 31 2015
2014
Lancar Kurang lancar Diragukan Macet
5.400 24.232 1.433 617
24.926 1.433 1.376
Saldo akhir tahun Cadangan kerugian penurunan nilai
31.682 (428)
27.735 (886)
Neto
31.254
26.849
86
Current Sub-standard Doubtful Loss Ending balance Allowance for impairment losses Net
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
14. ASET LAIN-LAIN (lanjutan)
14. OTHER ASSETS (continued) The movement of the allowance for impairment losses of foreclosed assets was as follows:
Ikhtisar perubahan cadangan kerugian penurunan nilai atas agunan yang diambil alih adalah sebagai berikut:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015 Saldo awal Pemulihan penyisihan dalam tahun berjalan (Catatan 30) Saldo akhir
2014 886
4.813
(458)
(3.927)
428
886
Beginning balance Recovery of provision during the year (Note 30) Ending balance
The Bank’s management believes that the allowance for impairment losses of foreclosed assets was adequate and recorded at its net realizable value.
Manajemen Bank berpendapat bahwa jumlah cadangan kerugian penurunan nilai atas agunan yang diambil alih telah memadai dan nilai tercatat agunan yang diambil alih tersebut merupakan nilai bersih yang dapat direalisasi. c.
Sehubungan dengan kasus PT Elnusa Tbk dan Pemerintah Kabupaten Batubara, Bank telah memblokir Sertifikat Bank Indonesia (“SBI”) sebesar Rp191.000 seperti yang diwajibkan dalam Surat Bank Indonesia No. 13/26/DPBI1/PPBI1-2/Rahasia tanggal 24 Mei 2011. Karena pemblokiran tersebut, Sertifikat Bank Indonesia tersebut disajikan sebagai aset lain-lain dan bukan sebagai bagian dari efek-efek (Catatan 40).
c.
In relation with the case of PT Elnusa Tbk and Batubara Country Government, the Bank has put certain Certificates of Bank Indonesia (“SBI”) as restricted amounting to Rp191,000 as required by Bank Indonesia (“BI’) under Letter No. 13/26/DPBI1/PPBI1-2/Rahasia dated May 24, 2011. Because of this restriction, such Certificates of Bank Indonesia were presented as part of other assets and not as securities (Note 40).
d.
Pada tahun 2011, Bank mengakuisisi portofolio kartu kredit BCA Carrefour dengan nilai Rp200.000 di atas nilai tercatat dari tagihan kartu kredit pada tanggal akuisisi. Selisih lebih antara harga perolehan dengan nilai tercatat tagihan kartu kredit, dicatat sebagai aset tak berwujud lainnya dan diamortisasi selama 5 tahun dengan metode garis lurus sesuai dengan perjanjian kerjasama dengan Carrefour. Pada tanggal 31 Desember 2015 dan 2014, aset tak berwujud lainnya adalah, masing-masing sebesar Rp16.667 dan Rp56.667. Jumlah akumulasi amortisasi per 31 Desember 2015 dan 2014, masing-masing sebesar Rp 183.333 dan Rp143.333. Jumlah beban amortisasi yang masuk ke dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian untuk tahun yang berakhir pada 31 Desember 2015 dan 2014 adalah sebesar Rp40.000.
d.
In 2011, the Bank acquired BCA Carrefour credit card portfolio with amount of Rp200,000 in excess of the carrying value of credit card receivables at the date of acquisition. The excess of acquisition cost over the carrying value of credit card receivables was recorded as other intangible asset and amortized using straight-line method over a period of 5 years in accordance with economic life of the cobranding agreement with Carrefour. As of December 31, 2015 and 2014, other intangible assets amounted to Rp16,667 and Rp56,667, respectively. Total accumulated amortization as of December 31, 2015 and 2014 are Rp183,333 and Rp143,333, respectively. Total amortization expenses charged to consolidated statements of profit and loss and other comprehensive income for the year ended December 31, 2015 and 2014 each amounted to Rp40,000.
e.
Informasi mengenai jatuh tempo diungkapkan pada Catatan 45e. Informasi mengenai klasifikasi dan nilai wajar aset lain-lain diungkapkan pada Catatan 44.
e.
Information in respect of maturities were disclosed in Note 45e. Informations with regards to the classification and fair value of other assets were disclosed in Note 44.
87
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
15. LIABILITAS SEGERA
15. OBLIGATIONS DUE IMMEDIATELY Obligations due immediately mainly consist of clearing transactions or unsettled customers’ money transfer and deposit of tax payments which has not yet been transferred to the account of Kantor Perbendaharaan dan Kas Negara (“KPKN”) in relation with the Bank’s function as Collecting Bank.
Liabilitas segera terutama terdiri dari transaksi kliring atau transfer nasabah yang belum diselesaikan dan titipan pembayaran pajak yang belum dilimpahkan ke rekening Kantor Perbendaharaan dan Kas Negara (”KPKN”) sehubungan dengan kegiatan operasional Bank sebagai Bank Persepsi. 16. GIRO
16. CURRENT ACCOUNTS Current accounts consist of:
Giro terdiri dari:
31 Desember/December 31
Rupiah
2015
2014
Mata uang asing/ Foreign currencies
Mata uang asing/ Foreign currencies
Total
Rupiah
Total
Pihak berelasi (Catatan 39) Pihak ketiga
1.032.202 2.396.898
145.881 1.536.637
1.178.083 3.933.535
513.639 3.071.435
133.514 1.816.163
647.153 4.887.598
Related parties (Note 39) Third parties
Total
3.429.100
1.682.518
5.111.618
3.585.074
1.949.677
5.534.751
Total
Giro dalam mata uang asing terdiri dari Dolar Amerika Serikat, Dolar Australia, Dolar Singapura, Euro Eropa, Poundsterling Inggris dan Yen Jepang.
Current accounts in foreign currencies consist of United States Dollar, Australian Dollar, Singapore Dollar, European Euro, Great Britain Poundsterling and Japanese Yen.
Suku bunga rata-rata tertimbang setahun untuk giro adalah sebagai berikut:
The weighted average of interest rate per annum for current accounts were as follows:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015 Rupiah Mata uang asing Dolar Amerika Serikat Dolar Australia Dolar Singapura Euro Eropa Yen Jepang Poundsterling Inggris
2014 2,41%
2,73%
0,23% 0,49% 0,15% 0,15% 0,00% 0,00%
0,32% 0,50% 0,16% 0,15% 0,00% 0,00%
Rupiah Foreign currencies United States Dollar Australian Dollar Singapore Dollar European Euro Japanese Yen Great Britain Poundsterling
Pada tanggal 31 Desember 2015 dan 2014, tidak ada giro yang digunakan sebagai jaminan atas fasilitas-fasilitas kredit, bank garansi dan Letter of Credit yang diberikan oleh Bank kepada nasabah atau yang diblokir.
As of December 31, 2015 and 2014 there is no current accounts that are pledged as collaterals for loans, bank guarantees and Letter of Credit issued by the Bank to customers or blocked.
Giro dari pihak berelasi diungkapkan pada Catatan 39. Informasi mengenai jatuh tempo giro yang diberikan diungkapkan pada Catatan 45e. Informasi mengenai klasifikasi dan nilai wajar giro yang diberikan diungkapkan pada Catatan 44.
Demand deposits from related parties were disclosed in Note 39. Information in respect of maturities of demand deposits were disclosed in Note 45e. Information with regards to the classification and fair value of demand deposits were disclosed in Note 44.
88
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
17. TABUNGAN
17. SAVING DEPOSITS Saving deposits consist of:
Tabungan terdiri dari:
31 Desember/December 31 2015 Pihak berelasi (Catatan 39)/ Related parties (Note 39) Rupiah: Mega Ultima Mega Dana Mega Absolut Mega Peduli Mega Rencana Mega Maxi Tabunganku Tabungan Institusi Mega Salary Mega Perdana Mega Proteksi Mega Prestasi Tabungan BTB Mata uang asing: Mega Valas Total
2014
Pihak ketiga/ Third parties
Total
Pihak berelasi (Catatan 39)/ Related parties (Note 39)
Pihak ketiga/ Third parties
57.439 13.298 18 179 1.130 3.691 60 392.044 16 -
2.962.898 3.557.469 86.760 770.027 520.024 487.955 71.934 95.197 13.888 21.664 176 26 37.763
Total
10.466 11.445 14 74 2.013 4.366 58 345.105 1.421 142 -
2.613.072 3.030.503 49.312 836.460 512.893 478.247 75.279 114.790 207.650 21.852 175 27 24.997
2.623.538 3.041.948 49.326 836.534 514.906 482.613 75.337 459.895 209.071 21.994 175 27 24.997
7.034
1.646.113
1.653.147
1.863
1.556.583
1.558.446
Rupiah: Mega Ultima Mega Dana Mega Absolut Mega Peduli Mega Rencana Mega Maxi Tabunganku Tabungan Institusi Mega Salary Mega Perdana Mega Proteksi Mega Prestasi Saving BTB Foreign currency: Mega Valas
382.138
9.611.370
9.993.508
469.738
10.182.364
10.652.102
Total
3.020.337 3.570.767 86.778 770.206 521.154 491.646 71.994 487.241 13.888 21.680 176 26 37.763
Tabungan dalam mata uang asing terdiri dari Dolar Amerika Serikat, Dolar Australia, Dolar Singapura, Euro Eropa, Poundsterling Inggris, Yen Jepang, Dolar New Zealand dan Franc Swiss.
Dollar Saving deposits in foreign currencies consist of United States Dollar, Australian Dollar, Singapore Dollar, European Euro, Great Britain Poundsterling, Japanese Yen, New Zealand Dollar and Swiss Franc.
Suku bunga rata-rata tertimbang setahun untuk tabungan adalah sebagai berikut:
The weighted average of interest rate per annum for saving deposits were as follows:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015 Rupiah Mata uang asing Dolar Amerika Serikat Dolar Australia Dolar Singapura Dolar New Zealand Euro Eropa Yen Jepang Franc Swiss Poundsterling Inggris
2014 2,60%
2,69%
0,36% 0,49% 0,15% 0,99% 0,13% 0,00% 0,00% 0,00%
0,78% 0,50% 0,16% 1,00% 0,16% 0,00% 0,00% 0,00%
Rupiah Foreign currencies United States Dollar Australian Dollar Singapore Dollar New Zealand Dollar European Euro Japanese Yen Swiss Franc Great Britain Poundsterling
Tabungan yang digunakan sebagai jaminan atas fasilitas-fasilitas kredit, bank garansi dan Letter of Credit yang diberikan oleh Bank kepada nasabah atau yang diblokir pada tanggal 31 Desember 2015 dan 2014 masing-masing berjumlah Rp28.648 dan Rp26.232.
Saving deposits that are pledged as collaterals for loans, bank guarantees and Letters of Credits issued by the Bank to customers or blocked were Rp28,648 and Rp26,232 as of December 31, 2015 and 2014, respectively.
Tabungan dari pihak berelasi diungkapkan pada Catatan 39. Informasi mengenai jatuh tempo tabungan yang diberikan diungkapkan pada Catatan 45e. Informasi mengenai klasifikasi dan nilai wajar tabungan yang diberikan diungkapkan pada Catatan 44.
Saving deposits from related parties were disclosed in Note 39. Information in respect of maturities of saving deposits were disclosed in Note 45e. Information with regards to the classification and fair value of saving deposits were disclosed in Note 44.
89
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
18. DEPOSITO BERJANGKA
18. TIME DEPOSITS Time deposits consist of:
Deposito berjangka terdiri dari:
31 Desember/December 31 2015
Rupiah
2014
Mata uang asing/ Foreign currencies
Total
Rupiah
Mata uang asing/ Foreign currencies
Total
Pihak berelasi (Catatan 39) Pihak ketiga
866.841 26.782.996
960.563 6.024.146
1.827.404 32.807.142
3.172.391 25.804.530
585.075 5.273.026
3.757.466 31.077.556
Related parties (Note 39) Third parties
Total
27.649.837
6.984.709
34.634.546
28.976.921
5.858.101
34.835.022
Total
Deposito berjangka yang digunakan sebagai jaminan atas fasilitas-fasilitas kredit, bank garansi dan Letter of Credit yang diberikan oleh Bank kepada nasabah atau yang diblokir pada tanggal 31 Desember 2015 dan 2014 masing-masing berjumlah Rp264.687 dan Rp883.022.
Time deposits that are pledged as collaterals for loans, bank guarantees and Letters of Credit issued by the Bank to customers or blocked were Rp264,687 and Rp883,022 as of December 31, 2015 and 2014, respectively.
Tingkat suku bunga rata-rata tertimbang setahun untuk deposito berjangka adalah sebagai berikut:
The weighted average interest rates per annum of time deposits were as follows:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015 Rupiah Mata uang asing Dolar Amerika Serikat Dolar Australia Dolar Singapura Euro Eropa
2014 8,48%
9,36%
1,05% 0,62% 0,17% 0,15%
2,55% 0,83% 0,29% 0,18%
Rupiah Foreign currencies United States Dollar Australian Dollar Singapore Dollar European Euro
Time deposits from related parties were disclosed in Note 39. Information in respect of maturities of time deposits were disclosed in Note 45e. Information with regards to the classification and fair value of time deposits were disclosed in Note 44.
Deposito berjangka dari pihak berelasi diungkapkan pada Catatan 39. Informasi mengenai jatuh tempo deposito berjangka yang diberikan diungkapkan pada Catatan 45e. Informasi mengenai klasifikasi dan nilai wajar deposito berjangka yang diberikan diungkapkan pada Catatan 44.
90
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
19. SIMPANAN DARI BANK LAIN
19. DEPOSITS FROM OTHER BANKS The details of deposits from other banks were as follows:
Rincian simpanan dari bank lain adalah sebagai berikut:
31 Desember/December 31 2015 Rupiah Pihak berelasi (Catatan 39) Giro Pihak ketiga Giro Deposito berjangka Call money Tabungan
6.661
24.463
603.710 561.916 250.000 213.203
321.821 294.882 1.750.000 181.677
1.635.490
2.572.843
Mata uang asing Pihak berelasi (Catatan 39) Giro Pihak ketiga Call money
Total
2014
313
3.829
68.925
213.903
69.238
217.732
1.704.728
2.790.575
Rupiah Related parties (Note 39) Current accounts Third parties Current accounts Time deposits Call money Saving deposits
Foreign currency Related parties (Note 39) Current accounts Third parties Call money
Total
Informasi mengenai jatuh tempo simpanan dari bank lain yang diberikan diungkapkan pada Catatan 45e. Informasi mengenai klasifikasi dan nilai wajar simpanan dari bank lain yang diberikan diungkapkan pada Catatan 44.
Information in respect of maturities of deposit from other banks were disclosed in Note 45e. Information with regards to the classification and fair value of deposits from other banks were disclosed in Note 44.
Simpanan yang diterima dari pihak berelasi merupakan simpanan dari PT Bank Mega Syariah, PT Bank Pembangunan Daerah Sulawesi Utara dan PT Bank Pembangunan Daerah Sulawesi Tengah.
The outstanding balances of deposits from related parties represent the deposits from PT Bank Mega Syariah, PT Bank Pembangunan Daerah Sulawesi Utara and PT Bank Pembangunan Daerah Sulawesi Tengah.
Suku bunga rata-rata tertimbang tahunan simpanan dari bank lain adalah sebagai berikut:
The weighted average of interest rate per annum of deposits from other banks were as follows:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015 Rupiah Giro Tabungan Deposito Call Money Valuta Asing Giro - USD Call money - USD Call money - AUD
2014
6,08% 4,87% 8,90% 5,99%
5,35% 4,86% 9,45% 6,42%
0,11% 0,26% 3,49%
0,00% 0,33% 0,00%
91
Rupiah Current accounts Saving deposits Time deposits Call Money Foreign currency Current accounts - USD Call money - USD Call money - AUD
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
19. SIMPANAN DARI BANK LAIN (lanjutan)
19. DEPOSITS FROM OTHER BANKS (continued) The classification of deposits from other banks based on their remaining period to maturity are as follows:
Klasifikasi jangka waktu simpanan dari bank lain berdasarkan sisa umur sampai dengan saat jatuh tempo adalah sebagai berikut:
31 Desember/December 31, 2015
≤ 1 bulan/ ≤ 1 month Rupiah Pihak ketiga Call money Deposito berjangka Tabungan Giro
Pihak berelasi (Catatan 39) Giro Total Rupiah Mata uang asing Pihak ketiga Call money Pihak berelasi (Catatan 39) Giro Total valuta asing Total
> 3 bulan 1 tahun/ > 3 months 1 year
> 1 -3 bulan/ > 1 - 3 months
Total Rupiah Third parties Call money Time deposits Savings Current accounts
250.000 428.033 213.203 603.710
128.883 -
5.000 -
250.000 561.916 213.203 603.710
1.494.946
128.883
5.000
1.628.829
6.661
-
-
6.661
1.501.607
128.883
5.000
1.635.490
Total Rupiah
Related parties (Note 39) Current accounts
68.925
-
-
68.925
313
-
-
313
Foreign currency Third parties Call money Related parties (Note 39) Current accounts
69.238
-
-
69.238
Total foreign currency
1.570.845
128.883
5.000
1.704.728
Total
31 Desember/December 31, 2014
≤ 1 bulan/ ≤1 month Rupiah Pihak ketiga Call money Deposito berjangka Tabungan Giro
Pihak berelasi (Catatan 39) Giro Total Rupiah Mata uang asing Pihak ketiga Call money Pihak berelasi (Catatan 39) Giro Total valuta asing Total
> 3 bulan 1 tahun/ > 3 months 1 year
> 1 - 3 bulan/ > 1 - 3 months
Total Rupiah Third parties Call money Time deposits Savings Current accounts
1.750.000 199.906 181.677 321.821
93.376 -
1.600 -
1.750.000 294.882 181.677 321.821
2.453.404
93.376
1.600
2.548.380
24.463
-
-
24.463
2.477.867
93.376
1.600
2.572.843
Total Rupiah
Related parties (Note 39) Current accounts
213.903
-
-
213.903
3.829
-
-
3.829
Foreign currency Third parties Call money Related parties (Note 39) Current accounts
217.732
-
-
217.732
Total foreign currency
2.695.599
93.376
1.600
2.790.575
Total
92
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
20. EFEK-EFEK YANG DIJUAL DENGAN JANJI DIBELI KEMBALI
20. SECURITIES SOLD UNDER REPURCHASED AGREEMENT 31 Desember/December 31, 2015
Nasabah/ Counterparty Pihak ketiga/ Third parties PT Bank Pan Indonesia Tbk PT Bank Pan Indonesia Tbk PT Bank Pan Indonesia Tbk PT Bank Pan Indonesia Tbk PT Bank BukopinTbk
Jenis efek-efek/ Type of securities
Obligasi Pemerintah FR070/Government bonds FR070 Obligasi Pemerintah FR070/Government bonds FR070 Obligasi Pemerintah FR070/Government bonds FR070 Obligasi Pemerintah FR070/Government bonds FR070 Obligasi Pemerintah FR070/Government bonds FR070
Nilai nominal/ Nominal amount
600.000
600.000
575.000
340.000
540.500
Tanggal dimulai/ Starting date
1 Desember/ December 1, 2015 7 Desember/ December 7, 2015 17 Desember/ December 17, 2015 23 Desember/ December 23, 2015 30 Desember/ December 30, 2015
Tanggal jatuh tempo/ Maturity date
5 Januari/ January 5, 2016 8 Januari/ January 8, 2016 15 Januari/ January 15, 2016 19 Januari/ January 19, 2016 6 Januari/ January 6, 2016
2.655.500
Liabilitas pembelian kembali/ Repurchased liabilities
Beban bunga yang belum diamortisasi/ Unamortised interest
Nilai tercatat/ Carrying value
538.044
(478)
537.566
539.886
(860)
539.026
503.702
(1.596)
502.106
302.233
(1.226)
301.007
501.267
(625)
500.642
2.385.132
(4.785)
2.380.347
31 Desember/December 31, 2014
Nasabah/ Counterparty Pihak ketiga/ Third parties PT Bank Pan Indonesia Tbk PT Bank Pan Indonesia Tbk PT Bank Pan Indonesia Tbk PT Bank Pan Indonesia Tbk PT Bank Central Asia Tbk PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Nagari PT BPD Sumatera Utara PT Bank Index Selindo
Jenis efek-efek/ Type of securities
Obligasi Pemerintah FR070/Government bonds FR070 Obligasi Pemerintah FR070/Government bonds FR070 Obligasi Pemerintah FR070/Government bonds FR070 Obligasi Pemerintah FR070/Government bonds FR070 Obligasi Pemerintah FR070/Government bonds FR070 Obligasi Pemerintah FR070/Government bonds FR070 Obligasi Pemerintah FR070/Government bonds FR070 Obligasi Pemerintah FR070/Government bonds FR070 Obligasi Pemerintah FR070/Government bonds FR070
Nilai nominal/ Nominal amount
852.000
750.000
640.000
640.000
500.000
460.000
168.000
56.000
25.000
Tanggal dimulai/ Starting date
28 November/ November 28, 2014 19 November/ November 19, 2014 3 Desember/ December 3, 2014 4 Desember/ December 4, 2014 1 Desember/ December 1, 2014 30 Desember/ December 30, 2014 19 Desember/ December 19, 2014 17 Desember/ December 17, 2014 19 Desember/ December 19, 2014
4.091.000
Tanggal jatuh tempo/ Maturity date
9 Januari/ January 9, 2015 5 Januari/ January 5, 2015 8 Januari/ January 8, 2015 9 Januari/ January 9, 2015 15 Januari/ January 15, 2015 30 Januari/ January 30, 2015 19 Januari/ January 19, 2015 16 Januari/ January 16, 2015 19 Januari/ January 19, 2015
Liabilitas pembelian kembali/ Repurchased liabilities
Beban bunga yang belum diamortisasi/ Unamortised interest
Nilai tercatat/ Carrying value
807.067
(1.192)
805.875
702.912
(519)
702.393
606.621
(762)
605.859
606.621
(871)
605.750
447.510
(1.139)
446.371
430.473
(2.207)
428.266
151.453
(471)
150.982
50.530
(130)
50.400
22.807
(71)
22.736
3.825.994
(7.362)
3.818.632
Information in respect of maturities were disclosed in Note 45e. Information with regards to the classification and fair value were disclosed in Note 44.
Informasi mengenai jatuh tempo diungkapkan pada Catatan 45e. Informasi mengenai klasifikasi dan nilai wajar diungkapkan pada Catatan 44.
93
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
21. PERPAJAKAN a.
21. TAXATION a.
Utang pajak penghasilan terdiri dari:
Income taxes payable consist of:
31 Desember/December 31 2015
b.
2014
Pajak penghasilan Pasal 25 Pasal 29
16.177 46.557
3.368 1.969
Income taxes Article 25 Article 29
Total
62.734
5.337
Total
b.
Beban pajak terdiri dari:
Tax expense consists of:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015
2014
Pajak kini Pajak tangguhan Pajak tahun sebelumnya
168.202 4.809 12.987
82.993 7.954 -
Current tax Deferred tax Tax for the prior year
Neto
185.998
90.947
Net
c.
Sesuai dengan peraturan perpajakan di Indonesia, Bank menghitung dan melaporkan/menyetorkan pajak berdasarkan sistem self-assessment. Fiskus dapat menetapkan/mengubah pajak-pajak tersebut dalam jangka waktu tertentu sesuai dengan peraturan yang berlaku.
c.
In accordance with the taxation laws in Indonesia, the Bank calculates and submits income tax returns based on self-assessment. The tax authorities may assess/amend taxes within the statute of limitations under the prevailing regulations.
d.
Rekonsiliasi antara laba akuntansi konsolidasian sebelum beban pajak ke laba kena pajak untuk tahun yang berakhir pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut:
d.
The reconciliation between consolidated accounting income before tax expense to taxable income for the years ended December 31, 2015 and 2014 was as follows:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015 Laba akuntansi konsolidasian sebelum beban pajak Eliminasi Sebelum eliminasi Laba entitas anak sebelum beban pajak Laba akuntansi sebelum beban pajak - Bank Penghasilan tidak kena pajak
2014
1.238.769 394.182
659.006 199.915
1.632.951
858.921
(394.182) 1.238.769 (386.927)
94
(199.915) 659.006 (218.861)
Consolidated accounting income before tax expense Eliminations Before eliminations Subsidiaries’ income before tax expense Accounting income before tax expense - Bank Non-taxable income
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
21. PERPAJAKAN (lanjutan) d.
21. TAXATION (continued) d.
Rekonsiliasi antara laba akuntansi konsolidasian sebelum beban pajak ke laba kena pajak untuk tahun yang berakhir pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut: (lanjutan)
The reconciliation between consolidated accounting income before tax expense to taxable income for the years ended December 31, 2015 and 2014 was as follows: (continued)
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015 Beda temporer: Liabilitas imbalan pasca-kerja Kerugian atas aset derivatif - neto Kerugian atas efek-efek yang diperdagangkan - neto Penambahan (pemulihan) cadangan kerugian penurunan nilai restrukturisasi kredit Penyusutan aset tetap
2014
(2.251)
(36.000)
4.784 (293)
(2.485) (8)
(6.112)
(18.387)
Temporary differences: Post-employment benefits liability Loss on derivative assets - net Loss on trading marketable securities - net Additional (reversal of) provision for impairment losses on loan restructuring Depreciation of fixed assets Reversal provision for impairment losses on financial assets and non-financial assets
(24.043)
(39.774)
Total temporary differences
3.612 1.690 1.528 1.088 5.291
5.784 2.075 1.313 795 4.625
Permanent differences: Entertainment and representation Depreciation of fixed assets Donations Employee benefits Others
13.209
14.592
Total permanent differences
Laba kena pajak
841.008
414.963
Taxable income
Beban pajak penghasilan badan Dikurangi: pajak penghasilan dibayar dimuka
168.202
82.993
Corporate income tax expense
121.645
81.024
Less: prepayment of income tax
46.557
1.969
Corporate income tax payable
Pemulihan cadangan kerugian penurunan nilai atas aset keuangan dan non-keuangan Total beda temporer Beda tetap: Jamuan dan representasi Penyusutan aset tetap Sumbangan Kesejahteraan karyawan Lain-lain Total beda tetap
Utang pajak penghasilan badan
(17.411)
17.106
(2.760)
-
Dasar pelaporan SPT tahun 2015 akan sesuai dengan taksiran penghasilan kena pajak tahun 2015 diatas.
The basis for reporting base for 2015 Annual Tax Return will be in accordance with the estimated taxable income for 2015 above.
Pada tanggal 28 Desember 2015, Bank melaporkan pembetulan Surat Pemberitahuan Tahunan untuk pajak penghasilan badan tahun fiskal 2013 and 2014. Berkaitan dengan pembetulan SPT ini, Bank telah melakukan pembayaran kekurangan pajak masing-masing sebesar Rp4.374 and Rp5.595 pada tanggal 28 Desember 2015.
On December 28, 2015, the Bank filed a revision of its Annual Corporate income tax return for fiscal year 2013 and 2014. With regard to this revision, the Bank has paid a tax underpayment amounting to Rp4,374 and Rp5,595 on December 28, 2015, respectively.
95
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
21. PERPAJAKAN (lanjutan) e.
21. TAXATION (continued) e.
Rekonsiliasi antara laba akuntansi Bank sebelum pajak dikali tarif pajak yang berlaku dengan beban pajak adalah sebagai berikut:
The reconciliation between the Bank’s accounting income before tax multiplied by the enacted tax rate applicable to income tax expense were as follows:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015 Laba akuntansi sebelum beban pajak Penghasilan tidak kena pajak
2014
1.238.769 (386.927)
659.006 (218.861)
Accounting income before tax expense Non-taxable income
Tarif pajak yang berlaku
851.842 20%
440.145 20%
Enacted marginal tax rate
Beda tetap dengan tarif 20% Pajak tahun sebelumnya
170.369 2.642 12.987
88.029 2.918 -
Permanent differences at 20% Tax for the prior year
Beban pajak
185.998
90.947
Tax expense
Berdasarkan PMK 238/2008, perseroan terbuka dalam negeri dapat memperoleh penurunan tarif Pajak Penghasilan sebesar 5% lebih rendah dari tarif tertinggi Pajak Penghasilan sebagaimana diatur dalam Pasal 17 ayat 1b (“Undang-undang Pajak Penghasilan”), jika memenuhi kriteria yang ditentukan, sebagai berikut:
Under the PMK 238/2008, domestic public companies can apply for tax reduction of 5% lower than the highest income tax rate as stated in point 1b of article 17 of the Income Tax Law if the following criteria are met:
1.
Apabila jumlah kepemilikan saham publiknya 40% (empat puluh persen) atau lebih dari keseluruhan saham yang disetor dan saham tersebut dimiliki paling sedikit oleh 300 (tiga ratus) pihak.
1.
Total publicly-owned shares covers 40% or more of the total paid-up shares and such shares are owned by at least 300 (three hundred) parties.
2.
Masing-masing pihak hanya boleh memiliki saham kurang dari 5% (lima persen) dari keseluruhan saham yang disetor dalam waktu paling singkat 6 (enam) bulan atau 183 (seratus delapan puluh tiga) hari kalender dalam jangka waktu 1 (satu) tahun pajak.
2.
Each party can only own less than 5% shares of the total paid-up shares within a minimum of 6 (six) months or 183 (one hundred eighty three) calendar days in 1 (one) tax/fiscal year.
3.
Wajib Pajak harus melampirkan Surat Keterangan dari Biro Administrasi Efek pada Surat Pemberitahuan Tahunan PPh WP Badan dengan melampirkan formulir X.H.1-6 sebagaimana diatur dalam Peraturan BAPEPAM - LK Nomor X.H.1 untuk setiap tahun pajak terkait.
3.
The Tax Payer should attach the Declaration Letter (“Surat Keterangan”) from the Securities Administration Bureau (“Biro Administrasi Efek”) to the Annual Income Tax Return of the Tax Payer with the form X.H.1-6 as provided in BAPEPAM - LK Regulation No. X.H.1 for each respective tax/fiscal year.
This regulation was effective on December 30, 2008 and shall be applied retroactively starting from January 1, 2008.
Peraturan ini berlaku efektif sejak tanggal 30 Desember 2008 dan harus diterapkan secara retroaktif sejak tanggal 1 Januari 2008.
96
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
21. PERPAJAKAN (lanjutan)
21. TAXATION (continued)
Pada tanggal 5 Januari 2016 and 6 Januari 2015, Bank telah mendapat surat keterangan dari PT Datindo Entrycom, Biro Administrasi Efek, yang menyatakan bahwa Bank telah memenuhi kriteriakriteria tersebut di atas dan oleh karena itu Bank telah menerapkan penurunan tarif pajak dalam perhitungan pajak penghasilan tahun 2015 dan 2014.
On January 5, 2016 and January 6, 2015, the Bank received declaration letter from PT Datindo Entrycom, the Securities Administration Bureau, stating that the Bank has complied with the above mentioned criteria; accordingly, the Bank has applied for the tax reduction in its 2015 and 2014 income tax calculation.
Pada tanggal 4 Mei 2012, Bank menerima surat ketetapan pajak atas hasil pemeriksaan pajak Bank untuk tahun 2008 sebesar kurang bayar Rp68.992 untuk Pajak Penghasilan Badan, Pajak Pertambahan Nilai dan Pajak Penghasilan Pasal 21. Pada tanggal 29 Mei 2012, Bank telah melakukan pembayaran sebesar Rp5.607 (termasuk Rp1.472 atas PPh Badan) atas kurang bayar tersebut, sedangkan sisanya dalam proses keberatan ke Kantor Pajak.
On May 4, 2012, the Bank received Tax assessment letter for the result of the Bank’s taxes audit for the year 2008 underpayment amounting to Rp68,992 for Corporate Income Tax, Value Added Tax and Income Tax Article 21. On May 29, 2012, Bank has paid the underpayment amounting to Rp5,607 (including Rp1,472 of Corporate Income Tax) while the remaining balance is in the process of appeal to the Tax Office.
Pada tanggal 24 Juni 2013 dan 25 Juni 2013, Bank menerima Pemberitahuan Hasil Penelitian Keberatan yang isinya menolak keberatan yang diajukan oleh Bank. Adapun Surat Keputusan Direktur Jenderal Pajak atas penolakan keberatan tersebut, masing-masing dikeluarkan tertanggal 10 Juli 2013, 15 Juli 2013 dan 16 Juli 2013. Atas Surat Keputusan Direktur Jenderal Pajak yang menolak keberatan dari Bank, pada tanggal 9 Oktober 2013 dan 13 Oktober 2013 pihak Bank mengajukan banding ke Pengadilan Pajak.
On June 24, 2013 and June 25, 2013, the Bank received a Notice of the objections Research rejecting the objections raised by the Bank. The Decree of the Director General of Taxes on the rejection of the appeal, were issued dated July 10, 2013, July 15, 2013 and July 16, 2013, respectively. Based on Decree of the Director of General of Tax which rejected the objection from the Bank, on October 9, 2013 and October 13, 2013, the Bank filed an appeal to the Tax Court.
Pada tanggal 13 Agustus 2015, Badan Peradilan mengabulkan sebagian banding yang diajukan oleh Bank atas Pajak Penghasilan Badan, Pajak Pertambahan Nilai dan Pajak Penghasilan Pasal 21.
On August 13, 2015, Board of Tax Court partially granted an appeal submitted by the Bank for Corporate Income Tax, Value Added Tax and Income Tax Article 21.
Atas hasil banding yang ditolak tersebut, Bank setuju dan telah melakukan pembayaran untuk Pajak Pertambahan Nilai dan Pajak Penghasilan Pasal 21 pada tanggal 7 Maret 2016 masingmasing sebesar Rp3.840 dan Rp897. Sementara untuk Pajak Penghasilan Badan, Bank mengajukan Peninjauan Kembali kepada Mahkamah Agung pada tanggal 30 November 2015. Sampai dengan penyusunan laporan keuangan konsolidasian ini diselesaikan dan disetujui untuk diterbitkan, Pengajuan Peninjauan Kembali masih dalam proses ke Mahkamah Agung.
For the rejected appeal, the Bank has agreed and paid for Value Added Tax and Income Tax Article 21 on March 7, 2016 the amount of Rp3,840 and Rp897, respectively. Meanwhile for the Corporate Income Tax, the Bank filed a Judicial Review to Supreme Court dated November 30, 2015. Until the preparation of these consolidated financial statements were completed and authorized, a Judicial Review to Supreme Court is still in progress.
Pada tanggal 23 November 2015, Bank menerima Surat Keputusan Pajak Kurang Bayar (”SKPKB”), yang menghasilkan keputusan berupa kurang bayar pajak pada tahun buku 2010 sebesar Rp273.481. Atas SKPKB tersebut, Bank mengajukan keberatan pada tanggal 19 Februari 2016 ke Kantor Pajak, kecuali sejumlah Rp3.018 yang disetujui.
On November 23, 2015, the Bank received a Tax Assessment Letter (“SKPKB”) that assessed the Bank for underpayment tax for year 2010 amounting to Rp273,481. Based upon the fax assessment letter, the Bank filled an objection on February 19, 2016 to the Tax Office, except for Rp3,018 that was approved.
97
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
21. PERPAJAKAN (lanjutan)
21. TAXATION (continued)
Bank mencatat jumlah yang disetujui tersebut sebagai bagian dari beban pajak - neto di dalam laporan laba rugi dan penghasilan kompehensif lain konsolidasian tahun 2015.
The Bank recorded the amount that was approved as part of tax expense - net in 2015 consolidated statement of profit or loss and other comprehensive income.
Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian ini, pengajuan keberatan dan banding masih dalam proses ke pengadilan pajak.
Until the completion date of these consolidated financial statements, an objection and appeal to tax court is still in progress.
Bank melakukan penilaian kembali atas tanah dan bangunan untuk tujuan perpajakan dan komersial. Berdasarkan Peraturan Menteri Keuangan No. 191/PMK.010/2015 tanggal 15 Oktober 2015 sebagaimana telah diubah dengan PMK No. 233/PMK.03/2015 tanggal 12 Desember 2015, permohonan yang diajukan sampai dengan tanggal 31 Desember 2015, akan mendapatkan perlakuan khusus berupa pajak penghasilan yang bersifat final sebesar 3%. Penilaian kembali atas tanah dan bangunan tersebut menghasilkan surplus revaluasi sebesar Rp4.051.813. Bank telah melakukan pembayaran pajak sebesar Rp121.554 pada tahun 2015 dan mendapat persetujuan dari Kantor Pajak atas pengajuan revaluasi aset tetap ini pada tanggal 21 Desember 2015. Pembayaran Pajak tersebut dicatat sebagai pengurang dari akun “Surplus Revaluasi Aset Tetap“ pada Penghasilan Komprehensif Lainnya.
The Bank performed revaluation for tax and commercial purposes over land and buildings. Based on the regulation No.191/PMK.010/2015 on October 15, 2015 as amended by PMK No. 233/PMK.03/2015 dated December 12, 2015, from the Ministry of Finance, application that are submitted up to December 31, 2015 will receive special treatment in the form of final tax rate of 3%. The revaluation of the land and buildings resulted in revaluation surplus amounting to Rp4,051,813. The Bank has made tax payment amounting to Rp121,554 in 2015 and has obtained approval from the Tax Office for this revaluation of fixed assets on December 21, 2015. The tax payment is recorded as deduction of “Revaluation Surplus of Fixed Assets” on Other Comprehensive Income.
Rincian aset (liabilitas) pajak tangguhan, bersih adalah sebagai berikut:
The details of deferred tax assets (liabilities), net were as follows:
31 Desember/December 31 2015 Aset pajak tangguhan Liabilitas imbalan pasca-kerja Cadangan kerugian penurunan nilai restrukturisasi kredit Penyusutan aset tetap Kerugian yang belum direalisasi atas efek-efek tersedia untuk dijual Kerugian yang belum direalisasi atas efek-efek diperdagangkan - neto Total aset pajak tangguhan
2014
811
1.261
Deferred tax assets Post-employment benefits liability Allowance for impairment losses on loan restructuring Depreciation of fixed assets Unrealized gain from availablefor sale in securities Unrealized loss from trading securities - net
87.971
80.163
Total deferred tax assets
73.087
76.570
2.906 324
1.950 382
10.843
-
Liabilitias pajak tangguhan Cadangan kerugian penurunan nilai aset keuangan dan non-keuangan Keuntungan yang belum direalisasi atas efek-efek tersedia untuk dijual Keuntungan aktuarial atas liabilitas Imbalan pasca-kerja Kerugian atas aset derivatif - neto
(22.047) (552)
(22.238) -
Deferred tax liabilities Allowance for impairment losses on financial and non-financial assets Unrealized gains from availablefor-sale in securities Actuarial gain on postemployment benefits liability Loss on derivative assets - net
Total liabilitas pajak tangguhan
(61.665)
(131.031)
Total deferred tax liabilities
26.306
(50.868)
Deferred tax assets (liabilities) - net
Aset (liabilitas) pajak tangguhan - neto
(39.066) -
(37.844) (70.949)
The Bank’s management believes that the total deferred tax assets is recoverable in future years.
Manajemen Bank berpendapat bahwa seluruh aset pajak tangguhan dapat terpulihkan di tahun-tahun mendatang. 98
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
22. PINJAMAN YANG DITERIMA
22. FUND BORROWINGS In 2015, the Bank received fund borrowings denominated in United States Dollar from Standard Chartered Bank, Emirates NBD, HSBC and BNI. In 2014, the Bank received fund borrowings denominated in United States Dollars from Standard Chartered Bank, respectively in order to finance Letters of Credit and Trade Finance facilities. The balances of fund borrowings were as follows:
Pada tahun 2015, Bank memperoleh pinjaman yang diterima seluruhnya dalam mata uang Dolar Amerika Serikat masing-masing dari Standard Chartered Bank, Emirates NBD, HSBC dan BNI. Pada tahun 2014, Bank memperoleh pinjaman yang diterima seluruhnya dalam mata uang Dollar Amerika Serikat dari Standard Chartered Bank, semuanya dalam rangka pembiayaan fasilitas Letter of Credit dan Trade Finance. Saldo transaksi tersebut adalah sebagai berikut :
31 Desember/December 31, 2015 Suku bunga (%)/ Interest rate (%)
Tanggal/Date Penerimaan/Receipt
Jatuh tempo/Maturity
14 Juli 2015/July 14, 2015 14 Juli 2015/July 14, 2015 13 Oktober 2015/October 13, 2015 5 November 2015/November 5, 2015 9 October 2015/October 9, 2015 10 Agustus 2015/August 10, 2015 30 Oktober 2015/October 30, 2015
8 Januari 2016/January 8, 2016 8 Januari 2016/January 8, 2016 8 Januari 2016/January 8, 2016 4 Februari 2016/February 4, 2016 7 Januari 2016/January 7, 2016 5 Februari 2016/February 5, 2016 28 Januari 2016/January 28, 2016
Nilai penuh (US$)/Full amount (US$)
1,1135 1,1135 0,9208 0,9336 0,9196 1,2038 0,9289
Total
Ekuivalen Rp/ Equivalent in Rp
6.000.000 21.000.000 25.000.000 4.200.000 13.500.000 15.000.000 3.000.000
82.710 289.485 344.625 57.897 186.098 206.775 41.355
87.700.000
1.208.945
31 Desember/December 31, 2014 Suku bunga (%)/ Interest rate (%)
Tanggal/Date Penerimaan/Receipt
Jatuh tempo/Maturity
31 Desember 2015/December 31, 2015
31 Maret 2015/March 31, 2015
Nilai penuh (US$)/Full amount (US$)
1,1552
7.500.000
Ekuivalen Rp/ Equivalent in Rp 92.888
Jumlah beban bunga untuk tahun 2015 dan 2014 masing-masing sebesar Rp6.982 dan Rp208. Informasi mengenai jatuh tempo pinjaman yang diterima diungkapkan pada Catatan 45e. Informasi mengenai klasifikasi dan nilai wajar pinjaman yang diterima diungkapkan pada Catatan 44.
The amount of interest expense incurred in 2015 and 2014 was Rp6,982 and Rp208, respectively. Information in respect of maturities of fund borrowings were disclosed in Note 45e. Information with regards to the classification and fair value of fund borrowings were disclosed in Note 44.
23. BEBAN YANG MASIH HARUS DIBAYAR DAN LIABILITAS LAIN-LAIN
23. ACCRUED EXPENSES AND OTHER LIABILITIES
31 Desember/December 31 2015
Rupiah
2014
Mata uang asing/ Foreign currencies
Total
Rupiah
Mata uang asing/ Foreign currencies
Total
Utang bunga Pihak berelasi (Catatan 39) Pihak ketiga Setoran jaminan Pihak berelasi (Catatan 39) Pihak ketiga Hasil restitusi PPN Beban yang masih harus dibayar Lain-lain
2.799 99.973
581 6.991
3.380 106.964
13.124 107.515
555 5.687
13.679 113.202
21 6.421 2.327 122.911
39.361 3.352
21 45.782 2.327 126.263
13.136 5.547 1.036 1.740 113.514
5.000 55.192 28.098
18.136 60.739 1.036 1.740 141.612
Interest payables Related parties (Note 39) Third parties Security deposits Related parties (Note 39) Third parties Proceeds of VAT refund Accrued expenses Others
Total
234.452
50.285
284.737
255.612
94.532
350.144
Total
99
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
23. BEBAN YANG MASIH HARUS DIBAYAR DAN LIABILITAS LAIN-LAIN (lanjutan)
23. ACCRUED EXPENSES AND OTHER LIABILITIES (continued)
Berdasarkan surat Direktorat Jenderal Pajak No. S-1035/PJ.53/2003 tanggal 23 Oktober 2003, kantor pajak menyetujui Pajak Pertambahan Nilai (“PPN”) atas perolehan gedung Menara Bank Mega dapat dikreditkan pada masa pajak diperolehnya faktur pajak masukan tersebut sepanjang Bank melakukan penyerahan jasa yang terutang PPN. Atas restitusi PPN masukan yang diperoleh, Bank berkewajiban untuk mengangsur kembali selama 10 (sepuluh) tahun dimulai pada tahun 2004.
Based on letter of Directorate General of Taxes No. S-1035/PJ.53/2003 dated October 23, 2003, the tax office agreed that the Value Added Tax (“VAT”) related to the acquisition of Menara Bank Mega building can be credited in the fiscal period when the tax invoice was received as long as the Bank has rendered services subject to VAT. The Bank is obliged to pay back the proceeds from the VAT refund through installments for 10 (ten) years starting in 2004.
Informasi mengenai transaksi dengan pihak berelasi dan jatuh tempo diungkapkan pada Catatan 39 dan 45e.
Information on related parties transactions and maturities are disclosed in Notes 39 and 45e.
24. MODAL SAHAM
24. SHARE CAPITAL As of December 31, 2015 and 2014, the composition of the Bank’s shareholders and their respective shareholdings based on the statement of PT Datindo Entrycom, the Bank’s Share Administrative Bureau, was as follows:
Susunan pemegang saham Bank berdasarkan informasi yang diterima dari PT Datindo Entrycom selaku Biro Administrasi Efek Bank pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut:
31 Desember 2015 dan 2014/ Desember 31, 2015 and 2014/
Pemegang saham
Jumlah saham/ Number of shares
Persentase pemilikan/ Percentage of ownership
Jumlah nominal/ Nominal value
Shareholders
PT Mega Corpora Publik - masing-masing di bawah 5%
4.026.599.755
57,82%
2.013.300
PT Mega Corpora
2.937.175.451
42,18%
1.468.588
Public - each below 5%
Total
6.963.775.206
100%
3.481.888
Total
100
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
25. TAMBAHAN MODAL DISETOR
25. ADDITIONAL PAID - UP CAPITAL As of December 31, 2015 and 2014, additional paid-up capital consists of :
Pada tanggal 31 Desember 2015 dan 2014, akun tambahan modal disetor terdiri dari:
31 Desember 2015 dan 2014/ December 31, 2015 and 2014 Tambahan Modal disetor Penawaran Umum Perdana Tahun 2000 Kapitalisasi tambahan modal disetor Tahun 2001 Dividen Saham Tahun 2001 Penawaran Umum Terbatas I Tahun 2002 Dividen Saham Tahun 2005 Penawaran Umum Terbatas II Tahun 2006 Kapitalisasi tambahan modal disetor Tahun 2009 Dividen Saham Tahun 2011 Saham bonus Tahun 2005 Dividen Saham Tahun 2013 Saham bonus Tahun 2013
(777.890) 1.370.959 (141.035) 2.045.014 (1.370.880)
Beban emisi efek ekuitas Penawaran Umum Perdana Tahun 2000 Penawaran Umum Terbatas I Tahun 2002
(9.223) (1.430)
Selisih nilai transaksi kombinasi bisnis entitas sepengendali
3.573
Stock issuance costs Initial Public Offering Year 2000 Limited Public Offering I Year 2002 Differences in values of business combination transaction of entities under common control
2.048.761
Total
Total
78.750 (69.526) 35.436 109.188 375.716 400.109
26. PENGGUNAAN LABA NETO DAN CADANGAN UMUM
Additional paid-up capital Initial Public Offering Year 2000 Capitalization of additional paid-up capital Year 2001 Stock Dividend Year 2001 Limited Public Offering I Year 2002 Stock Dividend Year 2005 Limited Public Offering II Year 2006 Capitalization of additional paid-up capital Year 2009 Stock Dividend Year 2011 Bonus share Year 2005 Stock Dividend Year 2013 Bonus share Year 2013
26. APPROPRIATION OF GENERAL RESERVE
NET
INCOME
AND
Dalam Rapat Umum Pemegang Saham Tahunan Bank yang diselenggarakan pada tanggal 27 Maret 2014, yang diaktakan dengan Akta Notaris Dharma Akhyuzi, S.H., No.10, para pemegang saham setuju untuk menetapkan dana cadangan umum sebesar Rp50 untuk memenuhi ketentuan Pasal 70 UndangUndang Perseroan Terbatas.
At the Annual General Meeting of Shareholders held on March 27, 2014, which was notarized under Notarial Deed No. 10 of Dharma Akhyuzi, S.H., the shareholders approved the appropriation of general reserves amounting to Rp50 to comply with Article 70 of Limited Liability Company Law.
Dalam Rapat Umum Pemegang Saham Tahunan dan Rapat Umum Pemegang Saham Luar Biasa Bank yang diselenggarakan pada tanggal 7 Mei 2015, yang diaktakan dengan Akta Notaris Dharma Akhyuzi, S.H., No. 06 dan 07, para pemegang saham setuju untuk menetapkan pembagian dividen tunai sebesar Rp100.000 dan juga menetapkan dana cadangan umum sebesar Rp238 untuk memenuhi ketentuan Pasal 70 Undang-Undang Perseroan Terbatas.
At the Annual General Meeting of Shareholders and Extraordinary General Meeting of Shareholders held on May 7, 2015, which was notarized under Notarial Deed No. 06 and 07 of Dharma Akhyuzi, S.H., the shareholders approved to declare cash dividends amounting to Rp100,000 and also approve the appropriation of general reserves amounting to Rp238 to comply with Article 70 of Limited Liability Company Law.
101
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
26. PENGGUNAAN LABA NETO DAN CADANGAN UMUM (lanjutan)
26. APPROPRIATION OF NET INCOME GENERAL RESERVE (continued)
AND
The Bank has set-up a general reserve totalling Rp1,281 and Rp1,043 as of December 31, 2015 and 2014, respectively, in accordance with the Indonesian Limited Company Law No. 40, year 2007 which requires companies to set up a general reserve amounting to at least 20% of the issued and fully paid share capital. There is no set period of time over which this amount should be provided.
Bank telah membentuk cadangan umum dengan jumlah sebesar Rp1.281 dan Rp1.043 pada tanggal 31 Desember 2015 dan 2014, sesuai dengan Undang-undang No. 40 tahun 2007 mengenai Perseroan Terbatas, yang mengharuskan perusahaan-perusahaan untuk membuat cadangan umum sebesar sekurangkurangnya 20% dari jumlah modal yang ditempatkan dan disetor penuh. Undang-undang tersebut tidak mengatur jangka waktu untuk pembentukan cadangan tersebut. 27. PENDAPATAN BUNGA
27. INTEREST INCOME Interest income was derived from the following:
Pendapatan bunga diperoleh dari:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015
2014
Kredit yang diberikan Efek-efek Penempatan pada Bank Indonesia dan bank lain Lain-lain
5.060.199 921.257
4.705.728 1.055.738
475.233 1.592
207.818 9.388
Loans Securities Placements with Bank Indonesia and other banks Others
Total
6.458.281
5.978.672
Total
Total interest income calculated using the effective interest method that relate to financial assets classified as loans and receivables amounted to Rp5,537,024 and Rp4,922,934 in 2015 and 2014, respectively.
Jumlah pendapatan bunga yang dihitung dengan menggunakan metode suku bunga efektif yang berasal dari aset keuangan yang diklasifikasikan sebagai pinjaman dan piutang masing-masing sebesar Rp5.537.024 dan Rp4.922.934 untuk tahun 2015 dan 2014. 28. BEBAN BUNGA
28. INTEREST EXPENSE This account represents interest expense and other financing charges incurred on the following:
Akun ini merupakan beban bunga dan pembiayaan lainnya yang timbul atas:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015
2014
Simpanan dari nasabah Deposito berjangka Tabungan Giro Simpanan dari bank lain Beban pembiayaan lainnya
2.503.802 234.760 93.698 222.630 100.573
2.537.902 272.451 124.257 200.923 98.090
Deposits from customers Time deposits Saving deposits Current accounts Deposits from other banks Other financing charges
Total
3.155.463
3.233.623
Total
102
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
28. BEBAN BUNGA (lanjutan)
28. INTEREST EXPENSE (continued)
Sehubungan dengan liabilitas bank umum yang dijamin oleh Program Penjaminan Pemerintah, Pemerintah Republik Indonesia telah mendirikan, sebuah lembaga independen berdasarkan Undang-undang Republik Indonesia No. 24 tahun 2004 tanggal 22 September 2004. Berdasarkan peraturan ini, Lembaga Penjamin Simpanan (LPS) menjamin dana masyarakat termasuk dana dari bank lain dalam bentuk giro, deposito, sertifikat deposito, tabungan dan/atau bentuk lainnya yang dipersamakan dengan itu.
In connection with the obligations guaranteed by commercial bank under the Government Guarantee Program, the Indonesian Government has established an independent institution in accordance with the Republic of Indonesia Law No. 24 year 2004 dated September 22, 2004. Under this Law, The Deposit Guarantee Institution (Lembaga Penjamin Simpanan/LPS), guarantees third party deposits including deposits from other banks in the form of demand deposits, time deposits, certificates of deposit, saving deposits and/or other equivalent forms.
Pada tanggal 13 Oktober 2008, Presiden Republik Indonesia menetapkan Peraturan Pemerintah No. 66 Tahun 2008 tentang besaran nilai simpanan yang dijamin LPS. Berdasarkan peraturan tersebut, nilai simpanan yang dijamin untuk setiap nasabah pada satu Bank yang semula berdasarkan Undang-undang No. 24 Tahun 2004 ditetapkan maksimum Rp100.000.000 (nilai penuh) diubah menjadi maksimum Rp2.000.000.000 (nilai penuh).
On October 13, 2008, the President of the Republic of Indonesia approved Government Regulation No. 66 Year 2008 regarding the amount of guarantee on deposits guaranteed by LPS. Based on such regulation, the guaranteed customers’ deposit amount in a Bank which was previously based Law No. 24 Year 2004 amounted to a maximum of Rp100,000,000 (full amount) was amended to a maximum of Rp2,000,000,000 (full amount).
Bank telah melakukan pembayaran premi Program Penjaminan Pemerintah Terhadap Kewajiban Pembayaran Bank Umum masingmasing sebesar Rp100.573 dan Rp98.090 untuk tahun 2015 dan 2014 yang dicatat sebagai beban pembiayaan lainnya di atas.
The Bank has paid the premium on the Government Guarantee Program for Obligation of Commercial Banks amounting to Rp100,573 and Rp98,090 in 2015 and 2014, respectively, which were recorded as other financing charges.
29. PENDAPATAN PROVISI DAN KOMISI - NETO
29. FEES AND COMMISSIONS INCOME - NET
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015
2014
Komisi dari kartu debit dan kredit
1.221.382
1.050.468
Penerimaan beban administrasi Provisi dan komisi dari kredit Jasa kustodian dan wali amanat Komisi impor dan ekspor Komisi dari perusahaan asuransi Komisi jasa remittance Komisi dari bank garansi Penerimaan dari penalti Jasa safe deposit box Komisi atas jasa Lain-lain
96.726 96.514 31.501 23.340 21.650 13.512 5.904 4.480 3.696 2.305 9.281
102.907 106.764 25.664 15.706 6.040 17.891 5.669 4.973 2.553 2.675 8.086
Total Beban provisi dan komisi
1.530.291 (23.877)
1.349.396 (18.879)
Pendapatan provisi dan komisi - neto
1.506.414
1.330.517
103
Commissions from debit and credit cards Fees and commissions related Administration fees to loans Custodial service and trusteeship Commissions on imports and exports Commissions from insurance companies Remittance fees Commissions from bank guarantees Penalty fees Safe deposit box fees Commissions from services Others Total Fees and commissions expense Fees and commissions income - net
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
30. BEBAN CADANGAN KERUGIAN PENURUNAN NILAI ASET KEUANGAN DAN ASET NONKEUANGAN - NETO
30. PROVISION FOR IMPAIRMENT LOSSES ON FINANCIAL ASSETS AND NON-FINANCIAL ASSETS - NET
Akun ini merupakan penambahan/(pemulihan) cadangan kerugian penurunan nilai selama tahun berakhir pada tanggal 31 Desember 2015 dan 2014 atas:
This account represents additional/(recovery) provision for impairment losses incurred during the years ended December 31, 2015 and 2014 on:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015 Aset keuangan Kredit yang diberikan (Catatan 11j)
2014
978.766
Aset non-keuangan Agunan yang diambil alih (Catatan 14b)
670.341
(458)
Total
978.308
31. BEBAN UMUM DAN ADMINISTRASI
(3.927) 666.414
Financial assets Loans (Note 11j) Non-financial assets Foreclosed assets (Note 14b) Total
31. GENERAL AND ADMINISTRATIVE EXPENSES General and administrative expenses consist of:
Beban umum dan administrasi terdiri dari:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015 Beban usaha kartu kredit Penyusutan aset tetap (Catatan 13) Outsource Komunikasi Sewa Transportasi Listrik dan air Pemeliharaan dan perbaikan Perjalanan dinas Perlengkapan kantor Amortisasi biaya pembukaan cabang dan lainnya Iklan dan promosi Pungutan oleh Otoritas Jasa Keuangan Pendidikan dan pelatihan Asuransi Pajak dan perizinan Iuran ATM Bersama Lain-lain Total
2014
678.484 167.275 150.515 127.244 97.525 72.720 63.550 57.860 53.063 50.179
567.516 184.845 130.580 123.753 109.566 75.816 68.647 44.310 49.637 51.868
44.742 33.919 30.073 28.826 28.590 68.415 20.184 85.990
46.121 34.295 17.637 37.543 25.757 16.809 16.217 95.600
Credit card business expenses Depreciation of fixed assets (Note 13) Outsource Communication Rent Transportation Electricity and water Repairs and maintenance Travelling Office supplies Amortization of branches opening and others Advertising and promotions Levies by the Financial Service Authority Education and training Insurance Taxes and licenses ATM Bersama contribution Others
1.859.154
1.696.517
Total
104
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
32. BEBAN KARYAWAN
32. PERSONNEL EXPENSES Personnel expenses consist of:
Beban karyawan terdiri dari:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015 Gaji dan upah Tunjangan makan dan transportasi Asuransi (Catatan 39) Liabilitas imbalan pasca-kerja (Catatan 36) Lain-lain Total
2014
876.322 80.138 63.907
873.940 91.254 62.238
22.434 66.624
43.033 66.584
Salaries and wages Transportation and meal allowance Insurance (Note 39) Post-employment benefits liability (Note 36) Others
1.109.425
1.137.049
Total
Remuneration incurred for the Key management (Directors and Board of Commissioner) and Bank’s Audit Committee are as follows:
Remunerasi yang telah diberikan kepada Manajemen kunci (Direksi dan Dewan Komisaris) dan Komite Audit Bank adalah sebagai berikut:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31, 2015
Jumlah kepala/ Headcount
Remunerasi/ Remuneration
Tunjangan dan fasilitas lainnya/Other allowance and benefits
Total
Manajemen kunci: Direksi Dewan Komisaris
10 4
43.401 13.097
137 43
43.538 13.140
Key management: Directors Board of Commissioners
Sub - total manajemen kunci
14
56.498
180
56.678
Sub - total key management
2
534
22
556
Audit Committee
16
57.032
202
57.234
Total
Komite Audit Total
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31, 2014
Jumlah kepala/ Headcount Manajemen kunci: Direksi Dewan Komisaris Sub - total manajemen kunci Komite Audit Total
Remunerasi/ Remuneration
Tunjangan dan fasilitas lainnya/Other allowance and benefits
Total
9 3
41.201 17.941
135 50
41.336 17.991
Key management: Directors Board of Commissioners
12
59.142
185
59.327
Sub - total key management
2
549
22
571
Audit Committee
14
59.691
207
59.898
Total
105
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
33. PENDAPATAN (BEBAN) NON-OPERASIONAL
33. NON-OPERATING INCOME (EXPENSES) This account consists of:
Akun ini terdiri dari:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015 Pendapatan non-operasional Beban non-operasional
2014
94.854 (34.984)
76.408 (23.807)
59.870
52.601
Total
34. KOMITMEN DAN KONTINJENSI
Non-operating income Non-operating expenses Total
34. COMMITMENTS AND CONTINGENCIES 31 Desember/December 31 2015
Komitmen Tagihan Komitmen Pembelian spot dan derivatif yang masih berjalan Liabilitas Komitmen Surat Kredit Berjangka Dalam Negeri pihak ketiga L/C tidak dapat dibatalkan yang masih berjalan Pihak Berelasi (Catatan 39) Pihak ketiga Penjualan spot dan derivatif yang masih berjalan Total Liabilitas Komitmen - neto Kontinjensi Tagihan Kontinjensi Pendapatan bunga dalam penyelesaian
2014
997.821
1.309.492
Commitments Committed Receivables Outstanding spot and derivatives purchased Committed Liabilities
-
(4.355)
Domestic L/C - third parties
(13.785) (38.361)
(12.385) (129.990)
(1.877.474)
(1.689.519)
Outstanding irrevocable L/C Related Parties (Note 39) Third parties Outstanding spot and derivatives sold
(931.799)
(526.757)
Total Committed Liabilities - net
152.135
119.137
Contingencies Contingent Receivables Interest income on non-performing loans
Liabilitas Kontinjensi Bank garansi Pihak berelasi (Catatan 39) Pihak ketiga
(171.958) (602.401)
(237.075) (1.356.819)
Total Liabilitas Kontinjensi - neto
(622.224)
(1.474.757)
Total Contingent Liabilities - net
(2.001.514)
Commitments and contingent liabilities - net
Liabilitas komitmen dan kontinjensi - neto
(1.554.023)
106
Contingent Liabilities Bank guarantees Related parties (Note 39) Third parties
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
34. KOMITMEN DAN KONTINJENSI (lanjutan)
34. COMMITMENTS (continued)
AND
CONTINGENCIES
Jumlah fasilitas kredit (uncommitted) Bank kepada nasabah yang belum digunakan pada tanggal 31 Desember 2015 dan 2014 adalah masingmasing sebesar Rp21.493.955 dan Rp20.986.422.
The Bank’s unused loan facilities (uncommitted) granted to customers as of December 31, 2015 and 2014 amounted to Rp21,493,955 and Rp20,986,422, respectively.
Pihak-pihak berelasi pada tanggal 31 Desember 2015 adalah PT Metropolitan Retailmart, PT Kutai Agro Lestari, PT Trans Mahagaya, PT Trans Fashion Indonesia, PT Trans Retail Properti, PT Indonusa Telemedia, PT Sekata Prima Nusa dan pada tanggal 31 Desember 2014 adalah PT Metropolitan Retailmart, PT Kutai Agro Lestari, PT Trans Fashion Indonesia, PT Sekata Prima Nusa dan pada tanggal 31 Desember 2013 adalah PT Metropolitan Retailmart, PT Trans Oto Internasional, PT Asuransi Umum Mega, PT Televisi Transformasi Indonesia, PT Trans Fashion Indonesia dan PT Sekata Prima Nusa.
The Bank’s related parties as of December 31, 2015 were PT Metropolitan Retailmart, PT Kutai Agro Lestari, PT Trans Mahagaya, PT Trans Fashion Indonesia, PT Trans Retail Properti, PT Indonusa Telemedia, PT Sekata Prima Nusa were PT Metropolitan Retailmart, PT Kutai Agro Lestari, PT Trans Fashion Indonesia, PT Sekata Prima Nusa and as of December 31, 2013 were PT Metropolitan Retailmart, PT Trans Oto Internasional, PT Asuransi Umum Mega, PT Televisi Transformasi Indonesia, PT Trans Fashion Indonesia and PT Sekata Prima Nusa.
35. INVESTASI DALAM PENEMPATAN TERBATAS
REKSA
DANA
35. INVESTMENT IN PRIVATE EQUITY FUNDS
Bank melakukan transaksi dengan Reksa Dana Penempatan Terbatas (“RDPT”) dimana Bank mentransfer efek-efek tertentu kepada RDPT untuk mendapatkan pengembalian investasi yang optimal dari transfer aset ini. Bank juga melakukan transaksi dengan Reksa Dana Pasar Uang (“RDPU”) dengan tujuan mendapatkan pengembalian investasi yang optimal. RDPT dan RDPU menerbitkan unit partisipasi dan Bank memegang kepemilikan mayoritas atas unit partisipasi yang diterbitkan oleh RDPT dan RDPU.
The Bank entered into transactions with Private Equity Funds (“PEFs”) where the Bank transferred certain securities to these funds in order to get optimum investment returns from such transfers. The Bank also entered into transaction with Money Market Mutual Funds (“MMMF”) in order to get optimum investment returns. Such private equity funds and Money Market Mutual Funds issued participation units and the Bank holds the majority ownership of the participation units issued by these PEFs and MMMFs.
Berdasarkan analisa Bank, RDPT dan RDPU ini memenuhi definisi Entitas Terstruktur seperti yang dijabarkan dalam Catatan 2f, sehingga Entitas Terstruktur ini harus dikonsolidasi ke dalam laporan keuangan Bank, hal ini karena Bank menguasai mayoritas risiko dan imbalan yang berhubungan dengan kepemilikan atas unit penyertaan dalam RDPT dan RDPU. Secara substansi, aktivitas RDPT dan RDPU dilakukan untuk kepentingan Bank sesuai dengan kepentingan bisnisnya dan Bank mendapatkan keuntungan dari kegiatan RDPT dan RDPU tersebut.
Based on the Bank’s analysis, these PEFs and MMMFs meet the definition of Structured Entities as explained in Note 2f, such that these Structured Entities should be consolidated into the Bank’s financial statements because the Bank has the majority of risks and rewards of ownership of these funds. In substance, the activities of the funds are conducted on behalf of the Bank according to its specific business needs so that the Bank obtains benefit from the funds’ activities.
107
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
35. INVESTASI DALAM REKSA PENEMPATAN TERBATAS (lanjutan)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
DANA
35. INVESTMENT IN PRIVATE EQUITY FUNDS (continued)
Berikut ini adalah rincian RDPT dan RDPU yang dikonsolidasikan kedalam laporan keuangan konsolidasian Bank:
The following are the details of PEF that have been consolidated in the Bank’s consolidated financial statements:
31 Desember/December 31, 2015
31 Desember/December 31, 2014
Reksa Dana Penyertaan Terbatas / Private Equity Funds - BNIS Obligasi - BNIS Garuda - BNIS Global - Bahana Maxima USD - Mandiri Obligasi Negara - NISP Fleksi Dinamis - Panin Fleksi Maxi
Reksa Dana Penyertaan Terbatas / Privates Equity Funds - BNIS Obligasi - BNIS Garuda - BNIS Global - Bahana Maxima USD - Mandiri Obligasi Negara - NISP Fleksi Dinamis - Panin Fleksi Maxi
Reksa Dana Pasar Uang / Money Market Mutual Funds
Reksa Dana Pasar Uang / Money Market Mutual Funds - AAA Money Market Fund - Batavia Dana Lancar - Batavia Dana Likuid - Bahana USD Cash - Danareksa Seruni Pasar Uang V - Danareksa Seruni Pasar Uang Dollar - TRAM Pundi Kas 3 - BNI-AM Dana Mega Likuid Dollar - Mandiri Kapital Dollar
- RHB OSK Money Market Fund - Batavia Dana Lancar - Batavia Dana Lancar USD - Bahana Likuid Cash - Bahana USD Cash - Danareksa Seruni Pasar Uang V - Danareksa Seruni Pasar Uang Dollar - TRAM Pundi Kas 3 - BNI-AM Dana Mega Likuid Dollar - Mandiri Kapital Dollar Optima - CIMB-P Cash Fund 2 - Syailendra Money Market Fund - Sucorinvest Likuid Fund - Mega Dana Pasar Uang - Premier Likuid
36. LIABILITAS IMBALAN PASCA-KERJA
36. POST-EMPLOYMENT BENEFITS LIABILITY The Bank determines obligation for postemployment benefits based on actuarial calculation performed by an independent actuary, PT Lastika Dipa, based on its reports dated February 29, 2016 and February 16, 2015 for 2015 and 2014, respectively and PT Dayamandiri Dharma Fonsilindo, based on its report dated February 24, 2014 for 2013. Obligation for post-employment benefits are calculated using the “Projected Unit Credit” method with the following assumptions:
Bank mencatat liabilitas imbalan pasti atas imbalan pasca-kerja (post-employment benefit) berdasarkan perhitungan aktuaria yang dilakukan oleh aktuaris independen, PT Lastika Dipa, berdasarkan laporannya masing-masing pada tanggal 29 Februari 2016 dan 16 Februari 2015 untuk tahun 2015 dan 2014 dan PT Dayamandiri Dharma Fonsilindo berdasarkan laporannya pada tanggal 24 Februari 2014 untuk tahun 2013. Liabilitas imbalan pasti atas imbalan pasca-kerja (postemployment benefit) tersebut dihitung dengan menggunakan metode “Projected Unit Credit” dan asumsi-asumsi signifikan sebagai berikut:
31 Desember/December 31
Tingkat diskonto Tingkat kenaikan upah (gaji) Usia pensiun Tingkat kematian
2015
2014
2013
9,00% 6,00% 55 tahun/years Tabel TMI-3-2011/ TMI-3-2011 table
8,40% 6,00% 55 tahun/years Tabel TMI-3-2011/ TMI-3-2011 table
9,00% 6,00% 55 tahun/years Tabel TMI-3-2011/ TMI-3-2011 table
108
Annual discount rate Annual wages (salary) increase Pension age Mortality rate
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
36. LIABILITAS IMBALAN PASCA-KERJA (lanjutan)
36. POST-EMPLOYMENT (continued)
BENEFITS
LIABILITY
Expenses recognized in the consolidated statement of profit or loss and other comprehensive income were as follows:
Beban yang diakui dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian adalah sebagai berikut:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2014 (Disajikan kembali/ As restated)
2015 Beban jasa kini Beban bunga Keuntungan atas kurtailmen
33.886 18.313 (29.765)
47.784 20.214 (41.093)
Current service cost Interest expense Curtailment gain
Subtotal Biaya pesangon pemutusan hubungan kerja
22.434
26.905
Subtotal
-
16.128
Termination
Total (Catatan 32)
22.434
43.033
Total (Note 32)
The movements of estimated post-employment benefit liability in the statements of financial position were as follows:
Rekonsiliasi perubahan liabilitas selama tahun berjalan yang diakui di laporan posisi keuangan adalah sebagai berikut:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31
2015
2014 (Disajikan kembali/ As restated)
2013 (Disajikan kembali/ As restated)
229.499 26.905 (9.799)
331.268 38.553 (4.076)
Liabilitas pada awal tahun Penambahan tahun berjalan Pembayaran selama tahun berjalan Jumlah yang diakui di pendapatan komprehensif lainnya
271.661 22.434 (39.845) 957
25.056
(136.246)
Liabilitas pada akhir tahun
255.207
271.661
229.499
Liability at beginning of year Addition during the year (Note 32) Payment during the year Total amount recognized in other comprehensive income Liability at end of year
The movements in the present value of liabilities for employee benefits are as follows:
Mutasi nilai kini liabilitas imbalan kerja adalah sebagai berikut:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2014 (Disajikan kembali/ As restated)
2015 Saldo pada awal tahun Beban jasa kini Beban bunga Kurtailmen dan penyelesaian Manfaat yang dibayarkan Kerugian pada kewajiban aktuaria
271.661 33.886 18.313 (29.765) (39.845) 957
25.056
Balance at beginning of year Current service cost Interest cost Curtailment and settlement Benefit paid Actuarial losses on obligation
Saldo pada akhir tahun
255.207
271.661
Balance at end of year
109
229.499 47.784 20.214 (41.093) (9.799)
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
36. LIABILITAS IMBALAN PASCA-KERJA (lanjutan)
36. POST-EMPLOYMENT (continued)
BENEFITS
LIABILITY
The movements in the balance of actuarial gain (loss) charged to other comprehensive income, gross deferred tax:
Mutasi keuntungan (kerugian) aktuarial yang diakui sebagai penghasilan komprehensif lain, bruto pajak tangguhan:
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2014 (Disajikan kembali/ As restated)
2015 Saldo awal, 1 Januari Kerugian aktuarial yang diakui sebagai penghasilan komprehensif lain
111.190
Saldo akhir
110.233
136.246
(957)
Beginning balance, January 1, Actuarial losses charged to other comprehensive income
(25.056) 111.190
Ending balance
The following table demonstrates the sensitivity to a reasonably possible change in discount rates and salary increment rate amounted 1%, with all other variables held constant, of the present value of employee benefits obligation:
Tabel berikut menunjukkan sensitivitas atas kemungkinan perubahan tingkat diskonto dan tingkat kenaikan gaji sebesar 1%, dengan variabel lain dianggap tetap, terhadap nilai kini kewajiban imbalan kerja karyawan:
31 Desember/December 31, 2015 Tingkat diskonto/ Discount rate Kenaikan/ Increase Dampak pada agregat biaya jasa kini Dampak pada nilai kini kewajiban imbalan kerja karyawan
Tingkat kenaikan gaji/ Salary increment rate
Penurunan/ Decrease
Kenaikan/ Increase
Penurunan/ Decrease
(5.576)
2.975
5.728
(2.694)
(32.839)
17.382
33.738
(16.011)
Effect on the aggregate current service cost Effect on present value of employee benefit obligation
31 Desember/December 31, 2014 Tingkat diskonto/ Discount rate Kenaikan/ Increase Dampak pada agregat biaya jasa kini Dampak pada nilai kini kewajiban imbalan kerja karyawan
Tingkat kenaikan gaji/ Salary increment rate
Penurunan/ Decrease
Kenaikan/ Increase
Penurunan/ Decrease
(8.226)
4.403
8.404
(3.938)
(38.543)
20.468
39.378
(18.624)
Effect on present value of employee benefit obligation Effect on present value of employee benefit obligation
The maturity of present value of benefits obligation as of December 31, 2015 is as follows:
Jatuh tempo nilai kini liabilitas imbalan kerja pada tanggal 31 Desember 2015 adalah sebagai berikut: 2015 Dalam waktu 12 bulan berikutnya Antara 1 dan 2 tahun Antara 2 dan 5 tahun Di atas 5 tahun
24.354 49.783 348.430 206.426
Within the next 12 months Between 1 and 2 years Between 2 and 5 years Beyond 5 years
Total
628.993
Total
The weighted average duration of the present value of liabilities for employee benefits at the end of the reporting period is 13.68 years.
Durasi rata-rata tertimbang dari nilai kini liabilitas imbalan kerja karyawan di akhir periode pelaporan adalah 13,68 tahun. 110
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
37. LABA PER SAHAM DASAR
37. BASIC EARNINGS PER SHARE Basic earnings per share is calculated by dividing the income for the year attributable to shareholders by the weighted average number of outstanding common shares during the year.
Laba per saham dihitung dengan membagi laba tahun berjalan yang tersedia bagi pemegang saham dengan rata-rata tertimbang jumlah saham biasa yang beredar pada tahun bersangkutan.
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015 Laba tahun berjalan kepada pemegang saham Rata-rata tertimbang jumlah saham biasa yang beredar
2014
1.052.771
568.059
6.963.775.206
6.963.775.206
Income for the year attributable to shareholders Weighted average number of outstanding common shares
151
82
Basic earnings per share (full amount)
Laba per saham dasar (nilai penuh)
38. SEGMEN OPERASI
38. OPERATING SEGMENT
Bank menganalisa segmen secara geografis dimana manajemen menelaah laporan internal manajemen secara bulanan untuk masing-masing area. Berikut adalah ringkasan yang menjelaskan tiap-tiap area geografis Bank:
The Bank performs geographicalsegment analysis whereby management reviews monthly management internal report for each area. The following summary describes each of the Bank’s geographical area :
•
Kantor Pusat terdiri dari Treasury, Card Center dan unit-unit fungsional dimana didalamnya termasuk aset, liabilitas, pendapatan dan beban yang tidak dapat dialokasikan.
•
Head Office consists of Treasury, Card Center and other functional divisions, including assets, liabilities, incomes and expenses that cannot be allocated.
•
Wilayah Jakarta terdiri dari seluruh kantor cabang dan kantor cabang pembantu di Jabodetabek dan provinsi Banten.
•
Region Jakarta consists of all branches and sub-branches in Jabodetabek and Banten province.
•
Wilayah Bandung terdiri dari seluruh kantor cabang dan kantor cabang pembantu di propinsi Jawa Barat.
•
Region Bandung consists of all branches and sub-branches in West Java.
•
Wilayah Medan terdiri dari seluruh kantor cabang dan kantor cabang pembantu di Sumatera dan Batam.
•
Region Medan consists of all branches and sub branches in Sumatera and Batam.
•
Wilayah Semarang terdiri dari seluruh kantor cabang dan kantor cabang pembantu di propinsi Jawa Tengah.
•
Region Semarang consists of all branches and sub branches in Central Java.
•
Wilayah Surabaya terdiri dari seluruh kantor cabang dan kantor cabang pembantu di propinsi Jawa Timur, Bali dan Nusa Tenggara.
•
Region Surabaya consists of all branches and sub-branches in East Java, Bali and Nusa Tenggara.
•
Wilayah Makassar terdiri dari seluruh kantor cabang dan kantor cabang pembantu di Sulawesi, Kalimantan, Maluku dan Papua.
•
Region Makassar consists of all branches and sub branches in Sulawesi, Kalimantan, Maluku and Papua. Performance is measured based on segment profit before income tax, as included in the internal management reports that are reviewed by the management of the Bank. Information regarding the results of each geographical area is included:
Kinerja diukur berdasarkan laba segmen sebelum pajak penghasilan, seperti yang disajikan di dalam laporan internal manajemen yang ditelaah oleh manajemen Bank. Informasi mengenai hasil dari tiap area geografis disajikan di bawah ini:
111
The original consolidated financial statements included herein are in Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
38. SEGMEN OPERASI (lanjutan)
38. OPERATING SEGMENT (continued) Tahun yang Berakhir pada tanggal 31 Desember/Year ended December 31, 2015
Keterangan
Kantor Pusat/ Head Office
Wilayah Jakarta/ Region Jakarta
Wilayah Bandung/ Region Bandung
Wilayah Medan/ Region Medan
Wilayah Semarang/ Region Semarang
Wilayah Surabaya/ Region Surabaya
Wilayah Makassar/ Region Makassar
Total Segmen/ Total Segment
Eliminasi/ Elimination
Total
Description
Pendapatan eksternal:
External revenue:
Pendapatan bunga bersih
4.820.669
Provisi dan komisi bersih
1.298.842
Pendapatan operasional lainnya Pendapatan antar-segmen
(1.093.425)
(54.158)
(156.818)
18.473
(136.294)
(95.629)
3.302.818
-
3.302.818
Net interest income
70.675
24.033
21.581
16.535
26.386
48.362
1.506.414
-
1.506.414
Net fees and commissions
370.190
13.957
6.612
5.654
2.659
2.757
2.711
404.540
-
404.540
Other operating income
2.706.784
2.161.999
251.960
367.994
141.573
462.955
603.623
6.696.888
(6.696.888)
-
Inter-segment revenue
(5.751.870)
(366.965)
(90.300)
(74.140)
(71.490)
(134.158)
(207.965)
(6.696.888)
6.696.888
-
Inter-segment expense
Total pendapatan segmen
3.444.615
786.241
138.147
164.271
107.750
221.646
351.102
5.213.772
-
5.213.772
Total segment revenue
Beban operasional lainnya
(2.929.857)
(349.265)
(125.776)
(140.885)
(109.173)
(148.527)
(231.390)
(4.034.873)
-
(4.034.873)
436.976
12.371
23.386
73.119
119.712
1.178.899
-
1.178.899
Operating income
577
362
1.158
649
2.515
59.870
-
59.870
Non-operating income
-
1.238.769
Reportable segment profit before tax
Beban antar-segmen
Laba operasi Pendapatan non-operasional Total pendapatan segmen sebelum pajak
Aset segmen Liabilitas segmen
514.758
58.246
(3.637)
(1.423)
573.004
433.339
12.948
23.748
(265)
73.768
122.227
1.238.769
54.974.822
28.944.055
2.983.425
4.538.589
2.010.273
6.296.769
7.344.092
107.092.025
(38.866.855)
68.225.170
(44.123.391)
(28.510.717)
(2.970.477)
(4.514.841)
(2.010.539)
(6.223.000)
(7.221.865)
(95.574.830)
(38.866.855)
(56.707.975)
112
Other operating expenses
Reportable segment assets Reportable segment liabilities
The original consolidated financial statements included herein are in Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
38. SEGMEN OPERASI (lanjutan)
38. OPERATING SEGMENT (continued) Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31, 2014
Keterangan
Kantor Pusat/ Head Office
Wilayah Jakarta/ Region Jakarta
Wilayah Bandung/ Region Bandung
Wilayah Medan/ Region Medan
Wilayah Semarang/ Region Semarang
Wilayah Surabaya/ Region Surabaya
Wilayah Makassar/ Region Makassar
Total Segmen/ Total Segment
Eliminasi/ Elimination
Total
Description
Pendapatan eksternal:
External revenue:
Pendapatan bunga bersih
4.013.199
(1.132.830)
(13.213)
(104.145)
32.702
(113.105)
62.441
2.745.049
-
2.745.049
Net interest income
Provisi dan komisi bersih
1.102.425
76.965
26.062
24.870
19.157
28.193
52.845
1.330.517
-
1.330.517
Net fees and commissions
6.373
15.663
9.686
5.412
3.032
2.763
4.029
46.958
-
46.958
Other operating income
2.589.009
1.870.930
227.230
310.715
128.044
387.689
488.069
6.001.686
(6.001.686)
-
Inter-segment revenue
(96.846)
(79.138)
(131.750)
(251.285)
(6.001.686)
6.001.686
-
Inter-segment expense
Pendapatan operasional lainnya Pendapatan antar-segmen Beban antar-segmen
(4.951.725)
(375.368)
(115.574)
Total pendapatan segmen
2.759.281
455.360
134.191
140.006
103.797
173.790
356.099
4.122.524
-
4.122.524
Beban operasional lainnya
(2.416.864)
(354.311)
(142.089)
(141.343)
(103.709)
(149.020)
(208.783)
(3.516.119)
-
(3.516.119)
342.417
101.049
(7.898)
88
24.770
147.316
606.405
-
606.405
Operating income
38.206
3.870
1.582
2.210
1.265
2.950
2.518
52.601
-
52.601
Non-operating income
380.623
104.919
(6.316)
873
1.353
27.720
149.834
659.006
-
659.006
Reportable segment profit before tax
53.057.766
29.613.625
4.103.030
4.608.923
1.961.904
5.379.172
6.959.173
105.683.593
(46.366.622)
(29.508.707)
(4.109.345)
(4.608.049)
(1.960.552)
(5.351.452)
(6.809.339)
Laba operasi Pendapatan non-operasional Total pendapatan segmen sebelum pajak
Aset segmen Liabilitas segmen
(1.337)
113
(98.714.066)
(39.101.133)
66.582.460
39.101.133
(59.612.933)
Total segment revenue Other operating expenses
Reportable segment assets Reportable segment liabilities
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
38. SEGMEN OPERASI (lanjutan)
38. OPERATING SEGMENT (continued) The elimination of intersegment transactions arose because the Bank’s internal segment reporting captures segment information based on each independent regions which may include intersegment transaction such as borrowings to another segment.
Eliminasi transaksi antar segmen usaha timbul karena pelaporan segmen internal Bank mengambil informasi segmen berdasarkan setiap wilayah independen yang mungkin mencakup transaksi antar segmen usaha seperti pinjaman ke segmen usaha yang lain. 39. TRANSAKSI DENGAN PIHAK BERELASI
39. TRANSACTIONS WITH RELATED PARTIES The details of significant transactions with related parties, except for transactions that are subject to the Bank’s confidentiality policy, were as follows:
Rincian transaksi signifikan dengan pihak berelasi, kecuali yang menyangkut rahasia Bank, adalah sebagai berikut:
31 Desember/December 31, 2015 Jenis Giro pada bank lain (Catatan 6): PT Bank Pembangunan Daerah Sulawesi Utara PT Bank Pembangunan Daerah Sulawesi Tengah Total giro pada bank lain Penempatan pada Bank Indonesia dan bank lain (Catatan 7): PT Bank Mega Syariah PT Bank Pembangunan Daerah Sulawesi Utara PT Bank Pembangunan Daerah Sulawesi Tengah Total penempatan pada Bank Indonesia dan bank lain
Persentase (%)/ Percentage (%)
Total
3.292
0,005%
Current accounts with other banks (Note 6): PT Bank Pembangunan Daerah Sulawesi Utara PT Bank Pembangunan Daerah Sulawesi Tengah
11.125
0,017%
Total current accounts with other banks
7.833
0,012%
280.000
0,41%
245.000
0,36%
45.000
0,07%
Placement with Bank Indonesia and other banks (Note 7): PT Bank Mega Syariah PT Bank Pembangunan Daerah Sulawesi Utara PT Bank Pembangunan Daerah Sulawesi Tengah
570.000
0,84%
Total placement with Bank Indonesia and other bank
300.000 19.540
0,44% 0,03%
Securities (Note 8): PT Garuda Indonesia (Persero) Tbk PT Mega Capital Indonesia
319.540
0,47%
Total securities
360.313
0,53%
Securities purchase under agreement to resell (Note 9): Mega Asset Management
124.820 24.279 6.927 6.218 4.801 2.525
0,18% 0,04% 0,01% 0,009% 0,007% 0,004%
1.794
0,003%
78.579 44.166
0,12% 0,06%
294.109
0,43%
Total loans
Efek-efek (Catatan 8): PT Garuda Indonesia (Persero) Tbk PT Mega Capital Indonesia Total efek-efek Efek-efek yang dibeli dan janji dijual kembali (Catatan 9): Mega Asset Management Kredit yang diberikan (Catatan 11f): PT Duta Visual Nusantara TV 7 PT Trans fashion Indonesia PT Kaltim Hijau Makmur PT Kutai Agro Lestari PT Trans Coffee PT Mega Capital Indonesia PT Bank Pembangunan Daerah Sulawesi Utara Direksi dan karyawan kunci di atas Rp1 miliar Lain-lain di bawah Rp1 miliar Total kredit yang diberikan Aset lain-lain (Catatan 14): Lain-lain di bawah Rp 1 miliar Giro (Catatan 16) Tabungan (Catatan 17)
Type
Loans (Note 11f): PT Duta Visual Nusantara TV 7 PT Trans fashion Indonesia PT Kaltim Hijau Makrmur PT Kutai Agro Lestari PT Trans Coffee PT Mega Capital Investama PT Bank Pembangunan Daerah Sulawesi Utara Directors and key employees above Rp1 billion Others - below Rp1 billion
6.010
0,009%
Other assets (Note 14): Others - below Rp1 billion
1.178.083
1,73%
Current accounts (Note 16)
382.138
0,56%
Saving deposits (Note 17)
114
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. TRANSAKSI (lanjutan)
DENGAN
PIHAK
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
BERELASI
39. TRANSACTIONS (continued)
WITH
RELATED
PARTIES
The details of significant transactions with related parties, except for transactions that are subject to the Bank’s confidentiality policy, were as follows: (continued)
Rincian transaksi signifikan dengan pihak berelasi, kecuali yang menyangkut rahasia Bank, adalah sebagai berikut: (lanjutan)
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31, 2015 Jenis Deposito berjangka (Catatan 18) Simpanan dari bank lain (Catatan 19) Beban yang masih harus dibayar dan liabilitas lain-lain (Catatan 23) Pendapatan bunga Beban bunga
Persentase (%)/ Percentage (%)
Total
Type
1.827.404
3,22%
Time deposits (Note 18)
6.974
0,01%
Deposits from other banks (Note 19)
3.401
0,006%
Accrued expenses and other liabilities (Note 23)
33.841
0,52%
Interest income
210.802
6,68%
Interest expenses
Beban asuransi kesehatan karyawan (Catatan 32): PT Asuransi Umum Mega
32.552
2,93%
Employees health insurance expenses (Note 32): PT Asuransi Umum Mega
Pendapatan sewa (Catatan 14a): PT Duta Visual Nusantara TV 7 PT Asuransi Umum Mega PT Bank Mega Syariah PT Para Bandung Propertindo PT Mega Capital Indonesia PT Asuransi Jiwa Mega Indonesia Lain-lain di bawah Rp1 miliar
4.879 2.073 1.487 1.307 1.128 1.087 1.071
5,14% 2,19% 1,57% 1,38% 1,19% 1,15% 1,13%
Rent income (Note 14a): PT Duta Visual Nusantara TV 7 PT Asuransi Umum Mega PT Bank Mega Syariah PT Para Bandung Propertindo PT Mega Capital Indonesia PT Asuransi Jiwa Mega Indonesia Others - below Rp1 billion
13.032
13,75%
Total rent income
Total pendapatan sewa
31 Desember/December 31, 2015 Jenis
Persentase (%)/ Percentage (%)
Total
Type
Liabilitas kontinjensi - neto (Catatan 34): PT Trans Fashion Indonesia PT Kutai Agro Lestari PT Indonusa Telemedia PT Metropolitan Retailmart Lain-lain di bawah Rp1 miliar
132.519 15.000 13.785 10.633 21
-
Contingentliabilities - net (Note 34): PT Trans Fashion Indonesia PT Kutai Agro Lestari PT Indonusa Telemedia PT Metropolitan Retailmart Others - below Rp1 billion
Total liabilitas kontinjensi
171.958
-
Total contingent liabilities
13.785
-
Commitment liabilities - net (Note 34): PT Sekata Prima Nusa
Liabilitas komitmen - neto (Catatan 34): PT Sekata Prima Nusa
115
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. TRANSAKSI (lanjutan)
DENGAN
PIHAK
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
BERELASI
39. TRANSACTIONS (continued)
WITH
RELATED
PARTIES
The details of significant transactions with related parties, except for transactions that are subject to the Bank’s confidentiality policy, were as follows: (continued)
Rincian transaksi signifikan dengan pihak berelasi, kecuali yang menyangkut rahasia Bank, adalah sebagai berikut: (lanjutan)
31 Desember/December 31, 2014 Jenis
Persentase (%)/ Percentage (%)
Total
Type
Giro pada bank lain (Catatan 6): PT Bank Pembangunan Daerah Sulawesi Utara PT Bank Pembangunan Daerah Sulawesi Tengah
2.226
0,0033%
521
0,0008%
Current accounts with other banks (Note 6): PT Bank Pembangunan Daerah Sulawesi Utara PT Bank Pembangunan Daerah Sulawesi Tengah
Total giro pada bank lain
2.747
0,0041%
Total current accounts with other banks
0,18%
Placement with Bank Indonesia and other banks (Note 7): PT Bank Pembangunan Daerah Sulawesi Utara
300.000 19.380
0,45% 0,03%
Securities (Note 8): PT Garuda Indonesia (Persero) Tbk PT Mega Capital Indonesia
319.380
0,48%
Total securities
124.533 46.153 8.690
0,19% 0,07% 0,01%
Penempatan pada Bank Indonesia dan bank lain (Catatan 7): PT Bank Pembangunan Daerah Sulawesi Utara
120.000
Efek-efek (Catatan 8): PT Garuda Indonesia (Persero) Tbk PT Mega Capital Indonesia Total efek-efek Kredit yang diberikan (Catatan 11f): PT Duta Visual Nusantara TV 7 PT Trans fashion Indonesia PT Mitra Kalimantan Utama PT Bank Pembangunan Daerah Sulawesi Utara PT Sekata Prima Nusa PT Mega Capital Indonesia PT Trans Coffee PT Dian Abdi Nusa Direksi dan karyawan kunci di atas Rp1 miliar Lain-lain di bawah Rp1 miliar
8.279 7.372 3.115 1.520 1.124
0,01% 0,01% 0,005% 0,002% 0,002%
23.955 100.971
0,04% 0,15%
Loans (Note 11f): PT Duta Visual Nusantara TV 7 PT Trans fashion Indonesia PT Mitra Kalimantan Utama PT Bank Pembangunan Daerah Sulawesi Utara PT Sekata Prima Nusa PT Mega Capital Indonesia PT Trans Coffee PT Dian Abdi Nusa Directors and key employees above Rp1 billion Others - below Rp1 billion
Total kredit yang diberikan
325.712
0,49%
Total loans
5.329
0,008%
Other assets (Note 14): Others - below Rp1 billion
647.153
1,08%
Current accounts (Note 16)
Aset lain-lain (Catatan 14): Lain-lain di bawah Rp 1 miliar Giro (Catatan 16) Tabungan (Catatan 17)
469.738
0,78%
Saving deposits (Note 17)
3.757.466
6,29%
Time deposits (Note 18)
Simpanan dari bank lain (Catatan 19)
28.292
0,05%
Deposits from other banks (Note 19)
Beban yang masih harus dibayar dan liabilitas lain-lain (Catatan 23)
31.815
0,05%
Accrued expenses and other liabilities (Note 23)
Deposito berjangka (Catatan 18)
116
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. TRANSAKSI (lanjutan)
DENGAN
PIHAK
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
BERELASI
39. TRANSACTIONS (continued)
WITH
RELATED
PARTIES
The details of significant transactions with related parties, except for transactions that are subject to the Bank’s confidentiality policy, were as follows: (continued)
Rincian transaksi signifikan dengan pihak berelasi, kecuali yang menyangkut rahasia Bank, adalah sebagai berikut: (lanjutan)
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31, 2014 Jenis Pendapatan bunga Beban bunga Beban asuransi kesehatan karyawan (Catatan 32): PT Asuransi Umum Mega Pendapatan sewa (Catatan 14a): PT Duta Visual Nusantara TV 7 PT Asuransi Jiwa Mega Life PT Asuransi Umum Mega PT Bank Mega Syariah PT Mega Capital Indonesia Lain-lain di bawah Rp1 miliar Total pendapatan sewa
Persentase (%)/ Percentage (%)
Total
Type
29.949
0,50%
Interest income
163.677
5,06%
Interest expenses
34.963
3,18%
Employees health insurance expenses (Note 32): PT Asuransi Umum Mega
3.134 2.357 2.073 1.449 1.128 1.696
4,10% 3,08% 2,71% 1,90% 1,48% 2,22%
Rent income (Note 14a): PT Duta Visual Nusantara TV 7 PT Asuransi Jiwa Mega Life PT Asuransi Umum Mega PT Bank Mega Syariah PT Mega Capital Indonesia Others - below Rp1 billion
11.837
15,49%
Total rent income
31 Desember/December 31, 2014 Jenis
Persentase (%)/ Percentage (%)
Total
Type
Liabilitas kontinjensi - neto (Catatan 34): PT Trans Fashion Indonesia PT Kutai Agro Lestari PT Metropolitan Retailmart
184.169 39.770 13.136
-
Contingentliabilities - net (Note 34): PT Trans Fashion Indonesia PT Kutai Agro Lestari PT Metropolitan Retailmart
Total liabilitas kontinjensi
237.075
-
Total contingent liabilities
12.385
-
Commitment liabilities - net (Note 34): PT Sekata Prima Nusa
Liabilitas komitmen - neto (Catatan 34): PT Sekata Prima Nusa
117
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. TRANSAKSI (lanjutan)
DENGAN
PIHAK
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
BERELASI
39. TRANSACTIONS WITH RELATED PARTIES (continued)
Manajemen Bank berkeyakinan tidak terdapat transaksi dengan pihak berelasi yang mengandung benturan kepentingan sebagaimana diatur dalam Peraturan BAPEPAM-LK No. IX.E.1 tentang Benturan Kepentingan Transaksi Tertentu.
The Bank’s management believes that there were no related parties transactions which give rise to conflict of interest as defined in BAPEPAM-LK Regulation No. IX.E.1 regarding Conflict of Interest on Certain Transactions.
Keterangan:
Description:
a.
Persentase dari giro pada bank lain, penempatan pada Bank Indonesia dan bank lain, efek-efek, efek-efek yang dibeli dengan janji dijual kembali, kredit yang diberikan dan aset lain-lain dihitung terhadap jumlah aset konsolidasian pada masing-masing tanggal laporan posisi keuangan konsolidasian.
a.
Percentages of current account with other banks, placement with Bank Indonesia and other banks, securities, securities of purchase under agreement to resell, loans and other assets are computed based on total consolidated assets at each consolidated statements of financial position date.
b.
Persentase dari giro, tabungan, deposito berjangka, simpanan dari bank lain, beban yang masih harus dibayar dan liabilitas lainlain dihitung terhadap jumlah liabilitas pada masing-masing tanggal laporan posisi keuangan konsolidasian.
b.
Percentages of demand deposits, saving deposits, time deposits, deposits from other banks, accrued expenses and other liabilities are computed based on total liabilities at each consolidated statements of financial position date.
c.
Persentase dari pendapatan bunga dihitung terhadap jumlah pendapatan bunga untuk masing-masing tahun yang bersangkutan.
c.
Percentages of interest income are computed based on total interest income for each related year.
d.
Persentase dari beban bunga dihitung terhadap jumlah beban bunga dan pembiayaan lainnya untuk masing-masing tahun yang bersangkutan.
d.
Percentages of interest expenses are computed based on total interest expenses and other financing charges for each related year.
e.
Persentase dari beban asuransi kesehatan karyawan dihitung terhadap jumlah beban karyawan untuk masing-masing tahun yang bersangkutan.
e.
Percentages of employee’s health insurance expense are computed based on total personnel expenses for each related year.
f.
Persentase dari pendapatan sewa dihitung terhadap jumlah pendapatan bukan operasional untuk masing-masing tahun yang bersangkutan.
f.
Percentages of rent income are computed based on total non-operating income for each related year.
118
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. TRANSAKSI (lanjutan)
DENGAN
PIHAK
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
BERELASI
39. TRANSACTIONS (continued)
WITH
RELATED
PARTIES
Sifat hubungan dengan pihak berelasi:
The nature of relationship with related parties:
-
-
Hubungan kepemilikan/pemegang saham yang sama • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •
Related due shareholders • • • • • • • • • • • • • • •
PT Televisi Transformasi Indonesia PT Duta Visual Nusantara TV 7 PT Para Bandung Propertindo PT Mega Capital Indonesia PT Bank Mega Syariah PT Asuransi Jiwa Mega Life PT Asuransi Umum Mega PT Mega Corpora PT Trans Property PT Trans Corpora PT CT Corpora PT Batam Indah Investindo PT Trans Coffee PT Mega Central Finance PT Anta Express Tour & Travel Service Tbk PT Trans Airways PT Trans Media Corpora PT Trans Rekan Media PT Trans Entertainment PT Trans Fashion Indonesia PT Trans Lifestyle PT Para Inti Energy PT Para Energy Investindo PT Trans Kalla Makassar PT Trans Studio PT Trans Ice PT Mega Auto Finance PT Para Bali Propertindo PT Mega Indah Propertindo PT CT Agro PT Kaltim CT Agro PT Kalbar CT Agro PT Kalteng CT Agro PT Metropolitan Retailmart PT Mega Finance PT Mega Asset Management PT Asuransi Jiwa Mega Indonesia PT Perkebunan Indonesia Lestari PT Perkebunan Inti Indonesia, PT Vaya Tour PT Agranet Multicitra Siberkom PT Trans Mart PT Trans Grosir Indonesia PT Trans Retail Indonesia (dahulu PT Carrefour Indonesia) PT Bank Pembangunan Daerah Sulawesi Utara PT Mega Capital Investama
• • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •
119
to
the
same
ownership/
PT Televisi Transformasi Indonesia PT Duta Visual Nusantara TV 7 PT Para Bandung Propertindo PT Mega Capital Indonesia PT Bank Mega Syariah PT Asuransi Jiwa Mega Life PT Asuransi Umum Mega PT Mega Corpora PT Trans Property PT Trans Corpora PT CT Corpora PT Batam Indah Investindo PT Trans Coffee PT Mega Central Finance PT Anta Express Tour & Travel Service Tbk PT Trans Airways PT Trans Media Corpora PT Trans Rekan Media PT Trans Entertainment PT Trans Fashion Indonesia PT Trans Lifestyle PT Para Inti Energy PT Para Energy Investindo PT Trans Kalla Makassar PT Trans Studio PT Trans Ice PT Mega Auto Finance PT Para Bali Propertindo PT Mega Indah Propertindo PT CT Agro PT Kaltim CT Agro PT Kalbar CT Agro PT Kalteng CT Agro PT Metropolitan Retailmart PT Mega Finance PT Mega Asset Management PT Asuransi Jiwa Mega Indonesia PT Perkebunan Indonesia Lestari PT Perkebunan Inti Indonesia PT Vaya Tour PT Agranet Multicitra Siberkom PT Trans Mart PT Trans Grosir Indonesia PT Trans Retail Indonesia (formerly PT Carrefour Indonesia) PT Bank Pembangunan Daerah Sulawesi Utara PT Mega Capital Investama
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. TRANSAKSI (lanjutan)
DENGAN
Sifat hubungan (lanjutan) -
PIHAK
dengan
pihak
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
BERELASI
39. TRANSACTIONS (continued)
berelasi:
• • • • • • • • • • • • • • • • • • • • • • • • • • • • • •
-
Related due to the same shareholders (continued) • • • • • • • • • •
PT Arah Tumata PT Dian Abdi Nusa PT Wahana Kutai Kencana PT Trans Estate PT Trans Studio Balikpapan PT Trans Studio Jakarta PT Trans Studio Manado PT Mega Indah Realty Development PT Rekreasindo Nusantara PT Bank Pembangunan Daerah Sulawesi Tengah PT Mitra Kalimantan Utama PT Sekata Prima Nusa PT Trans Oto Internasional PT Kaltim Hijau Makmur PT Kutai Argo Lestari PT Lembah Sawit Subur PT Mahakam Hijau Makmur PT Trans E Produksi PT Indonusa Telemedia PT Trans News Corpora PT Detik Ini Juga PT Tama Komunika Persada PT Detik TV Indonesia PT Trans Burger PT Alfa Retailindo PT Trans Rekreasindo PT Trans Ritel Properti PT Trans Distributor PT Trans Importir PT Trans Indo Distributor PT Trans Indo Treding PT Trans Indo Importir PT Transindo Digital Distribusi PT Transindo Digital Ritel PT Trans Event PT Trans Mahagaya PT Kutai Agro Lestari PT Trans Studio Makassar PT Trans Retail Properti PT Garuda Indonesia (Persero) Tbk
• • • • • • • • • • • • • • • • • • • • • • • • • • • • • •
PARTIES
ownership/
PT Arah Tumata PT Dian Abdi Nusa PT Wahana Kutai Kencana PT Trans Estate PT Trans Studio Balikpapan PT Trans Studio Jakarta PT Trans Studio Manado PT Mega Indah Realty Development PT Rekreasindo Nusantara PT Bank Pembangunan Daerah Sulawesi Tengah PT Mitra Kalimantan Utama PT Sekata Prima Nusa PT Trans Oto Internasional PT Kaltim Hijau Makmur PT Kutai Argo Lestari PT Lembah Sawit Subur PT Mahakam Hijau Makmur PT Trans E Produksi PT Indonusa Telemedia PT Trans News Corpora PT Detik Ini Juga PT Tama Komunika Persada PT Detik TV Indonesia PT Trans Burger PT Alfa Retailindo PT Trans Rekreasindo PT Trans Ritel Properti PT Trans Distributor PT Trans Importir PT Trans Indo Distributor PT Trans Indo Treding PT Trans Indo Importir PT Transindo Digital Distribusi PT Transindo Digital Ritel PT Trans Event PT Trans Mahagaya PT Kutai Agro Lestari PT Trans Studio Makassar PT Trans Retail Properti PT Garuda Indonesia (Persero) Tbk
In 2015, PT Asuransi Jiwa Mega Life are not Bank’s related parties.
Pada tahun 2015, PT Asuransi Jiwa Mega Life bukan merupakan pihak berelasi Bank. -
RELATED
The nature of relationship with related parties: (continued)
Hubungan kepemilikan/pemegang saham yang sama (lanjutan) • • • • • • • • • •
WITH
Hubungan manajemen atau karyawan kunci Bank
-
Related to the management employees of the Bank PT Para Duta Bangsa
PT Para Duta Bangsa 120
or
key
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
40. MASALAH HUKUM
40. LEGAL MATTERS
Antara April 2009 sampai dengan Juli 2010, telah terjadi pembobolan dana PT Elnusa Tbk sebesar Rp111.000 dan antara September 2010 sampai dengan April 2011 terjadi pembobolan dana Pemkab Batubara sebesar Rp.80.000 dengan melibatkan oknum Bank maupun oknum PT Elnusa Tbk dan Pemkab Batubara serta pihak-pihak lainnya.
Between April 2009 and July 2010, there was a fraud case of fund in PT Elnusa Tbk of Rp111,000 and between September 2010 to April 2011, there was also a fraud case of the fund in Batubara County of Rp80,000 involving officers of the Bank and also persons of PT Elnusa Tbk and Batubara County as well as other related parties.
Terhadap kejadian tersebut telah menimbulkan kasus-kasus sebagai berikut :
The incident has led to the following cases:
1.
1. PT Elnusa Tbk
PT Elnusa Tbk
a. The Corruption Case
a. Kasus Tindak Pidana Korupsi Dalam perkara tindak pidana korupsi pihak Kejaksaan, berdasarkan hasil penyidikannya, mengindikasikan adanya korupsi dana PT Elnusa Tbk di Bank yang melibatkan oknum dari PT Elnusa Tbk sendiri. Berdasarkan hasil pemeriksaan di tingkat Pengadilan Negeri, Pengadilan Tinggi dan di tingkat Kasasi terbukti bahwa kasus ini adalah merupakan tindak pidana korupsi. Kasus ini telah diproses hingga tingkat Mahkamah Agung R.I. yang artinya terhadap perkara tersebut telah mempunyai kekuatan tetap dan mengikat (final and binding) dan karenanya pihak Kejaksaan wajib untuk segera melaksanakan (eksekusi) terhadap keputusan tersebut.
In the criminal corruption case, the Indonesian attorney based on its investigation indicate that there is a fund corruption occur in Bank involving the individual from PT Elnusa Tbk itself. Based on the investigation at Indonesian District Court, High Court and Court of Cassation, it proves that this current case is indeed a corruption. This case has been processed up to Indonesia Supreme Court of Justice which mean this case has fixed and binding power and because of that, the attorney must execute the final verdict regarding the case.
Keputusan tersebut diputuskan pada tanggal 29 Agustus 2012 melalui Rapat Permusyawaratan Mahkamah Agung R.I., dimana Mahkamah Agung telah memutuskan dan menyatakan Para Terdakwa bersalah melakukan perbuatan melawan hukum berupa tindak pidana korupsi dan wajib untuk mengembalikan dana (yang di korupsinya) kepada Negara cq PT Elnusa Tbk.
The verdict has been decided on August 29, 2012 through the Consultative Meeting of Indonesia Supreme Court of Justice whereby the court decided and verdict all the defendant are guilty of violating the law on corruption and required to return all the money to the state and PT Elnusa Tbk.
121
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
40. MASALAH HUKUM (lanjutan)
40. LEGAL MATTERS (continued)
Terhadap kejadian tersebut telah menimbulkan kasus-kasus sebagai berikut : (lanjutan)
The Incident has led to the following cases: (continued)
1.
1. PT Elnusa Tbk (continued)
PT Elnusa Tbk (lanjutan)
a. The Corruption Case (continued)
a. Kasus Tindak Pidana Korupsi (lanjutan)
Based on the verdict of district attorneys whose roles as the executor of the verdict, they must exercise the execution process of all the material and money that has been confiscated by court and then be auctioned whereby the result will be returned to the state and PT Elnusa Tbk. If the confiscated material is not enough to cover the corruption amount that need to be returned to PT Elnusa Tbk, the court will seize and confiscate all the property that are owned by the defendant in order to return the fund that has been corrupted to the state and PT Elnusa Tbk.
Atas putusan tersebut Kejaksaan Negeri selaku pihak eksekutor/pelaksana eksekusi, wajib menjalankan proses eksekusi terhadap seluruh barang atau harta kekayaan yang telah disita oleh pengadilan untuk kemudian dilakukan pelelangan dan hasilnya masing-masing akan diserahkan kepada negara cq PT Elnusa Tbk. Apabila harta kekayaan yang disita ternyata tidak mencukupi untuk mengembalikan dana PT Elnusa Tbk yang dikorupsi, maka pihak Kejaksaan akan melakukan perampasan dan penyitaan terhadap seluruh harta kekayaan para terdakwa/terpidana guna mengembalikan dana yang dikorupsinya tersebut kepada Negara cq PT Elnusa Tbk. b.
b. Civil Case
Kasus Perdata Bank telah menjadi pihak tergugat dalam kasus perdata yang diajukan oleh PT Elnusa Tbk (pihak penggugat), dimana penggugat mengajukan gugatan perbuatan melawan hukum terhadap Bank karena adanya pemalsuan sertifikat deposito berjangka dengan gugatan material sebesar Rp111.000. Pada tanggal 22 Maret 2012. Majelis Hakim Pengadilan Negeri Jakarta Selatan mengabulkan sebagian gugatan penggugat dan menghukum Bank untuk mengembalikan dana milik penggugat.
The Bank has been the defendant of the civil case against PT Elnusa Tbk in which the plaintiff filed a case against law to the Bank based an indication of certification of deposit forgery amounting to Rp111,000. On March 22, 2012, the South Jakarta Disctrict Court of Justice grant the plaintiff charges and obligate the Bank to return the plaintiff fund.
Terkait dengan keputusan Pengadilan Negeri Jakarta Selatan tersebut, Bank telah mengajukan banding ke Pengadilan Tinggi DKI dan melaporkan putusan Majelis Hakim Pengadilan Negeri Jakarta Selatan ke Hakim Agung Bidang Pengawasan Mahkamah Agung R.I. serta ke Komisi Yudisial. Dalam keputusannya tanggal 10 Januari 2013, Pengadilan Tinggi DKI telah menguatkan keputusan dari Pengadilan Negeri Jakarta Selatan. Terhadap keputusan Pengadilan Tinggi tersebut, Pada tanggal 12 Februari 2014 Mahkamah Agung R.I. telah memutuskan menyatakan “Menolak Permohonan Kasasi” yang diajukan oleh Bank.
In relation to the decision from the South Jakarta District Court, the Bank filed an appeal to the High Court of DKI and report the verdict of District Court to the Indonesia Supervising Supreme Court of Judge and Judicial Review Team. On the decision that occur on January 10, 2013, the High Court of DKI upheld the decision of South Jakarta District Court. Towards the decision, on February 12, 2014, the Supreme Court decided to reject the appeal decision from the Bank.
122
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
40. MASALAH HUKUM (lanjutan)
40. LEGAL MATTERS (continued)
Terhadap kejadian tersebut telah menimbulkan kasus-kasus sebagai berikut : (lanjutan)
The Incident has led to the following cases: (continued)
1.
1. PT Elnusa Tbk (continued)
PT Elnusa Tbk (lanjutan) b.
b. Civil Case (continued)
Kasus Perdata (lanjutan) Dengan adanya dua keputusan yang kedua-duanya telah mempunyai kekuatan hukum tetap, yang saling bertentangan satu dengan yang lain, maka demi kepastian hukum perlu diajukan suatu upaya hukum luar biasa berupa Peninjauan Kembali terhadap keputusan dalam perkara perdatanya dikarenakan mengenai perbuatan pembobolan dana PT Elnusa Tbk telah terlebih dahulu diputuskan oleh Mahkamah Agung R.I. dalam perkara tipikor, dimana Bank bukan pihak yang harus bertanggung jawab untuk mengembalikan dana PT Elnusa Tbk yang dibobol oleh para pelaku Tipikor.
As there are two binding decision in which both have legal force that conflicted between each other, there must be a legal certainty needed to be taken. The action that can be taken to interced this problem is a Judicial Review on the civil case since the fund corruption case of PT Elnusa Tbk has already been decided first by the Indonesia Supreme Court of Justice and resulted that the Bank is not the related party that found guilty and need to return the corruption fund to PT Elnusa Tbk.
Bahwa Mahkamah Agung dalam putusannya terhadap perkara tipikor menyatakan bahwa para terpidana dinyatakan bersalah telah melakukan perbuatan melanggar hukum berupa tindak pidana korupsi dan karenanya masingmasing pelaku dihukum penjara sesuai dengan tingkat perbuatannya dan pada saat yang bersamaan para terpidana wajib untuk mengembalikan dan membayar ganti rugi/denda kepada Negara cq. PT Elnusa Tbk. Dilain pihak dalam perkara gugatan perdata yang diajukan PT Elnusa Tbk, Bank dinyatakan telah melakukan perbuatan melanggar hukum dan wajib untuk membayar kepada PT Elnusa Tbk sebesar Rp111.000.
That the Supreme Court in its decision regarding the corruption case decided that the defendant is found guilty of commiting unlawful action of corruption and because of that, each of the defendant will be sentenced to imprisonment in accordance with the level of action taken. At the same time, all the defedant must return and pay the compensation to states and PT Elnusa Tbk. On the other side on the civil case submitted by PT Elnusa Tbk, the Bank is found guilty of committing unlawful action and compulsory to pay the fine to PT Elnusa Tbk amounting Rp111,000.
Bahwa apapun keputusan Mahkamah Agung dalam proses Peninjauan Kembali seharusnya mengacu kepada keputusan Mahkamah Agung dalam perkara Tipikor, jika tidak demikian maka akan selalu ada dua keputusan yang berkekuatan tetap yang satu dengan yang lain saling bertentangan.
Any decision from the Supreme Court of the judicial review process should refer to the Supreme Court decision on the case of “Tipikor”, if not, then there will always be two binding decision in which both have legal force that conflicted between each other.
123
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
40. MASALAH HUKUM (lanjutan)
40. LEGAL MATTERS (continued)
Terhadap kejadian tersebut telah menimbulkan kasus-kasus sebagai berikut : (lanjutan)
The Incident has led to the following cases: (continued)
2.
2. Pemkab Batubara, North Sumatera
Pemkab Batubara, Sumatera Utara
a. The Corruption Case
a. Kasus Tindak Pidana Korupsi
Similar to the corruption case of PT Elnusa Tbk, Indonesian Financial Transaction Reports and Analysis Center notified that there is an corruption indication of government fund in coal county amounting to Rp80,000 closely similar to the case of embezzlement to PT Elnusa Tbk. This case has been completed to be processed in Indonesia Supreme Court of Justice. The decision has been read on October 23, 2012 which meant that the case has binding and legal force. Based on that matter, the court must execute all the verdict of the case in which all defendant (except for Itma Hari Basuki who is in the process of supreme court) have been found guilty of doing unlawful action in the form of corruption and money laundering of coal county government money. They were obligated by the court to return all the corruption fund to the coal county government.
Serupa dengan kasus tindak pidana korupsi PT Elnusa Tbk, Pusat Pelaporan dan Analisis Transaksi Keuangan (“PPATK”) melaporkan indikasi tindak pidana korupsi dana Pemerintah Kabupaten Batu Bara sebesar Rp80.000 dengan modus serupa dengan kasus pembobolan dana PT Elnusa Tbk. Kasus ini telah selesai di proses di Mahkamah Agung R.I. Dan putusan kasasi terakhir dibacakan pada tanggal 23 Oktober 2012 yang artinya terhadap perkara tersebut telah mempunyai kekuatan tetap dan mengikat (final and binding) dan karenanya pihak Kejaksaan wajib untuk segera melaksanakan (eksekusi) terhadap seluruh pelaku (kecuali terhadap Itma Hari Basuki yang masih dalam proses di Pengadilan Tinggi) yang telah dinyatakan bersalah melakukan perbuatan melawan hukum berupa tindak pidana korupsi dan/atau Tindak Pidana Pencucian Uang terhadap dana Pemkab Batu Bara dan diperintahkan untuk mengembalikan dana yang dikorupsi kepada Pemkab Batubara.
b. Civil Case
b. Kasus Perdata
At the beginning of February 2015, Pemkab Batubara has filed a lawsuit to the Bank, with a reason of unlawful acts on misuse of funds of Pemkab Batubara amounting Rp80,000. With the respective case on October 13, 2015 the judges of South Jakarta District Court has read the decisions that mainly stated “the defendant suit in this case Pemkab Batubara can not be accepted or Niet Ontvankelijk Verklaard”. Toward the said decision, Pemkab Batubara October 13, 2015, has made an appeal to Jakarta Court, however as of now, the Bank has not accepted the memory of appeal from Pemkab Batubara.
Pada awal Februari 2015, pihak Pemkab Batubara telah mengajukan gugatan perdata kepada Bank, dengan alasan Perbuatan Melanggar Hukum atas bobolnya dana Pemkab Batubara sebesar Rp80.000. Terhadap perkara tersebut pada tanggal 13 Oktober 2015, Majelis Hakim Pengadilan Negeri Jakarta Selatan telah membacakan putusannya yang pada intinya menyatakan “Gugatan Penggugat dalam hal ini Pemkab Batubara Tidak Dapat Diterima atau Niet Ontvankelijk Verklaard”. Terhadap putusan dimaksud, Pemkab Batubara pada tanggal 13 Oktober 2015 telah mengajukan upaya banding ke Pengadilan Tinggi Jakarta, akan tetapi hingga saat ini, Bank belum menerima memori banding dari Pemkab Batubara.
124
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
40. MASALAH HUKUM (lanjutan)
40. LEGAL MATTERS (continued)
Terhadap kejadian tersebut telah menimbulkan kasus-kasus sebagai berikut : (lanjutan)
The Incident has led to the following cases: (continued)
2.
2. Pemkab Batubara, North Sumatera (continued)
Pemkab Batubara, Sumatera Utara (lanjutan)
b. Civil Case (continued)
b. Kasus Perdata (lanjutan) Dari kedua kasus tindak pidana korupsi tersebut, baik Mahkamah Agung R.I. dalam kasus PT Elnusa Tbk maupun dalam kasus Pemkab Batu Bara, tidak menyebutkan Bank bertanggung jawab untuk mengembalikan baik dana PT Elnusa Tbk maupun Pemkab Batubara yang dibobol oleh pelaku yang telah dihukum tersebut.
From these two corruption cases, the Indonesia Supreme Court, in the case of PT Elnusa Tbk and as well as in the case of Batu Bara County Government, the Bank is not mentioned to be held responsible for returning the funds to PT Elnusa Tbk and Batu Bara County Government’s which are compromised by the defendant who has been convicted.
Sehubungan dengan kasus-kasus di atas, Bank memenuhi permintaan dari Bank Indonesia antara lain untuk membentuk dana cadangan dalam escrow account sebesar Rp191.000 sampai kedua sengketa tersebut diselesaikan dan berkekuatan hukum tetap.
In relation to the cases above, the Bank has received a request from Bank Indonesia to, among others, create an escrow account amounting to Rp191,000 until the disputes are settled and legally binding.
Bank telah memenuhi permintaan Bank Indonesia dan, setelah komunikasi dengan Bank Indonesia, memblokir penggunaan beberapa Sertifikat Bank Indonesia di Bank Indonesia sebesar Rp191.000.
The Bank has complied with Bank Indonesia’s request and, after communication with Bank Indonesia, restricted the use of certain Bank Indonesia Certificate amounting to Rp191,000.
Berdasarkan hasil putusan pengadilan dalam dua kasus Tipikor di atas, Bank berkeyakinan bahwa, berdasarkan yurisprudensi dari kasus kasus serupa, tuntutan perdata terhadap Bank tidak berdasar, karenanya tidak akan memiliki dampak terhadap hasil operasi, posisi keuangan atau likuiditas Bank.
In view of the court’s decision of those criminal corruption cases above, the Bank believes, that on the basis of jusrisprudences of the similar case, such claim on the civil case will have no basis and therefore will not result to a significant impact on the operations, financials or liquidity of the Bank.
125
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
41. ASET DAN LIABILITAS MATA UANG ASING a.
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
MONETER DALAM
41. ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCY a.
Posisi aset (sebelum dikurangi dengan cadangan kerugian penurunan nilai) dan liabilitas moneter dalam mata uang asing adalah sebagai berikut:
Asset position (before deducting the allowance for impairment losses) and liabilities denominated in foreign currencies are as follows:
31 Desember/December 31 2015 Aset Kas (Catatan 4) Giro pada Bank Indonesia (Catatan 5)
242.466
263.234
1.034.840
796.108
217.351
334.470
5.095.729 1.775.312 43.660 4.190.560 293.052 85.486
3.204.268 1.571.263 8.104 3.960.726 412.524 78.340
Assets Cash (Note 4) Current accounts with Bank Indonesia (Note5) Current accounts with other banks (Note 6) Placements with Bank Indonesia and other banks (Note 7) Securities (Note 8) Derivatives receivable (Note 10) Loans (Note 11) Acceptances receivable (Note 12) Other assets (Note 14)
12.978.456
10.629.037
Total
117.627
60.239
10.320.374
9.366.224
69.238 23.734 293.052 1.208.945
217.732 2.149 412.524 92.888
50.285
94.532
12.083.255
10.246.288
Total
895.201
382.749
Asset position - net
Giro pada bank lain (Catatan 6) Penempatan pada Bank Indonesia dan bank lain (Catatan 7) Efek-efek (Catatan 8) Tagihan derivatif (Catatan 10) Kredit yang diberikan (Catatan 11) Tagihan akseptasi (Catatan 12) Aset lain-lain (Catatan 14) Total Liabilitas Liabilitas segera (Catatan 15) Simpanan dari nasabah (Catatan 16, 17 dan 18) Simpanan dari bank lain (Catatan 19) Liabilitas derivatif (Catatan 10) Utang akseptasi (Catatan 12) Pinjaman yang diterima (Catatan 22) Beban yang masih harus dibayar dan liabilitas lain-lain (Catatan 23) Total
2014
Posisi aset - neto
Liabilities Obligations due immediately (Note 15) Deposit from customers (Notes 16, 17 and 18) Deposits from other banks (Note 19) Derivatives payable (Note 10) Acceptances payable (Note 12) Fund borrowings (Note 22) Accrued expenses and other liabilities (Note 23)
The Bank’s Net Open Position (“NOP”) was as follows:
Posisi Devisa Neto (“PDN”) Bank adalah sebagai berikut:
31 Desember/December 31, 2015 Mata uang asing (dalam nilai penuh)/ Foreign currencies (in full amount)
Aset/ Assets Dolar Amerika Serikat Dolar Singapura Euro Eropa Dolar Hong Kong Poundsterling Inggris Dolar Australia Yen Jepang Yuan China Dolar Selandia Baru Franc Swiss
957.138.774 20.395.801 7.886.054 1.233.411 691.879 33.533.575 347.882.526 1.348.064 385.769 123.560
Liabilitas/ Liabilities 959.101.972 20.392.285 7.833.797 1.084.887 712.037 33.541.252 343.849.728 1.345.740 327.042 107.793
Ekuivalen Rupiah/Equivalent in Rupiah
Aset/ Assets
Liabilitas/ Liabilities
Posisi Devisa Neto/ Net Open Position
13.194.158 199.042 118.738 2.194 14.141 338.144 39.838 2.828 3.644 1.720
13.221.221 199.007 117.950 1.930 14.553 338.221 39.376 2.823 3.089 1.500
27.063 35 788 264 412 77 462 5 555 220
13.914.447
13.939.670
29.881
Total Modal Tier I dan Tier II bulan Desember 2015, setelah dikurangi dengan modal pengurang Rasio PDN
126
United States Dollar Singapore Dollar European Euro Hong Kong Dollar Great Britain Poundsterling Australian Dollar Japanese Yen Chinese Yuan New Zealand Dollar Swiss Franc
10.279.296
Total Tier I and Tier II Capital of December 2015 net of capital deduction
0,29%
NOP Ratio
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
41. ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING (lanjutan)
41. ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCY (continued)
Posisi Devisa Neto (“PDN”) Bank adalah sebagai berikut: (lanjutan)
The Bank’s Net Open Position (“NOP”) was as follows: (continued)
31 Desember/December 31, 2014 Mata uang asing (dalam nilai penuh)/ Foreign currencies (in full amount)
Aset/ Assets Dolar Amerika Serikat Dolar Singapura Euro Eropa Dolar Hong Kong Poundsterling Inggris Dolar Australia Yen Jepang Yuan China Dolar Selandia Baru Franc Swiss
859.712.798 24.063.412 11.707.123 4.030.056 2.031.739 56.556.073 2.095.115.830 726.451 273.449 1.538.216
Liabilitas/ Liabilities 862.188.212 24.000.593 12.539.758 3.879.775 10.019.338 45.777.021 1.648.861.004 6.514 258.721 143.738
Ekuivalen Rupiah/Equivalent in Rupiah
Aset/ Assets
Liabilitas/ Liabilities
Posisi Devisa Neto/ Net Open Position
10.647.543 225.623 176.232 6.437 39.188 573.947 217.054 1.446 2.655 19.252
10.678.201 225.034 185.801 6.196 193.256 464.559 170.823 13 2.512 1.799
30.658 589 9.569 241 154.068 109.388 46.231 1.433 143 17.453
11.909.377
11.928.194
369.773
Total Modal Tier I dan Tier II bulan Desember 2014, setelah dikurangi dengan modal pengurang Rasio PDN
United States Dollar Singapore Dollar European Euro Hong Kong Dollar Great Britain Poundsterling Australian Dollar Japanese Yen Chinese Yuan New Zealand Dollar Swiss Franc
6.310.948
Total Tier I and Tier II Capital of December 2014 net of capital deduction
5,86%
NOP Ratio
In accordance with BI regulation concerning NOP as amended by BI Regulation No. 6/20/PBI/2004 on 15 July 2004 and as further amended by BI Regulation No. 12/10/PBI/2010 dated 1 July 2010, the maximum NOP of banks should be 20% of capital. NOP represents an absolute amount arising from the differences between the assets and liabilities in foreign currencies in the statements of financial position and administrative accounts. The NOP of the Bank as of December 31, 2015 and 2014 is in compliance with BI regulations.
Berdasarkan peraturan BI mengenai PDN sebagaimana telah direvisi melalui Peraturan BI No. 6/20/PBI/2004 pada tanggal 15 Juli 2004, yang terakhir diperbaharui dengan Peraturan BI No. 12/10/PBI/2010 tanggal 1 Juli 2010, PDN bank setinggi-tingginya adalah 20% dari modal. PDN merupakan jumlah absolut dari selisih antara aset dan liabilitas dalam mata uang asing, baik yang terdapat di laporan posisi keuangan maupun rekening administratif. PDN Bank pada tanggal 31 Desember 2015 dan 2014 telah memenuhi ketentuan BI. 42. KEGIATAN WALI AMANAT
42. TRUSTEESHIP ACTIVITIES
Bank memperoleh izin untuk menyelenggarakan kegiatan usaha sebagai wali amanat dari BAPEPAM-LK berdasarkan surat keputusan No. 20/STTD-WA/PM/2000 pada tanggal 2 Agustus 2000. Jasa-jasa yang dilakukan oleh Bank sebagai wali amanat adalah sebagai berikut:
The Bank was granted with the license to conduct trusteeship activity from BAPEPAM-LK based on the decision letter No. 20/STTD-WA/PM/2000 dated August 2, 2000. The services provided by the Bank as a trustee are as follows:
a.
Mewakili kepentingan pemegang obligasi baik di dalam dan di luar pengadilan dalam melakukan tindakan hukum yang berkaitan dengan kepentingan pemegang obligasi;
a.
Represents the bondholders in any court and outside the court on any legal actions that related to the bondholders’ interest;
b.
Menyampaikan informasi lengkap secara terbuka mengenai kualifikasinya sebagai Wali Amanat dalam prospektus;
b.
Submits complete information concerning its qualification as Trustee in the prospectus;
127
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
42. KEGIATAN WALI AMANAT (lanjutan)
42. TRUSTEESHIP ACTIVITIES (continued)
c.
Memberikan laporan kepada Otoritas Jasa Keuangan, Bursa Efek dan pemegang obligasi baik secara langsung atau melalui Bursa Efek dalam hal emiten telah cidera janji atau terjadi keadaan yang dapat membahayakan kepentingan pemegang obligasi;
c.
Directly reports to Financial Services Authority, Stock Exchange and to the bondholders, directly or through Stock Exchange when the issuer has not complied with the agreement or any condition that will be disadvantageous to the bondholders;
d.
Melakukan pengawasan atau pemantauan secara berkala mengenai perkembangan pengelolaan usaha emiten berdasarkan laporan keuangan atau laporan lainnya;
d.
Perform periodic monitoring or supervision on the development of the issuer’s business based on financial reports or others reports;
e.
Memberikan nasehat yang diperlukan emiten sehubungan dengan perjanjian perwaliamanatan.
e.
Provides necessary advisory services to issuer in connection with the trusteeship agreement.
For the year ended December 31, 2015, the Bank acts as Trustee for 88 bonds issuance, 16 MediumTerm Notes Issuance and 5 sukuk Issuance while for the year ended December 31, 2014, the Bank acts as Trustee for 87 bonds issuance and 8 Medium-Term Notes issuance. The total value of the bonds issued amounted to Rp74,402,063 and USD130,000 up to December 31, 2015 and Rp60,903,063 and USD130,000 up to December 31, 2014.
Pada tahun yang berakhir 31 Desember 2015, Bank bertindak sebagai Wali Amanat atas 88 emisi obligasi, 16 emisi Medium-Term Notes dan 5 emisi sukuk sedangkan pada tahun yang berakhir 31 Desember 2014, Bank bertindak sebagai Wali Amanat atas 87 emisi obligasi dan 8 emisi MediumTerm Notes. Jumlah nilai obligasi yang diterbitkan adalah sebesar Rp74.402.063 dan USD130.000 sampai dengan 31 Desember 2015 dan sebesar Rp60.903.063 dan USD130.000 sampai dengan 31 Desember 2014. 43. KEGIATAN JASA KUSTODIAN
43. CUSTODIAN SERVICES ACTIVITIES
Bank dapat bertindak sebagai Bank Kustodian berdasarkan surat izin dari Badan Pengawas Pasar Modal dan Lembaga Keuangan No. KEP01/PM/Kstd/2001 tanggal 18 Januari 2001.
The Bank is allowed to provide custodian services based on the license from the Capital Market Supervisory Agency and Financial Institution based on the letter No. KEP-01/PM/Kstd/2001 dated January 18, 2001.
Jasa-jasa kustodian yang diberikan Bank terdiri dari:
The custodian services provided by the Bank are as follows:
•
•
Kustodian Umum meliputi:
General Custody encompasses:
-
Safekeeping (penyimpanan pengadministrasian efek-efek)
dan
-
Safekeeping (storage and administration of securities)
-
Settlement & transaction handling (penanganan dan penyelesaian transaksi penjualan/pembelian efek-efek)
-
Settlement & transaction handling (handling and settlement the transaction of sales/purchases securities)
-
Corporate action (pengurusan hak-hak nasabah sehubungan dengan kepemilikan efek-efek nasabah)
-
Corporate action (handling customer’s rights in relation with the ownership of securities)
-
Proxy (mewakili nasabah dalam Rapat Umum Pemegang Saham berdasarkan surat kuasa)
-
Proxy (as a customer representative at the General Meeting of Shareholders based on powers of attorney)
-
Pelaporan
-
Reporting
128
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
43. KEGIATAN JASA KUSTODIAN (lanjutan)
43. CUSTODIAN SERVICES ACTIVITIES (continued)
Jasa-jasa kustodian yang diberikan Bank terdiri dari: (lanjutan)
The custodian services provided by the Bank are as follows: (continued)
•
•
Kustodian Reksa Dana meliputi:
Mutual Fund Custody encompasses:
-
Unit Registry (pencatatan pengadministrasian unit reksa dana)
dan
-
Registry Unit (registration administration of mutual fund unit)
-
Fund Accounting (penitipan kolektif, pengadministrasian portofolio Reksa Dana dan penghitungan Nilai Aset Bersih)
-
Fund Accounting (collective custody, mutual fund administration and portfolio Net Asset Value calculation)
-
Pelaporan
-
Reporting
-
Penyimpanan efek-efek peraturan yang berlaku.
-
The storage of other securities in compliance with the prevailing regulations.
lain
sesuai
and
As of December 31, 2015 and 2014, the value of the portfolio under administration of the Bank’s custodian amounted to Rp42,040,041 and Rp37,631,316, respectively.
Pada tanggal 31 Desember 2015 dan 2014, nilai portofolio dalam administrasi kustodian Bank masing-masing sebesar Rp42.040.041 dan Rp37.631.316. 44. PENGUKURAN NILAI WAJAR
44. FAIR VALUE MEASUREMENTS The next table summarises the comparison between the carrying amounts and fair values of all financial assets and liabilities presented per category of financial instruments. The fair values disclosed are based on relevant information available as of December 31, 2015 and 2014, and not updated to reflect changes in market conditions which have occurred after this date.
Tabel berikut menyajikan perbandingan antara nilai tercatat dan nilai wajar dari semua aset dan liabilitas keuangan disajikan per kategori dari instrumen keuangan. Nilai wajar yang diungkapkan adalah berdasarkan informasi relevan yang tersedia pada tanggal 31 Desember 2015 dan 2014, dan tidak diperbaharui untuk mencerminkan perubahan dalam kondisi pasar yang telah terjadi setelah tanggal ini.
31 Desember/December 31 2015 Nilai tercatat/ Carrying value Aset Keuangan Kas Nilai wajar melalui laba rugi Efek-efek Tagihan derivatif Tersedia untuk dijual Efek-efek Pinjaman dan piutang Giro pada Bank Indonesia Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain Efek-efek yang dibeli dengan janji dijual kembali Kredit yang diberikan Tagihan akseptasi Aset lain-lain - neto*) Total
*)
2014 Nilai wajar/ Fair value
Nilai tercatat/ Carrying value
Nilai wajar/ Fair value
1.093.626
1.093.626
1.274.528
1.274.528
2.399.036 43.660 2.442.696
2.399.036 43.660 2.442.696
4.298.359 8.104 4.306.463
4.298.359 8.104 4.306.463
8.145.070
8.145.070
9.488.321
9.488.321
4.546.084
4.546.084
4.532.318
4.532.318
279.526
279.526
447.639
447.639
8.672.779
8.672.779
9.093.752
9.093.752
3.781.135 31.748.472 489.215 733.227
3.781.135 33.234.256 489.215 733.227
432.714 33.142.181 554.725 805.800
432.714 33.407.648 554.725 805.800
50.250.438
51.736.222
49.009.129
49.274.596
61.931.830
63.417.614
64.078.441
64.343.908
Aset lain-lain - neto terdiri dari bunga yang masih akan diterima, setoran jaminan, piutang sewa dan aset yang diblokir
*)
129
Financial Assets Cash Fair value through profit or loss Securities Derivatives receivable Available-for-sale Securities Loans and receivables Current accounts with Bank Indonesia Current accounts with other banks Placements with Bank Indonesia and other banks Securities purchased under agreement to resell Loans Acceptances receivable Other assets - net*) Total
Other assets - net consist of interest receivables, security deposits, rent receivables and restricted assets
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
44. PENGUKURAN NILAI WAJAR (lanjutan)
44. FAIR VALUE MEASUREMENTS (continued) 31 Desember/December 31
2015 Nilai tercatat/ Carrying value
2014 Nilai wajar/ Fair value
Nilai tercatat/ Carrying value
Nilai wajar/ Fair value
Liabilitas Keuangan Nilai wajar melalui laba rugi Liabilitas derivatif Diukur pada biaya perolehan diamortisasi Liabilitas segera Simpanan nasabah Giro Tabungan Deposito berjangka Simpanan dari bank lain Call money Giro Tabungan Deposito berjangka Utang akseptasi Efek-efek yang dijual dengan janji dibeli kembali Pinjaman yang diterima Beban yang masih harus dibayar dan liabilitas lain-lain**)
Total
**)
Financial Liabilities
23.734
23.734
2.149
2.149
558.656
558.656
654.079
654.079
5.111.618 9.993.508 34.634.546
5.111.618 9.993.508 34.634.546
5.534.751 10.652.102 34.835.022
5.534.751 10.652.102 34.835.022
318.925 610.684 213.203 561.916 489.215
318.925 610.684 213.203 561.916 489.215
1.963.903 350.113 181.677 294.882 554.725
1.963.903 350.113 181.677 294.882 554.725
2.380.347 1.208.945
2.380.347 1.208.945
3.818.632 92.888
3.818.632 92.888
156.147
156.147
205.756
205.756
56.237.710
56.237.710
59.138.530
59.138.530
56.261.444
56.261.444
59.140.679
59.140.679
Beban yang masih harus dibayar dan liabilitas lain-lain terdiri dari utang bunga dan setoran jaminan.
**)
Fair value through profit or loss Derivatives payable Measured at amortized cost Obligations due immediately Deposits from customers Current accounts Savings deposits Time deposits Deposits from other banks Call money Current accounts Savings deposits Time deposits Acceptances payable Securities sold under repurchased agreements Fund borrowings Accrued expenses and other liabilities**)
Total
Accrued expenses and other liabilities consist of interest payables and security deposits.
Berikut metode dan asumsi yang digunakan untuk perkiraan nilai wajar:
The following methods and assumptions are used to estimate the fair value:
Nilai wajar aset dan liabilitas keuangan tertentu selain derivatif, kredit yang diberikan dan aset tetap mendekati nilai tercatat karena instrumen keuangan tersebut memiliki jangka waktu jatuh tempo yang singkat dan/atau suku bunganya sering ditinjau ulang.
Fair values of certain financial assets and liabilities other than derivatives, loans and fixed assets are approximately the same with their carrying amounts due to the short-term maturities of these financial instruments and/or repriced frequently.
Nilai wajar tagihan dan liabilitas derivatif dihitung berdasarkan metodologi yang dijelaskan dalam Catatan 2j dan 10.
The fair value of derivatives receivable and payable are calculated based on methodology as disclosed in Notes 2j and 10.
130
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
44. PENGUKURAN NILAI WAJAR (lanjutan)
44. FAIR VALUE MEASUREMENTS (continued)
Berikut metode dan asumsi yang digunakan untuk perkiraan nilai wajar: (lanjutan)
The following methods and assumptions are used to estimate the fair value: (continued)
Nilai wajar dari kredit yang diberikan dinilai menggunakan diskonto arus kas berdasarkan tingkat suku bunga pasar terkini.
The fair value of loans are determined by discounting cash flows using current market interest rate.
Bank menggunakan hirarki berikut untuk menentukan dan mengungkapkan nilai wajar dari aset dan liabilitas:
The Bank adopts the following hierarchy for determining and disclosing the fair value of assets and liabilities:
- Level 1 :
- Level 1 :
- Level 2 :
- Level 3 :
harga kuotasian (tanpa penyesuaian) di pasar aktif untuk aset atau liabilitas yang identik. teknik penilaian dimana tingkat level input terendah yang signifikan terhadap pengukuran nilai wajar dapat diobservasi baik secara langsung atau tidak langsung. teknik penilaian dimana tingkat level input terendah yang signifikan terhadap pengukuran nilai wajar tidak dapat diobservasi baik secara langsung atau tidak langsung.
- Level 2 :
- Level 3 :
quoted (unadjusted) market prices in active market for identical assets or liabilities. valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable. valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly unobservable.
The table below show the assets and liabilities measured at fair value grouped according to the fair value hierarchy.
Tabel di bawah ini menunjukkan aset dan liabilitas yang diukur pada nilai wajar yang dikelompokkan berdasarkan hirarki nilai wajar:
31 Desember/December 31, 2015
Nilai wajar/Fair value Nilai tercatat/ Carrying value Aset yang diukur pada nilai wajar Efek-efek yang diperdagangkan Tagihan derivatif Efek-efek tersedia untuk dijual Total aset yang diukur pada nilai wajar
Tingkat/ Level 1
Tingkat/ Level 2
Tingkat/ Level 3 Assets measured at fair value
2.399.036 43.660
2.399.036 -
43.660
-
Trading securities Derivatives receivable Securities availablefor-sale
8.145.070
8.145.070
-
-
10.587.766
10.544.106
43.660
-
Total assets measured at fair value
Aset yang nilai wajarnya diungkapkan Kredit yang diberikan Agunan yang diambil alih Aset tetap
31.748.472 -
-
33.194.091 -
40.165 31.254 5.568.475
Assets for which fair value are disclosed Loans Foreclosed assets Fixed Assets
Total aset yang nilai wajarnya diungkapkan
31.748.472
-
33.194.091
5.639.894
Total assets for which fair value are disclosed
Liabilitas yang diukur pada nilai wajar Liabilitas derivatif
23.734
-
23.734
-
Liabilities measured at fair value Derivatives payable
Total liabilitas yang diukur pada nilai wajar
23.734
-
23.734
-
Total liabilities measured at fair value
131
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
44. PENGUKURAN NILAI WAJAR (lanjutan)
44. FAIR VALUE MEASUREMENTS (continued) 31 Desember/December 31, 2014
Nilai wajar/Fair value Nilai tercatat/ Carrying value Aset yang diukur pada nilai wajar Efek-efek yang diperdagangkan Tagihan derivatif Efek-efek tersedia untuk dijual Total aset yang diukur pada nilai wajar
Tingkat/ Level 1
Tingkat/ Level 2
Tingkat/ Level 3 Assets measured at fair value
4.298.359 8.104
4.298.359 -
8.104
-
Trading securities Derivatives receivables Securities availablefor-sale
9.488.321
9.488.321
-
-
13.794.784
13.786.680
8.104
-
Total asset measured at fair value
Aset yang nilai wajarnya diungkapkan Kredit yang diberikan Agunan yang diambil alih
33.142.181 -
-
33.405.512 -
2.136 26.849
Assets for which fair value are disclosed Loans Foreclosed assets
Total aset yang nilai wajarnya diungkapkan
33.142.181
-
33.405.512
28.985
Total assets for which fair value are disclosed
Liabilitas yang diukur pada nilai wajar Liabilitas derivatif
2.149
-
2.149
-
Liabilities measured at fair value Derivatives payable
Total liabilitas yang diukur pada nilai wajar
2.149
-
2.149
-
Total liabilities measured at fair value
Nilai wajar dari agunan diambil alih dicatat berdasarkan nilai wajar level 3.
Fair value of foreclosed assets are recorded based on level 3 fair value.
Nilai wajar tingkat 3 dari tanah dan bangunan dihitung dengan menggunakan pendekatan perbandingan pasar, pendekatan pendapatan, dan pendekatan biaya yang dihasilkan oleh aset.
Level 3 fair values of land and buildings are calculated using the comparable market approach, income approach and cost approach.
Tidak terdapat perpindahan antar tingkat selama tahun berjalan.
There were no transfer between level during the year.
45. MANAJEMEN RISIKO KEUANGAN a.
45. FINANCIAL RISK MANAGEMENT a.
Pendahuluan dan Gambaran Umum
Introduction and Overviews
Bank mengimplementasikan kebijakan manajemen risiko sesuai dengan Peraturan Bank Indonesia No. 5/8/PBI/2003, tentang Penerapan Manajemen Risiko Bagi Bank Umum dan perubahannya di dalam Peraturan Bank Indonesia No. 11/25/PBI/2009.
The Bank implements risk management policy in accordance with Bank Indonesia Regulation No. 5/8/PBI/2003, subject to “Application of Risk Management for Commercial Bank” and its amended regulation No. 11/25/PBI/2009.
Bertolak dari ketentuan tersebut serta kebutuhan internal Bank, maka Bank Mega telah melaksanakan manajemen risiko sesuai dengan cakupan aktivitasnya. Guna menyempurnakan pelaksanaan manajemen risiko, Bank Mega selalu mengembangkan tools yang digunakan, mengevaluasi dan memperbaiki setiap kelemahan pada proses, maupun terhadap pengembangan sumber daya manusia sebagai kunci implementasi tersebut. Hal ini penting dilakukan mengingat faktor risiko yang memiliki sifat dinamis mengikuti perkembangan praktek bisnis perbankan itu sendiri.
Starting from these regulated policy as well as internal requirement, Bank Mega has implemented risk management in accordance with the scope of their activities. In order to enhance the implementation of risk management, Bank Mega always develop tools that are used, evaluate and correct any weakness in the process, and the development of human resources as the key to the implementation. It is important considering that risk factors inline with the the dynamic nature of the development on the banking business practice itself.
132
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) a.
b.
45. FINANCIAL RISK MANAGEMENT (continued) a.
Pendahuluan dan Gambaran Umum (lanjutan)
Introduction and Overviews (continued)
Upaya perbaikan implementasi manajemen risiko tersebut difokuskan pada lima hal utama, yaitu Identifikasi, Pengukuran, Pengawasan, Pengendalian, dan Pelaporan.
The effort of improving the implementation of risk management is focused on five main points, namely Identification, Measurement, Monitoring, Control, and Reporting.
Bank memiliki eksposur terhadap risiko-risiko instrumen keuangan sebagai berikut:
The Bank has exposure to the following risks from financial instruments:
•
Risiko kredit
•
Credit risk
•
Risiko pasar
•
Market risk
•
Risiko likuiditas
•
Liquidity risk
•
Risiko operasional
•
Operational risk
b.
Kerangka Manajemen Risiko
Risk Management Framework
Manajemen risiko Bank dikendalikan oleh Direktorat Risiko dengan didukung oleh unit kerja dibawahnya. Ada 4 (empat) Unit Kerja pendukung Direktorat Risiko, yaitu:
Risk management of the Bank is under the control of Risk Directorate. There are 4 (four) Units under Risk Directorate:
•
Risk Management
•
Risk Management
•
Risk Policy
•
Risk Policy
•
Credit Control
•
Credit Control
•
Credit Review
•
Credit Review
Unit kerja yang melakukan fungsi manajemen risiko kredit juga terdapat pada struktur organisasi di Direktorat Kartu Kredit dan UKM, dengan garis pelaporan dan koordinasi kepada Direktorat Risk.
There are credit card risk unit and SME credit risk unit, under Directorate of Credit Card and SME organization structure. However, those units have a reporting and coordination line to Risk Directorate.
Manajemen telah membentuk komite-komite yang membantu Dewan Komisaris dan Direksi dalam manajemen risiko, yaitu:
The management has established committees which are responsible to assist Board of Commissioners and Directors for managing the Bank’s risk management, that are:
• • • • • • • • • • •
• • • • • • • • • • •
Komite Pemantau Risiko Komite Audit Komite Remunerasi dan Nominasi Komite Manajemen Risiko Komite Produk Komite Kebijakan Perkreditan Komite Pengadaan Barang Komite Teknologi Informasi Komite Aset dan Liabilitas (“ALCO”) Komite Sumber Daya Manusia Komite Good Corporate Governance
133
Risk Oversight Committee Audit Committee Remuneration and Nomination Committee Risk Management Committee Product Committee Credit Policy Committee Procurement Committee Information Technology Committee Asset and Liability Committee (“ALCO”) Human Resources Committee Good Corporate Governance Committee
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) b.
45. FINANCIAL RISK MANAGEMENT (continued) b.
Kerangka Manajemen Risiko (lanjutan)
Risk Management Framework (continued)
Komite-komite ini bertanggungjawab untuk mengembangkan dan memantau kebijakan manajemen risiko Bank pada masing-masing area. Komite-komite tersebut melaporkan aktivitas mereka secara berkala kepada Dewan Komisaris dan Direksi.
These committees are responsible for developing and monitoring the Bank’s risk management policy in their specified areas. All committees report regularly to the Board of Commissioners and Directors.
Kebijakan manajemen risiko Bank dibentuk untuk mengidentifikasi dan menganalisa risikorisiko yang dihadapi Bank, untuk menentukan batasan dan pengendalian risiko yang sesuai dan untuk mengawasi risiko yang sesuai dan kepatuhan terhadap batasan yang telah ditetapkan. Kebijakan dan sistem manajemen risiko dikaji secara berkala untuk mencerminkan perubahan pada kondisi pasar, produk dan jasa yang ditawarkan. Bank melalui pelatihan serta standar dan prosedur pengelolaan, berusaha untuk mengembangkan lingkungan pengendalian yang teratur dan konstruktif, dimana seluruh karyawan memahami peran dan tanggung jawab mereka.
The Bank’s risk management policies are established to identify and analyze the risks faced by the Bank, to set appropriate risk limits and controls, and to monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to reflect changes in market conditions, products and services offered. The Bank, through its training and management standards and procedures, aims to develop a disciplined and constructive control environment, in which all employees understand their roles and obligations.
Bank menerapkan pengelolaan risiko yang efektif, dimana praktek-praktek yang sehat melekat pada sistem utama dan proses bisnis yang ada di Bank yang memungkinkan pengelolaan manajemen risiko oleh masingmasing satuan bisnis karena pengelolaan risiko adalah tanggung jawab dari semua pegawai pada semua level di organisasi. Bank juga menerapkan budaya kesadaran yang kuat dan proaktif atas risiko, yang merupakan dasar untuk mencapai manajemen risiko yang konsisten dan efektif.
Effective risk management is adopted, hence, the sound practices are embedded in the Bank’s core systems and business processes, thus allowing self-management of risk by respective business units, in which risk management is a responsibility of all employees at all levels in the organizational hierarchy. The Bank also adopts a strong and proactive risk awareness mindset, which is fundamental in attaining consistent and effective risk management.
Unit Kerja Independen telah dibentuk untuk melakukan evaluasi, pemantauan dan pelaporan berbagai risiko secara independen. Unit kerja tersebut dirancang untuk berfungsi secara independen dari unit bisnis.
Independent Working Units have been formed to facilitate independent evaluation, various risks monitoring and reporting. These divisions are designed to function independently of the business units.
134
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) b.
45. FINANCIAL RISK MANAGEMENT (continued) b.
Kerangka Manajemen Risiko (lanjutan)
Risk Management Framework (continued)
Unit Risk Management, Unit National Credit Control, Unit National Wholesale Credit Review, Unit National Retail & SME Credit Review, Unit Credit Appraisal, Unit Compliance & Good Corporate Governance, Unit Banking Fraud, Unit Anti Money Laundering, Unit Corporate Legal, Unit Consumer Banking Network (sub unit Customer Care), Unit Centralized Transactional Operations (sub unit Network Operational Control) bertugas untuk melakukan identifikasi, mengkaji dan mengawasi semua risiko utama Bank sesuai dengan kebijakan dan prosedur manajemen risiko yang telah ditetapkan. Fungsi pengendalian risiko terletak pada Internal Audit (IADT).
Risk Management Unit, National Credit Control Unit, National Wholesale Credit Review Unit, National Retail & SME Credit Review Unit, Credit Appraisal Unit, Complience & Good Corporate Governance Unit, Banking Fraud Unit, Anti Money Laundering Unit, Corporate Legal Unit, Consumer Banking Network Unit (Customer Care Sub Unit), Centralized Transactional Operations Unit (Network Operational Control Sub Unit) are in charge of identifying, assessing and monitoring all of the Bank’s main risks in accordance with welldefined risk management policies and procedures. Risk control functions are handled by Internal Audit (“IADT”).
Beberapa kebijakan internal yang terkait manajemen risiko yang direviu/diterbitkan Bank sampai dengan 2015 antara lain sebagai berikut: • Kebijakan Manajemen Risiko Strategic • Kebijakan Manajemen Risiko Hukum • Kebijakan Manajemen Risiko Reputasi • Kebijakan Manajemen Risiko Kepatuhan • Kebijakan Manajemen Risiko Kredit • Kebijakan Manajemen Risiko Pasar • Kebijakan Manajemen Risiko Likuiditas • Kebijakan Manajemen Risiko Operasional • Pedoman Kerja Laporan ATMR Kredit Standardized Approach • Pedoman Kerja Perhitungan Interest Rate Risk in Banking Book (IRRBB) • Perubahan Pertama Kebijakan Perhitungan BMPK untuk Transaksi Derivatif • Komite Manajemen Risiko • Komite Kebijakan Perkreditan Bank Mega • Koordinasi Pengelolaan Risiko Kredit • Pedoman Perhitungan ATMR Risiko Operasional berdasarkan Pendekatan Indikator Dasar (PID) • Pedoman Kerja Stress Test Likuiditas • Pedoman Kerja ATMR Pasar • Pedoman Kerja Profil Risiko PT Bank Mega Tbk • Revisi Pedoman Kerja Profil Risiko PT Bank Mega Tbk • Ketentuan Penggunaan Batas Wewenang Memutus Kredit Pejabat Bank Mega • Risk Statement, Risk Appetite, Risk Tolerance, dan Risk Culture PT Bank Mega Tbk
Several internal risk management policies which are released or reviewed until 2015 are as follows: • • • • • • • • • • • • • • • • • • • • •
135
Strategic Risk Management Policy Legal Risk Management Policy Reputational Risk Management Policy Compliance Risk Management Policy Credit Risk Policy Market Risk Management Policy Liquidity Risk Management Policy Operational Risk Management Policy Guidelines of Standardized Approach ATMR Credit Report Guidelines of Interest Rate Risk in Banking Book First Amendment in BMPK Calculation Policy for Derivative Transactions Risk Management Committee Credit Policy Committee of Bank Mega Coordination of Credit Risk Management Guidelines of Operational Risk RWA calculation based on the Basic Indicator Approach (PID) Guidelines of Liquidity Stress Testing Guidelines of Market ATMR Guidelines of Risk Profile of PT Bank Mega Tbk Revised Guidelines Risk Profile of PT Bank Mega Tbk Use of Limit Authority on Credit Approval Policy Risk Statement, Risk Appetite, Risk Tolerance, and Risk Culture of PT Bank Mega Tbk
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) b.
45. FINANCIAL RISK MANAGEMENT (continued) b.
Kerangka Manajemen Risiko (lanjutan) • •
Kebijakan Risk Limit Bank Mega Komite Kredit Kantor Pusat Bank Mega
• •
•
Limit Pembiayaan Berdasarkan Sektor Ekonomi
•
Secara umum, pelaksanaan manajemen risiko selama tahun 2015 difokuskan pada hal-hal berikut: • • •
Risk Limit Policy of Bank Mega Head Office Credit Committee of the Bank Mega Limit Financing based on Economic Sector
Most of the policies are the result of reviewed version of the existing policies. The reviews are performed due to the changes in Bank Indonesia regulations.
Sebagian besar kebijakan tersebut merupakan hasil reviu dari kebijakan yang telah ada. Upaya reviu dilakukan untuk menyempurnakan kebijakan dikarenakan adanya perubahan dari peraturan Bank Indonesia.
c.
Risk Management Framework (continued)
In general, the implementation of management in 2015 was focused in:
risk
Peningkatkan kesadaran dan kompetensi sumber daya manusia
•
Increasing awareness resources competencies
Pengembangan peran unit Manajemen Risiko
•
Developing the roles of Risk Management unit
•
Increase in the intensity of monitoring and control of indicators associated with efforts to improve Bank’s Risk Profile in Soundness Bank
Peningkatan intensitas pengendalian dan pengawasan indikator yang terkait dengan upaya perbaikan Profil Risiko Bank dalam PTKB
c.
Risiko Kredit
and
human
Credit Risk
Prinsip yang diterapkan oleh Bank untuk menjalankan aktivitas manajemen risiko kredit didasarkan pada kebijakan risiko kredit yang mencakup persyaratan peraturan Bank Indonesia dan kebijakan-kebijakan internal. Kebijakan internal direvisi secara berkala agar sejalan dengan perkembangan terkini peraturan, lingkungan bisnis dan perubahanperubahan yang terjadi karena pertumbuhan bisnis Bank dan kondisi ekonomi global.
The principle by which the Bank conducts their credit risk management activities is governed by credit risk policy that incorporates Bank Indonesia’s regulatory requirements as well as internal policies. Internal policies are revised periodically in accordance with changes in the regulatory requirements, business environment and changes resulting from the Bank’s business growth and global economic condition.
Secara umum, kebijakan internal kredit Bank bersifat pemberian kredit dalam bentuk secured loan atau kredit yang berbasis agunan. Sistem pemeringkatan internal Bank untuk segmen korporasi dan komersial akan menghasilkan peringkat risiko setiap debitur dan fasilitas yang diberikan. Setiap peringkat risiko mencerminkan risiko gagal bayar (default) dari peminjam, sedangkan, peringkat risiko pada level fasilitas akan dipengaruhi juga oleh ketersediaan agunan dan/atau faktor mitigasi risiko kredit lainnya.
In general, the Bank’s credit policy follows lending in the form of secured lending or collateralized-based loans. The Bank’s internal grading system for corporate and commercial segments will generate risk grades for each specific borrower level as well as facility level. Each risk grade reflects borrower’s risk of default while facility level grades are also affected by the availability of collateral and/or other credit risk mitigation.
136
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) c.
45. FINANCIAL RISK MANAGEMENT (continued) c.
Risiko Kredit (lanjutan)
Credit Risk (continued)
Manajemen risiko kredit difokuskan pada persiapan infrastruktur untuk mendukung strategi bisnis Bank yang akan ditargetkan pada sektor Usaha Kecil dan Menengah (“UKM”), yang mencakup aspek-aspek berikut:
Credit risk management focused on the preparation of infrastructures to support the Bank’s strategic business which is aiming to Small and Medium Enterprise (“SME”) business, which covers the following aspects:
•
Kecukupan kebijakan dan prosedur
•
Availability of policies and procedures
•
Kecukupan sumber daya manusia
•
Availability of human resources
•
Batas wewenang pemutusan kredit
•
Limit authority on credit approval
•
Kesiapan pengendalian internal
•
Internal control readiness
Disamping itu, Bank telah siap untuk menerapkan pengukuran risiko kredit Basel II dengan menggunakan pendekatan standar. Namun demikian, persiapan infrastruktur dan pembangunan database untuk penerapan Basel II dengan pendekatan Internal Rating tetap terus dilakukan.
Moreover, the Bank is ready to implement Basel II risk measurement using standardized approach. However, the preparation of infrastructures and databases for Basel II implementation using Internal Rating-based approach are still in progress.
Bank telah menerapkan PSAK No. 50/55 dalam perhitungan Cadangan Kerugian Penurunan Nilai (CKPN). Metode penurunan nilai ini digunakan untuk menghitung CKPN fasilitas kredit yang terkait dengan significant loan. Minimum kriteria yang termasuk dalam kategori significant loan mengacu kepada Pedoman Penurunan Nilai Kredit Bank Mega.
Bank has implemented SFAS No. 50/55 in calculating Allowance for Impairment Losses (CKPN). This method of impairment is used to calculate CKPN for credit facility related to significant loan. The minimum criteria included in the significant loan category refers to the Guidelines for Bank Mega Credit Impairment.
Metodologi perhitungan CKPN dikelompokkan ke dalam 2 (dua) kategori: Kolektif dan Individual. Perhitungan CKPN Kolektif dihitung dengan menggunakan beberapa parameter, yaitu Probability of Default (PD), Loss Given Default (LGD), dan Carrying Amount (CA) sebagai proksi atas Exposure At Default (EAD). PD dihitung dengan 2 (dua) pendekatan statistik yaitu Roll Rate Analysis untuk segmen retail (UKM, MOJF Mirroring, Konsumer, Kartu Kredit) dan Migration Analysis untuk segmen wholesale (korporasi dan komersial). Perhitungan PD dan LGD menggunakan data historis.
Calculation method of allowance for impairment losses is categorized into 2 (two) categories: collective and individual. Collective impairment is calculated using certain parameters, such as: Probability of Default (PD), Loss Given Default (LGD) and Carrying Amount (CA) as a proxy on Exposure At Default (EAD). PD is calculated by 2 (two) statistical approaches: Roll Rate Analysis for retail segment (SME, MOJF Mirroring, Consumer, Credit Card) and Migration Analysis for wholesale segment (corporate and commercial). PD and LGD are calculated using historical data.
Perhitungan CKPN Individual dilakukan dengan mengacu kepada ketentuan akuntansi dan Pedoman Penurunan Nilai Kredit Bank Mega.
Calculation of Individual CKPN is performed based on accounting policies as well as the Guidelines for Bank Mega Credit Impairment.
137
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) c.
45. FINANCIAL RISK MANAGEMENT (continued) c.
Risiko Kredit (lanjutan)
Credit Risk (continued)
Bank juga melakukan pengukuran dan pelaporan secara periodik ke Bank Indonesia dalam pengelolaan risiko kredit berdasarkan parameter risiko kredit pada Penilaian Tingkat Kesehatan Bank (PTKB) dengan menggunakan pendekatan risiko (Risk-based Bank Rating/RBBR) yang terdiri dari 2 bagian, yaitu:
The Bank also measures and reports periodically to Bank Indonesia in terms of credit risk management based on the credit risk parameters of Assessment of Bank Soundness Level (PTKB) using Risk-based Bank Rating (RBBR) which consist of 2 (two) categories:
1.
1.
Risiko Inheren •
Komposisi portofolio aset dan tingkat konsentrasi kredit
•
Asset portfolio compositions and level of credit concentration
•
Kualitas penyediaan dana kecukupan pencadangan
dan
•
Funding procurement provision adequacy
•
Strategi penyediaan dana dan sumber timbulnya penyediaan dana
•
Funding procurement strategy and resources
•
Faktor eksternal
•
External factors
quality
and
2. Credit Risk Management Implementation Quality
2. Kualitas Penerapan Manajemen Risiko Kredit
(i)
Inherent Risks
•
Tata kelola risiko kredit
•
Credit risk governance
•
Kerangka manajemen risiko kredit
•
Credit risk management frameworks
•
Proses manajemen risiko kredit, sistem informasi, dan sumber daya manusia
•
Credit risk management process, information system, and human resources
•
Sistem pengendalian risiko kredit
•
Credit risk control system
Eksposur Kredit
Maksimum
terhadap
(i)
Risiko
Maximum Exposure to Credit Risk
Untuk aset keuangan yang diakui pada laporan posisi keuangan konsolidasian, eksposur maksimum atas risiko kredit setara dengan nilai tercatatnya.
An analysis of the maximum exposure to credit risk considering the financial effect of collateral and other credit enhancement.
Dalam penerbitan bank garansi dan letters of credit yang tidak dapat dibatalkan, eksposur maksimum atas risiko kredit adalah nilai maksimum yang harus dibayarkan oleh Bank dalam hal timbul kewajiban atas penerbitan bank garansi dan letters of credit yang tidak dapat dibatalkan. Untuk komitmen kredit, eksposur maksimum atas risiko kredit adalah sebesar jumlah fasilitas yang belum ditarik dari fasilitas kredit yang telah disepakati (committed) yang diberikan kepada nasabah.
For guarantees and irrevocable letters of credit issued, the maximum exposure to credit risk is the maximum amount that the Bank would have to pay if the obligations of the guarantees and irrevocable letters of credit issued are called upon. For credit commitments, the maximum exposure to credit risk is the full amount of the undrawn committed credit facilities granted to customers.
138
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) c.
45. FINANCIAL RISK MANAGEMENT (continued) c.
Risiko Kredit (lanjutan) (i)
Eksposur Maksimum Kredit (lanjutan)
terhadap
Credit Risk (continued) (i)
Risiko
Maximum Exposure (continued)
to
Credit
Risk
The following table presents the Bank’s maximum exposure to credit risk of its financial instruments on the consolidated statements of financial position and administrative accounts without taking into account of any collateral held or other credit enhancement.
Tabel berikut menyajikan eksposur maksimum risiko kredit Bank atas instrumen keuangan pada laporan posisi keuangan konsolidasian dan rekening administratif tanpa memperhitungkan agunan kredit atau jaminan kredit lainnya. 31 Desember/December 31 Uraian
2015
2014
Description
Posisi keuangan: Giro pada Bank Indonesia Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain Efek-efek Efek-efek yang dibeli dengan janji dijual kembali Tagihan derivatif Kredit yang diberikan Tagihan akseptasi Aset lain - lain *) Rekening administratif: Bank garansi Surat Kredit Berjangka Dalam Negeri L/C tidak dapat dibatalkan yang masih berjalan Total *)
Financial position: Current accounts with Bank Indonesia Current accounts with other banks Placements with Bank Indonesia and other banks Securities Securities purchase under agreement to resell Derivatives receivables Loans Acceptances receivable Other assets *) Administrative accounts: Bank guarantees
4.546.084
4.532.318
279.526
447.639
8.672.779 10.544.106
9.093.752 13.786.680
3.781.135 43.660 32.398.116 489.215 733.227
432.714 8.104 33.614.359 554.725 805.800
774.359
1.593.894
-
4.355
52.146
142.375
Domestic L/C Outstanding Irrevocable L/C issued
62.314.353
65.016.715
Total
Aset lain-lain - neto terdiri dari bunga yang masih akan diterima, setoran jaminan, piutang sewa dan aset yang diblokir
*)
Other assets - net consist of interest receivables, security deposits, rent receivables and restricted assets
(ii) Concentration of Credit Risk Analysis
(ii) Analisis Risiko Konsentrasi Kredit Risiko konsentrasi kredit dapat terjadi bila sejumlah nasabah bergerak di bidang usaha yang sejenis, atau memiliki kegiatan usaha berada di dalam wilayah geografis yang sama, atau memiliki karakteristik yang serupa yang dapat menyebabkan kemampuan nasabah untuk memenuhi kewajiban atas perjanjian kredit sama-sama terpengaruh oleh perubahan ekonomi ataupun kondisi lainnya.
Concentrations of credit risk arise when a number of customers are engaged in similar business activities or activities within the same geographic region, or when they have similar characteristics that would cause their ability to meet contractual obligations to be similarly affected by changes in economic or other conditions.
Bank mendorong adanya diversifikasi portofolio kreditnya pada berbagai wilayah geografis, industri dan produk kredit sebagai upaya untuk meminimalisasi risiko kredit. Bank sudah memiliki limit pembiayaan berdasarkan sektor ekonomi untuk seluruh segmen kredit.
The Bank encourages the diversification of its credit portfolio among a variety of geographical area, industries, and credit product in order to minimize the credit risk. The Bank already has a lending limit based on economic sectors for all credit segments.
139
The original consolidated financial statements included herein are in Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan)
45. FINANCIAL RISK MANAGEMENT (continued) c. Credit Risk (continued)
c. Risiko Kredit (lanjutan)
Credit risk concentration by counterparty:
Konsentrasi risiko kredit berdasarkan jenis debitur:
31 Desember/December 31, 2015 Giro pada Bank Indonesia dan bank lain/ Current accounts with Bank Indonesia and other banks
Penempatan pada Bank Indonesia dan bank lain/ Placements with Bank Indonesia and other banks
Efek-efek/ Securities
Efek-efek yang dibeli dengan janji dijual kembali/ Securities purchase under agreement to resell
Tagihan derivatif/ Derivative receivable
Tagihan akseptasi/ Acceptances receivable
Kredit yang diberikan/ Loans
Aset lainlain *)/ Other assets *)
Komitmen dan kontinjensi/ Commitments and contingencies
Total
Korporasi Pemerintah dan Bank Indonesia Bank Ritel
-
-
1.253.670
360.313
23.358
489.215
9.734.201
74.889
717.160
12.652.806
4.546.084 279.526 -
8.672.779 -
7.467.162 1.822.116 1.158
3.420.822 -
19.935 367
-
2.231.205 2.841 20.429.869
413.031 15 245.292
109.345
14.657.482 14.218.034 20.786.031
Corporate Government and Bank Indonesia Banks Retail
Total
4.825.610
8.672.779
10.544.106
3.781.135
43.660
489.215
32.398.116
733.227
826.505
62.314.353
Total
*)
Aset lain-lain - neto terdiri dari bunga yang masih akan diterima, setoran jaminan, piutang sewa dan aset yang diblokir
*)
140
Other assets - net consist of interest receivables, security deposits, rent receivables and restricted assets
The original consolidated financial statements included herein are in Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan)
45. FINANCIAL RISK MANAGEMENT (continued) c. Credit Risk (continued)
c. Risiko Kredit (lanjutan)
Credit risk concentration by counterparty: (continued)
Konsentrasi risiko kredit berdasarkan jenis debitur: (lanjutan)
31 Desember/December 31, 2014 Giro pada Bank Indonesia dan bank lain/ Current accounts with Bank Indonesia and other banks
Penempatan pada Bank Indonesia dan bank lain/ Placements with Bank Indonesia and other banks
Efek-efek/ Securities
Efek-efek yang dibeli dengan janji dijual kembali/ Securities purchase under agreement to resell
Tagihan derivatif/ Derivative receivable
Tagihan akseptasi/ Acceptances receivable
Kredit yang diberikan/ Loans
Aset lainlain *)/ Other assets *)
Komitmen dan kontinjensi/ Commitments and contingencies
Total
Korporasi Pemerintah dan Bank Indonesia Bank Ritel
-
-
901.778
-
-
554.725
8.513.329
88.248
1.622.320
11.680.400
4.532.318 447.639 -
1.939.690 7.154.062 -
11.123.998 1.760.904 -
432.714 -
8.104 -
-
3.032.973 9.581 22.058.476
257.647 23.990 435.915
58 118.246
20.886.626 9.837.052 22.612.637
Corporate Government and Bank Indonesia Banks Retail
Total
4.979.957
9.093.752
13.786.680
432.714
8.104
554.725
33.614.359
805.800
1.740.624
65.016.715
Total
*)
Aset lain-lain - neto terdiri dari bunga yang masih akan diterima, setoran jaminan, piutang sewa dan aset yang diblokir
*)
141
Other assets - net consist of interest receivables, security deposits, rent receivables and restricted assets
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) c.
45. FINANCIAL RISK MANAGEMENT (continued) c.
Risiko Kredit (lanjutan)
(iii) Information about impaired impaired financial assets
(iii) Informasi mengenai aset keuangan yang mengalami penurunan nilai dan tidak mengalami penurunan nilai 1.
Credit Risk (continued) and
not
1. Securities
Efek-efek 31 Desember/December 31, 2015 Tidak mengalami penurunan nilai/ Not Impaired
Obligasi korporasi Unit penyertaan reksa dana Obligasi Republik Indonesia Obligasi Pemerintah Indonesia Wesel SKBDN Wesel Ekspor Negotiable Certificate of Deposit Obligasi Ritel Indonesia Total
Mengalami penurunan nilai/ Impaired
Total
2.477.155 19.540 1.543.241 5.623.210 317 841 579.091 300.711
-
2.477.155 19.540 1.543.241 5.623.210 317 841 579.091 300.711
Corporate bonds Investment in mutual fund units Republic of Indonesia bonds Indonesia government bonds SKBDN bills Export bills Negotiable Certificate of Deposit Indonesian Retail bonds
10.544.106
-
10.544.106
Total
31 Desember/December 31, 2014 Tidak mengalami penurunan nilai/ Not Impaired Obligasi Pemerintah Indonesia Sertifikat Deposito Bank Indonesia Obligasi korporasi Obligasi Republik Indonesia Negotiable Certificate of Deposit Unit penyertaan reksa dana Total
2.
Mengalami penurunan nilai/ Impaired
Total
7.331.848 2.467.849 2.357.561 1.324.301 285.741 19.380
-
7.331.848 2.467.849 2.357.561 1.324.301 285.741 19.380
Indonesia government bonds Certificates Deposit of Bank Indonesia Corporate bonds Republic of Indonesia bonds Negotiable Certificate of Deposit Investment in mutual fund units
13.786.680
-
13.786.680
Total
2. Loans
Kredit yang diberikan
As of December 31, 2015 and 2014, these financial assets are impaired either individually or collectively in accordance with SFAS No. 55 and Bank Indonesia regulations.
Pada tanggal 31 Desember 2015 dan 2014, aset keuangan ini mengalami penurunan nilai secara individual maupun kolektif sesuai ketentuan dalam PSAK No. 55 dan Peraturan Bank Indonesia.
142
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) c.
45. FINANCIAL RISK MANAGEMENT (continued) c.
Risiko Kredit (lanjutan)
Credit Risk (continued) (iii) Information about impaired and impaired financial assets (continued)
(iii) Informasi mengenai aset keuangan yang mengalami penurunan nilai dan tidak mengalami penurunan nilai (lanjutan) 2.
not
2. Loans (continued)
Kredit yang diberikan (lanjutan)
Loans as of December 31, 2015 and 2014, are summarized as follows:
Ikhtisar kredit yang diberikan pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut: 31 Desember/December 31, 2015 Mengalami penurunan nilai/ Impaired Tidak mengalami penurunan nilai/ Not impaired
Individual/ Individual
Kolektif/ Collective
Total
Korporasi Komersial Usaha Kecil Menengah (UKM) Konsumsi Pembiayaan Bersama Kartu Kredit
11.900.429 3.969.966 1.515.947 1.353.178 5.066.985 7.740.469
64.976 9.131 -
73.937 317.605 60.530 73.938 311.210
11.965.405 4.053.034 1.833.552 1.413.708 5.140.923 8.051.679
Corporate Commercial Small and Medium Enterprises (SME) Consumer Joint Financing Credit Card
Total
31.546.974
74.107
837.220
32.458.301
Total
Pendapatan bunga yang ditangguhkan Cadangan kerugian penurunan nilai Neto
(49.172) (322.669) 31.175.133
(11.013)
(60.185)
(33.942)
-
(293.033)
(649.644)
40.165
533.174
31.748.472
Unearned interest income Allowance for impairment losses Net
31 Desember/December 31, 2014 Mengalami penurunan nilai/ Impaired Tidak mengalami penurunan nilai/ Not impaired
Individual/ Individual
Kolektif/ Collective
Total
Korporasi Komersial Usaha Kecil Menengah (UKM) Konsumsi Pembiayaan Bersama Kartu Kredit
11.524.810 4.876.293 2.512.618 1.746.456 5.260.831 7.055.295
7.027 -
24.681 314.727 60.931 70.684 225.437
11.524.810 4.908.001 2.827.345 1.807.387 5.331.515 7.280.732
Corporate Commercial Small and Medium Enterprises (SME) Consumer Joint Financing Credit Card
Total
32.976.303
7.027
696.460
33.679.790
Total
Pendapatan bunga yang ditangguhkan Cadangan kerugian penurunan nilai Neto
(55.905) (220.097) 32.700.301
-
(9.526)
(4.891)
(247.190)
2.136
439.744
143
(65.431) (472.178) 33.142.181
Unearned interest income Allowance for impairment losses Net
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) c.
45. FINANCIAL RISK MANAGEMENT (continued) c.
Risiko Kredit (lanjutan)
Credit Risk (continued)
(iii) Informasi mengenai aset keuangan yang mengalami penurunan nilai dan tidak mengalami penurunan nilai (lanjutan)
(iii) Information about impaired and impaired financial assets (continued)
not
Mutasi cadangan kerugian penurunan nilai berdasarkan jenis kredit yang diberikan pada tanggal 31 Desember 2015 dan 2014:
Movement of allowance for impairment losses by type of loans as of December 31, 2015 and 2014:
Tahun yang Berakhir pada tanggal 31 Desember 2015/ Year Ended December 31, 2015
Korporasi/ Corporate Saldo per 31 Desember 2014 Penambahan penyisihan selama tahun berjalan (Catatan 11) Penerimaan kembali kredit yang telah dihapusbukukan Penghapusbukuan selama selama tahun berjalan
Usaha Kecil Menengah (UKM)/ Small and Medium Enterprises (SME)
Komersial/ Commercial
Konsumsi/ Consumer
Pembiayaan Bersama/ Kartu Kredit/ Joint Financing Credit Card
Total
35.115
13.153
64.299
15.498
32.294
311.819
472.178
4.995
21.473
65.401
4.748
(6.762)
888.911
978.766
Balance as of December 31, 2014 Additional provision during the year (Note 11)
-
-
40
84
156.680
156.804
Recoveries of previously written-off loans
(858.768)
(959.154)
-
(11.898)
(70.997)
(5.479)
(12.012)
Selisih penjabaran kurs
358
416
-
276
-
-
1.050
Write-off during the year Foreign exchange differences
Saldo per 31 Desember 2015
40.468
23.144
58.743
15.127
13.520
498.642
649.644
Balance as of December 31, 2015
Cadangan kerugian penurunan nilai Individu Kolektif
32.234 8.234
1.708 21.436
58.743
15.127
13.520
498.642
33.942 615.702
Allowance for impairment losses Individual collective
Total
40.468
23.144
58.743
15.127
13.520
498.642
649.644
Total
Tahun yang Berakhir pada tanggal 31 Desember 2014/ Year Ended December 31, 2014
Korporasi/ Corporate Saldo per 31 Desember 2013 Penambahan penyisihan selama tahun berjalan (Catatan 11) Penerimaan kembali kredit yang telah dihapusbukukan Penghapusbukuan selama tahun berjalan Selisih penjabaran kurs Saldo per 31 Desember 2015
Usaha Kecil Menengah (UKM)/ Small and Medium Enterprises (SME)
Komersial/ Commercial
Konsumsi/ Consumer
Pembiayaan Bersama/ Kartu Kredit/ Joint Financing Credit Card
Total
20.258
8.147
199.188
16.949
45.590
103.430
393.562
14.605
5.566
(17.941)
2.852
(5.340)
670.599
670.341
Balance as of December 31, 2013 Additional provision during the year (Note 11)
-
-
-
409
-
88.583
88.992
Recoveries of previously written-off loans
252
35.115
(869) 309
13.153
(116.948) -
(4.882) 170
(7.956) -
(550.793) -
(681.448) Write-off during the year 731 Foreign exchange differences
64.299
15.498
32.294
311.819
472.178
Balance as of December 31, 2015
Cadangan kerugian penurunan nilai Individu Kolektif
35.115
4.891 8.262
64.299
15.498
32.294
311.819
4.891 467.287
Allowance for impairment losses Individual collective
Total
35.115
13.153
64.299
15.498
32.294
311.819
472.178
Total
144
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) c.
45. FINANCIAL RISK MANAGEMENT (continued) c.
Risiko Kredit (lanjutan)
Credit Risk (continued) (iv) The table below shows credit quality per class of financial assets that are neither past due nor impaired (gross of unearned interest income and allowance for impairment losses):
(iv) Tabel dibawah menunjukkan kualitas kredit per jenis aset keuangan yang belum jatuh tempo dan tidak mengalami penurunan nilai (sebelum pendapatan bunga yang ditangguhkan dan cadangan kerugian penurunan nilai):
31 Desember/Desember 31, 2015 Belum jatuh tempo dan tidak mengalami penurunan nilai/neither past due nor impaired
Tingkat tinggi/ High Grade
Tingkat standar/ Standard grade
Jatuh tempo dan tidak mengalami penurunan nilai/ Past-due but not Impaired
Mengalami penurunan nilai/ Impaired
Total
Nilai wajar melalui laba rugi Efek-efek Tagihan derivatif
2.399.036 43.660
-
-
-
2.399.036 43.660
Fair value through profit or loss Securities Derivatives receivables
Tersedia untuk dijual Efek-efek
8.145.070
-
-
-
8.145.070
Available-for-sale Securities
4.546.084
-
-
-
4.546.084
279.526
-
-
-
279.526
8.672.779
-
-
-
8.672.779
3.781.135
-
-
-
3.781.135
11.015.233 3.314.015
438.160
885.196 217.791
64.976 83.068
11.965.405 4.053.034
346.562 1.028.988 4.127.279 7.067.766 655.198
586.985 247.212 43.107 17.877
582.400 76.978 896.599 672.703 60.152
317.605 60.530 73.938 311.210 -
1.833.552 1.413.708 5.140.923 8.051.679 733.227
55.422.331
1.333.341
3.391.819
911.327
61.058.818
Kredit yang diberikan dan piutang Giro pada Bank Indonesia Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain Efek – efek yang dibeli dengan janji dijual kembali Kredit yang diberikan Korporasi Komersil Usaha Kecil Menengah (UKM) Konsumsi Pembiayaan bersama Kartu Kredit Aset lain-lain*) Total
*)
Aset lain-lain - neto terdiri dari bunga yang masih akan diterima, setoran jaminan, piutang sewa dan aset yang diblokir
*)
145
Loans and receivables Current accounts with Bank Indonesia Current accounts with other banks Placements with Bank Indonesia and other banks Securites purchased under agreement to resell Loans Corporate Commercial Small and Medium Enterprises (SME) Consumer Joint Financing Credit Card Other assets*) Total
Other assets - net consist of interest receivables, security deposits, rent receivables and restricted assets
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) c.
45. FINANCIAL RISK MANAGEMENT (continued) c.
Risiko Kredit (lanjutan)
Credit Risk (continued) (iv) The table below shows credit quality per class of financial assets (gross of unearned interest income and allowance for impairment losses) that are neither past due nor impaired: (continued)
(iv) Tabel dibawah menunjukkan kualitas kredit per jenis aset keuangan yang belum jatuh tempo dan tidak mengalami penurunan nilai (sebelum pendapatan bunga yang ditangguhkan dan cadangan kerugian penurunan nilai): (lanjutan)
31 Desember/Desember 31, 2014 Belum jatuh tempo dan tidak mengalami penurunan nilai/neither past due nor impaired
Tingkat tinggi/ High Grade
Tingkat standar/ Standard grade
Jatuh tempo dan tidak mengalami penurunan nilai/ Past-due but not Impaired
Mengalami penurunan nilai/ Impaired
Total
Nilai wajar melalui laba rugi Efek-efek Tagihan derivatif
4.298.359 8.104
-
-
-
4.298.359 8.104
Fair value through profit or loss Securities Derivatives receivables
Tersedia untuk dijual Efek-efek
9.488.321
-
-
-
9.488.321
Available for sale Securities
4.532.318
-
-
-
4.532.318
447.639
-
-
-
447.639
9.093.752
-
-
-
9.093.752
Kredit yang diberikan dan piutang Giro pada Bank Indonesia Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain Efek-efek yang dibeli dengan janji dijual kembali Kredit yang diberikan Korporasi Komersil Usaha Kecil Menengah (UKM) Konsumsi Pembiayaan bersama Kartu Kredit Aset lain-lain*) Total
432.714
-
-
-
432.714
11.080.744 4.334.362
370.989 449.011
73.077 92.920
31.708
11.524.810 4.908.001
745.028 1.264.829 4.634.524 6.651.138 721.776
989.205 380.834 46.496 23.843
778.385 100.792 579.811 404.157 60.181
314.727 60.932 70.684 225.437 -
2.827.345 1.807.387 5.331.515 7.280.732 805.800
57.733.608
2.260.378
2.089.323
703.488
62.786.797
*) Aset lain-lain - neto terdiri dari bunga yang masih akan diterima, setoran jaminan, piutang sewa dan aset yang diblokir
Kualitas berikut:
kredit
didefinisikan
Loans and receivables Current accounts with Bank Indonesia Current accounts with other banks Placements with Bank Indonesia and other banks Securites purchased under agreement to resell Loans Corporate Commercial Small and Medium Enterprises (SME) Consumer Joint Financing Credit Card Other assets*) Total
*) Other assets - net consist of interest receivables, security deposits, rent receivables and restricted assets
The credit quality are defined as follows:
sebagai
Tingkat tinggi
High grade
(a) Giro pada Bank Indonesia, giro pada bank lain, penempatan pada Bank Indonesia dan bank lain yaitu giro atau penempatan pada institusi Pemerintah, transaksi dengan bank yang memiliki reputasi baik dengan tingkat kemungkinan gagal bayar atas kewajiban yang rendah.
(a) Current accounts with Bank Indonesia, current accounts with other banks, placements with Bank Indonesia and other banks are current accounts or placements with the Government institution, transaction with reputable banks with low probability of insolvency.
146
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) c.
45. FINANCIAL RISK MANAGEMENT (continued) c.
Risiko Kredit (lanjutan) Kualitas berikut:
kredit
didefinisikan
Credit Risk (continued) The credit quality are defined as follows:
sebagai
(b) Kredit yang diberikan, bunga yang masih akan diterima, dan tagihan kepada pihak ketiga yaitu debitur dengan riwayat pembayaran yang sangat baik dan tidak pernah menunggak sepanjang jangka waktu kredit; debitur dengan tingkat stabilitas dan keragaman yang tinggi; memiliki akses setiap saat untuk memperoleh pendanaan dalam jumlah besar dari pasar terbuka; memiliki kemampuan membayar yang kuat dan rasio-rasio neraca yang konservatif.
(b) Loans, interests receivables and third party receivables are borrowers with very satisfactory track record of loan repayment and whose accounts did not turn past due during the term of the loan; borrowers with high degree of stability and diversity; has access to raise substantial amounts of funds through public market any time; very strong debt service capability and has conservative balance sheet ratios.
(c) Efek-efek yaitu efek-efek yang dikeluarkan oleh Pemerintah, efekefek dan obligasi yang termasuk dalam investment grade dengan rating minimal BBB- (Pefindo) atau Baa3 (Moody’s).
(c) Securities are securities issued by Government, investment grade securities and bonds with a rating of at least BBB- (Pefindo) or Baa3 (Moody’s).
Tingkat standar
Standard grade
(a) Giro pada Bank Indonesia, giro pada bank lain, penempatan pada Bank Indonesia dan bank lain yaitu giro atau penempatan pada bank lokal yang tidak terdaftar di bursa.
(a) Current accounts with other banks, placements with Bank Indonesia and other banks are current accounts or placements with the local banks not listed in the stock exchange.
(b) Kredit yang diberikan, bunga yang masih akan diterima, dan tagihan kepada pihak ketiga yaitu debitur dengan riwayat pembayaran yang baik dan tidak pernah menunggak 90 hari atau lebih; memiliki akses terbatas ke pasar modal atau ke pasar keuangan lainnya; tingkat pendapatan dan kinerja keseluruhan tidak stabil; memiliki kemampuan membayar yang cukup.
(b) Loans, interests receivables and third party receivables are borrowers who have an average track record of loan repayment and whose account did not turn past due for 90 days and over; has limited access to public capital markets or to alternative financial market; volatility of earnings and overall performance; debt service capability is adequate.
(c) Efek-efek yaitu efek-efek yang dikeluarkan oleh Pemerintah, efekefek dan obligasi dengan rating antara idBB+ sampai dengan idB (Pefindo) atau Ba1 sampai dengan B2 (Moody’s).
(c) Securities are securities issued by Government, investment grade securities and bonds with a rating between idBB+ to idB (Pefindo) or Ba1 to B2 (Moody’s).
147
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) c.
45. FINANCIAL RISK MANAGEMENT (continued) c.
Risiko Kredit (lanjutan)
Credit Risk (continued) (v) The aging analysis of past due but not impaired loans as of December 31, 2015 and 2014 are as follows:
(v) Analisis umur kredit yang jatuh tempo tetapi tidak mengalami penurunan nilai pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut:
31 Desember/December 31, 2015 Kurang dari 30 hari/ Less than 30 days Korporasi Komersial Usaha Kecil Menengah (UKM) Konsumsi Pembiayaan bersama Kartu Kredit Total
31 sampai 60 hari/ 31 to 60 days
61 sampai 90 hari/ 61 to 90 days
Total
885.196 75.342
33.920
108.529
885.196 217.791
211.028 28.924 74.634 672.703
124.497 20.774 298.830 -
246.875 27.280 523.135 -
582.400 76.978 896.599 672.703
Corporate Commercial Small and Medium Enterprises (SME) Consumer Joint Financing Credit Card
1.947.827
478.021
905.819
3.331.667
Total
31 Desember/December 31, 2014 Kurang dari 30 hari/ Less than 30 days
31 sampai 60 hari/ 31 to 60 days
61 sampai 90 hari/ 61 to 90 days
Total
Korporasi Komersial Usaha Kecil Menengah (UKM) Konsumsi Pembiayaan bersama Kartu Kredit
40.000 47.764
33.077 19.436
25.720
73.077 92.920
280.004 34.756 34.858 404.157
194.424 26.706 161.151 -
303.957 39.330 383.802 -
778.385 100.792 579.811 404.157
Corporate Commercial Small and Medium Enterprises (SME) Consumer Joint Financing Credit Card
Total
841.539
434.794
752.809
2.029.142
Total
Konsentrasi kredit yang diberikan berdasarkan jenis kredit dan sektor ekonomi diungkapkan pada Catatan 11, sedangkan konsentrasi kredit yang diberikan berdasarkan wilayah geografis diungkapkan pada Catatan 38.
The concentration of loans by type of loans and economic sector is disclosed in Note 11, while the concentration of loans by geographic region is disclosed in Note 38.
Dari tabel konsentrasi risiko kredit berdasarkan jenis debitur, konsentrasi risiko kredit naik terutama pada segmen ritel, khususnya kartu kredit. Sebaliknya, konsentrasi kredit pada segmen ritel lain yaitu konsumer dan UKM (terutama Kredit Usaha Kecil) justru menurun.
As shown in table credit risk concentration by counterparty, concentration of credit risk is increased to retail segment, specifically in credit card. In contrary, risk concentration in other retail segment which consumer and SME (especially credit for small enterprise) are decreased.
148
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) d.
45. FINANCIAL RISK MANAGEMENT (continued) d.
Risiko Pasar
Market Risk
Risiko pasar adalah risiko perubahan harga pasar, seperti tingkat suku bunga, nilai tukar mata uang asing, dan credit spreads (tidak berhubungan dengan peringkat kredit pemberi kredit) akan mempengaruhi pendapatan Bank atau nilai instrumen keuangan yang dimiliki. Tujuan pengelolaan risiko pasar adalah untuk mengelola dan mengendalikan eksposur risiko pasar dalam batasan parameter yang dapat diterima dengan mengoptimalkan tingkat pengembalian.
Market risk is the risk that change in market prices, such as interest rates, foreign exchange rates and credit spreads (not relating to changes in the obligor’s/issuer’s credit standing) will affect the Bank’s income or the value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimizing the return of risk.
Bank menggunakan kertas kerja internal dan sistem dalam melakukan proses pengawasan pergerakan pasar. Dengan berbagai perangkat dan sistem tersebut, Bank dapat mengukur dan mengawasi sensitivitas risiko pasar untuk nilai tukar dan suku bunga, baik untuk portofolio trading book dan banking book, sehingga risiko yang mungkin muncul dapat dimitigasi dan tidak mempengaruhi permodalan Bank secara signifikan.
The Bank is using internal working papers, tools and systems to monitor market indicator movements. The tools and systems enable the Bank to identify, measure, and monitor sensitivity of market risks on exchange rates and interest rates, both for trading book dan banking banking book portfolios. Hence, risks that might arise can be mitigated and does not significantly affect the Bank’s capital.
Sesuai dengan implementasi Basel II, Bank menggunakan pendekatan standar dalam perhitungan alokasi modal untuk mencakup risiko pasar. Bank memiliki eksposur nilai tukar akibat adanya transaksi dalam mata uang asing dan volatilitas yang melekat pada instrumen finansial terkait nilai tukar. Bank memonitor risiko nilai tukar berdasarkan limit Posisi Devisa Neto agregat secara 30 menitan dan harian berdasarkan ketentuan Bank Indonesia.
In accordance with the implementation of Basel II, the Bank currently uses stardardized approach to calculate its capital charge for market risk. The Bank is exposed to foreign exchange currency risk through transactions in foreign currencies and implied volatilities on foreign exchange options. The Bank monitors exchange rate base on Net Open Position (NOP) limits in aggregate every 30 minutes and daily in accordance with Bank Indonesia regulation.
Kategori utama dari risiko pasar adalah:
The primary categories of market risk are:
(i)
(i)
Risiko nilai tukar
Foreign exchange risk The Bank is exposed to foreign exchange currency risk through transactions in foreign currencies and implied volatilities on foreign exchange options. The Bank monitors any concentration risk in relation to any individual currency with regard to the translation of foreign currencies into Rupiah.
Bank memiliki eksposur nilai tukar akibat adanya transaksi dalam mata uang asing dan volatilitas yang melekat pada opsi nilai tukar. Bank memonitor risiko konsentrasi yang terjadi untuk setiap nilai tukar mata uang asing sehubungan dengan penjabaran mata uang asing terhadap Rupiah.
149
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) d.
45. FINANCIAL RISK MANAGEMENT (continued) d.
Risiko Pasar (lanjutan)
Market Risk (continued)
Kategori utama dari risiko pasar adalah: (lanjutan)
The primary categories of market risk are: (continued)
(i)
(i)
Risiko nilai tukar (lanjutan)
Foreign exchange risk (continued)
Posisi Devisa Neto (“PDN”) Bank dihitung berdasarkan Peraturan Bank Indonesia yang berlaku. Sesuai dengan peraturan yang berlaku, Bank harus memenuhi ketentuan PDN keseluruhan dan untuk laporan posisi keuangan setinggi-tingginya 20% dari jumlah modal. Secara internal Bank juga telah menerapkan ketentuan limit PDN terhadap jumlah modal sebesar 15%.
The Bank’s net foreign exchange position (“NOP”) was calculated based on Bank Indonesia’s prevailing regulations. In accordance with the regulations, the Banks are required to maintain its aggregate and statements of financial position NOP at the maximum of 20% of its capital. Internally, the Bank established a requirement for NOP at the maximum of 15% of its capital.
Posisi Devisa Neto (“PDN”) Bank dapat dilihat pada Catatan 41.
The Bank’s Net Open Position (“NOP”) can be seen in Note 41.
Bank telah memiliki Aplikasi Manajemen Risiko Pasar untuk mendukung proses Manajemen Risiko Pasar dalam rangka pengelolaan Risiko Pasar. Pengukuran Risiko Pasar terdiri dari trading book dan banking book. Pengukuran Risiko Pasar pada trading book untuk nilai tukar dan suku bunga dihitung dengan perhitungan Kewajiban Penyediaan Modal Minimum menggunakan Metode Standar secara bulanan sebagaimana diatur dalam ketentuan Bank Indonesia. Bank juga telah mengimplementasikan regulasi Bank Indonesia terbaru mengenai perhitungan risiko suku bunga spesifik yang dibobot berdasarkan kategori portofolio dan rating surat berharga. Pengukuran Risiko Pasar dari sisi suku bunga pada banking book menggunakan IRRBB (Interest Rate Risk In Banking Book) secara bulanan yang disesuaikan dengan Consultative Paper Bank Indonesia tahun 2010. Risiko Suku Bunga dilihat berdasarkan perspektif yaitu Economic Value, Earnings (NII), dan pengukuran Gap Ratio. Pengukuran Risiko Pasar dari sisi nilai tukar pada banking book melalui perhitungan Posisi Devisa Neto (PDN) secara harian dan bulanan sesuai ketentuan Bank Indonesia.
The Bank has Market Risk Management Application to support the implementation of Market Risk Management process in order to manage market risk. The Market Risk Measurement consists of the trading book and banking book. The market risk measurement in the trading book for exchange rates and interest rates is calculated with Capital Adequacy Ratio using the Standard Method on a monthly basis in accordance with Bank Indonesia regulation. The Bank has implemented Bank Indonesia regulations for the calculation of the specific interest rate risk weighted by category and rating securities portfolio. The market risk measurement for interest rate in banking book uses monthly IRRBB (Interest Rate Risk In Banking Book) in accordance with Consultative Paper of Bank Indonesia year 2010. Interest rate risk can be seen based on Economic Value, Earnings (NII), and measurement of Gap Ratio. The market risk measurement for foreign exchange risk in banking book is through calculation of daily and monthly Net Open Position (NOP) in accordance with Bank Indonesia regulation.
150
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) d.
45. FINANCIAL RISK MANAGEMENT (continued) d.
Risiko Pasar (lanjutan) (i)
Market Risk (continued) (i)
Risiko nilai tukar (lanjutan)
Foreign exchange risk (continued)
Proses pengendalian Risiko Pasar melalui penetapan dan kaji ulang limit Risiko Pasar dilakukan secara periodik. Limitlimit tersebut meliputi:
Bank Market Risk limit as a part of risk controlling process is set and reviewed periodically. The Market Risk limits are as follows:
a.
a. Market Risk limits on trading book (i) Transaction Nominal Limit (ii) Open Position Nominal Limit (iii) Counterparty Limit
Limit Risiko Pasar pada trading book (i) Limit Nominal Transaksi (ii) Limit Nominal Open Position (iii) Limit Counterparty
Limit ditetapkan pada masing-masing desk (Forex Desk, Money Market Desk, dan Capital Market Desk).
Those limits are performed for each trading desk (Forex, Money Market, and Capital Market).
b.
Limit Risiko Pasar pada banking book (i) Gap Ratio - Total
b.
Market Risk limits on banking book: (i) Gap Ratio - Total
c.
Limit Risiko Pasar Nilai Tukar
c.
The Market Risk limits for exchange rate: (i) Net Open Position (NOP) limits at the maximum of 15% of the Bank’s capital.
d.
Bank also conduct measurement and reporting periodically to Bank Indonesia in managing market risk based on the market risk parameters in Bank Soundness Assessment (BSA) using risk approach (Riskbased Bank Rating/RBBR), consisting of 2 part:
(i)
d.
Limit Posisi Devisa Neto (PDN) internal sebesar setinggi tingginya 15% dari jumlah modal.
Bank juga melakukan pengukuran dan pelaporan secara periodik ke Bank Indonesia dalam pengelolaan risiko pasar berdasarkan parameter risiko pasar pada Penilaian Tingkat Kesehatan Bank (PTKB) dengan menggunakan pendekatan risiko (Risk-based Bank Rating/RBBR) yang terdiri dari 2 bagian, yaitu: 1.
1.
Risiko Inheren
Inherent Risks a) Volume and Portfolio
Volume dan Portofolio
b)
Kerugian Potensial (Potential loss) Risiko Suku Bunga dalam Banking Book (Interest Rate Risk in Banking Book - IRRBB)
b) Potential loss Interest Rate Risk in Banking Book IRRBB
c)
Strategi Bisnis
c)
• •
dan
Komposisi
Composition
a)
Kebijakan
Strategi Trading Strategi Bisnis Suku Bunga Banking Book
Strategies Policies • •
terkait pada
151
and
Business
Trading Strategies Business strategies on Interest Rate in Banking Book
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) d.
45. FINANCIAL RISK MANAGEMENT (continued) d.
Risiko Pasar (lanjutan) (i)
(i)
Risiko nilai tukar (lanjutan) 2.
Market Risk (continued) Foreign exchange risk (continued) 2.
Kualitas Penerapan Manajemen Risiko
Risk Management Quality
a)
Tata kelola risiko
a)
Risk governance
b)
Kerangka manajemen risiko
b)
Risk framework
c)
Proses manajemen risiko, sistem informasi dan sumber daya manusia
c)
Risk management process, information systems and human resources
d)
Sistem pengendalian risiko
d)
Risk control system
management
Pemantauan dan pelaporan Risiko Pasar berupa laporan perkembangan eksposur trading book, exceed limit, laporan PDN, profil risiko pasar, suku bunga banking book, kepada Manajemen secara berkala (laporan harian, laporan mingguan dan laporan bulanan), atau melalui KMR (Komite Manajemen Risiko) dan ALCO (Asset & Liability Committee).
Market Risk monitoring and reporting are trading book exposures reports, exceed limit, NOP report, market risk profile, interest rate in banking book to Management periodically (daily, weekly, and monthly reports) or though Risk Management Committee (RMC) and ALCO (Asset & Liability Committee).
Sensitivitas risiko pasar digunakan untuk menunjukkan seberapa besar modal yang dibutuhkan untuk meng-cover potential loss risiko pasar yang mungkin terjadi. Analisa sensitivitas Risiko Pasar yang dilakukan untuk mengukur dan mengawasi nilai tukar dan suku bunga pada portofolio trading book. Sensitivitas risiko pasar mencakup:
Sensitivity of market risk is used to indicate how much capital needed to cover the potential loss of market risk that may occur. It is done to measure and monitor exhange rate and interest rate on trading book portfolio. It consists of:
Excess modal Bank
The Bank’s excess capital
Perhitungan excess modal Bank dilakukan dengan menghitung modal bank secara total dan menguranginya dengan 8% dari total ATMR (Kredit+Pasar+Operasional). Excess modal ini yang kemudian dibagi terhadap masing-masing risiko pasar nilai tukar dan suku bunga untuk melihat berapa besar kemampuan coverage modal Bank (diluar regulatory requirement) apabila terjadi kerugian sebesar risiko yang telah dihitung.
The calculation of the Bank’s excess capital is conducted by calculating the Bank’s total capital and reduce with 8% of the total risk weighted assets (RWA) (Credit+Market+Operational). Then excess capital is divided by the respective exchange market risk and interest rate risk to measure the Bank’s capitalcoverage-ability (exclude regulatory requirement) in case of loss of risk that has been calculated.
152
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) d.
45. FINANCIAL RISK MANAGEMENT (continued) d.
Risiko Pasar (lanjutan) (i)
Market Risk (continued) (i)
Risiko nilai tukar (lanjutan) Tabel dibawah ini menunjukkan excess modal Bank (tidak diaudit): Total Modal/ Total Capital 2015 - Desember
Foreign exchange risk (continued) The table below shows the Bank's excess capital (unaudited):
8%*Total ATMR/ 8%* Total RWA
Excess Modal/ Excess Capital
3.437.451
6.841.845
10.279.296
2015 - December
Sensitivitas Risiko Pasar Nilai Tukar
Sensitivity of Market Risk in Interest Rate
Sensitivitas risiko nilai tukar dihitung dengan menggunakan rasio excess modal Bank terhadap risiko nilai tukar melalui PDN Bank.
Sensitivity of exchange rate risk is calculated using the bank’s excess capital ratio against exchange rate risk through NOP Bank.
Tabel dibawah ini menunjukkan sensitivitas risiko pasar nilai tukar Bank (tidak diaudit):
The table below shows the Bank's sensitivity of market risk in exhange rate (unaudited):
Excess Modal/ Excess Capital 2015 - Desember
6.841.845
PDN/ NOP
Sensitivitas Risiko Nilai Tukar/ Sensitivity of Market Risk in Exhange Rate
29.881
2.862
2015 - December
The simulation of strengthening and weakening USD/IDR exchange rate by 100bps at December 31, 2015 is as follows (unaudited):
Simulasi penguatan dan pelemahan nilai tukar USD/IDR sebesar 100bps pada posisi 31 Desember 2015 adalah sebagai berikut (tidak diaudit): Periode Akhir Bulan Desember 2015 End of December 2015 Period Kurs USD/IDR Total PDN Rupiah Indonesia
IDR
13.785 29.881
13.785+100bps 30.075
153
13.785-100bps 29.682
Total NOP IDR Indonesia Rupiah
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) d.
45. FINANCIAL RISK MANAGEMENT (continued) d.
Risiko Pasar (lanjutan)
Market Risk (continued) (ii) Interest Rate Risk
(ii) Risiko Tingkat Suku Bunga Kegiatan Bank berhubungan dengan risiko fluktuasi suku bunga dari aset dan liabilitas bersuku bunga karena jatuh tempo atau dinilai kembali (reprice) pada waktu yang berbeda dan jumlah yang berbeda. Untuk aset dan liabilitas dengan tingkat suku bunga mengambang, Bank juga terekspos pada risiko basis, yaitu perbedaan karakteristik repricing dari berbagai indeks tingkat suku bunga mengambang seperti tingkat suku bunga tabungan, tingkat suku bunga SBI, tingkat suku bunga LIBOR dan lainnya. Aktivitas pengelolaan risiko bertujuan untuk mengoptimalkan pendapatan bunga bersih, dengan memperhatikan tingkat suku bunga pasar dan strategi bisnis Bank.
The Bank’s operations are subject to the risk of interest rate fluctuations to the extent that interest-earning assets and interest-bearing liabilities matured or repriced at different times or in different amounts. In the case of floating rate assets and liabilities, the Bank is also exposed to basis risk, which is the difference in repricing characteristics of the various floating rate indices, such as the savings rate, SBI, LIBOR and different types of interest. Risk management activities are aimed at optimizing net interest income, taking into account market interest rate and the Bank’s business strategies.
Sensitivitas Risiko Pasar Suku Bunga
Sensitivity of Market Risk in Interest Rate
Sensitivitas risiko suku bunga pada trading book yang dihitung dengan menggunakan rasio excess modal Bank terhadap risiko suku bunga (umum dan spesifik).
Sensitivity of interest rate risk in trading book is calculated using the Bank’s excess capital ratio against interest rate risk (general and specific).
Tabel dibawah ini menunjukkan sensitivitas risiko pasar suku bunga Bank: (tidak diaudit)
The table below shows the Bank's sensitivity of market risk in interest rate: (unaudited)
Periode Akhir Bulan Desember 2015 End of Month December 2015 Period Sensitivitas Risiko Suku Bunga/ Excess Modal/ Risiko Suku Bunga/ Sensitivity of Market Risk in Interest Excess Capital Interest Rate Risk Rate 2015 – Desember
6.841.845
22.482
304
2015 – December
Sensitivity of interest rate risk in banking book using IRRBB approach (Interest Rate Risk in Banking Book) perspective earnings though gap ratio in aggregate.
Sensitivitas risiko suku bunga pada banking book menggunakan pendekatan IRRBB (Interest Rate Risk in Banking Book) perspective earnings dengan melihat gap ratio yang dihasilkan secara agregat.
154
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) d.
45. FINANCIAL RISK MANAGEMENT (continued) d.
Risiko Pasar (lanjutan) ii.
Market Risk (continued) ii.
Risiko Tingkat Suku Bunga (lanjutan)
Interest Rate Risk (continued) Simulation of increase and decrease in interest rates by 100 bps based on IRRBB calculation at the end of 2015 is as follows:
Simulasi kenaikan dan penurunan suku bunga 100 bps pada perhitungan IRRBB posisi akhir tahun 2015 adalah sebagai berikut:
Tahun yang Berakhir pada tanggal 31 Desember 2015 (tidak diaudit)/ Year Ended December 31, 2015 (unaudited)
Eksposur Risiko Suku Bunga/ Interest Rate Risk Exposure Peningkatan/Penurunan Dalam Perspektif Earnings/ Increasing/Decreasing in Perspective Earnings Tipe Mata Uang Rupiah USD Mata uang asing Total
Kenaikan Suku Bunga 100 bps (paralel shift)/ Increasing interest rates 100 bps (paralel shift)
Penurunan Suku Bunga 100 bps (paralel shift)/ Decreasing interest rates 100 bps (paralel shift)
Type Of Currencies
(76.632) (30.000)
76.632 30.000
Rupiah USD Foreign currencies Total
(2.564)
2.564
(109.196)
109.196
Simulation of increase and decrease in interest rates by 100 bps based on IRRBB AFS Securities Exposure calculation at December 31, 2015 is as follows:
Simulasi kenaikan dan penurunan suku bunga 100 bps pada perhitungan IRRBB Eksposure Surat Berharga AFS posisi 31 Desember 2015 adalah sebagai berikut:
Tahun yang Berakhir pada tanggal 31 Desember 2015 (tidak diaudit)/ Year Ended December 31, 2015 (unaudited)
Eksposur Risiko Suku Bunga Surat Berharga AFS/ Interest Rate Risk AFS Securities Exposure Peningkatan/Penurunan Dalam Perspektif Earnings/ Increasing/Decreasing in Perspective Earnings Penurunan Suku Bunga 100 bps (paralel Tipe Mata Uang Kenaikan Suku Bunga 100 bps (paralel shift)/ shift)/ Increasing interest rates 100 bps (paralel shift) Decreasing interest rates 100 bps (paralel shift) Rupiah 4.186 (4.186) USD 7 (7) Mata uang asing Total
-
-
4.193
(4.193)
Type Of Currencies
Rupiah USD Foreign currencies Total
Assets-liabilities risk management activities are conducted in the context of the Bank’s sensitivity to interest rate changes. In general, the Bank is liability sensitive because its interest-earning assets have a longer duration and reprice less frequently than interest-bearing liabilities. This means that in rising interest rate environments, margin earned will narrow as liabilities repriced.
Pengelolaan risiko aset-liabilitas dilakukan berdasarkan tingkat sensitivitas Bank terhadap perubahan suku bunga. Secara umum, Bank memiliki sensitivitas yang lebih tinggi dalam portofolio liabilitas karena aset berbunga memiliki durasi yang lebih panjang dan lebih jarang dinilai kembali (repriced) dibandingkan dengan liabilitas berbunga. Artinya, dengan kondisi suku bunga yang cenderung meningkat, marjin yang dihasilkan akan mengecil akibat adanya repricing dalam liabilitas.
155
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) d.
45. FINANCIAL RISK MANAGEMENT (continued) d.
Risiko Pasar (lanjutan) ii.
Market Risk (continued) ii.
Risiko Tingkat Suku Bunga (lanjutan)
Interest Rate Risk (continued)
Meskipun demikian, pengaruhnya secara aktual bergantung pada banyak faktor, termasuk apakah terjadi pembayaran kembali yang lebih cepat atau lebih lama dari tanggal kontraktualnya dan variasi dari sensitivitas suku bunga dalam periode repricing dan antar mata uang.
However, the actual effect will depend on a number of factors, including the extent to which repayments are made earlier or later than the contractual dates and variations in interest rate sensitivity within repricing periods and among currencies.
Tabel berikut ini menyajikan portofolio banking book konsolidasian pada nilai tercatatnya (sebelum cadangan kerugian penurunan nilai), yang dikategorikan berdasarkan mana yang lebih awal antara tanggal repricing atau tanggal jatuh tempo kontraktual:
The table below summarizes the consolidated banking book portfolios at their carrying amounts (before allowance for impairment losses), categorized by the earlier of contractual repricing or maturity dates:
31 Desember/December 31, 2015 Instrumen bunga variabel/ Floating rate instruments
Total Penempatan pada Bank Indonesia dan bank lain Efek-efek Efek-efek yang dibeli dengan janji dijual kembali Kredit yang diberikan Aset lain-lain Total
Kurang dari 3 bulan/ Less than 3 months
Kurang dari 3 bulan/ Less than 3 months
3 bulan1 tahun/ 3 months1 year
Lebih dari 2 tahun/ More than 2 years
1-2 tahun/ 1-2 years
8.672.779 10.287.966
-
-
8.627.779 611.767
45.000 1.925.656
503.480
7.247.063
Placements with Bank Indonesia and other banks Securities
3.781.135 32.458.301 191.000
23.842.535 -
1.198.362 -
3.781.135 218.102 -
1.598.226 191.000
2.402.180 -
3.198.896 -
Securities purchased under agreement to resell Loans Other assets
1.198.362
55.391.181
23.842.535
Simpanan dari nasabah Simpanan dari bank lain Efek-efek yang dijual dengan janji dibeli kembali Pinjaman yang diterima
(49.739.672) (1.704.728)
(15.105.126) (823.887)
Total
(55.033.692)
Neto
Instrumen bunga tetap/Fixed rate instruments
3 bulan1 tahun/ 3 months1 year
(2.380.347) (1.208.945)
357.489
(15.929.013) 7.913.522
13.238.783
3.759.882
2.905.660
10.445.959
Total
-
(32.645.972) (875.841)
(1.988.574) (5.000)
-
-
Deposits from customers Deposits from other banks
-
(2.380.347) (593.645)
(615.300)
-
Securities sold under - repurchased agreement Fund borrowings
-
(36.495.805)
(2.608.874)
1.198.362
(23.257.022)
1.151.008
156
-
-
Total
2.905.660
10.445.959
Net
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) d.
45. FINANCIAL RISK MANAGEMENT (continued) d.
Risiko Pasar (lanjutan) ii.
Market Risk (continued) ii.
Risiko Tingkat Suku Bunga (lanjutan)
Interest Rate Risk (continued) The table below summarizes the consolidated banking book portfolios at their carrying amounts (before unearned interest income and allowance for impairment losses), categorized by the earlier of contractual repricing or maturity dates: (continued)
Tabel berikut ini menyajikan portofolio banking book konsolidasian pada nilai tercatatnya (sebelum pendapatan bunga yang ditangguhkan dan cadangan kerugian penurunan nilai), yang dikategorikan berdasarkan mana yang lebih awal antara tanggal repricing atau tanggal jatuh tempo kontraktual: (lanjutan) 31 Desember/December 31, 2014 Instrumen bunga variabel/ Floating rate instruments
Total Penempatan pada Bank Indonesia dan bank lain Efek-efek Efek-efek yang dibeli dengan janji dijual kembali Kredit yang diberikan Aset lain-lain Total
Kurang dari 3 bulan/ Less than 3 months
Instrumen bunga tetap/Fixed rate instruments
3 bulan1 tahun/ 3 months1 year
Kurang dari 3 bulan/ Less than 3 months
3 bulan1 tahun/ 3 months1 year
Lebih dari 2 tahun/ More than 2 years
1-2 tahun/ 1-2 years
9.093.752 12.211.537
-
-
9.068.982 987.921
24.770 900.218
2.456.071
7.867.327
Placements with Bank Indonesia and other banks Securities
432.714 33.679.790 191.000
23.633.969 -
1.444.296 -
432.714 198.908 191.000
1.353.815 -
2.222.700 -
4.826.102 -
Securities purchased under agreement to resell Loans Other assets
1.444.296
4.678.771
12.693.429
Total
-
-
Deposits from customers Deposits from other banks
-
Securities sold under - repurchased agreement Fund borrowings
-
-
Total
4.678.771
12.693.429
Net
55.608.793
23.633.969
Simpanan dari nasabah Simpanan dari bank lain Efek-efek yang dijual dengan janji dibeli kembali Pinjaman yang diterima
(51.021.875) (2.790.575)
(16.186.853) (531.790)
Total
(57.723.970)
(16.718.643)
Neto
(2.115.177)
6.915.326
(3.818.632) (92.888)
-
10.879.525
2.278.803
-
(33.269.677) (2.257.185)
(1.565.345) (1.600)
-
(3.818.632) (92.888)
-
(39.438.382)
1.444.296
(28.558.857)
157
(1.566.945) 711.858
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) d.
45. FINANCIAL RISK MANAGEMENT (continued) d.
Risiko Pasar (lanjutan) ii.
Market Risk (continued) ii.
Risiko Tingkat Suku Bunga (lanjutan)
Interest Rate Risk (continued) The table below summarize the weighted average effective interest rates for each financial instrument:
Tabel dibawah merupakan ikhtisar dari rata-rata suku bunga efektif untuk setiap instrumen keuangan:
Tahun yang Berakhir pada tanggal 31 Desember/Year ended December 31 2015 Aset Rupiah Penempatan pada Bank Indonesia dan bank lain Efek-efek Obligasi Pemerintah Obligasi korporasi Sertifikat Bank Indonesia Kredit yang diberikan Kredit UKM Kartu kredit Kredit lainnya Mata uang asing Efek-efek Obligasi Pemerintah Obligasi korporasi Kredit yang diberikan Liabilitas Rupiah Simpanan dari nasabah Giro Tabungan Deposito berjangka Simpanan dari bank lain Call money Giro Tabungan Deposito berjangka Mata uang asing Simpanan dari nasabah Giro Tabungan Deposito berjangka Simpanan dari bank lain Call money Giro
2014
5,21%
6,40%
8,71% 10,20% 6,98%
8,25% 8,93% 6,69%
16,55% 22,99% 14,81%
17,75% 32,61% 13,85%
4,13% 7,06% 10,45%
6,81% 6,73% 8,54%
2,41% 2,60% 8,61%
2,73% 2,69% 9,36%
5,99% 6,08% 4,87% 8,90%
6,42% 5,32% 4,86% 9,45%
0,25% 0,35% 1,09%
0,31% 0,66% 2,54%
0,31% 0,00%
0,33% 0,00%
Assets Rupiah Placement with Bank Indonesia and other banks Securities Government bonds Corporate bonds Certificate of Bank Indonesia Loans SME loans Credit card Other loans Foreign currencies Securities Government bonds Corporate bonds Loans Liabilities Rupiah Deposits from customers Current accounts Saving deposits Time deposits Deposits from other banks Interbank call money Current accounts Saving deposits Time deposits Foreign currencies Deposits from customers Current account Saving deposits Time deposits Deposits from other banks Call money Current Account
The management of interest rate risk against interest rate gap limits is supplemented by monitoring the sensitivity of the Bank’s financial assets and liabilities. Sensitivity is measured using Repricing Method. Calculation of Repricing demonstrated sensitivity between Bank’s financial assets and liabilities toward interest rate changes.
Pengelolaan dari risiko suku bunga terhadap interest rate gap limits dilengkapi dengan pemantauan sensitivitas terhadap aset dan liabilitas keuangan Bank. Sensitivitas diukur dengan menggunakan metode Repricing. Hasil dari perhitungan repricing ini menunjukkan bahwa aset dan liabilitas keuangan bank sensitif terhadap perubahan suku bunga.
158
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) e.
45. FINANCIAL RISK MANAGEMENT (continued) e.
Risiko Likuiditas
Liquidity Risk
Risiko likuiditas adalah risiko yang disebabkan oleh ketidakmampuan Bank dalam memenuhi kewajiban yang telah jatuh tempo dan menutup posisi di pasar. Risiko likuiditas merupakan risiko yang terpenting pada bank umum dan perlu dikelola secara berkesinambungan.
Liquidity risk is the risk caused by the Bank’s inability to meet its obligation associated with financial liabilities at due date and cover position created from market. Liquidity risk is the most important risk for commercial bank and as such needs to be managed on an ongoing basis.
Sebagai bagian dari manajemen risiko likuiditas, Bank telah menyusun alat ukur likuiditas berupa penyusunan Proyeksi Arus Kas dan Profil Jatuh Tempo untuk mengelola likuiditas bank secara harian.
As part of liquidity risk management, the Bank has developed liquidity measurement tools such as preparation of Cash Flow Projection and Maturity Profile to manage its daily liquidity.
Selain itu, pengelolaan aset dan liabilitas Bank dilakukan melalui rapat ALCO yang dilaksanakan setiap 1 (satu) bulan sekali. Pembahasan difokuskan pada penyelarasan strategi jangka pendek dan jangka panjang Bank dengan kondisi perekonomian nasional, terutama penyesuaian kondisi likuiditas Bank.
Moreover, monitoring over the Bank’s assets and liabilities is addressed through ALCO meeting held once in every month. The meeting focuses on aligning short-term and long-term strategy of the Bank with national economic conditions, especially the adjustments to the Bank’s liquidity conditions.
Bank menyusun kebijakan pengelolaan risiko likuiditas yang memaparkan tanggung jawab, pengelolaan dan pendekatan strategis yang diambil untuk menjamin ketersediaan likuiditas yang cukup untuk memenuhi kewajiban bank secara kontraktual maupun yang disyaratkan oleh regulator.
The Bank’s liquidity management policy defines the responsibilities, management and strategic approach to be taken to ensure that sufficient liquidity is maintained to meet the Bank’s contractual or regulatory obligations.
Eksposur terhadap risiko likuiditas
Exposure to liquidity risk
Bank bergantung pada simpanan dari nasabah dan simpanan dari bank lain sebagai sumber pendanaan utama yang memiliki masa jatuh tempo yang pendek dan sebagian besar dapat ditarik sewaktu-waktu. Pendanaan dengan jangka waktu yang pendek tersebut meningkatkan risiko likuiditas Bank; oleh karena itu, Bank secara aktif mengelola risiko tersebut dengan memberikan tingkat suku bunga yang bersaing dan secara terusmenerus memantau pergerakan pasar.
The Bank relies on deposits from customers and deposits from other banks as its primary sources of funding which generally have shorter maturities and a large proportion of them are repayable on demand. The shortterm nature of these deposits increases the Bank’s liquidity risk; therefore, the Bank actively manages this risk through maintaining competitive pricing and constant monitoring of market trends.
159
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) e.
45. FINANCIAL RISK MANAGEMENT (continued) e.
Risiko Likuiditas (lanjutan)
Liquidity Risk (continued)
Pengelolaan risiko likuiditas mencakup antara lain pemeliharaan cadangan likuiditas yang optimal, penetapan strategi pendanaan serta memelihara akses pasar yang mencukupi. Likuiditas Bank saat ini diukur melalui posisi Aset Likuid Primer dan Aset Likuid Sekunder untuk memenuhi kebutuhan likuiditas, baik penarikan dana tidak terduga maupun ekspansi aset. Bank memelihara Aset Likuid Primer dalam bentuk kas, Giro Wajib Minimum (GWM) di Bank Indonesia, Penempatan di Bank Indonesia, efek-efek kategori tersedia untuk dijual atau diperdagangkan, dan seluruh efek-efek pemerintah kategori tersedia untuk dijual atau diperdagangkan yang memiliki sisa jatuh waktu kurang atau sama dengan 1 tahun.
Liquidity risk management covers, among others, the maintenance of optimum liquidity reserve, determination of funding strategy and maintaining an adequate access to the market. The Bank’s current liquidity is measured through its Primary and Secondary Liquid Assets to fulfill its liquidity needs in order to satisfy unexpected withdrawals or expansion of assets. The Bank maintains its primary liquid assets through cash, the minimum reserve requirements imposed by Bank Indonesia, placements with Bank Indonesia, securities classified as available-for-sale or trading, government securities classified as available-for-sale or trading which have remaining maturities less or equal to 1 year.
Bank juga melakukan pengukuran dan pelaporan secara periodik ke Bank Indonesia mengenai pengelolaan risiko likuiditas mengacu kepada parameter risiko likuiditas dalam Penilaian Tingkat Kesehatan Bank (PTKB) dengan menggunakan pendekatan risiko (Risk-based Bank Rating / RBBR) yang terdiri dari 2 bagian, yaitu:
Bank also conducts measurement and reporting to the Bank Indonesia periodically on liquidity risk management based on liquidity risk parameters Bank Soundness Assessment (BSA) using risk approach (Risk-based Bank Ratings / RBBR) which consists of 2 parts:
1.
1.
2.
Risiko Inheren
Inherent Risks
a)
Komposisi dari aset, liabilitas, dan transaksi rekening administratif
a) Composition of assets, liabilities, and administrative account transactions
b)
Konsentrasi dari aset dan liabilitas
b) Concentration of assets and liabilities
c)
Kerentanan pendanaan
c) Vulnerability of funding needs
d)
Akses pada pendanaan
pada
kebutuhan
d) Access to funding resources
sumber-sumber
2.
Kualitas Penerapan Manajemen Risiko
Risk Management Quality
a)
Tata kelola risiko likuiditas
a) Liquidity Risk governance
b)
Kerangka manajemen risiko likuiditas
b) Liquidity Risk management framework
c)
Proses manajemen risiko likuiditas, sistem informasi dan sumber daya manusia
c) Liquidity Risk management process, information systems and human resources
d)
Sistem pengendalian risiko likuiditas
d) Liquidity Risk control system
160
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) e.
45. FINANCIAL RISK MANAGEMENT (continued) e.
Risiko Likuiditas (lanjutan)
Liquidity Risk (continued) One key measure used by the Bank for managing liquidity risk is the ratio of liquid assets to total funding from customers. As of the end of 2015 and 2014, the reported ratio of liquid assets to total funding from customers were 54.62% and 52.43%.
Salah satu pengukuran yang digunakan Bank untuk mengelola risiko likuiditas adalah melalui rasio dari perbandingan antara aset likuid dengan total simpanan dari nasabah. Pada akhir tahun 2015 dan 2014, rasio dari aset likuid dibandingkan dengan total simpanan dari nasabah yang dilaporkan masing-masing adalah sebesar 54,62% dan 52,43%. 31 Desember/December 31
Kas dan setara kas Efek-efek investasi selain yang diklasifikasikan sebagai kas dan setara kas Simpanan dari bank lain
Simpanan dari nasabah Rasio aset likuid terhadap simpanan dari nasabah
2015
2014
14.547.015
17.791.316
14.325.241 (1.704.728)
11.751.545 (2.790.575)
27.167.528
26.752.286
49.739.672
51.021.875
Deposits from customers
54,62%
52,43%
Ratio of liquid assets to deposits from customers
Cash and cash equivalents Securities, excluding items classified as cash and cash equivalents Deposits from other banks
Analisis perbedaan jatuh tempo aset dan liabilitas keuangan
Maturity gap analysis of financial assets and liabilities
Tabel di bawah ini menyajikan analisis jatuh tempo nilai tercatat dari aset keuangan (sebelum pendapatan bunga yang ditangguhkan dan cadangan kerugian penurunan nilai) dan liabilitas keuangan Bank pada tanggal 31 Desember 2015 dan 2014, berdasarkan jangka waktu yang tersisa sampai tanggal jatuh tempo kontraktual:
The table below shows an analysis of maturities of the carrying amount of financial assets (before unearned interest income and allowance for impairment losses) and financial liabilities of the Bank as of December 31, 2015 and 2014, based on remaining term to contractual maturity:
31 Desember/December 31, 2015
Nilai tercatat/ Carrying Value
Tidak mempunyai tanggal jatuh tempo/No contractual maturity
Kurang dari 1 bulan/ Less than 1 month
1-3 bulan/ 1-3 months
<3-12 bulan/ <3-12 months
< 12-60 bulan/ < 12-60 months
Lebih dari 60 bulan/ More than 60 months
ASET Kas
1.093.626
1.093.626
-
-
-
-
-
Giro pada Bank Indonesia
4.546.084
4.546.084
-
-
-
-
-
279.526
279.526
-
-
-
-
-
8.672.779 10.544.106
19.540
8.438.316 581.010
189.463 30.758
45.000 1.925.657
3.468.775
4.518.366
ASSETS Cash Current accounts with Bank Indonesia Current accounts with other banks Placements with Bank Indonesia and other banks Securities
Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain Efek-efek Efek-efek yang dibeli dengan janji dijual kembali Tagihan derivatif Kredit yang diberikan bruto Tagihan akseptasi Aset lain-lain *)
3.781.135 43.660
-
3.420.822 43.660
360.313 -
-
-
-
Securities purchase under resell agreement Derivatives receivables
32.458.301 489.215 733.227
225.737
8.597.898 170.111 507.490
660.144 279.348 -
5.589.052 39.756 -
9.618.739 -
7.992.468 -
Loans - gross Acceptances receivable Other assets *)
Total
62.641.659
6.164.513
21.759.307
1.520.026
7.599.465
13.087.514
12.510.834
Total
*) Aset lain-lain - neto terdiri dari bunga yang masih akan diterima, setoran jaminan, piutang sewa dan aset yang diblokir
*) Other assets - net consist of interest receivables, security deposits, rent receivables and restricted assets
161
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) e.
45. FINANCIAL RISK MANAGEMENT (continued) e.
Risiko Likuiditas (lanjutan)
Liquidity Risk (continued)
Analisis perbedaan jatuh tempo aset dan liabilitas keuangan (lanjutan)
Maturity gap analysis of financial assets and liabilities (continued)
Tabel di bawah ini menyajikan analisis jatuh tempo nilai tercatat dari aset keuangan (sebelum cadangan kerugian penurunan nilai) dan liabilitas keuangan Bank pada tanggal 31 Desember 2015 dan 2014, berdasarkan jangka waktu yang tersisa sampai tanggal jatuh tempo kontraktual: (Ianjutan)
The table below shows an analysis of maturities of the carrying amount of financial assets (before allowance for impairment losses) and financial liabilities of the Bank as of December 31, 2015 and 2014, based on remaining term to contractual maturity: (continued)
31 Desember/December 31, 2015 (lanjutan/continued)
Nilai tercatat/ Carrying Value
Tidak mempunyai tanggal jatuh tempo/No contractual maturity
Kurang dari 1 bulan/ Less than 1 month
1-3 bulan/ 1-3 months
<3-12 bulan/ <3-12 months
< 12-60 bulan/ < 12-60 months
Lebih dari 60 bulan/ More than 60 months
LIABILITAS (558.656) (22.701.653) (318.925) (23.734) (170.111)
(9.944.319) (544.366) (279.348)
(1.988.574) (17.550) (39.756)
-
-
LIABILITIES Obligations due immediately Deposits from customers Deposits from other banks Derivatives payable Acceptances payable
-
(2.380.347) -
(572.078)
(636.867)
-
-
Securities sold under repurchased agreements Fund borrowings
-
(156.147)
-
-
Accrued expenses and other liabilities**)
-
-
Total
13.087.514
12.510.834
Net
Liabilitas segera (558.656) Simpanan dari nasabah (49.739.672) Simpanan dari bank lain (1.704.728) Liabilitas derivatif (23.734) Utang akseptasi (489.215) Efek-efek yang djual dengan janji dibeli kembali (2.380.347) Pinjaman yang diterima (1.208.945) Beban yang masih harus dibayar dan liabilitas lain-lain**) (156.147)
(15.105.126) (823.887) -
Total
(56.261.444)
(15.929.013)
(26.309.573)
(11.340.111)
(2.682.747)
Neto
6.380.215
(9.764.500)
(4.550.266)
(9.820.085)
4.916.718
-
**) Beban yang masih harus dibayar dan liabilitas lain-lain terdiri dari beban yang masih harus dibayar dan setoran jaminan
-
**) Accrued expenses and other liabilities consist of accrued expenses and security deposits
31 Desember/December 31, 2014 Tidak mempunyai tanggal jatuh tempo/No contractual maturity
Kurang dari 1 bulan/ Less than 1 month
1.274.528
1.274.528
-
-
-
-
-
4.532.318
4.532.318
-
-
-
-
-
Giro pada bank lain 447.639 Penempatan pada Bank Indonesia dan bank lain 9.093.752 Efek-efek 13.786.680 Efek-efek yang dibeli dengan janji dijual kembali 432.714 Tagihan derivatif 8.104 Kredit yang diberikan bruto 33.679.790 Tagihan akseptasi 554.725 Aset lain-lain *) 805.800
447.639
-
-
-
-
-
19.380
7.803.314 -
1.265.668 2.467.849
24.770 900.218
3.550.855
6.848.378
ASSETS Cash Current accounts with Bank Indonesia Current accounts with other banks Placements with Bank Indonesia and other banks Securities
-
432.714 8.104
-
-
-
-
Securities purchased under resell agreement Derivatives receivables
222.549
7.648.468 62.319 583.251
572.391 214.869 -
6.614.446 277.537 -
11.992.092 -
6.852.393 -
Loans - gross Acceptances receivable Other assets *)
6.496.414
16.538.170
4.520.777
7.816.971
15.542.947
13.700.771
Total
Nilai tercatat/ Carrying Value ASET Kas Giro pada Bank Indonesia
Total
64.616.050
1-3 bulan/ 1-3 months
*) Aset lain-lain - neto terdiri dari bunga yang masih akan diterima, setoran jaminan, piutang sewa dan aset yang diblokir.
<3-12 bulan/ <3-12 months
< 12-60 bulan/ < 12-60 months
Lebih dari 60 bulan/ More than 60 months
*) Other assets - net consist of interest receivables, security deposits, rent receivables and restricted assets.
162
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) e.
45. FINANCIAL RISK MANAGEMENT (continued) e.
Risiko Likuiditas (lanjutan)
Liquidity Risk (continued)
Analisis perbedaan jatuh tempo aset dan liabilitas keuangan (lanjutan)
Maturity gap analysis of financial assets and liabilities (continued)
Tabel di bawah ini menyajikan analisis jatuh tempo nilai tercatat dari aset keuangan (sebelum cadangan kerugian penurunan nilai) dan liabilitas keuangan Bank pada tanggal 31 Desember 2015 dan 2014, berdasarkan jangka waktu yang tersisa sampai tanggal jatuh tempo kontraktual: (Ianjutan)
The table below shows an analysis of maturities of the carrying amount of financial assets (before allowance for impairment losses) and financial liabilities of the Bank as of December 31, 2015 and 2014, based on remaining term to contractual maturity: (continued)
31 Desember/December 31, 2014
Nilai tercatat/ Carrying Value
Tidak mempunyai tanggal jatuh tempo/No contractual maturity
Kurang dari 1 bulan/ Less than 1 month
1-3 bulan/ 1-3 months
<3-12 bulan/ <3-12 months
< 12-60 bulan/ < 12-60 months
Lebih dari 60 bulan/ More than 60 months
LIABILITAS Liabilitas segera (654.079) Simpanan dari nasabah (51.021.875) Simpanan dari bank lain (2.790.575) Liabilitas derivatif (2.149) Utang akseptasi (554.725) Efek-efek yang djual dengan janji dibeli kembali (3.818.632) Pinjaman yang diterima (92.888) Beban yang masih harus dibayar dan liabilitas lain-lain**) (205.756)
(15.665.025) (531.790) -
(654.079) (24.592.382) (2.163.809) (2.149) (62.319)
(8.724.885) (93.376) (214.869)
-
(3.818.632) -
(92.888)
-
(205.756)
(1.658.359) (1.600) (277.537)
Total
(59.140.679)
(16.196.815)
(31.499.126)
(9.126.018)
(1.937.496)
Neto
5.475.371
(9.700.401)
(14.960.956)
(4.605.241)
5.879.475
-
(208.316) -
(172.908) -
LIABILITIES Obligations due immediately Deposits from customers Deposits from other banks Derivatives payable Acceptances payable
-
-
Securities sold under - repurchased agreements Fund borrowings
-
-
-
(208.316) 15.334.631
(172.908) 13.527.863
Accrued expenses and other liabilities**) Total Net
**) Beban yang masih harus dibayar dan liabilitas lain-lain terdiri dari utang bunga dan setoran jaminan
**) Accrued expenses and other liabilities consist of interest payable and security deposits
Tabel di bawah ini menunjukkan sisa jatuh tempo kontraktual dari liabilitas keuangan berdasarkan pada undiscounted cash flows (tidak diaudit).
The table below shows the remaining contractual maturities of financial liabilities based on undiscounted cash flows (unaudited).
31Desember/December 31, 2015
Total
Tidak mempunyai tanggal jatuh tempo/No contractual maturity
Kurang dari 1 bulan/ less than 1 month
1-3 bulan/ 1-3 months
<3-12 bulan/ <3-12 months
< 12-60 bulan/ < 12-60 months
Lebih dari 60 bulan/ More than 60 months
LIABILITAS Liabilitas segera Simpanan dari nasabah Simpanan dari bank lain Efek-efek yang djual dengan janji dibeli kembali Liabilitas derivatif Utang akseptasi Pinjaman yang diterima Beban yang masih harus dibayar dan liabilitas lain-lain**)
558.656 50.084.037 1.710.876
14.590.220 823.887
558.656 22.893.074 751.353
10.091.084 130.337
2.148.849 5.299
198.505 -
2.380.347 23.734 489.215 1.213.166
-
2.380.347 23.734 170.111 948.494
279.348 264.672
39.756 -
-
Securities sold under - repurchased agreements Derivatives payable Acceptances payables Fund borrowings
45.803
-
45.803
-
-
-
-
Accrued expenses and other liabilities**)
Total
56.505.834
15.414.107
27.771.572
10.765.441
2.193.904
198.505
162.305
Total
**) Beban yang masih harus dibayar dan liabilitas lain-lain terdiri dari utang bunga dan setoran jaminan
162.305 -
LIABILITIES Obligations due immediately Deposits from customers Deposits from other banks
**) Accrued expenses and other liabilities consist of interest payable and security deposits
163
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) e.
45. FINANCIAL RISK MANAGEMENT (continued) e.
Risiko Likuiditas (lanjutan)
Liquidity Risk (continued)
Analisis perbedaan jatuh tempo aset dan liabilitas keuangan (lanjutan)
Maturity gap analysis of financial assets and liabilities (continued)
Tabel di bawah ini menunjukkan sisa jatuh tempo kontraktual dari liabilitas keuangan berdasarkan pada undiscounted cash flows (tidak diaudit). (lanjutan)
The table below shows the remaining contractual maturities of financial liabilities based on undiscounted cash flows (unaudited). (continued)
31Desember/December 31, 2014
Total
Tidak mempunyai tanggal jatuh tempo/No contractual maturity
Kurang dari 1 bulan/ less than 1 month
<3-12 bulan/ <3-12 months
1-3 bulan/ 1-3 months
< 12-60 tahun/ bulan/ < 12-60 months
Lebih dari 60 bulan/ More than 60 months
LIABILITAS Liabilitas segera Simpanan dari nasabah Simpanan dari bank lain Efek-efek yang djual dengan janji dibeli kembali Liabilitas derivatif Utang akseptasi Pinjaman yang diterima Liabilitas lain-lain***)
654.079 51.410.003 2.796.823
15.665.025 531.790
654.079 24.815.694 2.168.588
8.825.812 94.763
1.721.628 1.682
208.936 -
3.818.632 2.149 554.725 93.159 78.875
-
3.818.632 2.149 62.319 78.875
214.869 93.159 -
277.537 -
-
Total
59.408.445
16.196.815
31.600.336
9.228.603
2.000.847
208.936
**) Beban yang masih harus dibayar dan liabilitas lain-lain terdiri dari utang bunga dan setoran jaminan
f.
172.908 -
LIABILITIES Obligations due immediately Deposits from customers Deposits from other banks
Securities sold under - repurchased agreements Derivatives payable Acceptances payables Fund borrowings Other liabilities***) 172.908
Total
**) Accrued expenses and other liabilities consist of interest payable and security deposits
f.
Risiko Operasional
Operational Risk
Bank terus melakukan penyempurnaan terhadap pelaksanaan manajemen risiko operasional, dengan meningkatkan kewaspadaan dari seluruh pegawai atas risiko dan menyempurnakan kebijakan dan prosedur operasi bank. Upaya-upaya tersebut dilakukan untuk memitigasi risiko inheren serta meningkatkan sistem pengendalian khususnya terhadap risiko operasional.
The Bank continued to improve its operational risk management implementation by increasing employee’s risk awareness and improving the policies and procedures for banking operations. These efforts are aimed to mitigate inherent risk as well as to improve control system particularly for the Bank’s operational risks.
Mega Risk & Control Assessment (“MeRCA”) sebagai salah satu alat yang digunakan untuk melakukan identifikasi risiko operasional dengan pendekatan self assessment yang selama ini dilakukan untuk mengidentifikasi risiko operasional di kantor cabang, telah dikembangkan untuk area risiko yang melekat pada aktivitas di Kantor Pusat. Pelaksanaan MeRCA dilakukan secara berkala, 2 kali dalam setahun.
Mega Risk & Control Assessment (“MeRCA”), the tools used for identifying operational risk through self-assessment approach that are currently applied to identify branch operational risk, has been developed for risk areas embedded in the Head Office activities. Implementation of MeRCA is done regularly, 2 times a year.
164
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) f.
45. FINANCIAL RISK MANAGEMENT (continued) f.
Risiko Operasional (lanjutan)
Operational Risk (continued)
Selain itu, melalui penyesuaian di beberapa bagian, MeRCA juga telah diaplikasikan untuk mengidentifikasi risiko-risiko yang melekat pada aktivitas yang dipandang memiliki risiko yang tinggi.
In addition, through some adjustments at several parts, MeRCA was also implemented to identify high risk activity.
Di sisi lain, untuk mengantisipasi risiko operasional sebagai dampak dari gangguan yang ekstrim, seperti kebakaran, bencana banjir, gempa bumi, Bank telah memiliki Disaster Recovery Center (“DRC”) yang selalu dilakukan uji coba secara periodik untuk memastikan kesiapan DRC tersebut. Pengembangan DRC ini merupakan salah satu tindakan penting dalam rangka menjamin kesinambungan operasional Bank apabila terjadi gangguan infrastruktur pada data center di Kantor Pusat.
On the other hand, to anticipate operational risk arising from extreme disruption, such as fire, flood, earthquake, the Bank has established a Disaster Recovery Center (“DRC”), which is periodically tested to ensure its readiness. The development of DRC is an important action to assure the continuity of the Bank’s operations if the infrastructure of the data center at Head Office is disrupted.
Untuk melengkapi hal-hal tersebut diatas, Bank telah menyusun Kebijakan Business Continuity Management (BCM) yang secara komprehensif menangani berbagai gangguan/bencana akibat perbuatan manusia dan/atau alam, misalkan kebakaran, gempa bumi, banjir, demonstrasi, dan lain-lain. Kebijakan ini disusun untuk menjamin kegiatan operasional bisnis dan sumber daya kritikal Bank tetap dapat berfungsi walaupun terjadi gangguan/bencana atau membangun resiliensi (ketahanan) dan kemampuan untuk memberi respon secara efektif terhadap suatu kondisi bencana guna melindungi kepentingan para stakeholders, reputasi dan nama baik perusahaan.
To complete this activity, Bank has developed Business Continuity Plan Policy which comprehensively address various disorders/ disasters by man and/or nature, eg fire, earthquake, flood, demonstrations, and others. This policy was developed to ensure that business operations and critical resource bank can still function despite the disruption / disaster or build resilience (resilience) and the ability to respond effectively to a disaster situation in order to protect the interests of the stakeholders, reputation and the company’s name.
Bank telah mengimplementasikan Loss Event Recording System (“LERS”) secara efektif, yakni alat yang digunakan untuk mencatat kejadian risiko operasional serta untuk mengelola loss event & near miss untuk perhatian manajemen. LERS juga digunakan untuk keperluan persiapan perhitungan Operational Risk Capital Charge berdasarkan metode Advanced Measurement Approach.
The Bank has implemented Loss Event Recording System (“LERS”) effectively. LERS is a tool to maintain and record operational risk events as well as to manage any “loss events and near miss” for management attention. Furthermore, LERS is used as preparation for assessment on Operational Risk Capital Charge according to Advanced Measurement Approach method.
165
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) f.
45. FINANCIAL RISK MANAGEMENT (continued) f.
Risiko Operasional (lanjutan)
Operational Risk (continued)
Selain itu Satuan Kerja Manajemen Risiko juga telah mengembangkan alat bantu identifikasi risiko yang dinamakan PrOSA (Projected Operational Risk Self Assessment). Perangkat ini bersifat kualitatif yang digunakan untuk mengidentifikasi dan mengukur risiko operasional dengan menggunakan dimensi dampak (impact) dan kemungkinan kejadian (likelihood). Dengan adanya PrOSA, unit kerja dapat melakukan self assessment atas risiko operasional dalam unit kerjanya sendiri. Adapun hasil atau output yang dihasilkan dari PrOSA ini berupa pemeringkatan risiko operasional di setiap unit kerja dengan memberikan penilaian (scoring) terhadap komponen kemungkinan risiko yang akan terjadi dan potensi dampak yang ditimbulkan, serta aspek pengendalian risiko. Melalui PrOSA unit kerja dapat memperkirakan risiko yang mungkin timbul di masa mendatang.
Besides that, Risk Management Unit has also developed a risk identification tool called PrOSA (Projected Operational Risk Self Assessment). This tool is qualitative and that is used to identify and quantify operational risks by using the dimensions of impact and the probability of occurrence (likelihood). With the PrOSA, units can do a self-assessment on operational risk output that is generated from the PrOSA is a ranking of operational risk in each unit within their own unit. As for the results or to provide an assessment (scoring) for the likelihood and potential impact of risk components that would occur, as well as aspects of risk control. Through PrOSA other units can estimate the risk that may arise in the future.
Selanjutnya, Komite Produk yang dibentuk telah dioptimalkan fungsinya, yakni selain mengidentifikasi dan memitigasi risiko yang melekat pada produk dan aktivitas baru, juga melakukan evaluasi terhadap kinerja produkproduk yang telah diluncurkan.
In addition, the Bank had optimized Product Committee’s function to identify and mitigate risks which might be found in new products and services launched, and to evaluate performance of existing products.
Guna memudahkan langkah-langkah mitigasi risiko produk oleh unit-unit kerja yang terkait, Bank telah menyusun pedoman pengelolaan risiko untuk produk-produk tertentu, antara lain bancassurance dan reksa dana.
In order to ease steps to mitigate product risks by related units, the Bank has developed risk management guidance for certain products, among others, bancassurance and mutual funds.
Bank juga melakukan pengukuran dan pelaporan secara periodik ke Bank Indonesia mengenai pengelolaan risiko operasional mengacu kepada parameter risiko operasional dalam Penilaian Tingkat Kesehatan Bank (PTKB) dengan menggunakan pendekatan risiko (Risk-based Bank Rating / RBBR) yang terdiri dari 2 bagian, yaitu:
Bank also conducts measurement and reporting to the Bank Indonesia periodically on operational risk management based on operational risk parameters Bank Soundness Assessment (BSA) using risk approach (Riskbased Bank Ratings / RBBR) which consists of 2 parts:
1.
1. Inherent Risks
Risiko Inheren
• • • • •
•
Karakteristik dan kompleksitas operasional Bank Sumber Daya Manusia Teknologi Informasi Fraud Kejadian Eksternal
• • • •
166
Characteristic and complexity Bank’s operational Human Resources Information Technology Fraud External Event
of
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO KEUANGAN (lanjutan) f.
45. FINANCIAL RISK MANAGEMENT (continued) f.
Risiko Operasional (lanjutan) 2.
2. Risk Management Quality
Kualitas Penerapan Manajemen Risiko • • •
•
Operational Risk (continued)
•
Pengawasan aktif komisaris dan direksi Kecukupan kebijakan Prosedur dan penetapan limit, kecukupan identifikasi, pengukuran, pemantauan dan sistem informasi manajemen operasional Sistem pengendalian intern yang komprehensif
• •
•
Active oversight of commisioners and directors Adequacy of policy Procedure and limit setting, adequacy of identification, measurement, monitoring and operational risk management information system Comprehensive internal control system
46. PEMENUHAN KETENTUAN BATAS MAKSIMUM PEMBERIAN KREDIT (“BMPK”)
46. COMPLIANCE WITH LEGAL LENDING LIMIT (“LLL”) REQUIREMENT
Pada tanggal 31 Desember 2015 dan 2014, tidak terdapat pelampauan BMPK oleh pihak terkait maupun tidak terkait.
As of December 31, 2015 and 2014, there was no breach of LLL to both related and non-related parties.
Sesuai dengan peraturan yang berlaku, batas maksimum pemberian kredit kepada pihak tidak terkait harus tidak melebihi 20% dari modal Bank.
Under the prevailing regulation, the maximum lending limit to non-related parties should not exceed 20% of the Bank’s capital.
47. MANAJEMEN MODAL DAN RASIO LIABILITAS PENYEDIAAN MODAL MINIMUM
47. CAPITAL MANAGEMENT AND MINIMUM REQUIRED CAPITAL ADEQUACY RATIO (CAR)
Tujuan manajemen permodalan Bank adalah untuk mempertahankan posisi modal yang kuat untuk mendukung pertumbuhan bisnis dan mempertahankan investor, deposan, pelanggan dan kepercayaan pasar. Dalam pengelolaan permodalan, Bank mempertimbangkan faktor-faktor seperti: pengembalian modal yang optimal pada pemegang saham, menjaga keseimbangan antara keuntungan yang lebih tinggi dengan gearing ratio serta keamanan yang diberikan oleh posisi modal yang sehat.
The Bank’s capital management objectives is to maintain a strong capital position to support business growth and to sustain investor, depositor, customer and market confidence. In managing its capital, the Bank considers factors such as: an optimal providing capital rate of return to shareholders and maintaining a balance between high return gearing ratio and safety provided by a sound capital position.
Sejak tahun 2007, Bank diwajibkan untuk memenuhi kerangka kerja Basel II dalam hal permodalan Bank dengan mengikuti road map implementasi Basel II di Indonesia yang dipimpin oleh Bank Indonesia.
Starting 2007, Bank is required to comply with Basel II framework in respect with regulatory capital following the Basel II implementation road map in Indonesia led by the Bank Indonesia.
167
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
47. MANAJEMEN MODAL DAN RASIO LIABILITAS PENYEDIAAN MODAL MINIMUM (lanjutan)
47. CAPITAL MANAGEMENT AND MINIMUM REQUIRED CAPITAL ADEQUACY RATIO (CAR) (continued)
Penerapan Bank atas risiko pasar, risiko kredit dan risiko operasional dalam permodalan adalah sebagai berikut:
Bank’s implementation on market risk, credit risk and operational risk in capital is as follows:
a.
a.
Risiko pasar
Starting November 2007, the Bank had adopted standardized approach for market risk management according to Bank Indonesia Regulation No. 9/13/PBI/2007 dated November 1, 2007 as well as Bank Indonesia Circular Letter No. 9/33/DPNP dated December 18, 2007 and Bank Indonesia Circular Letter No. 14/21/DPNP dated July 18, 2012.
Sejak November 2007, Bank sudah menerapkan pendekatan standar untuk mengelola risiko pasar sesuai dengan Peraturan Bank Indonesia No. 9/13/PBI/2007 tanggal 1 November 2007 serta Surat Edaran Bank Indonesia No. 9/33/DPNP tanggal 18 Desember 2007 dan Surat Edaran Bank Indonesia No. 14/21/DPNP tanggal 18 Juli 2012. b.
b.
Risiko kredit
Credit risk Credit risk calculated according to Bank Indonesia Circular Letter No. 13/6/DPNP dated February 18, 2011 where the calculation of Risk Weighted Average (RWA) of credit risk using standard approach effective January 2, 2012.
Risiko kredit dihitung berdasarkan Surat Edaran Bank Indonesia No. 13/6/DPNP tanggal 18 Februari 2011 dimana perhitungan Aset Tertimbang Menurut Risiko (ATMR) risiko kredit menggunakan Pendekatan Standar yang efektif berlaku tanggal 2 Januari 2012. c.
Market risk
c.
Risiko operasional
Operational risk
Untuk pengelolaan risiko operasional Bank menerapkan pendekatan indikator dasar sesuai dengan Surat Edaran Bank Indonesia. Berdasarkan SE ini, beban modal untuk risiko operasional adalah sebesar 5%, 10% dan 15% dari rata-rata pendapatan kotor selama tiga tahun terakhir masing-masing efektif tanggal 1 Januari 2011, 1 Juli 2011 dan 1 Januari 2012.
Operational risk management still uses basic indicator approach as per Bank Indonesia Circular Letter. Based on this Circular Letter, the capital charge for operational risk is at 5%, 10% and 15% of average gross income for the last three years which is effective on January 1, 2011, July 1, 2011 and January 1, 2012, respectively.
Pada tahun 2012 Bank Indonesia melakukan revisi atas peraturan tersebut dan mengeluarkan Surat Edaran No. 14/37/DPNP tentang Kewajiban Penyediaan Modal Minimum sesuai dengan Profil Risiko dan Pemenuhan Capital Equivalency Maintained Assets (CEMA).
In 2012, Bank Indonesia revised such regulation and issued circular letter No. 14/37/DPNP regarding Capital Adequancy Ratio with Risk Profile and Capital Equivalency Maintained Assets (CEMA).
168
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
47. MANAJEMEN MODAL DAN RASIO LIABILITAS PENYEDIAAN MODAL MINIMUM (lanjutan)
47. CAPITAL MANAGEMENT AND MINIMUM REQUIRED CAPITAL ADEQUACY RATIO (CAR) (continued)
c.
c.
Risiko operasional (lanjutan)
Operational risk (continued)
Bank wajib memiliki dan menerapkan proses perhitungan kecukupan modal secara internal atau Internal Capital Adequancy Assessment Process (ICAAP). Komponen ICAAP paling kurang mencakup: a. Pengawasan Aktif Dewan Komisaris dan Direksi b. Penilaian Kecukupan Modal c. Pemantauan dan Pelaporan d. Pengendalian Internal
The Bank is obliged to have and apply the process of capital adequacy calculation internally or Internal Capital Adequacy Assessment Process (ICAAP). The components of ICAAP: a. Active Supervision of Board of Commissioners and Board of Directors b. Capital Adequacy Assessment c. Monitoring and Reporting d. Internal control
Bank juga wajib menyediakan modal minimum sesuai dengan profil risiko,sebagai berikut: a. 8% dari ATMR untuk Bank dengan profil risiko peringkat 1; b. 9% s.d kurang dari 10% dari ATMR untuk Bank dengan profil risiko peringkat 2; c. 10% s.d kurang dari 11% dari ATMR untuk Bank dengan profil risiko peringkat 3; d. 11% s.d 14% dari ATMR untuk Bank dengan profil risiko peringkat 4 atau peringkat 5.
Bank also provides the minimum capital required according to the risk profile,as follows: a. 8 % of the RWA for bank with a rating of 1 risk profile; b. 9% until less than 10% of the RWA for bank with a risk profile rating 2; c. 10% until less than 11% of the RWA for bank with a risk profile rating 3;
Bank Indonesia menganalisis modal dalam dua tingkatan:
Bank Indonesia analyzed the capital into two tiers:
1.
Modal Tier 1 terdiri dari modal saham biasa, agio saham, saldo laba, dan kepentingan non-pengendali setelah dikurangi aset tak berwujud dan penyesuaian lainnya sehubungan dengan item yang termasuk dalam modal tetapi diperlakukan secara berbeda untuk kepentingan kecukupan modal.
1. Tier 1 capital consists of ordinary share capital, share premium, retained earnings, and non-controlling interest after deduction for intangible assets and other regulatory adjustments relating to items that are included in equity but are treated differently for capital adequacy purposes.
2.
Modal Tier 2 terdiri dari pinjaman subordinasi yang memenuhi syarat dan cadangan umum (maksimum 1,25%).
2. Tier 2 capital consist of qualifying subordinated loans and general allowance (maximum of 1.25%).
d. 11% until 14% of RWA for bank with risk profile ratings of 4 or 5.
169
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
47. MANAJEMEN MODAL DAN RASIO LIABILITAS PENYEDIAAN MODAL MINIMUM (lanjutan)
47. CAPITAL MANAGEMENT AND MINIMUM REQUIRED CAPITAL ADEQUACY RATIO (CAR) (continued)
Perhitungan CAR Bank pada tanggal-tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut:
The computation of the Bank’s CAR as of December 31, 2015 and 2014 follows:
31 Desember/December 31 2015 Bank Dengan memperhitungkan risiko kredit, resiko pasar dan risiko operasional - Aset Tertimbang Menurut Risiko - Jumlah modal - Rasio Kewajiban Penyediaan Modal Minimum Konsolidasian Dengan memperhitungkan risiko kredit, resiko pasar dan risiko operasional - Aset Tertimbang Menurut Risiko - Jumlah modal - Rasio Kewajiban Penyediaan Modal Minimum
2014 Bank
44.993.522 10.279.296
41.449.630 6.310.948
22,85%
15,23%
With credit risk, market risk and operational risk Risk Weighted Average Total capital Capital Adequacy Ratio Consolidation
42.968.132 10.279.296
38.821.434 6.310.948
23,92%
16,26%
With credit risk, market risk and operational risk Risk Weighted Average Total capital Capital Adequacy Ratio -
PBI No.15/12/PBI/2013 dated December 12, 2013, enforce compliance regulation about CAR gradualy: a. January 1, 2014 - Tier 1 ratio minimum 6% from RWA and common equity tier 1 ratio 4.5% from RWA. b. January 1, 2015 - changes in capital calculation components applied c. January 1, 2016 until January 1, 2019 - the Bank is required to establish additional capital as a buffer, as follows: - Capital Conservation Buffer in the amount of 2.5% (two coma five percent) from RWA. - Countercyclical Buffer in the amount of 0% (zero percent) up to 2.5% (two coma five percent) from RWA. - Capital Surcharge for DomesticSystematically Important Bank in the amount of 1% (one percent) up to 2.5% (two coma five percent) from RWA.
PBI No. 15/12/PBI/2013 tanggal 12 Desember 2013 memberlakukan pemenuhan ketentuan KPMM secara bertahap: a. 1 Januari 2014 - rasio modal inti minimum sebesar 6% dari ATMR dan rasio modal inti utama minimum sebesar 4,5% dari ATMR. b. 1 Januari 2015 - perubahan komponen perhitungan modal mulai berlaku c. 1 Januari 2016 hingga 1 Januari 2019 - Bank wajib membentuk tambahan modal sebagai penyangga (buffer), sebagai berikut : - Capital Conservation Buffer sebesar 2,5% (dua koma lima persen) dari ATMR. - Countercyclical Buffer sebesar 0% (nol persen) sampai dengan 2,5% (dua koma lima persen) dari ATMR. - Capital Surcharge untuk DomesticSystematically Important Bank sebesar 1% (satu persen) sampai dengan 2,5% (dua koma lima persen) dari ATMR.
170
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
47. MANAJEMEN MODAL DAN RASIO LIABILITAS PENYEDIAAN MODAL MINIMUM (lanjutan)
47. CAPITAL MANAGEMENT AND MINIMUM REQUIRED CAPITAL ADEQUACY RATIO (CAR) (continued)
Manajemen menggunakan rasio permodalan dengan tujuan untuk memonitor jumlah modal dan rasio modal tersebut mengikuti standar industri untuk mengukur kecukupan modal. Pendekatan Bank Indonesia atas pengukuran tersebut terutama berdasarkan pengawasan atas hubungan kebutuhan sumber modal (diukur sebesar 8% atas aset tertimbang menurut risiko) terhadap ketersediaan sumber modal.
Management uses regulatory capital ratios in order to monitor its capital base, and these capital ratios follow the industry standards for measuring capital adequacy. Bank Indonesia’s approach to such measurement is primarily based on monitoring the relationship of the capital resources requirement (measured as 8% of risk-weighted assets) to available capital resources.
Bank telah memenuhi ketentuan Bank Indonesia yang berlaku tentang Kewajiban Penyediaan Modal Minimum dan Perhitungan Aset Tertimbang Menurut Risiko.
The Bank has fulfilled Bank Indonesia’s regulation regarding Capital Adequacy Ratio and Calculation of Risk-Weighted Assets.
48. TAMBAHAN INFORMASI ARUS KAS
48. SUPPLEMENTAL CASH FLOW INFORMATION Investing and financing activities not affecting cash flows:
Aktivitas investasi dan pendanaan yang tidak mempengaruhi arus kas:
31 Desember/December 31 2015 Revaluasi dan eliminasi aset tetap Reklasifikasi aset dalam penyelesaian ke aset tetap
2014
4.043.744
-
142.414
191.005
49. PENERAPAN PSAK No. 24 (REVISI 2013)
Revaluations and eliminations fixed asets Reclassification of construction in progress to fixed assets
49. IMPLEMENTATION OF SFAS No. 24 (REVISED 2013)
Sejak 1 Januari 2015, Bank dan entitas anak telah menerapkan PSAK No. 24 (Revisi 2013), “Imbalan Kerja”, yang mengatur perlakuan akuntansi dan pengungkapan atas imbalan kerja.
Starting on January 1, 2015, the Bank and subsidiaries has adopted SFAS No. 24 (Revised 2013), “Employee Benefits”, which regulates accounting treatment and disclosure of employee benefit.
Penerapan PSAK No. 24 (Revisi 2013) berlaku secara retrospektif sehingga laporan keuangan konsolidasian posisi 31 Desember 2014, dan 1 Januari 2014/31 Desember 2013 dan untuk tahun yang berakhir pada tanggal 31 Desember 2014 telah disajikan kembali dan disesuaikan dengan PSAK No. 24 (Revisi 2013) sebagai berikut :
The implementation of SFAS No. 24 (Revised 2013) is effective retrospectively so that the consolidated financial statements as of December 31, 2014, and January 1, 2014/ December 31, 2013 and for the year ended December 31, 2014 have been restated and adjusted in accordance with SFAS No. 24 (Revised 2013) as follows :
Pengaruh penerapan pertama kali PSAK No. 24 (Revisi 2013) untuk laporan keuangan konsolidasian per tanggal 31 Desember 2014, dan 1 Januari 2014/31 Desember 2013 adalah sebagai berikut:
The effect of first No. 24 (Revised financial statement January 1, 2014/ follows:
171
time implementation of SFAS 2013) on the consolidated as of December 31, 2014, and December 31, 2013 are as
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
49. PENERAPAN PSAK No. (lanjutan)
Laporan Posisi Keuangan Konsolidasian
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
24 (REVISI 2013)
49. IMPLEMENTATION OF SFAS No. 24 (REVISED 2013) (continued)
Penyesuaian sehubungan dengan penerapan awal PSAK 24 (Revisi 2013)/ Adjustments of first implementation of SFAS 24 (Revised 2013)
Sebelum disesuaikan/ Before adjustment
Setelah disesuaikan/ As adjusted
31 Desember 2014 Liabilitas Liabilitas pajak tangguhan
Consolidated statements of Financial Position December 31, 2014
47.655
3.213
50.868
Liabilitas imbalan pasca-kerja
287.725
(16.064)
271.661
Liabilities Deferred tax liabilities Post-employment benefits liability
Ekuitas Penghasilan komprehensif lain Saldo laba
283.795 1.141.188
88.952 (76.100)
372.747 1.065.088
Assets Other comprehensive income Retained earnings
1 Januari 2014/31 Desember 2013 Aset Aset pajak tangguhan
January 1, 2014/December 31, 2013 27.827
(16.018)
11.809
Assets Deferred tax assets
Liabilitas Liabilitas imbalan pasca-kerja
309.593
(80.094)
229.499
Liabilities Post-employment benefits liability
Ekuitas Penghasilan komprehensif lain Saldo laba
44.863 542.000
108.997 (44.921)
153.860 497.079
Equity Other comprehensive income Retained earnings
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian
Penyesuaian sehubungan dengan penerapan awal PSAK 24 (Revisi 2013)/ Adjustments of first implementation of SFAS 24 (Revised 2013)
Sebelum disesuaikan/ Before adjustment
Setelah disesuaikan/ As adjusted
31 Desember 2014 Beban operasional lainnya Beban Karyawan Total beban operasional lainnya Pendapatan operasional - neto Laba sebelum beban pajak
Consolidated statements of Profit or Loss and Other Comprehensive Income December 31, 2014
1.098.074 3.496.023 645.380 697.981
38.975 38.975 (38.975) (38.975)
1.137.049 3.534.998 606.405 659.006
Other operating expenses Personnel expenses Total other operating expense Operating income - net Income before tax expense
Beban pajak - neto
98.743
(7.796)
90.947
Tax expenses - net
Laba tahun berjalan
599.238
(31.179)
568.059
Penghasilan komprehensif lainnya: Pos-pos yang tidak akan direklasifikasi ke laba rugi Kerugian aktuarial atas liabilitas imbalan pasca-kerja - neto Laba per saham dasar (nilai penuh)
Income for the year Other comprehensive income: Items that will not be reclassified subsequently to profit or loss
86
(20.045) (4)
172
(20.045) 82
Actuarial loss on postemployement benefits liability - net Basic earnings per share (full amount)
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
50. PERNYATAAN STANDAR KEUANGAN YANG DIREVISI
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
AKUNTANSI
50. REVISED STATEMENTS ACCOUNTING STANDARDS
OF
FINANCIAL
Berikut ini adalah beberapa Pernyataan Standar Akuntansi Keuangan yang telah disahkan oleh Dewan Standar Akuntansi Keuangan (DSAK Ikatan Akuntan Indonesia) yang dipandang relevan terhadap pelaporan keuangan Bank and entitas anaknya namun belum berlaku efektif untuk laporan keuangan konsolidasian tahun 2015:
The following are several Indonesian Financial Accounting Standards issued by the Indonesian Financial Accounting Standards Board (IFASB) that are considered relevant to the financial reporting of the Bank and its subsidiaries but not yet effective for 2015 consolidated financial statements:
•
•
Amandemen PSAK No. 1: Penyajian Laporan Keuangan tentang Prakarsa Pengungkapan, berlaku efektif 1 Januari 2017.
This amendments clarify, rather than significantly change, existing SFAS No. 1 requirements, among others, to clarify the materiality, flexibility as to the order in which they present the notes to financial statements and identification of significant accounting policies.
Amandemen ini mengklarifikasi, bukan mengubah secara signifikan, persyaratan PSAK No. 1, antara lain, mengklarifikasi mengenai materialitas, fleksibilitas urutan sistematis penyajian catatan atas laporan keuangan dan pengidentifikasian kebijakan akuntansi signifikan. •
•
Amandemen PSAK No. 4: Laporan Keuangan Tersendiri tentang Metode Ekuitas dalam Laporan keuangan Tersendiri, berlaku efektif 1 Januari 2016.
Amendments to SFAS No. 4: Separate Financial Statements on Equity Method in Separate Financial Statements, effective January 1, 2016. The amendments will allow entities to use the equity method to account for investments in subsidiaries, joint ventures and associates in their separate financial statements.
Amandemen ini memperkenankan penggunaan metode ekuitas untuk mencatat investasi pada entitas anak, ventura bersama dan entitas asosiasi dalam laporan keuangan tersendiri. •
Amendments to SFAS No. 1: Presentation of Financial Statements on Disclosures Initiative, effective January 1, 2017.
•
Amandemen PSAK No. 15: Investasi pada Entitas Asosiasi dan Ventura Bersama tentang Entitas Investasi: Penerapan Pengecualian Konsolidasi, berlaku efektif 1 Januari 2016.
Amendments to SFAS No. 15: Investments in Associates and Joint Ventures on Investment Entities: Applying the Consolidation Exception, effective January 1, 2016. The amendments address issues that have arisen in applying the investment entities exception under SFAS No. 65 Consolidated Financial Statements, provide clarification on the exemption from presenting consolidated financial statements applies to a parent entity that is a subsidiary of an investment entity, when the investment entity measures all of its subsidiaries at fair value.
Amandemen ini membahas isu yang telah timbul dari penerapan pengecualian entitas investasi dalam PSAK No. 65 Laporan Keuangan Konsolidasian, memberikan klarifikasi atas pengecualian dari penyajian laporan keuangan konsolidasian yang diterapkan pada entitas induk yang merupakan entitas anak dari entitas investasi, ketika entitas investasi tersebut mengukur semua entitas anaknya dengan nilai wajar.
173
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
50. PERNYATAAN STANDAR AKUNTANSI KEUANGAN YANG DIREVISI (lanjutan)
50. REVISED STATEMENTS OF FINANCIAL ACCOUNTING STANDARDS (continued)
Berikut ini adalah beberapa Pernyataan Standar Akuntansi Keuangan yang telah disahkan oleh Dewan Standar Akuntansi Keuangan (DSAK Ikatan Akuntan Indonesia) yang dipandang relevan terhadap pelaporan keuangan Bank and entitas anaknya namun belum berlaku efektif untuk laporan keuangan konsolidasian tahun 2015: (lanjutan)
The following are several Indonesian Financial Accounting Standards issued by the Indonesian Financial Accounting Standards Board (IFASB) that are considered relevant to the financial reporting of the Bank and its subsidiaries but not yet effective for 2015 consolidated financial statements: (continued)
•
•
Amandemen PSAK No. 16: Aset Tetap tentang Klarifikasi Metode yang Diterima untuk Penyusutan dan Amortisasi, berlaku efektif 1 Januari 2016.
The amendments clarify the principle in SFAS No. 16 and SFAS No. 19 Intangible Asset that revenue reflects a pattern of economic benefits that are generated from operating a business (of which the asset is part) rather than the economic benefits that are consumed through use of the asset. As a result, a revenue-based method cannot be used to depreciate the property, plant and equipment.
Amandemen ini mengklarifikasi prinsip yang terdapat dalam PSAK No. 16 dan PSAK No. 19 Aset Tak Berwujud bahwa pendapatan mencerminkan suatu pola manfaat ekonomik yang dihasilkan dari pengoperasian usaha (yang mana aset tersebut adalah bagiannya) daripada manfaat ekonomik dari pemakaian melalui penggunaan aset. Sebagai kesimpulan bahwa penggunaan metode penyusutan aset tetap yang berdasarkan pada pendapatan adalah tidak tepat. •
Amendments to SFAS No. 16: Property, Plant and Equipment on Clarification of the Accepted Method for Depreciation and Amortization, effective January 1, 2016.
•
Amandemen PSAK No. 19: Aset Tak Berwujud tentang Klarifikasi Metode yang Diterima untuk Penyusutan dan Amortisasi, berlaku efektif 1 Januari 2016.
Amendments to SFAS No. 19: Intangible Assets on Clarification of the Accepted Method for Depreciation and Amortization, effective January 1, 2016. The amendments clarify the principle in SFAS No. 16 Property, Plant and Equipment and SFAS No. 19 that revenue reflects a pattern of economic benefits that are generated from operating a business (of which the asset is part) rather than the economic benefits that are consumed through use of the asset. As a result, a revenue-based method cannot be used to depreciate the property, plant and equipment and may only be used in very limited circumstances to amortize intangible assets.
Amandemen ini mengklarifikasi prinsip yang terdapat dalam PSAK No. 16 Aset Tetap dan PSAK No. 19 bahwa pendapatan mencerminkan suatu pola manfaat ekonomik yang dihasilkan dari pengoperasian usaha (yang mana aset tersebut adalah bagiannya) daripada manfaat ekonomik dari pemakaian melalui penggunaan aset. Sebagai kesimpulan bahwa penggunaan metode penyusutan aset tetap yang berdasarkan pada pendapatan adalah tidak tepat dan hanya dapat digunakan dalam situasi yang sangat terbatas untuk amortisasi aset tak berwujud.
174
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
50. PERNYATAAN STANDAR AKUNTANSI KEUANGAN YANG DIREVISI (lanjutan)
50. REVISED STATEMENTS OF FINANCIAL ACCOUNTING STANDARDS (continued)
Berikut ini adalah beberapa Pernyataan Standar Akuntansi Keuangan yang telah disahkan oleh Dewan Standar Akuntansi Keuangan (DSAK Ikatan Akuntan Indonesia) yang dipandang relevan terhadap pelaporan keuangan Bank and entitas anaknya namun belum berlaku efektif untuk laporan keuangan konsolidasian tahun 2015: (lanjutan)
The following are several Indonesian Financial Accounting Standards issued by the Indonesian Financial Accounting Standards Board (IFASB) that are considered relevant to the financial reporting of the Bank and its subsidiaries but not yet effective for 2015 consolidated financial statements: (continued)
•
•
Amandemen PSAK No. 24: Imbalan Kerja tentang Program Imbalan Pasti: Iuran Pekerja, berlaku efektif 1 Januari 2016.
SFAS No. 24 requires an entity to consider contributions from employees or third parties when accounting for defined benefit plans. Where the contributions are linked to service, they should be attributed to periods of service as a negative benefit. These amendments clarify that, if the amount of the contributions is independent of the number of service years, an entity is permitted to recognize such contributions as a reduction in the service cost in the period in which the service is rendered, instead of allocating the contributions to the periods of service.
PSAK No. 24 meminta entitas untuk mempertimbangkan iuran dari pekerja atau pihak ketiga ketika memperhitungkan program manfaat pasti. Ketika iuran tersebut sehubungan dengan jasa, iuran tersebut harus diatribusikan pada periode jasa sebagai imbalan negatif. Amandemen ini mengklarifikasi bahwa, jika jumlah iuran tidak bergantung pada jumlah tahun jasa, entitas diperbolehkan untuk mengakui iuran tersebut sebagai pengurang dari biaya jasa dalam periode ketika jasa terkait diberikan, daripada mengalokasikan iuran tersebut pada periode jasa. •
•
Amandemen PSAK No. 65: Laporan Keuangan Konsolidasian tentang Entitas Investasi: Penerapan Pengecualian Konsolidasi, berlaku efektif 1 Januari 2016.
Amendments to SFAS No. 65: Consolidated Financial Statements on Investment Entities: Applying the Consolidation Exception, effective January 1, 2016. The amendments address issues that have arisen in applying the investment entities exception under SFAS No. 65. The amendments clarify that the exemption from presenting consolidated financial statements applies to a parent entity that is a subsidiary of an investment entity, when the investment entity measures all of its subsidiaries at fair value.
Amandemen ini membahas isu yang telah timbul dari penerapan pengecualian entitas investasi dalam PSAK No. 65, memberikan klarifikasi atas pengecualian dari penyajian laporan keuangan konsolidasian yang diterapkan pada entitas induk yang merupakan entitas anak dari entitas investasi, ketika entitas investasi tersebut mengukur semua entitas anaknya dengan nilai wajar. •
Amendments to SFAS No. 24: Employee Benefits on Defined Benefit Plans: Employee Contributions, effective January 1, 2016.
•
Amandemen PSAK 67: Pengungkapan Kepentingan dalam Entitas Lain tentang Entitas Investasi: Penerapan Pengecualian Konsolidasi, berlaku efektif 1 Januari 2016.
Amendments to SFAS 67: Disclosure of Interests in Other Entities on Investment Entities: Applying the Consolidation Exception, effective January 1, 2016. The amendments address issues that have arisen in applying the investment entities exception under SFAS 65 Consolidated Financial Statements. The amendments clarify that the exemption from presenting consolidated financial statements applies to a parent entity that is a subsidiary of an investment entity, when the investment entity measures all of its subsidiaries at fair value.
Amandemen ini membahas isu yang telah timbul dari penerapan pengecualian entitas investasi dalam PSAK 65 Laporan Keuangan Konsolidasian, memberikan klarifikasi atas pengecualian dari penyajian laporan keuangan konsolidasian yang diterapkan pada entitas induk yang merupakan entitas anak dari entitas investasi, ketika entitas investasi tersebut mengukur semua entitas anaknya dengan nilai wajar. 175
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
50. PERNYATAAN STANDAR AKUNTANSI KEUANGAN YANG DIREVISI (lanjutan)
50. REVISED STATEMENTS OF FINANCIAL ACCOUNTING STANDARDS (continued)
Berikut ini adalah beberapa Pernyataan Standar Akuntansi Keuangan yang telah disahkan oleh Dewan Standar Akuntansi Keuangan (DSAK Ikatan Akuntan Indonesia) yang dipandang relevan terhadap pelaporan keuangan Bank and entitas anaknya namun belum berlaku efektif untuk laporan keuangan konsolidasian tahun 2015: (lanjutan)
The following are several Indonesian Financial Accounting Standards issued by the Indonesian Financial Accounting Standards Board (IFASB) that are considered relevant to the financial reporting of the Bank and its subsidiaries but not yet effective for 2015 consolidated financial statements: (continued)
•
•
PSAK No. 5 (Penyesuaian 2015): Segmen Operasi, berlaku efektif 1 Januari 2016.
The improvement clarifies that: - An entity must disclose the judgements made by management in applying the aggregation criteria in paragraph 12 of SFAS No. 5 including a brief description of operating segments that have been aggregated and the economic characteristics. - Disclose the reconciliation of segment assets to total assets if the reconciliation is reported to the chief operating decision maker, similar to the required disclosure for segment liabilities.
Penyesuaian ini mengklarifikasi: - Entitas mengungkapkan pertimbangan yang dibuat oleh manajemen dalam penerapan kriteria agregasi PSAK No. 5 paragraf 12 termasuk penjelasan singkat mengenai segmen operasi yang digabungkan dan karakteristik ekonomi. -
•
Pengungkapan rekonsiliasi aset segmen terhadap total aset jika rekonsiliasi dilaporkan kepada pengambil keputusan operasional, demikian juga untuk pengungkapan liabilitas segmen. •
PSAK No. 7 (Penyesuaian 2015): Pengungkapan Pihak-pihak Berelasi, berlaku efektif 1 Januari 2016.
SFAS No. 7 (2015 Improvement): Related Party Disclosures, effective January 1, 2016.
The improvement clarifies that a management entity (an entity that provides key management personnel services) is a related party subject to the related party disclosures. In addition, an entity that uses a management entity is required to disclose the expenses incurred for management services.
Penyesuaian ini mengklarifikasi bahwa entitas manajemen (entitas yang menyediakan jasa personil manajemen kunci) adalah pihak berelasi yang dikenakan pengungkapan pihak berelasi. Di samping itu, entitas yang memakai entitas manajemen mengungkapkan biaya yang terjadi untuk jasa manajemennya. •
SFAS No. 5 (2015 Improvement): Operating Segments, effective January 1, 2016.
•
PSAK No. 16 (Penyesuaian 2015): Aset Tetap, berlaku efektif 1 Januari 2016.
SFAS No. 16 (2015 Improvement): Property, Plant and Equipment, effective January 1, 2016. The improvement clarifies that in SFAS No. 16 and SFAS No. 19 that the asset may be revalued by reference to observable data on either the gross or the net carrying amount. In addition, the accumulated depreciation or amortization is the difference between the gross and carrying amounts of the asset. Carrying amounts of the asset is restated by revaluated amounts.
Penyesuaian ini mengklarifikasi bahwa dalam PSAK No. 16 dan PSAK No. 19 aset dapat direvaluasi dengan mengacu pada data pasar yang dapat diobservasi terhadap jumlah tercatat bruto ataupun neto. Dan akumulasi penyusutan atau amortisasi adalah perbedaan antara jumlah tercatat bruto dan jumlah tercatat aset tersebut. Jumlah tercatat aset tersebut disajikan kembali pada jumlah revaluasiannya.
176
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
50. PERNYATAAN STANDAR AKUNTANSI KEUANGAN YANG DIREVISI (lanjutan)
50. REVISED STATEMENTS OF FINANCIAL ACCOUNTING STANDARDS (continued)
Berikut ini adalah beberapa Pernyataan Standar Akuntansi Keuangan yang telah disahkan oleh Dewan Standar Akuntansi Keuangan (DSAK Ikatan Akuntan Indonesia) yang dipandang relevan terhadap pelaporan keuangan Bank and entitas anaknya namun belum berlaku efektif untuk laporan keuangan konsolidasian tahun 2015: (lanjutan)
The following are several Indonesian Financial Accounting Standards issued by the Indonesian Financial Accounting Standards Board (IFASB) that are considered relevant to the financial reporting of the Bank and its subsidiaries but not yet effective for 2015 consolidated financial statements: (continued)
•
•
PSAK No. 19 (Penyesuaian 2015): Aset Tak Berwujud, berlaku efektif 1 Januari 2016.
The improvement clarifies that in SFAS No. 16 and SFAS No. 19 that the asset may be revalued by reference to observable data on either the gross or the net carrying amount. In addition, the accumulated depreciation or amortization is the difference between the gross and carrying amounts of the asset. Carrying amounts of the asset is restated by revaluated amounts.
Penyesuaian ini mengklarifikasi bahwa dalam PSAK No. 16 dan PSAK No. 19 aset dapat direvaluasi dengan mengacu pada data pasar yang dapat diobservasi terhadap jumlah tercatat bruto ataupun neto. Dan akumulasi penyusutan atau amortisasi adalah perbedaan antara jumlah tercatat bruto dan jumlah tercatat aset tersebut. Jumlah tercatat aset tersebut disajikan kembali pada jumlah revaluasiannya. •
•
PSAK No. 22 (Penyesuaian 2015): Kombinasi Bisnis, berlaku efektif 1 Januari 2016.
-
Pengaturan bersama, tidak hanya ventura bersama, adalah di luar dari ruang lingkup PSAK No. 22, pengecualian ruang lingkup ini diterapkan untuk akuntansi dalam laporan keuangan pengaturan bersama itu sendiri.
-
Joint arrangements, not just joint ventures, are outside the scope of SFAS No. 22, this scope exception applies only to the accounting in the financial statements of the joint arrangement itself.
-
Seluruh imbalan kontinjensi yang timbul dari kombinasi bisnis dan tidak diklasifikasi sebagai ekuitas diukur pada nilai wajar dengan perubahan nilai wajar diakui dalam laba rugi terlepas apakah itu termasuk dalam ruang lingkup PSAK No. 55.
-
All contingent consideration arrangements arising from a business combination that not classified as equity should be measured at fair value through profit or loss whether or not they fall within the scope of SFAS No. 55.
•
PSAK No. 25 (Penyesuaian 2015): Kebijakan Akuntansi, Perubahan Estimasi Akuntansi dan Kesalahan.
SFAS No. 25 (2015 Improvement): Accounting Policies, Changes in Accounting Estimates and Errors. The improvement provides editorial correction for paragraph 27 of SFAS No. 25.
Penyesuaian ini memberikan koreksi editorial pada PSAK No. 25 paragraf 27. •
SFAS No. 22 (2015 Improvement): Business Combinations, effective January 1, 2016. The improvement clarifies:
Penyesuaian ini mengklarifikasi:
•
SFAS No. 19 (2015 Improvement): Intangible Assets, effective January 1, 2016.
•
PSAK No. 68 (Penyesuaian 2015): Pengukuran Nilai Wajar, berlaku efektif 1 Januari 2016. Penyesuaian ini mengklarifikasi bahwa pengecualian portofolio dalam PSAK No. 68 dapat diterapkan tidak hanya pada kelompok aset keuangan dan liabilitas keuangan, tetapi juga diterapkan pada kontrak lain dalam ruang lingkup PSAK No. 55.
SFAS No. 68 (2015 Improvement): Fair Value Measurement, effective January 1, 2016. The improvement clarifies that the portfolio exception in SFAS No. 68 can be applied not only to financial assets and financial liabilities, but also to other contracts within the scope of SFAS No. 55.
177
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
50. PERNYATAAN STANDAR AKUNTANSI KEUANGAN BARU DAN YANG DISESUAIKAN (lanjutan)
50. NEW AND FINANCIAL (continued)
REVISED STATEMENTS OF ACCOUNTING STANDARDS
As of the issuance date of these consolidated financial statements, the management of the Bank is still evaluating and has not yet determined the impact of these new standards, on its consolidated financial statements.
Pada saat penerbitan laporan keuangan konsolidasian, manajemen Bank masih mempelajari dan belum menentukan dampak dari penerapan PSAK baru terhadap laporan keuangan konsolidasiannya.
178
The original supplementary financial information included herein is in the Indonesian language.
PT BANK MEGA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK MEGA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended (Expressed in millions of Rupiah, unless otherwise stated)
In preparing the financial information of PT Bank Mega Tbk (parent entity) as of and for the years ended December 31, 2015 and 2014, the Bank’s investment in Private Equity Funds (subsidiaries) are presented under fair value method as opposed to the consolidation method.
Dalam menyajikan informasi keuangan PT Bank Mega Tbk (entitas induk) pada dan untuk tahun yang berakhir pada tanggal 31 Desember 2015 dan 2014, investasi Bank pada Reksa Dana Penempatan Terbatas (entitas anak) dicatat berdasarkan metode nilai wajar dan tidak dengan metode konsolidasi.
Laporan Posisi Keuangan……………………………...
Lampiran/ Schedule 1
Statement of .....………………………..……..Financial Position
Laporan laba rugi dan penghasilan komprehensif lain……………………………...
Lampiran/ Schedule 2
Statement of Profit or Loss and other ……..……………………Comprehensive Income
Laporan Perubahan Ekuitas........................................
Lampiran/ Schedule 3
……………..……. Statement of Changes in Equity
Laporan Arus Kas........................................................
Lampiran/ Schedule 4
………………...………… Statement of Cash Flows
179
The original supplementary financial information included herein is in the Indonesian language.
INFORMASI KEUANGAN TAMBAHAN/SUPPLEMENTARY FINANCIAL INFORMATION LAMPIRAN 1 PT BANK MEGA TBK ENTITAS INDUK LAPORAN POSISI KEUANGAN Tanggal 31 Desember 2015 (Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
SCHEDULE 1 PT BANK MEGA TBK PARENT ENTITY STATEMENT OF FINANCIAL POSITION As of December 31, 2015 (Expressed in millions of Rupiah, unless otherwise stated)
31 Desember/ December 31, 2015
1 Januari/ January 1, 2014/ 31 Desember/ December 31, 2013*)
31 Desember/ December 31, 2014*)
ASET
ASSETS
Kas
1.093.626
1.274.528
1.430.545
Giro pada Bank Indonesia
4.546.084
4.532.318
4.848.144 Current accounts with Bank Indonesia
11.125 268.389
2.747 444.469
Giro pada bank lain Pihak berelasi Pihak ketiga
Cash
11.129 1.299.275
Current accounts with other banks Related Parties Third parties
Penempatan pada Bank Indonesia dan bank lain Pihak berelasi Pihak ketiga
250.000 2.007.923
4.069.957
170.000 11.053.305
Placements with Bank Indonesia and other banks Related parties Third parties
Efek-efek Pihak berelasi Pihak ketiga
8.946.079 8.081.665
8.188.647 10.744.084
3.951.092 10.382.780
Securities Related parties Third parties
Efek-efek yang dibeli dengan janji dijual kembali Pihak berelasi Pihak ketiga Tagihan derivatif Kredit yang diberikan Pihak berelasi Pihak ketiga
Dikurangi: Pendapatan bunga yang ditangguhkan Cadangan kerugian penurunan nilai Kredit yang diberikan - neto
360.313 3.420.822
432.714
-
Securities purchased under agreement to resell Related parties Third parties
43.660
8.104
2.163
Derivatives receivables
294.109 32.164.192
325.712 33.354.078
303.794 29.869.070
Loans Related parties Third parties
32.458.301
33.679.790
30.172.864 Less:
(60.185)
(65.431)
(63.204)
(649.644)
(472.178)
(393.562)
Unearned interest income Allowance for impairment losses
31.748.472
33.142.181
29.716.098
489.215
554.725
235.362
Acceptance receivable
26.306
-
11.809
Deferred tax assets
6.828.671
3.188.143
3.092.183
(1.059.798)
(1.357.821)
(1.200.249)
Aset tetap - neto
5.768.873
1.830.322
1.891.934
Aset lain-lain - neto Pihak berelasi Pihak ketiga
6.010 1.172.290
5.329 1.415.175
7.994 1.418.484
Other assets - net Related parties Third parties
68.240.852
66.645.300
66.430.114
TOTAL ASSETS
Tagihan akseptasi Aset pajak tangguhan Aset tetap Dikurangi: Akumulasi penyusutan
TOTAL ASET
*) Disajikan kembali (Catatan 49)
Loans - net
Less: Accumulated depreciation Fixed assets - net
*) As restated (Note 49)
180
The original supplementary financial information included herein is in the Indonesian language.
INFORMASI KEUANGAN TAMBAHAN/SUPPLEMENTARY FINANCIAL INFORMATION LAMPIRAN 1 PT BANK MEGA TBK ENTITAS INDUK LAPORAN POSISI KEUANGAN (lanjutan) Tanggal 31 Desember 2015 (Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
SCHEDULE 1 PT BANK MEGA TBK PARENT ENTITY STATEMENT OF FINANCIAL POSITION (continued) As of December 31, 2015 (Expressed in millions of Rupiah, unless otherwise stated)
31 Desember/ December 31, 2015
31 Desember/ December 31, 2014*)
1 Januari/ January 1, 2014/ 31 Desember/ December 31, 2013*)
LIABILITAS Liabilitas segera Simpanan dari nasabah Giro Pihak berelasi Pihak ketiga Tabungan Pihak berelasi Pihak ketiga Deposito berjangka Pihak berelasi Pihak ketiga
LIABILITIES 558.656
654.079
526.042
Obligations due immediately
1.178.083 3.950.990
647.153 4.949.860
546.295 6.812.674
382.138 9.611.370
469.738 10.182.364
136.885 11.660.757
1.827.404 32.851.442
3.757.466 31.121.856
3.030.202 30.278.481
Deposits from customers Current accounts Related parties Third parties Saving deposits Related parties Third parties Time deposits Related parties Third parties
Simpanan dari bank lain Pihak berelasi Pihak ketiga
6.974 1.697.754
28.292 2.762.283
35.225 3.413.900
Deposits from other banks Related parties Third parties
Efek-efek yang dijual dengan janji dibeli kembali
2.380.347
3.818.632
2.940.474
Securities sold under repurchased agreement
Liabilitas derivatif
23.734
2.149
646
Derivatives payable
Utang pajak penghasilan
62.734
5.337
4.504
Income tax payable
489.215
554.725
235.362
Acceptances payable
1.208.945
92.888
121.700
Fund borrowings
-
50.868
-
255.207
271.661
229.499
Deferred tax liabilities Post-employment benefits liability
Utang akseptasi Pinjaman yang diterima Liabilitas pajak tangguhan Liabilitas imbalan pasca-kerja Beban yang masih harus dibayar dan liabilitas lain-lain Pihak berelasi Pihak ketiga TOTAL LIABILITAS
3.401 235.263
31.815 274.607
23.428 251.459
Accrued expenses and other liabilities Related parties Third parties
56.723.657
59.675.773
60.247.533
TOTAL LIABILITIES
EKUITAS
EQUITY
Modal saham - nilai nominal Rp500 (nilai penuh) per saham Modal dasar - 27.000.000.000 saham pada tanggal 31 Desember 2015, 2014 dan 1 Januari 2014/ 31 Desember 2013 Modal ditempatkan dan disetor penuh 6.963.775.206 saham pada tanggal 31 Desember 2015, 2014, dan 1 Januari 2014/ 31 Desember 2013
3.481.888
3.481.888
Share capital - par value Rp500 (full amount) per share Authorized capital - 27,000,000,000 shares in December 31, 2015, 2014, and January 1, 2014/ December 31, 2013 Issued and fully paid-up capital 6,963,775,206 shares in December 31, 2015, 2014, and January 1, 2014/ 3.481.888 December 31, 2013
Tambahan modal disetor
2.048.761
2.048.761
2.048.761
Additional paid-in capital
1.281
1.043
993
General reserve
Saldo laba
2.017.621
1.065.088
497.079
Retained earnings
Penghasilan komprehensif lain
3.967.644
372.747
153.860
Other comprehensive income
TOTAL EKUITAS
11.517.195
6.969.527
6.182.581
TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS
68.240.852
66.645.300
66.430.114
TOTAL LIABILITIES AND EQUITY
Cadangan umum
*) Disajikan kembali (Catatan 49)
*) As restated (Note 49)
181
The original supplementary financial information included herein is in the Indonesian language.
INFORMASI KEUANGAN TAMBAHAN/SUPPLEMENTARY FINANCIAL INFORMATION LAMPIRAN 2 PT BANK MEGA TBK ENTITAS INDUK LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2015 (Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
SCHEDULE 2 PT BANK MEGA TBK PARENT ENTITY STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the Year Ended December 31, 2015 (Expressed in millions of Rupiah, unless otherwise stated)
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015 PENDAPATAN DAN BEBAN OPERASIONAL Pendapatan bunga Beban bunga PENDAPATAN BUNGA - NETO PENDAPATAN OPERASIONAL LAINNYA Provisi dan komisi Keuntungan perubahan nilai wajar instrumen keuangan - neto Keuntungan penjualan efek-efek - neto Keuntungan transaksi mata uang asing - neto Lain-lain Total pendapatan operasional lainnya
2014*) OPERATING INCOME AND EXPENSES Interest income Interest expense
5.884.213 (3.159.573)
5.685.535 (3.239.811)
2.724.640
2.445.724
1.541.386
1.357.311
405.124 345.775
254.156 2.638
32.746 21.514
28.299 18.659
OTHER OPERATING INCOME Fees and commissions Gain from the changes in the fair value of financial instruments - net Gain on sale of securities - net Gain on foreign exchange transactions - net Others
2.346.545
1.661.063
Total other operating income
NET INTEREST INCOME
BEBAN OPERASIONAL LAINNYA Provisi dan komisi Beban cadangan kerugian penurunan nilai atas aset keuangan dan aset non-keuangan Beban umum dan administrasi Beban karyawan
(6.430)
(8.818)
(978.308) (1.801.664) (1.109.425)
(666.414) (1.690.464) (1.137.049)
OTHER OPERATING EXPENSES Fees and commissions Provision for impairment losses on financial assets and and non-financial assets General and administrative expenses Personnel expenses
Total beban operasional lainnya
(3.895.827)
(3.502.745)
Total other operating expenses
PENDAPATAN OPERASIONAL - NETO PENDAPATAN NONOPERASIONAL - NETO
1.175.358
604.042
OPERATING INCOME - NET
63.411
54.964
NON-OPERATING INCOME - NET
LABA SEBELUM BEBAN PAJAK BEBAN PAJAK - NETO
1.238.769 (185.998)
659.006 (90.947)
INCOME BEFORE TAX EXPENSE TAX EXPENSE - NET
LABA TAHUN BERJALAN
1.052.771
568.059
Penghasilan komprehensif lain: Pos-pos yang tidak akan direklasifikasi ke laba rugi: Kerugian aktuarial atas liabilitas imbalan pasca-kerja - neto Pos-pos yang akan direklasifikasi ke laba rugi: Surplus revaluasi aset tetap - neto (Kerugian) keuntungan yang belum direalisasi atas perubahan nilai wajar efek-efek yang tersedia untuk dijual - neto TOTAL PENGHASILAN KOMPREHENSIF TAHUN BERJALAN LABA PER SAHAM DASAR (nilai penuh)
(766)
(20.045)
3.922.827
-
INCOME FOR THE YEAR Other comprehensive income: Item that will not be reclassified subsequently to profit or loss: Actuarial loss on postemployment benefits liability - net Item that may be reclassified subsequently to profit or loss: Revaluations surplus of fixed assets - net
238.932
Unrealized (loss) gains on changes in fair value of available-for-sale securities - net
4.647.668
786.946
TOTAL COMPREHENSIVE INCOME FOR THE YEAR
151
82
BASIC EARNINGS PER SHARE (full amount)
(327.164)
*) Disajikan kembali (Catatan 49)
*) As restated (Note 49)
182
The original supplementary financial information included herein is in the Indonesian language.
INFORMASI KEUANGAN TAMBAHAN/SUPPLEMENTARY FINANCIAL INFORMATION LAMPIRAN 3 PT BANK MEGA TBK ENTITAS INDUK LAPORAN PERUBAHAN EKUITAS Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2015 (Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
SCHEDULE 3 PT BANK MEGA TBK PARENT ENTITY STATEMENT OF CHANGES IN EQUITY For the Year Ended December 31, 2015 (Expressed in millions of Rupiah, unless otherwise stated) Pendapatan Komprehensif lain/ Other Comprehensive Income
Modal ditempatkan dan disetor penuh/ Issued and fully paid-up capital Saldo 31 Desember 2013 Dampak atas penerapan awal PSAK No. 24 (Revisi 2013)
Tambahan modal disetor/ Additional paid-incapital
Cadangan Umum/ General Reserve
Keuntungan/ (kerugian) yang belum direalisasi atas perubahan nilai wajar Keuntungan/ efek-efek yang (kerugian) tersedia untuk aktuarial atas dijual-neto/ Surplus liabilitas imbalan Unrealized gain/ revaluasi pasca-kerja-neto/ (loss) on changes aset tetap-neto/ Actuarial gain in fair value of Revaluations (loss) on postavailable-forsurplus of employment sale securitiesfixed assets-net benefits liability-net net
Saldo laba/ Retained earnings
Total Ekuitas/ Total Equity
3.481.888
2.048.761
993
542.000
-
-
44.863
6.118.505
-
-
-
(44.921)
-
108.997
-
64.076
3.481.888 -
2.048.761 -
993 -
497.079 568.059
-
108.997 -
44.863 -
6.182.581 568.059
-
-
-
-
-
-
238.932
238.932
-
-
50
Saldo 31 Desember 2014 Laba tahun berjalan 2015 Surplus revaluasi aset tetap- neto Kerugian aktuarial atas liabilitas imbalan pasca-kerja - neto Kerugian yang belum direalisasi atas efek-efek yang tersedia untuk dijual - neto Dividen tunai Pembentukan cadangan umum
3.481.888 -
2.048.761 -
1.043 -
1.065.088 1.052.771 -
3.922.827
-
-
-
-
-
Saldo 31 Desember 2015
3.481.888
Saldo 1 Januari 2014, setelah penyajian kembali Laba tahun berjalan 2014 Keuntungan yang belum direalisasi atas efek-efek yang tersedia untuk dijual - neto Kerugian aktuarial atas liabilitas imbalan pasca-kerja - neto Pembentukan cadangan umum
-
-
2.048.761
238 1.281
(50)
(100.000) (238) 2.017.621
-
(20.045) 88.952 -
283.795 -
(766)
-
-
3.922.827
183
-
(327.164) -
88.186
-
(43.369)
(20.045) 6.969.527 1.052.771 3.922.827 (766)
(327.164) (100.000) 11.517.195
Balance as of December 31, 2013 Effect of first implementation of SFAS No. 24 (Revised 2013) January 1, 2014, after statement Income for the year 2014 Unrealized gains on changes in fair value of available-forsale securities - net Actuarial loss on employment benefit liability - net Allocation for general reserve Balance as of Income for the year 2014 Income for the year 2015 Revaluation surplus of fixed assets - net Actuarial loss on employment benefit liability - net Unrealized loss on changes in fair value of available-for sale securities - net Cash dividend Allocation for general reserve Balance as of December 31, 2015
The original supplementary financial information included herein is in the Indonesian language.
INFORMASI KEUANGAN TAMBAHAN/SUPPLEMENTARY FINANCIAL INFORMATION LAMPIRAN 4 PT BANK MEGA Tbk ENTITAS INDUK LAPORAN ARUS KAS Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2015 (Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
SCHEDULE 4 PT BANK MEGA Tbk PARENT ENTITY STATEMENT OF CASH FLOWS For the Year Ended December 31, 2015 (Expressed in millions of Rupiah, unless otherwise stated)
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015 ARUS KAS DARI AKTIVITAS OPERASI Penerimaan bunga Pendapatan provisi dan komisi Pendapatan operasional lainnya Pendapatan non-operasional - neto Penerimaan dari penjualan agunan yang diambil alih Pembayaran atas jual beli aset yang diperdagangkan - neto Pembayaran bunga dan pembiayaan lainnya Beban operasional lainnya Pembayaran pajak penghasilan Efek-efek yang dibeli dengan janji dijual kembali Efek-efek yang dijual dengan janji dibeli kembali Kenaikan/penurunan dalam aset dan liabilitas operasi: Kredit yang diberikan Aset lain-lain Liabilitas segera Simpanan dari nasabah: Giro Tabungan Deposito berjangka Simpanan dari bank lain Beban yang masih harus dibayar dan liabilitas lain-lain Kas neto digunakan untuk aktivitas operasi
ARUS KAS DARI AKTIVITAS INVESTASI Penerimaan dari penjualan efek-efek tersedia untuk dijual Penerimaan dari penjualan aset tetap Pembelian aset tetap Pembelian efek-efek tersedia untuk dijual Kas neto diperoleh dari aktivitas investasi
2014
5.961.346 1.534.956 21.514 65.373
5.605.098 1.369.025 18.659 46.662
1.064
4.370
(806.171)
(3.000.284)
(3.191.136) (2.896.610) (123.792)
(3.223.826) (2.632.888) (82.160)
(3.348.421)
(432.714)
(1.438.285)
878.158
411.363 176.466 (95.423)
(4.087.298) 81.907 128.037
(467.940) (660.555) (200.476) (1.085.847)
(1.761.956) (1.155.047) 1.570.639 (658.550)
(30.260) (6.172.834)
6.962 (7.325.206)
3.679.258 1.036 (63.007)
3.762.730 8.702 (123.807)
(3.075.231)
(2.314.137)
542.056
184
1.333.488
CASH FLOWS FROM OPERATING ACTIVITIES Interest received Fees and commissions income Other Operating Income Non-operating income - net Proceeds from sale of foreclosed assets Payment on sales and purchase of trading assets - net Payment of interest and other financing charges Other operating expenses Payment of income tax Securities purchased under agreements to resell Securities sold under repurchased agreement Increase/decrease in operating assets and liabilities: Loans Other assets Obligations due immediately Deposits from customers: Current account Saving deposits Time deposits Deposits from other banks Accrued expenses and other liabilities Net cash used in operating activities CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from sale of securities available for sale Proceeds from sale of fixed assets Acquisition of fixed assets Acquisition of securities available for sale Net cash provided by investing activities
The original supplementary financial information included herein is in the Indonesian language.
INFORMASI KEUANGAN TAMBAHAN/SUPPLEMENTARY FINANCIAL INFORMATION LAMPIRAN 4 PT BANK MEGA Tbk ENTITAS INDUK LAPORAN ARUS KAS (lanjutan) Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2015 (Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
SCHEDULE 4 PT BANK MEGA Tbk PARENT ENTITY STATEMENT OF CASH FLOWS (continued) For the Year Ended December 31, 2015 (Expressed in millions of Rupiah, unless otherwise stated)
Tahun yang Berakhir pada tanggal 31 Desember/Year Ended December 31 2015
2014
ARUS KAS DARI AKTIVITAS PENDANAAN Pembayaran dividen tunai Pembayaran pinjaman yang diterima Penerbitan pinjaman yang diterima
(100.000) (92.888) 1.208.945
(121.700) 92.888
CASH FLOWS FROM FINANCING ACTIVITIES Payments of cash dividends Payments of fund borrowings Proceeds of fund borrowings
Kas neto diperoleh dari/(digunakan untuk) aktivitas pendanaan
1.016.057
(28.812)
Net cash provided by (used in) financing activities NET DECREASE IN CASH AND CASH EQUIVALENTS
PENURUNAN NETO KAS DAN SETARA KAS
(4.614.721)
(6.020.530)
KAS DAN SETARA KAS, AWAL TAHUN
12.791.868
18.812.398
CASH AND CASH EQUIVALENTS, AT BEGINNING OF YEAR
KAS DAN SETARA KAS, AKHIR TAHUN
8.177.147
12.791.868
CASH AND CASH EQUIVALENTS, AT END OF YEAR
1.093.626 4.546.084 279.514
1.274.528 4.532.318 447.216
2.257.923
4.069.957
Cash and cash equivalents consist of: Cash Current accounts with Bank Indonesia Current accounts with other banks Placements with Bank Indonesia and other banks - maturing within 3 months since acquisition date
-
2.467.849
Deposits Certificates of Bank Indonesia maturing within 3 months since acquisition date
8.177.147
12.791.868
Total cash and cash equivalents
Kas dan setara kas terdiri dari: Kas Giro pada Bank Indonesia Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain - jangka waktu jatuh tempo 3 bulan atau kurang sejak tanggal perolehan Sertifikat Deposito Bank Indonesia jangka waktu jatuh tempo 3 bulan atau kurang sejak tanggal perolehan Total kas dan setara kas
7,45e
185
2015
PT BANK MEGA Tbk
2015 Annual Report
Annual Report
Accelerating Growth
Accelerating Growth PT Bank Mega Tbk
MEGA CALL 021 500010/60010 (HP) www.bankmega.com
Annual Report 2015
Menara Bank Mega Jl. Kapten Tendean 12-14A, Jakarta 12970 Tel. 021 7917 5000 (hunting) Fax. 021 7918 7100
