INDEPENDENT AUDITOR S REPORT OF FINANCIAL REPORT PT BANK PEMBANGUNAN DAERAH BALI FOR THE YEARS ENDED DECEMBER 31 ST, 2007 AND 2006

Nomor : LAI - 81/PW.22/4/2008 Tanggal : 3 Maret 2008

LAPORAN AUDITOR INDEPENDEN ATAS LAPORAN KEUANGAN PT BANK PEMBANGUNAN DAERAH BALI UNTUK TAHUN-TAHUN YANG BERAKHIR PADA 31 DESEMBER 2007 DAN 2006

INDEPENDENT AUDITOR’S REPORT OF FINANCIAL REPORT PT BANK PEMBANGUNAN DAERAH BALI FOR THE YEARS ENDED DECEMBER 31ST, 2007 AND 2006

Number : LAI - 81/PW.22/4/2008 Date : March 3rd, 2008

Laporan Tahunan 2007

1

Annual Report 2007

PT Bank BPD Bali

BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) PERWAKILAN PROVINSI BALI Jl. Kapten Tantular - Kotak Pos 3054, Denpasar Faks. (0361) 246771 Telepon (0361) 243532, 243533, 243534, 243535, 246772

Nomor: LAI - 81/PW.22/4/2008 Yth.

3 Maret 2008

Number: LAI - 81/PW.22/4/2008

March 3rd, 2008

Dewan Komisaris dan Direksi PT Bank Pembangunan Daerah Bali Jln. Niti Mandala Renon Denpasar

Board of Commissioners and Directors PT Bank Pembangunan Daerah Bali Jl. Niti Mandala Renon Denpasar

Kami telah mengaudit neraca PT Bank Pembangunan Daerah Bali tanggal 31 Desember 2007 dan 2006, serta laporan laba-rugi, laporan perubahan ekuitas dan laporan arus kas untuk tahun yang berakhir pada tanggal–tanggal tersebut. Laporan keuangan adalah tanggung jawab manajemen perusahaan. Tanggung jawab kami terletak pada pernyataan pendapat atas laporan keuangan berdasarkan audit kami.

We have audited the balance sheets of PT Bank Pembangunan Daerah Bali as of December 31, 2007 and 2006, and the related statements of income, changes in the stakeholders’ equity, and cash flows for the years then ended. These financial statements are the responsibility of Bank’s management. Our responsibility is to express an opinion on these financial statements based on our audit.

Kami melaksanakan audit berdasarkan standar auditing yang ditetapkan Ikatan Akuntan Indonesia. Standar tersebut mengharuskan kami merencanakan dan melaksanakan audit agar kami memperoleh keyakinan memadai bahwa laporan keuangan bebas dari salah saji material. Suatu audit meliputi pemeriksaan, atas dasar pengujian, bukti-bukti yang mendukung jumlah-jumlah dan pengungkapan dalam laporan keuangan. Audit juga meliputi penilaian atas prinsip akuntansi yang digunakan dan estimasi signifikan yang dibuat oleh manajemen, serta penilaian terhadap penyajian laporan keuangan secara keseluruhan. Kami yakin bahwa audit kami memberikan dasar memadai untuk menyatakan pendapat.

We conducted our audits in accordance with auditing standards established by the Indonesian Institute of Accountants. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statements presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of PT Bank Pembangunan Daerah Bali as of December 31, 2007 and 2006, the results of its operations and its cash flows for the years then ended in conformity with accounting principles generally accepted in Indonesia.

Menurut pendapat kami, laporan keuangan yang kami sebut di atas menyajikan secara wajar, dalam semua hal yang material, posisi keuangan PT Bank Pembangunan Daerah Bali tanggal 31 Desember 2007 dan 2006, hasil usaha serta arus kas untuk tahun yang berakhir pada tanggal-tanggal tersebut sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia.

PT Bank BPD Bali


2

Annual Report 2007

Dalam tahun 2007, PT Bank Pembangunan Daerah Bali mengelola bantuan/pinjaman dari Pemerintah RI sesuai dengan Surat Perjanjian Pinjaman Nomor: - PP 15//PKS/DIR/1996 Tanggal 25 Januari 1996 - PP 31/PKS/DIR/1997 Tanggal 29 April 1997 - PP 20/PKS/DIR/1998 Tanggal 17 Maret 1998 - PP 12/PKS/DIR/1999 Tanggal 30 April 1999 - PP 31/1162/UK/1999 Tanggal 3 Maret 1999 - SLA 1121/DP3/1999 Tanggal 10 September 1999 - PP 17/PKS/DIR/2000 Tanggal 8 Februari 2000 - PP 24/PKS/DIR/2001Tanggal 22 Februari 2001 - KP-025/DP3/2004 tanggal 3 Agustus 2004 Sehubungan dengan bantuan/pinjaman tersebut, kami melakukan pengujian atas kepatuhan terhadap perjanjian pinjaman yang berlaku, yang laporannya terpisah dari Laporan Auditor Independen.

In 2007, PT Bank Pembangunan Daerah Bali manages the loans from Indonesian government based on the Loans Letter of Agreement Number: - PP 15//PKS/DIR/1996 as of January 25, 1996 - PP 31/PKS/DIR/1997 as of April 29, 1997 - PP 20/PKS/DIR/1998 as of March 17, 1998 - PP 12/PKS/DIR/1999 as of April 30, 1999 - PP 31/1162/UK/1999 as of March 3, 1999 - SLA 1121/DP3/1999 as of September 10, 1999 - PP 17/PKS/DIR/2000 as of February 8, 2000 - PP 24/PKS/DIR/2001 as of February 22, 2001 - KP-025/DP3/2004 as of August 3, 2004 Regarding to the above loans, we conducted testing to obedience towards the accepted loans agreement in which its report is separated from Report of Independent Auditors.

Perwakilan Badan Pengawasan Keuangan dan Pembangunan Provinsi Bali

Representative of Development and Financial Watch Agency of (BPKP) Bali

Drs. Anggiat Situmorang, Ak. Register Negara No. D-5960 State Register No. D-5960


3

Annual Report 2007

PT Bank BPD Bali

PT Bank BPD Bali


4

Annual Report 2007 17,570,706,527.67

11

10

9

8

7

6

5

4

3

2

1

CATATAN Notes

Lihat catatan atas laporan keuangan yang merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan

5,065,515,963,653.85

AKTIVA LAIN-LAIN

JUMLAH AKTIVA

42,994,927,381.13

112,831,967,399.68 (69,837,040,018.55)

22,997,426,417.55

534,245,250.00

JUMLAH AKTIVA TETAP

AKTIVA TETAP AKUMULASI PENYUSUTAN AKTIVA TETAP

PENDAPATAN YANG MASIH AKAN DITERIMA

JUMLAH PENYERTAAN

635,250,000.00 (101,004,750.00)

3,281,112,695,745.54

JUMLAH PINJAMAN YANG DIBERIKAN

PENYERTAAN PENYISIHAN PENGHAPUSAN PENYERTAAN

3,350,036,830,697.02 (68,924,134,951.48)

36,698,495,405.82

JUMLAH SURAT BERHARGA BANKING BOOK

PINJAMAN YANG DIBERIKAN PENYISIHAN PENGHAPUSAN PINJAMAN

38,455,250,581.00 (1,756,755,175.18)

1,039,042,850,000.00

JUMLAH SURAT BERHARGA TRADING BOOK

SURAT BERHARGA BANKING BOOK PENYISIHAN PENGHAPUSAN SURAT BERHARGA

1,039,042,850,000.00 0.00

0.00

JUMLAH PENEMPATAN PADA BANK LAIN

SURAT BERHARGA TRADING BOOK PENYISIHAN PENGHAPUSAN SURAT BERHARGA

0.00 0.00

3,870,697,495.11

PENEMPATAN PADA BANK LAIN PENYISIHAN PENGHAPUSAN PENEMPATAN

JUMLAH GIRO PADA BANK LAIN

3,912,166,459.58 (41,468,964.47)

407,213,861,543.53

GIRO PADA BANK INDONESIA

GIRO PADA BANK LAIN PENYISIHAN PENGHAPUSAN GIRO PADA BANK LAIN

213,480,057,887.50

2007

PT Bank BPD Bali

AKTIVA KAS

NAMA REKENING

[ Dinyatakan dalam rupiah penuh ]

PT BANK PEMBANGUNAN DAERAH BALI 1. NERACA Per 31 Desember 2007 dan 2006

4,211,431,232,279.84

12,931,884,980.04

46,202,618,637.13

105,930,485,644.68 (59,727,867,007.55)

19,836,053,418.21

298,567,500.00

635,250,000.00 (336,682,500.00)

2,686,391,305,451.58

2,748,222,659,244.57 (61,831,353,792.99)

9,646,233,024.86

11,534,657,919.00 (1,888,424,894.14)

1,006,262,000,000.00

1,006,262,000,000.00 0.00

35,424,081,840.00

35,803,600,000.00 (379,518,160.00)

2,850,560,006.46

2,881,099,662.89 (30,539,656.43)

246,194,927,427.56

145,392,999,994.00

2006

ASSETS CASH

Please read the notes to financial report which is also an important part of this report

TOTAL ASSETS

OTHER ASSETS

TOTAL FIXED ASSETS

FIXED ASSETS ACCUMULATED DEPRECIATION OF FIXED ASSETS

ACCRUED INCOME

TOTAL INVESTMENT

INVESTMENT ALLOWANCE FOR POSSIBLE LOSSES ON INVESTMENT

TOTAL GRANTED LOAN

GRANTED LOAN ALLOWANCE FOR POSSIBLE LOSSES ON ABOLISHED LOAN

TOTAL SECURITIES BANKING BOOK

SECURITIES BANKING BOOK ALLOWANCE FOR POSSIBLE LOSSES ON SECURITIES

TOTAL SECURITIES TRADING BOOK

SECURITIES TRADING BOOK ALLOWANCE FOR POSSIBLE LOSSES ON SECURITIES

TOTAL ACCOUNT WITH OTHER BANKS

ACCOUNT IN OTHER BANKS ALLOWANCE FOR POSSIBLE LOSSES ON CLOSED ACCOUNT

TOTAL CURRENT ACCOUNT WITH OTHER BANKS

CURRENT ACCOUNT WITH OTHER BANKS ALLOWANCE FOR POSSIBLE LOSSES ON CLOSED CURRENT ACCOUNT

CURRENT ACCOUNT WITH BANK INDONESIA

NAME OF ACCOUNT

[ Expressed in Full Rupiah ]

PT BANK PEMBANGUNAN DAERAH BALI BALANCE SHEET .1 As of December 31st, 2007 and 2006


5

Annual Report 2007

PT Bank BPD Bali

692,790,110,316.85

JUMLAH EKUITAS


5,065,515,963,653.85

147,555,425,743.29

- Saldo Laba Yang Belum Dicadangkan

JUMLAH KEWAJIBAN DAN EKUITAS

62,066,109,600.68

- Cadangan Tujuan

4,211,431,232,279.84

644,168,711,986.02

132,132,631,218.16

48,852,846,478.86

59,755,879,081.20

24,349,355,207.80

6,777,432,769.86

72,969,142,203.02

379,078,000,000.00

403,422,000,000.00

- Cadangan Umum

SALDO LABA

TAMBAHAN MODAL DISETOR

SAHAM DISETOR

(620,922,000,000.00)


AMOUNT OF LIABILITY AND EQUITY

AMOUNT OF EQUITY

Unreserved Profit Balance

Specific Reserve -

General Reserve -

PROFIT BALANCE

ADDITIONAL PAID IN CAPITAL

PAID IN SHARE

SHARES IN PORTFOLIO -

(596,578,000,000.00)

- SAHAM DALAM PORTOFOLIO

1,000,000,000,000.00

AUTHORIZED CAPITAL -

AMOUNT OF LIABILITY

OTHER LIABILITIES

1,000,000,000,000.00

3,567,262,520,293.82

64,699,057,294.87

RECEIVED LOAN

SAVING

LIABILITY IMMEDIATE LIABILITY

NAME OF ACCOUNT

- MODAL DASAR

4,372,725,853,337.00

JUMLAH KEWAJIBAN

15

71,417,345,481.18

3,411,647,158,620.33

19,498,958,897.44

2006

EQUITY PAID IN CAPITAL

71,437,457,811.93

KEWAJIBAN LAIN-LAIN

14

13

12

CATATAN Notes


PT BANK PEMBANGUNAN DAERAH BALI BALANCE SHEET .1 As of December 31st, 2007 and 2006 ( CONTINUED )

EKUITAS MODAL DISETOR

65,696,504,984.23

4,211,028,772,065.65

24,563,118,475.19

2007

PT Bank BPD Bali

PINJAMAN DITERIMA

SIMPANAN

KEWAJIBAN KEWAJIBAN SEGERA

NAMA REKENING


PT BANK PEMBANGUNAN DAERAH BALI 1. NERACA Per 31 Desember 2007 dan 2006 ( LANJUTAN )

PT Bank BPD Bali


6

Annual Report 2007 147,555,425,743.29

LABA (RUGI) BERSIH

34


(70,401,656,900.00)

TAKSIRAN PAJAK PENGHASILAN PAJAK KINI

4,870,370,894.80 217,957,082,643.29

LABA SEBELUM PAJAK

PENDAPATAN DAN BEBAN NON OPERASIONAL (NETTO)

TOTAL PROFIT (LOSS) NET

INCOME TAX APPRAISAL CURRENT TAX

PROFIT BEFORE TAX

NON-OPERATING INCOME AND EXPENSES (NET)

PROFIT (LOSS) OF OPERATIONAL NON-OPERATING INCOME AND EXPENSES NON-OPERATING INCOME OPERATING EXPENSES

OTHER OPERATING EXPENSES (NET)

OPERATING EXPENSES

TOTAL NET INTEREST INCOME OPERATING INCOME OTHERS OTHER OPERATING INCOME ALLOWANCE FOR POSSIBLE LOSSES ON PRODUCTIVE ASSETS OTHER OPERATING EXPENSES ADMINISTRATION AND GENERAL EXPENSES EMPLOYMENT EXPENSES FIXED ASSETS DEPRECIATION EXPENSES OTHER EXPENSES

TOTAL INTEREST EXPENSES


132,132,631,218.16

(60,474,068,900.00)

192,606,700,118.16

(945,718,862.55)

2,336,967,373.32 (3,282,686,235.87)

8,461,801,647.04 (3,591,430,752.24)

32 33

193,552,418,980.71

(159,709,604,311.96)

(172,498,196,667.60)

213,086,711,748.49

(212,148,276,469.41)

LABA (RUGI) OPERASIONAL PENDAPATAN DAN BEBAN NON OPERASIONAL PENDAPATAN NON OPERASIONAL BEBAN NON OPERASIONAL

(220,433,227,284.81)

28 29 30 31

(44,103,101,576.95) (150,250,533,659.39) (10,109,173,011.00) (15,970,419,037.47)

JUMLAH BEBAN OPERASIONAL LAINNYA (BERSIH)

(44,869,098,032.79) (109,371,530,491.81) (8,599,098,022.00) (9,658,470,121.00)

27

JUMLAH BEBAN OPERASIONAL LAINNYA

25,754,317,637.01 25,754,317,637.01 (12,965,725,281.37)

353,262,023,292.67

(219,130,603,957.62)

INTEREST EXPENSES INTEREST PRIZE PROVISION AND COMMISSION

572,392,627,250.29

(213,334,491,335.87) (1,630,049,823.43) (4,166,062,798.32)

TOTAL INTEREST INCOME

566,063,572,088.52 6,329,055,161.77

DESCRIPTION


PT BANK PEMBANGUNAN DAERAH BALI STATEMENTS OF INCOME .2 As of December 31st, 2007 and 2006

INCOME AND OPERATIONAL EXPENSES INTEREST INCOME INTEREST PROVISION AND COMMISSION

2006

26

23 24 25

21 22

CATATAN Notes

31,246,349,483.39 31,246,349,483.39 (22,961,398,667.99)

425,234,988,217.90

(206,136,992,789.10)

JUMLAH BEBAN BUNGA

PENDAPATAN BUNGA BERSIH PENDAPATAN OPERASIONAL LAINNYA LAIN-LAIN JUMLAH PENDAPATAN OPERASIONAL LAINNYA BEBAN PENYISIHAN KERUGIAN AKTIVA PRODUKTIF BEBAN OPERASIONAL LAINNYA : BEBAN UMUM DAN ADMINISTRASI BEBAN TENAGA KERJA BEBAN PENYUSUTAN AKTIVA TETAP BEBAN LAIN LAIN

(198,838,860,395.77) (2,273,330,091.92) (5,024,802,301.41)

BEBAN BUNGA BUNGA HADIAH PROVISI DAN KOMISI

631,371,981,007.00

JUMLAH PENDAPATAN BUNGA

2007

622,451,889,715.01 8,920,091,291.99

URAIAN

PENDAPATAN DAN BEBAN OPERASIONAL PENDAPATAN BUNGA BUNGA PROVISI DAN KOMISI


PT BANK PEMBANGUNAN DAERAH BALI 2. LAPORAN LABA RUGI Per 31 Desember 2007 dan 2006

Annual Report 2007 0.00

0.00

403,422,000,000.00

Laba bersih selama periode berjalan

Saldo pada Tanggal 31 Desember 2007

PT Bank BPD Bali

72,969,142,203.02

0.00

0.00

15,422,794,525.13

Balance per 31 December 2007

Net profit in the running period

Dividend distribution

Determined for purposed reserve

Determined for general reserve


692,790,110,316.85

15,422,794,525.13 0.00

147,555,425,743.29

0.00 0.00

0.00

62,066,109,600.68


6,777,432,769.86

0.00

0.00

Pembagian Dividen

13,213,263,121.82

0.00 13,213,263,121.82 0.00

0.00

0.00

Ditentukan untuk cadangan tujuan

13,213,263,121.82

0.00 0.00

13,213,263,121.82

0.00

0.00

Ditentukan untuk cadangan umum

Addition/(reduction) in the running period

(17,571,922,437.94)

0.00 0.00

0.00

(17,571,922,437.94)

0.00

Penambahan / (Pengurangan) selama periode berjalan

Balance per 31 December 2006 Result of shares publication from limited offer to shareholders to give priviledge of taking early order of shares.

24,344,000,000.00

Net profit in the running period

Dividend distribution

Determined for purposed reserve

Determined for general reserve

Addition/(reduction) in the running period

Result of shares publication from limited offer to shareholders to give privilege of taking early order of shares.


644,168,711,986.02

9,596,715,253.37

0.00

12,253,591,596.48

12,736,719,829.35

24,344,035,279.62

0.00

585,237,650,027.20

DESCRIPTION

0.00

48,852,846,478.86

9,596,715,253.37

0.00

0.00

0.00

0.00

0.00

122,535,915,964.79

Total Ekuitas Bersih

132,132,631,218.16

0.00

0.00

0.00

12,253,591,596.48

0.00

0.00

0.00

36,599,254,882.38

Cadangan Tujuan

Saldo Laba Yang Belum Ditentukan Penggunaannya


PT BANK PEMBANGUNAN DAERAH BALI EQUITY .3 As of December 31st, 2007 and 2006

0.00

59,755,879,081.20

0.00

0.00

24,349,355,207.80

0.00

0.00

24,344,000,000.00

0.00

Laba bersih selama periode berjalan

0.00

0.00

12,736,719,829.35

379,078,000,000.00

0.00

Pembagian Dividen

0.00

0.00

0.00

0.00

47,019,159,251.85

Cadangan Umum

Saldo Laba yang Telah Ditentukan Penggunaannya


0.00

Ditentukan untuk cadangan tujuan

7

Hasil Penerbitan saham dari penawaran umum terbatas kepada para pemegang saham dalam rangka penerbitan hak memesan efek terlebih dahulu

0.00

Ditentukan untuk cadangan umum

24,344,035,279.62

0.00

0.00

0.00

5,319,928.18

Tambahan Modal Disetor

379,078,000,000.00

Modal Dasar Ditempatkan dan disetor penuh

Penambahan / (Pengurangan) selama periode berjalan

Hasil Penerbitan saham dari penawaran umum terbatas kepada para pemegang saham dalam rangka penerbitan hak memesan efek terlebih dahulu


URAIAN


PT BANK PEMBANGUNAN DAERAH BALI 3. EKUITAS Per 31 Desember 2007 dan 2006


PT Bank BPD Bali


8

Annual Report 2007

URAIAN

(6,901,481,755.00) (6,901,481,755.00)

Arus Kas dari Aktivitas Investasi Penjualan/(Pembelian) Aktiva

Kas dihasilkan/digunakan dari/untuk aktivitas investasi

51,634,339,954.02 342,834,687,130.43 394,469,027,084.45

230,137,058,806.16 394,469,027,084.45 624,606,085,890.61

213,480,057,887.50 407,213,861,543.53 3,912,166,459.58

Kenaikan Bersih Kas dan Setara Kas

Kas dan Setara Kas awal periode

Kas dan Setara Kas akhir periode

Kas dan Setara Kas terdiri atas : Kas Giro Pada Bank Indonesia Giro Pada Bank Lain


624,606,085,890.61

(172,701,569,259.34)

(98,934,027,412.46)

Kas dihasilkan/digunakan dari/untuk aktivitas pendanaan

394,469,027,084.45

145,392,999,994.00 246,194,927,427.56 2,881,099,662.89

(99,500,000,000.00) 0.00 24,344,035,279.62 24,990,311,425.83 (122,535,915,964.79)

(11,732,720,118.00)

(11,732,720,118.00)

236,068,629,331.36

94,249,931,257.53

114,196,400,000.00 (261,920,538,610.00) 0.00 (317,800,787,270.17) 0.00 0.00 2,856,197,373.53 2,355,677,407.66 563,596,610,079.19 (9,120,318,927.71) 86,691,205.03 0.00

141,818,698,073.83

0.00 24,344,000,000.00 (17,571,922,437.94) 26,426,526,243.64 (132,132,631,218.16)

Arus Kas dari Aktivitas Pendanaan Penerbitan/(Pembelian) Surat Berharga Penambahan/(Penurunan) Modal Disetor Penambahan/(Penurunan) Perkiraan Tambahan Modal Disetor Kenaikan/(Penggunaan) Cadangan Pembagian Laba Ditahan

335,972,567,973.62

Arus Kas bersih dari operasi

171,951,124,381.76

35,803,600,000.00 (32,780,850,000.00) (26,920,592,662.00) (601,814,171,452.45) 0.00 (3,161,372,999.34) (4,638,821,547.63) 5,064,159,577.75 799,381,613,445.32 (5,720,840,496.95) 6,738,400,517.06 0.00

Perubahan Modal Kerja (Kenaikan)/Penurunan Penempatan Pada Bank Lain (Kenaikan)/Penurunan Surat Berharga Trading Book (Kenaikan)/Penurunan Surat Berharga Banking Book (Kenaikan)/Penurunan Pinjaman Diberikan (Kenaikan)/Penurunan Penyertaan (Kenaikan)/Penurunan Pendapatan yang Masih Akan Diterima (Kenaikan)/Penurunan Aktiva Lain-Lain Kenaikan/(Penurunan) Kewajiban Segera Kenaikan/(Penurunan) Simpanan Kenaikan/(Penurunan) Pinjaman Diterima Kenaikan/(Penurunan) Kewajiban lain-lain Kenaikan/(Penurunan) Taksiran Hutang Pajak

Kas dihasilkan/digunakan dari/untuk aktivitas operasi

164,021,443,591.86

Jumlah

(1,220,714.37) (1,195,481,840.00) 12,305,585.14 2,268,573,865.90 3,176,250.00 8,599,098,022.00 (384,313.00)

10,929,308.04 (379,518,160.00) (131,669,718.96) 7,092,781,158.49 (235,677,750.00) 10,109,173,011.00 0.00 (50,788,002,044.33)

(60,474,068,900.00)

(70,401,656,900.00)

(53,935,639,051.43)

192,606,700,118.16

2006

217,957,082,643.29

2007

LABA BERSIH SEBELUM PERUBAHAN MODAL KERJA

Jumlah Penyesuaian

ARUS KAS DARI AKTIVITAS OPERASI LABA RUGI SEBELUM PAJAK PENYESUAIAN UNTUK PPh Pasal 25 Transaksi Yang Tidak Menggunakan Kas - Beban PPAP Giro Pada Bank Lain - Beban PPAP Penempatan - Beban PPAP Surat Berharga Banking Book - Beban PPAP Pinjaman Diberikan - Beban PPAP Penyertaan - Beban Penyusutan Aktiva Tetap - Penghapusan Aktiva Tetap


PT BANK PEMBANGUNAN DAERAH BALI 4. LAPORAN ARUS KAS PER 31 DESEMBER 2007 DAN 2006 [ Expressed in Full Rupiah ]


Amount

Cash and Equal to Cash consist of: Cash Current Account in Bank Indonesia Current Account in Other Banks

Cash and Equal to Cash in The End of Period

Cash and Equal to Cash in The Beginning Period

Cash Net Increase and Equal to Cash

Cash that was gained/used from/for funding activities

Cash Flow of Funding Activities Publication/(Buying) of Security Addition/(Reduction) of Paid in Capital Addition/(Reduction) of Estimated Additional Paid in Capital Increase/(Use) of Reserve Distribution Detained Profit

Cash that was gained/used from/for investment activities

Net Cash Flow of Investment Activities Selling (Buying) of Assets

Net Cash Flow of Operation

Cash that was gained/used from/for operation activities

THE CHANGE OF WORKING CAPITAL (Increase)/Decrease of Account in Other Banks (Increase)/Decrease of Trading Book Security (Increase)/Decrease of Banking Book Security (Increase)/Decrease of Granted Loan (Increase)/Decrease of Investment (Increase)/Decrease of Income which will be received (Increase)/Decrease of Other Assets Increase/(Decrease) of Immediate Liability Increase/(Decrease) of Saving Increase/(Decrease) of Received Loan Increase/(Decrease) of Other Liabilities Increase/(Decrease) of Tax Debt Appraisal

NET PROFIT BEFORE THE CHANGE OF WORKING CAPITAL

Amount of adjustment

CASH FLOW OF OPERATION PROFIT AND LOSS BEFORE TAX ADJUSTMENT FOR Income Tax Article 25 Transaction that does not use cash Expense of PPAP current account in other banks Expense of PPAP account Expense of PPAP security banking book Expense of PPAP granted loan Expense of PPAP investment Expense of fixed assets depreciation Abolition of fixed assets -

DESCRIPTION

PT BANK PEMBANGUNAN DAERAH BALI CASH FLOW STATEMENTS .4 As of December 31st, 2007 and 2006

PT BANK BPD BALI 5. CATATAN ATAS LAPORAN KEUANGAN

PT BANK BPD BALI NOTES TO THE FINANCIAL REPORT .5

5.1. UMUM

5.1. GENERAL

5.1.1. PENDIRIAN PT BANK PEMBANGUNAN DAERAH BALI Akta Pendirian Perseroan Terbatas PT Bank BPD Bali dibuat dihadapan Notaris Ida Bagus Alit Sudiatmika, SH di Denpasar dengan Akta Nomor 7 tanggal 12 Mei 2004, dan telah disahkan oleh Menteri Kehakiman dan HAM dengan Surat Keputusan Nomor : C-12858 HT.01.01 Tahun 2004 tanggal 21 Mei 2004, serta telah didaftarkan pada Departemen Perindustrian dan Perdagangan dengan Tanda Daftar Perusahaan (TDP) Perseroan Terbatas (PT) Nomor 22.09.1.65.00851 tanggal 10 Juni 2004. Perubahan bentuk badan hukum tersebut juga telah mendapatkan persetujuan dari Bank Indonesia dengan Keputusan Deputi Gubernur Senior Bank Indonesia Nomor 6/26/DGS/2004 tanggal 19 Juli 2004 tentang Perubahan Bentuk Badan Hukum Perusahaan Daerah Bank Pembangunan Daerah Bali menjadi Perseroan Terbatas Bank Pembangunan Daerah Bali disingkat PT Bank BPD Bali. Dengan perubahan bentuk badan hukum bank sebagaimana dimaksud di atas, Perusahaan Daerah Bank Pembangunan Daerah Bali dinyatakan bubar pada saat pendirian Perseroan Terbatas Bank Pembangunan Daerah Bali (PT Bank BPD Bali) dengan ketetentuan sebagaimana dimaksud dalam Akta Notaris Ida Bagus Alit Sudiatmika, SH Nomor 7 tanggal 12 Mei 2004, bahwa seluruh hak dan kewajiban, seluruh kekayaan, pegawai, usaha-usaha Perusahaan Daerah Bank Pembangunan Daerah Bali, ijin operasi serta ijinijin lainnya yang dimiliki dalam melakukan aktivitas Perusahaan Daerah Bank Pembangunan Daerah Bali beralih kepada Perseroan Terbatas (PT) Bank Pembangunan Daerah Bali. Dalam melaksanakan kegiatan operasinya PT Bank BPD Bali pada tahun 2004 ditunjuk sebagai Bank Umum Devisa sesuai dengan Keputusan Deputi Gubernur Senior Bank Indonesia Nomor : 6/32/KEP.DGS/2004 tanggal 1 November 2004.

5.1.1.

PT Bank BPD Bali


THE ESTABLISHMENT OF PT BANK PEMBANGUNAN DAERAH BALI Deed of establishment of PT Bank BPD Bali was made in presence of Notary Ida Bagus Alit Sudiatmika, SH in Denpasar, number 7 on May 12th 2004. The deed had been certified by Minister of Justice and Human Rights with number of certificate: C-12858 HT.01.01 on May 12th 2004 and had been registered in Department of Industry and Trade with company registry status Limited (Ltd) number 22.09.1.65.00851 on June 10th 2004. The change of company’s legal entity status had also been approved by Bank Indonesia with the Decision of Senior Deputy Governor of Bank Indonesia Number 6/26/DGS/2004 on July 19th 2004 about the change of company’s legal entity status from Perusahaan Daerah Bank Pembangunan Daerah Bali to Perseroan Terbatas Daerah Bali or PT Bank BPD Bali. With this change, Perusahaan Daerah Bank Pembangunan Daerah Bali was announced dissolved by the time of establishment of Perseroan Terbatas Bank Pembangunan Daerah Bali (PT Bank BPD Bali) with the provisions stated in the Notarial deed of Ida Bagus Alit Sudiatmika, SH Number 7 on May 12th 2004, that all rights and obligations, all assets, employees, operations of Perusahaan Daerah Bank Pembangunan Daerah Bali, operating permit and all kinds of permits owned by Perusahaan Daerah Bank Pembangunan Daerah Bali were handed over to Perseroan Terbatas (PT) Bank Pembangunan Daerah Bali. In 2004 PT Bank BPD Bali was appointed to Devisa Bank by a decree from Senior Deputy Governor of Bank Indonesia Number 6/32/KEP.DGS/2004 on November 1st 2004.

9

Annual Report 2007

PT BANK BPD BALI 5.1. UMUM

PT BANK BPD BALI GNEREAL .5.1

5.1.2 DEWAN KOMISARIS DAN DIREKSI Berdasarkan risalah Rapat Umum Pemegang Saham Luar Biasa PT. Bank Pembangunan Daerah Bali Nomor: 194 tanggal 30 Juli 2007 ditetapkan Dewan Komisaris sebagai berikut : - Komisaris Utama : I Wayan Tantra - Komisaris I : Drs. Made Adi Djaya - Komisaris II : I Gusti Ngurah Gde Pudja, SH

5.1.2. BOARD OF COMMISSARY AND DIRECTOR Extraordinary shareholders general meeting of PT. Bank Pembangunan Daerah Bali Number 194 on July 30th 2007 decided that the Board of Commissioners consist of : - Chief Commissioner : I Wayan Tantra - Commissioner I : Drs. Made Adi Djaya - Commissioner II : I Gusti Ngurah Gde Pudja, SH

Berdasarkan Akta Risalah Rapat Umum Pemegang Saham PT Bank BPD Bali Nomor: 31 tanggal 15 Mei 2006 ditetapkan Susunan Direksi sebagai berikut : - Direktur Utama : Ida Bagus Putu Gede, BSc., SH - Direktur Pemasaran : I Gusti Putu Senen Sila, SH - Direktur Kepatuhan : Drs. Ida Bagus Ratu Sanca. - Direktur Umum : Drs. I Made Kompiang

Extraordinary shareholders general meeting of PT. Bank Pembangunan Daerah Bali Number 31 on May 15th 2007 decided that the Board of Commissary consist of: - Chief Director : Ida Bagus Putu Gede, BSc., SH - Marketing Director : I Gusti Putu Senen Sila, SH - Adherence Director : Drs. Ida Bagus Ratu Sanca - General Director : Drs. I Made Kompiang

5.1.3. PERMODALAN PT BANK PEMBANGUNAN DAERAH BALI Modal perusahaan perseroan terbatas menurut akta perubahan bentuk badan hukum PT Bank Pembangunan Daerah Bali berjumlah Rp.403.422.000.000,00 yang terbagi atas 403.422 lembar saham dengan nilai nominal Rp.1.000.000,00 per lembar yang telah ditempatkan oleh para pendiri, yaitu Pemerintah Provinsi dan Kota / Kabupaten di Bali, dengan rincian sebagai berikut :

5.1.3. AUTHORIZED CAPITAL OF PT BANK PEMBANGUNAN DAERAH BALI The authorized capital of PT Bank Pembangunan Daerah Bali, according to its deed of company’s legal entity status alteration, amounts to Rp. 403.000.000,00 which is divided into 403.422 sheets of shares, with nominal value per sheet is Rp. 1.000.000 and had been paid in by investors which are as follows:

1. 2. 3. 4. 5. 6. 7. 8. 9. 10.

Lembar Saham Share Sheets

(Rupah)

Pemda Tk. I - Provinsi Bali Pemda Tk. II - Kabupaten Badung Pemda Tk. II - Kabupaten Karangasem Pemda Tk. II – Kotamadya Denpasar Pemda Tk. II - Kabupaten Tabanan Pemda Tk. II - Kabupaten Buleleng Pemda Tk. II - Kabupaten Klungkung Pemda Tk. II - Kabupaten Gianyar Pemda Tk. II - Kabupaten Jembrana Pemda Tk. II - Kabupaten Bangli

199.912 92.493 24.186 21.094 16.806 14.519 12.573 9.104 8.092 4.643

199.912.000.000,00 92.493.000.000,00 24.186.000.000,00 21.094.000.000,00 16.806.000.000,00 14.519.000.000,00 12.573.000.000,00 9.104.000.000,00 8.092.000.000,00 4.643.000.000,00

49,55 22,93 6,00 5,23 4,17 3,60 3,12 2,26 2,01 1,15

Jumlah

403.422

403.422.000.000,00

100,00

PT Bank BPD Bali


10

% Local Gov. of Bali Province .1 Local Gov. of Badung Residence .2 Local Gov. of Karangasem Residence .3 Local Gov. of Denpasar .4 Local Gov. of Tabanan Residence .5 Local Gov. of Buleleng Residence .6 Local Gov. of Klungkung Residence .7 Local Gov. of Gianyar Residence .8 Local Gov. of Jembrana Residence .9 Local Gov. of Bangli Residence .10

Annual Report 2007

PT BANK BPD BALI 5.2. IKHTISAR KEBIJAKAN AKUNTANSI

PT BANK BPD BALI SUMMARY OF ACCOUNTING POLICY .5.2

5.2. IKHTISAR KEBIJAKAN AKUNTANSI Pokok-pokok kebijakan akuntansi PT Bank Pembangunan Daerah Bali berpedoman pada buku pedoman dan prosedur akuntansi BPD Bali, ketentuanketentuan yang ditetapkan Bank Indonesia sebagai Bank Sentral, peraturan perpajakan yang berlaku, dan Pernyataan Standar Akuntansi Keuangan (PSAK) nomor 31 yaitu mengenai akuntansi perbankan serta Pedoman Akuntansi Perbankan Indonesia (PAPI). Iktisar kebijakan akuntansi yang penting antara lain:

5.2. SUMMARY OF ACCOUNTING POLICY Accounting policies of PT Bank Pembangunan Daerah Bali refer to BPD Bali’s accounting guidance and procedures book, provisions specified by Bank Indonesia as a Central Bank, valid rules of tax, Statements of Financial Accounting Standards (PSAK) number 31 regarding bank accounting, and Indonesian Bank Accounting Guidance. The summaries are as follows:

5.2.1. Dasar Penyajian Laporan Keuangan Penyajian laporan keuangan disusun berdasarkan harga perolehan. Laporan arus kas disusun dengan menggunakan metode tidak langsung. Jumlah mata uang yang disebut dalam laporan keuangan dan catatannya disajikan dalam rupiah. Laporan gabungan disusun atas dasar laporan bulanan beserta lampiran-lampirannya dari kantor-kantor cabang seluruh Bali.

5.2.1. Basis of Financial Report The financial report is based on gained price. Cash flow report is made by using an indirect method. The currencies stated in the report and their notes are reported in Rupiah. General report is based on monthly reports and their enclosures from branch offices throughout Bali.

5.2.2. Kurs Valuta Asing Kurs transaksi valuta asing menggunakan kurs jual beli pada saat transaksi dilakukan, sedangkan rugi laba valuta asing yang terjadi dibukukan sebagai pendapatan/biaya pada tahun buku berjalan. Kurs valuta asing yang digunakan dalam neraca per 31 Desember 2006 adalah kurs tengah Bank Indonesia pertanggal tersebut.

5.2.2. Foreign Currencies The transactions in foreign currencies are based on selling and buying rate by the time of transactions being done, while losses and profits of these transactions are stated as income/expense in the current year. Foreign currencies rate in the balance sheet per December 31st 2006 was the middle rate determined by Bank Indonesia on that day.

5.2.3. Penempatan Pada Bank Lain Penempatan pada bank lain dinyatakan sebesar saldo penempatan. Bank menetapkan penyisihan kerugian berdasarkan review atas masing-masing saldo penempatan pada bank lain pada akhir tahun. Penyisihan penempatan dibentuk 106% di atas ketentuan minimal Bank Indonesia yang merupakan komitmen manajemen untuk memenuhi salah satu unsur penilaian kinerja oleh Bank Indonesia sesuai SE BI No.60/23/DPNP tanggal 31 Maret 2004.

5.2.3. Account with Other Banks The accounts with other banks are stated as account balance. Bank determined allowance for possible losses based on review on each account balance in other banks in the end of the year. Allowance for possible losses on placement with bank was made 106% above Bank Indonesia’s minimum percentage, which is a commitment of the management to fulfill one element of working performance assessments by Bank Indonesia stated in letters issued by Letter of Bank Indonesia Number 60/23/DPNP on March 31st 2004.

PT Bank BPD Bali


11

Annual Report 2007



( LANJUTAN )

( CONTINUED )

5.2.4. Penyertaan Penyertaan dalam bentuk saham dicatat berdasarkan harga perolehannya, sepanjang pemilikan saham tersebut tidak melebihi 20 % dari jumlah saham perusahaan yang bersangkutan. Atas penyertaan tersebut telah dibentuk penyisihan penyertaan sesuai SK Direksi BI No. 31/148/KEP/DIR tanggal 12 November 1998 tentang Kualitas Aktiva Produktif.

5.2.4. Investment Investment in shares is stated according to its gained price and the shares must not be more than 20%. Based on the investment, allowance for possible losses on investment had been made in accordance with a Decree from Directors of Bank Indonesia Number 31/148/ KEP/DIR on 12 November 1998 about the quality of productive assets.

5.2.5. Surat-surat Berharga Surat-surat berharga disajikan secara terpisah dalam neraca berdasarkan tujuannya yaitu surat berharga yang dibeli dengan tujuan diperdagangkan dan surat berharga yang dibeli dengan tujuan dimiliki hingga jatuh tempo. Nilai surat berharga yang diperdagangkan dicatat sebesar harga pasarnya sedangkan surat berharga yang dimiliki hingga jatuh tempo dicatat sebesar biaya perolehan ditambah amortisasi diskontonya.

5.2.5. Securities The securities stated separately in balance sheet are based on their purposes. They are the securities bought for resell and the securities bought and kept until their due date. The value of securities which are bought for resell is stated according to its market rate and the value of securities which are bought and kept until their due date is stated as the amount of gained cost added by its amortization of discount.

5.2.6. Pinjaman Yang Diberikan Kredit yang diberikan dinyatakan sebesar saldo kredit dikurangi dengan penyisihan penghapusan kredit. Penyisihan tersebut merupakan jumlah kerugian yang mungkin diderita atas kredit yang diberikan, yang ditetapkan berdasarkan SK Direksi BI No. 31/148/ KEP/DIR tanggal 12 November 1998 tentang Kualitas Aktiva Produktif. Kredit diklasifikasikan sebagai non performing pada saat pokok kredit telah lewat jatuh tempo dan/atau pada saat manajemen berpendapat bahwa penerimaan atas pokok atau bunga kredit tersebut diragukan. Pendapatan bunga kredit yang telah diklasifikasikan sebagai non performing tidak diperhitungkan dan akan diakui sebagai pendapatan pada saat diterima.

5.2.6. Bank Loan The loan amount is stated as the amount of credit balance deducted by allowance for possible losses on loan obliteration. This allowance is the amount of possible loss of the loan, which is determined by a decree from Directors of Bank Indonesia Number 31/148/KEP/DIR November 12th 1998 about the quality of productive assets. The loan is considered non-performing when the basic loan exceeds its due date and/or when the management considers that the installment of basic loan or interest of loan be doubtful. Loan interest income, which has been considered non-performing, is not counted and will be recognized as income when the management receives it.

5.2.7. Penyisihan Aktiva Produktif Penyisihan aktiva produktif yang diklasifikasikan dibentuk untuk penutup kemungkinan kerugian yang timbul dari tidak dapat diterimanya kembali sebagian atau seluruh aktiva produktif, dan disajikan sebagai pos pengurang (offseting account) dari saldo aktiva produktif tersebut. Besarnya penyisihan aktiva produktif yang diklasifikasikan tanggal 31 Desember 2004 diatur dengan Surat Keputusan Direksi Bank Pembangunan Daerah Bali Nomor 0358.105.10.98.2. tanggal

5.2.7. Reversal of Productive Assets Risk Classification is made to cover the possible loss caused by partly or entirely loss productive assets, and stated as offsetting account of its productive assets balance. The amount of this allowance, which was classified on December 31st 2004, was arranged in a decree from directors of Bank Pembangunan Daerah Bali number 0358.105.10.98.2. on November 17th 1998 about the arrangement of PPAP and written-off productive assets administratively with the final revision in letters issued by Directors of BPD Bali Number 0286.10.80.98.2

PT Bank BPD Bali


12

Annual Report 2007



( LANJUTAN )

( CONTINUED )

17 Nopember 1998 tentang Pembentukan PPAP dan Penghapusbukuan Aktiva Produktif secara administratif dengan penyempurnaan terakhir dalam Surat Edaran Direksi BPD Bali Nomor 0286.10.80.98.2. tanggal 28 Desember 1998 yang mengacu kepada SK Direksi BI No. 31/148/KEP/DIR tanggal 12 November 1998 tentang Kualitas Aktiva Produktif dengan ketentuan sebagai berikut : Jenis/Kolektibilitas Cadangan Umum Lancar Cadangan Khusus Dalam Perhatian Khusus Cadangan khusus Kurang Lancar Cadangan Khusus Diragukan Cadangan Khusus Macet

on December 28th 1998 referring to a decree from Directors of Bank Indonesia Number 31/148/KEP/DIR on November 12th 1998 about the Quality of Productive Assets with the provisions are as follows:

Besarnya Cadangan 1% dari aktiva produktif yang tergolong lancar 5% dari aktiva produktif yang tergolong dalam perhatian khusus

Reserve Current General Reserve Specific Reserve under Supervision Sub-standard Reserve Doubtful Specific Reserve Loss Specific Reserve

15% dari aktiva produktif yang tergolong kurang lancar dikurangi dengan nilai agunan. 50% dari aktiva produktif yang tergolong diragukan dikurangi dengan nilai agunan. 100% dari aktiva produktif yang tergolong macet dikurangi dengan nilai agunan.

Percentage of Reserve 1% of current productive assets 5% of under supervision productive assets 15% of sub standard productive assets deducted by collaterals value. 50% of doubtful productive assets deducted by collaterals value. 100% loss productive assets deducted by collaterals value

Berdasarkan Surat Edaran Direksi BPD Bali Nomor 0293.10.80.98.2. tanggal 31 Desember 1998, manajemen mengambil kebijakan untuk tidak memperhitungkan nilai agunan kredit dalam menentukan besarnya Penyisihan Penghapusan Aktiva Produktif. Sedangkan pada tahun 2006 penyisihan kredit dibentuk 106% di atas ketentuan minimal Bank Indonesia yang merupakan komitmen manajemen untuk memenuhi salah satu unsur penilaian kinerja oleh Bank Indonesia sesuai SE BI No.60/23/DPNP tanggal 31 Maret 2004 Kredit dihapuskan pada saat manajemen berpendapat bahwa kredit tersebut sudah tidak akan tertagih lagi. Penerimaan kembali kredit yang telah dihapuskan diakui sebagai penambahan penyisihan penghapusan kredit.

Based on letters issued by Directors of BPD Bali Number 0293.10.80.98.2. on December 31st 1998, the management made a policy to not take collaterals loan into account in determining allowance for possible losses on right–off productive assets. While in 2006 allowance for possible losses on loan was 106%, which was above Bank Indonesia’s minimum percentage. It is a commitment of the management to fulfill one element of working performance assessments by Bank Indonesia stated in letters issued by Bank Indonesia Number 60/23/DPNP on March 31st 2004. Loan was right-off when the management considers that the loan not be payable anymore. Re-installment of the right-off loan is recognized as addition to allowance for possible losses on right-off loan.

5.2.8. Aktiva Tetap dan Penyusutannya Nilai aktiva tetap dinyatakan berdasarkan harga perolehannya dikurangi dengan akumulasi penyusutan sesuai dengan PSAK No. 16. Seluruh aktiva tetap (kecuali tanah) disusutkan sesuai dengan Pernyataan Standar Akuntansi Keuangan tersebut. Untuk besarnya penyusutan dan amortisasi mengacu

5.2.8. Fixed Assets and Its Depreciation The value of fixed assets is stated according to its gained price deducted by accumulated depreciation which is in accordance with the Statements of Financial Accounting Standards (PSAK) Number 16. All fixed assets (except for land) are depreciated according to PSAK. The amount of depreciation and amortization

PT Bank BPD Bali


13

Annual Report 2007



( LANJUTAN )

( CONTINUED )

pada Undang-Undang No. 17 Tahun 2000 tentang Perubahan ketiga atas Undang-Undang No. 7 Tahun 1983 tentang Pajak Penghasilan dan Pasal 11 PP No. 47 Tahun 1994 mengenai Penyusutan dan Amortisasi atas pengeluaran untuk memperoleh harta yang masih dimiliki dan digunakan pada awal tahun 1995. Klasifikasi Aktiva Tetap

Masa Manfaat

Tanah Bangunan

refers to Act Number 17 Year 2000 about the third revision of the Act Number 7 Year 1983 about Income Tax and to Regulation Number 47 Article 11 Year 1994 about Depreciation and Amortization on expenditures to gain still-owned assets and to use those assets in the beginning year of 1995.

Besarnya Penyusutan

Fixed Assets Classification

--- Tidak disusutkan

Period of benefit

Land

20 Tahun 5 % dari harga perolehan

Percentage of Depreciation

--- Not Depreciated

Building

20 Years 5 % of book value

Kelompok I

4 Tahun 50 % dari nilai buku

Group I


Kelompok II

8 Tahun 25 % dari nilai buku

Group II


20 Tahun 10% dari nilai buku

Group IV

20 Years 10% of book value

Kelompok IV

Kelompok I, II dan IV disusutkan dengan menggunakan nilai buku sebagai dasar penyusutannya (double declining method), sedangkan untuk golongan bangunan menggunakan nilai perolehan (straight line method). Pada saat akhir masa manfaat nilai buku aktiva tetap adalah sebesar Rp. 1,00. Biaya pemeliharaan dan perbaikan dibebankan ke laporan laba rugi pada saat terjadinya. Pemugaran dan perbaikan yang meningkatkan produktivitas dan memperpanjang masa manfaat dikapitalisasi dalam pos aktiva yang bersangkutan tanpa memperhatikan batasan nilainya.

Group I, II and IV are depreciated by using book double declining method, while building value is depreciated by using straight line method. In the end of beneficial period the book value of fixed assets is Rp. 1,00. Maintenance cost is stated in income statement by the time it happened. Restoration and repair which increase productivity and prolong the beneficial period are capitalized in assets items of each without considering their value limit.

5.2.9. Aktiva Lain - Lain Perkiraan ini dipergunakan untuk menampung uang muka, aktiva dalam penyelesaian, persediaan barang cetakan, biaya yang ditangguhkan dan pos-pos dalam penyelesaian.

5.2.9. Other Assets This appraisal is used to accommodate down payments, in-settlement assets, printing equipment supply, deferred cost and in settlement process items.

5.2.10. Pengakuan Pendapatan dan Biaya Pendapatan dan beban bunga diakui secara accrual basis kecuali pendapatan bunga dari kredit yang non performing (kurang lancar, diragukan dan macet) menurut kriteria Bank Indonesia dan sesuai dengan Pernyataan Standar Akuntansi Keuangan Nomor 31, yang diakui apabila bunga tersebut telah diterima secara tunai. Pendapatan dari aktiva produktif non performing yang belum diterima tidak diakui sebagai pendapatan dalam periode bersangkutan, tetapi dicatat dalam laporan komitmen dan kontinjensi.

5.2.10. Recognizing Income and Cost Income and interest expense are recognized on accrual basis, except for interest income from non-performing loan (sub-standard, doubtful and loss), according to Bank Indonesia and PSAK Number 31 which is recognized when the interest has been received in cash. The income from non-performing productive assets which has not been received is not recognized as income in that period, but it is recorded in a report of commitment and contingency.

PT Bank BPD Bali


14

Annual Report 2007



( LANJUTAN )

( CONTINUED )

5.2.11. Pendapatan Provisi dan Komisi Provisi dan komisi yang berkaitan langsung dengan kegiatan perkreditan diperlakukan sebagai pendapatan atau beban yang ditangguhkan dan diamortisasi secara sistimatis selama jangka waktu komitmen kredit. Apabila komitmen tersebut diselesaikan sebelum jangka waktu maka sisa komisi dan provisi diakui sebagai pendapatan atau beban pada saat penyelesaian komitmen tersebut.

5.2.11. Provisional Income and Commission Provisions and commissions, which are related directly to loan activities, are systematically considered income or deferred and amortized cost in the period of committed term loan. If that commitment is completed before the committed time of the term loan, then the rest of commission and provision are recognized as income or expense by the time of that completion of commitment.

5.2.12. Pajak Penghasilan Pajak Penghasilan pada laba rugi ditentukan berdasarkan pendapatan kena pajak dalam tahun yang bersangkutan. Bank setiap bulan menyetor pembayaran dimuka untuk PPh Badan ke Kas Negara yang diperhitungkan dengan jumlah PPh menurut SPT pada akhir tahun, yang disampaikan ke Kantor Pelayanan Pajak setempat.

5.2.12. Income Tax Income tax is based on taxed income in a year. Bank pays the tax monthly to Tax Service Agency as much as SPT in the end of the year.

PT Bank BPD Bali


15

Annual Report 2007

PT BANK PEMBANGUNAN DAERAH BALI 5.3. PENJELASAN POS-POS NERACA DAN LABA-RUGI PER 31 DESEMBER 2007 DAN 2006

PT BANK PEMBANGUNAN DAERAH BALI 5.3. EXPLANATION OF BALANCE SHEETS ITEMS AND PROFIT-LOSS AS OF DECEMBER 31ST, 2007 AND 2006


NO.

URAIAN


Per 31 Desember 2007 As of December 31, 2007


DESCRIPTION

NO.

EXPLANATION OF ASSETS ITEMS

PENJELASAN POS-POS AKTIVA 1. KAS Saldo tersebut merupakan uang tunai, baik rupiah maupun valuta asing PT Bank BPD Bali per tanggal 31 Desember 2007 dan 31 Desember 2006 di Kantor Pusat dan Kantor Cabang

213,480,057,887.50

145,392,999,994.00

CASH The balance is cash in Rupiah and in foreign currencies per 31 December 2007 and 31 December 2006 in Main Office and Branch offices

1.

2. GIRO PADA BANK INDONESIA Saldo tersebut merupakan Rekening Giro PT Bank BPD Bali per tanggal 31 Desember 2007 dan 31 Desember 2006 setelah rekonsiliasi

407,213,861,543.53

246,194,927,427.56

CURRENT ACCOUNT WITH BANK INDONESIA The balance is a current account per 31 December 2007 and 31 December 2006 after reconciliation

2.

3. GIRO PADA BANK LAIN Saldo tersebut merupakan Rekening Giro pada Bank-Bank Pemerintah, Bank Pembangunan Daerah Lainnya, serta Bank-Bank Swasta yang dimiliki PT Bank BPD Bali per tanggal 31 Desember 2007 dan 31 Desember 2006.

3,870,697,495.11

2,850,560,006.46

CURRENT ACCOUNT WITH OTHER BANKS The balance is current accounts with Government banks, other BPD and private banks per 31 December 2007 and 31 December 2006

3.

1,424,526,307.47 542,777,063.84 1,337,709,047.96

758,244,226.06 400,904,724.84 245,281,262.86

Current Account in Rupiah: Account with Government Banks Account with other BPD Account with Private Banks -

3,305,012,419.27

1,404,430,213.76

Sub Total

305,945,420.58 301,208,619.73

271,050,350.01 1,205,619,099.12

Current Account in Foreign Currencies: Account with Government Banks Account with Foreign Banks -

607,154,040.31

1,476,669,449.13

Sub Total

3,912,166,459.58 (41,468,964.47)

2,881,099,662.89 (30,539,656.43)

Total Allowance for Possible Losses

3,870,697,495.11

2,850,560,006.46

Giro Rupiah - Giro Pada Bank Pemerintah - Giro Pada BPD Lainnya - Giro Pada Bank Swasta Sub Jumlah Giro Valuta Asing - Giro Pada Bank Pemerintah - Giro Pada Bank Asing

Sub Jumlah Jumlah Penyisihan Kerugian Total Giro Pada Bank Pemerintah terdiri atas: - Giro BRI - Giro BNI - Giro Bank Mandiri (ex BEII) - Giro Bank Mandiri (ex BDN) - Giro Bank Mandiri (ex BBD) - Giro Bank Mandiri (ex BAPINDO) - Giro BTN Sub Jumlah

PT Bank BPD Bali

8,915,691.00 231,638,543.00 955,117,331.80 78,889,108.05 102,523,239.70 47,417,948.92 24,445.00

9,033,002.00 148,385,031.00 370,215,309.44 77,675,250.00 103,723,239.70 48,689,948.92 522,445.00

1,424,526,307.47

758,244,226.06


16

Total Current Account in Government Banks: Account with BRI Account with BNI Account with Bank Mandiri (ex BEII) Account with Bank Mandiri (ex BDN) Account with Bank Mandiri (ex BBD) Account with Bank Mandiri (ex BAPINDO) Account with BTN -

Annual Report 2007

Sub Total

PT BANK PEMBANGUNAN DAERAH BALI 5.3. PENJELASAN POS-POS NERACA DAN LABA-RUGI PER 31 DESEMBER 2007 DAN 2006 ( LANJUTAN )

PT BANK PEMBANGUNAN DAERAH BALI 5.3. EXPLANATION OF BALANCE SHEETS ITEMS AND PROFIT-LOSS AS OF DECEMBER 31ST, 2007 AND 2006 ( CONTINUED )


NO.

URAIAN

Giro Pada BPD terdiri atas : - Giro BPD Jatim - Giro BPD NTB - Giro BPD Lampung - Giro BPD DKI - Giro BPD Jabar - Giro BPD DIY - Giro BPD Jateng - Giro BPD Kaltim - Giro BPD Irja - Giro BPD NTT - Giro BPD Sulsel - Giro BPD Sumbar - Giro Bank Nagari WU Sub Jumlah




8,395,770.47 5,283,870.15 84,689,546.30 34,531,142.00 11,691,499.00 45,439,533.99 18,499,032.00 46,560,829.14 2,694,460.00 20,814,337.12 15,082,847.00 1,965,134.67 247,129,062.00

90,452,941.47 23,744,470.15 84,869,546.30 8,862,766.00 40,201,499.00 12,659,653.99 42,937,782.00 12,720,829.14 20,517,460.00 40,164,795.12 20,707,847.00 3,065,134.67 0.00

542,777,063.84

400,904,724.84

DESCRIPTION

Current Account with Other BPD: Account with BPD Jatim Account with BPD NTB Account with BPD Lampung Account with BPD DKI Account with BPD Jabar Account with BPD DIY Account with BPD Jateng Account with BPD Kaltim Account with BPD Irja Account with BPD NTT Account with BPD Sulsel Account with BPD Sumbar Account with Bank Nagari WU Sub Total

Giro Pada Bank Swasta terdiri atas : - Giro Bank Central Asia - Giro Bank Sri Partha Sub Jumlah

Current Account with Private Banks 1,309,632,366.96 28,076,681.00

218,068,781.86 27,212,481.00

1,337,709,047.96

245,281,262.86

Jumlah penyisihan penghapusan giro pada bank lain dibentuk 6% di atas ketentuan Bank Indonesia merupakan komitmen manajemen untuk memenuhi salah satu unsur penilaian kinerja berdasarkan SE BI No.60/23/ DPNP tanggal 31 Maret 2004.

4. PENEMPATAN PADA BANK LAIN

NO.

Account with Bank Central Asia Account with Bank Sri Partha Sub Total Amount of allowance for possible losses on closed current account in other banks is 6% above Bank Indonesia’s minimum percentage, which was a commitment of the management to fulfill one element of working performance assessments by Bank Indonesia stated in SE BI No.60/23/DPNP 31 March 2004

0.00

35,424,081,840.00

Saldo tersebut merupakan Penempatan Dana pada Bank Lain yang dimiliki PT Bank BPD Bali per tanggal 31 Desember 2006 yang terdiri atas:

ACCOUNT IN OTHER BANKS The balance is Accounts with other banks per 31 Desember 2006 which consist of:

- Deposito Berjangka - Deposito On Call

0.00 0.00

0.00 35,803,600,000.00

Term Deposit Deposit on call -

Jumlah Penyisihan Kerugian

0.00 0.00

35,803,600,000.00 (379,518,160.00)


0.00

35,424,081,840.00

Jumlah Deposito On Call (DOC) yang dimiliki terdiri atas: - DOC Bank NISP - DOC PT. Bank Mandiri ex Exim - Bank Mega Jumlah

Total Deposit On Call (DOC) consists of:

0.00 0.00 0.00

25,000,000,000.00 10,803,600,000.00 0.00

0.00

35,803,600,000.00


17

Annual Report 2007

DOC in Bank NISP DOC in PT. Bank Mandiri ex Exim DOC in Bank Mega Total

PT Bank BPD Bali

4.




NO.

URAIAN

Klasifikasi penempatan pada bank lain berdasarkan kualitas sebagai berikut: - Lancar - Dalam perhatian khusus - Kurang lancar - Diragukan - Macet Jumlah




0.00 0.00 0.00 0.00 0.00

35,803,600,000.00 0.00 0.00 0.00 0.00

0.00

35,803,600,000.00

Penyisihan penghapusan penempatan dibentuk 6% diatas ketentuan minimum Bank Indonesia merupakan komitmen manajemen untuk memenuhi salah satu unsur penilaian kinerja berdasarkan SE BI No.60/23/DPNP tanggal 31 Maret 2004. 5. SURAT - SURAT BERHARGA TRADING BOOK Saldo tersebut merupakan surat-surat berharga / promes yang dimiliki oleh PT Bank BPD Bali untuk diperdagangkan per tanggal 31 Desember 2007 dan 31 Desember 2006 terdiri atas : - Sertifikat Bank Indonesia - Obligasi Bank Jawa Barat - Surat Utang Negara (SUN) Jumlah Penyisihan kerugian Jumlah Klasifikasi surat-surat berharga trading book berdasarkan kualitas (di luar SBI) sebagai berikut: - Lancar - Dalam perhatian khusus - Kurang Lancar - Diragukan - Macet Jumlah 6. SURAT BERHARGA BANKING BOOK Saldo tersebut merupakan surat-surat berharga / promes yang dimiliki oleh PT Bank BPD Bali untuk dipertahankan hingga jatuh tempo per tanggal 31 Desember 2007 dan 31 Desember 2006 terdiri atas : - Surat Berharga Pemerintah - Surat Berharga Bank - Surat Berharga Swasta Lainnya Jumlah Penyisihan kerugian Jumlah

PT Bank BPD Bali

DESCRIPTION

NO.

Accounts classifications based on their quality are as follows: Current Under supervision Sub-standard Doubtful Loss Total Amount of allowance for possible losses on closed current account in other banks is 6% above Bank Indonesia’s minimum percentage, which is a commitment of the management to fulfill one element of working performance assessments by Bank Indonesia stated in SE BI No.60/23/DPNP on 31 March 2004.

1,039,042,850,000.00

1,006,262,000,000.00

TRADING BOOK SECURITIES

5.

The balance is securities that were in trade per 31 December 2007 and 31 December 2006 which consist of :

965,000,000,000.00 0.00 74,042,850,000.00

1,001,262,000,000.00 Certificate of Bank Indonesia 5,000,000,000.00 Bond of Bank Jawa Barat 0.00 Government Bond

1,039,042,850,000.00

1,006,262,000,000.00

0.00

0.00

1,039,042,850,000.00

1,006,262,000,000.00

74,042,850,000.00 0.00 0.00 0.00 0.00

5,000,000,000.00 0.00 0.00 0.00 0.00

74,042,850,000.00

5,000,000,000.00

36,698,495,405.82

9,646,233,024.86

Total Allowance for possible Losses Total Trading book securities qualifications based on their quality (outside BI rate) are as follows: Current Under supervision Sub-standard Doubtful Loss Total BANKING BOOK SECURITIES The balance is securities that were kept until their due date on 31 December 2007 and 31 December 2006 which consist of :

29,867,934,378.00 7,000,000,000.00 1,587,316,203.00

9,803,125,000.00 0.00 1,731,532,919.00

Government Securities Bank Securities Other Securities in Private Security Company

38,455,250,581.00 (1,756,755,175.18)

11,534,657,919.00 (1,888,424,894.14)


36,698,495,405.82

9,646,233,024.86


18

Annual Report 2007

Total

6.




NO.

URAIAN

Klasifikasi surat-surat berharga banking book (selain surat berharga pemerintah) berdasarkan kualitas sebagai berikut: - Lancar - Dalam perhatian khusus - Kurang Lancar - Diragukan - Macet Jumlah




7,000,000,000.00 0.00 0.00 0.00 1,587,316,203.00

0.00 0.00 0.00 0.00 1,731,532,919.00

8,587,316,203.00

1,731,532,919.00

Kebijakan penyisihan cadangan surat berharga swasta lainnya pada PT Indah Kiat yaitu dengan mencadangkan seluruh nilai (100 %) obligasi pada PT Indah Kiat ditambah 6% kebijakan Direksi, dengan pertimbangan peringkat obligasi yang rendah dan keterlambatan. 7. PINJAMAN YANG DIBERIKAN Saldo tersebut merupakan pinjaman yang diberikan oleh PT Bank BPD Bali per tanggal 31 Desember 2007 dan 31 Desember 2006 dengan rincian : Menurut Penerima - Pihak Lain - Karyawan, Direksi, dan Badan Pengawas Jumlah Penyisihan Kerugian Total Menurut Kolektibilitas - Lancar - Dalam Perhatian Khusus - Kurang lancar - Diragukan - Macet

Jumlah Kredit macet per 31 Desember 2007 dan 31 Desember 2006 terdiri atas: - KUK Modal Kerja - KUK Investasi - KUK Konsumsi Perumahan - NON KUK Konsumsi Profesi - NON KUK Konsumsi Kendaraan - NON KUK Modal Kerja Retail - NON KUK Konsumsi Pegawai BPD - NON KUK Konsumsi Alat Rumah Tangga - NON KUK Konsumsi Perumahan Jumlah Menurut Jenis Kredit - Kredit Modal Kerja - Kredit Investasi - Kredit Konsumsi Jumlah

DESCRIPTION

NO.

Banking book securities qualifications (besides government securities) based on their quality are as follows: Current Under supervision Sub-standard Doubtful Loss Total Allowance for possible losses on securities reserve in PT Indah Kiat is as much as all value (100 %) of bond plus 6% of directors policy considering low level of bond and lateness.

3,281,112,695,745.54

2,686,391,305,451.58

GRANTED LOAN The balance is granted loan by PT Bank BPD Bali per 31 December 2007 and 31 December 2006. Details:

3,223,621,736,652.29 126,415,094,044.73

2,730,608,590,056.07 17,614,069,188.50

3,350,036,830,697.02

2,748,222,659,244.57

(68,924,134,951.48)

(61,831,353,792.99)

3,281,112,695,745.54

2,686,391,305,451.58

3,238,080,120,313.23 59,098,969,344.94 24,704,385,324.40 4,343,988,722.68 23,809,366,991.77

2,650,755,724,611.37 56,220,676,122.08 10,100,901,732.62 7,295,234,496.34 23,850,122,282.16

3,350,036,830,697.02

2,748,222,659,244.57

Grantee Other Parties Employees, Directors, Surveillance Agency Total Allowance for Possible Losses Total Loan Status Current Under supervision Sub-standard Doubtful Loss -

Total

6,653,614,333.00 8,627,980,272.64 149,287,185.87 249,544,471.82 25,590,894.00 2,998,268,345.00 0.00

11,830,695,443.00 5,635,798,633.39 133,829,755.00 0.00 99,166,935.00 1,049,171,211.00 78,820,387.00

2,576,414.00

9,459,634.00

Loss loan per 31 December 2007 and 31 December 2006 consisted of: KUK Working Capital KUK Investment KUK Housing Consumption NON KUK Profession Consumption NON KUK Vehicle Consumption NON KUK Retail Working Capital NON KUK BPD’s employees consumption NON KUK Houseware Consumption NON KUK Housing Consumption -

5,102,505,075.44

5,013,180,283.77

23,809,366,991.77

23,850,122,282.16

454,105,653,037.83 358,052,195,523.82 2,537,878,982,135.37

488,002,098,631.25 230,153,178,240.70 2,030,067,382,372.62

3,350,036,830,697.02

2,748,222,659,244.57


19

Annual Report 2007

Total Kinds of Loan Working Capital Loan Investment Loan Consumption Loan Total

PT Bank BPD Bali

7.




NO.

URAIAN




Penyisihan penghapusan pinjaman yang diberikan adalah sebagai berikut:

DESCRIPTION

NO.

Allowance for possible losses on rightoff loan are:

1) Cadangan Umum dihitung 1% dari kredit lancar 2) Cadangan khusus dihitung sebesar: 5% dari kredit yang digolongkan dalam perhatin khusus

32,380,801,203.13

26,507,557,246.11

2,954,948,467.25

2,811,033,806.10

15% dari kredit yang digolongkan kurang lancar

3,705,657,798.66

1,515,135,259.89

15% of sub-standard loan

50% dari kredit yang digolongkan diragukan

2,171,994,361.34

3,647,617,248.17

50% of doubtful loan

100% dari kredit yang digolongkan macet

23,809,366,991.77

23,850,122,282.16

100% of loss loan

Jumlah

65,022,768,822.15

58,331,465,842.43

Total

3,901,366,129.33

3,499,887,950.56

Addition to allowance for possible losses on loan

68,924,134,951.48

61,831,353,792.99

Total

Tambahan penyisihan Kredit Total

General reserve is (1 1% of current loan Specific reserve are: (2 5% of under supervision loan

Penyisihan penghapusan pinjaman sebesar Rp. 68.924.134.951,48 tersebut adalah 6% diatas ketentuan Bank Indonesia dan merupakan komitmen manajemen untuk memenuhi salah satu unsur penilaian kinerja oleh Bank Indonesia sesuai SE BI No. 60/23/ DPNP

Amount of allowance for possible losses on right-off loan is Rp. 68.924.134.951,48 which is 6% above Bank Indonesia’s minimum percentage. It is a commitment of the management to fulfill one element of working performance assessments by Bank Indonesia stated in SE BI No.60/23/DPNP on 31 March 2004

Uraian mutasi penyisihan penghapusan kredit di tahun 2007 adalah sebagai berikut: Saldo awal 1 Januari 2007 Ditambah : - Biaya penyisihan kredit

Description of allowance for possible losses on right-off loan in 2007:

- Penerimaan kredit yang telah dihapus buku Jumlah Dikurangi : - Penghapusbukuan kredit - Pendapatan koreksi PPAP Kredit Jumlah Saldo akhir 31 Desember 2007 8. PENYERTAAN Saldo tersebut merupakan penyertaan PT Bank BPD Bali per tanggal 31 Desember 2007 dan 31 Desember 2006 yaitu : - Penyertaan Jumlah - Penyisihan kerugian Total

PT Bank BPD Bali

61,831,353,792.99 20,626,388,318.30 9,911,608,300.92

59,562,779,927.09 Balance per 1 January 2007 Added by: 11,656,879,176.32 Allowance for possible losses on right-off loan 14,711,983,911.38 right-off loan -

30,537,996,619.22

26,368,863,087.70

21,089,051,563.08 2,356,163,897.65

23,500,249,194.40 600,040,027.40

23,445,215,460.73

24,100,289,221.80

68,924,134,951.48

61,831,353,792.99


534,245,250.00

298,567,500.00

INVESTMENT The balance is invesment of PT Bank BPD Bali per 31 December 2007 and 31 December 2006:

635,250,000.00

635,250,000.00

Investment -

635,250,000.00

635,250,000.00

(101,004,750.00)

(336,682,500.00)

534,245,250.00

298,567,500.00

Total Deducted by:


20

Loan Corrective income PPAP credit Total

Annual Report 2007

Total Allowance for possible losses Total

8.




NO.

URAIAN




Saldo tersebut merupakan Penyertaan dalam bentuk saham pada PT. Sarana Bali Ventura yang dimulai pada tahun 1997, dengan nilai awal Rp.500.000.000,00, dibukukan dengan menggunakan metode biaya (cost methode) karena jumlah penyertaan masih dibawah 20%. Penyertaan PT Bank Pembangunan Daerah Bali per tanggal 31 Juli 2004 pada PT. Sarana Bali Ventura dalam bentuk saham, yaitu sekitar lebih kurang 8% dari seluruh modal PT Sarana Bali Ventura. Berdasarkan kebijakan akuntansi yang berlaku terkait B209 maka perusahaan mencatat dengan menggunakan metode biaya (cost methode). 22,997,426,417.55

571,958,041.00 1,497,669,672.94

295,648,649.80 1,700,469,220.41

- Tagihan Bunga Kredit Retail Non KUK

143,729,449.00

71,432,511.00

65,644,571.00

91,222,219.00

20,635,314,967.00

17,677,280,818.00

83,109,716.61

0.00

- Tagihan Bunga Konsumsi Non KUK - Tagihan Bunga Kredit UMKM dan Koperasi Jumlah 10. AKTIVA TETAP Saldo tersebut merupakan Nilai Buku Aktiva Tetap PT Bank BPD Bali per tanggal 31 Desember 2007 dan 31 Desember 2006 dengan rincian : - Nilai Perolehan - Akumulasi Penyusutan Nilai Aktiva Tetap bersih

19,836,053,418.21

Jumlah

The amount is income from loan interest which would be received per 31 December 2007 and 2006, consisting of: Wholesale Loan Interest Receivables Retail Loan Interest Receivables on KUK Retail Loan Interes Receivables on Non KUK Consumption Interest Receivables on KUK Consumption Interest Receivables on Non KUK Loan Interest Receivables on UMKM and Cooperative

22,997,426,417.55

19,836,053,418.21 46,202,618,637.13

FIXED ASSETS The balance is Value of fixed assets of PT Bank BPD Bali per 31 December 2007 and 31 December 2006. Details :

112,831,967,399.68 (69,837,040,018.55)

105,930,485,644.68 (59,727,867,007.55)

Gained Value Accumulated Depreciation -

42,994,927,381.13

46,202,618,637.13

Total

8,749,493,455.23 31,634,794,485.21 53,000,846,532.41 11,777,419,171.83 767,932,000.00

112,831,967,399.68

105,930,485,644.68

Aktiva tetap tersebut telah diasuransikan dengan jumlah pertanggungan yang cukup memadai.

10.

Fixed Assets Net Value Details of fixed assets and accumulated depreciation are:

8,749,493,455.23 31,987,927,265.21 58,645,459,610.41 12,681,155,068.83 767,932,000.00

9.

ACCRUED INCOME

42,994,927,381.13

Rincian atas aktiva tetap dan akumulasi penyusutannya adalah sebagai berikut: Nilai Perolehan - Tanah - Bangunan - Inventaris Kelompok I - Inventaris Kelompok II - Inventaris Kelompok IV

NO.

The balance is investment in shares on PT. Sarana Bali Ventura starting in 1997 with the amount of investment was Rp.500.000.000,00, recorded in bookkeeping by using cost methode since the amount of investment was less than 20%. The Investment in shares by PT Bank Pembangunan Daerah Bali per 31 July 2004 on PT. Sarana Bali Ventura was 8% of all the capital of PT Sarana Bali Ventura. Based on accounting policy B209, cost method is used for bookkeeping.

9. PENDAPATAN YANG MASIH AKAN DITERIMA Jumlah tersebut merupakan pendapatan atas bunga kredit yang masih akan diterima per tanggal 31 Desember 2007 dan 2006, terdiri atas : - Tagihan Bunga Kredit Wholesale - Tagihan Bunga Kredit Retail KUK

- Tagihan Bunga Konsumsi KUK

DESCRIPTION

its

Gained Value Land Building Inventory group I Inventory group II Inventory group IV Total The assets has been insured with sufficient amount of insurance.


21

Annual Report 2007

PT Bank BPD Bali




NO.

URAIAN

Akumulasi penyusutan per 31 Desember 2007 dan 31 Desember 2006 terdiri atas: - Tanah - Bangunan - Inventaris Kelompok I - Inventaris Kelompok II - Inventaris Kelompok IV Jumlah




0.00 11,055,573,332.31 49,150,461,544.41 9,230,372,646.83 400,632,495.00

0.00 9,591,639,274.31 41,592,920,682.41 8,183,485,607.83 359,821,443.00

69,837,040,018.55

59,727,867,007.55

Nilai Buku Aktiva Tetap sebagai berikut: -

DESCRIPTION

NO.

Details of fixed assets and its accumulated depreciation per 31 December 2007 and 31 December 2006 are: Land Building Inventory Group I Inventory Group II Inventory Group IV Total Value of Fixed Assets:

Tanah Bangunan Inventaris Kelompok I Inventaris Kelompok II Inventaris Kelompok IV

8,749,493,455.23 20,932,353,932.90 9,494,998,066.00 3,450,782,422.00 367,299,505.00

8,749,493,455.23 22,043,155,210.90 11,407,925,850.00 3,593,933,564.00 408,110,557.00

Land Building Inventory Group I Inventory Group II Inventory Group IV -

Jumlah

42,994,927,381.13

46,202,618,637.13

Total Process of assets depreciation is continued in accordance with Statements of Financial Accounting Standards, classification of fixed assets and tariff as well as depreciation method are referring to tax rules

Penyusutan aktiva tetap dilaksanakan sesuai dengan Pernyataan Standar Akuntansi Keuangan, sedangkan klasifikasi aktiva tetap dan tarif serta metode penyusutan menggunakan ketentuan perpajakan. 11. AKTIVA LAIN - LAIN Saldo tersebut merupakan Aktiva LainLain PT Bank BPD Bali per tanggal 31 Desember 2007 dan 31 Desember 2006 yang terdiri atas : - Persediaan - Uang Muka Lainnya - Beban Ditangguhkan - Aktiva Dalam Penyelesaian - Biaya Dibayar Dimuka Jumlah Saldo Beban Ditangguhkan terdiri atas : - Beban Yang Ditangguhkan - Hak Pakai Atas Gedung/Bangunan Jumlah Saldo Aktiva Dalam Penyelesaiaan terdiri atas : - Barang/Agunan Dikuasai Dlm Penyelesaian - Aktiva Dlm Penyelesaian Lainnya - Bunga yang Masih Akan Diterima - Subsidi Bunga KUT TP 1999/2000 - Tagihan Hak ATM Bersama - Tagihan Kiriman Uang Western Union Jumlah

PT Bank BPD Bali

17,570,706,527.67

12,931,884,980.04

OTHER ASSETS The balance is other assets of PT Bank BPD Bali per 31 December 2007 and 31 December 2006 which consists of :

700,190,135.00 5,953,321,685.46 5,424,548,207.27 5,492,646,499.94

529,352,500.00 55,800.00 6,345,065,890.98 1,183,181,073.37 4,874,229,715.69

Reserve Other Down Payment Deferred expense In Settlement Assets Cost Paid in Advance -

17,570,706,527.67

12,931,884,980.04

5,913,321,685.46 40,000,000.00

6,301,065,890.98 44,000,000.00

5,953,321,685.46

6,345,065,890.98

Total Deferred expense balance consists of: Deferred expense Landright Total In settlement assets balance consists of:

125,885,000.00

125,885,000.00

211,412,677.00 4,421,851,150.27 170,402,887.00 472,935,000.00 22,061,493.00

255,841,879.50 474,863,260.87 326,590,933.00 0.00 0.00

5,424,548,207.27

1,183,181,073.37


22

In settlement owned collaterals/materials Other in settlement assets Accrued interest Subsidy on interest KUT TP 1999/2000 Bill on collective ATM Bill on transaction using Western Union -

Annual Report 2007

Total

11.




NO.

URAIAN

Saldo Biaya Dibayar Dimuka terdiri atas : - Biaya Sewa Dibayar Dimuka - Biaya Tenaga Kerja Dibayar Dimuka - Biaya Premi Asuransi Dibayar Dimuka - Biaya Lainnya Dibayar Dimuka - By Premi Ass KUMK.SUP-005 DD Jumlah




DESCRIPTION

NO.

Balance of cost paid in advance: 82,988,097.00 5,336,204,851.00 873,928.00

59,474,223.00 4,703,253,889.25 160,256.00

0.00 72,579,623.94

586,125.00 110,755,222.44

5,492,646,499.94

4,874,229,715.69

Lease cost paid in advance Employment cost paid in advance Insurance premium cost paid in advance Other cost paid in advance By Premi Ass KUMK.SUP-005 DD Total

Persediaan terdiri atas persediaan buku cek/materai dan persediaan alat tulis kantor. Saldo Beban Ditangguhkan adalah bunga promes yang dibayar dimuka, biaya premi asuransi aktiva tetap, sewa gedung kantor kas dan sewa papan iklan yang menjadi beban tahun yang akan datang. Rupa-rupa aktiva dalam penyelesaian tersebut berupa aktiva tetap yang sedang dalam proses penyelesaian, agunan dalam penyelesaian dan aset lainnya yang akan segera diselesaikan

Supply consists of check book/stamp and office stationery. deferred expense balance is promes interest paid in advance, cost of fixed assets insurance premium, lease of cash office and rent of advertisement board which is the expense the following year.

PENJELASAN POS-POS PASIVA

EXPLANATION OF LIABILITIES ITEMS CURRENT LIABILITIES The balance is immediate liabilities of PT Bank BPD Bali per 31 December 2007 and 31 December 2006 which consists of : Transfer Tax debt Initial remittance Accruals Account interest cost YMH paid Term-deposit account interest cost YMH paid Other interest cost YMH paid Other payment Remittance on Guaranty Bank Term-deposit account interest YMH paid

12. KEWAJIBAN SEGERA Saldo tersebut merupakan kewajiban segera PT Bank BPD Bali per tanggal 31 Desember 2007 dan 31 Desember 2006 yang terdiri atas : - Transfer/Kiriman Uang - Hutang Setoran Pajak Kepada Pemerintah - Setoran Sementara - Biaya Yang Masih Harus Dibayar - Biaya Bunga Tabungan YMH Dibayar - Biaya Bunga Deposito YMH Dibayar - Biaya Bunga Lainnya YMH Dibayar - Titipan Lainnya - Setoran Jaminan Bank Garansi - Bunga Deposito YMH Dibayar Jumlah 13. SIMPANAN Saldo tersebut merupakan simpanan nasabah PT Bank BPD Bali per tanggal 31 Desember 2007 dan 31 Desember 2006 yang terdiri atas : a. Giro b. Tabungan c. Deposito dan Simpanan Berjangka Jumlah

Those in settlement assets are in settlement fixed assets, in settlement collaterals and other in settlement assets.

24,563,118,475.19

19,498,958,897.44

606,631,014.00 1,711,938,712.63 1,698,243,161.79 924,887,304.00 1,155,585,529.33 103,549,663.54

201,093,336.00 1,666,058,697.35 316,186,340.00 1,078,534,443.83 932,536,671.39 134,226,311.68

635,953,722.05 12,507,549,247.00 1,582,857,504.00 3,635,922,616.85

543,386,793.29 9,780,895,127.00 414,115,690.00 4,431,925,486.90

24,563,118,475.19

19,498,958,897.44

Total

1,227,495,998,998.85 1,878,669,682,140.26 1,104,863,090,926.54

ACCOUNT The balance is customers’ account of PT Bank BPD Bali per 31 December 2007 and 31 December 2006 which consists of : Current account .a 1,059,830,737,871.83 Savings .b 1,308,697,972,515.50 Term-deposit account .c 1,043,118,448,233.00

4,211,028,772,065.65

3,411,647,158,620.33

4,211,028,772,065.65


23

3,411,647,158,620.33

Annual Report 2007

12.

13.

Total

PT Bank BPD Bali




NO.

URAIAN




Rincian atas masing-masing simpanan sebagai berikut: a. GIRO Saldo tersebut merupakan simpanan giro yang terdiri atas : - Giro Pemerintah Pusat

1,059,830,737,871.83

14,253,640,552.00

287,083,475,903.00

- Giro Pemerintah Daerah - Giro Instansi Pemerintah Lainnya

700,041,405,512.89 112,088,469,501.91

419,227,807,656.35 73,374,083,216.04

- Giro Swasta - Giro Antar Bank - Pinjaman Bersaldo Kredit

366,181,904,400.28 18,459,980,796.41 16,470,598,235.36

267,100,783,980.03 6,046,701,874.41 6,997,885,242.00

Jumlah

Jumlah

1,227,495,998,998.85

1,059,830,737,871.83

1,878,669,682,140.26

1,308,697,972,515.50

227,533,913,358.61 1,622,276,665,730.38 28,445,689,831.08 413,413,220.19

156,197,470,685.30 1,129,298,661,620.99 23,201,840,209.21 0.00

1,878,669,682,140.26

1,308,697,972,515.50

c. SIMPANAN BERJANGKA DAN DEPOSITO Saldo tersebut merupakan simpanan berjangka dan deposito PT Bank BPD Bali per tanggal 31 Desember 2007 dan 31 Desember 2006 yang terdiri atas :

1,104,863,090,926.54

- Deposito Berjangka - Bukan Bank - Deposito Berjangka - Bank

1,098,382,990,926.54 6,480,100,000.00

1,036,063,448,233.00 7,055,000,000.00

1,104,863,090,926.54

1,043,118,448,233.00

Jumlah Saldo Deposito Berjangka - Bukan Bank terdiri atas : - Deposito 1 bulan - Deposito 3 bulan - Deposito 6 bulan - Deposito 12 bulan - Deposito 24 bulan Jumlah Saldo Deposito Berjangka Bank terdiri atas: - Deposito 1 bulan - Deposito 3 bulan - Deposito 6 bulan Jumlah

PT Bank BPD Bali

NO.

Details of each account are as follows: 1,227,495,998,998.85

b. TABUNGAN Saldo tersebut merupakan Tabungan yang terdiri atas : - Tabungan Simpeda - Tabungan Sibapa - Tabungan Bank Lain - Tabungan Hari Tua Bali Dwipa

DESCRIPTION

CURRENT ACCOUNT The balance is current account which consists of: Current Account of Central Government Current Account of Local Government Current account of other government agencies Current Acount of Private Business Current Account among Banks Credit Balance Loan Total SAVINGS The balance is savings which consists of: Saving Simpeda Saving Sibapa Saving in other banks Saving Hari Tua Bali Dwipa -

The balance is term-deposit account of PT Bank BPD Bali per 31 December 2007 and 31 December 2006 which consists of :

604,156,427,749.00 99,878,649,999.00 74,646,525,250.00 256,216,845,235.00 1,165,000,000.00

1,098,382,990,926.54

1,036,063,448,233.00

Term-deposit account-non bank Term-deposit account-bank Total Term-deposit account - Non bank consists of: 1-month deposit 3-month deposit 6-month deposit 12-month deposit 24-month deposit Total

6,480,100,000.00 0.00 0.00

Term-deposit account - Bank consists of: 6,955,000,000.00 1-month deposit 100,000,000.00 3-month deposit 0.00 6-month deposit -

6,480,100,000.00

7,055,000,000.00


24

b.

Total TERM-DEPOSIT ACCOUNT

1,043,118,448,233.00

634,932,678,561.40 114,707,799,999.00 120,321,915,250.00 227,672,597,116.14 748,000,000.00

a.

Annual Report 2007

Total

c.




NO.

URAIAN

14. PINJAMAN YANG DITERIMA Saldo tersebut merupakan Pinjaman Likuiditas yang diterima dari Bank Indonesia dan pinjaman dari pihak lain kepada PT Bank BPD Bali per tanggal 31 Desember 2007 dan 31 Desember 2006 terdiri atas : - Pinjaman Likuiditas BI - Pinjaman Dari Bank Lain dan LKBB (BTN) - Pinjaman Dari Non Bank (DEP.KEU) Jumlah




65,696,504,984.23

71,417,345,481.18

DESCRIPTION

NO.

RECEIVED LOAN

14.

The balance is Liquidation loan received from Bank Indonesia and from other parties per 31 December 2007 and 31 December 2006 which consists of:

4,055,899,260.27 4,352,899,964.00

5,476,658,716.22 5,009,983,574.00

57,287,705,759.96

60,930,703,190.96

65,696,504,984.23

71,417,345,481.18

Liquiation Loan from Bank Indonesia Loan from other banks and LKBB (BTN) Loan from non bank (Finance Department) Total Liquidation loan interest rate from Bank Indonesia is 3% - 14% per year. Loan from other banks, LKBB and non bank is in Investment Fund Account(RDI), Kredittanstalt Fur Wiederaubau (Kfw) and KUMK.SUP05. The balance is based on calculation of PT Bank BPD Bali.

Suku bunga Pinjaman Likuiditas dari Bank Indonesia adalah 3% - 14% per tahun. Pinjaman dari bank lain dan LKBB serta dari non bank merupakan pinjaman berupa Rekening Dana Investasi (RDI), Kredittanstalt Fur Wiederaubau (Kfw) dan KUMK.SUP-05. Saldo tersebut berdasarkan pada perhitungan dari pihak BPD Bali.

Interest rate from other banks and LKBB is from 2% to 5%.

Suku bunga Pinjaman dari bank lain dan LKBB adalah antara 2% sampai 5%.

The balance of liquidation loan from BI consists of:

Saldo pinjaman Likuiditas BI terdiri atas: - KLBI KPRS SD T21 TH.2 PELITA VI - KLBI KPRSS TH.2 PELITA VI - KLBI KPRS/RSS TH.3 PELITA VI - KLBI KPRSS TH.4 PELITA VI TH.97/98 - KLBI KPRS T18 & T21 TH.4 PELITA VI TH.97/98 - KLBI KPRS T27 & T36 TH.4 PELITA VI TH.97/98 - KLI KKPA TH. 1996/1997 - KLI KKPA TH. 1997/1998 - KL KPRS T18 & T21 TH.3 PELITA VI - KL KPRS T27 & T36 TH.3 PELITA VI - KLBI KPRS T18 & T21 TH.5 PELITA VI 98/99 - KLI KKPA TH.1998/1999 - KLBI KPRS T27 & T36 TH.5 PELITA V 98/99 - KLBI KUT MT TH 1998/1999 - KLBI KUT MT TH 1999 - KPRS T. 18, T21, TA 1999/2000 - KPRS T27, T36 TA 1999/2000 Jumlah

0.00

0.00

27,254,966.25 21,786,802.85 51,936,606.00

31,392,536.25 58,449,162.23 60,171,735.60

655,714,356.52

854,335,652.82

109,392,254.77

156,199,116.02

0.00 23,352,297.00 115,715,008.32

0.00 30,216,297.00 404,699,761.65

0.00

0.00

457,116,994.25

644,272,721.17

14,074,083.00 781,367,737.31

81,530,583.00 976,382,189.73

466,213,822.00 283,424,559.00 117,578,890.13 930,970,882.87

466,213,822.00 283,424,559.00 221,820,995.60 1,207,549,584.15

4,055,899,260.27

5,476,658,716.22

Pinjaman Likuiditas dari BI dijamin dengan tanah dan bangunan perusahaan.

KLBI KPRS SD T21 TH.2 PELITA VI KLBI KPRSS TH.2 PELITA VI KLBI KPRS/RSS TH.3 PELITA VI KLBI KPRSS TH.4 PELITA VI TH.97/98 KLBI KPRS T18 & T21 TH.4 PELITA VI TH.97/98 KLBI KPRS T27 & T36 TH.4 PELITA VI TH.97/98 KLI KKPA TH. 1996/1997 KLI KKPA TH. 1997/1998 KL KPRS T18 & T21 TH.3 PELITA VI KL KPRS T27 & T36 TH.3 PELITA VI KLBI KPRS T18 & T21 TH.5 PELITA VI 98/99 KLI KKPA TH.1998/1999 KLBI KPRS T27 & T36 TH.5 PELITA V 98/99 KLBI KUT MT TH 1998/1999 KLBI KUT MT TH 1999 KPRS T. 18, T21, TA 1999/2000 KPRS T27, T36 TA 1999/2000 Total Liquidation loan from Bank Indonesia guaranteed by company’s land and building


25

Annual Report 2007

PT Bank BPD Bali




NO.

URAIAN




Rincian atas pinjaman bank lain dan LKBB (BTN) terdiri atas : - Pinjaman RDI KPR Pelita VI tahun 1 dan 2 - Pinjaman RDI KPR Pelita VI tahun 3 - Pinjaman RDI KPRS Type 18, 21, 27 dan 36 Pelita VI tahun 4 - Pinjaman RDI KPRS Type 21, 27 dan 36 Pelita VI tahun 5 - Pinjaman RDI KPRS Type 21 Pelita VI tahun 6 - Pinjaman RDI KPRS Type 21, 27 dan 36 Tahun 2000 Jumlah Saldo pinjaman dari Non Bank terdiri atas : - Pinjaman SME Kfw - Pinjaman dana lingkungan bergulir IEPC Kfw - Pinjaman Investasi KPKM 1999/2000 - Pengembalian dana lingkungan bergulir IEPC KfW - Pinjaman KUMK.SUP-05 Tersalur Jumlah

Jumlah Provisi Kredit Diterima Dimuka merupakan pembayaran provisi yang belum diamortisasi per 31 Desember 2007 dan 2006, terdiri atas : - Provisi YDD Kredit Wholesale - Provisi YDD Kredit Retail KUK - Provisi YDD Retail Non KUK - Provisi YDD Konsumsi Non KUK Jumlah

PT Bank BPD Bali

NO.

Details of loan from other banks and LKBB (BTN) are: 43,449,642.00 152,175,047.00 792,693,260.00 332,174,310.00 1,762,582,080.00 1,269,825,625.00 4,352,899,964.00

55,889,542.00 - Loan of RDI KPR Pelita VI year 1 and 2 185,991,707.00 - Loan of RDI KPR Pelita VI year 3 951,227,880.00 - Loan of RDI KPRS Type 18, 21, 27 and 36 Pelita VI year 4 383,278,050.00 - Loan of RDI KPRS Type 21, 27 and 36 Pelita VI year 5 2,014,379,520.00 - Loan of RDI KPRS Type 21 Pelita VI year 6 1,419,216,875.00 - Loan of RDI KPRS Type 21, 27 and 36 year 2000 5,009,983,574.00

Total Details of loan from non banks are:

9,733,872,000.00 7,242,534,223.01 8,452,380,941.96

14,600,808,000.00 - Loan of SME Kfw 8,262,944,837.00 - Continued loan for environment IEPC Kfw 228,442,372.96 - Investment loan of KPKM 1999/2000

28,000,000,000.00

2,838,507,981.00 - Continued loan for environment IEPC Kfw 35,000,000,000.00 - Loan of KUMK.SUP-05 distributed

57,287,705,759.96

60,930,703,190.96

3,858,918,594.99

Pinjaman dari bank lain dan LKBB serta pinjaman dari non bank dilakukan dengan surat perjanjian pinjaman antara perusahaan dengan BTN dan Departemen Keuangan yang meneruskan pinjaman dari Kfw Jerman. 15. KEWAJIBAN LAIN-LAIN Saldo tersebut merupakan Kewajiban Lain-Lain PT Bank BPD Bali per tanggal 31 Desember 2007 dan 31 Desember 2006 terdiri atas: - Provisi Kredit Diterima Dimuka - Rupa-Rupa Kewajiban - Hutang PPh Badan - Dana Kesejahteraan - Provisi Bank Garansi Diterima Dimuka - Cadangan Sosial dan Pendidikan - Penyisihan Penghapusan Rek. Admin.

DESCRIPTION

Total Loan from other banks, LKBB and non bank was done with letter of loan agreement with BTN and Finance Department that ensues loan from Kfw German.

71,437,457,811.93

14,350,972,905.06 34,288,822,377.37 12,450,992,018.00 6,233,193,702.09 119,266,432.15 1,522,415,113.00 2,471,795,264.26 71,437,457,811.93

64,699,057,294.87 OTHER LIABILITIES The balance is other liabilities of PT Bank BPD Bali per 31 December 2007 and 31 December 2006 which consists if: 7,300,250,867.44 - Prepaid loan fees 39,601,318,558.12 - Other Liabilities 9,226,972,938.00 - Income tax debt 6,492,015,048.21 - Welfare Fund 62,165,538.90 - Prepaid guaranty bank fees 1,809,351,075.00 - Social and Education Reserve Fund 206,983,269.20 - Allowance for possible losses on rigth-off administration account 64,699,057,294.87

Total Prepaid loan fees is payment which have not been amortized per 31 December 2007 and 2006 which consists of:

1,059,094,621.81 2,571,329,817.81 520,629,283.04 10,199,919,182.40

810,504,384.98 2,075,121,475.97 402,685,326.11 4,011,939,680.38

14,350,972,905.06

7,300,250,867.44


26

-

Annual Report 2007

YDD Wholesale Loan fees YDD Retail Loan KUK fees YDD Retail Non KUK fees YDD Consumption Non KUK fees Total

15.




NO.


URAIAN



DESCRIPTION

NO.

Saldo Rupa-Rupa Kewajiban antara lain terdiri atas bunga diskonto sertifikat deposito, titipan gaji, titipan pembayaran kredit dan SPMU. Hutang PPh Badan atas laba tahun 2007 dan 2006 sebagai berikut : - PPh Badan

12,450,992,018.00

9,226,972,938.00 - BPD Bank Bali’s income tax

Jumlah yang masih harus dibayar

12,450,992,018.00

9,226,972,938.00

Saldo hutang pajak ini merupakan perhitungan pajak penghasilan badan tahun 2007 dan 2006 yang menjadi kewajiban perusahaan sebagai subyek pajak Badan/Perusahaan dengan uraian sebagai berikut: - Perhitungan pajak badan tahun 2007 dan 2006 Dikurangi - Uang muka PPh Pasal 25 Saldo yang masih harus dibayar

Other balance liabilities are interest rate discount of deposit sertificate, salary, loan payment and SPMU. Income tax in 2007 and 2006 is :

Total Accruals The balance tax debt is company’s income tax in 2007 and 2006 as subject of company’s liabilities. Details:

70,401,656,900.00

60,473,115,800.00 - Income tax in 2007 and 2006 Deducted

(57,950,664,882.00) 12,450,992,018.00

(51,247,095,962.00) - Down payment income tax article 25 9,226,019,838.00

Total Accruals

Saldo Dana Kesejahteraan merupakan dana untuk jaminan hari tua, penghargaan kepada direksi, penghargaan kepada dewan pengawas dan penghargaan kepada pegawai.

The balance of welfare fund is for retirement insurance, rewards for directors, rewards for surveillance board and rewards for employees.

Uraian dana kesejahteraan per tanggal 31 Desember 2007 dan 31 Desember 2006 terdiri atas : - Jaminan hari tua - Penghargaan kepada Direksi - Penghargaan kepada Dewan Komisaris - Penghargaan kepada Pegawai

Details of welfare fund per 31 December 2007 and 31 December 2006 are:

Jumlah

442,104,508.74 3,510,609,363.00 721,826,796.00

17,614,602.91 - Retirement Insurance 3,518,684,753.00 - Rewards for Directors 78,867,796.00 - Rewards for Commissaries

1,558,653,034.35

2,876,847,896.30 - Rewards for Employees

6,233,193,702.09

6,492,015,048.21

Cadangan Sosial dan Pendidikan merupakan pemupukan cadangan untuk kegiatan pelatihan pegawai. Penyisihan penghapusan rekening administratif merupakan penyisihan terhadap bank garansi dan fasilitas kredit yang belum ditarik. Fasilitas kredit yang belum ditarik berdasarkan PBI No.7/2/PBI/2005 tanggal 20 Januari 2005 termasuk ke dalam kriteria aktiva produktif sehingga dilakukan perhitungan terhadap penyisihannya.

Accruals Social dan Education Fund Reserve is the fund for employees training activities. Allowance for possible losses on rightoff administration account is allowance to guarantee bank and loan facilities which have not been withdrawn. Loan facilities which have not been withdrawn, based on PBI No.7/2/ PBI/2005 on 20 January 2005, is included on productive loan. Therefore, calculation is done on its allowance for possible losses.

EKUITAS 16. MODAL DISETOR Modal Dasar Saham dalam Portofolio

403,422,000,000.00 1,000,000,000,000.00 (596,578,000,000.00)

379,078,000,000.00 1,000,000,000,000.00 (620,922,000,000.00)

Saham Disetor

403,422,000,000.00

379,078,000,000.00

Saldo tersebut merupakan modal saham yang telah disetor PT Bank BPD Bali per tanggal 31 Desember 2007 dan 31 Desember 2006. Berdasarkan Keputusan Dewan Komisaris PT Bank Pembangunan Daerah Bali Nomor: 003A/KEP/DK/ BPD/2004 tanggal 31 Agustus 2004

EQUITY PAID IN CAPITAL Authorized Capital Shares of Stock in Portfolio

16.

Paid in Shares The amount above is the shares of stock which was paid by PT Bank BPD Bali as of 31 December 2007 and 31 December 2006. Based on the Decision of The Board of Commisioners of PT Bank Pembangunan Daerah Bali No: 003A/ KEP/DK/BPD/2004 on 31 August 2004


27

Annual Report 2007

PT Bank BPD Bali




NO.

URAIAN




tentang Rapat Umum Luar Biasa Pemegang Saham PT Bank Pembangunan Daerah Bali, ditetapkan Modal dasar PT Bank BPD Bali adalah Rp.1.0

NO.

regarding The Extraordinary General Meeting of The Share Holders of PT Bank BPD Bali, it was determined that the Authorized Capital of PT Bank BPD Bali was Rp.1.0 The detail of the Paid in Capital is as follows:

Rincian modal disetor terdiri atas: a. Modal Disetor Pemda Tk. I - Prov. Bali - Per 31 Desember 2006 terdiri atas 199.912 lembar saham - Per 31 Desember 2007 terdiri atas 199.912 lembar saham b. Modal Disetor Pemda Tk. II - Kab. Badung - Per 31 Desember 2006 terdiri atas 81.062 lembar saham - Per 31 Desember 2007 terdiri atas 92.493 lembar saham c. Modal Disetor Pemda Tk. II - Kotamadya Denpasar - Per 31 Desember 2006 terdiri atas 21.094 lembar saham - Per 31 Desember 2007 terdiri atas 21.094 lembar saham d. Modal Disetor Pemda Tk. II - Kab. Tabanan - Per 31 Desember 2006 terdiri atas 16.323 lembar saham - Per 31 Desember 2007 terdiri atas 16.806 lembar saham e. Modal Disetor Pemda Tk. II - Kab. Karangasem - Per 31 Desember 2006 terdiri atas 21.186 lembar saham - Per 31 Desember 2007 terdiri atas 24.186 lembar saham f. Modal Disetor Pemda Tk. II - Kab. Buleleng - Per 31 Desember 2006 terdiri atas 12.339 lembar saham - Per 31 Desember 2007 terdiri atas 14.519 lembar saham g. Modal Disetor Pemda Tk. II - Kab. Gianyar - Per 31 Desember 2006 terdiri atas 7.604 lembar saham - Per 31 Desember 2007 terdiri atas 9.104 lembar saham h. Modal Disetor Pemda Tk. II - Kab. Jembrana - Per 31 Desember 2006 terdiri atas 6.592 lembar saham - Per 31 Desember 2007 terdiri atas 8.092 lembar saham i. Modal Disetor Pemda Tk. II - Kab. Klungkung - Per 31 Desember 2006 terdiri atas 9.073 lembar saham - Per 31 Desember 2007 terdiri atas 12.573 lembar saham j. Modal Disetor Pemda Tk. II - Kab. Bangli - Per 31 Desember 2006 terdiri atas 3.893 lembar saham - Per 31 Desember 2007 terdiri atas 4.643 lembar saham

199,912,000,000.00

199,912,000,000.00

92,493,000,000.00

81,062,000,000.00

21,094,000,000.00

21,094,000,000.00

16,806,000,000.00

16,323,000,000.00

24,186,000,000.00

21,186,000,000.00

14,519,000,000.00

12,339,000,000.00

9,104,000,000.00

7,604,000,000.00

8,092,000,000.00

6,592,000,000.00

12,573,000,000.00

9,073,000,000.00

4,643,000,000.00

3,893,000,000.00

Jumlah

403,422,000,000.00

379,078,000,000.00

PT Bank BPD Bali

DESCRIPTION


28

a. Paid in Capital by the government of Bali Province - As of 31 December 2006,the capital consisted of 199.912 shares sheets - As of 31 December 2007, the capital consisted of 199.912 shares sheets b. Paid In Capital by the Government of Badung Regency - As of 31 December 2006, the capital consisted of 81.062 shares sheets - As of 31 December 2007 , the capital consisted of 31 92.493 shares sheets c. Paid in Capital by the Government of Denpasar Municipality - As of 31 December 2006, the capital consisted of 21.094 shares sheets - As of 31 December 2007 , the capital consisted of 21.094 shares sheets d. Paid in Capital by The Government of Tabanan Regency - As of 31 December 2006, the capital consisted of 16.323 shares sheets - As of 31 December 31 December 2007, the capital consisted of 16.806 shares sheets e. Paid in Capital by the Government of Karangasem Regency - As of 31 December 2006, the capital consisted of 21.186 shares sheets - As of 31 December 2007, the capital consisted of 24.186 shares sheets f. Paid in Capital by the Government of Buleleng Regency - As of 31 December 2006, the capital consisted of 12.339 shares sheets - AS of 31 December 2007, the capital consisted of 14.519 shares sheets g. Paid in Capital by the Government of Gianyar Regency - As of 31 December 2006, the capital consisted of 7.604 shares sheets - As of 31 December 2007, the capital consisted of 9.104 shares sheets h. Paid in Capital by The Government of Jembrana Regency - As of 31 December 2006, the capital consisted of 6.592 shares sheets - As of 31 December 2007, the capital consisted of 8.092 shares sheets i. Paid in Capital by the Government of Klungkung Regency - As 0f 31 December 2006, the capital consisted of 9.073 shares sheets - As of 31 December 2007, the capital consisted of 12.573 shares sheet j. Paid in Capital by The Government of Bangli Regency - As of 31 December 2006, the capital consisted of 3.893 shares sheets - As of 31 December 2007, the capital consisted of 4.643 shares sheets

Annual Report 2007

Total




NO.

URAIAN

Dalam tahun 2007, pemilik melakukan penambahan saham disetor sebesar Rp.24.344.000.000 sedangkan tahun 2006 tidak ada penambahan saham disetor. Tambahan saham disetor bersumber dari: - Dividen - Setoran daerah - APBD - Tambahan modal disetor Jumlah




Saldo tersebut merupakan Perkiraan Tambahan Cadangan Modal Disetor PT Bank BPD Bali per tanggal 31 Desember 2007 dan 31 Desember 2006 terdiri atas Tambahan Cadangan Modal Disetor : - Pemda Tk. I - Propinsi Bali - Pemda Tk. II - Kabupaten Badung - Pemda Tk. II - Kotamadya Denpasar - Pemda Tk. II - Kabupaten Tabanan - Pemda Tk. II - Kabupaten Karangasem - Pemda Tk. II - Kabupaten Buleleng - Pemda Tk. II - Kabupaten Gianyar - Pemda Tk. II - Kabupaten Jembrana - Pemda Tk. II - Kabupaten Klungkung - Pemda Tk. II - Kabupaten Bangli Jumlah

0.00 0.00 0.00 24,344,000,000.00

0.00 0.00 0.00 0.00

24,344,000,000.00

0.00

Jumlah

-

Dividend Regional Remittance Regional Budget Additional Paid in Capital Total

The Additional Paid in Shares is determined by The Decision of the Distric Head of the shares holder. 6,777,432,769.86

24,349,355,207.80

0.00 2,123,654,587.86 826,675.07

922,437.94 11,431,654,587.86 826,675.07

0.00 1,000,000,000.00

483,000,000.00 3,000,000,000.00

2,500,923,876.39 1,000,458,456.04 642,847.27 200,201.40

2,180,923,876.39 1,500,458,456.04 1,500,642,847.27 3,500,200,201.40

150,726,125.83

750,726,125.83

6,777,432,769.86

24,349,355,207.80

Perkiraan Tambahan Modal Disetor berupa: PBB yang menjadi hak pemerintah daerah, Dividen, Setoran Tunai, serta setoran daerah, yang nantinya setelah ada keputusan kepala daerah yang bersangkutan akan menjadi penyertaan modal. 18. CADANGAN UMUM Saldo tersebut merupakan cadangan umum PT Bank BPD Bali per tanggal 31 Desember 2007 dan 31 Desember 2006, terdiri atas : - Bagian dari Laba

NO.

In the year of 2007, the owner added the Paid in Shares to Rp.24.344.000.000, meanwhile in the year of 2006, there was no additional Paid in Shares. Additional Paid in Shares are from :

Penambahan Saham Disetor ditentukan dengan Keputusan Kepala Daerah dari Pemerintah Daerah pemilik modal. 17. TAMBAHAN MODAL DISETOR

DESCRIPTION

ADDITIONAL PAID IN CAPITAL

17.

The nominal above is the estimation of the Additional Disclosed Reserves of PT Bank BPD Bali as of 31 December 2007 and 31 December 2006 which consists of additional Disclosed Reserves from : - The Government of Bali Province - The Government of Badung Regency - The Government of Denpasar Municipality - The Government of Tabanan Regency - The Government of Karangasem Regency - The Government of Buleleng Regency - The Government of Gianyar Regency - The Government of Jembrana Regency - The Government of Klungkung Regency - The Government of Bangli Regency Total The estimation of Additional Disclosed Reserves are: Land and Property Tax which becomes the right of local goverment, Dividend, Cash Deposit, regional remmitance, which later will be capital investment after there is a decision from the head of the local government.

72,969,142,203.02

59,755,879,081.20

72,969,142,203.02

GENERAL RESERVES The amount above is the General Reserves of PT Bank BPD Bali as of 31 December 2007 and 31 December 2006 which consists of : 59,755,879,081.20 - share of the profit

72,969,142,203.02

59,755,879,081.20

Peruntukan cadangan umum ditentukan pada keputusan dari pemegang saham (RUPS).

.18

Total The General Reserves are determined on the General Meeting of The Share Holders.


29

Annual Report 2007

PT Bank BPD Bali







19. CADANGAN TUJUAN Saldo tersebut merupakan Cadangan Tujuan PT Bank BPD Bali per tanggal 31 Desember 2007 dan 31 Desember 2006. Peruntukan Cadangan Tujuan untuk menanggulangi apabila perusahaan mengalami kerugian.

62,066,109,600.68

20. SALDO LABA YANG BELUM DICADANGKAN Saldo tersebut merupakan Laba PT Bank BPD Bali per tanggal 31 Desember 2007 dan 31 Desember 2006 yang belum dicadangkan. Rincian saldo laba yang belum dicadangkan terdiri atas : - Laba Bersih

147,555,425,743.29

NO.

URAIAN

Jumlah

DESCRIPTION

NO.

48,852,846,478.86

SPECIFIC RESERVES The amount above is The Specific Reserves of PT Bank BPD Bali as of 31 December 2007 and 31 December 2006. The Specific Reserves are aimed to overcome the possibility of losses.

19.

132,132,631,218.16

UNRESERVED PROFIT

20.

The amount above is the profit of PT Bank BPD Bali as of 31 December 2007 and 31 December 2006 which has not been reserved. The Unreserved Profit consists of : 147,555,425,743.29

132,132,631,218.16 - Net Profit

147,555,425,743.29

132,132,631,218.16

Total

PENJELASAN POS-POS LABA - RUGI 21. PENDAPATAN BUNGA Jumlah tersebut merupakan Pendapatan Bunga dari hasil usaha tahun 2007 dan 2006 yaitu pendapatan PT BPD Bali periode 1 Januari - 31 Desember 2007 dan 2006, yang terdiri atas : - Pendapatan Bunga Kredit - Pendapatan Bunga Non Kredit Jumlah 22. PENDAPATAN PROVISI DAN KOMISI KREDIT Jumlah tersebut merupakan Pendapatan Provisi dan Komisi atas Kredit dari hasil usaha tahun 2007 dan 2006, yaitu pendapatan PT BPD Bali periode 1 Januari - 31 Desember 2007 dan 2006. 23. BEBAN BUNGA DIBAYAR Jumlah tersebut merupakan Beban Bunga tahun 2007 dan 2006 yaitu beban PT BPD Bali periode 1 Januari - 31 Desember 2007 dan 2006 yang terdiri atas: - Beban Bunga Giro - Beban Bunga Tabungan - Beban Bunga Simpanan Berjangka - Beban Bunga KLBI - Beban Bunga Pinjaman Diterima - Beban Bunga Dana Antar Bank Jumlah

PT Bank BPD Bali

THE DESCRIPTION OF PROFIT-LOSS ACCOUNT 622,451,889,715.01

566,063,572,088.52

INTEREST INCOME

21.

The amount above is The Interest Income of PT BPD Bali in 2007 and 2006 for the period of 1 January -31 December 2007 and 2006 which consists of : 503,034,832,794.08 119,417,056,920.93

441,571,124,079.17 - Loan Interest Income 124,492,448,009.35 - Non Loan Interest Income

622,451,889,715.01

566,063,572,088.52

8,920,091,291.99

6,329,055,161.77

198,838,860,395.77

43,599,974,810.54 51,411,965,057.54 107,082,000,211.41 421,350,642.85

4,869,779,179.12 2,859,119,999.00

6,329,050,284.53 4,490,150,329.00

198,838,860,395.77

213,334,491,335.87

30

The amount above is The Interest Expense of PT Bank BPD Bali in 2007 and 2006 for the period of 1 January - 31 December 2007 and 2006 which consists of : - Current Account Interest Expense - Saving Account Interest Expense - Time Deposits Interest Expense - Liquidity Loan from BI Interest Expense - Loan Interest Receivable Expense - Fund Interest Expense with other Banks

Annual Report 2007

22.

23.

213,334,491,335.87 INTEREST EXPENSE

47,354,647,883.78 57,221,592,768.72 85,943,840,988.58 589,879,576.57


Total FEES AND COMMISION ON LOAN FACILITIES INCOME The amount above is The Fees and Commision on Loan Facilities Income of PT BPD Bali in 2007 and 2006 for the period of 1 January - 31 December 2007 and 2006.

Total




NO.

URAIAN

24. BEBAN HADIAH TABUNGAN Jumlah tersebut merupakan Beban Hadiah Tabungan tahun 2007 dan 2006, yaitu beban PT BPD Bali periode 1 Januari - 31 Desember 2007 dan 2006 yang terdiri atas: - Biaya Hadiah Sibapa dan Simpeda - Biaya Perangsang Peningkatan Dana Jumlah 25. BEBAN PROVISI/KOMISI LAINNYA Jumlah tersebut merupakan beban provisi/komisi penghimpunan dana dan beban premi asuransi kredit tahun 2007 dan 2006, yaitu beban PT BPD Bali periode 1 Januari - 31 Desember 2007 dan 2006 dengan rincian sebagai berikut: - Biaya Provisi/Komisi Penghimpunan Dana - Biaya Premi Asuransi Kredit Jumlah 26. PENDAPATAN OPERASIONAL LAINNYA Jumlah tersebut merupakan pendapatan jasa bank dan operasional lainnya (di luar kredit) dari hasil usaha tahun 2007, yaitu pendapatan PT BPD Bali periode 1 Januari - 31 Desember 2007, serta pendapatan operasional lainnya tahun 2006, yang terdiri atas : - Pendapatan Komisi Transaksi Valuta Asing - Pendapatan Provisi/Komisi Jasa Bank Lainnya - Lain-lain Pendapatan Operasional Jumlah 27. BEBAN PENYISIHAN RISIKO AKTIVA PRODUKTIF Jumlah tersebut merupakan beban penyisihan risiko aktiva produktif tahun 2007 dan 2006, yaitu beban PT BPD Bali periode 1 Januari - 31 Desember 2007 dan 2006, yang terdiri atas: - Beban Penyisihan Penempatan pada Bank - Beban Penyisihan Penurunan Nilai SB - Beban Penyisihan Kredit - Beban Penyisihan Risiko Kerugian Penyertaan - Beban Penyisihan Kerugian Tagihan Lainnya - Beban Penyisihan Umum Risiko Aktiva Produktif - Beban Penghapusan Transaksi Rekening Administrasi Jumlah




2,273,330,091.92

1,630,049,823.43

DESCRIPTION

NO.

PRIZE EXPENSE The amount above is The Expense on Saving Account Prize of PT Bank BPD Bali in 2007 and 2006 for the period of 1 January-31 December 2007 and 2006, which consists of : 1,226,540,945.43 - Sibapa and Simpeda Prize Expense 403,508,878.00 - Fund Raising Incentive Expense

1,277,094,672.92 996,235,419.00 2,273,330,091.92

1,630,049,823.43

5,024,802,301.41

4,166,062,798.32

4,939,966,475.91

4,166,062,798.32 - Provision /Commision Expense on Fund Raising 85,364,011.61 - Loan Premium Insurance Expense

84,835,825.50 5,024,802,301.41

4,251,426,809.93

31,246,349,483.39

25,754,317,637.01

24.

Total OTHER PROVISION/COMMISION EXPENSE The amount above is the provision/ commision expense on fund raising and loan premum insurance of PT Bank BPD Bali in 2007 and 2006 for the period of 1 January - 31 December 2007 and 2006 with the following description :

25.

Total OTHER OPERATING INCOME

26.

The amount above is Bank Services Income and other operating income ( excluded loan income ) of PT Bank BPD Bali in 2007 for the period of 1 January -31 December 2007 and 2006 which consists of : 270,352.50

500,007.60 - Foreign Exchange Transaction Income 2,629,479,228.71 - Provision/Commision on other banks’ services income 23,124,338,400.70 - Other Operating Income

1,806,644,183.09 29,439,434,947.80 31,246,349,483.39

25,754,317,637.01

22,961,398,667.99

12,965,725,281.37

10,929,308.04

1,000,505,843.43

0.00

269,459,133.14

15,983,775,104.09

8,952,210,231.07

0.00

3,176,250.00

0.00

335,213.98

4,642,613,214.21

2,704,668,945.25

2,324,081,041.65

35,369,664.50

22,961,398,667.99

12,965,725,281.37


31

Total PROVISION OF PRODUCTIVE ASSETS RISK EXPENSE The amount above is the allowance for possible losses on productive assets risk expense in 2007 and 2006 for the period 1 January - 31 December 2007 and 2006 which consists of : - Allowance for Possible Losses on Placement with other Banks - Allowance for Possible Losses from decline in fair value of securities - Allowance for Possible Losses on Loan - Allowance for Possible Losses on Investment - Allowance for Possible Losses on other Receivables - Allowance for General Possible Losses on Productive Assets Risk - Written Off Administrative Account Transaction Expense

Annual Report 2007

27.

Total

PT Bank BPD Bali




NO.

URAIAN

28. BEBAN ADMINISTRASI DAN UMUM Jumlah tersebut merupakan Beban Administrasi Umum tahun 2007 dan 2006, yaitu beban PT BPD Bali periode 1 Januari - 31 Desember 2007 dan 2006, yang terdiri atas: - Beban Keperluan Kantor - Beban Otomasi - Beban Sewa - Beban Perbaikan dan Pemeliharaan - Beban Perjalanan Dinas - Beban Pengkajian dan Pengembangan - Beban Rapat - Beban Tamu, Souvenir, dan Sumbangan Jumlah




44,103,101,576.95

44,869,098,032.79

9,545,491,295.53 5,818,366,566.00 8,465,256,145.71 7,017,924,093.71 2,761,128,333.00 4,792,240,382.00

10,007,532,268.02 6,802,733,877.56 7,875,016,167.72 6,783,163,178.49 2,372,750,352.67 4,549,304,639.33

2,333,352,679.00 3,369,342,082.00

44,869,098,032.79

29. BEBAN TENAGA KERJA Jumlah tersebut merupakan Beban Tenaga Kerja tahun 2007, yaitu beban PT BPD Bali periode 1 Januari - 31 Desember 2007, serta beban tenaga kerja tahun 2006 yang terdiri atas: - Beban Gaji/Upah - Beban Honorarium - Beban Makan, Lembur, dan Cuti

150,250,533,659.39

109,371,530,491.81

- Beban Tunjangan dan Insentif - Beban Pendidikan dan Pelatihan - Beban Representasi dan Penghargaan

82,975,940,691.92 4,187,253,180.50 5,389,207,148.00

Jumlah

NO.

GENERAL AND ADMINISTRATIVE EXPENSE The amount above is The General and Administrative Expense of PT Bank BPD Bali in 2007 and 2006 for the period of 1 January - 31 December 2007 and 2006 which consists of : - Office Supplies Expense - Automatic Expense - Lease Expense - Repairment and Maintenance - Official Travel Expense - Research and Development Expense

28.

2,411,958,579.00 - Meeting Expense 4,066,638,970.00 - Visitors, Souvenirs, and Donation Expense

44,103,101,576.95

50,919,978,271.54 1,204,498,021.81 5,573,656,345.62

DESCRIPTION

Total EMPLOYEES EXPENSE The amount above is The Employees Expense in 2007 of PT Bank BPD Bali for the period of 1 January - 31 December and 2006 which consists of:

29.

34,204,455,569.39 - Salary / Wages Expense 1,611,123,397.93 - Honorarium Expense 4,069,973,784.25 - Meal, Overtime (work), and Leave Expense 59,880,388,911.24 - Fringe Benefit and Incentive Expense 6,097,588,829.00 - Education and Training Expense 3,508,000,000.00 - Representation and Award Expense

150,250,533,659.39

109,371,530,491.81

30. BEBAN PENYUSUTAN AKTIVA TETAP Jumlah tersebut merupakan beban penyusutan aktiva tetap tahun 2007, yaitu beban PT BPD Bali periode 1 Januari - 31 Desember 2007, serta beban penyusutan aktiva tetap tahun 2006

10,109,173,011.00

8,599,098,022.00

FIXED ASSETS DEPRECIATION EXPENSE The amount above is The Fixed Assets Depreciation Expense in 2007 which became the expense of PT Bank BPD Bali for the period of 1 January-31 December 2007 and 2006.

30.

31. BEBAN LAIN - LAIN Jumlah tersebut merupakan Beban Operasional Lainnya tahun 2007, yaitu beban PT BPD Bali periode 1 Januari 31 Desember 2007, serta beban lain-lain tahun 2006, yang terdiri atas:

15,970,419,037.47

9,658,470,121.00

31.

- Beban Premi Asuransi Non Pinjaman

9,824,815,213.45

7,720,629,902.70

- Biaya Denda Klaim yang Dibayar - Beban Operasional Lainnya - Beban Provisi/Komisi Non Penghimpunan Dana

4,080,471.00 6,141,523,353.02 0.00

0.00 1,852,476,206.69 85,364,011.61

OTHER EXPENSES The amount above is The Other Operating Expenses in 2007 which became the expenses of PT Bank BDP Bali for the period of 1 January - 31 December 2007 and other expenses in 2006 consisted of : - Non Loan Premium Insurance Expense - Penalty Payable - Other Operating Expense - Non Fund Raising Fees/Commision Expense

15,970,419,037.47

9,658,470,121.00

Jumlah

PT Bank BPD Bali


32

Total

Annual Report 2007

Total




NO.

URAIAN

32. PENDAPATAN NON OPERASIONAL Jumlah tersebut merupakan Pendapatan Operasional Lainnya dari hasil usaha tahun 2007, yaitu pendapatan PT BPD Bali periode 1 Januari - 31 Desember 2007, serta pendapatan non operasional tahun 2006 yang terdiri atas : - Pendapatan Sewa - Pendapatan Non Operasional lainnya Jumlah Dalam jumlah Pendapatan Non Operasional lainnya diantaranya terdiri atas pendapatan dari debitur hapus buku Pendapatan Non Operasional Lainnya terdiri atas : - Pendapatan Koreksi PPAP - Pendapatan Non Operasional Lainnya Jumlah 33. BEBAN NON OPERASIONAL Jumlah tersebut merupakan beban non operasional lainnya tahun 2007, yaitu beban PT BPD Bali periode 1 Januari - 31 Desember 2007, serta beban non operasional tahun 2006 yang terdiri atas: - Denda Dibayar - Beban Duka dan Cenderamata - Beban Non Operasional lainnya Jumlah 34. PAJAK PENGHASILAN Jumlah tersebut merupakan taksiran beban pajak penghasilan untuk tahun 2007, yaitu taksiran beban pajak PT BPD Bali periode 1 Januari - 31 Desember 2007, serta untuk tahun 2006 yang terdiri atas: - Pajak Kini Jumlah




8,461,801,647.04

2,336,967,373.32

48,194,333.36 8,413,607,313.68

31,029,000.00 - Lease Income 2,305,938,373.32 - Other Non Operating Income

8,461,801,647.04

2,336,967,373.32

DESCRIPTION

NO.

NON OPERATING INCOME The nominal above is Other Operating Income in 2007 of PT Bank BPD Bali for the period of 1 January -31 December 2007 and non operating income in 2006 which consists of :

32.

Total The Other Non Operating Income also consists of income from written off debtor. Other Non Operating Income consists of:

3,687,146,471.38 4,726,460,842.30

600,040,027.40 - Allowance for Possible Losses on Productive Assets Correction Income 1,705,898,345.92 - Other Non Operating Income

8,413,607,313.68

2,305,938,373.32

3,591,430,752.24

3,282,686,235.87

428,103,638.00 502,745,216.00 2,660,581,898.24

77,810,951.00 - Penalty Payable 218,494,166.00 - Condolence and Souvenir Expense 2,986,381,118.87 - Other Non Operating Income

3,591,430,752.24

3,282,686,235.87

70,401,656,900.00

60,474,068,900.00

70,401,656,900.00

60,474,068,900.00 - Current Tax

70,401,656,900.00

60,474,068,900.00


33

Total NON OPERATING EXPENSE The amount above is the other non operating expense in 2007 of PT Bank BPD Bali for the period of 1 January - 31 December 2007 and other non operating expenses which consist of:

33.

Total INCOME TAX The amount above is the estimation of income tax expense in 2007 of PT Bank BPD Bali for the period 1 January - 31 December 2007 and 2006 which consists of:

Annual Report 2007

34.

Total

PT Bank BPD Bali

PT BANK PEMBANGUNAN DAERAH BALI 5.4. KOMITMEN DAN KONTINJENSI PER 31 DESEMBER 2007 DAN 2006

PT BANK PEMBANGUNAN DAERAH BALI COMMITMENTS AND CONTINGENCIES 5.4 AS OF DECEMBER 31ST, 2007 AND 2006


NO.

URAIAN




DESCRIPTION

5.4. KOMITMEN DAN KONTINJENSI

COMMITMENTS AND CONTINGENCIES

NO.

5.4

1. PINJAMAN YANG DIBERIKAN YANG BELUM DIGUNAKAN Jumlah tersebut merupakan fasilitas kredit rekening koran yang belum digunakan oleh debitur/nasabah tanggal 31 Desember 2007 dan 31 Desember 2006.

163,066,984,781.73

134,696,930,743.07

UNUSED LOAN FACILITIES GRANTED The amount above is The Unused Billing Statements Loan Facilities Granted by the customers on 31 December 2007 and 31 December 2006.

1.

2. TAGIHAN PINJAMAN DIHAPUSBUKU Jumlah tersebut merupakan tagihan pinjaman yang dihapusbuku tanggal 31 Desember 2007 dan 31 Desember 2006.

100,950,718,697.42

83,322,581,660.74

WRITTEN OFF LOAN RECEIVABLE The amount above is The Written Off Loan Receivable as of 31 December 2007 and 31 December 2006.

2.

3. PENDAPATAN BUNGA KREDIT DALAM PENYELESAIAN Jumlah tersebut merupakan pendapatan bunga kredit non performing yang belum diterima oleh BPD Bali tanggal 31 Desember 2007 dan 31 Desember 2006.

8,659,103,860.02

4,112,586,328.59

INTEREST RECEIVABLE ON NON PERFORMING LOAN The amount above is the income from non performing loan interest which has not been received by PT Bank BPD Bali on 31 December 2007 and 31 December 2006.

3.

4. BANK GARANSI YANG DIBERIKAN Jumlah tersebut merupakan jumlah bank garansi yang diberikan BPD Bali per tanggal 31 Desember 2007 dan 31 Desember 2006.

47,507,783,976.95

17,958,370,103.50

BANK GUARANTEES ISSUED The amount above is the nominal of Bank Guarantees Issued by PT Bank BPD Bali per 31 December 2007 and 31 December 2006.

4.

PT Bank BPD Bali


34

Annual Report 2007

HALAMAN INI SENGAJA DIKOSONGKAN THIS PAGE IS INTEND TO LEFT BLANK


35

Annual Report 2007

PT Bank BPD Bali

PT BANK PEMBANGUNAN DAERAH BALI 5.5. KEWAJIBAN PERPAJAKAN PER 31 DESEMBER 2007 DAN 2006 [ Dinyatakan dalam rupiah penuh ]

1.

PAJAK PENGHASILAN

Jumlah Pajak Penghasilan Badan terhutang PT Bank BPD Bali tahun 2007 sesuai ketentuan perpajakan yang berlaku adalah sebesar Rp.70.401.656.900,00 dan kurang bayar per 31 Desember 2007 adalah sebesar Rp.12.450.992.018,00 dengan perhitungan sebagai berikut Laba tahun berjalan menurut laporan keuangan komersil setelah audit Ditambah : Koreksi Fiskal Positif Rp Biaya sumbangan Rp Biaya duka dan cinderamata Rp Biaya tamu dan souvenir Rp Denda/sanksi yang dibayar Rp Cadangan penghargaan pada dewan komisaris Rp Penyisihan penghapusan rekening administratif Rp Penyisihan penempatan Penghapusbukuan kredit Rp

Rp 217,957,082,643.29

1,844,061,754.00 502,745,216.00 1,525,280,328.00 428,103,638.00 642,959,000.00 2,264,811,995.06 379,518,160.00 21,089,051,563.08

Jumlah Koreksi Fiskal Positif

Rp. 28,676,531,654.14

Dikurangi : Koreksi Fiskal Negatif Penyisihan giro Cadangan penghargaan pada Direksi Cadangan sosial pendidikan Cadangan penghargaan pada pegawai Penyisihan Surat Berharga Penyisihan Penyertaan Penerimaan hapus buku Jumlah Koreksi Fiskal Negatif

Rp Rp Rp Rp Rp Rp Rp

10,929,308.04 8,075,390.00 286,935,962.00 1,318,194,861.95 131,669,718.96 235,677,750.00 9,911,608,300.92 Rp. 11,903,091,291.87

Jumlah Koreksi Fiskal Bersih

Rp. 16,773,440,362.27 Rp. 234,730,523,005.56

Laba Kena Pajak Pembulatan Perhitungan Pajak : 10% 15% 30%

Rp. 234,730,523,000.00 Rp. 50,000,000.00 Rp. 5,000,000.00 Rp. 50,000,000.00 Rp. 7,500,000.00 Rp. 234,630,523,000.00 Rp. 70,389,156,900.00

Jumlah Pajak Terhutang

Rp

Kredit Pajak : PPh Pasal 25

Rp. 57,950,664,882.00

PPh Badan kurang bayar

Rp

PT Bank BPD Bali


36

Annual Report 2007

70,401,656,900.00

12,450,992,018.00

PT BANK PEMBANGUNAN DAERAH BALI TAX OBLIGATION 5.5 AS OF DECEMBER 31ST, 2007 AND 2006 [ Expressed in Full Rupiah ]

INCOME TAX .1 The amount of Tax Payable of PT Bank BPD Bali in 2007 based on the taxation regulation is Rp.70.401.656.900,00 and The Deffered Income Tax as of 31 Deember 2007 is Rp.12.450.992.018,00 with the following calculation :

Current Year Profit based on commercial financial report after audited Added by : Positive Fiscal Correction Rp Donation Rp Condolance and gift expense Rp Visitors and Souvenir Expense Rp Penalty Payable Rp Allowance for Award to Commisioners Board Rp The Allowance for Written Off Administrative Account Rp Allowance for possible losses on placement Written Off Loan Rp

Rp 217,957,082,643.29

1,844,061,754.00 502,745,216.00 1,525,280,328.00 428,103,638.00 642,959,000.00 2,264,811,995.06 379,518,160.00 21,089,051,563.08

Total of Positive Fiscal Correction

Rp. 28,676,531,654.14

Deducted by : Negative Fiscal Correction Allowance for possible losses on current account Allowance for Award to Commisioners Board Allowance for social and education Allowance for Award to Employees Allowanve for Possible Losses on Securities Allowance for Possible Losses on Investment Written Off Receivables Total of Negative Fiscal Correction

Rp Rp Rp Rp Rp Rp Rp

10,929,308.04 8,075,390.00 286,935,962.00 1,318,194,861.95 131,669,718.96 235,677,750.00 9,911,608,300.92 Rp. 11,903,091,291.87

Total of Net Fiscal Correction

Rp. 16,773,440,362.27 Rp. 234,730,523,005.56

Income Before Tax Accumulation Tax Calculation: 10% 15% 30%

Rp. 234,730,523,000.00 Rp. 50,000,000.00 Rp. 5,000,000.00 Rp. 50,000,000.00 Rp. 7,500,000.00 Rp. 234,630,523,000.00 Rp. 70,389,156,900.00 Rp 70,401,656,900.00

Taxes Payable Tax Credit : Income Tax article 25

Rp. 57,950,664,882.00

Deffered Coorporate Income Tax

Rp


37

Annual Report 2007

12,450,992,018.00

PT Bank BPD Bali

PT BANK PEMBANGUNAN DAERAH BALI 5.5. KEWAJIBAN PERPAJAKAN PER 31 DESEMBER 2007 DAN 2006 ( LANJUTAN ) [ Dinyatakan dalam rupiah penuh ]

2. PAJAK YANG TELAH DIPUNGUT DAN DISETOR PERIODE 1 JANUARI - 31 DESEMBER 2007 Pajak yang telah dipungut dan disetor selama periode 1 Januari - 31 Desember 2007 sebagai berikut: Saldo Awal 1 Januari 2007

Jenis Pajak

Penerimaan

Penyetoran

Saldo Akhir 31 Desember 2007

a. Pajak yang dipungut dan disetor PT Bank BPD Bali sebagai Wajib Pungut: 1.

- PPh 21 - PPN, PPh 22 dan PPh 23

2.

PBB

1,666,058,697.35

25,614,940,100.00 22,752,402,219.33

25,614,940,100.00 22,707,750,783.05

100,406,891.00

100,406,891.00

48,467,749,210.33

48,423,097,774.05

-

Jumlah

1,666,058,697.35

1,710,710,133.63 1,710,710,133.63

b. Pajak yang dipungut dan disetor oleh PT Bank BPD Bali sebagai Bank Persepsi: 1.

PPN, PPh 21, PPh 22, dan PPh 23

-

2.

PBB Jumlah Total

670,054,572,892.00

670,054,572,892.00

-

110,337,149,398.00

110,335,920,819.00

1,228,579.00

-

780,391,722,290.00

780,390,493,711.00

1,228,579.00

828,859,471,500.33

828,813,591,485.05

1,711,938,712.63

1,666,058,697.35

-

Saldo pajak sebesar Rp. 1.711.938.712,63 adalah saldo pajak terutang PT Bank BPD Bali sebagai Wajib Pungut dan Bank Persepsi yang telah disetorkan pada kas negara pada bulan berikutnya.

PT Bank BPD Bali


38

Annual Report 2007

PT BANK PEMBANGUNAN DAERAH BALI TAX OBLIGATION 5.5 AS OF DECEMBER 31ST, 2007 AND 2006 ( CONTINUED ) [ Expressed in Full Rupiah ]

2. TAXES WHICH HAVE BEEN LEVIED AND PAID FOR THE PERIOD OF 1 JANUARI - 31 DECEMBER 2007 The taxes which have been collected and paid for the period of 1 January - 31 December 2007 are as follows: Beginning 1 January 2007

Type of Tax

Revenue

Payment

Ending Balance 31 December 2007

a. The levied and paid tax by PT Bank BPD Bali as Tax Levied Obligation: 1.

- Income Tax 21 - Value Added Tax, Income Tax 22 and Income Tax 23

2.

Land and Property Tax Jumlah

1,666,058,697.35

25,614,940,100.00 22,752,402,219.33

25,614,940,100.00 22,707,750,783.05

100,406,891.00

100,406,891.00

48,467,749,210.33

48,423,097,774.05

1,666,058,697.35

1,710,710,133.63 1,710,710,133.63

b. The levied and paid tax by PT Bank BPD Bali as Perception Bank: 1.

Value Added Tax, Income Tax 21, Income Tax 22, Income Tax 23

2.

Land and Property Tax Total Total

-

670,054,572,892.00

670,054,572,892.00

-

110,337,149,398.00

110,335,920,819.00

1,228,579.00

-

780,391,722,290.00

780,390,493,711.00

1,228,579.00

828,859,471,500.33

828,813,591,485.05

1,711,938,712.63

1,666,058,697.35

-

The tax in the amount of Rp. 1.711.938.712,63 is the tax payable of PT Bank BPD Bali as Levied Tax Obligation and Perception Bank which has been paid to the government treasury on the following month.


39

Annual Report 2007

PT Bank BPD Bali

HALAMAN INI SENGAJA DIKOSONGKAN THIS PAGE IS INTEND TO LEFT BLANK

PT Bank BPD Bali


40

Annual Report 2007

INDEPENDENT AUDITOR S REPORT OF FINANCIAL REPORT PT BANK PEMBANGUNAN DAERAH BALI FOR THE YEARS ENDED DECEMBER 31 ST, 2007 AND 2006

Recommend Documents