PT TUGU REASURANSI INDONESIA LAPORAN KEUANGAN/ FINANCIAL STATEMENTS 31 DESEMBER/DECEMBER 2014
PT TUGU REASURANSI INDONESIA Lampiran – 1 – Schedule LAPORAN POSISI KEUANGAN 31 DESEMBER 2014 (Dalam ribuan Rupiah, kecuali dinyatakan lain)
2014 ASET Kas dan bank Investasi - Deposito berjangka - Obligasi - Penyertaan langsung - Saham - Reksadana Jumlah investasi Piutang reasuransi - bersih Piutang lain - lain Aset tetap - bersih Aset reasuransi - Estimasi klaim - Cadangan atas premi yang belum merupakan pendapatan Biaya akuisisi ditangguhkan Aset lain - lain Aset pajak tangguhan JUMLAH ASET LIABILITAS Utang reasuransi Utang pajak Akrual Utang lain - lain Estimasi klaim Cadangan atas premi yang belum merupakan pendapatan Premi jiwa yang ditangguhkan Liabilitas imbalan kerja Jumlah liabilitas Pinjaman subordinasi
STATEMENT OF FINANCIAL POSITION 31 DECEMBER 2014 (Expressed in thousand Rupiah, unless otherwise stated) Catatan/ Notes
2013
15,496,438
5
5,652,577
274,124,781 657,810,323 2,475,000 88,989,094 32,968,448
4a 4b 4c 4d 4e
224,114,202 497,788,414 2,475,000 71,233,917 32,811,249
ASSETS Cash and banks Investments Time deposits Bonds Direct participations Shares Mutual funds -
828,422,782
Total investments
1,056,367,646 216,239,218 12,622,002 11,382,964
6 7 8
161,951,296 37,476,852 11,270,415
275,994,804
11
266,002,076
Reinsurance receivables - net Other receivables Fixed assets - net Reinsurance assets Estimated claims -
114,018,261 108,442,579 1,133,114 55,225,872
12 9
80,064,236 84,967,968 1,204,763 32,372,450
Unearned premium reserves Deferred acquisition costs Other assets Deferred tax assets
1,509,385,415
TOTAL ASSETS LIABILITIES Reinsurance payables Taxes payable Accrued expenses Other liabilities Estimated claims
16c
1,866,922,898
110,552,672 6,545,451 14,332,385 2,391,003 736,633,406
10 16a 14 11
65,441,927 23,533,460 17,330,369 2,462,826 590,006,731
535,516,884 72,535,473 5,071,022
12 13 17
455,375,058 58,883,137 3,734,943
Unearned premium reserves Deferred life premium Employee benefit liabilities
1,216,768,451
Total liabilities
37,000,000
Subordinated loan EQUITY Capital stock Nominal value Rp 1,000,000 (full amount) per share Authorised capital 150,000 shares Issued and paid-up capital - 51,635 shares Capital paid in excess of par value Unrealised loss from changes in fair value of available-for-sale securities Retained earnings Appropriated -
1,483,578,296 37,000,000
15
EKUITAS Modal saham Nilai nominal Rp 1.000.000 (nilai penuh) per saham - Modal dasar - 150.000 saham - Modal ditempatkan dan disetor penuh - 51.635 saham
51,635,000
18
51,635,000
48,943,270
18
48,943,270
(3,352,162)
4b
(23,910,548)
Agio saham Kerugian yang belum direalisasi dari selisih nilai wajar efek yang tersedia untuk dijual Saldo laba - Ditentukan penggunaannya - Tidak ditentukan penggunaannya
10,661,585
10,661,585
238,456,909
168,287,657
Jumlah ekuitas
346,344,602
255,616,964
Total equity
1,866,922,898
1,509,385,415
TOTAL LIABILITIES AND EQUITY
JUMLAH LIABILITAS DAN EKUITAS
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan.
Unappropriated -
The accompanying notes form an integral part of these financial statements.
PT TUGU REASURANSI INDONESIA Lampiran – 2 – Schedule LAPORAN LABA RUGI KOMPREHENSIF UNTUK TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2014 (Dalam ribuan Rupiah, kecuali dinyatakan lain)
2014
STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2014 (Expressed in thousand Rupiah, unless otherwise stated) Catatan/ Notes
2013
PENDAPATAN UNDERWRITING Pendapatan premi reasuransi Premi bruto Premi retrosesi Kenaikan atas cadangan premi yang belum merupakan pendapatan Jumlah pendapatan underwriting
UNDERWRITING REVENUES
1,156,975,463 (243,551,104)
(46,187,801)
20 20
1,049,565,300 (173,211,326)
12,20
(147,643,066)
867,236,558
728,710,908
BEBAN UNDERWRITING Beban klaim Klaim bruto Klaim retrosesi Kenaikan estimasi klaim retensi sendiri Jumlah beban klaim
Reinsurance premium income Gross premiums Retrocession premiums Increase in unearned premium reserves Total underwriting revenues UNDERWRITING EXPENSES
648,783,946 (177,564,049)
21 21
497,002,433 (87,603,005)
136,633,947
11,21
87,567,002
Claims expenses Gross claims Retrocession claims Increase in estimated own retention claims
496,966,430
Total claim expenses
178,590,775 880,398
Net commission expenses Other underwriting expenses
607,853,844 9, 22
Beban komisi neto Beban underwriting lain
220,756,530 615,054
Jumlah beban underwriting
829,225,428
676,437,603
Total underwriting expenses
HASIL UNDERWRITING
38,011,130
52,273,305
UNDERWRITING INCOME
HASIL INVESTASI
91,308,750
23
47,464,623
INVESTMENTS INCOME
(63,999,984)
24
(67,536,875)
OPERATING EXPENSES
PENDAPATAN LAIN-LAIN - BERSIH
10,455,098
25
49,450,257
OTHER INCOME - NET
LABA SEBELUM PAJAK
75,774,994
81,651,310
INCOME BEFORE TAX
BEBAN PAJAK PENGHASILAN
(5,605,742)
LABA BERSIH
70,169,252
BEBAN USAHA
Pendapatan komprehensif lain setelah pajak: Keuntungan/(kerugian) yang belum direalisasi dari selisih nilai wajar efek yang tersedia untuk dijual
20,558,386
TOTAL PENDAPATAN KOMPREHENSIF
90,727,638
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan.
16b
(16,117,706) 65,533,604
4b,4e
(45,583,800)
19,949,804
INCOME TAX EXPENSES NET INCOME Other comprehensive income net of tax: Unrealised gain/(loss) from changes in fair value of available-for-sale securities TOTAL COMPREHENSIVE INCOME
The accompanying notes form an integral part of these financial statements.
PT TUGU REASURANSI INDONESIA Lampiran – 3 – Schedule LAPORAN PERUBAHAN EKUITAS UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2014 (Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain)
Catatan/ Notes
Modal ditempatkan dan disetor/ Issued and paid-up capital
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2014 (Expressed in thousand Rupiah, unless otherwise stated)
Uang muka setoran modal/ Advance for share subscriptions
(Kerugian)/ keuntungan yang belum direalisasi dari selisih nilai wajar efek yang tersedia untuk dijual/ Unrealised (loss)/gain from changes in fair value of available -for-sale securities
Agio saham/ Capital paid in excess of par value
Saldo laba/Retained earnings Belum ditentukan penggunaannya/ Unappropriated
Jumlah ekuitas/ Total equity
Telah ditentukan penggunaannya/ Appropriated
Saldo per 1 Januari 2013
44,442,000
19,998,461
26,726,526
21,673,252
10,161,585
117,048,704
240,050,528
Balance as of 1 January 2013
Laba bersih tahun berjalan
-
-
-
-
-
65,533,604
65,533,604
Net income for the period
-
-
-
-
-
-
-
500,000
(500,000)
-
-
-
(13,794,651)
14,753,461
-
-
Pendapatan komprehensif lainnya setelah pajak
4b, 4e
Cadangan wajib Dividen
19
Penambahan modal disetor Agio saham
18
Saldo per 31 Desember 2013 Laba bersih tahun berjalan Pendapatan komprehensif lainnya setelah pajak
7,193,000
4b, 4e
Saldo per 31 Desember 2014
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan.
(19,998,461)
(45,583,800)
-
-
7,463,283
51,635,000
-
48,943,270
-
-
-
-
-
-
-
-
20,558,386
51,635,000
-
48,943,270
(23,910,548)
(3,352,162)
-
-
-
(45,583,800) (13,794,651) 1,948,000
Other comprehensive income net of tax Appropriation for statutory reserve Dividend Additional paid-up capital
-
-
7,463,283
Capital paid in excess of par value
10,661,585
168,287,657
255,616,964
Balance as of 31 December 2013
-
70,169,252
70,169,252
Net income for the period
-
-
20,558,386
Other comprehensive income net of tax
10,661,585
238,456,909
346,344,602
Balance as of 31 December 2014
The accompanying notes form an integral part of these financial statements.
PT TUGU REASURANSI INDONESIA Lampiran – 4 – Schedule LAPORAN ARUS KAS UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2014 (Dalam ribuan Rupiah, kecuali dinyatakan lain)
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2014 (Expressed in thousand Rupiah, unless otherwise stated) Catatan/ Notes
2014 ARUS KAS DARI AKTIVITAS OPERASI Penerimaan dari asuradur dan reasuradur Pembayaran kepada asuradur dan reasuradur Pembayaran kepada karyawan dan beban operasional lainnya Pajak dibayar dimuka Kas bersih diperoleh dari aktivitas operasi
1,305,302,747
2013
1,093,524,423
(1,107,834,609)
(886,284,878)
(51,577,510) (13,838,259)
(91,567,124) -
132,052,369
115,672,421
ARUS KAS DARI AKTIVITAS INVESTASI Pencairan investasi Penempatan investasi Penerimaan bunga Perolehan aset tetap Kas bersih digunakan untuk aktivitas investasi
1,999,227,927 (2,227,172,795) 107,141,335 (1,404,975)
1,805,170,854 (2,007,556,444) 49,720,340 (1,318,350)
(122,208,508)
(153,983,600)
Net cash used in investment activities CASH FLOWS FROM FINANCING ACTIVITIES Subordinated loan Paid up capital Dividend payment
-
37,000,000 9,411,283 (13,794,651)
Kas bersih diperoleh dari aktivitas pembiayaan
-
32,616,632
SALDO KAS SETARA KAS PADA AWAL TAHUN
SALDO KAS DAN SETARA KAS PADA AKHIR TAHUN
Net cash received from operating activities CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from sale of investments Placement in investments Interest received Acquisitions of fixed assets
ARUS KAS DARI AKTIVITAS PEMBIAYAAN Pinjaman subordinasi Setoran modal Pembayaran dividen
KENAIKAN/(PENURUNAN) BERSIH KAS DAN SETARA KAS
CASH FLOWS FROM OPERATING ACTIVITIES Receipts from insured and reinsurers Cash paid to insured and reinsurers Cash paid to employee and other operational expense Prepaid tax
9,843,861
5,652,577
15,496,438
5
Net cash provided from financing activities
(5,694,547)
NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS
11,347,124
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR
5,652,577
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR
Kas dan setara kas terdiri dari: Kas Bank
25,000 15,471,438
25,000 5,627,577
Cash and cash equivalents consist of: Cash on hand Cash in banks
Jumlah
15,496,438
5,652,577
Total
