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93
PT Bank Resona Perdania | 2014 Annual Report
Laporan Keuangan KonsoLidasiConsolidated Financial Statements
94
PT Bank Resona Perdania | Laporan Tahunan 2014
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PT Bank Resona Perdania | 2014 Annual Report
P.T. BANK RESONA PERDANIA DAN ENTITAS ANAK/AND ITS SUBSIDIARY LAPORAN KEUANGAN KONSOLIDASIAN DAN INFORMASI TAMBAHAN/ CONSOLIDATED FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2014/ FOR THE YEAR ENDED DECEMBER 31, 2014
DAN LAPORAN AUDITOR INDEPENDEN/ AND INDEPENDENT AUDITORS’ REPORT
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PT Bank Resona Perdania | Laporan Tahunan 2014
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PT Bank Resona Perdania | 2014 Annual Report
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PT Bank Resona Perdania | Laporan Tahunan 2014
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PT Bank Resona Perdania | 2014 Annual Report
P.T. BANK RESONA PERDANIA DAN ENTITAS ANAK P.T. BANK RESONA PERDANIA AND ITS SUBSIDIARYLAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENT OF FINANCIAL POSITION31 DESEMBER 2014 DECEMBER 31, 2014
Catatan/2014 Notes 2013Rp Rp
ASET ASSETS
Kas 18.648.985.310 25.246.649.960 Cash
Giro pada Bank Indonesia 877.013.440.078 5 874.510.815.723 Demand Deposits with Bank Indonesia
Giro pada Bank Lain 6 Demand Deposits with Other BanksPihak berelasi 32.469.943.939 35 6.316.572.336 Related parties Pihak ketiga 740.207.920.895 852.678.575.413 Third parties Jumlah 772.677.864.834 858.995.147.749 Total
Penempatan pada Bank Indonesia dan Placements with Bank Indonesia Bank Lain and Other BanksPihak ketiga 2.080.635.039.140 7 1.724.590.000.000 Third partiesBunga yang belum diamortisasi (158.087.126) (222.918.816) Unamortized interestJumlah 2.080.476.952.014 1.724.367.081.184 Total
Efek-efek SecuritiesPihak ketiga 335.912.424.360 8 274.571.778.230 Third partiesBunga yang belum diamortisasi (3.162.859.060) (3.861.454.790) Unamortized interestJumlah 332.749.565.300 270.710.323.440 Total
Tagihan Derivatif - Pihak ketiga 17.099.378.527 9 36.994.833.601 Derivative Receivables - Third parties
Kredit LoansPihak ketiga 10.599.133.472.103 10 9.711.393.550.236 Third partiesCadangan kerugian penurunan nilai (179.313.463.723) (75.295.888.611) Allowance for impairment lossesBersih 10.419.820.008.380 9.636.097.661.625 Net
Tagihan Akseptasi - Pihak ketiga 192.831.070.224 11 189.855.682.189 Acceptances Receivable - Third parties
Piutang Sewa Pembiayaan Finance Lease Receivables Pihak ketiga 312.336.477.178 12 329.613.535.197 Third partiesCadangan kerugian penurunan nilai (280.809.467) (118.429.818) Allowance for impairment lossesBersih 312.055.667.711 329.495.105.379 Net
Piutang Pembiayaan Konsumen Consumer Financing Receivables Pihak ketiga 264.011.771 572.869.935 Third partiesCadangan kerugian penurunan nilai (238.297) (157.740) Allowance for impairment lossesBersih 263.773.474 572.712.195 Net
Tagihan Anjak Piutang Factoring Receivables Pihak ketiga - 38.402.449.215 Third parties Cadangan kerugian penurunan nilai - (10.020.570) Allowance for impairment lossesBersih - 38.392.428.645 Net
Biaya Dibayar di Muka 47.684.470.313 13 71.934.400.650 Prepaid Expenses
Aset Tetap - Bersih 29.615.262.922 14 13.286.234.463 Premises and Equipment - Net
Aset Lain-Lain 27.669.361.455 15 48.002.299.408 Other Assets
JUMLAH ASET 15.128.605.800.542 14.118.461.376.211 TOTAL ASSETS
Lihat catatan atas laporan keuangan konsolidasian yang merupakan bagian See accompanying notes to consolidated financial statementsyang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
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100
PT Bank Resona Perdania | Laporan Tahunan 2014
P.T. BANK RESONA PERDANIA DAN ENTITAS ANAK P.T. BANK RESONA PERDANIA AND ITS SUBSIDIARYLAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENT OF FINANCIAL POSITION31 DESEMBER 2014 (Lanjutan) DECEMBER 31, 2014 (Continued)
Catatan/2014 Notes 2013Rp Rp
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas Segera 1.443.926.956 16 2.967.330.086 Liabilities Payable Immediately
Simpanan 17 DepositsPihak berelasi 450.421.824 35 216.924.292 Related partiesPihak ketiga 6.452.690.298.487 6.780.206.706.606 Third partiesJumlah 6.453.140.720.311 6.780.423.630.898 Total
Simpanan dari Bank Lain 18 Deposits from Other BanksPihak berelasi 2.729.246.040 35 1.320.269.585 Related partiesPihak ketiga 285.366.266.219 365.100.000.000 Third partiesJumlah 288.095.512.259 366.420.269.585 Total
Liabilitas Derivatif - Pihak ketiga 10.724.090.206 9 23.270.977.632 Derivative Payables - Third parties
Liabilitas Akseptasi - Pihak ketiga 192.831.070.224 11 189.855.682.189 Acceptances Payable - Third parties
Surat Berharga yang Diterbitkan - Bersih 448.961.148.004 19 448.153.449.532 Securities Issued - Net
Utang Pajak 6.132.342.435 20,32 24.472.922.000 Taxes Payable
Pinjaman yang Diterima 21 BorrowingsPihak berelasi 3.050.446.600.000 35 2.729.076.500.000 Related partiesPihak ketiga 2.093.740.510.000 1.105.935.945.000 Third partiesJumlah 5.144.187.110.000 3.835.012.445.000 Total
Biaya Masih Harus Dibayar 50.613.828.784 22 41.416.701.558 Accrued Expenses
Liabilitas Pajak Tangguhan 49.104.806.980 32 33.767.874.850 Deferred Tax Liabilities
Liabilitas Imbalan Pasca Kerja 300.828.386 23 238.643.280 Post-Employment Benefits Obligation
Liabilitas Lain-Lain 13.690.080.451 10.696.617.482 Other Liabilities
Jumlah Liabilitas 12.659.225.464.996 11.756.696.544.092 Total Liabilities
EKUITAS EQUITY
Modal Saham - nilai nominal Rp 100.000 Capital Stock - Rp 100,000 par value per saham per shareModal dasar - 5.000.000 saham Authorized - 5,000,000 sharesModal ditempatkan dan disetor - Issued and paid-up - 4,050,000
4.050.000 saham tahun 2014 dan 2.850.000 shares in 2014 and 2,850,000 sharessaham tahun 2013 405.000.000.000 24 285.000.000.000 in 2013
Tambahan Modal Disetor 103.156.751.188 25 103.156.751.188 Additional Paid-in Capital
Saldo Laba Retained EarningsDitentukan penggunaannya 1.694.114.743.494 1.407.440.515.883 AppropriatedBelum ditentukan penggunaannya 267.099.979.557 566.159.452.946 Unappropriated
Ekuitas yang Dapat Diatribusikan Equity Attributable to Equity Holders of thekepada Pemilik Entitas Induk 2.469.371.474.239 2.361.756.720.017 Parent Entity
Kepentingan Non-Pengendali 8.861.307 8.112.102 Non-Controlling Interest
Jumlah Ekuitas 2.469.380.335.546 2.361.764.832.119 Total Equity
JUMLAH LIABILITAS DAN EKUITAS 15.128.605.800.542 14.118.461.376.211 TOTAL LIABILITIES AND EQUITY
Lihat catatan atas laporan keuangan konsolidasian yang merupakan bagian See accompanying notes to consolidated financial statementsyang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
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101
PT Bank Resona Perdania | 2014 Annual Report
P.T. BANK RESONA PERDANIA DAN ENTITAS ANAK P.T. BANK RESONA PERDANIA AND ITS SUBSIDIARYLAPORAN LABA RUGI KOMPREHENSIF KONSOLIDASIAN CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOMEUNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED31 DESEMBER 2014 DECEMBER 31, 2014
Catatan/2014 Notes 2013Rp Rp
PENDAPATAN DAN BEBAN OPERATING REVENUES AND OPERASIONAL EXPENSES
Pendapatan Bunga Interest RevenuesBunga yang diperoleh 827.093.187.216 26 693.482.556.587 Interest earnedProvisi dan komisi 16.883.401.587 15.812.479.057 Fees and commissions
Jumlah pendapatan bunga 843.976.588.803 709.295.035.644 Total interest revenues
Beban Bunga Interest ExpensesBunga yang dibayar 306.896.806.840 27 242.185.698.307 Interest incurredProvisi dan komisi 1.028.093.089 2.230.398.223 Fees and commissions
Jumlah beban bunga 307.924.899.929 244.416.096.530 Total interest expenses
Pendapatan Bunga - Bersih 536.051.688.874 464.878.939.114 Interest Revenues - Net
Pendapatan dan Beban Operasional Other Operating Revenues and Lainnya Expenses
Pendapatan operasional lainnya Other operating revenuesKeuntungan transaksi mata uang
asing - bersih 66.598.133.714 100.396.467.788 Gain on foreign exchange - netProvisi dan komisi lainnya 37.025.110.105 28 34.579.099.382 Other fees and commissionsLain-lain - bersih 4.744.693.018 4.330.593.735 Others - net
Jumlah Pendapatan Operasional Lainnya 108.367.936.837 139.306.160.905 Total Other Operating Revenues
Beban cadangan kerugian Provision for allowance for impairmentpenurunan nilai 104.280.064.673 29 81.647.155.728 losses
Beban Operasional Lainnya Other Operating ExpensesUmum dan administrasi 140.714.501.405 30 83.736.111.579 General and administrative Tenaga kerja 87.801.006.004 31 81.245.113.780 Personnel Provisi dan komisi lainnya 13.967.239.214 12.793.862.603 Other fees and commissionsPremi penjaminan 13.139.026.868 12.092.474.696 Guarantee premium
Jumlah Beban Operasional Lainnya 255.621.773.491 189.867.562.658 Total Other Operating Expenses
Beban Operasional Lainnya - Bersih 251.533.901.327 132.208.557.481 Other Operating Expenses - Net
LABA OPERASIONAL 284.517.787.547 332.670.381.633 INCOME FROM OPERATIONS
PENDAPATAN (BEBAN) NON OPERASIONAL NON-OPERATING REVENUES (EXPENSES)Kerugian atas penghapusan dan penjualan Loss on disposal and sale of
aset tetap - bersih (1.389.782.953) 14 (202.755.610) premises and equipment - netKeuntungan atas penjualan aset tidak lancar Gain on sale of non current assets held
yang dimiliki untuk dijual - 13 266.689.625.254 for salePendapatan sewa 31.854.750 2.510.364.139 Rental incomeLain-lain - bersih (3.749.744.261) 511.903.757 Others - net
Jumlah Pendapatan (Beban) Non Total Non Operating Revenues Operasional - Bersih (5.107.672.464) 269.509.137.540 (Expenses) - Net
LABA SEBELUM BEBAN PAJAK 279.410.115.083 602.179.519.173 INCOME BEFORE TAX EXPENSEBEBAN PAJAK - BERSIH 71.474.211.656 32 85.206.559.581 TAX EXPENSE - NET
LABA BERSIH TAHUN BERJALAN DAN NET PROFIT FOR THE YEAR ANDJUMLAH LABA KOMPREHENSIF 207.935.903.427 516.972.959.592 TOTAL COMPREHENSIVE INCOME
LABA BERSIH DAN JUMLAH LABA KOMPREHENSIF YANG DAPAT NET INCOME AND TOTAL COMPREHENSIVEDIATRIBUSIKAN KEPADA : INCOME ATTRIBUTABLE TO :Pemilik entitas induk 207.934.754.222 516.971.761.325 Equity holdersKepentingan non pengendali 1.149.205 1.198.267 Non-controlling interest
207.935.903.427 516.972.959.592
LABA PER SAHAM DASAR/DILUSIAN 60.271 33 149.847 BASIC/DILUTED EARNINGS PER SHARE
Lihat catatan atas laporan keuangan konsolidasian yang merupakan bagian See accompanying notes to consolidated financial statementsyang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.Lihat catatan atas laporan keuangan Lihat catatan atas laporan keuangan Lihat catatan atas laporan keuangan Lihat catatan atas laporan keuangan
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102
PT Bank Resona Perdania | Laporan Tahunan 2014
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- 6 -
103
PT Bank Resona Perdania | 2014 Annual Report
P.T. BANK RESONA PERDANIA DAN ENTITAS ANAK P.T. BANK RESONA PERDANIA AND ITS SUBSIDIARYLAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CASH FLOWSUNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED31 DESEMBER 2014 DECEMBER 31, 2014
2014 2013Rp Rp
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIESLaba sebelum beban pajak 279.410.115.083 602.179.519.173 Income before tax expensePenyesuaian untuk: Adjustments for:
Pendapatan bunga (827.093.187.216) (693.482.556.587) Interest earnedBeban bunga 306.896.806.840 242.185.698.307 Interest incurredBeban cadangan kerugian Provision for allowance
penurunan nilai 104.280.064.673 81.647.155.728 for impairment lossesDepreciation of premises and equipment
Penyusutan aset tetap dan aset lain-lain 17.607.884.684 3.844.761.590 and other assetsBeban imbalan pasca kerja 28.893.756.675 10.992.453.631 Post-employment benefits expenseKerugian atas penjualan aset tetap 1.389.782.953 202.755.610 Loss on sale of premises and equipmentKeuntungan atas penjualan aset tidak lancar
tersedia untuk dijual - (266.689.625.254) Gain on sale of non-current assets held for saleSelisih kurs atas cadangan kerugian Net foreign exchange loss on allowance
penurunan nilai (110.049.925) 3.888.788.738 for impairment lossesAmortisasi atas biaya emisi 807.698.472 1.914.786.802 Amortization of issuance cost
Arus kas operasi sebelum perubahan Operating cash flows before changes in modal kerja (87.917.127.761) (13.316.262.262) working capital
Perubahan modal kerja: Changes in working capital:Penempatan pada Bank Indonesia Placements with Bank Indonesia and
dan bank lain (762.045.039.140) (68.364.000.000) other banksKredit (887.739.921.867) (1.567.443.896.688) LoansTagihan derivatif 19.895.455.074 (23.135.178.717) Derivative receivablesTagihan akseptasi (2.975.388.035) 6.329.813.969 Acceptances receivablePiutang sewa pembiayaan 17.277.058.019 (6.712.904.609) Finance lease receivablesPiutang pembiayaan konsumen 308.858.164 270.145.639 Consumer financing receivablesTagihan anjak piutang 38.402.449.215 (30.345.040.760) Factoring receivablesAset lain-lain 54.179.050.476 (91.152.439.278) Other assetsLiabilitas segera (1.523.403.130) (73.013.498.784) Liabilities payable immediatelySimpanan (327.282.910.587) 1.347.007.400.089 DepositsLiabilitas derivatif (12.546.887.426) 15.447.016.385 Derivative payablesUtang pajak (2.283.811.978) 4.805.453.377 Taxes payableLiabilitas akseptasi 2.975.388.035 (7.358.824.678) Acceptances payableLiabilitas imbalan pasca kerja (28.831.571.569) (10.942.780.157) Post-employment benefits obligationLiabilitas lain-lain 62.804.418.975 (102.130.426.190) Other liabilities
Kas yang Digunakan untuk Aktivitas Operasi (1.917.303.383.535) (620.055.422.664) Cash Used in Operating Activities Pembayaran pajak penghasilan (72.194.047.113) (77.284.649.830) Income tax paidBunga yang diterima 817.497.005.034 685.859.168.381 Interest receivedBunga yang dibayar (357.510.635.624) (283.602.399.865) Interest paid
Kas Bersih Digunakan Untuk Aktivitas Operasi (1.529.511.061.238) (295.083.303.978) Net Cash Used In Operating Activities
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIESPenempatan efek-efek (62.039.241.860) (76.235.468.778) Placement in securities
Proceeds from sale of premises and Hasil penjualan aset tetap 332.290.921 16.602.153 equipment Hasil penjualan aset tidak lancar tersedia Proceeds from sale of non-current assets
untuk dijual - 390.688.300.254 held for salePerolehan aset tetap (35.658.987.017) (8.652.047.617) Acquisitions of premises and equipment
Kas Bersih Diperoleh dari (Digunakan untuk) Net Cash Provided by (Used in) InvestingAktivitas Investasi (97.365.937.956) 305.817.386.012 Activities
Lihat catatan atas laporan keuangan konsolidasian yang merupakan bagian See accompanying notes to consolidated financial statementsyang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
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PT Bank Resona Perdania | Laporan Tahunan 2014
P.T. BANK RESONA PERDANIA DAN ENTITAS ANAK P.T. BANK RESONA PERDANIA AND ITS SUBSIDIARYLAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CASH FLOWSUNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEAR ENDED31 DESEMBER 2014 (Lanjutan) DECEMBER 31, 2014 (Continued)
2014 2013Rp Rp
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIESPerubahan pinjaman yang diterima - bersih 1.309.174.665.000 1.180.066.320.750 Changes in borrowings - netPembayaran surat berharga yang diterbitkan - (151.149.499.999) Payment of securities issuedPenurunan simpanan dari bank lain (78.324.757.326) (481.479.749.200) Decrease in deposits from other banksPembayaran dividen (100.320.000.000) (70.024.500.000) Dividend paymentsPembayaran dividen tunai entitas Payments of subsidiaries' cash dividends
anak kepada non-pengendali (400.000) (400.000) to non-controlling interest
Kas Bersih Diperoleh dari Aktivitas Pendanaan 1.130.529.507.674 477.412.171.551 Net Cash Provided by Financing Activities
KENAIKAN (PENURUNAN) BERSIH KAS DAN NET INCREASE (DECREASE) IN CASH AND SETARA KAS (496.347.491.520) 488.146.253.585 CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS AT KAS DAN SETARA KAS AWAL TAHUN 3.154.529.694.616 2.666.383.441.031 BEGINNING OF YEAR
CASH AND CASH EQUIVALENTS AT KAS DAN SETARA KAS AKHIR TAHUN 2.658.182.203.096 3.154.529.694.616 END OF YEAR
PENGUNGKAPAN TAMBAHAN SUPPLEMENTAL DISCLOSURESKas dan setara kas terdiri dari: Cash and cash equivalents consist of:
Kas 18.648.985.310 25.246.649.960 CashGiro pada Bank Indonesia 877.013.440.078 874.510.815.723 Demand deposits with Bank IndonesiaGiro pada bank lain 772.677.864.834 858.995.147.749 Demand deposits with other banksPenempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 989.841.912.874 1.395.777.081.184 and other banks
Jumlah 2.658.182.203.096 3.154.529.694.616 Total
Lihat catatan atas laporan keuangan konsolidasian yang merupakan bagian See accompanying notes to consolidated financial statementsyang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
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105
PT Bank Resona Perdania | 2014 Annual Report
P.T. BANK RESONA PERDANIA DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2014
P.T. BANK RESONA PERDANIA AND ITS SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED DECEMBER 31, 2014
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1. UMUM
1. GENERAL
a. Pendirian dan Informasi Umum
P.T. Bank Resona Perdania (“Bank”) didirikan berdasarkan akta No. 104 tanggal 31 Desember 1953 dari Raden Meester Soewandi, S.H., notaris di Jakarta. Akta pendirian tersebut telah disahkan oleh Menteri Kehakiman Republik Indonesia dengan Surat Keputusan No. J.A.5/15/11 tanggal 15 Februari 1956 dan diumumkan dalam Berita Negara Republik Indonesia No. 168, Tambahan No. 17 tanggal 28 Februari 1956.
a. Establishment and General Information
P.T. Bank Resona Perdania (the “Bank”) was established by virtue of deed No. 104 dated December 31, 1953 of Raden Meester Soewandi, S.H., notary public in Jakarta. The deed of establishment was approved by the Minister of Justice of the Republic of Indonesia through Decision Letter No. J.A.5/15/11 dated February 15, 1956 and was published in State Gazette of the Republic of Indonesia No. 168, Supplement No. 17 dated February 28, 1956.
Berdasarkan Surat Keputusan Menteri Keuangan Republik Indonesia No. 260486/UMII tanggal 23 Desember 1957, Bank memperoleh izin usaha untuk beroperasi sebagai bank umum dan berdasarkan Surat Keputusan Bank Indonesia No. 1/2KEP/DIR tanggal 28 Februari 1969 telah disetujui menjadi bank devisa.
Based on the Minister of Finance of the Republic of Indonesia’s Decision Letter No. 260486/UMII dated December 23, 1957, the Bank obtained its license to operate as a commercial bank. Pursuant to Bank Indonesia’s Decree No. 1/2KEP/DIR dated February 28, 1969, the Bank’s status was upgraded to a foreign exchange bank.
Sehubungan dengan penggabungan usaha antara The Daiwa Bank Limited selaku pemegang saham mayoritas Bank dengan The Asahi Bank Limited dimana dalam penggabungan usaha tersebut nama The Daiwa Bank Limited, berubah menjadi “Resona Bank Limited”, maka berdasarkan akta perubahan anggaran dasar Bank No. 15 tanggal 11 April 2003 yang dibuat oleh Notaris Hendra Karyadi, S.H., nama Bank telah diubah menjadi “PT Bank Resona Perdania”. Perubahan Anggaran Dasar tersebut telah disetujui oleh Menteri Kehakiman Republik Indonesia dengan Surat Keputusan No.C-09311HT.01.04.TH.2003 tanggal 29 April 2003 dan diumumkan dalam Berita Negara Republik Indonesia No. 6, tambahan No. 756 tanggal 20 Januari 2004.
In connection with the merger of the Bank’s majority shareholder, The Daiwa Bank Limited, with The Asahi Bank Limited where the majority shareholder’s name was changed to Resona Bank Limited, the Bank’s name was changed to PT Bank Resona Perdania, based on the amendment of the Bank’s Articles of Association No. 15 dated April 11, 2003 of Notary Hendra Karyadi, S.H., which have been approved by the Minister of Justice through Decision Letter No. C-09311 HT.01.04.TH.2003 dated April 29, 2003, and published in State Gazette of the Republic of Indonesia No. 6, Supplement No. 756 dated January 20, 2004.
Anggaran dasar Bank telah mengalami beberapa kali perubahan, yang terakhir dengan Akta No. 6 tanggal 26 November 2013 dari Muliani, S.H., M.kn., notaris di Jakarta mengenai pemindahan tempat kedudukan Bank. Perubahan anggaran dasar tersebut telah disetujui oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat Keputusan No. AHU-67009.A.H.01.02 tanggal 19 Desember 2013.
The Bank’s articles of association have been amended several times, the latest by Deed No. 6 dated November 26, 2013 of Muliani, S.H., M.kn., notary in Jakarta, pertaining to the translocation of domicile of the Bank. Such amendments were approved by the Minister of Law and Human Rights of theRepublic of Indonesia in Decision Letter No. AHU-67009.A.H.01.02 dated December 19, 2013.
Sesuai dengan pasal 3 anggaran dasar Bank, ruang lingkup kegiatan Bank adalah melakukan usaha di bidang perbankan. Bank mulai beroperasi secara komersial pada bulan Februari 1958.
In accordance with article 3 of the Bank’s Articles of Association, the scope of its activities is to engage in the banking industry. The Bank started its commercial activities in February 1958.
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PT Bank Resona Perdania | Laporan Tahunan 2014
P.T. BANK RESONA PERDANIA DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2014 (Lanjutan)
P.T. BANK RESONA PERDANIA AND ITS SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED DECEMBER 31, 2014 (Continued)
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Kantor pusat Bank berlokasi di Menara Mulia Lt. 5&6, Suite 501 dan 601, Jl. Jenderal Gatot Subroto Kav. 9-11, Karet Semanggi Setiabudi, Jakarta 12930 Indonesia. Bank mempunyai dua kantor cabang di Surabaya dan Bandung serta lima kantor cabang pembantu berlokasi di Cikarang, Karawang, Cibitung, Deltamas dan Suryacipta.
The Bank’s head office is located at Menara Mulia 5&6 Floor, Suite 501 and 601, Jl. Jenderal Gatot Subroto Kav. 9-11, Karet Semanggi Setiabudi, Jakarta 12930 Indonesia. The Bank has two branch offices located in Surabaya and Bandung and five sub-branch offices located in Cikarang, Karawang, Cibitung, Deltamas dan Suryacipta.
Jumlah karyawan Bank pada tanggal 31 Desember 2014 dan 2013 masing-masing adalah 297 dan 294 orang.
As of December 31, 2014 and 2013, the Bank had 297 and 294 employees, respectively.
Susunan pengurus Bank pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut:
The members of the Boards of Commissioners and Directors of the Bank as of December 31, 2014 and 2013 are as follows:
2014 2013
Board of CommissionersPresiden Komisaris Independen Didi Nurulhuda Didi Nurulhuda Independent President CommissionerKomisaris Independen Abdul Haris Hartanto Abdul Haris Hartanto Independent CommissionerKomisaris Tang Peng Wah Cheng Shui-Hee, Garry Commissioner
- Atsushi Tahara
Dewan Direksi Board of DirectorsPresiden Direktur Atsushi Tahara Akihiro Miyamoto President DirectorWakil Presiden Direktur Shiro Saito Shiro Saito Vice President DirectorDirektur Muhammad Akbar* Jojo Prajoga* Directors
Marie Ito Marie ItoIding Suherdi Iding SuherdiMasahiro Ishii Masahiro Ishii
- Muhammad Akbar
* Direktur yang membawahi Fungsi Kepatuhan / Director in-charge for Compliance Function
Dewan Komisaris
b. Entitas Anak
Bank memiliki entitas anak berikut ini :
b. Consolidated Subsidiary
The Company has the following subsidiary:
Persentase Tahun Operasi Pemilikan/ Komersial/
Domisili/ Jenis Usaha/ Percentage Start of CommercialDomicile Nature of Business of Ownership Operations 2014 2013
Rp Rp
P.T. Resona Indonesia Jakarta Perusahaan pembiayaan/ 99,99% 1984 388.073.019.125 460.921.019.510 Finance (RIF) Finance Company
Entitas Anak/ Subsidiary
Jumlah Aset/Total Assets
2. PENERAPAN STANDAR AKUNTANSI KEUANGAN BARU DAN REVISI
2. ADOPTION OF NEW AND REVISED STATEMENTS OF FINANCIAL ACCOUNTING STANDARDS
a. Standar yang berlaku efektif pada tahun berjalan
a. Standards effective in the current year
Dalam tahun berjalan, Bank dan entitas anak (selanjutnya disebut “Grup”) telah menerapkan semua standar baru dan revisi serta interpretasi yang dikeluarkan oleh Dewan Standar Akuntansi Keuangan dari Ikatan Akuntan Indonesia yang relevan dengan operasinya dan efektif untuk periode akuntansi yang dimulai pada tanggal 1 Januari 2014.
In the current year, the Bank and its subsidiary (the”Group”) have adopted all of the new and revised standards and interpretations issued by the Financial Accounting Standard Board of the Indonesian Institute of Accountants that are relevant to their operations and effective for accounting periods beginning on January 1, 2014.
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PT Bank Resona Perdania | 2014 Annual Report
P.T. BANK RESONA PERDANIA DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2014 (Lanjutan)
P.T. BANK RESONA PERDANIA AND ITS SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED DECEMBER 31, 2014 (Continued)
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ISAK 27, Pengalihan Aset dari Pelanggan ISAK 27, Transfers of Assets from Customers
ISAK 27 membahas akuntansi pengalihan aset tetap oleh entitas yang menerima pengalihan tersebut dari pelanggannya dan menyimpulkan bahwa ketika pos aset tetap alihan memenuhi definisi aset dari perspektif entitas yang menerima, entitas yang menerima harus mengakui aset tersebut sebesar nilai wajarnya pada tanggal pengalihan, dengan saldo kredit yang dihasilkan dari transaksi pengalihan diakui sebagai pendapatan sesuai dengan PSAK 23, Pendapatan.
ISAK 27 addresses the accounting by recipients for transfers of property, plant and equipment from ‘customers’ and concludes that when the item of property, plant and equipment transferred meets the definition of an asset from the perspective of the recipient, the recipient should recognise the asset at its fair value on the date of the transfer, with the credit being recognised as revenue in accordance with PSAK 23, Revenue.
ISAK 28, Pengakhiran Liabilitas Keuangan
dengan Instrumen Ekuitas ISAK 28, Extinguishing Financial
Liabilities with Equity Instruments ISAK 28 memberikan panduan akuntansi atas pengakhiran liabilitas keuangan dengan menerbitkan instrumen ekuitas. Secara khusus, ISAK 28 mensyaratkan bahwa instrumen ekuitas yang diterbitkan berdasarkan perjanjian tersebut akan diukur pada nilai wajarnya, dan setiap selisih antara jumlah tercatat liabilitas keuangan yang diakhiri dengan imbalan yang dibayarkan akan diakui dalam laba rugi.
ISAK 28 provides guidance on the accounting for the extinguishment of a financial liability by the issue of equity instruments. Specifically, ISAK 28 requires that equity instruments issued under such arrangement will be measured at their fair value, and any difference between the carrying amount of the financial liability extinguished and the consideration paid will be recognized in profit or loss.
Penerapan ISAK 27 dan ISAK 28 tidak mempunyai dampak atas jumlah yang dilaporkan dalam tahun berjalan dan tahun sebelumnya karena Grup tidak melakukan transaksi tersebut.
The application of ISAK 27 and ISAK 28 has no effect on the amounts reported in the current and prior year because the Group has not entered into any transactions of this nature.
b. Standar telah diterbitkan tapi belum
diterapkan
c. b. Standards in issue not yet adopted
Standar berikut efektif untuk periode yang dimulai pada atau setelah 1 Januari 2015, dengan penerapan dini tidak diperkenankan:
The following standards are effective for periods beginning on or after January 1, 2015, with early application not permitted:
PSAK 1 (revisi 2013), Penyajian Laporan
Keuangan PSAK 1 (revised 2013), Presentation of
Financial Statements PSAK 1 (revisi 2013) memperkenalkan terminologi baru untuk laporan laba rugi komprehensif menjadi laporan laba rugi dan penghasilan komprehensif lain. PSAK 1 mengharuskan tambahan pengungkapan dimana pos-pos dari penghasilan komprehensif lain dikelompokkan menjadi dua kategori: (1) Tidak akan direklasifikasi lebih lanjut ke laba rugi; dan (2) akan direklasifikasi lebih lanjut ke laba rugi ketika kondisi tertentu terpenuhi.
PSAK 1 (revised 2013) introduce new terminology for the statement of comprehensive income is renamed as a “statement of profit or loss and other comprehensive income”. PSAK 1 requires additional disclosures of other comprehensive income are grouped into two categories: (1) items that will not be reclassified subsequently to profit or loss; and (2) items that may be reclassified subsequently to profit or loss when specific conditions are met.
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PT Bank Resona Perdania | Laporan Tahunan 2014
P.T. BANK RESONA PERDANIA DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2014 (Lanjutan)
P.T. BANK RESONA PERDANIA AND ITS SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED DECEMBER 31, 2014 (Continued)
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PSAK 4 (revisi 2013), Laporan Keuangan Tersendiri
PSAK 4 (revised 2013), Separate Financial Statements
PSAK 4 (revisi 2009), “Laporan Keuangan Konsolidasian dan Laporan Keuangan Tersendiri” telah diubah namanya menjadi PSAK 4 (revisi 2013), “Laporan Keuangan Tersendiri” yang menjadi suatu standar yang mengatur laporan keuangan tersendiri. Panduan yang telah ada untuk laporan keuangan tersendiri tetap tidak diubah.
PSAK 4 (revised 2009), “Consolidated and Separate Financial Statements” has been renamed PSAK 4 (revised 2013), “Separate Financial Statements” which continues to be a standard dealing solely with separate financial statements. The existing guidance for separate financial statements remains unchanged.
PSAK 15 (revisi 2013), Investasi pada
Entitas Asosiasi dan Ventura Bersama PSAK 15 (revised 2013), Investments in
Associates and Joint Ventures PSAK 15 (revisi 2009), “Investasi pada Entitas Asosiasi” telah diubah namanya menjadi PSAK 15 (revisi 2013), “Investasi pada Entitas Asosiasi dan Ventura Bersama”. Ruang lingkup standar revisi diperluas untuk mencakup entitas asosiasi dan ventura bersama.
PSAK 15 (revised 2009), “Investments in Associates” has been renamed PSAK 15 (revised 2013), “Investments in Associates and Joint Ventures”. The scope of the revised standard is expanded to cover associates and joint venture.
PSAK 24 (revisi 2013), Imbalan Kerja PSAK 24 (revised 2013), Employee
Benefits Perubahan paling signifikan dalam PSAK 24 terkait kewajiban manfaat pasti dan aset program. Amandemen mensyaratkan pengakuan perubahan dalam kewajiban manfaat pasti dan nilai wajar aset program ketika amandemen terjadi, dan karenanya menghapus pendekatan koridor dan mempercepat pengakuan biaya jasa lalu. Amandemen tersebut mensyaratkan seluruh keuntungan dan kerugian aktuaria diakui segera melalui penghasilan komprehensif lain.
The main change of PSAK 24 relates to the accounting for benefit obligations and plan assets. The amendments require the recognition of changes in defined benefit obligations and in fair value of plan assets when they occur, and hence eliminate the 'corridor approach' and accelerate the recognition of past service costs. The amendments require all actuarial gains and losses to be recognised immediately through other comprehensive income.
PSAK 46 (revisi 2014), Pajak Penghasilan PSAK 46 (revised 2014), Income Tax
PSAK 46 (revisi 2014), memberikan penekanan pada pengukuran pajak tangguhan atas aset yang diukur dengan nilai wajar, dengan mengasumsikan bahwa jumlah tercatat aset akan dipulihkan melalui penjualan. PSAK 46 menghilangkan pengaturan pajak penghasilan final.
PSAK 46 (revised 2014), emphasize on measurement of deferred tax on assets measured at fair value, assuming that the carrying amount of the assets will be recovered through sales. PSAK 46 remove references to final tax.
PSAK 48 (revisi 2014), Penurunan Nilai
Aset PSAK 48 (revised 2014), Impairment of
Asset Perubahan dalam PSAK 48 (revisi 2014), terutama berkaitan dengan perubahan definisi dan pengaturan nilai wajar dalam PSAK 68.
Changes in PSAK 48 (revised 2014), mainly to incorporate the changes in definition and requirements of fair value in PSAK 68.
PSAK 50 (annual improvement),
Instrumen Keuangan: Penyajian, PSAK 55 (annual improvement), Instrumen Keuangan: Pengakuan dan Pengukuran dan PSAK 60 (annual improvement), Instrumen Keuangan: Pengungkapan
PSAK 50 (annual improvement), Financial Instrument: Presentation, PSAK 55 (annual improvement), Financial Instrument: Recognition and Measurement and PSAK 60 (annual improvement), Financial Instrument: Disclosures