The document is the financial statements of PT Bank Tabungan Negara (Persero) Tbk for the year ended December 31, 2018. It includes a statement of financial position presenting assets and liabilities in order of liquidity. Total assets were Rp306 trillion, up from Rp261 trillion the previous year. Liabilities included customer deposits of Rp211 trillion, up from Rp181 trillion the previous year, and borrowings of Rp15.5 trillion, up from Rp7 trillion the previous year.
IFAD Loan and Grants Operational ManualIFAD Vietnam
The IFAD Loan and Grant Administration Operational Manual outlines the policies and pro-
cedures applied by the International Fund for Agricultural Development (IFAD or the Fund)
with regard to loans and grants and to the cofinancing grants with which the Fund is
entrusted. These are subject to the Fund’s General Conditions for Agricultural Development
Financing (the ‘General Conditions’). The manual does not apply to non-project-related
grants (technical assistance or research grants provided to non-governmental organizations
or the Global Mechanism, among others). It is intended for use by the staff and consultants
employed by IFAD to assist with project appraisal and by staff of the cooperating institutions
(CIs) appointed by IFAD to handle loan or grant administration on the Fund’s behalf.
Unless otherwise indicated, the policies and procedures set forth in the manual apply
equally to loans and grants made by IFAD and to the cofinancing grants the Fund administers.
For the sake of readability, the term ‘Borrower’ has been used to refer to both the beneficiaries
of loans and the recipients of grants, and the term ‘loan’ has been used to refer to
both loans and grants. Instructions to Borrowers on the procedures for the withdrawal of
loan funds are provided by the CIs based on the procedures for their own lending programmes
or, in the case of institutions that have no lending programmes of their own,
adapted from those of other CIs.
The manual is issued in the form of a loose-leaf binder so that individual sections may
be readily updated as amendments are introduced. The table of contents shows the date of
issuance of the latest version of each section, and individual sections include cross references
to other, related sections. The manual replaces all earlier directives on the topics covered and
incorporates a number of amendments to previous instructions. The assistant controller,
loans and grants, is responsible for keeping this manual updated and for advising the CIs of
changes in IFAD’s policies and procedures related to the Fund’s loans and grants.
Abbreviations and acronyms have been used throughout the manual. A list is given on
the following page.
During the preparation of the manual, the views were sought of the staff of IFAD and the
Fund’s CIs, and the comments received have been incorporated to the extent possible. Any
further comments would be welcome, as this would help us update and improve the clarity
of the directives. In such cases, please send these comments to the address shown below.1
This manual remains the property of IFAD, and all copies are to be returned to the Office
of the Controller when staff members reach the end of their employment with IFAD or at the
termination of a CI’s appointment.
IFAD Loan and Grants Operational ManualIFAD Vietnam
The IFAD Loan and Grant Administration Operational Manual outlines the policies and pro-
cedures applied by the International Fund for Agricultural Development (IFAD or the Fund)
with regard to loans and grants and to the cofinancing grants with which the Fund is
entrusted. These are subject to the Fund’s General Conditions for Agricultural Development
Financing (the ‘General Conditions’). The manual does not apply to non-project-related
grants (technical assistance or research grants provided to non-governmental organizations
or the Global Mechanism, among others). It is intended for use by the staff and consultants
employed by IFAD to assist with project appraisal and by staff of the cooperating institutions
(CIs) appointed by IFAD to handle loan or grant administration on the Fund’s behalf.
Unless otherwise indicated, the policies and procedures set forth in the manual apply
equally to loans and grants made by IFAD and to the cofinancing grants the Fund administers.
For the sake of readability, the term ‘Borrower’ has been used to refer to both the beneficiaries
of loans and the recipients of grants, and the term ‘loan’ has been used to refer to
both loans and grants. Instructions to Borrowers on the procedures for the withdrawal of
loan funds are provided by the CIs based on the procedures for their own lending programmes
or, in the case of institutions that have no lending programmes of their own,
adapted from those of other CIs.
The manual is issued in the form of a loose-leaf binder so that individual sections may
be readily updated as amendments are introduced. The table of contents shows the date of
issuance of the latest version of each section, and individual sections include cross references
to other, related sections. The manual replaces all earlier directives on the topics covered and
incorporates a number of amendments to previous instructions. The assistant controller,
loans and grants, is responsible for keeping this manual updated and for advising the CIs of
changes in IFAD’s policies and procedures related to the Fund’s loans and grants.
Abbreviations and acronyms have been used throughout the manual. A list is given on
the following page.
During the preparation of the manual, the views were sought of the staff of IFAD and the
Fund’s CIs, and the comments received have been incorporated to the extent possible. Any
further comments would be welcome, as this would help us update and improve the clarity
of the directives. In such cases, please send these comments to the address shown below.1
This manual remains the property of IFAD, and all copies are to be returned to the Office
of the Controller when staff members reach the end of their employment with IFAD or at the
termination of a CI’s appointment.
The European Unemployment Puzzle: implications from population agingGRAPE
We study the link between the evolving age structure of the working population and unemployment. We build a large new Keynesian OLG model with a realistic age structure, labor market frictions, sticky prices, and aggregate shocks. Once calibrated to the European economy, we quantify the extent to which demographic changes over the last three decades have contributed to the decline of the unemployment rate. Our findings yield important implications for the future evolution of unemployment given the anticipated further aging of the working population in Europe. We also quantify the implications for optimal monetary policy: lowering inflation volatility becomes less costly in terms of GDP and unemployment volatility, which hints that optimal monetary policy may be more hawkish in an aging society. Finally, our results also propose a partial reversal of the European-US unemployment puzzle due to the fact that the share of young workers is expected to remain robust in the US.
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Financial Assets: Debit vs Equity Securities.pptxWrito-Finance
financial assets represent claim for future benefit or cash. Financial assets are formed by establishing contracts between participants. These financial assets are used for collection of huge amounts of money for business purposes.
Two major Types: Debt Securities and Equity Securities.
Debt Securities are Also known as fixed-income securities or instruments. The type of assets is formed by establishing contracts between investor and issuer of the asset.
• The first type of Debit securities is BONDS. Bonds are issued by corporations and government (both local and national government).
• The second important type of Debit security is NOTES. Apart from similarities associated with notes and bonds, notes have shorter term maturity.
• The 3rd important type of Debit security is TRESURY BILLS. These securities have short-term ranging from three months, six months, and one year. Issuer of such securities are governments.
• Above discussed debit securities are mostly issued by governments and corporations. CERTIFICATE OF DEPOSITS CDs are issued by Banks and Financial Institutions. Risk factor associated with CDs gets reduced when issued by reputable institutions or Banks.
Following are the risk attached with debt securities: Credit risk, interest rate risk and currency risk
There are no fixed maturity dates in such securities, and asset’s value is determined by company’s performance. There are two major types of equity securities: common stock and preferred stock.
Common Stock: These are simple equity securities and bear no complexities which the preferred stock bears. Holders of such securities or instrument have the voting rights when it comes to select the company’s board of director or the business decisions to be made.
Preferred Stock: Preferred stocks are sometime referred to as hybrid securities, because it contains elements of both debit security and equity security. Preferred stock confers ownership rights to security holder that is why it is equity instrument
<a href="https://www.writofinance.com/equity-securities-features-types-risk/" >Equity securities </a> as a whole is used for capital funding for companies. Companies have multiple expenses to cover. Potential growth of company is required in competitive market. So, these securities are used for capital generation, and then uses it for company’s growth.
Concluding remarks
Both are employed in business. Businesses are often established through debit securities, then what is the need for equity securities. Companies have to cover multiple expenses and expansion of business. They can also use equity instruments for repayment of debits. So, there are multiple uses for securities. As an investor, you need tools for analysis. Investment decisions are made by carefully analyzing the market. For better analysis of the stock market, investors often employ financial analysis of companies.
USDA Loans in California: A Comprehensive Overview.pptxmarketing367770
USDA Loans in California: A Comprehensive Overview
If you're dreaming of owning a home in California's rural or suburban areas, a USDA loan might be the perfect solution. The U.S. Department of Agriculture (USDA) offers these loans to help low-to-moderate-income individuals and families achieve homeownership.
Key Features of USDA Loans:
Zero Down Payment: USDA loans require no down payment, making homeownership more accessible.
Competitive Interest Rates: These loans often come with lower interest rates compared to conventional loans.
Flexible Credit Requirements: USDA loans have more lenient credit score requirements, helping those with less-than-perfect credit.
Guaranteed Loan Program: The USDA guarantees a portion of the loan, reducing risk for lenders and expanding borrowing options.
Eligibility Criteria:
Location: The property must be located in a USDA-designated rural or suburban area. Many areas in California qualify.
Income Limits: Applicants must meet income guidelines, which vary by region and household size.
Primary Residence: The home must be used as the borrower's primary residence.
Application Process:
Find a USDA-Approved Lender: Not all lenders offer USDA loans, so it's essential to choose one approved by the USDA.
Pre-Qualification: Determine your eligibility and the amount you can borrow.
Property Search: Look for properties in eligible rural or suburban areas.
Loan Application: Submit your application, including financial and personal information.
Processing and Approval: The lender and USDA will review your application. If approved, you can proceed to closing.
USDA loans are an excellent option for those looking to buy a home in California's rural and suburban areas. With no down payment and flexible requirements, these loans make homeownership more attainable for many families. Explore your eligibility today and take the first step toward owning your dream home.
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Turin Startup Ecosystem 2024 - Ricerca sulle Startup e il Sistema dell'Innov...Quotidiano Piemontese
Turin Startup Ecosystem 2024
Una ricerca de il Club degli Investitori, in collaborazione con ToTeM Torino Tech Map e con il supporto della ESCP Business School e di Growth Capital
Turin Startup Ecosystem 2024 - Ricerca sulle Startup e il Sistema dell'Innov...
Financial statement 2018-tahunan-bbtn
1. Perseroan dengan ini menyampaikan laporan keuangan untuk Tahun Bulan yang berakhir pada 31/12/2018 dengan ikhtisar sebagai berikut :
Informasi mengenai anak perusahaan Perseroan sebagai berikut :
Dokumen ini merupakan dokumen resmi PT Bank Tabungan Negara (Persero) Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara
elektronik. PT Bank Tabungan Negara (Persero) Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
Nomor Surat 110/CSD/IR/III/2019
Nama Emiten PT Bank Tabungan Negara (Persero) Tbk
Kode Emiten BBTN
Perihal Penyampaian Laporan Keuangan Tahunan
No Nama Kegiatan
Usaha
Lokasi Tahun
Komersil
Status
Operasi
Jumlah Aset Satuan Mata
Uang
Persentase
(%)
1
2. [1000000] General information
Informasi umum General information
31 December 2018
Nama entitas PT Bank Tabungan Negara
(Persero) Tbk
Entity name
Penjelasan perubahan nama dari akhir
periode laporan sebelumnya
Explanation of change in name from the
end of the preceding reporting period
Kode entitas BBTN Entity code
Nomor identifikasi entitas AA541 Entity identification number
Industri utama entitas Keuangan dan Syariah /
Financial and Sharia
Entity main industry
Sektor 8. Finance Sector
Subsektor 81. Bank Subsector
Informasi pemegang saham pengendali Indonesian Government Controlling shareholder information
Jenis entitas Local Company - Indonesia
Jurisdiction
Type of entity
Jenis efek yang dicatatkan Saham dan Obligasi / Stock and
Bond
Type of listed securities
Jenis papan perdagangan tempat
entitas tercatat
Utama / Main Type of board on which the entity is
listed
Apakah merupakan laporan keuangan
satu entitas atau suatu kelompok entitas
Entitas tunggal / Single entity Whether the financial statements are of
an individual entity or a group of entities
Periode penyampaian laporan
keuangan
Tahunan / Annual Period of financial statements
submissions
Tanggal awal periode berjalan January 01, 2018 Current period start date
Tanggal akhir periode berjalan December 31, 2018 Current period end date
Tanggal akhir tahun sebelumnya December 31, 2017 Prior year end date
Tanggal awal periode sebelumnya January 01, 2017 Prior period start date
Tanggal akhir periode sebelumnya December 31, 2017 Prior period end date
Mata uang pelaporan Rupiah / IDR Description of presentation currency
Kurs konversi pada tanggal pelaporan
jika mata uang penyajian selain rupiah
Conversion rate at reporting date if
presentation currency is other than
rupiah
Pembulatan yang digunakan dalam
penyajian jumlah dalam laporan
keuangan
Jutaan / In Million Level of rounding used in financial
statements
Jenis laporan atas laporan keuangan Diaudit / Audited Type of report on financial statements
Jenis opini auditor Wajar Tanpa Pengecualian /
Unqualified
Type of auditor's opinion
Hal yang diungkapkan dalam paragraf
pendapat untuk penekanan atas suatu
masalah atau paragraf penjelasan
lainnya, jika ada
Matters disclosed in emphasis-of-matter
or other-matter paragraph, if any
Hasil penugasan review Result of review engagement
Tanggal laporan audit atau hasil laporan
review
March 29, 2019 Date of auditor's opinion or result of
review report
Auditor tahun berjalan Purwantono, Sungkoro & Surja Current year auditor
Nama partner audit tahun berjalan Purwantono,Sungkoro,& Surja Name of current year audit signing
partner
Lama tahun penugasan partner yang
menandatangani
Number of years served as audit
signing partner
Auditor tahun sebelumnya Purwantono, Sungkoro dan Surja Prior year auditor
Nama partner audit tahun sebelumnya Purwantono, Sungkoro & Surja Name of prior year audit signing partner
Kepatuhan terhadap pemenuhan
peraturan BAPEPAM LK VIII G 11
tentang tanggung jawab direksi atas
laporan keuangan
Ya / Yes Whether in compliance with BAPEPAM
LK VIII G 11 rules concerning
responsibilities of board of directors on
financial statements
3. Kepatuhan terhadap pemenuhan
peraturan BAPEPAM LK VIII A dua
tentang independensi akuntan yang
memberikan jasa audit di pasar modal
Ya / Yes Whether in compliance with BAPEPAM
LK VIII A two rules concerning
independence of accountant providing
audit services in capital market
4. [4220000] Statement of financial position presented using order of liquidity -
Financial and Sharia Industry
Laporan posisi
keuangan
Statement of financial
position
31 December 2018 31 December 2017
Aset Assets
Kas 1,243,615 1,027,554 Cash
Giro pada bank indonesia 15,417,862 12,554,585 Current accounts with bank
Indonesia
Giro pada bank lain Current accounts with other
banks
Giro pada bank lain pihak
ketiga
718,377 295,378 Current accounts with other
banks third parties
Giro pada bank lain pihak
berelasi
870,392 262,619 Current accounts with other
banks related parties
Cadangan kerugian
penurunan nilai pada giro
pada bank lain
( )
1,718 ( )
1,696 Allowance for impairment
losses for current accounts
with other bank
Penempatan pada bank
indonesia dan bank lain
Placements with bank
Indonesia and other banks
Penempatan pada bank
indonesia dan bank lain
pihak ketiga
26,461,116 24,691,186 Placements with bank
Indonesia and other banks
third parties
Penempatan pada bank
indonesia dan bank lain
pihak berelasi
3,644 6,317 Placements with bank
Indonesia and other banks
related parties
Efek-efek yang
diperdagangkan
Marketable securities
Efek-efek yang
diperdagangkan pihak
ketiga
4,991,546 6,532,212 Marketable securities third
parties
Efek-efek yang
diperdagangkan pihak
berelasi
877,112 1,188,742 Marketable securities
related parties
Cadangan kerugian
penurunan nilai pada
efek-efek yang
diperdagangkan
( )
20,173 ( )
14,923 Allowance for impairment
losses for marketable
securities
Tagihan akseptasi Acceptance receivables
Tagihan akseptasi pihak
berelasi
528,148 8,081 Acceptance receivables
related parties
Pinjaman yang diberikan Loans
Pinjaman yang diberikan
pihak ketiga
204,110,956 176,511,761 Loans third parties
Pinjaman yang diberikan
pihak berelasi
11,605,291 4,491,022 Loans related parties
Cadangan kerugian
penurunan nilai pada
pinjaman yang diberikan
( )
2,777,845 ( )
2,024,561 Allowance for impairment
losses for loans
Piutang murabahah Murabahah receivables
Piutang murabahah pihak
ketiga
15,837,622 12,033,525 Murabahah receivables
third parties
Piutang murabahah pihak
berelasi
1,818 411 Murabahah receivables
related parties
Cadangan kerugian
penurunan nilai pada
piutang murabahah
( )
31,003 ( )
22,826 Allowance for impairment
losses for murabahah
receivables
5. Piutang istishna Istishna receivables
Piutang istishna pihak
ketiga
1,520,990 1,090,406 Istishna receivables third
parties
Piutang istishna pihak
berelasi
1,654 Istishna receivables related
parties
Cadangan kerugian
penurunan nilai pada
piutang istishna
( )
16,083 ( )
12,374 Allowance for impairment
losses for istishna
receivables
Pinjaman qardh Qardh funds
Pinjaman qardh pihak
ketiga
68,849 115,769 Qardh funds third parties
Pinjaman qardh pihak
berelasi
124 0 Qardh funds related parties
Cadangan kerugian
penurunan nilai pada
pinjaman qardh
( )
2,172 ( )
2,020 Allowance for impairment
losses for qardh funds
Pembiayaan mudharabah Mudharabah financing
Pembiayaan mudharabah
pihak ketiga
616,198 795,318 Mudharabah financing third
parties
Cadangan kerugian
penurunan nilai pada
pembiayaan mudharabah
( )
192,381 ( )
111,886 Allowance for impairment
losses for mudharabah
financing
Pembiayaan musyarakah Musyarakah financing
Pembiayaan musyarakah
pihak ketiga
3,994,172 3,952,369 Musyarakah financing third
parties
Cadangan kerugian
penurunan nilai pada
pembiayaan musyarakah
( )
278,648 ( )
182,320 Allowance for impairment
losses for musyarakah
financing
Obligasi pemerintah 9,393,138 8,183,973 Government bonds
Biaya dibayar dimuka 1,270,875 769,454 Prepaid expenses
Pajak dibayar dimuka 409,138 413,079 Prepaid taxes
Aset pajak tangguhan 260,251 174,555 Deferred tax assets
Aset tetap 5,017,694 4,837,319 Property and equipment
Agunan yang diambil alih 77,591 77,591 Foreclosed assets
Aset lainnya 4,458,044 3,724,647 Other assets
Jumlah aset 306,436,194 261,365,267 Total assets
Liabilitas, dana syirkah
temporer dan ekuitas
Liabilities, temporary syirkah
funds and equity
Liabilitas Liabilities
Liabilitas segera 2,257,308 2,785,837 Obligations due
immediately
Bagi hasil yang belum
dibagikan
44,622 28,037 Undistributed profit sharing
Simpanan nasabah Customers Deposits
Giro Current accounts
Giro pihak ketiga 17,774,334 9,871,173 Current accounts
third parties
Giro pihak berelasi 35,898,854 40,148,653 Current accounts
related parties
Giro wadiah Wadiah demand
deposits
Giro wadiah pihak
ketiga
1,314,451 956,128 Wadiah demand
deposits third parties
Giro wadiah pihak
berelasi
1,467,403 1,793,198 Wadiah demand
deposits related
parties
Tabungan Savings
Tabungan pihak
ketiga
37,991,758 37,672,125 Savings third parties
Tabungan pihak 359,081 545,811 Savings related
6. berelasi parties
Tabungan wadiah Wadiah savings
Tabungan wadiah
pihak ketiga
765,695 621,268 Wadiah savings third
parties
Tabungan wadiah
pihak berelasi
629 1,133 Wadiah savings
related parties
Deposito berjangka Time deposits
Deposito berjangka
pihak ketiga
69,989,506 33,155,848 Time deposits third
parties
Deposito berjangka
pihak berelasi
45,472,777 52,326,084 Time deposits
related parties
Simpanan dari bank lain 2,992,579 5,063,433 Other banks deposits
Efek yang dijual dengan
janji untuk dibeli kembali
935,000 1,385,000 Securities sold with
repurchase agreement
Liabilitas derivatif Derivative payables
Liabilitas derivatif pihak
ketiga
152 Derivative payables
third parties
Liabilitas akseptasi 528,148 8,081 Acceptance payables
Pinjaman yang diterima Borrowings
Pinjaman yang diterima
pihak ketiga
7,430,342 2,997,908 Borrowings third parties
Pinjaman yang diterima
pihak berelasi
8,069,151 4,993,145 Borrowings related
parties
Efek yang diterbitkan Securities issued
Obligasi 17,036,480 17,932,020 Bonds
Efek yang diterbitkan
lainnya
3,608,280 2,548,439 Others securities issued
Pendapatan ditangguhkan 331,226 396,991 Deferred income
Beban akrual 685,361 544,866 Accrued expenses
Liabilitas lainnya 5,534,043 4,902,650 Other liabilities
Kewajiban imbalan pasca
kerja
297,318 260,316 post-employment benefit
obligations
Pinjaman subordinasi Subordinated loans
Pinjaman subordinasi
pihak berelasi
2,999,519 2,999,319 Subordinated loans
related parties
Jumlah liabilitas 263,784,017 223,937,463 Total liabilities
Dana syirkah temporer Temporary syirkah funds
Bukan bank Non-banks
Giro mudharabah Mudharabah current
account
Giro mudharabah
pihak ketiga
1,059,437 1,731,342 Mudharabah current
account third parties
Giro berjangka
mudharabah pihak
berelasi
534,835 154,636 Mudharabah current
account related
parties
Tabungan
mudharabah
Mudharabah saving
deposits
Tabungan
mudharabah pihak
ketiga
2,675,780 1,905,085 Mudharabah saving
deposits third parties
Tabungan
mudharabah pihak
berelasi
84,289 201,157 Mudharabah saving
deposits related
parties
Deposito berjangka
mudharabah
Mudharabah time
deposits
Deposito berjangka
mudharabah pihak
ketiga
8,814,203 6,431,893 Mudharabah time
deposits third parties
Deposito berjangka
mudharabah pihak
5,625,953 4,958,259 Mudharabah time
deposits related
7. berelasi parties
Bank Bank
Giro mudharabah 315 2,334 Mudharabah current
account
Tabungan mudharabah
(ummat)
8,857 1,632 Mudharabah saving
deposits (ummat)
Deposito berjangka
mudharabah
8,060 378,032 Mudharabah time
deposits
Jumlah dana syirkah
temporer
18,811,729 15,764,370 Total temporary syirkah
funds
Ekuitas Equity
Ekuitas yang
diatribusikan kepada
pemilik entitas induk
Equity attributable to
equity owners of parent
entity
Saham biasa 5,295,000 5,295,000 Common stocks
Tambahan modal
disetor
2,054,454 2,054,454 Additional paid-in capital
Cadangan revaluasi 2,966,991 2,966,991 Revaluation reserves
Cadangan perubahan
nilai wajar aset
keuangan tersedia
untuk dijual
( )
107,430 ( )
21,742 Reserve for changes in
fair value of
available-for-sale
financial assets
Cadangan pengukuran
kembali program
imbalan pasti
( )
82,886 ( )
143,158 Reserve of
remeasurements of
defined benefit plans
Saldo laba (akumulasi
kerugian)
Retained earnings
(deficit)
Saldo laba yang
telah ditentukan
penggunaanya
Appropriated
retained earnings
Cadangan umum
dan wajib
9,909,181 7,487,208 General and
legal reserves
Cadangan
khusus
840,476 840,476 Specific reserves
Saldo laba yang
belum ditentukan
penggunaannya
2,964,662 3,184,205 Unappropriated
retained earnings
Jumlah ekuitas yang
diatribusikan kepada
pemilik entitas induk
23,840,448 21,663,434 Total equity attributable
to equity owners of
parent entity
Jumlah ekuitas 23,840,448 21,663,434 Total equity
Jumlah liabilitas, dana syirkah
temporer dan ekuitas
306,436,194 261,365,267 Total liabilities, temporary
syirkah funds and equity
8. [4312000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by nature - Financial and Sharia Industry
Laporan laba rugi dan
penghasilan
komprehensif lain
Statement of profit or
loss and other
comprehensive
income
31 December 2018 31 December 2017
Pendapatan dan beban
operasional
Operating income and
expenses
Pendapatan bunga 20,781,512 18,446,732 Interest income
Beban bunga ( )
11,768,815 ( )
9,930,642 Interest expenses
Pendapatan pengelolaan dana
oleh bank sebagai mudharib
2,070,246 1,644,868 Revenue from fund
management as mudharib
Hak pihak ketiga atas bagi
hasil dana syirkah temporer
( )
993,766 ( )
820,018 Third parties share on return of
temporary syirkah funds
Pendapatan sekuritas Securities income
Keuntungan (kerugian) dari
transaksi perdagangan efek
yang telah direalisasi
446,139 396,420 Realised gains (losses) on
trading of marketable
securities
Keuntungan (kerugian)
perubahan nilai wajar efek
42,315 6,344 Gains (losses) on changes
in fair value of marketable
securities
Pendapatan operasional
lainnya
Other operating income
Penerimaan kembali aset
yang telah dihapusbukukan
130,900 138,972 Revenue from recovery of
written-off assets
Keuntungan (kerugian)
selisih kurs mata uang
asing
0 Gains (losses) on changes
in foreign exchange rates
Pendapatan operasional
lainnya
1,452,240 1,062,394 Other operating income
Pemulihan penyisihan
kerugian penurunan nilai
Recovery of impairment loss
Pemulihan penyisihan
kerugian penurunan nilai
aset non-keuangan
0 15 Recovery of impairment
loss of non-financial assets
Pembentukan kerugian
penurunan nilai
Allowances for impairment
losses
Pembentukan penyisihan
kerugian penurunan nilai
aset produktif
( )
1,714,331 ( )
884,416 Allowances for impairment
losses on earnings assets
Pembentukan penyisihan
kerugian penurunan nilai
aset non-produktif
( )
96 Allowances for impairment
losses on non-earnings
assets
Beban operasional lainnya Other operating expenses
Beban umum dan
administrasi
( )
4,648,790 ( )
4,192,401 General and administrative
expenses
Beban sewa,
pemeliharaan, dan
perbaikan
( )
1,453,125 ( )
1,314,944 Rent, maintenance and
improvement expenses
Beban operasional
lainnya
( )
750,629 ( )
661,421 Other operating expenses
Jumlah laba operasional 3,593,800 3,891,903 Total profit from operation
Pendapatan dan beban bukan
operasional
Non-operating income and
expense
Pendapatan bukan operasional 16,475 253 Non-operating income
9. Beban bukan operasional ( )
30,601 Non-operating expenses
Jumlah laba (rugi) sebelum pajak
penghasilan
3,610,275 3,861,555 Total profit (loss) before tax
Pendapatan (beban) pajak ( )
802,352 ( )
834,089 Tax benefit (expenses)
Jumlah laba (rugi) dari operasi
yang dilanjutkan
2,807,923 3,027,466 Total profit (loss) from continuing
operations
Jumlah laba (rugi) 2,807,923 3,027,466 Total profit (loss)
Pendapatan komprehensif
lainnya, setelah pajak
Other comprehensive income,
after tax
Pendapatan komprehensif
lainnya yang tidak akan
direklasifikasi ke laba rugi,
setelah pajak
Other comprehensive
income that will not be
reclassified to profit or loss,
after tax
Pendapatan komprehensif
lainnya atas keuntungan
(kerugian) hasil revaluasi
aset tetap, setelah pajak
0 0 Other comprehensive
income for gains (losses)
on revaluation of property
and equipment, after tax
Pendapatan komprehensif
lainnya atas pengukuran
kembali kewajiban manfaat
pasti, setelah pajak
60,272 ( )
64,612 Other comprehensive
income for remeasurement
of defined benefit
obligation, after tax
Jumlah pendapatan
komprehensif lainnya yang
tidak akan direklasifikasi ke
laba rugi, setelah pajak
60,272 ( )
64,612 Total other comprehensive
income that will not be
reclassified to profit or loss,
after tax
Pendapatan komprehensif
lainnya yang akan
direklasifikasi ke laba rugi,
setelah pajak
Other comprehensive
income that may be
reclassified to profit or loss,
after tax
Keuntungan (kerugian)
yang belum direalisasi atas
perubahan nilai wajar aset
keuangan yang tersedia
untuk dijual, setelah pajak
( )
85,688 93,825 Unrealised gains (losses)
on changes in fair value of
available-for-sale financial
assets, after tax
Jumlah pendapatan
komprehensif lainnya yang
akan direklasifikasi ke laba
rugi, setelah pajak
( )
85,688 93,825 Total other comprehensive
income that may be
reclassified to profit or loss,
after tax
Jumlah pendapatan
komprehensif lainnya, setelah
pajak
( )
25,416 29,213 Total other comprehensive
income, after tax
Jumlah laba rugi komprehensif 2,782,507 3,056,679 Total comprehensive income
Laba (rugi) yang dapat
diatribusikan
Profit (loss) attributable to
Laba (rugi) yang dapat
diatribusikan ke entitas induk
2,807,923 3,027,466 Profit (loss) attributable to
parent entity
Laba rugi komprehensif yang
dapat diatribusikan
Comprehensive income
attributable to
Laba rugi komprehensif yang
dapat diatribusikan ke entitas
induk
2,782,507 3,056,679 Comprehensive income
attributable to parent entity
Laba (rugi) per saham Earnings (loss) per share
Laba per saham dasar
diatribusikan kepada pemilik
entitas induk
Basic earnings per share
attributable to equity owners
of the parent entity
Laba (rugi) per saham
dasar dari operasi yang
dilanjutkan
265 286 Basic earnings (loss) per
share from continuing
operations
Laba (rugi) per saham
dilusian
Diluted earnings (loss) per
share
Laba (rugi) per saham
dilusian dari operasi yang
265 286 Diluted earnings (loss) per
share from continuing
11. [4410000] Statement of changes in equity - Financial and Sharia Industry - Current Year
31 December 2018
Laporan perubahan ekuitas Statement of changes in
equity
Saham biasa Tambahan modal disetor Cadangan revaluasi
Cadangan perubahan nilai
wajar aset keuangan tersedia
untuk dijual
Cadangan pengukuran kembali
program imbalan pasti
Saldo laba yang telah
ditentukan
penggunaannya-cadangan
umum dan wajib
Saldo laba yang telah
ditentukan
penggunaannya-cadangan
khusus
Saldo laba yang belum
ditentukan penggunaannya
Ekuitas yang dapat
diatribusikan kepada entitas
induk
Ekuitas
Common stocks Additional paid-in capital Revaluation reserves
Reserve for changes in fair
value of available-for-sale
financial assets
Reserve of remeasurements of
defined benefit plans
Appropriated retained
earnings-general and legal
reserves
Appropriated retained
earnings-specific reserves
Unappropriated retained
earnings
Equity attributable to parent
entity
Equity
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian
kembali
5,295,000 2,054,454 2,966,991 ( )
21,742 ( )
143,158 7,487,208 840,476 3,184,205 21,663,434 21,663,434 Balance before restatement at
beginning of period
Penyesuaian Adjustments
Penerapan awal standar akuntansi
baru dan revisi
0 0 Initial adoption of new and revised
accounting standards
Perubahan kebijakan akuntansi
secara sukarela
0 0 Voluntary changes in accounting
policies
Koreksi kesalahan periode lalu 0 0 Correction of prior period errors
Penyesuaian lainnya 0 0 Other adjustments
Posisi ekuitas, awal periode 5,295,000 2,054,454 2,966,991 ( )
21,742 ( )
143,158 7,487,208 840,476 3,184,205 21,663,434 21,663,434 Equity position, beginning of the period
Laba (rugi) 2,807,923 2,807,923 2,807,923 Profit (loss)
Pendapatan komprehensif lainnya ( )
85,688 60,272 ( )
25,416 ( )
25,416 Other comprehensive income
Pembentukan cadangan umum 2,421,973 ( )
2,421,973 0 0 Allocation for general reserves
Pembentukan cadangan khusus 0 0 Allocation for specific reserves
Distribusi dividen kas ( )
605,493 ( )
605,493 ( )
605,493 Distributions of cash dividends
Distribusi dividen saham ( )
0 ( )
0 Distributions of stock dividends
Posisi ekuitas, akhir periode 5,295,000 2,054,454 2,966,991 ( )
107,430 ( )
82,886 9,909,181 840,476 2,964,662 23,840,448 23,840,448 Equity position, end of the period
12. [4410000] Statement of changes in equity - Financial and Sharia Industry - Prior Year
31 December 2017
Laporan perubahan ekuitas Statement of changes in
equity
Saham biasa Tambahan modal disetor Opsi saham Cadangan revaluasi
Cadangan perubahan nilai
wajar aset keuangan tersedia
untuk dijual
Cadangan pengukuran kembali
program imbalan pasti
Saldo laba yang telah
ditentukan
penggunaannya-cadangan
umum dan wajib
Saldo laba yang telah
ditentukan
penggunaannya-cadangan
khusus
Saldo laba yang belum
ditentukan penggunaannya
Ekuitas yang dapat
diatribusikan kepada entitas
induk
Ekuitas
Common stocks Additional paid-in capital Stock options Revaluation reserves
Reserve for changes in fair
value of available-for-sale
financial assets
Reserve of remeasurements of
defined benefit plans
Appropriated retained
earnings-general and legal
reserves
Appropriated retained
earnings-specific reserves
Unappropriated retained
earnings
Equity attributable to parent
entity
Equity
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian
kembali
5,295,000 2,054,454 0 2,966,991 ( )
115,567 ( )
78,546 5,392,083 840,476 2,775,645 19,130,536 19,130,536 Balance before restatement at
beginning of period
Penyesuaian Adjustments
Penerapan awal standar akuntansi
baru dan revisi
0 0 Initial adoption of new and revised
accounting standards
Perubahan kebijakan akuntansi
secara sukarela
0 0 Voluntary changes in accounting
policies
Koreksi kesalahan periode lalu 0 0 Correction of prior period errors
Penyesuaian lainnya 0 0 Other adjustments
Posisi ekuitas, awal periode 5,295,000 2,054,454 0 2,966,991 ( )
115,567 ( )
78,546 5,392,083 840,476 2,775,645 19,130,536 19,130,536 Equity position, beginning of the period
Laba (rugi) 3,027,466 3,027,466 3,027,466 Profit (loss)
Pendapatan komprehensif lainnya 93,825 ( )
64,612 29,213 29,213 Other comprehensive income
Pembentukan cadangan umum 2,095,125 ( )
2,095,125 0 0 Allocation for general reserves
Pembentukan cadangan khusus 0 0 Allocation for specific reserves
Distribusi dividen kas ( )
523,781 ( )
523,781 ( )
523,781 Distributions of cash dividends
Distribusi dividen saham ( )
0 ( )
0 Distributions of stock dividends
Penerbitan saham biasa 0 0 Issuance of common stocks
Penerbitan saham preferen 0 0 Issuance of preferred stocks
Biaya emisi efek ( )
0 ( )
0 Stock issuance costs
Posisi ekuitas, akhir periode 5,295,000 2,054,454 2,966,991 ( )
21,742 ( )
143,158 7,487,208 840,476 3,184,205 21,663,434 21,663,434 Equity position, end of the period
13. [4510000] Statement of cash flows, direct method - Financial and Sharia Industry
Laporan arus kas Statement of cash
flows
31 December 2018 31 December 2017
Arus kas dari aktivitas operasi Cash flows from operating
activities
Arus kas sebelum
perubahan dalam aset dan
liabilitas operasi
Cash flows before changes
in operating assets and
liabilities
Penerimaan bunga, hasil
investasi, provisi, dan
komisi
20,109,652 17,960,626 Interest, investment
income, fees and
commissions received
Pembayaran bunga dan
bonus, provisi dan komisi
( )
11,630,932 ( )
9,821,680 Payments Of Interest And
Bonus Fees And
Commissions
Penerimaan pendapatan
pengelolaan dana sebagai
mudharib
2,070,247 1,644,866 Revenue receipts from fund
management as mudharib
Pembayaran bagi hasil
dana syirkah temporer
( )
993,766 ( )
820,018 Payments of temporary
syirkah funds
Penerimaan kembali aset
yang telah dihapusbukukan
151,188 160,844 Recoveries of written off
assets
Pembayaran gaji dan
tunjangan
( )
2,875,038 ( )
2,505,888 Payments for salaries and
allowances
Penerimaan pengembalian
(pembayaran) pajak
penghasilan
( )
973,015 ( )
1,453,258 Refunds (payments) of
income tax
Pembayaran beban
operasional lainnya
( )
2,288,150 ( )
2,013,377 Payments for other
operating expenses
Penerimaan pendapatan
non-operasional
16,475 ( )
30,347 Receipts from
non-operating income
Penurunan (kenaikan) aset
operasi
Decrease (increase) in
operating assets
Penurunan (kenaikan) efek
yang diperdagangkan
( )
1,609,415 ( )
3,597,455 Decrease (increase) in
marketable securities
Penurunan (kenaikan)
pinjaman yang diberikan
( )
35,228,295 ( )
31,335,351 Decrease (increase) in
loans
Penurunan (kenaikan)
piutang dan pembiayaan
syariah
Decrease (increase) in
sharia financing and
receivables
Penurunan (kenaikan)
piutang murabahah
( )
3,851,607 ( )
2,985,856 Decrease (increase) in
murabahah receivables
Penurunan (kenaikan)
piutang istishna
( )
434,075 ( )
310,418 Decrease (increase) in
istishna receivables
Penurunan (kenaikan)
pinjaman qardh
44,151 80,985 Decrease (increase) in
qardh funds
Penurunan (kenaikan)
pembiayaan
mudharabah
67,230 180,588 Decrease (increase) in
mudharabah financing
Penurunan (kenaikan)
pembiayaan
musyarakah
( )
151,699 ( )
839,517 Decrease (increase) in
musyarakah financing
Penurunan (kenaikan) aset
lainnya
10,680 3,048 Decrease (increase) in
other assets
Kenaikan (penurunan)
liabilitas operasi
Increase (decrease) in
operating liabilities
Kenaikan (penurunan)
liabilitas segera
( )
414,568 773,805 Increase (decrease) in
obligations due immediately
14. Kenaikan (penurunan) giro
dan tabungan simpanan
nasabah
3,786,265 12,817,249 Increase (decrease) in
current accounts and
customers savings
Kenaikan (penurunan)
deposito berjangka
nasabah
29,980,351 15,944,980 Increase (decrease) in
customers time deposits
Kenaikan (penurunan) giro
wadiah simpanan nasabah
32,528 486,967 Increase (decrease) in
customers wadiah demand
deposits
Kenaikan (penurunan)
tabungan wadiah simpanan
nasabah
143,923 54,609 Increase (decrease) in
customers wadiah saving
deposits
Kenaikan (penurunan)
simpanan dari bank lain
( )
2,070,854 1,419,543 Increase (decrease) in
other banks saving
deposits
Kenaikan (penurunan) giro
mudharabah
( )
293,725 948,065 Increase (decrease) in
mudharabah current
account
Kenaikan (penurunan)
tabungan mudharabah
661,052 623,998 Increase (decrease) in
mudharabah savings
deposits
Kenaikan (penurunan)
dana syirkah temporer
2,680,032 1,983,363 Increase (decrease) in
temporary syirkah funds
Kenaikan (penurunan)
liabilitas lainnya
650,935 929,317 Increase (decrease) in
other liabilities
Jumlah arus kas bersih yang
diperoleh dari (digunakan
untuk) aktivitas operasi
( )
2,410,430 299,688 Total net cash flows received
from (used in) operating
activities
Arus kas dari aktivitas investasi Cash flows from investing
activities
Pencairan (penempatan)
obligasi dan (atau) sukuk
1,089,529 434,140 Withdrawal (placement) of
bonds and (or) sukuk
Penerimaan dari penjualan
(perolehan) aset tetap
( )
526,743 ( )
396,710 Proceeds from disposal
(acquisition) of property and
equipment
Pencairan (penempatan)
efek-efek yang
diperdagangkan
1,126,707 795,178 Withdrawal (placement) of
marketable securities
Jumlah arus kas bersih yang
diperoleh dari (digunakan
untuk) aktivitas investasi
1,689,493 832,608 Total net cash flows received
from (used in) investing
activities
Arus kas dari aktivitas
pendanaan
Cash flows from financing
activities
Kenaikan (penurunan) efek
yang diterbitkan
1,040,000 5,828,447 Increase (decrease) in
securities issued
Penerimaan pinjaman yang
diterima
11,507,255 3,993,479 Proceeds from borrowings
Pembayaran pinjaman yang
diterima
( )
3,993,458 ( )
1,000,000 Payments for borrowings
Pembayaran utang obligasi ( )
900,000 ( )
201,000 Payments of bonds payable
Pembayaran dividen dari
aktivitas pendanaan
( )
605,493 ( )
523,781 Dividends paid from financing
activities
Penerimaan (pengeluaran) kas
lainnya dari aktivitas
pendanaan
( )
450,000 Other cash inflows (outflows)
from financing activities
Jumlah arus kas bersih yang
diperoleh dari (digunakan
untuk) aktivitas pendanaan
6,598,304 8,097,145 Total net cash flows received
from (used in) financing
activities
Jumlah kenaikan (penurunan)
bersih kas dan setara kas
5,877,367 9,229,441 Total net increase (decrease) in
cash and cash equivalents
Kas dan setara kas arus kas, awal
periode
38,837,639 29,608,198 Cash and cash equivalents cash
flows, beginning of the period
15. Kas dan setara kas arus kas,
akhir periode
44,715,006 38,837,639 Cash and cash equivalents cash
flows, end of the period