PT Bank Maspion Indonesia Tbk Laporan keuangan beserta laporan auditor independen tahun yang berakhir pada tanggal-tanggal 31 Desember 2012 dan 2011 dengan angka perbandingan untuk tahun 2010 dan 1 Januari 2010/31 Desember 2009/ Financial statements with independent auditors’ report years ended December 31, 2012 and 2011 with comparative figures for 2010 and January 1, 2010/December 31, 2009 The original financial statements included herein are in the Indonesian language. PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK LAPORAN KEUANGAN FINANCIAL STATEMENTS BESERTA LAPORAN AUDITOR INDEPENDEN WITH INDEPENDENT AUDITORS’ REPORT 31 DESEMBER 2012 DAN 2011 DECEMBER 31, 2012 AND 2011 DENGAN ANGKA PERBANDINGAN UNTUK TAHUN WITH COMPARATIVE FIGURES FOR 2010 DAN 1 JANUARI 2010/31 DESEMBER 2009 2010 AND JANUARY 1, 2010/DECEMBER 31, 2009 Halaman/ Page Daftar Isi Table of Contents Laporan Auditor Independen Independent Auditors’ Report Laporan Posisi Keuangan ………………………..... 1 - 3 ..…………………. Statements of Financial Position Laporan Laba Rugi Komprehensif ………………… 4 ..………….. Statements of Comprehensive Income Laporan Perubahan Ekuitas ……………………….. 5 ....……………….. Statements of Changes in Equity Laporan Arus Kas .................................................. 6 - 7 ..…….………………….. Statements of Cash Flows Catatan atas Laporan Keuangan ............................ 8 - 147 ...………………. Notes to the Financial Statements **************************** The original financial statements included herein are in the Indonesian language. PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION 31 Desember 2012 dan 2011 December 31, 2012 and 2011 Dengan angka perbandingan untuk tahun 2010 dan With comparative figures for 2010 and 1 Januari 2010/31 Desember 2009 January 1, 2010/December 31, 2009 (Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah, kecuali dinyatakan lain) unless otherwise stated) 1 Jan. 2010/ Jan. 1, 2010/ Catatan/ 31 Des. 2009/ Notes 2012 2011 2010 Dec. 31, 2009*) ASET ASSETS 2a,2b, Kas 2c,2d,3 69.306.253 54.555.178 49.564.750 47.879.679 Cash 2a,2b,2c Current accounts with Giro pada Bank Indonesia 2d,2e,4 245.604.132 199.837.543 156.312.005 100.941.283 Bank Indonesia Giro pada bank lain setelah dikurangi cadangan kerugian Current accounts with penurunan nilai masing- other banks, net of allowance masing sebesar Rp3.790, for impairment losses of Rp16.955, Rp23.030 dan Rp3,790, Rp16,955, Rp23,030 Rp31.872 per 31 Desember 2a,2b,2c, and Rp31,872 as of December 2012, 2011 dan 2010 dan 2d,2e,2j, 31, 2012, 2011 and 2010 and 1 Januari 2010 5,38 22.339.130 13.068.701 16.988.757 16.361.222 January 1, 2010, respectively Penempatan pada Bank Indonesia dan bank lain Placements with Bank setelah dikurangi cadangan Indonesia and other banks, net kerugian penurunan nilai of allowance for impairment masing-masing sebesar losses of RpNil, Rp12,200, RpNihil, Rp12.200, Rp21.547 Rp21,547 and Rp41,700 as of dan Rp41.700 per 31 December 31, 2012, 2011 and Desember 2012, 2011 dan 2a,2b,2c, 2010 and January 1, 2010, 2010 dan 1 Januari 2010 2d,2f,2j,6 138.632.772 347.243.729 264.887.829 154.220.591 respectively Surat-surat berharga setelah Marketable securities, net dikurangi cadangan kerugian of allowance for impairment penurunan nilai masing- losses of RpNil as of masing sebesar RpNihil per December 31, 2012, 2011 and 31 Desember 2012, 2011 dan 2a,2b,2d 2010, and January 1, 2010, 2010 dan 1 Januari 2010 2g,2j,7 108.138.833 166.023.491 152.115.635 752.677.019 respectively Tagihan akseptasi setelah Acceptances receivable, dikurangi cadangan kerugian net of allowance for penurunan nilai masing- impairment losses of RpNil as masing sebesar RpNihil per of December 31, 2012, 2011 31 Desember 2012, 2011 dan 2b,2h and 2010 and January 1, 2010 dan 1 Januari 2010 2j,2z 1.834.799 2.838.223 5.800.158 1.428.501 2010, respectively Kredit yang diberikan Loans - Pihak berelasi 1.039.535 1.832.645 1.458.010 1.428.205 Related parties - - Pihak ketiga 2.690.246.292 1.915.781.077 1.508.560.837 1.166.883.975 Third parties - Total kredit yang diberikan 2.691.285.827 1.917.613.722 1.510.018.847 1.168.312.180 Total loans Cadangan kerugian penurunan Allowance for impairment nilai (6.768.960) (6.019.468) (7.294.898) (10.500.006) losses 2b,2c,2i 2j,2z,2ad Total kredit yang diberikan, neto 8,27 2.684.516.867 1.911.594.254 1.502.723.949 1.157.812.174 Total loans, net *) Setelah penerapan awal PSAK No. 50 (Revisi 2006) dan PSAK No. 55 (Revisi *) After the initial implementation of SFAS No. 50 (Revised 2006) and SFAS 2006) No. 55 (Revised 2006) Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of these secara keseluruhan. financial statements taken as a whole. 1 The original financial statements included herein are in the Indonesian language. PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK LAPORAN POSISI KEUANGAN (lanjutan) STATEMENTS OF FINANCIAL POSITION (continued) 31 Desember 2012 dan 2011 December 31, 2012 and 2011 Dengan angka perbandingan untuk tahun 2010 dan With comparative figures for 2010 and 1 Januari 2010/31 Desember 2009 January 1, 2010/December 31, 2009 (Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah, kecuali dinyatakan lain) unless otherwise stated) 1 Jan. 2010/ Jan. 1, 2010/ Catatan/ 31 Des. 2009/ Notes 2012 2011 2010 Dec. 31, 2009*) ASET (lanjutan) ASSETS (continued) Piutang bunga 2b,2c 9,38 10.534.794 7.182.060 6.268.179 5.862.382 Interest receivables 2k,2z,10, Beban dibayar dimuka 27,38,39 24.347.634 20.766.800 21.398.754 24.007.541 Prepaid expenses Aset tetap setelah dikurangi Fixed assets, net of akumulasi penyusutan accumulated depreciation of masing-masing sebesar Rp54,868,287, Rp51,457,262 Rp54.868.287, Rp51.457.262 Rp52,540,956 and Rp52.540.956 dan Rp49,432,459 as of December Rp49.432.459 per 31, 2012, 2011 and 2010 and 31 Desember 2012, 2011 dan as of January 1, 2010 2010 dan per 1 Januari 2010 2l,11,38 69.725.759 51.729.712 59.985.473 47.159.242 respectively Aset pajak tangguhan, neto 2s,16d 1.881.711 1.768.142 1.091.478 710.322 Deferred tax assets, net 2b,2m, Aset lain-lain 2ae,12,38 26.420.017 20.974.033 10.987.770 16.095.812 Other assets TOTAL ASET 3.403.282.701 2.797.581.866 2.248.124.737 2.325.155.768 TOTAL ASSETS *) Setelah penerapan awal PSAK No. 50 (Revisi 2006) dan PSAK No. 55 (Revisi *) After the initial implementation of SFAS No. 50 (Revised 2006) and SFAS 2006) No. 55 (Revised 2006) Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of these secara keseluruhan. financial statements taken as a whole. 2 The original financial statements included herein are in the Indonesian language. PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK LAPORAN POSISI KEUANGAN (lanjutan) STATEMENTS OF FINANCIAL POSITION (continued) 31 Desember 2012 dan 2011 December 31, 2012 and 2011 Dengan angka perbandingan untuk tahun 2010 dan With comparative figures for 2010 and 1 Januari 2010/31 Desember 2009 January 1, 2010/December 31, 2009 (Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah, kecuali dinyatakan lain) unless otherwise stated) 1 Jan. 2010/ Jan. 1, 2010/ Catatan/ 31 Des. 2009/ Notes 2012 2011 2010 Dec. 31, 2009*) LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY LIABILITAS LIABILITIES 2b,2c, Liabilitas segera 2n,13 3.812.313 2.313.694 945.318 17.330.999 Obligations due immediately Simpanan dari nasabah Deposits from customers - Pihak berelasi 248.678.245 130.541.176 123.520.159 133.592.912 Related parties - - Pihak ketiga 2.751.424.530 2.269.097.978 1.863.669.681 1.943.189.870 Third parties - 2b,2c,2o, Total deposits from Total simpanan dari nasabah 2z,14,27 3.000.102.775 2.399.639.154 1.987.189.840 2.076.782.782 customers 2b,2p, Simpanan dari bank lain 15,38 7.249.459 8.021.969 3.062.748 7.501.208 Deposits from other banks Estimated losses on Estimasi kerugian komitmen commitments and dan kontinjensi 2ae,17 - - 180.522 252.575 contingencies Liabilitas akseptasi 2b,2c,2h 1.834.799 2.838.223 5.800.158 1.428.501 Acceptances liability Utang pajak 2c,2s,16a 4.621.492 3.087.905 6.334.220 2.668.655 Taxes payable 2b,2c,2t, Liabilitas lain-lain 2y,18 15.764.235 13.137.331 13.752.808 11.008.955 Other liabilities TOTAL LIABILITAS 3.033.385.073 2.429.038.276 2.017.265.614 2.116.973.675 TOTAL LIABILITIES EKUITAS EQUITY Modal saham Share capital Modal dasar – 1.200.000.000 saham - dengan nilai nominal Rp100 (satuan Authorized – 1,200,000,000 penuh) per saham pada 31 shares - Rp100 par value Desember 2012 dan per share (in full amount) as 200.000.000 saham - of December 31, 2012 and dengan nominal Rp1.000 200,000,000 shares – (satuan penuh) per saham Rp1,000 par value per share pada 31 Desember 2011 (in full amount) as of dan 2010 dan 1 Januari December 31, 2011 and 2010 2010 and January 1, 2010 Modal ditempatkan dan disetor penuh - Issued and fully paid-up 308.100.000 saham pada 308,100,000 shares in 31 Desember 2012, December 31, 2012, 190.600.000 saham pada 190,600,000 shares in 31 Desember 2011 dan December 31, 2011 and 91.600.000 saham pada 31 91,600,000 shares in Desember 2010 dan 1 December 31, 2010 and Januari 2010 2u,19 308.100.000 190.600.000 91.600.000 91.600.000 January 1, 2010 Saldo laba 2v 61.797.628 177.943.590 139.259.123 116.582.093 Retained earnings TOTAL EKUITAS 369.897.628 368.543.590 230.859.123 208.182.093 TOTAL EQUITY TOTAL LIABILITAS DAN TOTAL LIABILITIES AND EKUITAS 3.403.282.701 2.797.581.866 2.248.124.737 2.325.155.768 EQUITY *) Setelah penerapan awal PSAK No.