BBHB

PT BANK HARDA INTERNASIONAL Tbk
LAPORAN KEUANGAN/FINANCIAL STATEMENTS

Pada dan Untuk Tahun yang Berakhir Tanggal
31 Desember 2016/
As of and For the year Ended December 31, 2016
dan/and
LAPORAN AUDITOR INDEPENDEN/

INDEPENDENT AUDITORS REPORT
PT BANK HARDA INTERNASIONAL TBK
DAFTAR ISI / TABLE OF CONTENTS
Halaman/
Pages
SURAT PERNYATAAN DIREKSI

LAPORAN AUDITOR INDEPENDEN
LAPORAN KEUANGAN
PADA DAN UNTUK
BERAKHIR TANGGAL 31 DESEMBER 2016
LAPORAN POSISI KEUANGAN
LAPORAN LABA RUGI DARI PENGHASILAN
KOMPREHENSIF LAIN
LAPORAN PERUBAHAN EKUITAS
LAPORAN ARUS KAS
CATATAN ATAS LAPORAN KEUANGAN

LAPORAN POSISI KEUANGAN
31 Desember 2016
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain )
Catatan/ 31 Desember/December
Notes 2016
ASET
Kas 3d,5, 34 14.326.073.550
Giro pada Bank Indonesia 3d,3h,3m,6, 34 99.900.870.882
Giro pada bank lain 3d, 3h,3m,7,34 14.240.149.088
P enempatan pada Bank Indonesia dan 3b,3d,3i,
bank lain 3m,8,34 234.945.114.871
Efek-efek 3b,3d,3k,3m,9a,34 109.475.993.411
Efek-efek yang dibeli dengan janji
dijual kembali 3j,3m,9b,34 37.602.000.000
Kredit yang diberikan setelah
dikurangi cadangan kerugian 3c,3d,3l,3m
penurunan nilai sebesar 10,29,34
Rp 19.321.702.252 pada
tanggal 31 Desember, 2016,
Rp 50.887.483.569 pada
tanggal 31 Desember 2015,
Pihak berelasi 24.726.726.290
Pihak ketiga 1.354.415.985.535
Kredit yang diberikan - bersih 1.379.142.711.825
P endapatan bunga yang masih akan
diterima 3d,3m,3w,11,34 16.887.216.943
Biaya dibayar dimuka 3q,12 6.370.547.846
Aset tetap
setelah dikurangi akumulasi
penyusutan sebesar
Rp 24.615.609.061 tanggal 31
Desember 2016, Rp 23.184.268.116
pada tanggal 31 Desember 2015 3m,3n,13 31.745.308.898
Aset pajak tangguhan - bersih 3z, 18d 11.376.728.353
Aset takberwujud - bersih 3o, 14 5.726.525.553
Aset lain-lain - bersih 3d,3m,3p,3r,15 96.723.799.626
JUMLAH ASET 2.058.463.040.846
Catatan atas laporan keuangan merupakan bThe accompanying notes to financial statements are an integral part of
terpisahkan dari laporan keuangan secara kethese financial statements taken as a whole.

LAPORAN POSISI KEUANGAN - Lanjutan
31 Desember 2016
Notes 2016
LIAB ILITAS DAN EKUITAS
LIAB ILITAS
Liabilitas segera 3e,3s,34 10.509.975.262
Simpanan nasabah 3c,3e,3t,
Pihak berelasi 16,29,34 20.347.629.509
Pihak ketiga 1.548.130.209.151
Jumlah 1.568.477.838.660
Simpanan dari bank lain 3c,3e,3u,
Pihak berelasi 17,29,34 2.210.277.994
Pihak ketiga 68.669.728.581
Jumlah 70.880.006.575
Utang pajak 3z,18 1.906.910.523
P endapatan diterima dimuka 3w 406.698.143
Bunga yang masih harus dibayar 3e,3w,19,34 6.096.401.417
Liabilitas imbalan pasca-kerja 3v,20 17.506.281.695

Liabilitas lain-lain 3e,21,34 870.550.000
JUMLAH LIABILITAS 1.676.654.662.275
EKUITAS
Modal saham
Modal dasar - 10.000.000.000
saham dengan nilai nominal
Rp100 per saham pada tanggal
31 Desember 2016 dan
31 Desember 2015
Modal ditempatkan dan disetor
3.650.000.000 saham dengan
nilai nominal Rp 100 per saham
pada tanggal 31 Desember
2016 dan 31 Desember, 2015 22 365.000.000.000
Tambahan modal disetor 22 16.230.230.398
Surplus revaluasi aset tetap 3n,13 22.777.406.814

P engukuran kembali atas program 3v,3z
imbalan pasti 20 1.509.917.094
Saldo laba 22
Ditentukan penggunaannya 2.000.000.000
Tidak ditentukan penggunaannya (25.709.175.735)
JUMLAH EKUITAS 381.808.378.571
JUMLAH LIABILITAS
DAN EKUITAS 2.058.463.040.846

LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN
Untuk Tahun yang Berakhir Tanggal 31 Desember 2016
Notes 2016
PENDAPATAN DAN B EB AN
OPERASIONAL
P endapatan bunga 3c,3w,3x,23,29 215.914.153.424
Beban bunga 3c,3w,3x,24,29,30 (121.422.969.312)
P endapatan bunga - bersih 94.491.184.112
P endapatan operasional lainnya
Keuntungan transaksi mata uang
asing - bersih 3b 59.816.660
P rovisi dan komisi selain dari kredit
- bersih 3x 1.357.364.866
P endapatan administrasi dan denda 3y 5.322.941.944

Kerugian MTM -
P enjualan efek-efek 3k 2.717.870.000
Lain-lain - bersih 3y 632.841.233
Jumlah pendapatan operasional
lainnya 10.090.834.703
P embentukan cadangan kerugian
penurunan nilai aset keuangan 3m
dan aset non- keuangan 25 (11.091.924.004)
Beban operasional lainnya:
Umum dan administrasi 26a (32.734.742.169)
Tenaga kerja 26b (52.543.752.574)
Jumlah beban operasional lainnya (85.278.494.743)
LAB A (RUG I) OPERASIONAL -
B ERSIH 8.211.600.068
PENDAPATAN (B EB AN) NON -
OPERASIONAL - B ERSIH
Keuntungan penjualan
aset tetap - bersih 3n,27 8.185.200
Keuntungan (kerugian)
atas penjualan agunan yang
diambil alih 3r,27 278.263.795
Lainnya - bersih 27 2.380.808.647
PENDAPATAN (B EB AN) NON -
OPERASIONAL - B ERSIH 2.667.257.642
LAB A (RUG I) SEB ELUM
MANFAAT (B EB AN) PAJAK 10.878.857.710
Manf aat (beban) pajak 3z,18d (3.791.824.583)
LAB A (RUG I) TAHUN B ERJALAN 7.087.033.127
3
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN - Lanjutan
Notes 2016
PENG HASILAN KOMPREHENSIF
LAIN
Pos-pos yang tidak akan
direklasif ikasi berikutnya ke
laba rugi :
Surplus revaluasi aset tetap 3n,13 (972.625.272)
P engukuran kembali atas
program imbalan pasti 3v,20 (724.106.728)
P ajak atas penghasilan terkait
pos-pos yang tidak akan 3v,3z,13
direklasifikasi ke laba/rugi 18 234.750.581
JUMLAH
PENG HASILAN
(KERUG IAN)
KOMPREHENSIF
TAHUN B ERJALAN
SETELAH PAJAK (1.461.981.419)
JUMLAH
PENG HASILAN
KOMPREHENSIF
TAHUN B ERJALAN 5.625.051.708
LAB A (RUG I) PER SAHAM
DASAR 3aa,28 1,94

LAPORAN PERUBAHAN EKUITAS
Modal
ditempatkan
dan disetor
penuh/Shares
Catatan/ capital issued
Notes and fully paid
Saldo per 1 Januari 2015 235.000.000.000
Penambahan modal 22 130.000.000.000
Rugi tahun berjalan
Penurunan surplus revaluasi 13
Penghasilan komprehensif lain -
bersih 13 -
Saldo per 31 Desember 2015 365.000.000.000
Laba periode berjalan -
T ransfer ke saldo laba -
Penghasilan komprehensif lain - 13
bersih 18,20 -
Saldo per 31 Desember 2016 365.000.000.000
Catatan atas laporan keuangan merupakan ba

The accompanying notes to financial statements are an integral part of these finan
keseluruhan. whole.

LAPORAN PERUBAHAN ARUS KAS
Notes 2016
ARUS KAS DARI
AKTIVITAS OPERASI
P endapatan bunga yang diterima 220.502.157.739
Beban bunga yang dibayar (122.279.282.738)
P endapatan operasional lainnya (761.905.961)
Laba selisih kurs - bersih 59.816.660
Beban tenaga kerja (50.511.084.666)
Beban administrasi dan umum (30.274.167.276)
Beban non-operasi - bersih 2.360.072.442
Arus kas dari aktivitas operasi
sebelum perubahan aset dan
liabilitas operasi 19.095.606.200
P enurunan (kenaikan) aset operasi:

Efek-efek 70.688.654.609
Efek-efek yang dibeli dengan janji
dijual kembali (37.602.000.000)
Kredit yang diberikan 75.304.443.525
Biaya dibayar dimuka 1.543.421.331
P ajak dibayar dimuka -
Aset lain-lain (44.284.378.404)
Kenaikan (penurunan) liabilitas
operasi:
Simpanan
Giro (2.268.950.663)
Tabungan 7.366.982.265
Deposito berjangka (38.636.773.209)
Utang pajak (965.584.929)
Liabilitas lain-lain 6.192.653.795
Arus kas bersih diperoleh
dari (digunakan untuk)
aktivitas operasi 56.434.074.520
ARUS KAS DARI
AKTIVITAS INVESTASI
P embelian aset tetap 13 (195.352.870)
P enjualan aset tetap 13 13.321.867
P embelian aset takberwujud 14 (74.250.000)
Arus kas bersih digunakan untuk
aktivitas investasi (256.281.003)

LAPORAN PERUBAHAN ARUS KAS - Lanjutan
Notes 2016
ARUS KAS DARI
AKTIVITAS
PENDANAAN
P enambahan modal disetor 22 -
P enerimaan penerbitan saham
melalui penawaran umum
perdana - bersih 22 -
Arus kas bersih diperoleh
dari aktivitas pendanaan -
KENAIKAN (PENURUNAN)
BERSIH KAS DAN
SETARA KAS 56.177.793.517
KAS DAN SETARA KAS
AWAL PERIODE/TAHUN 307.234.414.874
KAS DAN SETARA KAS
AKHIR PERIODE/TAHUN 363.412.208.391
Kas dan setara kas terdiri dari:
Kas 5 14.326.073.550
Giro pada Bank Indonesia 6 99.900.870.882
Giro pada bank lain 7 14.240.149.088
P enempatan pada
Bank Indonesia 8 234.945.114.871
Jumlah kas dan setara kas 363.412.208.391

CATATAN ATAS LAPORAN KEUANGAN - Lanjutan
31 Desember 2016.
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
10 KREDIT YANG DIBERIKAN - Lanjutan
a. Berdasarkan jenis kredit dan klasifikasi Bank
Indonesia - Lanjutan
Dalam perhatian
Lancar/ khusus/
Jenis Current Special mentions
Pihak ketiga - lanj utan
Cadangan kerugian
penurunan nilai (2.564.745.783) (3.667.978.887)
Jum lah kredit y ang
diberikan kepada
pihak ketiga 1.177.858.008.517 150.054.768.858
Jum lah 1.202.584.734.807 150.054.768.858
Dalam perhatian
Lancar/ khusus/
Pihak berelasi
Modal kerj a 16.536.403.846 -
Investasi 2.704.707.524 -
Konsum si 2.551.656.749 -
Jum lah 21.792.768.119 -
Cadangan kerugian
penurunan nilai (19.380.003) -
diberikan kepada
pihak berelasi 21.773.388.116 -
Pihak ketiga
Modal kerj a 814.850.579.461 49.126.851.651
Investasi 312.011.916.613 78.473.099.688
Konsum si 116.554.917.580 5.619.398.419
Jum lah 1.243.417.413.654 133.219.349.758
Cadangan kerugian
penurunan nilai (1.357.380.292) (2.362.762.996)
diberikan kepada
pihak ketiga 1.242.060.033.362 130.856.586.762
Jum lah 1.263.833.421.478 130.856.586.762
Tingkat suku bunga rata-rata per tahun
sebagai berikut :
31 Desember 2016/
December 31, 2016
Modal Kerja
Investasi
Konsumsi
60

31 Desember 2016.
b. Berdasarkan sektor ekonomi dan klasifikasi Bank
Indonesia
Dalam perhatian
Lancar/ khusus/
Pihak berelasi
Perdagangan
besar dan
eceran 2.110.945.016 -
Perantara
keuangan 19.773.766.813 -
Lain-lain 2.876.122.061 -
Jum lah 24.760.833.890 -
Cadangan kerugian
diberikan kepada
Pihak ketiga
Pertanian,
perburuan
kehutanan 3.822.060.094
Perikanan 6.129.685.377
Pertambangan dan
penggalian 18.157.213.638
Industri
pengolahan 135.470.357.189 1.924.412.986
Konstruksi 15.271.947.583 1.135.073.901
Perdagangan
besar dan
eceran 566.068.076.264 64.200.045.355
Penyediaan
akom odasi dan
makan minum 37.717.119.605 47.885.732.465
Transportasi,
pergudangan
dan kom unikasi 24.982.625.457 372.655.818
Perantara
keuangan 160.046.832.053 2.806.390.510
Real estate , usaha

persewaan dan
jasa perusahaa 96.661.359.800 21.897.903.013
Jasa pendidikan 5.786.900.337 -
Jasa kesehatan dan

kegiatan sosial 4.529.332.265 -
Jasa
kem asy arakatan,
sosial buday a dan
hiburan 15.821.709.004 1.533.335.392
Lain-lain 89.957.535.634 11.967.198.305
Jum lah 1.180.422.754.300 153.722.747.745
61

31 Desember 2016.
Indonesia
Dalam perhatian
Lancar/ khusus/
Cadangan kerugian
penurunan nilai (2.564.745.783) (3.667.978.887)
Jumlah kredit y ang
diberikan kepada
pihak ketiga 1.177.858.008.517 150.054.768.858
Jumlah 1.202.584.734.807 150.054.768.858
Dalam perhatian
Lancar/ khusus/
Pihak berelasi
Perdagangan -
besar dan
eceran 2.704.707.524 -
Perantara
keuangan 16.536.403.846
Lain-lain 2.551.656.749 -
Jumlah 21.792.768.119 -
Cadangan kerugian
Jumlah kredit y ang
diberikan kepada
Pihak ketiga
Pertanian,
perburuan
kehutanan 2.962.115.955 -
Perikanan 9.199.080.253 -
Pertambangan dan
penggalian 21.353.111.720 -
Industri
pengolahan 147.265.792.341 -
Listrik, gas
dan air 268.918.993 -
Konstruksi 42.128.138.025 2.714.146.731
Perdagangan
besar dan
eceran 591.795.378.166 56.016.334.294
Penyediaan
akomodasi dan
makan minum 78.062.525.541 20.931.601.680

Transportasi,
pergudangan
and
dan komunikasi 26.249.270.188 -

Perantara
keuangan 131.123.432.259 -
Real estate , usaha

persewaan dan
jasa perusahaan 64.137.416.019 46.162.716.200
62

31 Desember 2016.
Indonesia
Dalam perhatian
Lancar/ khusus/
Jasa pendidikan 1.132.803.202 -
Jasa kesehatan dan

kegiatan sosial 3.046.132.402 -
Jasa
kem asy arakatan,
sosial buday a dan
hiburan 8.082.274.878 1.775.152.434
Lain-lain 116.611.023.712 5.619.398.419
Jum lah 1.243.417.413.654 133.219.349.758
Cadangan kerugian
penurunan nilai (1.357.380.292) (2.362.762.996)
diberikan kepada
pihak ketiga 1.242.060.033.362 130.856.586.762
Jumlah 1.263.833.421.478 130.856.586.762
c. Berdasarkan jangka waktu
Klasifikasi kredit yang diberikan berdasarkan
perjanjian kredit dan sisa umur jatuh tempo adalah
sebagai berikut:
Berdasarkan jangka waktu perjanjian kredit:
Sampai dengan 1 tahun

Lebih dari 1 - 2 tahun
Lebih dari 5 tahun
Jumlah
Cadangan kerugian
penurunan nilai
Jumlah kredit yang
diberikan - bersih
63

31 Desember 2016.
10. KREDIT YANG DIBERIKAN - Lanjutan
c. Berdasarkan jangka waktu - lanjutan
Berdasarkan sisa umur jatuh tempo:
31 Desember 2016/
December 31, 2016
Sampai dengan 1 tahun
Lebih dari 5 tahun
Jumlah 1.398.464.414.077
Cadangan kerugian
penurunan nilai
Jumlah kredit yang
diberikan - bersih 1.379.142.711.825
d. Informasi signifikan lainnya sehubungan
dengan kredit yang diberikan adalah sebagai
berikut:
a. Tingkat suku bunga rata-rata per tahun untuk
kredit yang diberikan kepada pihak berelasi
(Catatan 29) pada tanggal 31 Desember 2016
dan 31 Desember 2015 masing- masing sebesar
13,75% dan 13,75%, sedangkan tingkat suku
bunga rata-rata per tahun untuk pihak ketiga
pada tanggal 31 Desember 2016 dan
31 Desember 2015 masing- masing sebesar
13,25% dan 13,75%.
b. Kredit yang direstrukturisasi oleh Bank pada
tanggal 31 Desember 2016, dan 31 Desember
2015 masing- masing adalah sebagai berikut:
Dalam perhatian
Lancar/ khusus/
Current Special mentions
Perpanjangan jangka
waktu kredit dan
skem a
restrukturisasi
lain-lain*) 52.228.359.621 63.195.021.363
Dalam perhatian
Lancar/ khusus/
Current Special mentions
Perpanjangan jangka
waktu kredit dan
skem a
restrukturisasi
lain-lain*) 1.297.440.772 58.090.679.658
*) Skema restrukturisasi lain-lain terdiri dari penurunan
tingkat suku bunga, penjadwalan kembali bunga yang
tertunggak dan perpanjangan jangka waktu pembayaran
bunga tertunggak
64

CATATAN ATAS LAPORAN KEUANGAN - Lanjut
31 Desember 2016.
(Dinyatakan dalam Rupiah, kecuali dinyatakan
10. KREDIT YANG DIBERIKAN - Lanjutan
d. Informasi signifikan
dengan kredit yang diberikan - lanjutan
c.
d. Pada tanggal
31 Desember
ekonomi adalah sebagai berikut:
Perdagangan besar
dan eceran
Penyediaan akomodasi
dan makan minum
Transportasi, pergudangan
dan komunikasi
Perantara keuangan
Real estate, usaha
persewaan dan
jasa perusahaan
Jasa kemasyarakatan
dan hiburan
Lain-lain
Jumlah
Cadangan Kerugian
penurunan nilai
Jumlah kredit bermasalah
berdasarkan sektor ekonomi
e.
dan 44,08%.
f. Pada tanggal
31 Desember
3.58
65
31 Desember 2016.
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain
d. Informasi signifikan
dengan kredit yang diberikan - lanjutan
g. Pada tanggal
h.
adalah sebagai berikut:
Saldo awal tahun

Pembentukan tahun berjalan
(Catatan 25)
Selisih lebih saldo kredit diatas
nilai realisasi bersih dari
agunan yang diambil alih
Penghapusan selama tahun
berjalan
S aldo akhir tahun
yang diberikan telah memadai.

i.
Kredit yang mengalami

penurunan nilai*)
Cadangan kerugian
penurunan nilai
individual
Sub jumlah
Kredit yang telah jatuh tempo
tetapi tidak mengalami
penurunan nilai**)
Sub jumlah - bersih
66

31 Desember 2016.
10. KREDIT YANG DIBERIKAN - Lanjutan 10 LOANS - Continued
d. Informasi signifikan lainnya sehubungan dengan
kredit yang diberikan - lanjutan continued:
31 Desember 2016/ 31 Desember 2015/
December 31, 2016 December 31, 2015
Kredit yang belum jatuh
tempo dan tidak mengalami
penurunan nilai***) 1.373.533.867.749 1.407.124.941.070
Cadangan kerugian
penurunan nilai kolektif (7.937.613.304) (5.273.389.857)
Sub jumlah 1.365.596.254.445 1.401.851.551.213
S aldo akhir 1.379.142.711.825 1.454.447.155.350
*) Termasuk dalam kategori kredit*)
mengalami penurunan nilai adalah
kredit dengan kolektibilitas kurang
lancar, diragukan dan macet yang
dibentuk cadangan kerugian pe impairment losses.
nilai secara individual.
**) Termasuk dalam kategori kr**)
telah jatuh tempo tetapi tidak mengalami
penurunan nilai adalah kredit collectibility
kolektibilitas dalam perhatian khusus,
kurang lancar, diragukan dan macet
yang tidak dibentuk cadangan kelosses.
penurunan nilai.
***) Termasuk dalam kategori kredit yang
belum jatuh tempo dan tidak mengalami
penurunan nilai adalah keseluruhan
kredit dengan kolektibilitas lancacollectibility
kredit dengan kolektibilitas dalam
perhatian khusus, kurang lancar,
diragukan dan macet yang di impairment losses.
cadangan kerugian penurunan nilai
secara kolektif.
j. Berikut ini adalah saldo kredit j.
cadangan kerugian penurunan nilai yang
dievaluasi secara individual dan kolektif pada
tanggal 31 Desember 2016 dan 2015:
Kredit dengan
penurunan secara
individual 24.927.727.477 98.208.849.029
Penurunan nilai
individual (11.384.088.948) (45.614.093.712)
Sub jumlah 13.543.638.529 52.594.755.317
67
PT BANK HARDA INTERNASIONAL Tbk PT BANK HARDA INTERNASIONAL Tbk

CATATAN ATAS LAPORAN KEUANGAN - Lanjutan NOTES TO FINANCIAL STATEMENTS - Continued
31 Desember 2016.
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise state
10. KREDIT YANG DIBERIKAN - Lanjutan 10. LOANS - Continued
d. Informasi signifikan lainnya sehubungan dengan d. Other significant information related with
kredit yang diberikan - lanjutan continued:
Kredit dengan penurunan
penurunan secara
kolektif 1.373.536.686.600 1.407.125.789.890
Penurunan nilai
kolektif (7.937.613.304) (5.273.389.857)
Sub jumlah 1.365.599.073.296 1.401.852.400.033
S aldo akhir 1.379.142.711.825 1.454.447.155.350
11. PENDAPATAN BUNGA YANG MASIH A 11. INTEREST RECEIVABLES

DITERIMA
Pada tanggal 31 Desember 2016 dan

pendapatan bunga yang masih akan diterima adalah
sebagai berikut:
Kredit yang diberikan

Efek-efek
dan penempatan
pada bank lain
Jumlah
12. BIAYA DIBAYAR DIMUKA
Pada tanggal 31 Desember 2016 dan 2015, rincian biaya
dibayar dimuka adalah sebagai berikut:
Sewa gedung
Iklan dan promosi
Asuransi
Core Banking
System (CBS)
Pajak atas revaluasi
(Catatan 13)
Lainnya
Jumlah
Lainnya terdiri dari biaya dibayar dimuka atas
pemeliharaan piranti lunak, konsultan/profesional,
perjalanan dinas dan lainnya.
68

31 Desember 2016.
13. ASET TETAP 13. FIXED ASSETS
Renovasi
bangunan
atau instalasi/
Building
Tanah/ Bangunan/ renovations or
Land Buildings installations
Kepemilikian langsung/
Direct ownership
Jumlah tercatat bruto/

Gross carrying amount:
Saldo 1 januari 2016

Balance January 1, 2016 22.337.500.000 8.196.500.000
P enambahan/
Additions - -
P elepasan/
Disposals - -
Reklasifikasi/
Reclasifications - -
Surplus revaluasi/
Revaluation surplus - -
Saldo 31 Desember 2016/
Balance December 31, 2016 22.337.500.000 8.196.500.000
Akumulasi penyusutan/
Accumulated depreciation:
Saldo 1 Januari 2016/
Balance January 1, 2016 - 34.152.083
P enambahan/
Additions - 409.825.000
P elepasan/
Disposal - -
Reklasifikasi
Reclasifications - -
Balance December 31, 2016 - 443.977.083
Jumlah tercatat
31 Desember 2016
Carrying amount
December 31, 2016 22.337.500.000 7.752.522.917
69

31 Desember 2016.
13. ASET TETAP - Lanjutan
Renovasi
bangunan
atau instalasi/
Building
Tanah/ Bangunan/ renovations or
Land Buildings installations
Kepemilikian langsung/
Direct ownership
Jumlah tercatat bruto/

Gross carrying amount:
Saldo 1 januari 2015
Balance January 1, 2015 23.683.000.000 6.517.521.650

P enambahan/
Additions - -
P elepasan/
Disposals - -
Reklasifikasi/
Reclasifications - (3.610.759.428)
Surplus revaluasi/
Revaluation surplus (1.345.500.000) 5.289.737.778
Balance December 31, 2015 22.337.500.000 8.196.500.000
Akumulasi penyusutan/
Accumulated depreciation:
Saldo 1 Januari 2015/
Balance January 1, 2015 - 3.416.326.015
P enambahan/
Additions - 228.585.496
P elepasan/
Disposal - -
Reklasifikasi
Reclasifications - (3.610.759.428)
Balance December 31, 2015 - 34.152.083
Jumlah tercatat
31 Desember 2015
Carrying amount
December 31, 2015 22.337.500.000 8.162.347.917
70

31 Desember 2016.
Beban penyusutan aset tetap yang dibebankan
beban umum dan administrasi untuk tahun y
pada tanggal- tanggal 31 Desember
Desember 2015 adalah sebesar Rp 1.507.03
Rp 1.704.215.755 (Catatan 26a).
Rincian keuntungan penjualan aset tetap ada
berikut:
Hasil penjualan aset tetap
Nilai buku
Keuntungan
penjualan
aset tetap
(Catatan 27)
Penilaian untuk nilai wajar atas tanah yang di
Bank pada 31 Desember 2014 telah dilakuka
KJPP Sarwono, Indrastuti dan Rekan, penilai
independen yang telah teregistrasi pada Otoritas
Keuangan (OJK), melalui laporannya tertangga
2015. Berdasarkan laporan KJPP Sarwono, Indrast
dan Rekan tertanggal 30 Nopember dan 1 Desemb
2015, tanah tersebut dinilai kembali beserta
bangunannya. Penilaian dilakukan sesuai
Standar Penilaian Indonesia
berdasarkan transaksi terkini dalam keten
wajar dan Peraturan Bapepam-LK No. VIII.C.4
pedoman penilaian dan penyajian laporan penilai
di pasar modal. Metode penilaian yang digunakan
Pendekatan Data Pasar dan Biaya.
Elemen-elemen yang digunakan dalam perband
data untuk menentukan nilai wajar aset, antara la
1 Jenis hak yang melekat pada properti;
2 Kondisi pasar;
3 Lokasi;
4 Karakteristik fisik;
5 Karakteristik dalam menghasilkan pendapata
6 Zoning, pembatasan pembangunan.
Selisih nilai wajar atas tanah dan bangunan d
tercatat dibukukan pada penghasilan komprehens
dan terakumulasi dalam ekuitas pada bagian
revaluasi aset tetap.
Rincian revaluasi aset tetap adalah sebagai b
71

31 Desember 2016.
Nilai wajar - tanah
Nilai wajar - bangunan
Jumlah nilai wajar - tanah dan
bangunan
Nilai buku - tanah
Nilai buku bersih - bangunan
Jumlah nilai buku -
tanah dan bangunan
Selisih revaluasi
aset tetap
Rp
surplus revaluasi tanah.
penghasilan
Rp 468.139.805 (Catatan 25).

Nilai pasar tanah
hirarki nilai wajar tingkat 2.
nilai tercatatnya adalah sebagai berikut:
Nilai perolehan - tanah

Nilai perolehan -
bangunan
Jumlah nilai perolehan -
tanah dan bangunan
Akumulasi penyusutan
- bangunan
Jumlah nilai buku -
tanah dan bangunan
nilai wajar.
72

31 Desember 2016.
Bank berdasarkan surat No.
tanggal 7 Desember 2015 mengajukan kepada Kep
Kantor Pelayanan Pajak Madya Jakarta Utara men
permohonan penilaian kembali aset tetap untuk t
perpajakan yang diajukan pada tahun 2015 oleh w
pajak yang telah melakukan penilaian kembali ase
Berdasarkan Peraturan Menteri Keuangan
No. 191/PMK.010/2015 tanggal
sebagaimana telah diubah
No. 233/PMK.03/2015 tanggal
permohonan yang diajukan sampai dengan tan
31 Desember 2015, akan mendapatkan perlakuan
berupa pajak penghasilan yang bersifat final menj
3%. Sehubungan dengan hal tersebut, Bank melak
estimasi atas nilai wajar aset tetap berupa tanah d
bangunan, serta kemudian atas kenaikan nilai
dibandingkan dengan nilai buku aset tetap yang a
dilakukan pembayaran pajak sebesar Rp 757.729.
pada tanggal 16 Desember 2015 yang dicatat dalam
akun biaya dibayar dimuka (Catatan 12).
Bank memiliki beberapa bidang tanah yang
sebagai kantor pusat dan cabang dengan hak
berupa Hak Guna Bangunan yang berjangka waktu
36 tahun dan akan jatuh tempo antara tahun 2016
2027. Manajemen berpendapat tidak terdapat ma
dengan perpanjangan hak atas tanah karena se
tanah diperoleh secara sah dan didukung dengan
pemilikan yang memadai.
Aset tetap kecuali tanah diasuransikan terha
kebakaran dan risiko kerugian lainnya kepad
PT Asuransi Allianz Utama Indonesia dan PT Asura
FPG Indonesia dengan jumlah pertanggungan seb
Rp 20.487.056.757 untuk periode 31 Desember 2
dan Rp 19.727.772.737 untuk tahun 2015. Perusa
asuransi tersebut merupakan pihak ketiga. Manaj
berpendapat bahwa nilai pertanggungan tersebut
memadai untuk menutup kemungkinan terjadi ke
Pada tanggal 31 Desember 2016 dan 2015, tidak a
tetap yang dipakai sementara atau dihenti
penggunaan aktif dan tidak diklasifikasikan seb
tersedia untuk dijual.
Berdasarkan penelaahan aset tetap secara indi
pada akhir tahun, manajemen Bank berpend
tidak ada indikasi penurunan nilai aset tetap y
dimiliki oleh Bank.
Pada tanggal 31 Desember 2016, jumlah tercatat b
dari setiap aset tetap yang telah disusutkan penuh
masih digunakan adalah sebesar Rp 21.919.943.9
Pada tanggal 31 Desember 2016, jumlah terca
penyusutan revaluasi aset (tidak termaksud p
dibebankan di penghasilan comprehensif lain seb
Rp 972.625.272
73

31 Desember 2016.
14. ASET TAKBERWUJUD
Aset tak berwujud pada tanggal 31 Desember 2016 dan
2015 terdiri dari:
1 januari/
January 1, P enambahan/
2016 Additions
Harga perolehan:
P erangkat lunak 8.988.948.854 74.250.000
Jumlah 8.988.948.854 74.250.000
Akumulasi amortisasi:
P erangkat lunak 2.383.134.256 953.539.045
Jumlah 2.383.134.256 953.539.045
Jumlah tercatat - bersih 6.605.814.598
1 januari/
January 1, Penambahan/
2015 Additions
Harga perolehan:
Perangkat lunak 7.888.948.854 1.100.000.000
Jumlah 7.888.948.854 1.100.000.000
Akumulasi amortisasi:
Perangkat lunak 1.458.880.730 924.253.526
Jumlah 1.458.880.730 924.253.526
Jumlah tercatat - bersih 6.430.068.124
Aset takberwujud diamortisasi selama 5-10 tahun
Beban amortisasi untuk tahun yang berakhir
31 Desember 2016 dan 2015 adalah sebesar
Rp 953.539.045 dan Rp 924.253.526 yang dibebankan
dalam beban umum dan administrasi (Catatan 26a).
74

31 Desember 2016.
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. ASET LAIN-LAIN 15. OTHER ASSETS
Agunan yang diambil alih 78.439.843.058 38.717.021.602
Penetapan pajak dalam
proses banding - bersih
(Catatan 18c) 6.338.012.722 4.519.709.579
Uang muka pajak 3.900.000.000 3.000.000.000
Setoran jaminan 3.823.930.000 3.823.130.000
Penyelesaian kredit 1.796.536.523 1.205.147.548
Persediaan buku, barang cetakan
dan materai 822.222.245 604.508.968
Uang muka konsultan/
profesional - 825.000.000
Lain-lain 1.604.579.078 504.157.200
Dikurangi:
Cadangan kerugian
penurunan nilai aset
non-keuangan (1.324.000) (1.524.000)
Jumlah - bersih 96.723.799.626 53.197.150.897
Agunan yang diambil alih Foreclosed assets
Agunan yang diambil alih merupakan jaminan kredit Foreclosed assets represent loan collaterals such a
yang diberikan berupa tanah, bangunan dan kendaraan lands, buildings and vehicles that have been forec
yang telah diambil alih oleh Bank. by the Bank.
Untuk memenuhi Peraturan Bank Indonesia The Bank has taken actions for the resolution
No. 14/15/PBI/2012 tanggal 24 Oktober 2012, Bank foreclosed assets as required by Regulation of Ban
telah melakukan upaya penyelesaian atas agunan yang Indonesia No. 14/15/PBI/2012 dated October 24,
diambil alih.
Hasil penjualan
agunan yang diambil alih 8.147.067.675 440.000.000
Nilai buku 7.868.803.880 366.450.000
agunan yang diambil alih
(Catatan 27) 278.263.795 73.550.000
75

CATATAN ATAS LAPORAN KEUANGAN - Lanjutan NOTES TO FINANCIAL STATEMENTS - Continu
31 Desember 2016.
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise state
15. ASET LAIN-LAIN - Lanjutan 15. OTHER ASSETS - Continued
Mutasi cadangan kerugian penurunan nilai agunan yang The changes in allowance impairment for los
diambil alih adalah sebagai berikut: foreclosed assets are as follows:
Saldo awal tahun 1.524.000 180.874.000
Pembentukan (pemulihan) selama
tahun berjalan (Catatan 25) -200 (179.350.000)
Pengurangan selama tahun
berjalan - -
Saldo akhir tahun 1.324.000 1.524.000
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowances fo
kerugian penurunan nilai agunan yang diambil alih impairment losses on foreclosed assets are adequ
adalah cukup untuk menutup kerugian yang mungkin cover losses that may arise.
timbul.
Manajemen berpendapat bahwa saldo agunan yang The management believes that the foreclosed a
diambil alih merupakan nilai bersih yang dapat balance represents net realizable value.
direalisasi.
Setoran jaminan terdiri atas deposit ATM ALTO, Security deposits consist of deposits in ATM ALTO,
deposit line telepon, dan deposit sewa. telephone deposits and rent deposits.
Lainnya terdiri atas tagihan ATM, appraisal, Others consist of ATM, appraisal, loan settlement
penyelesaian kredit dan nasabah serta lainnya. customer receivables and others.
16. SIMPANAN NASABAH 16. DEPOSITS FROM CUSTOMERS
Akun ini terdiri dari: This account consists of:
Pihak berelasi 20.347.629.509 8.230.961.290
Pihak ketiga 1.548.130.209.151 1.585.961.304.597
Jumlah 1.568.477.838.660 1.594.192.265.887
76

31 Desember 2016.
16. SIMPANAN NASABAH - Lanjutan 16. DEPOSITS FROM CUSTOMERS - Continued
Simpanan nasabah berdasarkan jenis dan mata uang Deposits from customers by type and currency co
terdiri dari: of:
Giro 130.797.824.828 138.369.771.873
Tabungan 109.666.938.818 102.299.956.553
Deposito berjangka 1.328.013.075.014 1.353.522.537.461
Jumlah 1.568.477.838.660 1.594.192.265.887
a. Giro terdiri dari: a. Demand deposits consists of:
Pihak berelasi 7.084.455.358 1.618.495.907
Pihak ketiga 123.713.369.470 136.751.275.966
Jumlah 130.797.824.828 138.369.771.873
Tingkat suku bunga
rata-rata per tahun
Rupiah 2.75 3.5
Tidak terdapat giro yang diblokir dan dijadikan There were no demand deposits blocked and pled
jaminan kredit pada tanggal 31 Desember 2016 dan as loan collateral as of
31 Desember 2015. December 31, 2015.
b. Tabungan terdiri dari: b. Saving deposits consists of:
Pihak berelasi
Tabungan Super 2.486.573.464 859.703.392
Tabungan Harda 60.938.507 148.994.740
Tabunganku 29.756.014 132.202.869
Tabungan Super Plan 125.080.313 75.103.837
Tabungan Escrow 4.231.699,00 1.681.624
Jumlah pihak berelasi 2.706.579.997 1.217.686.462
Pihak ketiga
Tabungan Super 80.069.539.357 81.784.718.942
Tabungan Harda 7.304.388.749 10.125.031.831
Tabungan Super Plan 15.360.458.646 5.950.023.263
Tabunganku 3.234.976.138 2.646.947.942
Tabungan Escrow 869.591.151 519.847.844
Tabungan Karyawan 121.404.780 55.700.269
Jumlah pihak ketiga 106.960.358.821 101.082.270.091
Jumlah Tabungan 109.666.938.818 102.299.956.553
Tingkat suku bunga
rata-rata per tahun
Rupiah 3 3.4
77

Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2016. December 31, 2016
16 SIMPANAN NASABAH - Lanjutan 16. DEPOSITS FROM CUSTOMERS - Continued
Simpanan nasabah berdasarkan jenis dan mDeposits from customers by type and currency consists of:
terdiri dari:
c. Deposito berjangka terdiri dari: c. Time deposits consists of:

Pihak berelasi 10.556.594.154 5.394.778.921
Pihak ketiga 1.317.456.480.860 1.348.127.758.540
Jumlah 1.328.013.075.014 1.353.522.537.461
Perincian deposito berjangka berdasarkan jatuh The details of time deposits as of December 31, 2
tempo pada tanggal 31 Desember 2016 dan 2015 and 2015 by maturity are as follows:
Berdasarkan periode deposito berjangka: By period of time deposits:
Pihak berelasi
1 minggu - -
1 bulan 7.030.980.800 4.494.766.275
3 bulan 3.097.035.205 500.000.000
6 bulan 428.578.149 400.012.646
Jumlah pihak berelasi 10.556.594.154 5.394.778.921
Pihak ketiga
1 minggu 6.300.000.000 24.596.141.947
1 bulan 891.275.625.225 1.002.964.977.127
3 bulan 317.463.058.979 231.393.390.386
6 bulan 42.506.280.156 48.633.896.291
12 bulan 59.911.516.500 40.539.352.789
Jumlah pihak ketiga 1.317.456.480.860 1.348.127.758.540
Jumlah 1.328.013.075.014 1.353.522.537.461
78

31 Desember 2016.
16 SIMPANAN NASABAH - Lanjutan 16
c. Deposito berjangka terdiri dari:
Berdasarkan sisa umur jatuh tempo:
31 Desember 2016/
December 31, 2016
Pihak berelasi
Sampai dengan 1 bulan 7.030.980.800
Lebih dari 1 - 3 bulan 3.097.035.205
Lebih dari 3 - 6 bulan 428.578.149
Jumlah pihak berelasi 10.556.594.154
Pihak ketiga
Sampai dengan 1 bulan 897.575.625.225
Lebih dari 1 - 3 bulan 317.463.058.979
Lebih dari 3 - 6 bulan 42.506.280.156
Lebih dari 6 - 12 bulan 59.911.516.500
Jumlah pihak ketiga 1.317.456.480.860
Jumlah 1.328.013.075.014
Tingkat suku bunga
rata-rata per tahun
Rupiah 0.08
Jumlah deposito berjangka yang diblokir dan dijadikan
jaminan kredit pada tanggal 31 Desember 2016 dan
2015 masing-masing adalah sebesar Rp 161.135.000.000
dan Rp 202.624.000.000.
17 SIMPANAN DARI BANK LAIN 17
Simpanan dari bank lain berdasarkan mata uang dan
pihak berelasi terdiri dari:
31 Desember 2016/
December 31, 2016
Rupiah
Pihak berelasi
Giro 2.210.277.994
Jumlah pihak berelasi 2.210.277.994
Pihak ketiga
Giro 23.180.039.343
Deposito 45.489.689.238
Jumlah pihak ketiga 68.669.728.581
Jumlah 70.880.006.575
79

31 Desember 2016.
17. SIMPANAN DARI BANK LAIN
Deposito berdasarkan jangka waktu terdiri dari:
31 Desember 2016/
December 31, 2016
Deposito
1 bulan 36.615.082.140
3 bulan 8.874.607.098
Jumlah 45.489.689.238
Tingkat suku bunga rata-rata per tahun (Rupiah):
31 Desember 2016/
December 31, 2016
Giro 2.75
Deposito 7.75
Tidak ada simpanan dari bank lain yang diblokir
dan/atau dijadikan jaminan kredit dan transaksi/fasilitas
perbankan lainnya pada tanggal 2015
2015
18. PERPAJAKAN 18. TAXATION
a. Utang pajak
31 Desember 2016/
December 31, 2016
Pajak penghasilan
Pasal 4 (2) 1.697.498.781
Pasal 21 193.661.042
Pasal 25 -
Pasal 23 15.750.700
Pasal 29 -
Jumlah 1.906.910.523
b. Beban pajak
Manfaat (beban) pajak Bank terdiri dari:
31 Desember 2016
December 31, 2016
Pajak kini -
Pajak tangguhan (3.791.824.583)
Jumlah (3.791.824.583)
Rekonsiliasi antara laba sebelum pajak penghasilan
menurut laporan laba rugi dan penghasilan
komprehensif lain dengan laba fiskal yang dihitung
oleh Bank untuk tahun yang berakhir 31 Desember
2016 dan 2015 adalah sebagai berikut:
80

31 Desember 2016.
18 PERPAJAKAN - Lanjutan
b. Beban pajak - Lanjutan
31 Desember 2016
December 31, 2016
Laba (rugi) sebelum
Pajak penghasilan badan 10.878.857.710
Beda waktu:
Penyusutan
aset tetap dan amortisasi
aset tak berwujud (508.793.261)
Imbalan pasca kerja 2.032.667.908
Penurunan nilai aset tetap
akibat revaluasi -
Beban cadangan lainnya (16.650.000)
Jumlah 1.507.224.647
Beda tetap:
Tunjangan PPh pasal 21 3.469.192.581
Sumbangan 151.879.890
Penyisihan (pemulihan)
penurunan nilai agunan
yang diambil alih -
Lainnya 667.368.151
Jumlah 4.288.440.622
Laba (rugi) fiskal 16.674.522.979
Rugi fiskal tahun 2015 (52.540.543.020)
Rugi setelah kompensasi (35.866.020.041)
Beban pajak penghasilan badan -
Dikurangi:
Pajak dibayar dimuka :
PPh pasal 25 900.000.000
Kurang (lebih) bayar pajak
penghasilan badan (900.000.000)
Rekonsiliasi antara beban (manfaat) pajak dan hasil
perkalian laba akuntansi sebelum pajak dengan tarif
pajak yang berlaku adalah sebagai berikut:
31 Desember 2016
December 31, 2016
Laba sebelum pajak penghasilan10.878.857.710
Tarif pajak yang berlaku 2.719.714.428
Koreksi saldo awal -
Pengaruh pajak atas
penghasilan yang tidak dapat
diperhitungkan menurut fiskal 1.072.110.156
Beban (manfaat) pajak 3.791.824.583
Perhitungan Pajak Penghasilan 2015
sesuai dengan yang telah dilaporkan Bank dalam
Surat Pemberitahuan Tahun (SPT) kepada kantor
layanan pajak.
81

31 Desember 2016.
c. Surat ketetapan pajak
Pemeriksaan pajak tahun 2007
Pada tanggal 27 Nopember 2012, Bank menerima
Berita Acara Pembahasan Akhir Hasil Pemeriksaan
Pajak tahun fiskal
bayar atas pajak penghasilan badan pasal 29, paja
penghasilan pasal 23 dan pajak pertambahan nila
dengan jumlah sebesar Rp
terdiri dari:
No. Jenis Pajak/Type of Tax
1 PPh Badan/Corporate income tax
2 PPN Barang dan Jasa/VAT Goods and service
3 PPh pasal 23/Income tax article 23
4 PPN Barang dan Jasa/VAT Goods and service
Jumlah/Total
Setelah melakukan evaluasi atas surat ketetapa
pajak tersebut dan walaupun Bank tidak setuju
terhadap sebagian temuan tersebut, Bank te
membayar seluruh kekurangan pembayaran
pada tanggal 21 Desember 2012.
Direktorat Jenderal Pajak melalui suratnya te
20 Desember 2013, menolak keberatan yang
oleh Bank atas Surat Ketetapan Pajak Kurang
(SKPKB) pajak penghasilan badan pasal 29, p
penghasilan pasal 23 dan pajak pertambahan
Berdasarkan keputusan Direktorat Jenderal
tersebut, Bank telah mengajukan perm
banding ke Pengadilan Pajak pada tanggal 7
2014
Berdasarkan Surat
ST-01347/WPJ.21/KP.0604/2013
Desember 2013, Bank memiliki tunggakan pa
SKPKB No. 00004/206/07/046/12 atas pemer
pajak penghasilan badan pasal 29 untuk tahu
2007 sebesar Rp 11.100.000. Pada 8 Januari
Bank telah membayar tunggakan pajak terse
Berdasarkan putusan
No.Put.60172/PP/M.XIIB/16/2015
16 Maret 2015, Pengadilan Pajak telah mene
sebagian permohonan banding Bank atas
penghasilan badan pasal 29 dan pajak pert
nilai. Sehubungan dengan putusan tersebu
telah menerima pengembalian pajak se
Rp 2.300.390.190 pada tanggal 25 Mei 2015.
putusan banding tersebut, Bank sedang
melakukan proses peninjauan kembali ke M
Agung atas pajak penghasilan badan pasal 29 dan
pajak penghasilan pasal 23.
82

31 Desember 2016.
c. Surat ketetapan pajak - Lanjutan
Berdasarkan putusan ban
2015, pada tanggal 11 Mei
mengajukan permohonan pengurangan
pembatalan Surat Tagihan Pajak atas P
Pertambahan Nilai No.
tertanggal 27 Nopember 2012 untuk masa pajak
Januari sampai dengan Desember 2007 dari yang
semula sebesar Rp
Rp 21.818.709.
Mahkamah Agung telah mengabulkan permohona
bank mengenai Perkara Peninjauan Kembali Pajak
untuk kasus Pajak Tahun
Mahkamah Agung adalah sebagai berikut :
No. Jenis Pajak/Type of Tax

1. PPh Badan/
Corporate income tax
2. PPN Barang dan Jasa/
VAT Goods and services
3. PPh pasal 23/
Income tax article 23
4. PPN Barang dan Jasa/
VAT Goods and services
Jumlah/Total
Berdasarkan hasil keputusan tersebut, Bank
mendapatkan potensi i
sebulan yang dihitung sejak tanggal pembayara
sampai dengan diterbitkannya Putusan Peninjau
Kembali. Imbalan bunga tersebut sebesar
Rp 1.168.075.230 dan Rp
kelebihan pembayaran pajak PPN barang dan jasa
dan kelebihan pembayaran PPh badan tahun 2007
Berdasarkan hasil keputusan Mahkamah agung at
Kelebihan pembayaran atas PPN barang dan jasa
serta PPh badan tahun 2007, Bank memiliki poten
restitusi pajak sebesar Rp
Rp 141.030.156.
83

31 Desember 2016.
Pemeriksaan pajak tahun 2012
Berdasarkan Surat Pemberitahuan Hasil Pemeriksa
No. PHP-006/WPJ.02/KP/10/
20 Januari 2015 dan Risalah Pembahasan Hasi
Pemeriksaan Pajak tertanggal 10 Pebruari 2015 ya
dikeluarkan oleh Kantor Pelayanan Pajak Mady
Pekanbaru, yang menetapkan kurang bayar (SKPK
atas pajak penghasilan pasal 4 ayat 2 untuk masa
tahun pajak Januari - Desember 2012 dengan jum
total yang harus dibayar Rp 469.878.894 termasuk
sanksi administrasi. Bank belum melakukan
pembayaran atas ketetapan kurang bayar tersebu
pada tanggal 4 Mei 2015, Bank telah mengajukan
keberatan atas SKPKB tersebut dan belum terdapa
tanggapan yang telah dikomunikasikan kepada Ba
Pada tanggal 14 Januari 2016, Bank menerima sur
Pemberitahuan Permohonan Peninjauan Kembali
Penyerahan Memori Peninjauan Kembali No. MPK
2258/PAN.Wk/2016 tertan
dari Kepaniteraan Pengadilan Pajak. Dimana
Direktorat Jenderal Pajak telah menyampaika
permohonan peninjauan kembali kepada Pengadi
Pajak melalui suratnya No.S-3828/PJ.07
tanggal 26 Juni 2015 atas Putusan Pengadilan Paja
No. Put.60172/PP/M.XIIB/16/2015. Atas surat
pemberitahuan tersebut, Bank telah memberika
Kontra Memori Peninjauan
No.010/BHI.UM/II/2016
2016. Dalam kontra memori tersebut, Bank
menyatakan menolak seluruh dalil yang disa
oleh Direktorat Jenderal Pajak kecuali yang secara
tegas diakui kebenarannya. Sehubungan deng
kontra memori tersebut, belum terdapat tanggapa
yang telah dikomunikasikan kepada Bank.
d. Pajak tangguhan
Dibebankan
(dikreditkan) ke
penghasilan
komprehensif
Aset (liabilitas) pajak

tangguhan/ 31 Desember 2015/ Koreksi/
Deferred tax assets (liabilities) December 31, 2015 Correction
P enyusutan, penurunan nilai dan

surplus revaluasi aset tetap/
Depreciation, impairment and
surplus revaluation of
fixed assets (1.892.872.663) -
Liabilitas imbalan pascakerja/
Post-employment benefits
obligation 3.687.376.765 -
Beban cadangan lainnya/
Others reserve expenses 4.162.500 -
Rugi fiskal/Fiscal losses 13.135.135.754 -
Jumlah/Total 14.933.802.356 -
84
PT BANK HARDA INTERNASIONALPT BANK HARDA INTERNASIONAL Tbk

CATATAN ATAS LAPORAN KEUANGA NOTES TO FINANCIAL STATEMENTS - Continued
Pada dan Untuk Tahun yang BeraAs of and For the Year Ended
(Dinyatakan dalam Rupiah, kecual(Expressed in Rupiah, unless otherwise stated)
18 PERPAJAKAN - Lanjutan 18. TAXATION - Continued
d. Pajak tangguhan - Lanjutan d. Deferred tax - Continued
Dibebankan
(dikreditkan) ke
penghasilan
komprehensif
Aset (liabilitas) pajak

tangguhan/ 31 Desember 2014/ Koreksi/
Deferred tax assets (liabilities) December 31, 2014 Correction
Penyusutan, penurunan nilai dan

surplus revaluasi aset tetap/
Depreciation, impairment and
surplus revaluation of
fixed assets (637.568.898)
Liabilitas imbalan pascakerja/
Post-employment benefits
obligation 3.465.255.343
Beban cadangan lainnya/
Others reserve expenses -
Rugi fiskal/Fiscal losses -
Jumlah/Total 2.827.686.445
Manajemen Bank berpendapat baset
pajak tangguhan dapat dipulihkan ditahun-tahun
mendatang.
19 BUNGA YANG MASIH HARUS DIBAYAR
Merupakan bunga yang masih harus dibayar atas
simpanan nasabah dan bank lain.
Rincian bunga yang masih harus dibayar pada
31 Desember 2016 dan 2015 adalah sebagai berikut:
31 Desember 2016
December 31, 2016
Deposito 6.096.401.417
Jumlah 6.096.401.417
85

31 Desember 2016.
20. LIABILITAS IMBALAN PASCA-KERJA
Bank memberikan imbalan pasca-kerja
karyawan tetap yang memenuhi kriteria ya
ditetapkan atau telah mencapai usia pensiu
umur 55 tahun sesuai dengan Undang-Undan
Tahun 2003 tertanggal
perhitungan manfaat Undang-Undang Ketenagake
ini menggunakan gaji pokok terkini. Imbalan terse
tidak didanai.
Jumlah karyawan yang berhak atas imbalan pasti p
kerja tersebut masing-masing sebanyak 281 karya
pada tanggal 31
31 Desember 2015.
Seluruh jumlah yang disajikan di bawah ini didasa
pada laporan penilaian aktuaria yang diperol
Dayamandiri Dharmakonsilindo, aktuaris indepe
dengan laporan aktuaria tertanggal 28 Dese
untuk 31 Desember 2016 dan 22 Desember
31 Desember 2015.
Beban liabilitas imbalan pasca-kerja yang diakui d
laporan laba rugi dan penghasilan komprehensif la
Biaya jasa kini

Biaya bunga
Biaya jasa lalu
Provisi untuk kelebihan
pembayaran
Jumlah
Mutasi nilai kini liabilitas adalah sebagai ber The movement in present value of obligation are as
follows:
31 Desember 31 Desember
2016/ 2015/
December 31, December 31,
2016 2015
Saldo awal nilai kini liabilitas 14.749.507.059 13.861.021.372

Biaya jasa kini 1.954.359.199 2.548.675.545
Biaya bunga 1.286.465.494 1.130.423.229
Biaya jasa lalu 29.259.515 337.544.729
Pembayaran selama tahun
berjalan (1.237.416.300) (1.235.409.876)
(keuntungan) kerugian
aktuarial yang timbul dari :
- asumsi keuangan 1.130.227.156 (3.415.419.015)
- asumsi pengalaman (406.120.428) 1.600.019.827
- asumsi demografi - (77.348.752)
Jumlah 17.506.281.695 14.749.507.059
86

31 Desember 2016.
20 LIABILITAS IMBALAN
Lanjutan
Program ini memberikan eksposur risiko aktuar
terhadap Bank seperti risiko suku bunga dan g
Risiko Suku Bunga
Nilai kini kewajiban imbalan pasti dihitung den
menggunakan tingkat diskonto ditentukan de
mengacu pada tingkat pengembalian pasar atas o
pemerintah. Umumnya, penurunan suku bunga
obligasi pemerintah akan meningkatkan kewajib
program.
Risiko Tingkat Kenaikan Gaji
Nilai kini kewajiban imbalan pasti dihitung den
estimasi tingkat kenaikan gaji, semakin tinggi tingk
kenaikan gaji akan menyebabkan semakin besa
kewajiban.
Asumsi utama yang digunakan dalam menentu
penilaian aktuaria pada tanggal 31 Desember 201
2015 adalah sebagai berikut:
Tingkat diskonto/Discount rate
Tingkat kenaikan gaji/Salary increment rate
Tingkat kemungkinan cacat/Disability rate
Tingkat kematian/Mortality rate
Tingkat pengunduran diri/Resignation rate

0,05% 30-39 tahun/years old
Usia pensiun normal/Normal retirement age55 tahun/years old

Asumsi aktuarial yang signifikan untuk p Significant actuarial assumptions for the determination
kewajiban imbalan pasti adalah tingkat disk of the defined obligation are discount rate and expected
kenaikan gaji yang diharapkan. Sensitivitas ansalary increase. The sensitivity analysis below has been
bawah ini ditentukan berdasarkan mas determined based on reasonably possible changes of the
perubahan asumsi yang mungkin terjadi prespective assumptions occurring at the end, and other
periode pelaporan, dengan semua asumsi var variable assumption are constant.
konstan.
87

31 Desember 2016.
20. LIABILITAS IMBALAN PASCA-KERJA
Lanjutan
Analisis Se nsitifitas Tingkat Diskonto/

Sensitivity Analysis of Discount Rate
Kenaikan suku bunga 1%/
Increase of 1% the discount rate
Penurunan suku bunga 1%/
Decrease of 1% the discount rate
Analisis Se nsitifitas Ke naikan Gaji/
Sensitivity Analysis of Salary Increase
Kenaikan suku bunga 1%/
Increase of 1% the discount rate
Penurunan suku bunga 1%/
Decrease of 1% the discount rate
Analisis sensitivitas yang disajikan di atas mungkin
tidak mewakili perubahan yang sebenarnya dalam
kewajiban imbalan pasti mengingat bahwa perubahan
asumsi terjadinya tidak terisolasi satu sama lain karena
beberapa asumsi tersebut mungkin berkorelasi.
Selanjutnya, dalam menyajikan analisis sensitivitas di
atas, nilai kini kewajiban imbalan pasti dihitung dengan
menggunakan metode projected unit credit pada akhir
periode pelaporan, yang sama dengan yang diterapkan
dalam menghitung liabilitas manfaat pasti yang diakui
dalam laporan posisi keuangan.
Rata-rata durasi kewajiban imbalan pasti pada tanggal
31 Desember 2016 dan 31 Desember 2015 adalah 9,38
tahun dan 9,47 tahun.
Perkiraan analisis jatuh tempo atas imbalan pensiun
tidak terdiskonto per 31 Desember
31 Desember 2015 adalah sebagai berikut
Sampai dengan
1 tahun/ 1-2 tahun/
Until 1 year 1-2 years
Imbalan
pensiun 1.240.094.557 1.543.365.543
Jumlah 1.240.094.557 1.543.365.543
Sampai dengan
1 tahun/ 1-2 tahun/
Until 1 year 1-2 years
Imbalan
pensiun 1.131.528.023 1.075.534.097
Jumlah 1.131.528.023 1.075.534.097
88

31 Desember 2016.
21. LIABILITAS LAIN-LAIN
Safe Deposit Box

Lain-lain
Jumlah
22. MODAL SAHAM, TAMBAHAN
DISETOR, CADANGAN UMUM DAN DIVIDEN
Komposisi pemegang saham Bank dan masing - m
kepemilikan pada tanggal 31 Desember 2016 dan
PT Hakim Putraperkasa
Kwee Sinto
M asyarakat (kepemilikan
dibawah (5%)
Jumlah/Total
Berdasarkan Akta Pernyataan Keputusan Pemeg
Saham PT Bank Harda Internasional Tbk No. 45 ta
19 Desember 2014 yang dibuat di hadapan notaris
Edward Suharjo Wiryomartani, S.H., M.Kn., notari
Jakarta, para pemegang saham telah menyetujui untuk:
Meningkatkan modal dasar
Rp 200.000.000.000 menjadi Rp 1.000.000.000.00
Meningkatkan modal disetor
Rp 146.600.000.000 menjadi
Rp 255.000.000.000 yang berasal dari:
- Setoran tunai dari PT Hakim Putraperkasa
sebesar Rp 50.000.000.000;
- Saldo laba PT Bank Harda Internasional Tbk
sebesar Rp 58.400.000.000;
Merubah nilai nominal saham yang semula ber

Rp 1.000.000 menjadi Rp 100.
89

31 Desember 2016.
22 MODAL SAHAM, TAMBAHAN MODAL
DISETOR, CADANGAN UMUM DAN DIVIDEN -
Lanjutan
Per 31 Desember
sebesar Rp50.000.000.000 yang dilakukan
PT Hakim Puteraperkasa, telah disetujui oleh
Jasa Keuangan
75/PB.33/2014 tertanggal 31 Oktober 2014
dengan telah dicatatnya tambahan modal dis
Rp30.000.000.000 dalam administrasi p
sedangkan sebesar Rp20.000.000.000 dicatat se
tambahan setoran modal akan dipindahkan seb
modal ditempatkan dan disetor penuh
mendapatkan persetujuan. Pada tanggal 30 J
penambahan modal
Rp20.000.000.000 tersebut telah disetuju
suratnya No. SR-05/PB.33/2015.
Berdasarkan Akta Pernyataan Keputusan Pemeg
Saham PT Bank Harda Internasional Tbk No. 50 ta
29 Januari 2015 yang dibuat di hadapan notaris Ed
Suharjo Wiryomartani, S.H., M.Kn., notaris, di Jaka
para pemegang saham telah menyetujui untuk:
Menegaskan kembali sebagian isi Keputus
Pemegang Saham tertanggal 18 Desember 2014:
- Meningkatkan modal dasar yang semula
Rp200.000.000.000
Rp1.000.000.000.000;
- Meningkatkan modal disetor yang semula
sebesar Rp
Rp255.000.000.000 yang berasal dari:
Setoran tunai dari PT Hakim
sebesar Rp50.000.000.000; dan
Saldo laba PT Bank Harda Internasional Tbk seb
Rp58.400.000.000.
- Merubah nilai nominal saham yang semula
Rp 1.000.000 menjadi Rp 100;
- Merubah ketentuan pasal 12 ayat 1 Anggaran
Dasar Perseroan.
Meningkatkan modal disetor yang semula sebe
Rp255.000.000.000 menjadi Rp 285.000.000.000.
Perubahan tersebut telah dilaporkan dan diterima
Menteri Hukum dan Hak Asasi Manusia Repub
Indonesia
5 Pebruari
tanggal 5 Pebruari 2015 dan telah disetujui oleh M
Hukum dan Hak Asasi Manusia Republik
No. AHU-0001913.AH.01.02 Tahun 2015, sert
didaftarkan dalam Daftar Perseroan No. AHU
0015590.AH.01.11 Tahun 2015 tanggal 5 Pebruari
Pada tanggal 27 Januari 2015 dan 28 Januari 2015

penambahan
dilakukan oleh PT Hakim Putraperkasa tela
dalam administrasi pengawasan, berdasarkan sura
OJK No. SR-31/PB.333/2015 tertanggal 29 Me
90

31 Desember 2016.
22. MODAL SAHAM, TAMBAHAN
Lanjutan
Berdasarkan Akta Berita Acara Rapat Umum Peme
Saham Luar Biasa No. 31 tanggal 18 Maret 2015 y
dibuat di hadapan Edward Suharjo Wiryomartani,
M.Kn., notaris, di Jakarta, para pemegang saha
menyetujui untuk:
Menegaskan kembali dan menyetujui selu
perubahan anggaran dasar Bank;
Melakukan penawaran umum perdana atas s
Bank dan mengubah status Bank dari Perseroa
Tertutup menjadi Perseroan Terbuka;
Melaksanakan Management Stock Option P
(MSOP) dengan jumlah sebanyak- banyaknya
dari modal dan melaksanakan program Employe
Stock Allocation
banyaknya 10% dari jumlah saham yang ditawarka
dalam Penawaran Umum Perdana Saham Bank; d
Memberikan kuasa kepada Dewan Komisaris d
Dewan Direksi Bank untuk melaksanakan segal
tindakan yang harus dilakukan sehubungan denga
Penawaran Umum kepada masyarakat dan
penggunaan dana hasil Penawaran Umum.
Akta Berita Acara Rapat Umum Pemegang Sa
Luar Biasa tersebut telah mendapat persetujuan d
Menteri Hukum dan Hak Asasi Manusia Repub
Indonesia dengan Surat
No. AHU-0004354.AH.01.02.Tahun 2015 tangga
19 Maret 2015. Akta tersebut telah diterima dan
dicatat di dalam Sistem Administrasi Badan Hu
dengan Surat Pemberitahuan No. AHU-AH.01
0017606 dan telah didaftarkan
Perseroan No. AHU-0032841.AH.01.11.Tahun
tanggal 19 Maret 2015.
Berdasarkan Akta Pernyataan Keputusan Rapat N
tanggal 5 Oktober 2015 yang dibuat di hadapan Ed
Suharjo Wiryomartani, S.H., M.Kn., notaris, di Jaka
pasal 4 ayat 2 Anggaran Dasar Perseroan telah diu
sebagai berikut:
Modal dasar yang telah ditempatkan dan dis
sejumlah 3.650.000.000
jumlah nilai nominal
Rp 365.000.000.000 terdiri atas:
- Rp 285.000.000.000 merupakan saham lama;
- Rp 80.000.000.000 merupakan hasil penawaran
umum saham Bank.
91

31 Desember 2016.
22 MODAL SAHAM, TAMBAHAN MODAL
Lanjutan
Para pemegang saham telah menyetor pe
3.650.000.000 saham
nominal seluruhnya R
rincian sebagai berikut:
- PT Hakim
2.651.961.000 lembar saham dengan nilai
nominal seluruhnya
Rp 265.196.100.000;
- Kwee Sinto sebanyak
saham dengan nilai nominal seluruhnya sebesar
Rp 19.803.900.000;
- Masyarakat sebanyak
saham dengan nilai nominal seluruhnya
sebesar Rp 80.000.000.000.
Pernyataan Keputusan Rapat tersebut tela
dan dicatat di dalam Sistem Administrasi Badan H
Kementerian Hukum dan Hak Asasi Manusia Rep
Indonesia melalui Penerimaan Pemberitahuan Pe
Anggaran Dasar No. AHU- AH.01.03.0970743 d
Penerimaan Pemberitahuan Perubahan Data Pers
No. AHU-AH.01.03.0970744.
Melalui penawaran umum saham perdana, B

menerbitkan sejumlah
biasa dengan nilai penawaran Rp 125 (angka penu
setiap saham. Sehingga hasil penjualan saham
diterima oleh Bank adalah sebesar Rp
setelah dikurangi biaya emisi.
Agio saham sehubungan dengan pena
Bank pada tahun 2015 setelah dikurangi biaya em
saham adalah sebagai berikut:
Pengeluaran 800.000.000
saham melalui penjualan
saham Bank pada
penawaran umum
tahun 2015
92

31 Desember 2016.
23. PENDAPATAN BUNGA 23. INTEREST INCOME
31 Desember 2016 31 Desember 2015
Pendapatan bunga terdiri dari:
Kredit yang diberikan 190.312.292.620 210.379.391.965
Efek-efek 14.437.493.361 16.179.886.364
Penempatan pada Bank Indonesia 6.660.986.347 10.129.549.942
Penempatan pada bank lain 4.503.381.096 2.543.783.981
Jumlah 215.914.153.424 239.232.612.252
Jumlah pendapatan bunga dari pihak berelasi pada The amount of interest income from related partie
Pada 31 Desember 2016 dan 2015, masing- masing December 31,2016 and 2015 are Rp 2,848,3
sebesar Rp 2.848.356.219 dan Rp 2.394.045.742. Rp 2,394,045,742, respectively.
24. BEBAN BUNGA 24. INTEREST EXPENSES
Beban bunga terdiri dari:

Deposito berjangka 110.767.515.231 135.058.862.304
Giro 3.836.160.899 5.185.766.894
Tabungan 3.458.817.885 3.433.254.503
Premi penjaminan
simpanan (catatan 31) 3.348.333.630 3.688.085.968
Call money 12.141.667 -
Jumlah 121.422.969.312 147.365.969.669
Jumlah beban bunga dari pihak berelasi pada The amount of interest expense from related par
31 Desember 2016 dan 2015 masing-masDecember 31, 2016 and 2015 are Rp 817,009,295 and
Rp 817.009.295 dan Rp 672.680.456. Rp 672.680.456, respectively.
25. PEMULIHAN (PEMBENTUKAN) CADANGAN 25. REVERSAL (PROVISION) OF ALLOWANCE FOR
KERUGIAN PENURUNAN NILAI ASET IMPAIRMENT LOSSES ON FINANCIAL ASSETS
KEUANGAN DAN ASET NON-KEUANGAN AND NON-FINANCIAL ASSETS
Rincian pemulihan (pembentukan) cadangan kerugian Details of reversal
penurunan nilai aset keuangan dan aset non-keuangan impairment losses on financial assets and non- fin
adalah sebagai berikut: assets are as follows:
Pembentukan cadangan
kerugian penurunan
nilai atas kredit (Catatan 10) (11.092.124.004) (75.010.363.759)
Pembentukan cadangan
kerugian penurunan nilai atas
aset tetap (Catatan 13) - (468.139.805)
Pemulihan (pembentukan)
cadangan kerugian penurunan
nilai atas agunan yang
diambil alih (Catatan 15) 200 179.350.000
Jumlah (11.091.924.004) (75.299.153.564)
93
31 Desember 2016.
26. BEBAN OPERASIONAL LAINNYA
31 Desember 2016
December 31, 2016
Akun ini terdiri dari:
Umum dan administrasi 32.734.742.169
Tenaga kerja 52.543.752.574
Jumlah 85.278.494.743
a. Beban Umum dan Administrasi
31 Desember 2016
December 31, 2016
Sewa 8.039.621.375
Jasa penyedia tenaga kerja 4.924.426.443
Jasa profesional 2.154.927.010
Biaya CBS 1.980.000.000
Telepon, listrik, dan air 1.673.748.955

Biaya administrasi Bank
Indonesia dan bank lain 1.600.776.381
Penyusutan aset tetap
(Catatan 13) 1.507.035.848
Keamanan 1.447.286.500
Pendidikan dan pelatihan 1.392.244.249
Biaya penyelesaian kredit 1.353.359.000
Jasa lintas Arta 1.136.488.542
Asuransi 1.123.315.775
Keperluan kantor 1.019.150.402
Amortisasi aset tak
berwujud (Catatan 14) 953.539.045
Transportasi 753.491.529
Pemeliharaan dan perbaikan 386.471.702
Iklan dan promosi 340.911.794
Cetakan, materai, dan
benda pos 241.102.575
Keperluan rumah tangga 187.049.245
Perjalanan dinas 174.213.047
Sumbangan 151.879.890
Pajak 67.703.112
Pengurusan surat izin 18.447.000
Lain-lain 107.552.750
Jumlah 32.734.742.169
94

31 Desember 2016.
26 BEBAN OPERASIONAL LAINNYA - Lanjutan
b. Beban Tenaga Kerja
31 Desember 2016
December 31, 2016
Gaji dan tunjangan 38.690.622.347
Beban imbalan kerja
(Catatan 20) 3.921.395.349
Tunjangan uang makan/
transport 3.086.166.666
Tunjangan hari raya 2.757.308.628
Jasa produksi 2.279.994.000
Tunjangan ASTEK 1.169.268.769
Tunjangan kesehatan 280.330.756
Tunjangan teller 87.076.191
Lembur 85.885.454
Biaya pegawai lainnya 84.321.900
Tunjangan pakaian
seragam 60.375.000
Rekreasi dan olahraga 38.305.240
Tunjangan premi
asuransi kecelakaan 2.702.274
Jumlah 52.543.752.574
Rincian gaji,tunjangan dan bonus atas Dewan
Komisaris, Dewan Direksi, Komite Audit dan
Komite Pemantau Risiko dan komite remunerasi dan
Nominasi Bank adalah sebagai berikut
Jumlah pejabat/
Number of Gaji/
officers Salary
Komisaris 2 1.485.000.000
Direksi 3 2.021.428.571
Komite Audit, Komite

P emantau Risiko dan
Komite Remunerasi
dan Nominasi 3 604.964.000
Jumlah 8 4.111.392.571
Jumlah pejabat/
Number of Gaji/
officers Salary
Komisaris 3 1.620.000.000
Direksi 3 3.220.000.000
Komite Audit, Komite

P emantau Risiko dan
Komite Remunerasi
dan Nominasi 5 547.164.000
Jumlah 11 5.387.164.000
95

CATATAN ATAS LAPORAN KEUANGAN - LanjuNOTES TO FINANCIAL STATEMENTS - Continued
Pada dan Untuk Tahun yang Berakhir TanggaAs of and For the Year Ended
(Expressed in Rupiah, unless otherwise stated)
27. PENDAPATAN (BEBAN) NON-OPERASION27. NON-OPERATING INCOME (EXPENSES) - NET

BERSIH

Akun ini terdiri dari:
Keuntungan penjualan aset
tetap - bersih (Catatan 13) 8.185.200 1.516.836.846
Keuntungan (kerugian) atas
penjualan agunan yang
diambil alih (Catatan 15) 278.263.795 73.550.000
Pendapatan (beban)
lainnya - bersih 2.380.808.647 (49.299.003)
Jumlah 2.667.257.642 1.541.087.843
28. LABA PER SAHAM DASAR 28. BASIC EARNINGS PER SHARE
Rata-rata tertimbang
jumlah saham biasa
yang beredar dalam
tahun berjalan 3.650.000.000 3.158.333.333
Laba (rugi) bersih 7.087.033.127 (45.978.206.362)
Laba (rugi) bersih
per saham dasar 1,94 (14,56)
29. TRANSAKSI DENGAN PIHAK BERELASI 29. TRANSACTIONS WITH RELATED PARTIES
Sifat Hubungan Berelasi Nature of Relationship
Dalam kegiatan normal usahanya, Bank juga In the normal activities of business, the
mengadakan transaksi-transaksi tertentu dengan pihak- entered into certain transactions with related
pihak yang berelasi.
Transaksi dengan pihak berelasi dilakukan berdasarkan Transactions with related parties are made
persyaratan yang disetujui oleh kedua belah pihak, terms agreed by the parties, which may not
yang mungkin tidak sama dengan transaksi lain yang as those of the transaction between unrelate
dilakukan dengan pihak-pihak yang tidak berelasi.
96

31 Desember 2016.
29 TRANSAKSI DENGAN PIHAK BERELASI
Lanjutan
Rincian sifat hubungan dan jenis transaksi yang
signifikan dengan pihak berelas31 Desember
2016 dan 2015 adalah sebagai berikut:
Pihak hubungan berelasi/
Related parties
PT Hakim Putraperkasa
company
Kwee Sinto Pemegang
shareholder
PT Alter Abadi Tbk
shareholder
PT Asean Motor International
saham akhir yang sama/
shareholder
PT Asia Putra Perkasa

shareholder
PT BPR Cahaya Wiraputra Anak perusahaan
BPR Varia Central Artha Anak perusahaan
PT Hakim Putra Sejati

shareholder
Perhimpunan Inti Kalbar
Perhimpunan Minan Indonesia

shareholder
Perhimpunan Musim Semi Abadi
Indonesia saham akhir yang sama/
shareholder
Redialindo Mandiri
PT Rockit Aldeway
dari komisaris independen/
Owned and controlled by family of
independent commissioner
97

31 Desember 2016.
29 TRANSAKSI DENGAN PIHAK B-
Lanjutan
Sifat Hubungan Berelasi - Lanjutan
Pihak hubungan berelasi/ Sifat hubungan berelasi/
Related parties The nature of relation
PT Tri Satria Indah Motor Dimiliki dan dikendalika
dari pemegang saham khir yang sama/
Owned and controlled by
ultimate shareholder
PT Varia Inter Perkasa Dimiliki dan dikendalik
saham akhir yang sama/ Owned and
controlled by the same ultimate shareholder
PT Varia Intra Finance Dimiliki dan dikendalik
saham akhir yang sama/ Owned by the same
PT Jolael Dimiliki dan dikendalik

PT Bintang Binamitra Dimiliki dan dikendalik
Perseorangan/Individual Komisaris/Commissioner
Direksi/Director
Pejabat Eksekutif/Executive Staf
Keluarga/Family
Transaksi pihak berelasi

31 Desember 2016
December 31, 2016
Aset
Kredit yang diberikan
(Catatan 10) 24.760.833.890
Jumlah aset yang terkait
dengan pihak berelasi 24.760.833.890
Persentase dari total aset 1.2
Liabilitas
Simpanan nasabah
(Catatan 16)
Giro 7.084.455.358
Tabungan 2.706.579.997
Deposito 10.556.594.154
Simpanan dari bank lain
(Catatan 17) 2.210.277.994
Jumlah liabilitas yang terkait
dengan pihak berelasi 22.557.907.503
Persentase dari total
liabilitas 1.35
98

31 Desember 2016.
Lanjutan
Transaksi pihak berelasi - lanjutan
31 Desember 2016
December 31, 2016
Pendapatan bunga (Catatan 23)
pendapatan bunga
Beban bunga (Catatan 24)
beban bunga
Beban operasional lainnya
Beban sewa tanah dan
gedung
Beban keamanan dan
kebersihan
Jumlah beban operasional
lainnya yang terkait
dengan pihak berelasi
beban operasional
lainnya
tanah dan bangunan
pendapatan
non-operasional
Termasuk dalam gaji dan tunjangan adalah kompensasi
kepada Direksi untuk tahun yang berakhir pada tanggal
31 Desember 2016 dan 2015 sebesar Rp3.600.167.403
dan Rp4.647.324.658.
Jumlah pesangon pemutusan kontrak kerja kepada
manajemen kunci pada tahun 2016 dan
masing-masing sebesar Rp1.673.954.590
Rp 1.115.954.590.
Berdasarkan Akta Perpanjangan Perjanjian Sewa
Menyewa No. 8 tanggal 9 Agustus 2016 yang dibuat di
hadapan notaris Petrus Suandi Halim, S.H., notaris, di
Jakarta, antara Rachman Hakim dengan PT Bank Harda
Internasional Tbk, kedua belah pihak telah menyetujui
untuk melakukan perpanjangan perjanjian sewa
menyewa atas sebidang tanah dan bangunan berlantai 4
yang terletak di Pontianak, Kalimantan Barat. Biaya
sewa untuk perpanjangan sewa tersebut adalah sebesar
Rp 350.000.000 per tahun atau Rp 1.750.000.000 untuk
jangka waktu 5 tahun. Perjanjian ini berlangsung selama
5 tahun, terhitung sejak tanggal 20 Maret 2016 sampai
dengan tanggal 19 Maret 2021.
99

31 Desember 2016.
Lanjutan
Transaksi pihak berelasi - lanjutan
Berdasarkan Akta Perjanjian Sewa Menyewa
tanggal 25 Maret 2014 yang dibuat di hadapa
Pahala Sutrisno Amijoyo Tampubolon, not
Jakarta, antara PT Asean Motor Internationa
PT Bank Harda Internasional Tbk, kedua bela
telah menyetujui untuk melakukan perpanjan
perjanjian sewa menyewa atas gedung yaitu ruan
dalam gedung yang terletak di lantai 1 (satu), lant
(dua), dan lantai 3 (tiga) yang beralamat di Jl. Kyai
Samanhudi No. 10-10 A, Jakarta Pusat. Biaya sewa
untuk perpanjangan sewa
Rp 226.700.000 perbulan
charge/maintenance sebesar Rp 96.305.000 per b
Perjanjian ini berlangsung selama
sejak tanggal 10 Desember
tanggal 9 Desember 2017.
Berdasarkan Akta Perpanjangan Sewa Menye
tanggal 21 Oktober 2014 yang dibuat di hada
Tjoa Karina Juwita, S.H., notaris, di Jakarta, a
Hakim dengan PT Bank Harda Internasional Tbk, k
belah pihak telah menyetujui untuk m
perpanjangan perjanjian sewa menyewa at
bangunan rumah toko (ruko) yang terletak di Ruk
Mega Bekasi Blok A No. 4, Jl. Cut Meutia Raya
Timur, Jawa Barat. Biaya sewa untuk perpanjan
sewa tersebut sebesar Rp
waktu 3 tahun. Perjanjian ini berlangsung se
tahun, terhitung mulai tanggal 14 Oktober 2014 s
dengan tanggal 14 Oktober 2017.
Berdasarkan Akta Jual Beli No.427/2014 dan
No.428/2014 tanggal 10 Desember 2014 yang di
hadapan notaris Inge Rubiati Wardhana, S.H.,
Jakarta, antara PT Bank Harda Internasional Tbk d
PT Asean Motor International, kedua belah pihak
menyetujui perjanjian jual beli atas tanah d
yang terletak di Jl. Gajah Mada No.
Krukut, Taman Sari, Jakarta Barat dengan SH
987 dan No.
Rp 7.300.000.000 dan Rp 700.000.000.
100

31 Desember 2016.
30. KOMITMEN DAN KONTINJENSI
Akun-akun di bawah ini dicatat didalam laporan posisi
keuangan ekstra-komtabel (of-balance sheet):
Komitmen
Liabilitas komitmen
Fasilitas kredit kepada
nasabah yang belum
digunakan
Liabilitas komitmen - bersih
Kontinjensi
Tagihan kontinjensi
Pendapatan bunga dalam
penyelesaian
Jumlah tagihan kontinjensi
Liabilitas kontinjensi
Bank garansi yang diberikan
Jumlah liabilitas kontinjensi
Tagihan (liabilitas)
kontinjensi - bersih
Kredit hapus buku
Jumlah komitmen dan
kontinjensi - bersih
Pada tanggal 31 Desember 2016 dan
memiliki saldo transaksi komitmen dan kontinjensi
dengan pihak berelasi sebesar Rp
Rp 440.688.799.
Pada tanggal 31 Desember 2016 dan 2015 tidak terdapat
komitmen dan kontinjensi yang mengalami penurunan
nilai.
Manajemen berpendapat bahwa tidak diperlukan adanya
cadangan kerugian penurunan nilai.
31. JAMINAN PEMERINTAH
KEWAJIBAN PEMBAYARAN BANK UMUM
Berdasarkan Undang-Undang No. 24 tentang Lembaga
Penjaminan Simpanan (LPS) tanggal 22 September
2004, efektif sejak tanggal 22 September
sebagaimana diubah dengan Undang-Undang No.
Tahun 2009 tanggal 13 Januari 2009 tentang Penetapan
Peraturan Pemerintah Pengganti Undang-Undang No. 3
Tahun 2008, LPS dibentuk untuk menjamin liabilitas
tertentu bank-bank umum berdasarkan program
penjaminan yang berlaku, yang besaran nilai jaminannya
dapat berubah jika memenuhi kriteria tertentu yang
berlaku
101

31 Desember 2016.
31 JAMINAN
Lanjutan
No.66 tahun 2008 tanggal

menyatakan bahwa sejak tanggal
100.000.000 diubah
2.000.000.000.
Berdasarkan Surat Edaran Nomor
Rp 3.688.085.968 (Catatan 24).
32 INFORMASI SEGMEN
per segmen usaha,
Banten, Jawa Timur dan lainnya.
Berikut adalah informasi segmen geografis BThe following is a geographical segment information of
the Bank:
Jawa Barat/
DKI Jakarta West Java
Pendapatan bunga - bersih 70.119.828.898 11.944.550.096
Laba operasional
- bersih 295.184.252 7.958.644.780
Pendapatan (beban)
non-operasional
- bersih 4.740.854.430 (5.633.811.430)
Laba periode berjalan 1.244.214.099 2.324.833.350
102

31 Desember 2016.
32. INFORMASI SEGMEN - Lanjutan
Berikut adalah informasi segmen geogr
lanjutan :
Jawa Barat/
INFORMASI
LAINNYA
ASET
Kas 9.627.267.850
Giro pada Bank
Indonesia 99.900.870.882
Giro pada bank lain 8.332.820.772
Penempatan pada
Bank Indonesia
dan bank lain 234.945.114.871
Efek-efek 147.077.993.411
Kredit - bersih 1.043.299.659.316 105.792.253.613
Pendapatan bunga
yang masih akan
diterima 13.909.003.886
Biaya dibayar dimuka 2.988.692.123
Aset tetap - bersih 19.597.223.642
Aset pajak tangguhan 11.376.728.353
Aset tak berwujud 5.726.525.553
Aset lain-lain 76.309.065.301 15.282.783.370
Jumlah aset 1.673.090.965.960 123.536.691.610
LIABILITAS
Liabilitas segera 3.567.011.241
Simpanan nasabah 1.228.749.241.229 56.169.812.279

Simpanan dari
bank lain 21.962.595.538 19.179.983.161
Utang pajak 1.587.894.588
Pendapatan diterima
dimuka 370.244.291
Bunga yang masih
harus dibayar 4.573.425.406
Liabilitas imbalan
pasca-kerja 17.506.281.695
Liabilitas lain-lain 561.300.000
Jumlah liabilitas 1.278.877.993.988 76.346.432.078
Jawa Barat/
Pendapatan bunga - bersih 59.312.070.951 12.808.537.968
Laba (rugi) operasional
- bersih (63.482.952.213)
Pendapatan (beban)
non-operasional
- bersih 10.590.531.370 (6.245.285.169)
Laba (rugi) tahun berjalan (38.873.648.554)
103
31 Desember 2016.
32. INFORMASI SEGMEN - Lanjutan
Berikut adalah informasi segmen geografis Bank
lanjutan :
Jawa Barat/
INFORMASI
LAINNYA
ASET
Kas 8.219.849.500 1.572.123.850
Giro pada Bank

Indonesia 120.675.625.707 -
Giro pada bank lain 369.906.626 110.000.000
Penempatan pada
Bank Indonesia
dan bank lain 171.252.820.499 -
Efek-efek 180.164.648.020 -
Kredit - bersih 1.042.025.524.012 114.195.268.238
Pendapatan bunga
yang masih akan
diterima 17.626.368.932 878.169.415
Biaya dibayar dimuka 5.788.418.252 416.214.813
Aset tetap - bersih 20.621.882.426 270.713.757
Aset pajak tangguhan 14.933.802.356 -
Aset tak berwujud 6.605.814.598 -
Aset lain-lain 46.600.383.164 506.206.928
Jumlah aset 1.634.885.044.092 117.948.697.001
LIABILITAS
Liabilitas segera 2.077.382.838 1.850.895.275
Simpanan nasabah 1.232.183.451.694 57.502.715.207

Simpanan dari
bank lain 42.181.594.641 7.316.912.179
Utang pajak 2.355.487.698 64.528.563
Pendapatan diterima
dimuka 250.889.077 8.166.857
Bunga yang masih
harus dibayar 5.541.497.569 171.881.046
Liabilitas imbalan
pasca-kerja 12.003.763.318 695.825.607
Liabilitas lain-lain 529.650.000 -
Jumlah liabilitas 1.297.123.716.835 67.610.924.734
104

31 Desember 2016.
33 MANAJEMEN RISIKO
Kerangka Manajemen Risiko
Bank menerapkan manajemen risiko ter
komprehensif sehingga mampu mendukung penc
target kinerja dan menjaga kelangsungan usah
manajemen risiko yang proaktif akan men
efektifitas penggunaan
pengembangan modal (Return on Equity) seh
memberikan nilai tambah bagi pemegang saham.
Bank telah memperhatikan cakupan penilaian pen
manajemen risiko melalui profil risiko Bank
penilaian inherent risk maupun penilaian ku
penerapan manajemen risiko serta menyesuaikan
indikator penilaian sesuai dengan peraturan yang
dengan menggunakan konsep Risk Based Bank Ra
(RBBR).
Berdasarkan self-assessment yang dilakukan B
selama tahun 31 Desember 2016, secara keseluru
tingkat profil risiko yang dihadapi Bank adalah pad
peringkat komposit 2
mempertahankan penilaian pada peringkat komp
(dua) terus dilakukan terutama perbaikan dan eva
pada empat kategori risiko utama yang dihad
disamping risiko lainnya. Keempat risiko utama ya
dihadapi Bank adalah risiko kredit, risiko pasar
likuiditas, risiko operasional dengan meliba
unsur dalam Bank dimana Dewan Komisaris dan D
mempunyai tugas memastikan penerapan mana
risiko telah memadai sesuai kompleksitas dan pr
risiko Bank serta memahami dengan baik jen
tingkat risiko yang melekat pada kegiatan bisnis Ba
Mekanisme pengelolaan risiko secara day to day d
berdasarkan prinsip kehati-hatian telah
dalam beberapa kebijakan dan prosedur,
merupakan aturan acuan dalam implement
manajemen risiko pada seluruh kegiatan bisnis Ba
yang meliputi kebijakan, strategi, organisasi
informasi manajemen risiko, pengawasan
pengelolaan produk dan aktivitas baru,
Continuity Plan (BCP).
Untuk menjamin tercapainya praktik manajemen
terbaik pada Bank, kontribusi dari Komite
Risiko dan Komite Audit dinilai memadai
mendukung pelaksanaan tugas Dewan K
Komite Pemantau Risiko memiliki tanggun
dalam pemantauan dan evaluasi pelaksana
risiko pada Perusahaan, sedangkan Komite
bertanggung jawab dalam pemantauan dan e
pelaksanaan audit, pengendalian proses interna
pelaporan keuangan. Kedua komite pendukung De
Komisaris tersebut berperan
komplementer bagi satu sama lain dalam hal mela
pengawasan pada Bank, tetapi keduanya
tanggung jawab di ranah yang berbeda.
105

31 Desember 2016.
33 MANAJEMEN RISIKO - Lanjutan
Manajemen Risiko Aset dan Liabilitas
Managemen Aset/Liabilitas adalah serangkaian tindakan
dan prosedur yang dirancang untuk mengontrol posisi
keuangan, dalam mendukung dan membantu
pelaksanaan tugas direksi dalam memelihara struktur
neraca yang kuat, Bank telah membentuk Asset and
Liability Committee (ALCO) yang diketuai
Direktur Utama (merangkap anggota), dengan anggota
lainnya terdiri dari 2 (dua) orang direktur, K
Divisi Treasuri, Kepala Divisi Kredit dan Marketing,
Kepala Divisi Operasional, Pimpinan Kantor Pusat
Operasional, Pimpinan Cabang, dan Kepala Satuan
Kerja Manajemen Risiko.
ALCO bertanggung jawab untuk mengevaluasi,
mengusulkan, dan menetapkan strategi pendanaan dan
investasi Bank. Ruang lingkup ALCO adalah mengelola
risiko likuiditas, risiko tingkat suku bunga, dan risiko
nilai tukar valuta asing; meminimalkan biaya pendanaan
serta mempertahankan likuiditas pada saat yang
bersamaan; dan mengoptimalkan perolehan pendapatan
bunga Bank dengan mengalokasikan dana pada aset
produktif secara hati-hati
Proses pengelolaan aset dan liabilitas Bank dimulai
dengan pengkajian parameter ekonomi yang
mempengaruhi Bank, yang umumnya terdiri dari tingkat
inflasi, likuiditas pasar, yield curve, nilai tukar valuta
asing terhadap rupiah, dan faktor makro ekonomi
lainnya. Kajian tersebut oleh Satuan Kerja Manajemen
Risiko dilaporkan kepada Asset and Liability Committee
(ALCO). ALCO kemudian akan menentukan strategi
bisnis dalam penetapan tingkat bunga simpanan dan
kredit berdasarkan kondisi, kebijakan dan pengalokasian
dana, evaluasi kewajiban- kewajiban Bank, pemantauan
laba bank yang telah dicapai serta memonitor posisi
likuiditas.
Risiko Kredit
Risiko Kredit adalah risiko yang timbul sebagai akibat
kegagalan counterparty memenuhi liabilitasnya. Bank
melakukan pengelolaan risiko kredit dengan menyusun
strategi dan kerangka kerja serta menjalankan upaya
mitigasi risiko atas aspek bisnis perkreditan mikro,
retail, komersial, maupun konsumsi, penempatan antar
Bank serta pembelian surat berharga.
Untuk menjaga agar kualitas kredit Bank tetap terjaga
dengan baik, maka pemantauan terhadap kualitas kredit
terus dilakukan secara rutin, baik per kategori kredit
(Retail, Komersial, dan Konsumsi) maupun portofolio
kredit secara keseluruhan. Sistem pengukuran profil
risiko debitur, prosedur, sistem manajemen risiko,
system data base dan organisasi perkreditan terus
disempurnakan dengan penekanan kepada penerapan
prinsip empat mata (four eyes principle) dimana
keputusan kredit diambil berdasarkan pertimbangan dari
dua sisi, yaitu sisi pengembangan bisnis dan sisi
analisis risiko kredit.
analysis side.
106
31 Desember 2016.
33 MANAJEMEN RISIKO - Lanjutan 33
Risiko Kredit - lanjutan Credit Risk - continued
Bank juga membentuk Komite Kredit untuk membantu
Direksi mengevaluasi dan/atau memberikan keputusan
kredit sesuai batas wewenangnya melalui Rapat Komite
Kredit atau Surat Edaran Direksi. Fungsi pokok Komite
Kredit adalah:
Committee are:
1. Memastikan bahwa seluruh aspek telah memenuhi
prinsip pemberian kredit yang sehat sesuai
dengan Pedoman Kebijakan Perkreditan Bank;
2. Memastikan bahwa kredit yang diberikan tidak
melanggar prinsip kehati-hatian;of prudence;
3. Meyakini bahwa kredit yang akan diberikan dapat
dilunasi pada saat jatuh tempo berdasarkan analisis
terhadap permohonan yang diajukan oleh Calon
Debitur;
4. Memberikan persetujuan atau penolakan atas
permohonan kredit setelah memperoleh informasi
yang cukup dari pengusul; dan and
5. Memberikan persyaratan ter (jika dipandang
perlu) sebagai salah satu bentuk mitigasi risiko
kredit yang mungkin akan timbul.
Bank telah mengembangkan pengelolaan risiko kredit
dengan melakukan analisis stress testing secara berkala
terhadap portofolio kredit serta melakukan monitoring
terhadap hasil stress testing tersebut. Stress testing
bermanfaat bagi Bank sebagai alat untuk memperkirakan
besarnya dampakrisiko pada stressful condition
sehingga Bank dapat membuat strategi yang sesuai
untuk memitigasi risiko tersebut sebagai bagian dari
pelaksanaan contingency plan.
Dalam melakukan pengelolaan risiko kredit Bank sangat
memperhatikan hal-hal yang meliputi sumber daya
manusia yang sadar risiko, proses persetujuan kredit
yang transparan dan berjenjang oleh Komite Kredit, tata
cara, kriteria dan alat ukur risiko yang jelas, administrasi
dan dokumentasi yang lengkap serta pengawasan kredit
secara berkesinambungan terhadap kualitas kredit yang
diberikan, monitoring atas debitur dan mengambil
tindakan yang diperlukan agar kualitas kreditnya tidak
menjadi Non Performing Loans(NPL) melakukan
penagihan secara intensif terhadap debitur bermasalah
melakukan kaji ulang dan mengevaluasi indikator
aspek risiko dan kepatuhan untuk mengevaluasi
penerapan four eyes principles, mengintensifkan rapat
komite pemutus kredit untuk pemberian kredit dengan
plafon besar, dan secara konsisten memantau kredit
dalam rangka ekspansi kredit yang sehat dan
berkualitas.
Selama tahun 2016, pemberian kredit kepada pihak
terkait dan pihak tidak terkait masih dalam Batas
Maksimum Pemberian Kredit (BMPK) yang ditetapkan
oleh Bank Indonesia.
107

31 Desember 2016.
Risiko Kredit - Lanjutan
Untuk tahun berakhir 31 Desember 2016 profil risiko
kredit Bank berada pada peringkat 2 (dua).
a. Eksposur Maksimum Terhadap Risiko Kredit
Dalam aset keuangan yang diakui di laporan posisi
keuangan, eksposur maksimum terhadap risiko kredit
sama dengan nilai tercatatnya. Untuk bank garansi
yang diterbitkan, eksposur maksimum terhadap risiko
kredit adalah nilai yang harus dibayarkan oleh
Bank jika kewajiban atas bank garansi yang
diterbitkan terjadi atau terealisasi. Untuk komitmen
kredit, eksposur maksimum atas risiko kredit adalah
sebesar jumlah fasilitas yang belum ditarik dari nilai
penuh fasilitas kredit yang telah disepakati
(committed) kepada nasabah.
Tabel berikut menyajikan eksposur maksimum
risiko kredit Bank atas instrumen keuangan pada
laporan posisi keuangan (on- balance sheet) dan
rekening administratif (of- balance sheet), tanpa
memperhitungkan agunan yang dimiliki atau
perlindungan kredit lainnya.
31 Desember 2016
December 31, 2016
Laporan Posisi Keuangan
Giro pada Bank Indonesia 99.900.870.882
Giro pada bank lain 14.240.149.088

Penempatan pada Bank
Indonesia dan bank lain 234.945.114.871
Aset keuangan untuk
diperdagangkan -
Efek-efek untuk tujuan investasi 109.475.993.411
Reverse Repo Bank Indonesia 37.602.000.000
Kredit yang diberikan - bersih 1.379.142.711.825
Jumlah 1.875.306.840.077
Rekening Administratif
Garansi yang diterbitkan 250.000.000
Jumlah 250.000.000
b. Analisis Konsentrasi Risiko Kredit
Bank mendorong adanya diversifikasi dari portofolio
kreditnya pada berbagai wilayah geografis, industri,
dan produk kredit sebagai upaya untuk
meminimalkan risiko kredit.
Tabel di bawah ini adalah Konsentrasi Kredit Bank
yang menggambarkan pemberian kredit berdasarkan
sektor ekonomi dan tujuan penggunaan kredit.
108

31 Desember 2016.
b. Analisis Konsentrasi Risiko Kredit - Lanjutan
Konsentrasi Kredit Bank berdasarkan sektor ekono
Sektor Ekonomi:
Pertanian,
perburuan, dan
kehutanan
Perikanan
Pertambangan
Industri
pengolahan
Listrik, gas and air

Konstruksi
Perdagangan
Penyediaan
akomodasi dan
makan minum
Transportasi
pergudangan,
dan komunikasi
Perantara keuangan
Real estate, usaha

persewaan, dan
jasa perusahaan
Jasa pendidikan
Jasa kesehatan dan
kegiatan sosial
Jasa kemasyarakatan
Lain-lain
Jumlah
Konsentrasi Kredit Bank
penggunaan kredit adalah sebagai berikut:
Jenis Penggunaan
M odal Kerja
Investasi
Konsumsi
Jumlah
109

(Dinyatakan dalam Rupiah, kecual(Expressed in Rupiah, unless otherwise state
33 MANAJEMEN RISIKO - Lanjutan 33. RISK MANAGEMENT - Continued
Risiko Kredit - Lanjutan Credit Risk - Continued
b. Analisis Konsentrasi Risiko Kreb. Analysis of Credit Risk Concentration - Continue
Tabel berikut menyajikan konsentr The following table states the Bank's credit risk
Bank berdasarkan pihak lawan concentration by counterparty, before deducted t
cadangan kerugian penurunan nilallowance for impairment losses:
31 Desember 2016/December 31, 2016

Pemerintah
dan Bank
Indonesia/
Goverment
Korporasi/ and Bank

Corporate Indonesia
Posisi Keuangan
Giro pada Bank

Indonesia - 99.900.870.882
Giro pada bank

lain - -
Penempatan pada
Bank Indonesia
dan bank lain - 202.145.114.871
Aset keuangan
untuk
diperdagangkan - -
Efek-efek
untuk tuj uan
investasi 4.644.604.162 104.831.389.249
Reverse repo Bank
Indonesia - 37.602.000.000
Kredit yang
diberikan 798.369.471.102 -
Jum lah 803.014.075.264 444.479.375.002
Dikurangi:
Cadangan
kerugian
penurunan
nilai 14.369.782.350
Jumlah - bersih 788.644.292.914 444.479.375.002
Rekening
Administratif
Garansi yang
diterbitkan - -
Jumlah Rekening
Administratif - -
110

(Dinyatakan dalam Rupiah, kecual(Expressed in Rupiah, unless otherwise state
33 MANAJEMEN RISIKO - Lanjutan 33. RISK MANAGEMENT - Continued
Risiko Kredit - Lanjutan Credit Risk - Continued
b. Analisis Konsentrasi Risiko Kreb. Analysis of Credit Risk Concentration - Co
Tabel berikut menyajikan konsentr The following table states the Bank's credit
Bank berdasarkan pihak lawan concentration by counterparty, before deduc
cadangan kerugian penurunan nila allowance for impairment losses: - continued

Pemerintah
dan Bank
Indonesia/
Goverment
Korporasi/ and Bank
Corporate Indonesia
Posisi Keuangan
Giro pada Bank

Indonesia - 120.675.625.707
Giro pada bank

lain - -
Penempatan pada
Bank Indonesia
dan bank lain - 102.952.820.499
Aset keuangan untuk

diperdagangkan - 18.727.130.000
Efek-efek
untuk tuj uan
investasi 33.364.635.954 125.057.868.865
Kredit yang
diberikan 848.479.544.258 -
Jum lah 881.844.180.212 367.413.445.071
Dikurangi:
Cadangan
kerugian
penurunan
nilai 42.915.913.234 -
Jumlah - bersih 838.928.266.978 367.413.445.071
Rekening
Administratif
Garansi yang
diterbitkan 24.750.000 -
Jumlah Rekening
Administratif 24.750.000 -
b. Analisis Risiko Kredit
Aset Keuangan yang Mengalami Penurunan N

Financial Assets which Individually Impaired
Secara Individual
Aset keuangan yang mengalami penurunan nilai

secara individual adalah aset keuangan yang
signifikan secara individual dan telah terdapat bukti
objektif bahwa penurunan nilai individual telah
terjadi setelah pengakuan awal aset
tersebut.
Sesuai kebijakan internal Bank, kredit yang
ditentukan sebagai signifikan secara individual
adalah kredit yang diberikan kepada debitur-debitur
segmen komersial.
111

31 Desember 2016.
b. Analisis Risiko Kredit - lanjutan
Aset Keuangan yang Tidak Signifikan Secara
Individual dan Penurunan Nilainya Dinilai Secara
Kolektif
Aset keuangan yang nilainya tidak signifikan secar
individual adalah kredit dan piutang yang diberika
oleh Bank kepada debitur- debitur segmen ritel ya
debitur kredit Usaha Mikro dan Kecil (UMK), kredi
pembiayaan konsumen (termasuk kredit pembiay
bersama), dan kredit pemilikan dan perbaikan rum
Bank menentukan penurunan nilai aset keuang
yang tidak signifikan secara individual dan secara
kolektif, dengan mengelompokkan aset keuanga
tersebut berdasarkan karakteristik risiko yan
Nilai tercatat aset keuangan yang tidak signif
secara individual dan penurunan nilainya dinila
secara kolektif yang telah jatuh tempo lebih dari
(sembilan puluh) hari pada tanggal 31 Desember
2016 dan 2015
Rp 14.630.350.665 dan Rp 8.696.258.359.
Aset Keuangan yang Lewat Jatuh Tempo Tetapi
Tidak Mengalami Penurunan Nilai
Termasuk dalam aset keuangan yang jatuh tempo
tidak mengalami penurunan nilai adalah ase
keuangan yang tidak mengalami penurunan nil
secara individual dan telah dikelomp
berdasarkan karakteristik risiko yang serupa, untu
menilai penurunan nilainya secara kolektif atas
kerugian yang telah terjadi tetapi belum dil
(incurred but not yet reported).
c. Agunan
Bank memiliki kebijakan bahwa setiap kredit
diberikan harus dicover dengan agunan (Collatera
Base), baik berupa barang bergerak dan/at
tidak bergerak dengan nilai yang memadai
dilakukan pengikatan sesuai dengan ketentuan hu
yang berlaku. Kredit tanpa agunan hanya dapa
diberikan untuk kredit berupa Kredit Sindikasi,
Kredit Multi Fungsi, dan Jenis Kredit lainnya
berdasarkan Keputusan Direksi atau Komite K
112

31 Desember 2016.
c. Agunan - lanjutan
Agunan digunakan untuk memitigasi eksposur risiko
kredit dan kebijakan mitigasi risiko menentukan jenis
agunan yang dapat diterima Bank. Bank
membedakan jenis agunan berdasarkan likuiditas
dan keberadaan agunan menjadi agunan solid dan
non-solid. Agunan solid adalah agunan yang
memiliki nilai likuiditas relatif tinggi dan/atau
keberadaannya tetap (tidak berpindah-pindah tempat)
seperti cash collateral dan tanah/bangunan, sehingga
dapat segera dicairkan atau diambil alih oleh Bank
pada saat pinjaman debitur/grup debitur masuk dalam
kategori bermasalah. Agunan non-solid adalah
agunan yang memiliki nilai likuiditas relatif rendah
dan/atau keberadaannya tidak(berpindah-
pindah tempat) seperti kendaraan bermotor, mesin,
persediaan, piutang, dan lain-lain.
Rincian dari aset keuangan dan non- keuangan yang
diperoleh Bank melalui pengambilalihan kepemilikan
agunan yang merupakan jaminan terhadap aset
keuangan yang dimiliki, yang disajikan sebesar nilai
yang lebih rendah antara nilai tercatat dan nilai
realisasi bersih diakun aset lain-lain adalah sebagai
berikut
31 Desember 2016
December 31, 2016
Rumah tinggal 66.030.473.704
Rumah toko 11.019.431.107
Tanah 467.500.000
Properti komersial
lainya 921.114.247
Nilai wajar 78.438.519.058
Pada umumnya, Bank tidak menggunakan agunan
non-kas yang diambil alih untuk keperluan
operasional sendiri. Realisasi agunan yang diambil-
alih dilakukan dalam rangka penyelesaian kredit.
d. Aset Keuangan Diperdagangkan
Informasi tentang kualitas kredit dari eksposur
maksimum risiko kredit aset keuangan untuk
diperdagangkan adalah sebagai berikut:
31 Desember 2016
December 31, 2016
Surat berharga pemerintah
Investment grade -
Nilai wajar -
113

31 Desember 2016.
e. Efek-efek Untuk Tujuan Investasi
Informasi tentang kualitas kredit dari eksposur
maksimum risiko kredit aset keuangan untuk tujuan
investasi adalah sebagai berikut:
31 Desember 2016
December 31, 2016
Surat berharga pemerintah
Investment grade 104.831.389.249
Surat berharga korporasi
Investment grade 4.644.604.162
Nilai wajar 109.475.993.411
Risiko Pasar Market risk
Risiko pasar (market risk) merupakan risiko yang timbul
karena adanya pergerakan var(adverse
movement) dari portofolio yang dimiliki oleh Bank, yang
merugikan Bank.
a. Risiko Tingkat Suku Bunga
Komponen utama kewajiban Bank yang sensitif
terhadap pergerakan tingkat suku bunga adalah
simpanan dari nasabah, sedangkan aset Bank yang
sensitif adalah obligasi pemerintah, efek-efek untuk
tujuan investasi, dan kredit yang diberikan. ALCO
secara berkala memantau perkembangan pasar dan
menyesuaikan tingkat suku bunga simpanan dan
kredit yang diberikan.
Bank melakukan pengukuran IRRBB (Interest Rate
Risk in the Banking Book) untuk mengetahui
dampak perubahan suku bunga terhadap EVE
(Economic Value of Equity) dan NII (Net Interest
Income) dengan menghitung gap antara RSA (Rate
Sensitive Asset) dan RSL (Rate Sensitive Liabilities).
Banking book adalah semua aset keuangan/posisi
lainnya yang tidak termasuk dalam trading book.
Untuk pengukuran risiko suku bunga pada trading
book, Bank menggunakan metode standar Bank
Indonesia untuk perhitungan pelaporan KPMM
Bank. Bank.
114

31 Desember 2016.
Risiko Pasar - lanjutan
a. Risiko Tingkat Suku Bunga - lanjutan
Bank menentukan tingkat suku bunga simpanan dari
nasabah berdasarkan kondisi pasar dan persaingan
dengan memantau pergerakan tingkat suku bunga
acuan dan suku bunga yang ditawarkan oleh bank
pesaing. Tingkat suku bunga simpanan pada
umumnya bervariasi tergantung pada jangka waktu
dan besarnya simpanan. Tingkat suku bunga giro
dan tabungan bersifat mengambang dan ditinjau
secara berkala sesuai dengan kondisi pasar,
sedangkan tingkat suku bunga deposito berjangka
bersifat tetap, sesuai dengan jangka waktunya.
Tingkat suku bunga kredit ditetapkan dengan
menambahkan marjin tertent atas
pendanaan Bank (termasuk biaya pend
GWM).
Risiko tingkat suku bunga arus kas adalah risiko
dimana arus kas masa depan dari suatu instrument
keuangan berfluktuasi karena perubahan suku bunga
pasar. Risiko nilai wajar suku bunga adalah risiko
dimana nilai wajar dari suatu instrumen keuangan
berfluktuasi karena perubahan suku bunga pasar.
Bank memiliki eksposur terhadap fluktuasi tingkat
suku bunga pasar yang berlaku, baik atas risiko nilai
wajar maupun arus kas.
Tabel berikut merangkum aset dan liabilitas
keuangan Bank (tidak untuk tujuan diperdagangkan)
pada nilai tercatat, yang dikelompokkan menurut
mana yang lebih awal antara tanggal repricing atau
tanggal jatuh tempo kontraktual:
Suku Bunga Mengambang/
Floating Interest Rate
< 3 bulan/ > 3 bulan/

< 3 months > 3 months
ASET
KEUANG AN/
FINANCIAL
ASSETS
Giro pada Bank
Indonesia/
Demand deposits
with Bank
Indonesia/ 23.054.047.127 -
Giro pada
bank lain/
Demand deposits
with other
banks 14.240.149.088 -
115

31 Desember 2016.


ASET
KEUANG AN/
FINANCIAL
ASSETS
Penempatan pada
Bank Indonesia
dan bank lain/
Placements with
Bank Indonesia
and other banks - -
Efek-efek
untuk tuj uan
tuj uan investasi/
Securities for
investment
purposes
Kredit/
Loans 192.788.263.382 1.200.311.794.275
Jumlah aset
keuangan/
Total financial
assets 230.082.459.597 1.200.311.794.275
LIABILITAS
KEUANG AN/
FINANCIAL
LIABILITIES
Sim panan dari
nasabah/
Deposits from
customers 242.598.227.993 -
Sim panan dari
bank lain/
Deposits from
other banks 25.390.317.337 -
Jumlah liabilitas
keuangan/
Total financial
liabilities 267.988.545.330 -
G ap repricing
suku bunga/
Interest rate
gap repricing (37.906.085.733) 1.200.311.794.275
116

31 Desember 2016.


ASET
KEUANG AN/
FINANCIAL
ASSETS
Giro pada Bank
Indonesia/
Demand deposits
with Bank
Indonesia/ 40.225.208.569 -
Giro pada
bank lain/
Demand deposits
with other
banks 2.111.506.118 -
Penempatan pada
Bank Indonesia
dan bank lain/
Placements with
Bank Indonesia
and other banks - -
Efek-efek
untuk tuj uan
tuj uan investasi/
Securities for
investment purpos - -
Kredit/
Loans 216.173.374.835 1.289.161.264.084
Jumlah aset
keuangan/
Total financial
assets 258.510.089.522 1.289.161.264.084
LIABILITAS
KEUANG AN/
FINANCIAL
LIABILITIES
Sim panan dari
nasabah/
Deposits from
customers 240.669.728.427 -
Sim panan dari
bank lain/
Deposits form
other banks 20.087.320.955 -
Jumlah liabilitas
keuangan/
Total financial
liabilities 260.757.049.382 -
G ap repricing
suku bunga/
Interest rate
gap repricing (2.246.959.860) 1.289.161.264.084
117

31 Desember 2016.
Risiko Pasar - Lanjutan
b. Analisis Sensitivitas
Berdasarkan laporan repricing gap, Bank melakuka
analisis sensitivitas terhadap seperubahan
(naik atau turun) suku bunga secara paralel
1% (satu persen), dengan asumsi:
perubahan suku bun ga komponen aset
besar dengan perubahan suku bunga kompo
liabilitas; dan
perubahan yang sama besar untuk setiap jangk
waktu pada yield curve (parallel yield curve
movement).
Analisis sensitivitas ini dilakukan secara berkala
setiap bulan untuk kepentingan ALCO. Tabel
berikut menunjukkan sensitivitas atas kemungkina
perubahan tingkat suku bunga pasar, dengan varia
lain dianggap tetap, terhadap pendapatan bun
bersih
31 Desember 2016
December 31, 2016
Penurunan pendapatan
bunga bersih
karena kenaikan suku bunga
1% secara paralel -8.668
Kenaikan pendapatan bunga
bersih karena penurunan suku
bunga 1% secara paralel 8.668
Bank melakukan pengukuran risiko suku bunga
dengan menggunakan metodologi yang dapa
mengidentifikasi risiko suku bunga dari portofolio
aset dan liabilitas yang
suku bunga.
Pemantauan atas eksposur bank terhadap risik
pasar dilakukan oleh Asset and Liability
Committee (ALCO) dengan melaku
(Asset and Liability Manageme(ALMA)) atas
eksposur risiko pasar dalam parameter yang dapa
diterima serta memaksim
atas risiko.
Untuk tahun yang berak
profil risiko pasar Bank
118

31 Desember 2016.
Risiko Likuiditas
Risiko likuiditas muncul sebagai akibat dari misma
struktur aset dan liabilitas Bank. Bank mengelola r
likuiditas untuk memastikan kemampuan dala
memenuhi liabilitas kepada nasabah atau co
yang jatuh tempo dengan menjaga dan mempert
jumlah aset likuid yang cukup untuk memb
simpanan para nasabah, penyediaan dana dalam
pemberian kredit, pemenuhan kebutuhan
operasional dan menjaga agar jumlah aset yang ja
tempo pada setiap periode dapat menutupi ju
liabilitas yang jatuh tempo.
Pengelolaan likuiditas Bank dilakukan
mengalokasikan penempatan dana pada Cadang
Utama (Primary Reserve),
(Secondary Reserve), dan
Reserve) sesuai dengan kriteria dan lim
ditetapkan. Fungsi pengelolaan kebutuhan
secara keseluruhan dilakukan oleh ALCO dan
operasional oleh Divisi Treasuri.
Bank melakukan pengukuran risiko likuiditas
menggunakan perkiraan arus kas, maturity profi
rasio likuiditas.
Dalam pengukuran tersebut juga dilakukan stress
untuk rangka mengetahui tingkat kemamp
dalam menghadapi tekanan likuiditas pada ko
yang tidak normal.
Untuk mengantisipasi meningkatnya risiko likuid
upaya pengelolaan secondary
dilaksanakan dengan lebih hati-hati sejala
kondisi Loan to Funding Ratio (LFR) sehingga kond
likuiditas secara keseluruhan dapat tetap ter
terkendali.
Untuk tahun yang berakhir 31 Desember 2016, pr
risiko likuiditas Bank berada pada peringkat 3
Tabel berikut menyajikan arus kas kontrak
tidak didiskontokan dari liabilitas keuan
rekening administratif Bank berdasarkan
tersisa sampai dengan tanggal jatuh tempo k
Nilai tercatat/
Carrying amount
Liabilitas
Keuangan
Simpanan nasabah 1.568.477.838.660
Simpanan bank lain 70.880.006.575

Bunga yang masih
harus dibayar 6.096.401.417
Liabilitas
lain-lain 870.550.000
Jumlah 1.646.324.796.652
119

31 Desember 2016.
Risiko Likuiditas - Lanjutan
Tabel berikut menyajikan arus kas kontraktual yang
tidak didiskontokan dari liabilitas keuangan dan
rekening administratif Bank berdasarkan periode
tersisa sampai dengan tanggal jatuh tempo kontraktual: -
lanjutan
Sampai dengan
Nilai tercatat/ 1 bulan/
Carrying amount Until 1 month
Rekening
Administratif
Fasilitas nasabah
yang belum
digunakan 183.176.819.202 17.890.645.406
Bank garansi yang
Jumlah 183.426.819.202 17.890.645.406
Sampai dengan
Nilai tercatat/ 1 bulan/
Carrying amount Until 1 month
Liabilitas
Keuangan
Simpanan nasabah 1.594.192.265.887 1.325.728.954.644
Simpanan bank lain 78.704.320.955 73.704.320.955

Bunga yang masih
harus dibayar 6.952.714.843 6.952.714.843
Liabilitas
lain-lain 783.000.000 -
Jumlah 1.680.632.301.685 1.406.385.990.442
Rekening
Administratif
Fasilitas nasabah
yang belum
digunakan 226.884.235.455 17.415.522.638
Bank garansi yang
Jumlah 227.408.985.455 17.415.522.638
120

(Dinyatakan dalam Rupiah, kecuali dinyatakan (Expressed in Rupiah, unless otherwise stated)
33. MANAJEMEN RISIKO - Lanjutan 33. RISK MANAGEMENT - Continued
Risiko Likuiditas - Lanjutan Liquidity Risk - Continued
Berikut adalah tabel analisa likuiditas (sisa Tabel of liquidity analysis remaining (maturity time) of
jatuh tempo) dari aset dan liabilitas Bank paBanks assets and liabilities a 31,
31 Desember 2016 dan 2015: 2016 and 2015:

Jatuh tempo/Maturity
Sampai
dengan
Klasifikasi/ Saldo/ Lain-lain/
Classification Amount Others
ASET KEUANG AN/
FINANCIAL ASSETS
Kas/Cash 14.326.073.550 -
Giro pada Bank
Indonesia/
Demand deposits
with Bank
Indonesia 99.900.870.882 -
Giro pada bank lain/
Demand deposits with
other banks 14.240.149.088 -
Penempatan pada
Bank Indonesia
dan bank lain/
Placements with
Bank Indonesia
and other banks 234.945.114.871 -
Efek-efek/
Securities 109.475.993.411 -
Reverse repo
Bank Indonesia 37.602.000.000 -
Kredit - bersih/
Loans - net 1.379.142.711.825 -
Pendapatan bunga
yang masih akan
diterim a/
Interest receivables 16.887.216.943 16.887.216.943
Aset lain-lain/
Other asset 3.823.930.000 3.823.930.000
Jumlah aset/
Total assets 1.910.344.060.570 20.711.146.943
LIABILITAS
KEUANG AN/
FINANCIAL
LIABILITIES
Liabilitas segera/
Obligation due
Immediately 10.509.975.262 -
Giro/Demand
Deposits 130.797.824.828 -
Tabungan/Saving
Deposits 109.666.938.818 -
Deposito berjangka/
Time deposits 1.328.013.075.014 -
Sim panan dari
bank lain/
Deposits from other
banks 70.880.006.575 -
Bunga y ang m asih
harus dibay ar/
Accrued interest 6.096.401.417 -
Liabilitas lain-lain/
Other liability 870.550.000 870.550.000
Jumlah liabilitas/
Total liabilities 1.656.834.771.914 870.550.000
Jumlah aset
(liabilitas) keuangan
- bersih/
Total financial assets
(liabilities) - net 253.509.288.656 19.840.596.943
121

(Dinyatakan dalam Rupiah, kecuali dinyatakan (Expressed in Rupiah, unless otherwise stated)
33. MANAJEMEN RISIKO - Lanjutan 33. RISK MANAGEMENT - Continued
Risiko Likuiditas - Lanjutan Liquidity Risk - Continued
Tabel analisa likuiditas (sisa jangka waktu j Tabel of liquidity analysis remaining (maturity time) of
dari aset dan liabilitas Bank pada tanggal 3 Banks assets and liabilities a 31,
2016 dan 2015 - lanjutan 2016 and 2015: - continued
Jatuh tempo/Maturity
Sampai
dengan
Klasifikasi/ Saldo/ Lain-lain/

Classification Amount Others
ASET KEUANG AN/
FINANCIAL ASSETS
Kas/Cash 13.194.462.550 -
Giro pada Bank

Indonesia/
Demand deposits
with Bank
Indonesia 120.675.625.707 -
Giro pada bank lain/
other banks 2.111.506.118 -
Penempatan pada
Bank Indonesia
dan bank lain/
Placements with
Bank Indonesia
and other banks 171.252.820.499 -
Efek-efek/
Securities 180.164.648.020 -
Kredit - bersih/
Loans - net 1.454.447.155.350 -
Pendapatan bunga
yang masih akan
diterim a/
Interest receivables 21.475.221.258 -
Aset lain-lain/
Other asset 3.823.130.000 3.823.130.000
Jumlah aset/
Total assets 1.967.144.569.502 3.823.130.000
LIABILITAS
KEUANG AN/
FINANCIAL
LIABILITIES
Liabilitas segera/
Obligation due
Immediately 4.443.636.515 -
Giro/Demand
Deposits 138.369.771.873 -
Tabungan/Saving
Deposits 102.299.956.553 -
Deposito berjangka/
Time deposits 1.353.522.537.461 -
Sim panan dari
bank lain/
Deposits from other
banks 78.704.320.955 -
Bunga y ang m asih
harus dibay ar/
Accrued interest 6.952.714.843 -
Liabilitas lain-lain/
Other liability 783.000.000 783.000.000
Jumlah liabilitas/
Total liabilities 1.685.075.938.200 783.000.000
Jumlah aset
(liabilitas) keuangan
- bersih/
Total financial assets
(liabilities) - net 282.068.631.302 3.040.130.000
122

31 Desember 2016.
Risiko Operasional
Risiko operasional adalah risiko yang disebabkan
adanya ketidakcukupan dan/atau tidak berfungsinya
proses internal (kebijakan dan sistem dan prosedur),
kesalahan sistem, kesalahan manusia, atau adanya
problem eksternal yang mempengaruhi operasional
Bank. Untuk meminimalisasi risiko operasional pada
setiap aktivitas fungsional, maka Bank menyusun
kebijakan dan prosedur serta penetapan limit yang
ditujukan untuk memantau secara intensif kerugian
risiko operasional pada seluruh aspek operasional Bank.
Untuk tahun yang berakhir 31 Desember 2016, profil
risiko operasional Bank berada pada peringkat 2.
Penerapan Risk and Control Self Assessment (RCSA)
pada seluruh satuan kerja di Bank ditujukan untuk
membantu satuan kerja sebagai langkah pertahanan awal
(first line of defense) dalam mengidentifikasi dan
mengukur secara independent risiko operasional pada
aktivitas fungsionalnya, melakukan pemantauan dan
penetuan langkah-langkah perbaikan atau rencana
tindak lanjut kedepan.
Satuan Kerja Manajemen Risik (SKMR) sebagai
second line of defense bertanggung jawab dalam
melakukan pengembangan dan pengimplementasian
kebijakan/prosedur, pengawasan, pengkajian, dan
melakukan pemantauan proses manajemen risiko
sebagai pedoman dalam penerapan manajemen risiko
dengan mendukung satuan kerja operasional dalam
mengembangkan kepedulian dan kepatuhan terhadap
prinsip-prinsip manajemen risiko. Hal itu dilakukan
pula dengan memanfaatkan hasil penilaian terhadap
konsistensi pelaksanaan proses dan kecukupan
pengendalian internal dalam penerapan risiko yang
dilakukan oleh Satuan Kerja Audit Internal (SKAI).
Risiko Lainnya
1. Risiko kepatuhan merupakan risiko yang disebabkan
akibat Bank tidak mematuhi ketentuan perundang-
undangan yang berlaku. Bank mengelola risiko
kepatuhan dengan melakukan penelaahan secara
komprehensif untuk memastikan kesesuaian
kebijakan standar operasi dan prosedur serta
pengembangan produk baru dengan peraturan
eksternal. Satuan kerja kepatuhan telah melaksanakan
pengkajian dalam rangka mencegah penyimpangan
terhadap peraturan perundangan-undangan dan
ketentuan lain yang berlaku meliputi tindakan:
Mewujudkan terlaksananya budaya kepatuhan
pada semua tingkatan organisasi dan kegiatan
usaha Bank;
123

31 Desember 2016.
Risiko Lainnya - Lanjutan
Mengelola risiko kepatuhan yang dihadapi oleh
Bank, tindakan mengelola risiko kepatuhan
dilaksanakan dengan mengacu pada ketentuan
Bank Indonesia mengenai manajemen risiko
bank umum;
Memastikan kepatuhan Bank terhadap komitm
yang dibuat oleh Bank kepada Otoritas Jasa
Keuangan (OJK) dan atau otoritas pengawas lain
yang berwenang.
risiko kepatuhan Bank berada pada peringkat 2.
2. Risiko hukum adalah risiko yang disebabkan ole
adanya kelemahan aspek yuridis, yang antara lain
berupa tuntutan hukum, ketiadaan pera
perundang-undangan yang mendukung atau
kelemahan perikatan seperti tidak terpenuhinya s
sah kontrak dan pengikatan agunan yang tida
sempurna. Bank mengelola risiko hukum denga
memastikan seluruh aktivitas dan hubungan kegia
usaha Bank dengan pihak ketiga didasarkan pada
aturan dan persyaratan yang dapat melindun
kepentingan Bank dari segi hukum melalui:
Peninjauan secara berkala dengan memas
seluruh aktivitas dan hubungan kegiatan usaha
Bank dengan pihak ketiga didasarkan pada aturan
dan persyaratan yang dapat melindungi
kepentingan Bank dari segi hukum
Pengembangan budaya
kepedulian terhadap risiko hukum kepada seluruh
pegawai pada setiap jenjang organisasi secara
berkelanjutan.
hukum Bank berada pada peringkat 2.
3. Risiko reputasi adalah risiko yang antara
disebabkan oleh adanya publikasi negati
terkait dengan kegiatan usaha Bank atau persep
negatif terhadap Bank. Identifikasi risiko reputasi
dilakukan pada faktor-faktor risiko yang melekat
pada aktivitas fungsional
keterbukaan
nasabah terhadap pelayanan Bank, perilaku karya
Bank dalam melayani nasabah dan sistem
komunikasi Bank serta seluruh aktivitas perbankan
risiko reputasi Bank berada pada peringkat 2.
124

31 Desember 2016.
Risiko Lainnya - Lanjutan
4. Risiko stratejik adalah risiko antara lain disebab
adanya penetapan dan pelaksanaan strategi Ba
yang tidak tepat, pengambilan keputusan renca
bisnis yang tidak tetap atau kurang responsifny
Bank terhadap perubahan eksternal. Pengelolaa
risiko strategis melalui proses pertimbangan da
pengambilan keputusan setiap kebijakan
kolektif dan komprehensif oleh Direksi dan Komite
komite yang telah dibentuk serta memantau realis
rencana strategis dengan membandingkan target
akan dicapai dan memastikan bahwa risiko yang a
diambil masih dalam batas toleransi.
risiko stratejik Bank berada pada peringkat 3.
34 ASET KEUANGAN
KEUANGAN
Diukur pada
Nilai Wajar
Melalui Laporan
Laba atau Rugi/
Fair Value Through
Profit or Loss
Aset
Kas -
Giro pada Bank

Indonesia -
Giro pada bank lain

Penempatan pada
Bank Indonesia
dan Bank lain -
Efek-efek:
Dim iliki hingga
Jatuh tem po -
Diukur pada nilai
wajar melalui
laporan laba rug -
Reverse repo Bank
Indonesia -
Kredit yang diberikan -
Pendapatan bunga
yang masih akan
diterim a -
Aset lain-lain -
Jumlah
aset keuangan -
Liabilitas
Liabilitas segera -
Sim panan
dari nasabah
Giro -
Tabungan -
Deposito -
Sim panan dari
bank lain -
Bunga y ang m asih
harus dibay ar -
Liabilitas lain-lain -
Jumlah
liabilitas keuangan -
125

31 Desember 2016.
34 ASET KEUANGAN DAN
KEUANGAN - Lanjutan
Diukur pada
Nilai Wajar
Melalui Laporan
Laba atau Rugi/
Fair Value Through
Profit or Loss
Aset
Kas -
Giro pada Bank

Indonesia -
Giro pada bank lain -

Penempatan pada
Bank Indonesia
dan Bank lain -
Efek-efek:
Dim iliki hingga
Jatuh tem po -
Diukur pada nilai
wajar melalui
laporan laba rug 18.727.130.000
Kredit yang diberikan -
Pendapatan bunga
yang masih akan
diterim a -
Aset lain-lain -
Jumlah
aset keuangan 18.727.130.000
Liabilitas
Liabilitas segera -
Sim panan dari
nasabah
Giro -
Tabungan -
Deposito -
Sim panan dari
bank lain -
Bunga y ang m asih harus
dibay ar -
Liabilitas lain-lain -
Jumlah
liabilitas keuangan -
Nilai wajar aset keuangan dan liabilitas keuangan
diukur dengan dasar sebagai berikut:
Aset keuangan
Nilai wajar aset keuangan lancar (umumnya kuran
satu tahun) seperti giro pada Bank Indonesi
lain, penempatan pada Bank Indonesia dan bank
efek-efek, pendapatan bunga yang masih akan dit
dan aset lain-lain adalah sebesar nilai tercat
nilai tercatat tersebut telah mendekati est
wajarnya.
DIRECTORS STATEMENT LETTER
INDEPENDENT AUDITORS REPORT
FINANCIAL STATEMENTS
TAHUN YANG AS OF AND FOR THE YEAR ENDED
ANGGAL 31 DESEMBER 2016 DECEMBER 31, 2016
1-2 STATEMENT OF FINANCIAL POSITION
BA RUGI DARI PENGHASILAN 3-4 STATEMENT OF PROFIT OR LOSS AND
OTHER COMPREHENSIVE INCOME
5 STATEMENT OF CHANGES IN EQUITY
6-7 STATEMENT OF CASH FLOWS
AS LAPORAN KEUANGAN 8 - 133 NOTES TO FINANCIAL STATEMENTS
PT BANK HARDA INTERNATIONAL Tbk

STATEMENT OF FINANCIAL POSITION
December 31, 2016
31 Desember/December 31
2015
ASSETS
13.194.462.550 Cash
120.675.625.707 Demand deposits with Bank Indonesia
2.111.506.118 Demand deposits with other banks
Placements with Bank Indonesia and
171.252.820.499 and other banks
180.164.648.020 Securities
Securities purchased under
- agreements to resell
Loans net of allowance

for impairment losses
of Rp 19,321,702,252
as of December 31, 2016,
Rp 50,887,483,569
as of December 31, 2015,
21.773.388.116 Related parties
1.432.673.767.234 Third parties
1.454.447.155.350 Loans - net
21.475.221.258 Interest receivables

7.913.969.177 Prepaid expenses
Fixed assets
net of accumulated depreciation of
Rp 24,615,609,061 as of December
31, 2016, Rp 23,184,268,116
33.062.128.543 as of December 31, 2015
14.933.802.356 Deferred tax assets - net
6.605.814.598 Intangible assets - net
53.197.150.897 Other assets - net
2.079.034.305.073 TOTAL ASSETS
nts are an integral part of
PT BANK HARDA INTERNATIONAL Tbk

STATEMENT OF FINANCIAL POSITION - Continued
December 31, 2016
2015
LIABILITIES AND EQUITY
LIABILITIES
4.443.636.515 Obligations due immediately
Deposits from customers
1.585.961.304.597 Third parties
1.594.192.265.887 Total
Deposits from other banks
77.294.927.862 Third parties
78.704.320.955 Total
2.872.495.452 Taxes payable
351.283.096 Unearned income
6.952.714.843 Accrued interests
Post-employment
14.749.507.059 benefits liabilities
799.650.000 Other liabilities
1.703.065.873.807 TOTAL LIABILITIES
EQUITY
Capital stock
Authorized- 10,000,000,000
shares with par value
Rp 100 per share as of
December 31, 2016 and
December 31, 2015,
Issued and paid-up
3,650,000,000 shares with
par value Rp 100 per share
as of December 31, 2016 and
365.000.000.000 December 31, 2015
16.230.230.398 Additional paid -in capital
Surplus on revaluation
23.696.308.187 of fixed assets
Remeasurement of defined
2.052.997.140 benefits plan
Retained earnings
2.000.000.000 Appropriated
(33.011.104.459) Unappropriated
375.968.431.266 TOTAL EQUITY
TOTAL LIABILITIES
2.079.034.305.073 AND EQUITY

STATEMENT OF PROFIT AND LOSS AND OTHER
COMPREHENSIVE INCOME
For the Year Ended December 31, 2016
31 Desember/December31
2015
OPERATING INCOME AND
EXPENSES
239.232.612.252 Interest income
(147.365.969.669) Interest expenses
91.866.642.583 Interest income - net
Other operating income :
64.513.500 Gain on foreign exchange - net

Fees and commissions not related
1.713.020.895 to loans - net
Administration and penalties
5.039.754.752 income
(692.870.000) Loss on MTM
- Sales of securities
821.792.100 Others - net
6.946.211.247 Total other operating income

Provision of allowance for
impairment losses on financial
(75.299.153.564) assets and non- financial assets
Other operating expenses:
(34.684.532.006) Administrative expenses
(50.367.234.757) Personnel expenses
(85.051.766.763) Total other operating expenses
INCOME (LOSS) FROM
(61.538.066.497) OPERATIONS -NET
NON-OPERATING INCOME
(EXPENSES) - NET
1.516.836.846 Gain on sale of fixed assets - net
Gain (loss) on sale of foreclosed

73.550.000 assets
(49.299.003) Others - net
NON-OPERATING INCOME
1.541.087.843 (EXPENSES) - NET
INCOME (LOSS) BEFORE TAX
(59.996.978.654) BENEFIT (EXPENSE)
14.018.772.292 Tax benefit (expense)
(45.978.206.362) INCOME (LOSS) FOR THE YEAR

STATEMENT OF PROFIT AND LOSS AND OTHER
COMPREHENSIVE INCOME - Continued
2015
OTHER COMPREHENSIVE
INCOME
Items that will not be reclasified

subsequently to profit or loss :
5.757.877.583 Revaluation of fixed assets
Remeasurement of defined
1.892.747.940 benefit plan
Income tax relating to items that
will not be reclassified to
(1.912.656.381) to profit or loss
TOTAL
(LOSS) FOR THE YEAR
5.737.969.142 NET OF TAX
TOTAL
(40.240.237.220) FOR THE YEAR
BASIC EARNINGS (LOSS)
(14,56) PER SHARE
Pengukuran
Surplus kembali atas
T ambahan revaluasi program
modal aset tetap/ imbalan pasSaldo laba/Retained earnings
disetor/ Surplus RemeasureDitentukanTidak ditentukan
Additional on revaluation of defined penggunaapenggunaannya/
paid-in capital of fixed assets benefit plaAppropriatUnappropriated
20.000.000.000 20.723.400.000 633.436.182.000.000. 12.967.101.903
(3.769.769.602) - - - -
(45.978.206.362)
(1.345.500.000) - - -
- 4.318.408.187 1.419.560. - -
16.230.230.398 23.696.308.187 2.052.997. 2.000.000. (33.011.104.459)
- - - - 7.087.033.127
- - - - 214.895.597
- (918.901.373) (543.080.0- -
16.230.230.398 22.777.406.814 1.509.917. 2.000.000. (25.709.175.735)
nts are an integral part of these financial statements taken as a

INTERIM STATEMENT OF CASH FLOWS
2015
CASH FLOWS FROM
OPERATING ACTIVITIES
236.136.158.942 Interest income received
(148.170.837.918) Interest expenses paid
(67.949.316.012) Other operating income
64.513.500 Gain on foreign exchange - net
(47.586.001.130) Personnel expenses
(32.056.062.723) General and administrative expenses
24.250.997 Non-operating expenses - net
Cash flows from operating activities
before changes in operating
(59.537.294.344) assets and liabilities
Decrease ( increase) in operating
assets:
(56.672.621.816) Securities
Securities purchased under
- agreements to resell
50.387.360.586 Loans
(906.022.639) Prepaid expenses
(4.620.250.773) Prepaid taxes
(32.750.935.232) Other assets
Increase ( decrease) in operating
liabilities:
Deposits
20.475.532.984 Demand deposits
7.429.442.207 Saving deposits
(53.366.520.566) Time deposits
(971.356.683) Taxes payable
1.832.672.083 Other liabilities
Net cash flows provided
by ( used in)
(128.699.994.193) operating activities
CASH FLOWS FROM
INVESTING ACTIVITIES
(757.883.872) Purchase of fixed assets
1.520.709.610 Sale of fixed assets
(1.100.000.000) Purchase of intangible assets
Net cash flows used in investing
(337.174.262) activities

INTERIM STATEMENT OF CASH FLOWS - Continued
2015
CASH FLOWS FROM

FINANCING ACTIVITY
30.000.000.000 Paid-up capital
Proceed from issuance
of share through initial
96.230.230.398 public ofering - net
Net cash flows from
126.230.230.398 financing activity
INCREASE (DECREASE)
IN CASH AND CASH
(2.806.938.057) EQUIVALENTS
CASH AND CASH EQUIVALENTS
AT BEGINNING OF THE
310.041.352.931 PERIOD/YEAR
CASH AND CASH EQUIVALENTS AT
307.234.414.874 END OF THE PERIOD/YEAR
Cash and cash equivalents consists of
13.194.462.550 Cash
120.675.625.707 Demand deposits with Bank Indonesia
2.111.506.118 Demand deposits with other banks
171.252.820.499 Placements with Bank Indonesia

307.234.414.874 Total cash and cash equivalents
Based on the prevailing BI regulation, securities as

of December 31, 2016 and December 31, 2015 are
classified as current.
d. Maturity period and average interest rates of
securities are as follows:
Maturity Period
14 tahun/years Government bonds
31 Desember 2016/December 31, 2016 Corporate bonds
Kurang lancar/
Substandard Average interest rate
per year
9.51 Government bonds
(21.459.145) 9.8 Corporate bonds
193.618.474
193.618.474 PT BANK HARDA INTERNASIONAL Tbk
31 Desember 2015/December 31, 2015 NOTES TO FINANCIAL STATEMENTS - Continued
As of and For the Year Ended
Kurang lancar/ December 31, 2016
Substandard (Expressed in Rupiah, unless otherwise stated)
9.A SECURITIES - Continued
- e. Allowance for impairment losses
- As of December 31, 2016 and December 31, 2015
- there are no impairment losses in securities.
-
The management believes that no allowance for
- impairment losses in securities to be provided as of
December 31, 2016 and December 31, 2015.
- As of December 31, 2016 and December 31, 2015
there are no securities which are pledged.
37.594.180.584 9.B SECURITIES PURCHASED UNDER AGREEMENTS
19.701.374.817 TO RESEEL
3.187.328.282 As of December 31, 2016, The bank have transaction
60.482.883.683 reverse repo with Bank Indonesia are as follows :
(23.913.356.368) Tanggal Jatuh Tingkat Suku

Tempo/ Bunga/ Nilai Tercatat/
Maturity Date Interest RaCarrying Amount
36.569.527.315 4 Januari 2017/
36.569.527.315 January 4, 2017 4.75 37.602.000.000
adalah As of December 31 2016, there were no securities
purchased under agreements to reseel with relate
party.
10. LOANS
13 a. By type of loanand by Bank Indonesia
13.5 classification
13.25 31 Desember 2016/December 31, 2016
Kurang lancar/ Diragukan/Macet/ Jumlah/

Substandard Doubtful Loss Total
- - - 19.773.766.813
- - - 2.110.945.016
- - - 2.876.122.061
- - - 24.760.833.890
- - - (34.107.600) impairment losses
31 Desember 2016/Decemebr 31, 2016

- - - 24.726.726.290
Kurang lancar/
Substandard 26.335.063 1.500.000. 21.383.269941.150.410.596
188.742.556 309.037.0910.549.905325.027.646.929
- - 5.600.788. 107.525.522.662
215.077.619 1.809.037. 37.533.9631.373.703.580.187
-
-
- PT BANK HARDA INTERNASIONAL Tbk
- NOTES TO FINANCIAL STATEMENTS - Continued
- December 31, 2016
10. LOANS - Continued
- a. By type of loans and by Bank Indonesia
classification - Continued
Diragukan/ Macet/ Jumlah/

Doubtful Loss Total Type
Third parties - continued
Allowance for
(214.793.220) (12.818.61(19.287.594.652) Impairment losses
-
- Total loans to
1.594.243.870 24.715.3451.354.415. third parties
1.594.243.870 24.715.3451.379.142. Total
215.077.619

- Related parties
- - 16.536.403Investment
- - 2.704.707. Investment
- - 2.551.656. Consumer
- - - 21.792.768Total
Allowance for
- - - (19.380.003) impairment losses
Total loans to
- - 21.773.388related parties
- Third parties
104.787.017 21.856.152923.532.55Working capital
- 271.682.524 21.612.560432.070.63Investment
293.198.283 2.283.843. 127.938.68Consumer
669.667.824 45.752.5551.483.541. Total
- Allowance for
(139.142.903) (23.095.46(50.868.103.566) Impairment losses
Total loans to
- 530.524.921 22.657.0941.432.673. third parties
- 530.524.921 22.657.0941.454.447. Total
215.077.619 The average interest rates per year are as follows :
31 Desember 2015/
December 31, 2015
13.5 Working Capital
14.25 Investment
14 Consumer

NOTES TO FINANCIAL STATEMENTS - Continued
31 Desember 2016/Decemebr 31, 2016 As of and For the Year Ended
December 31, 2016
Kurang lancar/ (Expressed in Rupiah, unless otherwise stated)
Substandard 10. LOANS - Continued
b. By type of economic sector and by Bank Indonesia
classification
(21.459.145)

193.618.474 Doubtful Loss Total Type
193.618.474 Related parties
Wholesale and
Kurang lancar/ - - 2.110.945. retail
Substandard Financial
- - 19.773.766intermediaries
- - - 2.876.122. Others
- - 24.760.833Total Allowance
- for impairment
- - (34.107.60losses
- Total loans to
- - - 24.726.726related parties
Third parties
- Agriculture,
hunting dan
3.822.060. and forestry
- 6.129.685. Fisheries
Mining and
18.157.213excavation
- - - 137.394.77Manufacturing
- - - 16.407.021Construction
- Wholesale
1.500.000.000 28.568.230660.551.42and retail
- Provision of
accomodation,
- food and
- 309.037.090 - 85.911.889beverage
Transportation,
warehousing
36.449.338.882 and
- 969.846.2326.325.127communication
Financial
- 2.348.896 162.855.57intermediaries
20.678.559.584 Real estate,
leasing services
and servicing
- 1.000.201. 119.559.46company
Educational
- - 5.786.900. services
167.656.935 Health services
and social
- - - 4.529.332. activities
Social services,
sociocultural
and
- - 1.392.548. 18.747.592entertainment
- 5.600.788. 107.525.52Others
1.809.037.090 37.533.9631.373.703. Total

December 31, 2016
31 Desember 2015/December 31, 2015 b. By type of economic sector and by Bank Indonesia
classification
Kurang lancar/
Substandard
- Doubtful Loss Total Type
Allowance for
impairment
- (214.793.220) (12.818.61(19.287.59losses
Total loans to
1.594.243.870 24.715.3451.354.415. third parties
- 1.594.243.870 24.715.3451.379.142. Total
3.187.328.282
60.482.883.683
(23.913.356.368) Related parties
- -
Wholesale and
36.569.527.315 - - 2.704.707. retail
36.569.527.315 Financial
16.536.403intermediaries
- - 2.551.656. Others
- - 21.792.768Total Allowance
for impairment
- - (19.380.00losses
31 Desember 2016/
December 31, 2016 Total loans to
616.646.221.874 - - 21.773.388related parties
416.628.066.733 Agriculture,
287.564.553.595 hunting dan
1.398.464.414.077 - - 2.962.115. and forestry
- - 9.199.080. Fisheries
(19.321.702.252) Mining and
- - 21.353.111excavation
1.379.142.711.825
- - 147.265.79Manufacturing
Electricity, gas
- - 268.918.99and water
- - 44.842.284Construction
Wholesale
376.469.541 43.268.957727.906.47and retail
Provision of
accomodation,
food and
- - 119.672.68beverage
Transportation,
warehousing
704.154.521.618
82.333.933.783
453.142.403.710
158.833.554.966 - 198.906.5026.615.833communication
Financial
- - 131.123.43intermediaries
(19.321.702.252) Real estate,
leasing services
and servicing
d. - - 110.300.13company

December 31, 2016
b. By type of economic sector and by Bank Indonesia
classification

31 Desember 2016/Doubtful Loss Total Type
Educational
Kurang lancar/ - - 1.132.803. services
Substandard Health services
and social
- - 3.046.132. activities
Social services,
sociocultural
- and
31 Desember 2015/- - 9.857.427. entertainment
293.198.283 2.284.691. 127.995.64Others
Kurang lancar/ 669.667.824 45.752.5551.483.541. Total
Substandard Allowance for
impairment
(139.142.903) (23.095.46(50.868.10losses
Total loans to
- 530.524.921 22.657.0941.432.673. third parties
530.524.921 22.657.0941.454.447. TotaL
c. By loan period
Loans classification by loan agreements and the
remaining maturity are as follows:
By term of loan agreements:

31 Desember 2015/
RDA INTERNASIONAL Tbk December 31, 2015
AS LAPORAN KEUANGAN - Lanjut677.192.974.848 Until 1 year
tuk Tahun yang Berakhir Tanggal57.528.061.558 Over 1 - 2 year
475.163.935.195 Over 2 - 5 year
dalam Rupiah, kecuali dinyatakan295.449.667.318 Over 5 year
YANG DIBERIKAN - Lanjutan 1.505.334.638.919 Total
lainnya Allowance for
t yang diberikan - lanjutan (50.887.483.569) impairment losses
Kredit yang diberikan pada umumnya dijamin
dengan agunan yan 1.454.447.155.350 Total loans - net
tanggungan atau surat kuasa untuk menjual,
deposito berjangka atau jaminan lain.
31 Desember
mengalami penurunan nilai menurut sektor NOTES TO FINANCIAL STATEMENTS - Continued
lah sebagai berikut: As of and For the Year Ended

c. By loan period - continued
By remaining maturity:
31 Desember 2015/
pergudangan December 31, 2015
747.712.630.725
104.981.480.457
457.232.501.709
195.408.026.028
1.505.334.638.919
(50.887.483.569)
1.454.447.155.350
Other significant information related with loans
are as follows:
t bermasalah
sektor ekonomi a. The average annual interest rates for related
Rasio kredit mikro usaha kecil dan menengah parties (Note 29) as of December 31, 2016 and
terhadap total kredit yang diberikan pada December 31, 2015 are 13.75% and 13.75%
tanggal 31 Desember 2016 dan 31 Desember respectively, while the average annual interest
2015 masing-masing adalah sebesar 36,11% rates for third parties as of December 31, 2016
and Dece 31, 2015 are
31 Desember 13.75% respectively.
Loans (NPL) gross dan net masing-masing

sebesar 2,83% dan 1,90%, serta 7,10% dan b. Restructured loans by the Bank as of December
31, 2016 and December 31, 2015 respectively,
are as follows ::
RDA INTERNASIONAL Tbk Diragukan/ Macet/ Jumlah/
AS LAPORAN KEUANGAN - LanjutDoubtful Loss Total
tuk Tahun yang Berakhir Tanggal
dalam Rupiah, kecuali dinyatakan lain)

G DIBERIKAN - Lanjutan
lainnya - 575.338.169 115.998.719.153
t yang diberikan - lanjutan
31 Desember
31 Desember 2015, D
t iragukan/ Macet/ Jumlah/
maupun pelampauan Doubtful Loss Total
Maksimum Pemberian Kredit (BMPK).
Perubahan cadangan kerugian penurunan nilai
- 15.054.78874.442.908.541
*) Other restructuring scheme consists of a reductio
rates, rescheduling of unpaid interest and extensi
n tahun berjalan repayment periods for past due interest
saldo kredit diatas
diambil alih
n selama tahun PT BANK HARDA INTERNASIONAL Tbk
December 31, 2016
Manajemen berpendapat bahwa jumlah (Expressed in Rupiah, unless otherwise stated)
cadangan kerugian pe 10 LOANS - Continued
an telah memadai. sehubungan d. Other significant information related with loans -
Klasifikasi kredit yang mengalami penurunan continued:
nilai, kredit yang telah jatuh tempo tetapi tidak c. Loans are generally collateralized by
mengalami penurunan nilai dan kredit yang registered mortgages, powers of attorney to
belum jatuh tempo dan tidak mengalami mortgage or sell pledged assets, time deposits
penurunan nilai adalah sebagai berikut: or other guarantees.
2016 dan d. As of December 31, 2016 and December 31,
2015, rincian kredit yang 2015, the detail of non-performing loans based
on economic sector are as follows:

30.283.307.873 80.094.765Wholesale and retail

elah jatuh tempo Provision of accomo
309.037.090 20.678.559food and baverage
Transportation, war
969.846.234 366.563.44and communication
2.348.896 - Financial intermediaries
Real estate, leasing

PT BANK HARDA INT1.000.201.000 - and servicing compa
NOTES TO FINANCIAL STATEMENTS - Continued Social services and
As of and For the Y 1.392.548.326 - entertainment
5.600.788.723 5.765.218. Others
(Expressed in Rupiah39.558.078.142 106.905.10Total
Allowance for impai
d. Other significant (13.054.869.982) (47.147.96losses
Total non-perfoming loan
26.503.208.160 59.757.147by economic sectors
e. The ratio of loans to small medium enterprises
to total loans as of December 31, 2016 and
Neither past due nor December 31, 2015 are 36.11% and 44.08%
impaired loans***) respectively.
Collective allowance for
impairment losses 2016 dan f. As of December 31, 2016 and December 31,
2015 rasio Non Performing 2015, the ratios of Non Performing Loans
(NPL) gross and net are 2.83% and 1.90%,
Included in the category of impaired 7.10% and 3.58%, respectively.
loans are loans with collectibility
substandard, doubtful and loss which
are provided individual allowance for

Included in the category of past due but NOTES TO FINANCIAL STATEMENTS - Continued
unimpaired loans are loans with As of and For the Year Ended
special December 31, 2016
substandard, doubtful and loss which are (Expressed in Rupiah, unless otherwise stated)
not provided allowa 10 LOANS - Continued
sehubungan d. Other significant information related with loans -
continued:
***) Included in th 2016 dan g. As of December 31, 2016 and December 31,
due nor impaired loans are all loans 2015, there are no loans which exceded or
with collectibility current and loans with penalty th(LLL) as
special required.
substandard, doubtful and loss which are h. The changes of allowance for impairment
provided collective allowance for losses are as follows:
Balance at beginning
As of December 31, 50.887.483.569 8.231.682. of the year
loan balances and allowance for impairment Provision during
losses that are asse 11.092.124.004 75.010.363the year (Note 25)
collective impairment, are as follows: The diference on loan balance
over the net realizable value
(3.112.679.824) - of foreclosed asset
(39.545.225.497) (32.354.56Write-of during the year

individual impairments Balance at ending of
19.321.702.252 50.887.483the year
Individual impairments The management believes that the allowance
for impairment losses on loans was adequate.
i. Loans classification which are impaired, past

due but unimpaired, neither past due nor
RDA INTERNASIONAL Tbk impaired are as follows:
NANCIAL STATEMENTS - Continued
December 31, 2016 31 Desember 2016/ 31 Desember 2015/
n Rupiah, unless otherwise state December 31, 2016 December 31, 2015
ificant information related with 24.927.727.477 98.208.849Impaired loans*)
Individual allowance for

(11.384.088.948) (45.614.09impairment losses
13.543.638.529 52.594.755.317 Sub total
Loans with
collective impairments Past due but unimpaired
2.818.851 848.82 loans**)
Collective impairme2.818.851 848.82 Sub total - net
Sub total
Ending balance
2015 rincian December 31, 2016
31 Desember 2016/
December 31, 2016
13.209.614.295
3.677.602.648
16.887.216.943
Sub total
31 Desember 2016/Ending balance
December 31, 2016
4.891.323.953
133.022.147
26.424.153
-
1.319.777.593 mentions,
6.370.547.846
mentions,
Kendaraan/
Vehicles
Loans with
Sub total
12.122.713.054
12.429.170
-
12.135.142.224
11.305.185.725
341.669.599
11.646.855.324 As of December 31, 2016 and 2015, the details of

interest receivables are as follows:
31 Desember 2015/
488.286.900 December 31, 2015
16.867.191.621 Loans
Securities
and placement
4.608.029.637 with other banks
21.475.221.258 Total
12. PREPAID EXPENSES
As of December 31, 2016 and 2015, the details of
prepaid expenses are as follows:
13. FIXED ASSETS - 31 Desember 2015/
December 31, 2015
4.511.928.561 Building rents
148.475.102 and promotion
31.314.589 Insurance
Kendaraan/ Core Banking
Vehicles 1.980.000.000 System (CBS)
Tax on revaluation
757.729.675 (Note 13)
484.521.250 Others
7.913.969.177 Total
Others consist of prepaid expenses of software
maintenance, consultant/professional, business travel
and others.
12.007.370.584
200.752.970 NOTES TO FINANCIAL STATEMENTS - Continued
- December 31, 2016
(85.410.500)
-
Peralatan
12.122.713.054 kantor/
Office Jumlah/
equipment Total
10.919.564.799
471.031.426
(85.410.500)
430.556.360 13.159.12756.246.396.659
11.305.185.725
- 182.923.70195.352.870
(5.969.360) (74.862.21(80.831.570)
817.527.329
- - -
- - -
AS LAPORAN KEUANGAN - Lanjut424.587.000 13.267.18856.360.917.959

182.692.593 11.662.23723.184.268.116
usutan aset tetap yang dibebankan pada
m dan administrasi untuk tahun y79.497.400 676.043.841.507.035.848
2016 dan
015 adalah sebesar Rp 1.507.03 (5.969.360) (69.725.54(75.694.903)
tungan penjualan aset tetap ada- -

256.220.633 12.268.55624.615.609.061
168.366.367 998.632.7131.745.308.898
uk nilai wajar atas tanah yang diPT BANK HARDA INTERNASIONAL Tbk
1 Desember 2014 telah dilakukaNOTES TO FINANCIAL STATEMENTS - Continued
no, Indrastuti dan Rekan, penilai As of and For the Year Ended
yang telah teregistrasi pada Otoritas Jasa December 31, 2016
JK), melalui laporannya tertangga(Expressed in Rupiah, unless otherwise stated)
arkan laporan KJPP Sarwono, Indrastuti
rtanggal 30 Nopember dan 1 Desember
h tersebut dinilai kembali beserta
a. Penilaian dilakukan sesuai Peralatan
(SPI) yang ditentukkantor/
transaksi terkini dalam keten Office Jumlah/
raturan Bapepam-LK No. VIII.C.4equipment Total
nilaian dan penyajian laporan penilaian aset
al. Metode penilaian yang digunakan adalah
men yang digunakan dalam perbandingan

menentukan nilai wajar aset, antara lain:
ng melekat pada properti;
dalam menghasilkan pendapata3.382.156.360 12.916.79058.506.839.469

batasan pembangunan.
wajar atas tanah dan bangunan d26.000.000 531.130.90757.883.872
kukan pada penghasilan komprehensif lain
ulasi dalam ekuitas pada bagian (2.977.600.000) (288.794.5(3.266.394.532)
uasi aset tetap adalah sebagai b- - (3.696.169.928)
- - 3.944.237.778
RDA INTERNASIONAL Tbk 430.556.360 13.159.12756.246.396.659

dalam Rupiah, kecuali dinyatakan3.021.486.859 11.081.36628.438.744.057

138.805.734 865.793.091.704.215.755
(2.977.600.000) (284.921.7(3.262.521.768)
wajar - tanah dan - - (3.696.169.928)
182.692.593 11.662.23723.184.268.116
ersih - bangunan
247.863.767 1.496.889. 33.062.128.543
Revaluasi yang dilakukan atas tanah menghasilkan

penurunan nilai tercatat atas tanah sebesar
1.345.500.000, yang diakui sebagai pengurang PT BANK HARDA INTERNASIONAL Tbk
Revaluasi yang dilakukan atas bangunan menghasilkan As of and For the Year Ended
jumlah kenaikan nilai tercatat sebesar Rp 5.289.737.778 December 31, 2016
yang terdiri dari kenaikan nilai bangunan yang dicatat di (Expressed in Rupiah, unless otherwise stated)
komprehensif 13. FIXED ASSETS - Continued
Rp 5.757.877.583 dan penurunan nilai bangunan yang Depreciation expense of fixed assets charged to gene
diakui sebagai beban tahun berjalan sebesar and administrative expense for the year ended
805 (Catatan 25). 31 December 31, 2016 and December 31 2015 amounte
dan Rp 1,507,035,848 and Rp 1,704,
Rp 30.534.000.000 merupakan yang dapat diobservasi (Note 26a).
harga jual dari objek yang sejenis dan termasuk dalam Details of gain on sale of fixed
wajar tingkat 2.
Tanah dan bangunan31 Desember 2016/ 31 Desember 2015/
nya adalah sebagai berikut: December 31, 2016 December 31, 2015
13.321.867 1.520.709. Proceed on sale of fixed assets
5.136.667 3.872.764 Book value
Gain on sale
of fixed assets
8.185.200 1.516.836. (Note 27)
Valuation to determine the fair
as of December 31, 2014 was performed by KJPP
Sarwono, Indrastuti dan Rekan, an independent
valuers registered in Financial Services Authority
(FSA), through its report dated June 27, 2015. Based
Manajemen berpendapat bahwa tidak terdapat perbedaan reports of KJPP Sarwono, Indrastuti dan Rekan date
yang signifikan antara nilai wajar dan nilai tercatat aset November 30 and December 1, 2015, the land has b
selain tanah dan bangunan jika diukur menggunakan revalued, including the buildings. The valuation was
determined in accordance with the Indonesian Appra
Standards (SPI), referring to recent arms length mark
transaction and Bapepam-LKs Rule No. VIII.C.4
regarding valuation and presentation of asset valuati
report in capital market. Appraisal method used is th
AS LAPORAN KEUANGAN - Lanjutan Market Data and Cost Approach Methods.
Elements used in data comparison process to

determined assets fair value are as follows:
1 Type of right on property;
227/BHI.UM/XII/2015 2 Market condition;
sember 2015 mengajukan kepada Kepala 3 Location;
anan Pajak Madya Jakarta Utara mengenai 4 Physical characteristics;
penilaian kembali aset tetap untuk tujuan 5 Income producing characteristics; and
ang diajukan pada tahun 2015 oleh wajib 6 Zoning, restrictions on construction.
elah melakukan penilaian kembali aset tetap. The diference between the fair value and carryin
amount of land and buildings were recorded in other
15 Oktober comprehensive income and accumulated in equity as
dengan Surplus on revaluation of fixed assets.
21 Desember The details of revaluation of fixed assets are as follow
yang diajukan sampai dengan tanggal
r 2015, akan mendapatkan perlakuan khusus
k penghasilan yang bersifat final menjadi
ngan dengan hal tersebut, Bank melakukan PT BANK HARDA INTERNASIONAL Tbk
nilai wajar aset tetap berupa tanah dan NOTES TO FINANCIAL STATEMENTS - Continued
erta kemudian atas kenaikan nilai wajar As of and For the Year Ended
n dengan nilai buku aset tetap yang ada, December 31, 2016
mbayaran pajak sebesar Rp 757.729.675 (Expressed in Rupiah, unless otherwise stated)
r 2015 yang dicatat dalam 13. FIXED ASSETS - Continued
ki beberapa bidang tanah yang December 31, 2016 December 31, 2015
or pusat dan cabang dengan hak legal - 22.337.500Fair value - land
Guna Bangunan yang berjangka waktu 18- - 8.196.500. Fair value - buildings
n akan jatuh tempo antara tahun 2016 dan Total fair value -
emen berpendapat tidak terdapat masalah - 30.534.000land and buildings
panjangan hak atas tanah karena seluruh - 23.683.000Book value - land
leh secara sah dan didukung dengan bukti - 2.906.762. Net book value - buildings
Total book value -
kecuali tanah diasuransikan terhadap - 26.589.762land and buildings
dan risiko kerugian lainnya kepada Revaluation increment
Allianz Utama Indonesia dan PT Asuransi - 3.944.237. on fixed assets
ia dengan jumlah pertanggungan sebesar Revaluation on land resulting decrease in carrying
56.757 untuk periode 31 Desember 2016, amount of land amounting to Rp 1,345,500,000, whi
27.772.737 untuk tahun 2015. Perusahaan recognized as a reduction of revaluation surplus on
ebut merupakan pihak ketiga. Manajemen land.
bahwa nilai pertanggungan tersebut telah Revaluation on buildings resulting increase in the
tuk menutup kemungkinan terjadi kerugian. carrying amount of Rp 5,289,737,778 which consists
31 Desember 2016 dan 2015, tidak ada aset the increase in the carrying amount of buildings
dipakai sementara atau dihentilain sebesar recognized in other comprehensive income amountin
aktif dan tidak diklasifikasikan sebagai Rp 5,757,877,583 and the decrease in the carrying
amount of buildings recognized in the current year
penelaahan aset tetap secara individual expenses amounting to Rp 468,139,805 (Note 25).
ahun, manajemen Bank berpendbangunan sebesar Market value of land and buldings amounting to
dikasi penurunan nilai aset tetap yang Rp 30,534,000,000 is an observable selling price from
similar objects included in the fair value measureme
31 Desember 2016, jumlah tercatat bruto level 2.
set tetap yang telah disusutkan penuh dan Land and buildings if it is recorded at historical cost a
akan adalah sebesar Rp 21.919.943.918. as follows:
31 Desember 2016, jumlah terca 31 Desember 2016/ 31 Desember 2015/
revaluasi aset (tidak termaksud pDecember 31, 2016 December 31, 2015
di penghasilan comprehensif lain sebesar 2.959.600. 2.959.600. Acquisition cost - land
Acquisition cost -
6.517.521. 6.517.521. buildings
Total acquisition cost -
9.477.121. 9.477.121. land and buildings
Accumulation depreciation
(2.694.653(2.906.762buildings
Total book value
6.782.468. 6.570.359. land and buildings
Management believes that there is no significant
diference between the fair value and carrying value
assets other than land and buildings if have bee
measured at fair value basis.
P engurangan/
Deductions PT BANK HARDA INTERNASIONAL Tbk
- As of and For the Year Ended
- December 31, 2016
- 13 FIXED ASSETS - Continued
- The Bank, based on letter No. 227/BHI.UM/XII/2015
dated December 7, 2015 submitted to the Head of th
31 Desember 2015/December 31, 2015 Medium Tax Office Jakarta Utara regarding the reque
for revaluation for tax purposes were filed in 2015 by
Pengurangan/ taxpayer who has revalued its fixed assets.
Deductions
(PMK) Based on (PMK)
2015, No. 191/PMK.01
2015, as
- PMK amended 233/PMK.03/2015 dated
2015, December 21, 2015, the petition filed until the date o
December 31, 2015, will receive special treatment su
- as final income tax to be 3%. Regarding to that matte
the Bank estimated the fair value of fixed assets such
land and buildings, as well as later on increase in fair
value compared to the book value of existing fixed as
conducted tax payment amounted to Rp 757,729,675
of December 16, 2015 recorded in prepaid expenses
(Note 12).
The Bank has several lands as head and branch office

RDA INTERNASIONAL Tbk with Building Use Rights (Hak Guna Bangunan) for a
NANCIAL STATEMENTS - Continued period of 18-36 years and will be expired between 20
As of and For the Year Ended to 2027. Management believes that there will be no
December 31, 2016 difficulty in the extension of the land rights since all o
n Rupiah, unless otherwise stated) these properties were acquired legally and supporte
sufficient evidence of ownership.
Fixed assets except for land, are covered by insuranc

Foreclosed assets against losses by fire and other risks with amounts
Taxes assessment insured to PT Asuransi Allianz Utama Indonesia and
under appeal - net PT Asuransi FPG Indonesia amounted to
(Note 18c) Rp 20.487.056.757 as of period December 31, 2016 a
Prepaid taxes Rp 19,727,772,737 for the year 2015. Those insuranc
Security deposits companies are third parties. Management believes t
Loans settlement the insurance coverage is adequate to cover possible
Inventories of books,printed losses.
materials and stamp duty As of December 31, 2016 and 2015, there are no fixe
Advance payment of consultant/ assets used temporarily or terminated from active us
professional and not classified as available-for-sale.
Others
Less: By individual reviewed of fixed assets at the end of th
Allowance for year, the Banks management believes there is no
impairment losses on indication for impairment in the value of Banks fixed
non-financial assets assets.
Total-net As of December 31, 2016, the gross amount of fixed
assets which have been fully depreciated and are stil
ssets represent loan collaterals such as used amounted to Rp 21,919,943,918.
ngs and vehicles that have been foreclosed As of December 31, 2016, the amount of depreciatio
revaluation assets (exclude tax) that has been expen
as taken actions for the resolution of on other comprehensive income amounted to
ssets as required by Regulation of Bank Rp 972,625,272.
o. 14/15/PBI/2012 dated October 24, 2012.
Proceed from sale of NOTES TO FINANCIAL STATEMENTS - Continued
foreclosed assets As of and For the Year Ended
Book value December 31, 2016
Gain on sale of for 14. INTANGIBLE ASSETS
assets (Note 27) Intangible assets as of December 31, 2016 and 2015
consisted of the following:
31 Desember/
RDA INTERNASIONAL Tbk Reklasifikasi/ December 31,
NANCIAL STATEMENTS - ContinuReclasification 2016
As of and For the Year Ended Acquisition cost
December 31, 2016 - 9.063.198. Software
n Rupiah, unless otherwise state - 9.063.198. Total
ASSETS - Continued Accumulated amortization:
in allowance impairment for los- 3.336.673. Software
ssets are as follows: - 3.336.673. Total
5.726.525. Net carrying amount
Balance at beginning of the year 31 Desember/

Provision (reversal) Reklasifikasi/ December 31,
the year (Note 25) Reclasification 2015
Acquisition cost
Decrease during the year 8.988.948. Software
Balance at ending o- 8.988.948. Total
t believes that the allowances for Accumulated amortization:
osses on foreclosed assets are adequate to 2.383.134. Software
that may arise. - 2.383.134. Total
6.605.814. Net carrying amount
ment believes that the foreclosed assets Intangible assets are amortized over 5-10 years.
esents net realizable value. Amortization expense charged to general and
administrative expenses for the year ended December
osits consist of deposits in ATM ALTO, line 31, 2016 and 2015 are amounted to Rp 953,539,045 and
eposits and rent deposits. Rp 924,253,526 (Note 26a).
st of ATM, appraisal, loan settlement and
ceivables and others.
S FROM CUSTOMERS
consists of:
Related parties
Third parties
Total
December 31, 2016
S FROM CUSTOMERS - Continued
m customers by type and currency consists
eposits consists of:
The average interest

rates per annum
no demand deposits blocked and pledged

31,
posits consists of:
Harda Saving
Tabunganku Saving
Super Plan Saving
Escrow Saving
Total related parties
Super Saving
Harda Saving
Super Plan Saving
Tabunganku Saving
Escrow Saving
Employee Saving
Total third parties
Total Saving deposits
The average interest
rates per annum
RDA INTERNASIONAL Tbk

r the Year Ended
n Rupiah, unless otherwise stated)

S FROM CUSTOMERS - Continued
y consists of:
sits consists of:
Related parties
Third parties
Total
f time deposits as of December 31, 2016
maturity are as follows:
time deposits:
Related parties
1 week
1 month
3 months
6 months
Total related parties
Third parties
1 week
1 month
3 months Demand deposits
6 months Saving deposits
12 months Time deposits
Total third parties Total
Total
Related parties
Third parties
Total
Rupiah
2016 and
31 Desember 2015/
December 31, 2015
Related parties
Super Saving
1.027.561.119.074
Third parties
1.348.127.758.540
1.353.522.537.461
2015
Rupiah
related parties consists of:

31 Desember 2015/
December 31, 2015
1.409.393.093
1.409.393.093
18.677.927.862
58.617.000.000
77.294.927.862
78.704.320.955

17. DEPOSITS FROM OTHER BANKS
Time deposits based on period consists of:
31 Desember 2015/
December 31, 2015
23.617.000.000
35.000.000.000
58.617.000.000
The average interest rates per annum (Rupiah):
31 Desember 2015/
December 31, 2015
3.5
0.09
There are no deposits from other banks blocked and/or
pledged as loan collateral as of December 31, 2016 and
a. Taxes payable
31 Desember 2015/
December 31, 2015
2.102.536.622 NOTES TO FINANCIAL STATEMENTS - Continued
463.469.747 As of and For the Year Ended
250.000.000 December 31, 2016
56.489.083 (Expressed in Rupiah, unless otherwise stated)
- DEPOSITS FROM CUSTOMERS - Continued
2.872.495.452 c. Time deposits consists of:
b. Tax expenses By period of time deposits:
Tax benefit (expenses) of the Bank consists of:
31 Desember 2015
December 31, 2015 Related parties
- 4.494.766.275 Until 1 month
14.018.772.292 500.000.000 Over 1 - 3 months
14.018.772.292 400.012.646 Over 3 - 6 months
The reconciliation o 5.394.778.921 Total related parties
accordance to statements of profit or loss and other Third parties
comprehensive income with the estimated taxable Until 1 month
income for the yea 231.393.390.386 Over 1 - 3 months
2015 are as follows:48.633.896.291 Over 3 - 6 months
40.539.352.789 Over 6 - 12 months
Total third parties
Total
The average interest rates
per annum
0.09 Rupiah
Total time deposits which are blocked and pledged as
loan collateral as of December 31, 2016 and
18. TAXATION - Conamounted to Rp 161,135,000,000 and
b. Tax expenses - C Rp 202,624,000,000, respectively.
31 Desember 2015 DEPOSITS FROM OTHER BANKS
December 31, 2015 Deposits from other banks based on currency and
(59.996.978.654)
Rupiah
Related parties Giro
Demand deposits
(1.640.670.675) Total related parties
Demand deposits
468.139.805 Deposits
16.650.000 Total third parties
1.625.352.757 Total
3.991.355.728
109.883.759
(179.350.000)
1.909.193.390 December 31, 2016
5.831.082.877
(52.540.543.020)
-
-
-
Time deposits
1 month
3.000.000.000 3 months
Total
(3.000.000.000)
tax rates to income tDemand deposits
31 Desember 2015 Deposits
December 31, 2015
(59.996.978.654)
(14.999.244.664)
(477.298.348)
1.457.770.719
(14.018.772.293)
Income taxes:
Article 4 (2)
Article 21
(SPT). Article 25
Article 23
Article 29
Total
AS LAPORAN KEUANGAN - Lanjutan
dalam Rupiah, kecuali dinyatakanCurrent tax

Deferred tax
Total
27 Nopember 2012, Bank menerima

Pembahasan Akhir Hasil Pemeriksaan
2007 yang menetapkan kurang
ajak penghasilan badan pasal 29, pajak
pasal 23 dan pajak pertambahan nilai
8.070.964.410, yang

orporate income tax NOTES TO FINANCIAL STATEMENTS - Continued
dan Jasa/VAT Goods and service As of and For the Year Ended
/Income tax article 23 December 31, 2016
dan Jasa/VAT Goods and service (Expressed in Rupiah, unless otherwise stated)
akukan evaluasi atas surat ketetapan

ut dan walaupun Bank tidak setuju
bagian temuan tersebut, Bank telah
eluruh kekurangan pembayaran Income (loss) before
corporate income tax
nderal Pajak melalui suratnya teTemporary
r 2013, menolak keberatan yangdiferences:
as Surat Ketetapan Pajak KurangDepreciation of
k penghasilan badan pasal 29, pfixed assets and
pasal 23 dan pajak pertambahanamortization of intangible aset
keputusan Direktorat JenderalPost-employee benefits
ank telah mengajukan perm Impairment on fixed assets
engadilan Pajak pada tanggal 7 from revaluation
Other reserve expenses
Teguran Total
tertanggal Permanent diferences:
013, Bank memiliki tunggakan paAllowance of tax article 21
0004/206/07/046/12 atas pemerDonations
asilan badan pasal 29 untuk tahuProvision (reversal) of
r Rp 11.100.000. Pada 8 Januari impairment losses of
membayar tunggakan pajak terseforeclosed assets
Pengadilan Others
2/PP/M.XIIB/16/2015 Total
15, Pengadilan Pajak telah meneincome (loss)
rmohonan banding Bank atas Fiscal loss year 2015
badan pasal 29 dan pajak pert loss after compensation
ungan dengan putusan tersebuCorporate income tax expense
rima pengembalian pajak se Less :
0.190 pada tanggal 25 Mei 2015.Prepaid taxes :
nding tersebut, Bank sedang Article 25
roses peninjauan kembali ke M Under (over) payment corporate
income tax
Reconciliation between the total tax expense (benefit)
and the amounts computed by applying the efective
AS LAPORAN KEUANGAN - LanjutIncome before tax income

Tax rate
Correction of beginning balance
Non-taxable income
16 Maret Tax expense (benefit)
2015 Bank telah The calculation of Corporate Income Tax in 2015,
permohonan pengurangan conform with the amounts that had been reported by
Surat Tagihan Pajak atas P the Bank to the tax office in its Annual Tax Return
00016/107/07/046/12
er 2012 untuk masa pajak
pai dengan Desember 2007 dari yang
331.610.588 menjadi sebesar
Agung telah mengabulkan permohonan
nai Perkara Peninjauan Kembali Pajak
2007. Hasil keputusan
Agung adalah sebagai berikut :
18 TAXATION - Continued
c. Tax assessment letters
Nomor Registrasi/
Registration Number.
686/B/PK/PJK/2016
688/B/PK/PJK/2016 value
714/B/PK/PJK/2016
No. S KPKB
688/B/PK/PJK/2016 00004/206/07/046/12
00016/107/07/046/12
hasil keputusan tersebut, Bank 00018/203/07/046/12
0.02 00037/207/07/046/12
g dihitung sejak tanggal pembayaran
gan diterbitkannya Putusan Peninjauan
mbalan bunga tersebut sebesar
1.627.387.943 atas
mbayaran pajak PPN barang dan jasa, of December 21, 2012.
n pembayaran PPh badan tahun 2007.
hasil keputusan Mahkamah agung atas
mbayaran atas PPN barang dan jasa
dan tahun 2007, Bank memiliki potensi
3.382.461.264 dan
AS LAPORAN KEUANGAN - LanjutNo.

18
assessment letter No.
fiscal year
Surat Pemberitahuan Hasil Pemeriksaan
tertanggal Pajak Based on
015 dan Risalah Pembahasan Hasi tertanggal
Pajak tertanggal 10 Pebruari 2015 yang
oleh Kantor Pelayanan Pajak Madya
ang menetapkan kurang bayar (SKPKB)
enghasilan pasal 4 ayat 2 untuk masa dan
Januari - Desember 2012 dengan jumlah
rus dibayar Rp 469.878.894 termasuk
nistrasi. Bank belum melakukan
atas ketetapan kurang bayar tersebut dan
4 Mei 2015, Bank telah mengajukan
as SKPKB tersebut dan belum terdapat
ang telah dikomunikasikan kepada Bank.
14 Januari 2016, Bank menerima surat
an Permohonan Peninjauan Kembali dan
Memori Peninjauan Kembali No. MPK.- PT BANK HARDA INTERNASIONAL Tbk
2016 NOTES TO FINANCIAL STATEMENTS - Continued
teraan Pengadilan Pajak. Dimana As of and For the Year Ended
enderal Pajak telah menyampaikan
peninjauan kembali kepada Pengadilan (Expressed in Rupiah, unless otherwise sta
ui suratnya No.S-3828/PJ.07 18. TAXATION - Continued
ni 2015 atas Putusan Pengadilan Pajak c. Tax assessment letters - Continued
72/PP/M.XIIB/16/2015. Atas surat Based on the appeals decision dated March
an tersebut, Bank telah memberikan 2015, on May 11, 2015, the Bank has applied for a
Kembali reduction or cancellation of Tax Collection Letter on
3 Pebruari Value Added Tax No. 00016/107/07/046/12 dated
m kontra memori tersebut, Bank November 27, 2012 for the tax period January 2007
menolak seluruh dalil yang disa to December 2007 from the original amount
rat Jenderal Pajak kecuali yang secara Rp 331,610,588 to Rp 21,818,709.
kebenarannya. Sehubungan dengan
ori tersebut, belum terdapat tanggapan
komunikasikan kepada Bank. The Supreme Court has granted the request of the
bank regarding the Review of the Case of Tax for Tax
Year 2007. The cases of the Supreme Court decision
is as follows:
Hasil keputusan
Mahkamah Agung/
Tanggal/ The Result of decree
Date Supreme Court
Dibebankan 28 Juli 2016/
(dikreditkan) ke July 28, 2016
laba rugi/ 28 Juli 2016/
Charged (credited) July 28, 2016
to profit or loss 11 Agustus 2016
August 11, 2016
28 Juli 2016/
July 28, 2016
Based on the results of the decision, the Bank earn
rewards potential interest of
(127.198.315) calculated from the payment date until the
publication of the Review Decision. The interest in
exchange for Rp
508.166.977 Rp 1,627,387,943 for overpayment of VAT for goods
and services, and the overpayment of corporate
(4.162.500) income tax in 2007.
(4.168.630.745) Based on the results of the Supreme Court decision
(3.791.824.583) on overpayment of VAT for goods and services as
well as corporate income tax in 2007, the Bank has
the potential tax refunds
Rp 3,382,461,264 and Rp 141,030,156.
r the Year Ended
n Rupiah, unless otherwise stated) NOTES TO FINANCIAL STATEMENTS - Continued
N - Continued As of and For the Year Ended
ax - Continued December 31, 2016
18 TAXATION - Continued
Assessment for fiscal year 2012
Based on Notification Letter of Tax Audit Finding
No. PHP-006/WPJ.02/KP/10/2015 dated January 20,
Dibebankan 2015 and Minutes of Final Meeting on Tax Audit
(dikreditkan) ke Result dat 10, 2015 by Medium Tax
laba rugi/ Office of Pekanbaru,that confirmed the
Charged (credited) underpayment of income tax article 4 (2) for the
to profit or loss period and fiscal year - December 2012
amounting of Rp 469,878,894 that should be paid,
including administrative penalty. The Bank has not
made payment for the tax underpayment assessmen
and as of May 4, 2015, the Bank has submitted the
objection letter for the tax assessment letter and no
477.298.348 results have been communicated to the Bank.
On January 14, 2016, the Bank received a letter of

- Notification on Judicial Review Request and
Submission Memory on Judicial Review Request
- No. MPK.- 13,
- 2016 from the Registrar of the Tax Court. Where the
477.298.348 Directorate General of Taxation has submitted a
judicial review request to the Tax Court on its letter
No. S-3828/PJ.07/2015 dated June 26, 2015 on Tax
years. Court Decision No. Put.60172/PP/M.XIIB/16/2015.
19. ACCRUED INTEREST Regarding to the notification letter, the Bank has
provided Judicial Review Contra Memorandum
and other banks No.010/BHI.UM/II/2016 on February 3, 2016. In the
contra memory, the Bank rejected all of arguments
submitted by the Directorate General of Taxes
31 Desember 2015 except as expressly recognized the truth. Regarding
December 31, 2015 to the contra memory, no result has been
communicated to the Bank.
d. Deferred tax

AS IMBALAN PASCA-KERJA lain/
berikan imbalan pasca-kerja Charged
tap yang memenuhi kriteria ya(credited) to other
tau telah mencapai usia pensiu comprehensive 31 Desember 2016/
un sesuai dengan Undang-Undanincome Desember 31, 2016
25 Maret
manfaat Undang-Undang Ketenagakerjaan
akan gaji pokok terkini. Imbalan tersebut
wan yang berhak atas imbalan pasti pasca-

ut masing-masing sebanyak 281 karyawan
Desember 53.723.899 (1.966.347.079)
ah yang disajikan di bawah ini didasarkan

n penilaian aktuaria yang diperol181.026.682 4.376.570.424
Dharmakonsilindo, aktuaris independen,
ran aktuaria tertanggal 28 Dese - -
sember 2016 dan 22 Desember - 8.966.505.009
234.750.581 11.376.728.353
as imbalan pasca-kerja yang diakui dalam
rugi dan penghasilan komprehensif lain
lain/
Charged
(credited) to other
comprehensive 31 Desember 2015/
income December 31, 2015
(293.132.717) (1.439.469(1.892.872.663)
Acturarial (gains) losses
Financial assumptio 695.308.407 (473.186.93.687.376.765

experience assumption
demographic assum4.162.500 - 4.162.500
13.135.135.754 - 13.135.135.754
13.541.473.944 (1.912.65614.933.802.356
The Banks Management believes that the total
deferred tax assets are recoverable in the future

Represents accrued interest of deposits from customers
The details of accrued interest as of December 31,2016

PASCA-KERJA and 2015 are as follows:
memberikan eksposur risiko aktuarial

nk seperti risiko suku bunga dan 6g.952.714.843 Time Deposit
6.952.714.843 Total
wajiban imbalan pasti dihitung dengan
n tingkat diskonto ditentukan dengan
da tingkat pengembalian pasar atas obligasi
Umumnya, penurunan suku bunga dari PT BANK HARDA INTERNASIONAL Tbk
merintah akan meningkatkan kewajiban NOTES TO FINANCIAL STATEMENTS - Continued
December 31, 2016
wajiban imbalan pasti dihitung dengan (Expressed in Rupiah, unless otherwise stated)
kat kenaikan gaji, semakin tinggi tingkat 20. POST-EMPLOYMENT BENEFITS LIABILITIES
i akan menyebabkan semakin besarnya The Bank provides post-employment benefits to i
permanent employees who meet the criteria or reac
ma yang digunakan dalam menentukan the mandatory retirement age of 55 years in accorda
uaria pada tanggal 31 Desember 2016 dan with Law No. 13 Year 2003, dated March 25, 2003. T
2003. Dasar calculation basis of this Labor Law benefit is the curr
basic salary. The benefits are unfunded.
The numbers of eligible employees for post- employm

benefit are 281 employees as of December 31, 2016
2016 dan December 31, 2015, respectively.
All amounts presented below are based on the actua

valuation report obtained from PT Dayamandir
Dharmakonsilindo, an independent actuary, with the
actuarial 28,
December 31, 2016 and December 22, 2015 for year
December 31 2015.
Post-employment benefits expense recognized in
statements of profit or loss and other comprehensive
income are as follow :
1.954.359.199 2.548.675. Current service cost
1.286.465.494 1.130.423.229
anges of the 29.259.515 337.544.72Past service cost
- Provision for excess
651.311.141 190.823.56benefit payment
3.921.395.349 4.207.467.072
- Beginning present value

of obligation
Current service cost
Interest cost
Past service cost
Payment during the year

arising from :
-
-
-
Total

December 31, 2016
- 20. POST-EMPLOYMENT BENEFITS LIABILITIES -
Continued
The program provides actuarial risk exposure to the
Bank such as interest rate risk and salary risk.
Interest Rate Risk
The present value of the defined benefits obligation is
calculated using a discount rate determined by reference
to market yields of government bonds. Generally, a
decrease in the interest rate of a government bonds will
increases the plan obligation.
Salary Rate Risk

2016 dan The present value of the defined benefit is calculated
using the estimated of salary growth rate, higher salary
growth rate will lead to higher obligation.
The actuarial valuation as of December 31, 2016 dan

2015 were carried out using the following key
assumptions:
: 8,10 % tahun 2016/in 2016
9,07% tahun 2015/in 2015
: 5,00% tahun 2016/in 2016
5,00% tahun 2015/in 2015
: 10% tahun 2016 dan 2015/in 2016 and 2015
5,00% tahun 2015/in 2015
: TMI-2011 dengan perbaikan, tahun 2016/with
recovery, in 2016.
TMI - 2011 dengan pengembangan, tahun 2015/
with improvement, in 2015
: 0,10% 20-29 tahun/years old
31 Desember 2016
December 31, 2016
MODAL
emegang saham Bank dan masing - masing PT BANK HARDA INTERNASIONAL Tbk
pada tanggal 31 Desember 2016 dan 2015 NOTES TO FINANCIAL STATEMENTS - Continued
December 31, 2016
Jumlah (Expressed in Rupiah, unless otherwise stated)
lembar 20 POST-EMPLOYMENT BENEFITS LIABILITIES -
saham/ Continued
Number of Nilai Kini Ke wajiban
shares imbalan pasti/
Suku BungaPresent value of
Discount R benefits obligation
Akta Pernyataan Keputusan Pemegang 9.1 16.417.649.492

nk Harda Internasional Tbk No. 45 tanggal
dibuat di hadapan notaris 7.1 18.718.850.072
rjo Wiryomartani, S.H., M.Kn., notaris, di
yang 6 18.744.909.924
000.000 menjadi Rp 1.000.000.000.000;
yang 4 16.376.932.414
The sensitivity analysis presented above may not be

ai dari PT Hakim Putraperkasa representative of the actual change in the defined benefit
obligation as it is unlikely that the change in
T Bank Harda Internasional Tbk assumptions would occur in isolation of one another as
some of the assumptions may be correlated.
Furthermore, in presenting the above sensitivity
nilai nominal saham yang semula bernilai analysis, the present value of the defined benefit
obligation has been calculated using the projected unit
credit method at the end of the reporting period, which
is the same as that applied in liability recognized in the
statements of financial position.
The weighted average duration of the defined benefit
AS LAPORAN KEUANGAN - Lanjutan obligation as of December 31, 2016 and December 31,
2015 is 9.38 years and 9.47 years.
Expected maturity analysis of undiscou
benefit as of December 31, 2016 and December 31,
HAM, TAMBAHAN MODAL 2015 is presented below:
DANGAN UMUM DAN DIVIDEN -31 Desember 2016/December 31, 2016
Le bih dari
2014, penambahan modal disetor 5 tahun/
50.000.000.000 yang dilakukan2-5 tahun/ More than Jumlah/
teraperkasa, telah disetujui oleh2-5 years 5 years Total
(OJK) dalam suratnya No. SR- Pension
14 tertanggal 31 Oktober 2014 5.755.699.134 26.713.73335.252.892benefits
dicatatnya tambahan modal dis5.755.699.134 26.713.73335.252.892Total
0.000 dalam administrasi p 31 Desember 2015/December 31, 2015
ebesar Rp20.000.000.000 dicatat sebagai Le bih dari
etoran modal akan dipindahkan sebagai 5 tahun/
mpatkan dan disetor penuh 2-5 tahun/ More than Jumlah/
n persetujuan. Pada tanggal 30 J2-5 years 5 years Total
disetor Pension
0.000 tersebut telah disetuju5.403.744.177 23.997.27831.608.084benefits
5.403.744.177 23.997.27831.608.084Total
Akta Pernyataan Keputusan Pemegang
nk Harda Internasional Tbk No. 50 tanggal
015 yang dibuat di hadapan notaris Edward
omartani, S.H., M.Kn., notaris, di Jakarta,
ng saham telah menyetujui untuk: NOTES TO FINANCIAL STATEMENTS - Conti
kan kembali sebagian isi Keputusan
aham tertanggal 18 Desember 2014:
n modal dasar yang semula (Expressed in Rupiah, unless otherwise sta
menjadi 21. OTHER LIABILITIES
31 Desember 2015
n modal disetor yang semula December 31, 2015
146.600.000.000 me870.550.000 783.000.000
00.000 yang berasal dari: - 16.650.000
870.550.000 799.650.000
22. CAPITASTOCKS,
a PT Bank Harda Internasional Tbk sebesar CAPITAL, GENERAL RESERVE AND DIVIDEN
The composition of Banks shareholders
ai nominal saham yang semula respective share holdings as of December
0 menjadi Rp 100; 2015 are as follows:
entuan pasal 12 ayat 1 Anggaran 31 Desember 2016 dan 2015/December 31, 2016 an
tkan modal disetor yang semula sebesar Persentase

00.000 menjadi Rp 285.000.000.000. kepemilikan/
ersebut telah dilaporkan dan diterima oleh Percentage
kum dan Hak Asasi Manusia Republik of ownership
No. AHU-AH.01.032.651.961.000 72.66
2015 serta No. A 198.039.000 5.42
bruari 2015 dan telah disetujui oleh Menteri
Hak Asasi Manusia Republik 800.000.000 21.92
01913.AH.01.02 Tahun 2015, sert3.650.000.000 1
dalam Daftar Perseroan No. AHU- Based on the Deed o
01.11 Tahun 2015 tanggal 5 Pebruari 2015. of PT Bank Harda Internasional Tbk No.
December 19, 2014 t
27 Januari 2015 dan 28 Januari 2015, total Edward Suharjo Wiryomartani, S.H., M
,modal sebesar Rp30.000.000.000 yang notary, in Jakarta, t
eh PT Hakim Putraperkasa telasemula Increasethe authorized
nistrasi pengawasan, berdasarkan surat dari Rp 200,000,000,000
1/PB.333/2015 tertanggal 29 Mesemula Increasethe paid-up
sebesar Rp 146,600,000,000 to Rp 255,000,000,00
from:
- Cash deposits from PT Hakim Putrap
amounting Rp 50,000,000,000;
AS LAPORAN KEUANGAN - Lanjutan - Retained earning
InternasionTbk
Rp 58,400,000,000;
Change the nominal value of shar
Rp 1,000,000 to Rp 100.
DANGAN UMUM DAN DIVIDEN -
Akta Berita Acara Rapat Umum Pemegang

Biasa No. 31 tanggal 18 Maret 2015 yang
dapan Edward Suharjo Wiryomartani, S.H.,
ris, di Jakarta, para pemegang saham
kan kembali dan menyetujui seluruh

22
n penawaran umum perdana atas saham
engubah status Bank dari Perseroan - Continued
akan Management Stock Option Plan

gan jumlah sebanyak- banyaknya
dan melaksanakan program Employees Authority
(ESA) dengan jumlah sebanyak-
0% dari jumlah saham yang ditawarkan additional paid-in
waran Umum Perdana Saham Bank; dan
kan kuasa kepada Dewan Komisaris dan
ksi Bank untuk melaksanakan segala
g harus dilakukan sehubungan dengan
Umum kepada masyarakat dan additional paid-in
dana hasil Penawaran Umum. sebesar
Acara Rapat Umum Pemegang Saham SR-05/PB.33/2015.
rsebut telah mendapat persetujuan dari
kum dan Hak Asasi Manusia Republik
of PT Bank Harda Internasional Tbk No.
04354.AH.01.02.Tahun 2015 tanggal
tersebut telah diterima dan
dalam Sistem Administrasi Badan Hukum Jakarta, the shareholders have agreed to:
at Pemberitahuan No. AHU-AH.01.03-
dalam dated December 18, 2014:
o. AHU-0032841.AH.01.11.Tahun - Increase the
sebesar
Akta Pernyataan Keputusan Rapat No. 3 - Increase the
tober 2015 yang dibuat di hadapan Edward Rp146,600,000,000 to
omartani, S.H., M.Kn., notaris, di Jakarta, derived from:
2 Anggaran Dasar Perseroan telah diubah
Putraperkasa
sar yang telah ditempatkan dan disetor amounting to Rp50,000,000,000;and
lembar saham dengan
seluruhnya Tbk amounting to Rp58,400,000,000.
-
000.000 merupakan saham lama; Rp 1,000,000 to Rp 100;
00.000 merupakan hasil penawaran -
of Association.
Increasethe

tuk Tahun yang Berakhir Tanggal 5,
February 5,
HAM, TAMBAHAN MODAL
DANGAN UMUM DAN DIVIDEN -
No. AHU-0015590.AH.01.11 Tahun
megang saham telah menyetor penuh February 5, 2015.
dengan jumlah nilai
365.000.000.000 dengan
Putraperkasa
00 lembar saham dengan nilai No. SR-31/PB.333/2015 dated May 29, 20
an nilai nominal seluruhnya sebesar
gan nilai nominal seluruhnya

0.000.000.000.
Keputusan Rapat tersebut tela MODAL 22. CAPITAL STOCKS,
i dalam Sistem Administrasi Badan Hukum,
Hukum dan Hak Asasi Manusia Republik - Continued
elalui Penerimaan Pemberitahuan Perubahan
asar No. AHU- AH.01.03.0970743 dan
Pemberitahuan Perubahan Data Perseroan
awaran umum saham perdana, Bank

800.000.000 lembar saham Articles of Association;
n nilai penawaran Rp 125 (angka penuh)
m. Sehingga hasil penjualan saham yang
h Bank adalah sebesar Rp Company to a Public Company;
sehubungan dengan pena 0.1

hun 2015 setelah dikurangi biaya emisi
Agio saham Ofering of Banks Share; and
20.000.000.000 Ofering.
RDA INTERNASIONAL Tbk Keputusan of Indonesia

NANCIAL STATEMENTS - Continued 0004354.AH.01.02.Tahun
December 31, 2016 Administration
n Rupiah, unless otherwise stated)
Daftar in the Register
2015
Interest income consists of:

Loans No. 3 dated October
Securities
Placements with Bank Indonesia
Placements with other banks amended as follows:
Total
of interest income from related parties on
1,2016 and 2015 are Rp 2,848,3 sebesar Rp 365,000,000,000 consisting of:
5,742, respectively.
T EXPENSES - Rp 285,000,000,000 of
-
ofering of Banks share.
Interest expenses
consists of:
Time deposits
Demand deposits
Saving deposits
Deposits guarantee
premium (Note 31)
Call money
Total 22
of interest expense from related parties on
2015 are Rp 817,009,295 and - Continued
456, respectively. The shareholders have fully paid
AL (PROVISION) OF ALLOWANCE FOR shares with
T LOSSES ON FINANCIAL ASSETS
NANCIAL ASSETS
(provision) of all sebanyak - PT Hakim Putraperkasa with
osses on financial assets and non- financial shares with
sebesar Rp 265,196,100,000;
198.039.000 lembar - Kwee Sinto with

Provision of allowance
on loans (Note 10) 800.000.000 lembar - Public with
Provision of allowance value of Rp 80,000,000,000.
on fixed assets (Note 13)
Reversal (provision) of
allowance for impairment
losses on foreclosed assets
(Note 15) on Article of
No. AHU-AH.01.03.0970743
Notificatio of
No. AHU-AH.01.03.0970744.
received by the
96.230.230.398 Rp 96,230,230,398, n
26. OTHER OPERATING EXPENSES

31 Desember 2015
December 31, 2015 follows:
Biaya emisi
34.684.532.006 saham Jumlah
50.367.234.757
85.051.766.763
a. General and Administrative Expenses
31 Desember 2015
December 31, 2015 3.769.769.602 16.230.230.398
7.548.978.185
4.496.887.038
1.134.164.992
1.881.000.000
1.861.882.782
1.771.437.677
1.704.215.755
1.449.269.530
1.779.335.872
3.683.135.423
1.101.060.978
1.625.385.527
833.676.100
924.253.526
808.590.839
463.609.441
577.412.993
380.578.931
163.613.554
114.939.932
109.883.759
122.948.179
58.590.000
89.680.993
34.684.532.006
26

December 31, 2016
31 Desember 2016/This account consists of:

General and administrative
Tunjangan/ Personnel
Benefits Total
663.000.000
1.188.738.832
Rent
Outsourcing
Professional fee
111.477.000 CBS expense
1.963.215.832 Telephone, electricity
31 Desember 2015/and water
Administration of Bank
Tunjangan/ Indonesia and other banks
Benefits Depreciation of fixed
634.400.000 assets (Note 13)
1.227.324.658 Security
Education and trainings
Loan settlement expense
Arta traffic services
Insurance
105.184.671 Office supplies
1.966.909.329 Amortization of intangible
assets (Note 14)
Transportation
Repair and maintenance
Advertising and promotion
Printed stamp and
postal stationery
Household
Business travels
Donations
Taxes
Processing of license
Others
Total
This account consists of:

Gain on sale of fixed
assets - net (Note 13) PT BANK HARDA INTERNASIONAL Tbk
Gain (loss) on sale of As of and For the Year Ended
foreclosed assets (Note 15) December 31, 2016
Other non-operating income (Expressed in Rupiah, unless otherwise stated)
(expenses) - net OTHER OPERATING EXPENSES - Continued
Total b. Personnel Expenses
ARNINGS PER SHARE 31 Desember 2015
December 31, 2015
38.459.521.392 Wages and salaries
Weighted average number Employee benefits
of ordinary shares 4.207.467.072 expense (Note 20)
outstanding during Employee meal/
the year 3.153.819.045 transport allowance
Net income (loss) 2.612.368.828 THR allowance
Basic earning (loss) - Production service
per share 1.185.031.240 ASTEK allowance
CTIONS WITH RELATED PARTIES 272.001.134 Health benefits
95.504.762 Teller allowance
al activities of business, the 124.910.268 Overtime
certain transactions with related190.256.760 Other personnel expenses
with related parties are made 25.875.000 Uniform allowance

d by the parties, which may not 38.598.350 Recreation and sport
he transaction between unrelate-
1.880.906 Insurance allowance
50.367.234.757 Total
Details of salary, benefits and bonuses given to
Board of Commissioners, Board of Directors, Audit
Committee, Risk Monitoring Committee and
Remuneration and Nomination Committee of the
Bank are as follows:
- Bonus/ Jumlah/
Bonuses Total
90.000.000 2.238.000. Commissioners
390.000.000 3.600.167. Directors
Audit Committee, Risk
Sifat hubungan berelasi/ Monitoring Committee
The nature of relation and Remuneration
Pemegang saham akhir atau perusahaan and Nomination
induk/Ultimate shar33.177.000 749.618.00Committee
513.177.000 6.587.785. Total
saham
Dimiliki oleh pemegBonus/ Jumlah/

sama/Owned by Bonuses
t Total
- 2.254.400. Commissioners
Dimiliki dan dikend 200.000.000 4.647.324. Directors
yang sama/ Audit Committee, Risk
Owned and controlled by the same ultimate Monitoring Committee
and Remuneration
and Nomination
- 652.348.67Committee
200.000.000 7.554.073. Total
Dimiliki dan dikendalikan oleh pemegang

yang sama/
Owned and controlled by the same ultimate
dari
induk/Subsidiary of holding company
dari
induk/Subsidiary of holding company
yang sama/

saham akhir yang sama/ Owned and
controlled by the same ultimate shareholder
yang sama/

yang sama/

yang sama/
Owned by the same ultimate shareholder
Dimiliki dan dikendalikan oleh keluarga
s independen/
29. TRANSACTIONS WITH RELATED PARTIES

Continued
Nature of Relationship - Continued
an berelasi/
Kredit/Loan
ng saham khir yang sama/ PT BANK HARDA INTERNASIONAL Tbk
Simpanan/Deposits NOTES TO FINANCIAL STATEMENTS - Conti
Simpanan/Deposits December 31, 2016
r yang sama/ Owned and (Expressed in Rupiah, unless otherwise stated)
y the same ultimate shareholder 29. TRANSACTIONS W -
Kredit/Loans Continued
yang sama/ Owned by the same The details of the relationship and type of
Simpanan/Deposits transactions with related parties as of De
2016 and 2015 are as follows:
Simpanan/Deposits Transaksi/Transactions
yang sama/ Owned by the same
Dana setoran modal/ Capital de
Simpanan/Deposits fund
yang sama/ Owned by the same
akhir/Ultimate Dana setoral modal/
Kredit/Loans Capital deposits fund
Simpanan/Deposits Simpanan/Deposits
kutif/Executive Staf Beban bunga/Interest expense
Simpanan/Deposits
Beban bunga/Interest expense
Transactions with related parties Beban sewa tanah & gedung/ L
31 Desember 2015 building rent expense
December 31, 2015 Beban keamanan & kebersihan/
Security & cleaning expense
Keuntungan penjualan aset tetap/ Gain
21.792.768.119 on sale of fixed asset
Simpanan/Deposits
21.792.768.119 Beban bunga/Interest expense
1.05
perusahaan Simpanan/Deposits
1.618.495.907 perusahaan Simpanan/Deposits
1.217.686.462 Beban bunga/Interest expense
5.394.778.921 Simpanan/Deposits
1.409.393.093
9.640.354.383 Simpanan/Deposits
0.57
Simpanan/Deposits
Simpanan/Deposits
- Simpanan/Deposits
Simpanan/Deposits
2.848.356.219
1.32
817.009.295
0.67 PT BANK HARDA INTERNASIONAL Tbk

3.456.586.296 December 31, 2016
1.312.616.000 -
4.769.202.296 Transaksi/Transactions
5.59 Pendapatan bunga/Interest income
- Beban bunga/Interest expense

-
Pendapatan bunga/Interest income
2015 Beban bunga/Interest expense

dan
Pendapatan bunga/Interest income

Beban sewa tanah & gedung/
Land & building rent expense
0.000 untuk
Assets
Loans (Note 10)

Total assets with
related parties
Percentage of total assets
AS LAPORAN KEUANGAN - LanjutLiabilities
Deposits from
customers (Note 16)
Demand deposits
DENGAN PIHAK BERELASI Saving deposits
Time deposits
Deposits from other
Akta Perjanjian Sewa Menyewa banks (Note 17)
aret 2014 yang dibuat di hadapaTotal liabilities with
sno Amijoyo Tampubolon, not related parties
ra PT Asean Motor Internationa Percentage of total
da Internasional Tbk, kedua belaliabilities
etujui untuk melakukan perpanjangan
wa menyewa atas gedung yaitu ruangan di
g yang terletak di lantai 1 (satu), lantai 2
ntai 3 (tiga) yang beralamat di Jl. Kyai Haji PT BANK HARDA INTERNASIONAL Tbk
No. 10-10 A, Jakarta Pusat. Biaya sewa NOTES TO FINANCIAL STATEMENTS - Conti
tersebut As of and For the Year Ended
dan December 31, 2016
tenance sebesar Rp 96.305.000 per bulan. (Expressed in Rupiah, unless otherwise stated)
29. TRANS-
Continued
Transactions with related parties - continued
Akta Perpanjangan Sewa Menye31 Desember 2015
ktober 2014 yang dibuat di hadaDecember 31, 2015
uwita, S.H., notaris, di Jakarta, a 2.394.045.742 Interest income (Note 23)
an PT Bank Harda Internasional Tbk, kedua Percentage of total
telah menyetujui untuk m 1 interest income
n perjanjian sewa menyewa at672.680.456 Interest expenses (Note 24)
mah toko (ruko) yang terletak di Ruko Percentage of total
Blok A No. 4, Jl. Cut Meutia Raya 0.46 interest expenses
Barat. Biaya sewa untuk perpanjangan Other operating expenses
210.000.000 untuk jangka Land and building
un. Perjanjian ini berlangsung se 3.365.248.333 rent expense
ung mulai tanggal 14 Oktober 2014 sampai Security and cleaning
1.311.856.000 expense
Akta Jual Beli No.427/2014 dan Total other operating
4 tanggal 10 Desember 2014 yang dibuat di expenses with related
aris Inge Rubiati Wardhana, S.H.,4.677.104.333 parties
ra PT Bank Harda Internasional Tbk dengan Percentage of total
otor International, kedua belah pihak telah other operating
perjanjian jual beli atas tanah d 5.5 expenses
Gain on sale of
an Sari, Jakarta Barat dengan SH - land and building
1132, masing- masing sebesar
Percentage of total
- non-operating income
Included in salary and benefits is compensation of
Board of Directors, for the years ended Desember 31,
2016 and 2015 amounting to Rp3,600,167,403 and
Rp4,647,324,658.
The amount of the termination benefits for the key
management for the year 2016 and 2015 amounting to
Rp1,673,954,590 and Rp1,115,954,590, respectively.
Based on the Deed of Extension of Lease Agreement

No. 8 dated Agustus 9, 2016 of Petrus Suandi Halim,
31 Desember 2016 S.H., notary, in Jakarta, between Rachman Hakim and
December 31, 2016 PT Bank Harda Internasional Tbk, they have agreed to
extend lease agreement on plot of land and 4 storey
buildings located in Pontianak, West Kalimantan. The
rent expense for the lease extension amounted to
Rp 350,000,000 for each year or Rp 1,750,000,000 for 5
(183.176.819.202) years. This agreement lasts for 5 years, starting on
(183.176.819.202) March 20, 2016 until March 19, 2021.
9.048.482.817
9.048.482.817
(250.000.000)
(250.000.000)
8.798.482.817
39.545.225.497
- 29
(134.833.110.888) Continued
2015 Bank Transactions with related parties - continu
1.000.000.000 dan March 25,

ak terdapat
ukan adanya
TERHADAP
Rp
sebesar charge/maintenance
l 22 September biaya service Rp
2005, for 5 years, starting on December
7 5 tahun, terhitung December 9, 2017.
2012 sampai dengan
jaminannya
amounted to Rp
CATATAN ATAS LAPORAN KEUANGAN - Lanjutan 2014 until October 14, 2017.
tuk Tahun yang Berakhir Tanggal 3

PEMERINTAH
KEWAJIBAN PEMBAYARAN BANK UMUM -
Berdasarkan Peraturan Pemerintah Republik Indonesia
bahwa sejak tanggal

besaran nilai simpan90 dan 90 A,
nasabah pada satu bank yang semula maksimal Rp
menjadi
Surat Edaran Nomor

tentang Penetapan Tingkat Suku Bunga Penjaminan
Untuk Simpanan di Bank Umum tertanggal
13 September 2016, tingkat bunga penjaminan periode PT BANK HARDA INTERNASIONAL Tbk
15 September 2016 sampai dengan 15 Januari 2017 NOTES TO FINANCIAL STATEMENTS - Continued
untuk simpanan di Bank Umum adalah 6,25% untuk As of and For the Year Ended
mata uang Rupiah dan 0,75% untuk mata uang asing. December 31, 2016
Pada tanggal 31 Desember 2016 dan 31 Desember 2015, (Expressed in Rupiah, unless otherwise stated)
Bank adalah peserta dari program penjaminan tersebut. 30. COMMITMENTS AND CONTINGENCIES
Beban premi penjaminan Pemerintah yang dibayar The accounts below are recorded in the statements of
selama periode 31 Desember 2016 and 31 Desember financial position of extra-comtable (of-balance sheet):
2015 masing-masing31 Desember 2015
5.968 (Catatan 24). December 31, 2015
Commitments
Kegiatan Bank sepenuhnya adalah bank konvensional Commitments liabilities
sehingga informasi segmen Bank tidak dikelompokkan
Unused loan facilities to
berdasarkan segmen(226.884.235.455) debtors
segmen berdasarkan(226.884.235.455) Commitments liabilities - net
a Timur dan lainnya. Contingencies
Contingencies receivables
Past due interest
7.768.669.185 receivables
7.768.669.185 Total contingencies receivables
31 Desember 2016/December 31, 2016 Contingencies liabilities
(524.750.000) Bank guarantee issued
Banten (524.750.000) Total contingencies liabilities
5.438.720.246 Contingencies receivables
7.243.919.185 (liabilities) - net
3.740.036.763 32.354.562.395 Loan write-of
Total commitments and
(187.285.753.875) contingencies - net
(2.256.733.973) As of December 31, 2016 and 2015 the Bank has
1.483.302.790 amount commitments and contingencies transaction
with related parties amounted Rp 1,000,000,000 and
Rp 440,688,799.
As of December 31, 2016 and 2015, there were no
impairment on commitment and contingencies.
Management believes that no allowance for

impairment losses is necessary.
31. GOVERNMENT GUARANTEE ON OBLIGATIONS
OF COMMERCIAL BANKS
Bank Based on Law No. 24 concerning the Indonesia Deposit
Insurance Agency (LPS) date 22, 2004,
efective on September 22, 2005, which was amended by
Law No. 7 Year 2009 dated January 13, 2009 regarding
with the Determination of Government Regulation as
Substitution of Law No. 3 Tahun 2008, LPS was formed
to guarantee certain liabilities of commercial banks
under the applicable guarantee program, which the
1.227.956.850 amount of guarantee can be adjusted if certain criterias
are met.
-
5.000.000
-
-
TERHADAP 31
730.278.143
313.220.191
185.199.443
- 13 Oktober 2008, yang
- 13 Oktober 2008 October 13,
of Rp
maksimal Rp
743.149.012 17 Tahun 2016
34.743.270
20.516.994
198.227.362
- 31,
-
32
dan hanya dikelompokkan
9.129.558.729 and others.
2.884.273.560
Jawa Timur Lainnya/ Jumlah/

East Java Others Total
4.423.442.005 2.564.642. 94.491.184Interest income - net
Income from operation
(1.347.256.920) (2.435.0088.211.600. - net
Non-operating
2.174.250.259 3.642.698. 2.667.257. income (expenses) - net
- 826.993.339 1.207.689. 7.087.033. Income for the period
Banten PT BANK HARDA INTERNASIONAL Tbk

400.211.500 (Expressed in Rupiah, unless otherwise sta

32. SEGMENT INFORMATION - Continued
- The following is a geographical segment information
- the Bank - continued :
- 31 Desember 2016/December 31, 2016
Jawa TimurLainnya/ Jumlah/
Banten East Java Others Total
-
-
48.305.883.897
189.116.000 1.128.827. 2.152.905. 14.326.073.550
514.205.410
468.75 - - - 99.900.870.882
6.953.503.996 - 1.463.401. 4.438.926. 14.240.149.088
-
-
1.622.712.742 - - - 234.945.114.871
57.796.986.295 - - - 147.077.993.411
39.701.957.249 116.536.0773.812.7631.379.142.711.825
237.194.975
457.365.748 1.011.226. 779.342.4316.887.216.943
48.335.538.877 - 809.962.562.258.672. 6.370.547.846
6.829.981.069 5.020.007. 112.897.2031.745.308.898
- - - - 11.376.728.353
81.025.361 - - - 5.726.525.553
1.579.196.742 167.292.893.385.461. 96.723.799.626
23.884.850 48.757.616.808 126.136.7986.940.9692.058.463.040.846
239.482.075
46.178.283 6.096.855. 56.781.00010.509.975.262
427.090.543
- 11.303.018.044 161.637.42110.618.331.568.477.838.660
49.344.216.681
- 4.015.082. 25.722.34570.880.006.575
10.514.825 173.461.05100.296.791.906.910.523
13.750.000 - 2.186.858 406.698.143

60.293.547 805.901.39458.553.706.096.401.417
- - - 17.506.281.695
- - 309.250.00870.550.000
11.433.754.699 172.728.72137.267.751.676.654.662.275
rapkan manajemen risiko ter 31 Desember 2015/December 31, 2015
f sehingga mampu mendukung pencapaian Jawa TimurLainnya/ Jumlah/
a dan menjaga kelangsungan usah Banten East Java Others Total
risiko yang proaktif akan men4.096.260.587 11.158.8264.490.946. 91.866.642.583
modal
gan modal (Return on Equity) seh2.711.772.346 (9.931.30334.857.650(61.538.066.497)
nilai tambah bagi pemegang saham.
memperhatikan cakupan penilaian penerapan
risiko melalui profil risiko Bank(1.313.970.067) (3.836.9742.346.786. 1.541.087.843
herent risk maupun penilaian ku1.397.802.279 (13.768.272.381.644.258
manajemen risiko serta menyesuaikan setiap
nilaian sesuai dengan peraturan yang baru
ggunakan konsep Risk Based Bank Rating
self-assessment yang dilakukan Bank NOTES TO FINANCIAL STATEMENTS - Continued
n 31 Desember 2016, secara keseluruhan, As of and For the Year Ended
risiko yang dihadapi Bank adalah pada December 31, 2016
(dua). Berbagai upaya untuk (Expressed in Rupiah, unless otherwise stated)
nkan penilaian pada peringkat komposit 2 32. SEGMENT INFORMATION - Continued
ilakukan terutama perbaikan dan evaluasi The following is a geographical segment information of
kategori risiko utama yang dihadthe Bank - continued :
siko lainnya. Keempat risiko utama yang
nk adalah risiko kredit, risiko pasar
Jawa Timur Lainnya/ Jumlah/
ko operasional dengan meliba East Java Others Total
Bank dimana Dewan Komisaris dan Direksi OTHER
tugas memastikan penerapan manajemen INFORMATIONS
memadai sesuai kompleksitas dan profil ASSETS
erta memahami dengan baik jen1.087.956.800 1.914.320. 13.194.462Cash
yang melekat pada kegiatan bisnis Bank. Demand deposits with
pengelolaan risiko secara day to day dengan
prinsip kehati-hatian telah - - 120.675.62Bank Indonesia
rapa kebijakan dan prosedur,353.010.085 1.278.589. 2.111.506. other banks
aturan acuan dalam implementasi Placement with
risiko pada seluruh kegiatan bisnis Bank Bank Indonesia
ti kebijakan, strategi, organisasi- - 171.252.82and other banks
anajemen risiko, pengawasan- - 180.164.64Securities
produk dan aktivitas baru, 164.089.774.559 85.830.7041.454.447. Loans - net
amin tercapainya praktik manajemen risiko

a Bank, kontribusi dari Komite 1.577.074.946 879.402.5521.475.221Interest receivables
Komite Audit dinilai memadai 787.417.069 921.450.297.913.969. Prepaid expenses
pelaksanaan tugas Dewan K5.068.476.165 147.552.1933.062.128Fixed assets - net
antau Risiko memiliki tanggun - - 14.933.802Deferred tax assets
ntauan dan evaluasi pelaksana - - 6.605.814. Intangible assets - net
Perusahaan, sedangkan Komite 158.185.751 4.309.662. 53.197.150Other Assets - net
jawab dalam pemantauan dan 1e73.121.895.375 95.281.6822.079.034. Total assets
audit, pengendalian proses internal, dan LIABILITIES
uangan. Kedua komite pendukung Dewan Obligation due
170.756.103 107.407.324.443.636. immediately
er bagi satu sama lain dalam hal melakukan Deposits from
pada Bank, tetapi keduanya 163.434.503.023 92.736.0571.594.192. customers
Deposits from
- 29.205.81478.704.320other banks
247.188.307 124.265.522.872.495. Taxes payable
2.384.614 65.957.698351.283.09Unearned income
616.734.068 383.120.086.952.714. Accrued interests

Post-employment
967.200.037 655.627.5514.749.507benefits liabilities
33 - 270.000.00799.650.00Other liabilities
165.438.766.152 123.548.241.703.065. Total liabilities

Committee As of and For the Year Ended
Director December 31, 2016
consisting of (Expressed in Rupiah, unless otherwise stated)
32 RISK MANAGEMENT
Risk Management Framework
The Bank applied integrated and comprehensive risk
management so that capable to support the achieve
of performance targets and maintaining busine
danaan dan continuity. Proactive risk management strategy wi
dan tingkat improve efectiveness of capital utilization and the le
of capital (Return on Equity) so it can
provide value added to the shareholders.
Bank has noticed the coverage assessment of
pendapatan management risk implementation through Banks pro
carefully. risk either assessment of inherent risk or assessment
management risk implementation quality and adju
each assessments indicators in accordance with the
new regulations by using the Risk Based Bank Rating
concept (RBBR).
Based on the self-assesment conducted by Bank duri
the year of December 31, 2016 overall, composite ra
of the level of risk profile faced by Bank is 2 (two).
Various attempts to maintain the ratings on a compo
rating 2 (two) continue to be performed, especially t
improvement and evaluation of the four major risks
faced by the Bank, in addition to other risks. The fou
key risks faced by the Bank are credit risk, market risk
liquidity risk, operational risk by involving all elemen
in Bank which is the Board of Commissioners and the
Credit Risk Board of Directors have the role to ensure the
implementation of risk management has been adequ
in accordance with complexity and Banks risk profile
and understand well the types and level of inherent
on the Banks business activities.
Day to day risk management mechanism based o
conservatism principle that has been contained in
several policies and procedures, which is a reference
regulation in implementation of risk management in
ualitas kredit the Banks business activities which are policy, strate
organization, information system of risk managemen
risk monitoring, product management and new activ
Business Continuity Plan (BCP).
In order to ensure the achievement of the best risk

penerapan management practices at the Bank, contribution of t
rinciple) dimana Risk Monitoring Committee and Audit Committee jud
bangan dari adequate in support the duty enforcement Board of
Commissioners. The Risk Monitoring Committee has
responsibility in monitoring and evaluation the
implementation risk management at the Company, w
the Audit Committee has responsibility in monitoring
and evaluation the audit implementation, internal
control, and financial reporting. Both committe
PT BANK HARDA INTsebagai organ supporting the Board of Commissioners act as
NOTES TO FINANCIAL STATEMENTS - Continued complementary parts to one another in terms of
As of and For the Year Ended conducting surveillance at the Bank, but both of them
have responsibilities in diferent realms.
RISK MANAGEMENT - Continued
The bank also formed a Credit Committee to help the PT BANK HARDA INTERNASIONAL Tbk
Board of director NOTES TO FINANCIAL STATEMENTS - Continued
decisions in accordance with the limits of its authority As of and For the Year Ended
through the Credit Committee Meeting or Directors December 31, 2016
Circular Letter. Th (Expressed in Rupiah, unless otherwise stated)
1. To ensure that all Risk Management Asset and Liabilities
principle of sound Management Assets/Liabilities is a set of actions and
Bank's Credit Policy procedures designed to control financial position,
2. To ensure that theto support and assist the implementation of directors
duty in maintaining the structure of strong balance
3. Convinced that thsheet, the Bank has established the Asset and Liability
at maturity based on an analysis of the application (ALCO) which is chaired by President
filed by the prospec (also a member), with other members
2 (two) directors, Head of Treasury
4. Provide approval oDivision, Head of Credit and Marketing Division, Head
after obtaining suf of Operational Division, Head of Operational Head
Office, Head of Branch Office, and Head of Risk
5. Provide certain r Management Unit.
as one form of creditALCO is responsible for evaluating, proposing, and
establishing the strategy of Banks funding and
The Bank has develoinvestment. The scope of ALCO is to manage liquidity
conducting regular risk,
s interest rate risk and foreign exchange risk;
portfolio as well as minimize funding costs and maintain liquidity at the
stress testing. Stresssame time; and optimize the acquisition of the Banks
a tool for estimatinginterest income by allocating funds in productive assets
condition" so that the Bank can make appropriate
strategies to mitigate these risks as part of the
implementation of tThe process of managing the Banks assets and
liabilities starts with an assessment of economic
In conducting credi parameters afecting the Bank, which generally consist
very concerned of of inflation rate, market liquidity, yield curve, the
resource who aware exchange rate of foreign currency, and other macro
gradual credit apeconomic factors. The review by the Risk Management
Committee, procedures Unit reported to the Asset and Liability Committee
measuring tool, (ALCO). Then ALCO will define the business strategy in
documentation and tche setting of interest rates on deposits and loans based
loans quality, monit on the conditions, policies and funding allocation,
needed to avoid evaluation of the Bank obligations, monitoring of bank
Performing Loans (NP earnings that have been achieved as well as monitoring
performing debtors,its liquidity position.
of risk and compliance aspects for evaluating
implementation of foCredit risk is risk which arises as a result of
of credit committee counterparty
d failure fulfilling the obligation. The Bank
plafond, and consistmanages credit risk by developing strategies and
expand healthy and fqrameworks as well as running the risk mitigation
eforts on the business aspects of micro lending, retail,
commercial, nor consumption, inter Bank placements
During 2016, loans gand purchases of securities.
parties are still w In order to keep the credit quality of the Bank
required by Bank In maintained properly, then the monitoring of the
credit quality continues to be done on a regular basis,
either by loan category (Retail, Commercial, and
Consumption) as well as overall loan portfolio. Debtor
risk profile measurement system, procedures, risk
management systems, database systems and credit
organizations continue to be refined with an emphasis
on the application of the "four eyes" princ(four
eyes principle) where credit decisions are taken based
on the consideration of the two sides, namely the
development of the business side and the credit risk
Credit Risk - Continued
December 31, 2016
facilities that
sheet) dan
e sheet), tanpa
protection.
31 Desember 2015
December 31, 2015
120.675.625.707
2.111.506.118
171.252.820.499
18.727.130.000
161.437.518.020
1.454.447.155.350
1.928.651.755.694
524.750.000
524.750.000
risk.
onsentrasi Risiko Kredit - Lanjutan

Kredit Bank berdasarkan sektor ekonomi
(LLL)
2016
Rp

3.822.060.094 NOTES TO FINANCIAL STATEMENTS - Conti
6.129.685.377 As of and For the Year Ended
18.157.213.638 December 31, 2016
(Expressed in Rupiah, unless otherwise sta
137.394.770.175 RISK MANAGEMENT - Continued
- For the year ended December 31, 2016, rating of

16.407.021.484 the Banks loan risk profile is 2 (two).
662.662.374.508 a. Maximum Exposure to Credit Risk
In the financial assets that are recognized
statement of financial position, the
exposure to credit risk is equal to its carry
85.911.889.160 For bank guarantees issued, the maximum exposure
to credit risk is a value that must be paid by the Bank
if the liabilities for bank guarantees issued occur or
26.325.127.509 be realized. For credit commitments, the maximum
exposure to credit risk is equal to the number of
182.629.338.272 have not been withdrawn
from the full value of the agreed credit facility
(committed) to customers.
The following table presents the Bank's maximum
119.559.463.813 exposure to credit risk on financial instruments in
5.786.900.337 the statement of financial position (on-balance sheet)
and administrative accounts (of-balance sheet),
4.529.332.265 without calculated collateral or other loan
18.747.592.722
110.401.644.723
1.398.464.414.077
berdasarkan Statement
kredit adalah sebagai berikut: of Financial Position
31 Desember/December 31 Demand deposits
2016 with Bank Indonesia
Rp Demand deposits
with other banks
960.924.177.409 Placements with Bank
327.138.591.945 Indonesia and other banks
110.401.644.723
1.398.464.414.077 Financial asset for trading
Securities for investment
- Reverse repo bank indonesia
Loans - net
RDA INTERNASIONAL Tbk Total
NANCIAL STATEMENTS - Continued Administrative Accounts
r the Year Ended Guarantees issued
Total
n Rupiah, unless otherwise state b. Analysis of Credit Risk Concentration
NAGEMENT - Continued Banks encourage the diversification of its loan
portfolio in various geographic regions, ind
f Credit Risk Concentration - Continued and credit products in an efort to minimiz
g table states the Bank's credit risk
n by counterparty, before deducted the The following table is Banks Loan Conc
r impairment losses: which describes loan based on economic s
the intended use of credit.
PT BANK HARDA INT

NOTES TO FINANCIAL STATEMEN
As of and For the Ye
December 31, 2016
(Expressed in Rupiah, unless ot
Bank/ 33 RISK MANAGEMENT - Continue
Bank Credit Risk - Continued
b. Analysis of Credit Risk Conce
Banks Loabased on economic
sector are as follows:
- 31 Desember/December 31
2015
% Rp %
14.240.149.088 Economic Sectors:
Agriculture, hunting,
0,13 2.962.115. 0,20 and forestry
32.800.000.000 0,38 9.199.080. 0,61 Fisheries
1,30 21.353.1111,42 Mining
- 9,89 147.265.799,78 Manufacturing

Electricity,
0,00 268.918.990,02 gas and water
- 1,17 44.842.2842,98 Construction
46,31 730.611.1848,53 Trading
- Provision of
accomodation,
1.849.640.325 food, and
48.889.789.413 6,07 119.672.687,95 beverage
Transportation,
warehousing,and
1,88 26.615.8331,77 communication
Financial
2.570.887 13,06 147.659.839,81 intermediaries
48.887.218.526 Real estate,
leasing services
and servicing
8,65 110.300.137,33 company
- 0,43 1.132.803. 0,08 Educational services
Health services and
- 0,32 3.046.132. 0,20 social activities
1,33 9.857.427. 0,65 Social services
9,07 130.547.298,67 Others
100,00 1.505.334. 100,00 Total
RDA INTERNASIONAL Tbk jenis Bank Loans Concentration by types of the use of loan
NANCIAL STATEMENTS - Continued are as follows:
r the Year Ended 31 Desember/December 31
2015
n Rupiah, unless otherwise state % Rp %
NAGEMENT - Continued Types of use
68,71 940.068.9562,45 Working Capital
f Credit Risk Concentration - Co 23,39 434.775.3428,88 Investment
g table states the Bank's credit7,89 130.490.348,67 Consumer
n by counterparty, before deduc100,00 1.505.334. 100,00 Total
r impairment losses: - continued
Bank/
Bank
2.111.506.118
68.300.000.000
- Perorangan/ Jumlah/
Individu Total
Financial Position
3.015.013.201 Demand
deposits with
3.197.261.236 - 99.900.870Bank Indonesia
76.623.780.555 Demand
deposits with
- 14.240.149other banks
Placements with
Bank Indonesia
2.591.136 and other
76.621.189.419 - 234.945.11banks
Financial
assets for
- - trading
- Securities for
investment
- - 109.475.99purposes
Reverse repo Bank
- 37.602.000Indonesia
598.245.302.650 1.398.464. Loans

598.245.302.650 1.894.628. Total
Financial assets which impaired individually are Less:
financial assets that are individually significant and
have objective evidence that an impairment Allowance for
individual has occurred after the initial recognition impairment
of the asset. 4.949.349.015 19.321.702losses
593.295.953.635 1.875.306. Total - net
Corresponding Banks internal policies, credit Administrative
defined as individually significant are loans given Accounts
to debtors of commercial segment. Guarantee
250.000.000 250.000.00issued
Total Administrative
250.000.000 250.000.00Account


N RISIKO - Lanjutan
siko Kredit - lanjutan

gan yang Tidak Signifikan Secara
n Penurunan Nilainya Dinilai Secara
an yang nilainya tidak signifikan secara
alah kredit dan piutang yang diberikan
pada debitur- debitur segmen ritel yaitu
t Usaha Mikro dan Kecil (UMK), kredit
konsumen (termasuk kredit pembiayaan
n kredit pemilikan dan perbaikan rumah.
ntukan penurunan nilai aset keuangan
gnifikan secara individual dan secara
gan mengelompokkan aset keuangan
dasarkan karakteristik risiko yan Perorangan/ Jumlah/
aset keuangan yang tidak signifIndividu Total
dual dan penurunan nilainya dinilai Financial Position
tif yang telah jatuh tempo lebih dari Demand
uluh) hari pada tanggal 31 Desember deposits with
masing-masing - 120.675.62Bank Indonesia
50.665 dan Rp 8.696.258.359. Demand
an yang Lewat Jatuh Tempo Tetapi deposits with
lami Penurunan Nilai - 2.111.506. other banks
lam aset keuangan yang jatuh tempo dan Placements with
alami penurunan nilai adalah aset Bank Indonesia
ng tidak mengalami penurunan nilai and other
vidual dan telah dikelomp - 171.252.82banks
karakteristik risiko yang serupa, untuk Financial
urunan nilainya secara kolektif atas assets for
g telah terjadi tetapi belum dil - 18.727.130trading
t not yet reported). Securities for
investment
ki kebijakan bahwa setiap kredit - 161.437.51purposes
rus dicover dengan agunan (Collateral
berupa barang bergerak dan/at 653.657.833.425 1.505.334. Loans
ak dengan nilai yang memadai653.657.833.425 1.979.539. Total
ngikatan sesuai dengan ketentuan hukum Less:
u. Kredit tanpa agunan hanya dapat
ntuk kredit berupa Kredit Sindikasi, Allowance for
Fungsi, dan Jenis Kredit lainnya impairment
Keputusan Direksi atau Komite K7.968.979.199 50.887.483losses
645.688.854.226 1.928.651. Total - net
Administrative
Accounts
Guarantee
500.000.000 524.750.00issued
Total Administrative
500.000.000 524.750.00Account
b. Credit Risk Analysis
c. Collateral - continued
fixed
NOTES TO FINANCIAL STATEMENTS - Conti

33 RISK MANAGEMENT - Continued
b. Credit Risk Analysis - continued
Financial Assets That is Not Significant Ind
31 Desember 2015 and Collectively Assessed Impairment
December 31, 2015
29.484.452.248 Financial assets value which is not indi
8.286.431.107 significant are loans and receivables given
467.500.000 to debtors retail segments, namely debtor
Small Enterprises (SME), consumer financ
477.114.247 (including credit co- financing), and housi
38.715.497.602
Bank determines the impairment of finan
that are not significant individually and co
by classifying the financial assets based on
credit risk characteristics.
The carrying values of financial assets tha
significant individually and collectively im
90 has been overdue for more than 90 (nine
trading are as follows: of December 31,2016
31 Desember 2015 sebesar Rp 1.46E+10 and Rp
December 31, 2015 respectively.
Financial
18.727.130.000 Impaired
18.727.130.000 Included in the financial assets that have
and not impaired are financial assets that
impaired on an individual basis and ha
categorized based on similar credit
PT BANK HARDA INTERNASIONAL Tbk characteristics, to assess impairment fo
NOTES TO FINANCIAL STATEMENTS - Continued collectively that have been incurred bu
reported (incurred but not yet reported)
(Expressed in Rupiah, unless otherwise stated) c. Collateral

33. RISK MANAGEMENT - Continued Bank has a policy that any credit provided
Credit Risk - Continued covered by collateral (Collateral Base), eit
e. Securities For Investment Purposes the form of movable goods and/or
Information about the credit quality of the maximum immovable with sufficient value and mad
exposure to credit risk of financial assets for accordance with the provisions of applica
investment purposes are as follows: Unsecured credit can only be provided to
31 Desember 2015 of the Syndicated Credit, Credit Multi Fun
December 31, 2015 Other Type of Credit based on the Decisio
Board of Directors or the Credit Committe
125.057.868.865
36.379.649.155
161.437.518.020 PT BANK HARDA INTERNASIONAL Tbk
Market risk is risk As of and For the Year Ended
variables of the por December 31, 2016
the Bank, which adv(Expressed in Rupiah, unless otherwise stated)
a. Interest Rate Risk
The main components of Bank's liabilities which are
sensitive to movemen The collateral used to mitigate credit risk exposure
from customers, whiland risk mitigation policies specify the types of
are government bon collateral that can be received by the Bank. Bank
purposes, and loans.distinguishes the types of collateral based on the
market developments liquidity and the existence of collateral collateral
provided deposits anbecomes solid and non- solid. Collateral solid is a
mortgage that has a value of liquidity is relatively
Bank performs IRRBBhigh and/or existence was kept under (are not
Risk in the Banking itinerant) such as cash collateral and land/buildings,
changes in interest so it can be cashed or taken over by the Bank when
of Equity) and NIthe loan debtor/group debtors fall into the troubled
calculating the category. Non-solid collateral is collateral that has a
Assets) and RSL (Raterelatively low liquidity value and/or existence is not
Banking book is that(itinerant) such as vehicles, machinery,
positions that are noinventory, accounts receivable, and others.
the measurement of interest rate risk in the trading
book, the Bank usesThe details of the financial and non-financial
calculation of Bank assets obtained by the Bank through the acquisition
of ownership of collateral which is insurance against
financial assets held, which is stated at the lower of
carrying amount and net realizable value on account
of other assetsare as follows
Residential
Shophouse
33 Land
Others commercial
a. property
Fair value
In general, the Bank does not use non-cash collateral
which is taken over for their operational purposes.
The realization of collateral taken is done in the
context of loan settlement.
d. The Traded Financial Assets
Information about credit quality of the maximum
exposure to credit risk of financial assets held for
Government securities
biaya Investment grade
GWM). Fair value

December 31, 2016

Mengambang/ Government securities
Investment grade
Corporate securities
Investment grade
< 3 bulan/ Fair value
< 3 months
(Net Interest Income) by
/ other
Market risk - ccontinued

Mengambang/
< 3 bulan/ December 31, 2016
< 3 months (Expressed in Rupiah, unless otherwise stated)
Market risk - ccontinued
Interest Rate Risk - continued
The Bank determines interest rates on deposits from
customers based on market conditions and
competition by monitoring the movement of the
reference rate and interest rates ofered by
competing banks. Interest rates on deposits
generally vary depending on the duration and
magnitude of savings. The interest rates on current
234.445.114.871 and savings accounts are floating and reviewed
periodically in accordance with market conditions,
while the fixed,
according to the time period. Credit interest rate
is determined by adding a certain margin above the
Bank's funding costs (including the financing costs
49.878.850 Interest rate risk of cash flow is the risk that the
future cash flows of a financial instrument fluctuate
because of changes in market interest rates. Fair
value interest rate risk is the risk that the fair value
234.494.993.721 of a financial instrument fluctuated because of
changes in market interest rates. Bank has exposure
to fluctuations in market interest rates prevailing,
either over fair value risk or cash flow.
The following table summarizes the Bank's assets

and financial liabilities (that are not for trading
purposes) in carrying amount, classified according
to which is the earlier of the date of repricing or
1.258.804.962.797 contractual maturity date:
Suku Bunga Tetap/Fixed Interest Rate

45.489.689.238 > 1 bulan - Tidak
1 tahun/ dikenakan
> 1 month - > 1 tahun/ bunga/
1 year > 1 year Interest bearing
1.304.294.652.035
(1.069.799.658.314)
- - 76.846.823.755
- - -

Mengambang/
< 3 bulan/ December 31, 2016
< 3 months (Expressed in Rupiah, unless otherwise stated)
33. RISK MANAGEMENT - Continued
a. Interest Rate Risk - continued
Suku Bunga Tetap/Fixed Interest Rate

> 1 bulan - Tidak
1 tahun/ dikenakan
> 1 month - > 1 tahun/ bunga/
1 year > 1 year Interest bearing
-
500.000.000 - -
169.252.820.499
- 14.221.412.142 95.254.581-
- 313.477.003 5.001.000. -
169.252.820.499 15.034.889.145 100.255.5876.846.823.755

1.298.312.363.270 64.941.183.523 2.133.464. -
58.617.000.000 - - -
1.356.929.363.270 64.941.183.523 2.133.464. -
(1.187.676.542.771)(49.906.294.378) 98.122.11776.846.823.755

AS LAPORAN KEUANGAN - Lanjutan NOTES TO FINANCIAL STATEMENTS - Continued
December 31, 2016
RISK MANAGEMENT33. - RISK MANAGEMENT - Continued
Market Risk - Conti Market risk - ccontinued
b. Sensitivity Analysia. Interest Rate Risk - continued
laporan repricing gap, Bank melakukan
run) suku bunga secara paralel Suku Bunga Tetap/Fixed Interest Rate
following assumptio> 1 bulan - Tidak
n suku bun ga komponen aset 1 tahun/ dikenakan
n perubahan suku bunga kompo> 1 month - > 1 tahun/ bunga/
changes in interest r1 year > 1 year Interest bearing
n yang sama besar untuk setiap jangka
the yield curve
movement).
sitivitas ini dilakukan secara berkala
n untuk kepentingan ALCO. Tabel
unjukkan sensitivitas atas kemungkinan
ngkat suku bunga pasar, dengan variabel
p tetap, terhadap pendapatan bunga
income:
31 Desember 2015
December 31, 2015 - - 80.450.417.138
-9.713
- - -
9.713
ukan pengukuran risiko suku bunga
nggunakan metodologi yang dapat
kasi risiko suku bunga dari portofolio
change of interest ra2.000.000.000 - -
atas eksposur bank terhadap risiko

ukan oleh Asset and Liability
by controlling
50.231.363.131 111.206.15-
ko pasar dalam parameter yang dapat
return of the risk. - - -
For the year ended December

of the Banks market risk profile is 2.
52.231.363.131 111.206.1580.450.417.138


N RISIKO - Lanjutan
55.210.174.190 - -
tas muncul sebagai akibat dari mismatch
dan liabilitas Bank. Bank mengelola risiko
ntuk memastikan kemampuan dalam
abilitas kepada nasabah atau co - - -
mpo dengan menjaga dan mempertahankan
likuid yang cukup untuk membayar
ra nasabah, penyediaan dana dalam rangka
kredit, pemenuhan kebutuhan55.210.174.190 - -
dan menjaga agar jumlah aset yang jatuh
setiap periode dapat menutupi jumlah
likuiditas Bank dilakukan (2.978.811.059) 111.206.1580.450.417.138
kan penempatan dana pada Cadangan
Cadangan Sekunder
(Tertiary
suai dengan kriteria dan limPT BANK HARDA INTERNASIONAL Tbk
Fungsi pengelolaan kebutuhan NOTES TO FINANCIAL STATEMENTS - Continued
uruhan dilakukan oleh ALCO danAs of and For the Year Ended
December 31, 2016
kan pengukuran risiko likuiditas (Expressed in Rupiah, unless otherwise stated)
n perkiraan arus kas, maturity profile, dan
ukuran tersebut juga dilakukan stress testing

a mengetahui tingkat kemampBased on repricing gap report, the Bank conducted
hadapi tekanan likuiditas pada koa sensitivity analysis to each change (up or down) in
parallel interest rate of 1% (one percent), with the
antisipasi meningkatnya risiko likuiditas,
reserve The changes in interest rates on asset
dengan lebih hati-hati sejala components equal to the liability component
to Funding Ratio (LFR) sehingga kondisi
ara keseluruhan dapat tetap ter The simillar changes for each length of time on
(parallel yield curve
yang berakhir 31 Desember 2016, profil
as Bank berada pada peringkat 3This sensitivity analysis was carried out on a
t menyajikan arus kas kontrakregular basis every month for the benefit of ALCO.
ontokan dari liabilitas keuan The following table shows the sensitivity to the
ministratif Bank berdasarkan possibility of changes in market interest rates, with
ai dengan tanggal jatuh tempo kother variables held constant, to the net interest
Sampai dengan
1 bulan/
Until 1 month Decrease on net interest income
due to parallel increase 1%
of interest rate
Increase on net interest income
1.230.514.853.304 due to parallel decrease 1%
of interest rate
65.652.046.696 The Bank measured interest rate risk by using
method that can identify interest rate risk from
6.096.401.417 portfolio of asset and liabilities that sensitive to the
-
1.302.263.301.417 Monitoring of bank exposure to market risk is
performed by Asset and Liability Committee (ALCO)
(Asset and Liability Management
(ALMA)) of market risk exposure in a parameter
that can be accepted as well as maximizing rate of
31, 2016, rating

ontraktual: - As of and For the Year Ended
December 31, 2016
31 Desember 2016/December 31, 2016 (Expressed in Rupiah, unless otherwise sta
Liquidity Risk
> 1 - 3 bulan Liquidity risk arises as a result of the structural
> 1 - 3 months mismatch of assets and liabilities of the Bank. Th
Bank manages liquidity risk to ensure the ability to m
obligations to customers or counterparty maturing b
keeping and maintaining the amount of liquid assets
sufficient to pay the deposits from customers, th
41.490.309.883 provision of funds for lending, fulfillment of liquidit
operations and keep the amount of assets that mat
- in each period to cover the amount of matured
41.490.309.883 liabilities.
The Bank's liquidity management is conducted by
allocating the placement of funds in the Primary Res
> 1 - 3 bulan (Primary Reserve), Secondary Reserve
> 1 - 3 months Reserve), and Tertiary Reserve (Tertiary Reserve) in
accordance with the criteria and limits specified. The
function of the overall management of liquidity need
conducted by ALCO and operationally by the Treasur
202.656.697.816 Division.
Bank measures liquidity risk using estimated cash flo
5.000.000.000 maturity profile, and liquidity risk
- The measurements also performed stress testing

order to determine the level of Bank's ability in
- facing liquidity pressures in unusual conditions of
207.656.697.816 market.
To anticipate the increasing liquidity risk, the Bank's
Bank secondary reserve management eforts were undert
more carefully in line with the Loan to Funding Ratio
(LFR) so that the overall liquidity conditions can be
81.530.154.635 maintained and controlled well.
300.000.000 For the ye 31, 2016, rating of the Banks

81.830.154.635 liquidity risk profile is 3.
The following table presents the cash flows from the
contractual undiscounted financial liabilities and Ban
administrative accounts based on the period remaini
until the contractual maturity date:
r the Year Ended > 3 bulan -
1 tahun
> 1 - 3 bulan > 3 months> 1 - 5 tahun
> 1 - 3 months 1 year > 1 - 5 years
251.437.017.434 72.068.12514.457.842.516
5.227.959.879 - -
- - -
- - 870.550.000
256.664.977.313 72.068.12515.328.392.516
1 tahun/
Until 1 year

14.326.073.550 NOTES TO FINANCIAL STATEMENTS - Continued
December 31, 2016
99.900.870.882 Liquidity Risk - Continued
The following table presents the cash flows from the
contractual undiscounted financial liabilities and Banks
14.240.149.088 administrative accounts based on the period remaining
until the contractual maturity date:- continued
> 3 bulan -
1 tahun
234.945.114.871 > 3 months - > 1 - 5 tahun
1 year > 1 - 5 years
14.221.412.142 Administrative
Accounts
37.602.000.000
693.020.158.111 123.040.823.794 755.040.11Unused facilities
250.000.000 - Guarantee issued

123.290.823.794 755.040.11Total
-
> 3 bulan -
- 1 tahun
> 3 months - > 1 - 5 tahun
1.108.255.778.644 1 year > 1 - 5 years
Financial
Liabilities
Deposits from
56.854.371.758 8.952.241. customer
Deposits from
- - other banks
10.509.975.262 - - Accrued interest
130.797.824.828 - 783.000.00Other liabilities

56.854.371.758 9.735.241. Total
109.666.938.818 Administrative
Accounts
1.328.013.075.014
125.626.292.999 2.312.265. Unused facilities
70.880.006.575 224.750.000 - Guarantee issued

125.851.042.999 2.312.265. Total
6.096.401.417
1.655.964.221.914
(547.708.443.270)
r the Year Ended

> 1 - 2 tahun/ > 2 - 5 tah > 5 tahun/
> 1 - 2 years > 2 - 5 year> 5 years
- - -
- - -
- - -
1 tahun/
Until 1 year
- - -
13.194.462.550 993.863.939 2.643.170. 91.617.546.545
82.007.501.885 449.859.20154.255.849.660
120.675.625.707
- - -
2.111.506.118
- - -
83.001.365.824 452.502.37245.873.396.205
171.252.820.499
50.231.363.130
717.337.564.669 - - -
- - -
21.475.221.258 - - -
- - - -
1.096.278.563.931
- - -
- - -
- - -
- - -
4.443.636.515
138.369.771.873
102.299.956.553
1.353.522.537.461
83.001.365.824 452.502.37245.873.396.205
78.704.320.955
6.952.714.843
1.684.292.938.200
(588.014.374.269)
> 1 - 2 tahun/ > 2 - 5 tah > 5 tahun/

> 1 - 2 years > 2 - 5 year> 5 years
- - -
33
- - -
- - -
Risk
- - -
ahanan awal
14.127.771.587 989.885.77114.815.627.525
92.207.654.476 452.090.39192.811.545.592
- - -
- - -
106.335.426.063 453.080.27307.627.173.117
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
a risiko kepatuhan yang dihadapi oleh

kan mengelola risiko kepatuhan
dengan mengacu pada ketentuan
sia mengenai manajemen risiko 106.335.426.063 453.080.27307.627.173.117
an kepatuhan Bank terhadap komitmen

oleh Bank kepada Otoritas Jasa
JK) dan atau otoritas pengawas lain PT BANK HARDA INTERNASIONAL Tbk
yang berakhir 31 Desember 2016, profil As of and For the Year Ended
han Bank berada pada peringkat 2. December 31, 2016
um adalah risiko yang disebabkan oleh (Expressed in Rupiah, unless otherwise sta
mahan aspek yuridis, yang antara lain RISK MANAGEMENT - Continued
tutan hukum, ketiadaan peraOperational Risk
ndangan yang mendukung atau Operational risk is the risk which is caused by
erikatan seperti tidak terpenuhinya syarat insufficiency and/or disfunction of internal proces
dan pengikatan agunan yang tidak (policy and system and procedure), system error
Bank mengelola risiko hukum dengan human error, or external problem, which influences t
seluruh aktivitas dan hubungan kegiatan Banks operation. To minimize operational risks in ea
dengan pihak ketiga didasarkan pada functional activity, the Bank shall formulate policies a
persyaratan yang dapat melindungi procedures and limits that are designated for intensi
monitoring of operational losses risk in all aspects of
n secara berkala dengan memasBanking operations.
itas dan hubungan kegiatan usaha
pihak ketiga didasarkan pada aturan For the year ended December 31, 2016, rating of the
ratan yang dapat melindungi Banks operational risk profile is 2.
and Control Self Assessment
kepatuhan implementation on all working unit in the Bank i
erhadap risiko hukum kepada seluruh intended to help the working unit as a first line of
a setiap jenjang organisasi secara defense in identifying and measuring operational risk
independently on functional activities, monitoring
yang berakhir 31 Desember 2016, profil determining improvement steps or future action.
putasi adalah risiko yang antara lain

oleh adanya publikasi negatiRisk Management Unit (SKMR) as second line of
an kegiatan usaha Bank atau persepsi defense responsible on improving and implementi
dap Bank. Identifikasi risiko reputasi policies/procedures, supervision, assessment, an
da faktor-faktor risiko yang melekat monitoring risk management process as guidance on
yang implementation risk management and suppor
(disclosure requirement), keluhan operational units on improving the consideration and
hadap pelayanan Bank, perilaku karyawan compliance to management risk principle.It also con
melayani nasabah dan sistem by utilizing the assessment of the implementation
Bank serta seluruh aktivitas perbankan. process consistency and adequacy of internal contro
yang berakhir 31 Desember 2016, profil risk implementation which is conducted by internal a
unit (SKAI).
Other Risk
RDA INTERNASIONAL Tbk 1. Compliance risk is a risk that arises because the
AS LAPORAN KEUANGAN - Lanjutan Bank does not comply with legislation
tuk Tahun yang Berakhir Tanggal implementation. The Bank manages compliance risk
by performing a comprehensive review to ensure
dalam Rupiah, kecuali dinyatakan lain) conformity of standard policy operations and
N RISIKO - Lanjutan procedure and implementation of new product with
external regulation. Compliance unit has
tejik adalah risiko antara lain disebabkan implemented assess in order to prevent
etapan dan pelaksanaan strategi Bank irregularities to the applicable legislation and the
epat, pengambilan keputusan rencana other regulation, includes:
tidak tetap atau kurang responsifnya
ap perubahan eksternal. Pengelolaan Realizing the implementation of compliance
gis melalui proses pertimbangan dan culture in all organization level and the business
keputusan setiap kebijakan of the Bank;
komprehensif oleh Direksi dan Komite-
telah dibentuk serta memantau realisasi
tegis dengan membandingkan target yang
dan memastikan bahwa risiko yang akan PT BANK HARDA INTERNASIONAL Tbk
h dalam batas toleransi. NOTES TO FINANCIAL STATEMENTS - Continued
yang berakhir 31 Desember 2016, profil
k Bank berada pada peringkat 3.
DAN (Expressed in Rupiah, unless otherwise sta
Other Risk - Continued
Managing compliance risks that faced by the
Pinjaman Bank, compliance risk management actions
yang diberikan implemented by referring to Bank Indonesias
dan piutang/ regulation about risk management for
Loans and commercial banks;
receivables Ensure the Bank's compliance with the
commitments made by the Bank to the Financial
14.326.073.550 Services Authority (FSA) and/or other competent
supervisory authority.
For the year ended December 31, 2016, rating of the
99.900.870.882 Banks compliance risk profile is 2.
2. Law risk is a risk which is caused by the
14.240.149.088 weakness of juridical aspect, such as law demand,
lack of supporting legislation or the weakness of
engagement as unfulfillment of legitimate contract
234.945.114.871 terms and imperfect binding collateral. Bank
manages legal risk by ensuring all activities and
relationship of business activities of the Bank with
third parties based on the regulation and
requirements that can protect the interests of the
Bank in terms of the law through:
-
Periodic reviews to ensure that all activities and
37.602.000.000 relationship of business activities of the Bank
1.398.464.414.077 with third parties based on the rules and
requirements that can protect the interests of the
Bank in terms of the law;
16.887.216.943 dan Develo of compliance
3.823.930.000 awareness to legal risks to all
level of the organization sustain
1.820.189.769.411
For the year ended December 31
Banks law risk profile is 2.
- 3. Reputation risk is a risk that
publicity related to the business activities of the Ban
or negative perceptions to the
- identification performed on the
- in the functional activities that include transparency
- mencakup (disclosure requirement), customer complaints to
the Banks services, behavior of the Bank's
- employees in serving customers and communication
systems of the Bank and the whole banking system.
-
- For the year ended December 31, 2016, rating of the
Banks reputation risk profile is 2.
-

AS LAPORAN KEUANGAN - Lanjutan As of and For the Year Ended
December 31, 2016
LIABILITAS Other Risk - Continued
4. Strategic risk is the risk caused by the establishme
and implementation from inaccurate Bank's strategy,
business plan decision-making that is not fixed or
Pinjaman lack of the Banks responsiveness to external
yang diberikan changes. Management of strategic risk through the
dan piutang/ consideration and decision-making process of each
Loans and policy collectively and comprehensively by the
receivables Board of Directors and Committees that have
been set up and monitoring the realization of
13.194.462.550 strategic plan by comparing the target to be achieved
and ensure that the risk that retrieved is still within
tolerance limit.
120.675.625.707 For the year ended December 31, 2016, rating of the
Banks strategic risk profile is 3
2.111.506.118 LIABILITAS 34. FINANCIAL ASSETS AND LIABILITIES

171.252.820.499
Dimiliki Liabilitas Total nilai
hingga keuangan tercatat/ Total nilai
- jatuh tempo/ diamortisasTotal wajar/
Held to Financial liacarrying Total fair
maturity at amortizeamount value
-
1.505.334.638.919 - - 14.326.07314.326.073.550
21.475.221.258 - - 99.900.87099.900.870.882
3.823.130.000
- - 14.240.14914.240.149.088
1.837.867.405.051
- - 234.945.11234.945.114.871
-
109.475.993.411 - 109.475.99109.475.993.411
-
-
- - - - -
- - - 37.602.00037.602.000.000
- - 1.398.464. 1.398.464.414.077
-
-
- - 16.887.21616.887.216.943
- - - 3.823.930. 3.823.930.000
set keuangan dan liabilitas keuangan di atas
109.475.993.411 - 1.929.665. 1.929.665.762.822
set keuangan lancar (umumnya kurang dari

eperti giro pada Bank Indonesi - 10.509.97510.509.97510.509.975.262
patan pada Bank Indonesia dan bank lain,
ndapatan bunga yang masih akan diterima
-lain adalah sebesar nilai tercat - 130.797.82130.797.82130.797.824.828
t tersebut telah mendekati est- 109.666.93109.666.93109.666.938.818
- 1.328.013. 1.328.013. 1.328.013.075.014
STATEMENTS OF CHANGES IN EQUITY
Jumlah ekuitas/
Total equity
291.323.938.088 Balance as of January 1, 2015
126.230.230.398 Additional capital
(45.978.206.362) Loss for the year
(1.345.500.000) Decrease on surplus revaluation
5.737.969.142 Other comprehensive net income

375.968.431.266 Balance as of December 31, 2015
7.087.033.127 Income for the period
214.895.597 Transfer to retained earning
(1.461.981.419) Other comprehensive income - net

381.808.378.571 Balance as of December 31,2016
TERNASIONAL Tbk
AL STATEMENTS - Continued
d For the Year Ended
h, unless otherwise stated)
irment losses
, 2016 and December 31, 2015
ment losses in securities.
elieves that no allowance for

n securities to be provided as of
6 and December 31, 2015.
, 2016 and December 31, 2015
ties which are pledged.
RCHASED UNDER AGREEMENTS
, 2016, The bank have transaction

ank Indonesia are as follows :
2016, there were no securities

agreements to reseel with related
Bank Indonesia
600) impairment losses
TERNASIONAL Tbk
ENTS - Continued
y Bank Indonesia
rties - continued
mpairment losses
rment losses
mpairment losses
year are as follows :

TERNASIONAL Tbk
ENTS - Continued
and by Bank Indonesia

TERNASIONAL Tbk
ENTS - Continued

TERNASIONAL Tbk
ENTS - Continued
n by loan agreements and the

TERNASIONAL Tbk
formation related with loans
ual interest rates for related

s of December 31, 2016 and
5 are 13.75% and 13.75%
the average annual interest
es as of December 31, 2016
ns by the Bank as of December

mber 31, 2015 respectively,
ing scheme consists of a reduction of interest
of unpaid interest and extension of
TERNASIONAL Tbk
t information related with loans -
lly collateralized by
es, powers of attorney to
edged assets, time deposits
31, 2016 and December 31,

non-performing loans based
r are as follows:
Type
Related parties
Working capital
Investment
Consumer
Total
Allowance for
l intermediaries
Total loans to
related parties
Third parties
Working capital
Investment
Consumer
Total
n-perfoming loan
omic sectors
o small medium enterprises
December 31, 2016 and
5 are 36.11% and 44.08%
, 2016 and December 31,

f Non Performing Loans
are 2.83% and 1.90%,
espectively.
TERNASIONAL Tbk
information related with loans -
31, 2016 and December 31,

loans which exceded or
allowance for impairment

oan balance
elieves that the allowance

es on loans was adequate.
which are impaired, past

ed, neither past due nor
December 31, 2016
Until 1 year
Over 1 - 2 year
Over 2 - 5 year
Over 5 year
Total
Allowance for
impairment losses
Total loans - net
13.25% and
TERNASIONAL Tbk
se of fixed assets charged to general

e expense for the year ended
6 and December 31 2015 amounted to
Extension of loan
period and other
schemes
restructuring*)
on sale of fixed assets
Extension of loan
period and other
schemes
restructuring*)
2014 was performed by KJPP
ti dan Rekan, an independent
in Financial Services Authority
eport dated June 27, 2015. Based on
rwono, Indrastuti dan Rekan dated
December 1, 2015, the land has been
the buildings. The valuation was
rdance with the Indonesian Appraisal
erring to recent arms length market
Bapepam-LKs Rule No. VIII.C.4
and presentation of asset valuation
arket. Appraisal method used is the
ost Approach Methods.
data comparison process to

fair value are as follows:
characteristics; and
on construction.
ween the fair value and carrying
d buildings were recorded in other
ome and accumulated in equity as
tion of fixed assets.
uation of fixed assets are as follows:
TERNASIONAL Tbk
e - buildings
k value - buildings
tion increment
nd resulting decrease in carrying

ounting to Rp 1,345,500,000, which
uction of revaluation surplus on
ildings resulting increase in the

Rp 5,289,737,778 which consists of
e carrying amount of buildings
comprehensive income amounting to
nd the decrease in the carrying
s recognized in the current year
g to Rp 468,139,805 (Note 25).
and and buldings amounting to
is an observable selling price from
uded in the fair value measurement of
if it is recorded at historical cost are
on cost - land
quisition cost -
lation depreciation
ves that there is no significant

the fair value and carrying value of
land and buildings if have been
TERNASIONAL Tbk
letter No. 227/BHI.UM/XII/2015

2015 submitted to the Head of the
Jakarta Utara regarding the request
ax purposes were filed in 2015 by
evalued its fixed assets.
K.03/2015 dated
5, the petition filed until the date of
5, will receive special treatment such
to be 3%. Regarding to that matter,
the fair value of fixed assets such as
as well as later on increase in fair
the book value of existing fixed asset,
ment amounted to Rp 757,729,675 as
015 recorded in prepaid expenses
al lands as head and branch offices

ights (Hak Guna Bangunan) for a
rs and will be expired between 2016
t believes that there will be no
ension of the land rights since all of
ere acquired legally and supported by
of ownership.
for land, are covered by insurance

e and other risks with amounts
nsi Allianz Utama Indonesia and
Indonesia amounted to
as of period December 31, 2016 and
for the year 2015. Those insurance
d parties. Management believes that
rage is adequate to cover possible
, 2016 and 2015, there are no fixed

arily or terminated from active use
s available-for-sale.
wed of fixed assets at the end of the

management believes there is no
rment in the value of Banks fixed
, 2016, the gross amount of fixed

been fully depreciated and are still
Rp 21,919,943,918.
, 2016, the amount of depreciation
exclude tax) that has been expense
hensive income amounted to
ENTS - Continued
therwise stated)
ber 31, 2016 and 2015
d over 5-10 years.

ed to general and
e year ended December
ted to Rp 953,539,045 and
therwise stated)
N - Continued
sessment letters
06/07/046/12
07/07/046/12
03/07/046/12
07/07/046/12
mber 21, 2012.
ent letter No.

HARDA INTERNASIONAL Tbk
ed in Rupiah, unless otherwise stated)
als decision dated March

015, the Bank has applied for a
lation of Tax Collection Letter on
o. 00016/107/07/046/12 dated
2 for the tax period January 2007
om the original amount
has granted the request of the

Review of the Case of Tax for Tax
es of the Supreme Court decision
ult of decree
s of the decision, the Bank earn
he payment date until the

Review Decision. The interest in
or overpayment of VAT for goods

the overpayment of corporate
s of the Supreme Court decision

VAT for goods and services as
come tax in 2007, the Bank has
nd Rp 141,030,156.
TERNASIONAL Tbk
on Letter of Tax Audit Finding

2/KP/10/2015 dated January 20,
of Final Meeting on Tax Audit
Medium Tax
nfirmed the
ncome tax article 4 (2) for the
69,878,894 that should be paid,

ative penalty. The Bank has not
the tax underpayment assessment
15, the Bank has submitted the
the tax assessment letter and no
ommunicated to the Bank.
6, the Bank received a letter of

udicial Review Request and
ry on Judicial Review Request
strar of the Tax Court. Where the

l of Taxation has submitted a
est to the Tax Court on its letter
015 dated June 26, 2015 on Tax
Put.60172/PP/M.XIIB/16/2015.
otification letter, the Bank has
Review Contra Memorandum
2016 on February 3, 2016. In the
e Bank rejected all of arguments
Directorate General of Taxes
recognized the truth. Regarding
emory, no result has been
ieves that the total
rable in the future
TERNASIONAL Tbk

MENT BENEFITS LIABILITIES
post-employment benefits to its
ees who meet the criteria or reaches
rement age of 55 years in accordance
ar 2003, dated March 25, 2003. The
this Labor Law benefit is the current
nefits are unfunded.
gible employees for post- employment

ployees as of December 31, 2016 and
5, respectively.
ted below are based on the actuarial

obtained from PT Dayamandiri
an independent actuary, with the
6 and December 22, 2015 for year
benefits expense recognized in the

t or loss and other comprehensive
service cost
ENTS - Continued
therwise stated)
FITS LIABILITIES -
al risk exposure to the

and salary risk.
ed benefits obligation is
e determined by reference
nt bonds. Generally, a
f a government bonds will
ed benefit is calculated
rowth rate, higher salary
ecember 31, 2016 dan

g the following key
2016 and 2015
ahun 2016/with
ngan, tahun 2015/

TERNASIONAL Tbk
ENTS - Continued
h, unless otherwise stated) PT BANK HARDA INTERNASIONAL Tbk

LIABILITIES - NOTES TO FINANCIAL STATEMENTS - Continued
December 31, 2016
Assessment for fiscal year 2007

On November 27, 2012, the Bank received Minutes of
Final Meeting on Tax Audit Result for the fiscal year
2007 that confirmed the underpayment of corporate
income tax article 29, income tax article 23, and
added tax amounted to
Rp 8,070,964,410, which consists of:
Jumlah/Amount
4.660.906.280
331.610.588
624.529.188
ted above may not be 2.453.918.354
hange in the defined benefit 8.070.964.410
at the change in After evaluating the tax assessment letter, and even
olation of one another as though the Bank did not agree to some tax findings,
be correlated. the Bank has fully paid the underpayment amount as
the above sensitivity
f the defined benefit
using the projected unit The Directorate General of Taxation through its
e reporting period, which letter dated December 20, 2013, has been rejected
iability recognized in the the objection submitted by the Bank on tax
underpayment assessment letter of corporate income
n of the defined benefit tax article 29, income tax article 23, and value added
2016 and December 31, tax. Based on the decision of the Directorate General
of Taxation, the Bank has been submitted an appeal
to the Tax Court on March 7, 2014.
16 and December 31,
Based on the Warning Letter No. ST-
01347/WPJ.21/KP.06018,
2013, the Bank had tax arrears of tax underpayment
00004/206/07/046/12 on
assessment of corporate income tax article 29 for
2007 amounting to Rp 11,100,000. On
January 8, 2014, the Bank has paid the tax arrears.
the Tax Courts decision
No. Put.60172/PP/M.XIIB/16/2015 dated March 16,
2015, the Tax Court has partially accepted the
Banks appeal of corporate income tax article 29 and
value added tax. Accordance with the decision, the
Bank has received the tax refund amounted to Rp
2,300,390,190 on May 25, 2015. Upon the appeal
decision, the Bank is trying to make the process of
judicial review to the Supreme Court on corporate
income tax article 29 and income tax article 23.
O FINANCIAL STATEMENTS - Continued

December 31, 2016
16,
, GENERAL RESERVE AND DIVIDENDS

mposition of Banks shareholders and their
ve share holdings as of December 31, 2016 and
dan 2015/December 31, 2016 and 2015
1.281.614.732
nk Harda Internasional Tbk No.
2.760.580
Suharjo Wiryomartani, S.H., M.Kn.,
624.529.188
20.428.292
1.929.332.792
600,000,000 to Rp 255,000,000,000 derived
2% per month
deposits from PT Hakim Putraperkasa
ng Rp 50,000,000,000;
1168075230 and
e the nominal value of shares from
amounting to
nk Harda Internasional Tbk No.
the shareholders have agreed to:
ecember 18, 2014:
00,000,000 to
ng to Rp50,000,000,000;and
unting to Rp58,400,000,000.
0,000 to Rp 100;
U-0015590.AH.01.11 Tahun
1/PB.333/2015 dated May 29, 2015.
of Association;
y to a Public Company;
of Banks Share; and

000,000,000 consisting of:
000,000,000 of
of Banks share.
hareholders have fully paid
m Putraperkasa with
196,100,000;
Rp 80,000,000,000.
2016 for year
.01.03.0970743
-AH.01.03.0970744.
Interest cost
Total
ENTS - Continued
therwise stated)

December 31, 2016
Safe Deposit Box

d bonuses given to Others
d of Directors, Audit Total
ADDITIONAL PAID-IN
on Committee of the
Jumlah nilai
saham/
Total amount of
shares
265.196.100.000
19.803.900.000
80.000.000.000
365.000.000.000
45 dated
capital from
capital from
amounting to
December 31, 2016
CAPITAL STOCKS, ADDITIONAL PAID-IN
CAPITAL, GENERAL RESERVE AND DIVIDENDS
As of December 31, 2014, cash deposits fund amounting

to Rp50,000,000,000 conducted by PT Hakim
Putraperkasa, has been approved by Financial Services
(FSA) in its letter No. SR-75/PB.33/2014
dated October 31, 2014 regarding with the recorded
capital amounting
Rp30,000,000,000, on administrative supervision, while
Rp20,000,000,000 recorded as additional paid-in
capital will be transferred as capital issued and fully
paid after obtaining approval. As of January 30, 2015,
capital amountingto
Rp20,000,000,000 has been approved in its letter No.
Based on the Deed of Shareholders Decision Statement

50 dated
January 29, 2015 that was made in the presence of
Edward Suharjo Wiryomartani, S.H., M.Kn., notary, in
Reaffirm a part of the Bank Shareholders Decision
authorized capital from

Rp200.000.000.000 toRp 1,000,000,000,000;
paid-up capital from
Rp255,000,000,000
Cash deposits from PT Hakim Putraperkasa

TERNASIONAL Tbk
Retained Earnings of PT Bank Harda Internasional
Change the nominal value of shares from

Change article 12 paragraph 1 Bank's Articles
paid-up capital from

Rp255,000,000,000 to Rp285,000,000,000.
The amendment has been reported and received by The
Minister of Law and Human Rights of the Republic of
Indonesia No. AHU-AH.01.03-0007755 dated February
2015 and No. AHU-AH.01.03-0007796 dated
2015 and has been approved by The
Minister of Law and Human Rights of the Republic of
Indonesia No. AHU-0001913.AH.01.02 Tahun 2015, and
has been registered in the Register of Company
2015 dated
On January 27, 2015 and January 28, 2015, total cash

deposits fund amounting to Rp30,000,000,000 conducted
by PT Hakim Putraperkasa has been recorded in the
supervisory administrative), based on letter from FSA
& kebersihan/
lan aset tetap/ Gain

December 31, 2016
ADDITIONAL PAID-IN
Based on the Deed of Minutes of the General Meeting of

Shareholders' Extraordinary No. 31 dated March 18,
2015 of Edward Suharjo Wiryomartani, S.H., M.Kn,
notary, in Jakarta, the shareholders have agreed to:
Reaffirm and approve all changes to the Banks
Conduct the initial public ofering of the Banks

shares and change the Banks status from a Private
Implement Management Stock Option Plan

(MSOP) with the amount up t10% of the
capital and implement Employees Stock Allocation
(ESA) program with the amount up to 10% of the
number of shares ofered in the Initial Public
Authorize the Board of Commissioners and Board

of Directors of the Bank to perform any action to be
taken in regarding with the Public Ofering to the
public and the use of proceeds from the Public
The Deed of Minutes of the Extraordinary General

Meeting of Shareholders has been approved from the
Minister of Law and Human Rights of the Republic
in Decree NoAHU-
2015 dated March 19, 2015.
The Deed has been received and recorded in Legal Bank
System with the Notice
No. AHU-AH.01.03-0017606 and has been registered
of Company No. AHU-
0032841.AH.01.11.Year 2015 dated March 19, 2015.
Based on the Deed of The Meeting Decision Statement

5, 2015 of Edward Suharjo
Wiryomartani, S.H., M.Kn, notary, in Jakarta, article 4
paragraph 2 of the Articles of Association have been
Capital stock issued and paid up amounting to

3,650,000,000 shares with total nominal value of
existing shares;
Rp 80,000,000,000 as the result of initial public

December 31, 2016
CAPITAL STOCKS, ADDITIONAL PAID-IN
3.65E+09
total nominal value of
Rp 365,000,000,000 with detailed as follows:
2.65E+09
total nominal value of
198,039,000 shares with

total nominal value of Rp 19,803,900,000;
800,000,000 with total nominal
The Deed of The Meeting Decision Statement has been

received and recorded in Legal Bank Administration
System of the Minister of Law and Human Rights of the
Republic of Indonesia through Acceptance Notification
Associations Amendment
and Acceptance
Amendment on the Banks Data
Through initial public ofering of shares, Bank issued

800,000,000 shares with ofering price of Rp 125 (full
amount) per share. Proceed from issuance of shares
Bank is amounted to
Paid-in capital in connection with the Banks initial

public ofering in 2015 net of stock issuance cost are as
therwise stated)
Issuance of 800,000,000 shares

es - continued through Bank's issuance
of shares on initial public
public ofering year 2015
rs ended Desember 31,
167,403 and
n benefits for the key

6 and 2015 amounting to
5,954,590, respectively.
on of Lease Agreement
f Petrus Suandi Halim,
en Rachman Hakim and
bk, they have agreed to
ot of land and 4 storey
West Kalimantan. The
extension amounted to
or Rp 1,750,000,000 for 5
r 5 years, starting on
tions with related parties - continued

maintenance
starting on December
til October 14, 2017.
ENTS - Continued
therwise stated)
NTINGENCIES
ded in the statements of
table (of-balance sheet):
receivables
ontingencies transaction
Rp 1,000,000,000 and
2015, there were no

nd contingencies.
allowance for
EE ON OBLIGATIONS
ng the Indonesia Deposit
05, which was amended by

uary 13, 2009 regarding
vernment Regulation as
n 2008, LPS was formed
of commercial banks
e program, which the
djusted if certain criterias
income - net
from operation
(expenses) - net
for the period


ORMATION - Continued
eographical segment information of
TERNASIONAL Tbk
ENTS - Continued

- Continued
l segment information of
deposits with
le assets - net

ntegrated and comprehensive risk

at capable to support the achievement
argets and maintaining business
ve risk management strategy will
ess of capital utilization and the level
on Equity) so it can
d to the shareholders.
the coverage assessment of
mplementation through Banks profile
ent of inherent risk or assessment of
implementation quality and adjust
ndicators in accordance with the
using the Risk Based Bank Rating
ssesment conducted by Bank during

ber 31, 2016 overall, composite rating
profile faced by Bank is 2 (two).
maintain the ratings on a composite
nue to be performed, especially the
evaluation of the four major risks
n addition to other risks. The four
he Bank are credit risk, market risk,
tional risk by involving all elements
e Board of Commissioners and the
have the role to ensure the
risk management has been adequate
complexity and Banks risk profile
ll the types and level of inherent risk
ess activities.
anagement mechanism based on
iple that has been contained in
procedures, which is a reference
mentation of risk management in all
activities which are policy, strategy,
mation system of risk management,
oduct management and new activity,
Plan (BCP).
he achievement of the best risk

ces at the Bank, contribution of the
mmittee and Audit Committee judged
rt the duty enforcement Board of
e Risk Monitoring Committee has
monitoring and evaluation the
k management at the Company, while
ee has responsibility in monitoring
e audit implementation, internal
ncial reporting. Both committees
oard of Commissioners act as
rts to one another in terms of
ance at the Bank, but both of them
s in diferent realms.

December 31, 2016
TRANSACTIONS WITH RELATED-
Based on the Deed of Lease Agreement No. 17 dated

2014 of Pahala Sutrisno Amijoyo
Tampubolon, notary, in Jakarta, between PT Asean
Motor Internasional and PT Bank Harda International
Tbk, they have agreed to extend lease agreement on the
building that is the room in the building located on the
1st floor, 2nd floor, and 3rd floor which are located at
Jl. Kyai Haji Samanhudi No. 10-10 A, Central Jakarta.
The rent expense for the lease extension amounted to
226,700,000 for each month and the service
expense amounted to
96,305,000 for each month. This agreement lasts
10, 2012 until
Based on the Deed of Lease Extension No. 52 dated

October 21, 2014 of Tjoa Karina Juwita, S.H., notary,
in Jakarta, between Jefry Hakim with PT Bank Harda
Internasional Tbk, they have agreed to extend lease
agreement on a shop house located in Ruko Mega
Bekasi Block A No. 4, Jl. Cut Meutia Raya, East Bekasi,
West Java. The rent expense for the lease extension
210,000,000 for 3 years. This
agreement lasts for 3 years, starting on October 14,
Based on the Deed of Sale and Purchase
No.427/2014 and No.428/201410,
2014 of Inge Rubiati Wardhana, S.H., notary,in
Jakarta, between PT Bank Harda Internasional Tbk
with PT Asean Motor International, they have agreed
sale and purchase of land and building, located in Jl.
Gajah Mada No. 90 and 90 A, Krukut, Taman Sari, West
Jakarta by SHGB No. 987 and No. 1132, amounted to
Rp 7,300,000,000 and Rp 700,000,000, respectively.
December 31, 2016
GOVERNMENT GUARANTEE ON OBLIGATIONS
OF COMMERCIAL BANKS - Continued
In accordance with Indonesia Government Regulation

No. 66 tahun 2008 dated October 13, 2008, starting
2008 the LPS will guarantee bank
deposits of each customers in one bank for maximum
100,000,000, previously, was changed to
maximum of Rp 2,000,000,000.
Based on Circular Letter No. 17 Tahun 2016 on the

Evaluation Interest Rate Guarantee for Deposits at
Commercial Banks d13, 2016, the
interest rate guarantee period September 15, 2016 up to
January 15, 2017 for deposits in Commercial Banks is
6.25% for Rupiah and 0.75% for foreign currency.
As of December 31, 2016 and December 31, 2015, the
Bank is a participant of the program.
The Government guarantees premium that has been
paid for the periode December 31, 2016 and December
2015 amounting to 3.348.333.630 and Rp
3,688,085,968 respectively (Note 24).
SEGMENT INFORMATION
The Banks activities are entirely conventional bank so
the Banks segment information is not classified as
business segment, and is only classified by geographical
segment. The Bank reports the segment information
based on DKI Jakarta, West Java, Banten, East Java
e maximum exposure
ust be paid by the Bank
ntees issued occur or
ments, the maximum
to the number of
greed credit facility
he Bank's maximum
ancial instruments in
tion (on-balance sheet)
or other loan

December 31, 2016
OTHER
INFORMATIONS
ASSETS
Cash
sification of its loan
Bank Indonesia
other banks
Placement with
Bank Indonesia
and other banks
Securities
Loans - net
Interest receivables
Prepaid expenses
Fixed assets - net
Deferred tax assets
Intangible assets - net
Other Assets - net
Total assets
LIABILITIES
Obligation due
immediately
Deposits from
customers
Deposits from
other banks
Taxes payable
ure, hunting,
Unearned income
Accrued interests
Post-employment
benefits liabilities
Other liabilities
Total liabilities
Interest income - net

Income (loss) from
operation - net
Non-operating
income (expenses) - net
(45.978.206.362) ncome (loss) for the year
nal services
tration by types of the use of loan

O FINANCIAL STATEMENTS - Continued

T - Continued
sis - continued
l Assets That is Not Significant Individually
ectively Assessed Impairment
l assets value which is not individually

nt are loans and receivables given by banks
rs retail segments, namely debtors Micro and
terprises (SME), consumer financing loans
ng credit co- financing), and housing loans.
termines the impairment of financial assets

not significant individually and collectively,
fying the financial assets based on similar
ying values of financial assets that are not

nt individually and collectively impaired that
n overdue for more than 90 (ninety) days as
in the financial assets that have matured
impaired are financial assets that are not
d on an individual basis and have been
zed based on similar credit risk
ristics, to assess impairment for losses
ely that have been incurred but not yet
d (incurred but not yet reported)
s a policy that any credit provided should be

by collateral (Collateral Base), either in
m of movable goods and/or goods
ble with sufficient value and made binding in
nce with the provisions of applicable law.
ed credit can only be provided to the credit
yndicated Credit, Credit Multi Function, and
pe of Credit based on the Decision of the
Directors or the Credit Committee.
ENTS - Continued
therwise stated)
rates on deposits from

conditions and
he movement of the
rates ofered by
rates on deposits
the duration and
erest rates on current
ating and reviewed
h market conditions,
. Credit interest rate

ain margin above the
g the financing costs
s the risk that the

instrument fluctuate
interest rates. Fair
sk that the fair value
ctuated because of
es. Bank has exposure
est rates prevailing,
es the Bank's assets
classified according
ate of repricing or
therwise stated)
ENTS - Continued
therwise stated)

December 31, 2016
and 2015 are
8,696,258,359,
Assets That are Past Due But Not

s as a result of the structural

s and liabilities of the Bank. The
dity risk to ensure the ability to meet
mers or counterparty maturing by
aining the amount of liquid assets
he deposits from customers, the
or lending, fulfillment of liquidity
ep the amount of assets that matured
cover the amount of matured
y management is conducted by
ment of funds in the Primary Reserve
Secondary Reserve
tiary Reserve (Tertiary Reserve) in
he criteria and limits specified. The
rall management of liquidity needs
and operationally by the Treasury
idity risk using estimated cash flows,
s also performed stress testing for

e the level of Bank's ability in
essures in unusual conditions of
creasing liquidity risk, the Bank's

management eforts were undertaken
ne with the Loan to Funding Ratio
erall liquidity conditions can be
ting of the Banks
presents the cash flows from the

ounted financial liabilities and Banks
unts based on the period remaining
ENTS - Continued
therwise stated)
he cash flows from the

ncial liabilities and Banks
on the period remaining
the risk which is caused by

r disfunction of internal process
m and procedure), system error,
ernal problem, which influences the
o minimize operational risks in each
the Bank shall formulate policies and
its that are designated for intensive
ational losses risk in all aspects of
December 31, 2016, rating of the
n all working unit in the Bank is

e working unit as a first line of
ng and measuring operational risk
functional activities, monitoring and
vement steps or future action.
as second line of
e on improving and implementing
s, supervision, assessment, and
nagement process as guidance on
isk management and support
n improving the consideration and
agement risk principle.It also conduct
sessment of the implementation
y and adequacy of internal control on
n which is conducted by internal audit
s a risk that arises because the

comply with legislation
he Bank manages compliance risk
mprehensive review to ensure
ndard policy operations and
lementation of new product with
nce unit has
r to prevent
applicable legislation and the
mplementation of compliance
zation level and the business
(Secondary
pliance risks that faced by the

risk management actions
ferring to Bank Indonesias
risk management for
k's compliance with the

e by the Bank to the Financial
FSA) and/or other competent
k which is caused by the

al aspect, such as law demand,
egislation or the weakness of
ulfillment of legitimate contract
fect binding collateral. Bank
by ensuring all activities and
ness activities of the Bank with
ed on the regulation and
can protect the interests of the
to ensure that all activities and

ness activities of the Bank
based on the rules and
can protect the interests of the
Financial
Liabilities
Deposits from
customer
Deposits from
other banks
Accrued interest
the business activities of the Bank
Other liabilities
Total
tivities that include transparency
ment), customer complaints to
es, behavior of the Bank's
ng customers and communication
k and the whole banking system.


MENT - Continued
he risk caused by the establishment

n from inaccurate Bank's strategy,
ion-making that is not fixed or
s responsiveness to external
ent of strategic risk through the
decision-making process of each
and comprehensively by the
and Committees that have
monitoring the realization of
mparing the target to be achieved
e risk that retrieved is still within
ETS AND LIABILITIES


December 31, 2016
024/SK-
Analisis Laporan Keuangan PT Bank Harda international tbk 2016
Rasio Manajemen Utang
Rasio Utang
Total Utang 1.676.654.662.275
Total Aset 2.079.034.305.073
Rasio manajemen Utang = Total Utang / Total Aset 0.8064583919
Rasio Kelipatan Pembayaran Bunga

EBIT 295.184.252
Beban Bunga (122.279.282.738)
Rasio Kelipatan Pembayaran Bunga = EBIT / Beban Bunga -0.0024140169
Rasio Utang = Total Utang / Total Aset 50653864105595.1
Rasio Profitabilitas
ROA
Laba bersih 7.087.033.127
Total Aset 2.058.463.040.846
ROA = Laba bersih / Total aset 0.0034428761
ROE
Laba bersih 7.087.033.127
Ekuitas biasa (25.709.175.735)
ROE = Laba bersih / ekuitas biasa -0.2756616237
Rasio likuiditas
Total Asset Lancar 128467093520
Total Liabilitas Lancar 1.676.654.662.275
Rasio Lancar = Total Aset lancar/ Total Liabilitas Lancar 0.0732412756
Rasio Rentabilitas
Rentabilitas
Laba operasi 295.184.252
Beban operasi (85.278.494.743)
Rentabilitas = (Laba operasi-Beban operasi)/Laba operasi 289.8992016519
Rasio Solvabilitas
modal 381.808.378.571
total utang 1.676.654.662.275
Rasio Solvabilitas 4.3913511499
2015 Kenaikan/ Penurunan dalam Persen
1.703.065.873.807
2.079.034.305.073
0.8191619877 -0.0155080387
7.958.644.780
(148.170.837.918)
-0.0537126259 -0.9550568077
2758584886775.44 17.3622640537
7.087.033.127
2.079.034.305.073
0.0034088101 0.9993506718
7.087.033.127
381.808.378.571
0.0185617538 -15.8510548338
122800326287
1.703.065.873.807
0.0721054471 0.0157523264
7.958.644.780
(85.051.766.763)
11.6867147755 23.8058763495
375.968.431.266
1.703.065.873.807
4.5298108356 -3.0566328435
2016 2015
Rasio Lancar 0.0732412756 0.0721054471
Rasio manajemen Utang 0.8064583919 0.8191619877
Rasio Kelipatan -0.0024140169 -0.0537126259

Pembayaran Bunga
ROA 0.0034428761 0.0034088101
ROE -0.2756616237 0.0185617538
Rentabilitas 289.8992016519 11.6867147755
Rasio solvabilitas 4.3913511499 4.5298108356

Kenaikan/ Penurunan dalam Persen
0.0157523264
-0.0155080387
-0.9550568077
0.0099935067
-15.8510548338
23.8058763495
-0.0305663284
Penjelasan Analisis
Ada kenaikan sebesar 15,7% dari tahun 2015 dan hal ini menggambarkan perusahaan dalam kondisi
yang lebih baik dibandingkan tahun kemarin. Artinya jaminan atas aset untuk setiap kewajiban
lancarnya semakin besar.
Pada tahun 2015 ada Penurunan sebesar 0,5 % yang menunjukkan bahwa kondisi yang lebih baik ,
karena resiko keuangannya semakin rendah
ada penurunan sebesar 0,95% hal ini menunjukkan bahwa laba operasi dapat maenurun sampai
perusahaan tidak dapat memenuhi beban bunga sebesar 0,95%
ada kenaikan sebesar 0,9 dari tahun 2015 dan hal ini menunjukkan bahwa bank memiliki kempampuan
menghasilkan laba berasih berdasarkan tingkat aset yang dimiliki
ada penurunan sebesar 15% dari tahun 2015. hal ini menunjukkan bahwa bank memiliki penurunan
untuk menghasilkan laba bersih yang nilainya 15,85% dari nilai ekuitasnya
ada kenaikan sebesar 23,80% . Hal ini menunjukkan bahwa bank berada dalam kondisi yang baik dan
memiliki kemampuan bank memiliki aset untuk menghasilkan pendapatan sebesar 23,80%
ada penurunan sebesar 3,05% dari tahun 2015 . Hal ini menunjukkan bahwa bank tidak memiliki
kemampuan untuk membayar seluruh kewajibannya . Baik kewajiban jangka pendek maupun jangka
panjang jika bank di bubarkan atau dilikuidasi

BBHB

Diunggah oleh

Informasi Dokumen

Judul Asli

Hak Cipta

Format Tersedia

Bagikan dokumen Ini

Bagikan atau Tanam Dokumen

Opsi Berbagi

Apakah menurut Anda dokumen ini bermanfaat?

Apakah konten ini tidak pantas?

Hak Cipta:

Format Tersedia

BBHB

Diunggah oleh

Hak Cipta:

Format Tersedia

PT BANK HARDA INTERNASIONAL Tbk

LAPORAN KEUANGAN/FINANCIAL STATEMENTS

LAPORAN AUDITOR INDEPENDEN/

PT BANK HARDA INTERNASIONAL TBK

DAFTAR ISI / TABLE OF CONTENTS

SURAT PERNYATAAN DIREKSI

PT BANK HARDA INTERNASIONAL Tbk

PT BANK HARDA INTERNASIONAL Tbk

Liabilitas imbalan pasca-kerja 3v,20 17.506.281.695

Surplus revaluasi aset tetap 3n,13 22.777.406.814

PT BANK HARDA INTERNASIONAL Tbk

P endapatan administrasi dan denda 3y 5.322.941.944

PT BANK HARDA INTERNASIONAL Tbk

Catatan atas laporan keuangan merupakan ba

PT BANK HARDA INTERNASIONAL Tbk

P enurunan (kenaikan) aset operasi:

PT BANK HARDA INTERNASIONAL Tbk

PT BANK HARDA INTERNASIONAL Tbk

PT BANK HARDA INTERNASIONAL Tbk

Real estate , usaha

Jasa pendidikan 5.786.900.337 -

Jasa kesehatan dan

PT BANK HARDA INTERNASIONAL Tbk

makan minum 78.062.525.541 20.931.601.680

dan komunikasi 26.249.270.188 -

Real estate , usaha

PT BANK HARDA INTERNASIONAL Tbk

Jasa pendidikan 1.132.803.202 -

Jasa kesehatan dan

Sampai dengan 1 tahun

PT BANK HARDA INTERNASIONAL Tbk

PT BANK HARDA INTERNASIONAL Tbk

ekonomi adalah sebagai berikut:

Saldo awal tahun

S aldo akhir tahun

yang diberikan telah memadai.

Kredit yang mengalami

PT BANK HARDA INTERNASIONAL Tbk

PT BANK HARDA INTERNASIONAL Tbk PT BANK HARDA INTERNASIONAL Tbk

11. PENDAPATAN BUNGA YANG MASIH A 11. INTEREST RECEIVABLES

Pada tanggal 31 Desember 2016 dan

Kredit yang diberikan

PT BANK HARDA INTERNASIONAL Tbk

Jumlah tercatat bruto/

Saldo 1 januari 2016

PT BANK HARDA INTERNASIONAL Tbk

Jumlah tercatat bruto/

Balance January 1, 2015 23.683.000.000 6.517.521.650

PT BANK HARDA INTERNASIONAL Tbk

PT BANK HARDA INTERNASIONAL Tbk

Pada dan Untuk Tahun yang Berakhir Tanggal

Rp 468.139.805 (Catatan 25).

hirarki nilai wajar tingkat 2.

nilai tercatatnya adalah sebagai berikut:

Nilai perolehan - tanah

PT BANK HARDA INTERNASIONAL Tbk

PT BANK HARDA INTERNASIONAL Tbk

PT BANK HARDA INTERNASIONAL Tbk PT BANK HARDA INTERNASIONAL Tbk

PT BANK HARDA INTERNASIONAL Tbk PT BANK HARDA INTERNASIONAL Tbk

PT BANK HARDA INTERNASIONAL Tbk

PT BANK HARDA INTERNASIONAL Tbk PT BANK HARDA INTERNASIONAL Tbk

c. Deposito berjangka terdiri dari: c. Time deposits consists of:

PT BANK HARDA INTERNASIONAL Tbk