[1000000] General information

Informasi umum General information

31 December 2017
Nama entitas Asuransi Bina Dana Arta Entity name
Penjelasan perubahan nama dari akhir Explanation of change in name from the
periode laporan sebelumnya end of the preceding reporting period
Kode entitas ABDA Entity code
Nomor identifikasi entitas AA030 Entity identification number
Industri utama entitas Asuransi / Insurance Entity main industry
Sektor 8. Finance Sector
Subsektor 84. Insurance Subsector
Informasi pemegang saham pengendali Foreign Corporation Controlling shareholder information
Jenis entitas Local Company - Type of entity
Indonesia
Jenis efek yang dicatatkan Saham / Stock Type of listed securities
Jenis papan perdagangan tempat entitas Type of board on which the entity is listed
tercatat Pengembangan / Devel
Apakah merupakan laporan keuangan satu Entitas grup / Group Whether the financial statements are of an
entitas atau suatu kelompok entitas entity individual entity or a group of entities
Periode penyampaian laporan keuangan Period of financial statements submissions
Tahunan / Annual
Tanggal awal periode berjalan 2017-01-01 Current period start date
Tanggal akhir periode berjalan 2017-12-31 Current period end date
Tanggal akhir tahun sebelumnya 2016-12-31 Prior year end date
Tanggal awal periode sebelumnya 2016-01-01 Prior period start date
Tanggal akhir periode sebelumnya 2016-12-31 Prior period end date
Mata uang pelaporan Rupiah / IDR Description of presentation currency
Kurs konversi pada tanggal pelaporan jika Conversion rate at reporting date if
mata uang penyajian selain rupiah presentation currency is other than rupiah
Pembulatan yang digunakan dalam Level of rounding used in financial
penyajian jumlah dalam laporan keuangan statements
Ribuan / In Thousand
Jenis laporan atas laporan keuangan Diaudit / Audited Type of report on financial statements
Jenis opini auditor Wajar Tanpa Pengecuali Type of auditor's opinion
Hal yang diungkapkan dalam paragraf Matters disclosed in emphasis-of-matter or
pendapat untuk penekanan atas suatu other-matter paragraph, if any
masalah atau paragraf penjelasan lainnya,
jika ada
Hasil penugasan review Result of review engagement
Tanggal laporan audit atau hasil laporan February 28, 2018 Date of auditor's opinion or result of review
review report
Auditor tahun berjalan Paul Hadiwinata, Current year auditor
Hidajat, Arsono,
Nama partner audit tahun berjalan Retno Dwi Andani, Name of current year audit signing partner
S.E., Ak., CPA, CA
Lama tahun penugasan partner yang Number of years served as audit signing
menandatangani partner
Auditor tahun sebelumnya Paul Hadiwinata, Prior year auditor
Hidajat, Arsono ,
Nama partner audit tahun sebelumnya Santoso Chandra, Name of prior year audit signing partner
S.E., M.M., Ak., CPA
Kepatuhan terhadap pemenuhan Ya / Yes Whether in compliance with BAPEPAM LK
peraturan BAPEPAM LK VIII G 11 tentang VIII G 11 rules concerning responsibilities
tanggung jawab direksi atas laporan of board of directors on financial
keuangan statements
Kepatuhan terhadap pemenuhan Ya / Yes Whether in compliance with BAPEPAM LK
peraturan BAPEPAM LK VIII A dua VIII A two rules concerning independence
tentang independensi akuntan yang of accountant providing audit services in
memberikan jasa audit di pasar modal capital market
[6220000] Statement of financial position presented using order of liquidity - Insurance Indus

Laporan posisi keuangan Statement of financial

position
31 December 2017 31 December 2016
Aset Assets
Kas dan setara kas 505,500,828 862,527,281 Cash and cash equivalents
Piutang hasil investasi 12,300,234 11,843,498 Investment income receivables
Piutang premi 192,904,620 256,000,551 Premium receivables
Piutang reasuransi 1,402,343 4,211,131 Reinsurance receivables
Piutang koasuransi Coinsurance receivables
Piutang retrosesi Retrocession receivables
Piutang lainnya 61,578,080 6,625,008 Other receivables
Aset reasuransi 42,571,985 45,030,067 Reinsurance assets
Investasi Investments
Investasi dalam deposito berjangka 85,300,000 28,000,000 Investments in time deposits
Investasi pada efek dan reksadana 31,470,898 29,048,276 Investments on securities and
yang diukur pada nilai wajar melalui mutual funds at fair value through
laba rugi profit or loss
Investasi pada efek yang tersedia 1,722,436,499 1,254,315,000 Investments on available-for-sale
untuk dijual securities
Investasi pada efek yang dimiliki Investments on held-to-maturity
hingga jatuh tempo securities
Penyertaan saham 9,184,919 9,324,878 Investments in shares
Investasi lainnya Other investments
Investasi pemegang polis pada kontrak Investments of policyholder in unit-linked
unit-linked contracts
Biaya dibayar dimuka 7,425,696 8,375,223 Prepaid expenses
Jaminan Guarantees
Pajak dibayar dimuka 0 24,106 Prepaid taxes
Aset tidak lancar atau kelompok lepasan Non-current assets or disposal groups
diklasifikasikan sebagai dimiliki untuk classified as held-for-sale
dijual
Aset tidak lancar atau kelompok lepasan Non-current assets or disposal groups
diklasifikasikan sebagai dimiliki untuk classified as held-for-distribution to
didistribusikan kepada pemilik owners
Aset pajak tangguhan 783,455 87,703 Deferred tax assets
Aset retrosesi Retrocession assets
Biaya akuisisi tangguhan Deferred acquisition costs
Goodwill Goodwill
Aset takberwujud selain goodwill Intangible assets other than goodwill
Properti investasi 186,865,600 189,280,211 Investment properties
Aset tetap 93,794,209 93,148,671 Property and equipment
Aset imbalan pasca kerja Post-employment benefit assets
Aset pengampunan pajak Tax amnesty assets
Aset lainnya 13,086,512 15,997,343 Other assets
Jumlah aset 2,966,605,878 2,813,838,947 Total assets
Liabilitas, dana tabarru, dan ekuitas Liabilities, tabarru funds and equity
Liabilitas Liabilities
 Utang reasuransi 5,392,820 5,390,575 Reinsurance payables
Utang komisi 24,062,424 45,558,315 Commission payables
Utang klaim 24,471,229 23,456,352 Claim payables
Utang retrosesi Retrocession payables
Utang dividen Dividends payable
Utang pajak 26,839,777 11,289,432 Taxes payable
Beban akrual Accrued expenses
Liabilitas sewa pembiayaan Finance lease liabilities
Titipan premi Premium deposits
Liabilitas yang secara langsung Liabilities directly associated with
berhubungan dengan aset tidak non-current assets or disposal
lancar atau kelompok lepasan yang groups classified as held-for-sale or
diklasifikasikan sebagai dimiliki as held-for-distribution to owners
untuk dijual atau dimiliki untuk
didistribusikan kepada pemilik

Liabilitas kepada pemegang polis Liabilities to policyholder in unit-

unit-linked linked contracts
Liabilitas kontrak asuransi Insurance contract liabilities
Liabilitas asuransi atas premi 1,246,221,289 1,233,768,819 Insurance liabilities on unearned
yang belum merupakan premium
pendapatan
Liabilitas asuransi atas estimasi 221,226,551 210,120,110 Insurance liabilities on estimated
liabilitas klaim claims liability
Liabilitas asuransi atas manfaat Insurance liabilities for future
polis masa depan policy benefits
Provisi yang timbul dari kerugian Provisions for losses arising
tes kecukupan liabilitas resulting from liability adequacy
test
Liabilitas pajak tangguhan 0 16,496,340 Deferred tax liabilities
Kewajiban imbalan pasca kerja 22,891,203 21,701,140 post-employment benefit
Liabilitas pengampunan pajak obligations
Tax amnesty liabilities
Liabilitas lainnya 20,374,018 14,384,279 Other liabilities
Jumlah liabilitas 1,591,479,311 1,582,165,362 Total liabilities
Jumlah akumulasi dana tabarru (226,085) (523,349) Total accumulated tabarru's funds
Ekuitas Equity
Ekuitas yang diatribusikan kepada Equity attributable to equity owners
pemilik entitas induk of parent entity
Saham biasa 193,316,724 193,316,724 Common stocks
Saham preferen Preferred stocks
Tambahan modal disetor 8,109,426 8,109,426 Additional paid-in capital
Saham tresuri Treasury stocks
Uang muka setoran modal Advances in capital stock
Opsi saham Stock options
Cadangan revaluasi Revaluation reserves
Cadangan selisih kurs Reserve of exchange differences
penjabaran on translation
Cadangan perubahan nilai wajar Reserve for changes in fair value
aset keuangan tersedia untuk of available-for-sale financial
dijual
Cadangan keuntungan Reserve of gains (losses) assets
from
(kerugian) investasi pada investments in equity instruments
instrumen
Cadangan ekuitas
pembayaran berbasis Reserve of share-based
saham payments
Cadangan lindung nilai arus kas Reserve of cash flow hedges
 Cadangan pengukuran kembali Reserve of remeasurements of
program imbalan pasti defined benefit plans
Cadangan lainnya Other reserves
Komponen ekuitas lainnya 232,214,326 194,297,140 Other components of equity
Saldo laba (akumulasi kerugian) Retained earnings (deficit)
Saldo laba yang telah 6,000,000 5,750,000 Appropriated retained
ditentukan penggunaannya earnings
Saldo laba yang belum 935,658,708 830,672,128 Unappropriated retained
ditentukan penggunaannya earnings
Jumlah ekuitas yang 1,375,299,184 1,232,145,418 Total equity attributable to equity
diatribusikan kepada pemilik owners of parent entity
entitas induk
Proforma ekuitas Proforma equity
Kepentingan non-pengendali 53,468 51,516 Non-controlling interests
Jumlah ekuitas 1,375,352,652 1,232,196,934 Total equity
Jumlah liabilitas, dana tabarru dan 2,966,605,878 2,813,838,947 Total liabilities, tabarru funds and equity
ekuitas
ce Industry
[6312000] Statement of profit or loss and other comprehensive income, OCI components pres
net of tax, by nature - Insurance Industry

Laporan laba rugi dan Statement of profit or loss

penghasilan komprehensif and other comprehensive
lain income

31 December 2017 31 December 2016

Pendapatan dari premi asuransi 1,172,444,769 1,178,111,320 Revenue from insurance premiums
Premi reasuransi (44,824,656) (44,802,460) Reinsurance premiums
Premi retrosesi Retrocession premiums
Penurunan (kenaikan) premi yang belum (12,699,340) 68,519,201 Decrease (increase) in unearned
merupakan pendapatan premiums
Penurunan (kenaikan) pendapatan premi Decrease (increase) in premium income
disesikan kepada reasuradur ceded to reinsurancer
Pendapatan komisi Commission income
Pendapatan bersih investasi 131,466,239 114,544,102 Net investment income
Penerimaan ujrah Ujrah received
Laba (rugi) penjualan investasi pada efek Gains (losses) on sale of securities and
dan reksadana yang diukur pada nilai mutual funds at fair value through profit of
wajar melalui laba rugi loss
Laba (rugi) penjualan efek yang tersedia Gains (losses) on sale of available-for-sale
untuk dijual securities
Laba (rugi) penjualan pada penyertaan Gains (losses) on sale of shares of stock
saham
Laba (rugi) yang belum direalisasi dari efek Unrealised fair value gains (losses) on
dan reksadana pada nilai wajar melalui securities and mutual funds at fair value
laba rugi through profit or loss
Penghasilan underwriting lainnya 873,852 1,708,528 Other underwriting income
Beban klaim (668,965,048) (743,908,359) Claim expenses
Klaim reasuransi 7,326,703 25,522,414 Reinsurance claims
Klaim retrosesi Retrocession claims
Kenaikan (penurunan) estimasi liabilitas (13,820,741) 14,126,753 Increase (decrease) in estimated claims
klaim liability
Kenaikan (penurunan) liabilitas manfaat Increase (decrease) in liability for future
polis masa depan policy benefit
Kenaikan (penurunan) provisi yang timbul Increase (decrease) in provision for losses
dari tes kecukupan liabilitas arising from liability adequacy test
Kenaikan (penurunan) liabilitas asuransi Increase (decrease) in insurance liabilities
yang disesikan kepada reasuradur ceded to reinsurers
Kenaikan (penurunan) liabilitas pemegang Increase (decrease) in liabilities to
polis pada kontrak unit-linked policyholder in unit-linked contracts
Beban komisi (148,320,813) (214,666,274) Commission expenses
Beban underwriting lainnya (1,624,520) (1,432,903) Other underwriting expenses
Ujrah dibayar Ujrah paid
Beban akuisisi dari kontrak asuransi Acquisition costs of insurance contracts
Beban umum dan administrasi (256,836,736) (200,516,184) General and administrative expenses
Jumlah laba (rugi) sebelum pajak 165,019,709 197,206,138 Total profit (loss) before tax
penghasilan
Pendapatan (beban) pajak (4,197,568) (23,724,488) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi yang 160,822,141 173,481,650 Total profit (loss) from continuing
dilanjutkan operations
Laba (rugi) dari operasi yang dihentikan
Jumlah laba (rugi)
Pendapatan komprehensif lainnya, setelah
pajak
Pendapatan komprehensif lainnya yang
tidak akan direklasifikasi ke laba rugi,
setelah pajak
Pendapatan komprehensif lainnya
atas keuntungan (kerugian) hasil
revaluasi aset tetap, setelah pajak
Pendapatan komprehensif lainnya
atas pengukuran kembali kewajiban
manfaat pasti, setelah pajak
Penyesuaian lainnya atas
pendapatan komprehensif lainnya
yang tidak akan direklasifikasi ke
laba rugi, setelah pajak
Jumlah pendapatan komprehensif
lainnya yang tidak akan
direklasifikasi ke laba rugi, setelah
pajak
Pendapatan komprehensif lainnya yang
akan direklasifikasi ke laba rugi, setelah
pajak
Keuntungan (kerugian) selisih kurs
penjabaran, setelah pajak
Penyesuaian reklasifikasi selisih
kurs penjabaran, setelah pajak
Keuntungan (kerugian) yang belum
direalisasi atas perubahan nilai
wajar aset keuangan yang tersedia
untuk dijual, setelah pajak
Penyesuaian reklasifikasi atas aset
keuangan tersedia untuk dijual,
setelah pajak
Keuntungan (kerugian) lindung nilai
arus kas, setelah pajak
Penyesuaian reklasifikasi atas
lindung nilai arus kas, setelah pajak
Nilai tercatat dari aset (liabilitas)
non-keuangan yang perolehan atau
keterjadiannya merupakan suatu
prakiraan transaksi yang
kemungkinan besar terjadi yang
dilindung nilai, setelah pajak
Keuntungan (kerugian) lindung nilai
investasi bersih kegiatan usaha luar
negeri, setelah pajak
Penyesuaian reklasifikasi atas
lindung nilai investasi bersih
kegiatan usaha luar negeri, setelah
pajak
Bagian pendapatan komprehensif
lainnya dari entitas asosiasi yang
dicatat dengan menggunakan
metode ekuitas, setelah pajak
Profit (loss) from discontinued operations
160,822,141 173,481,650 Total profit (loss)
Other comprehensive income, after tax
Other comprehensive income that will
not be reclassified to profit or loss, after
tax
Other comprehensive income for
gains (losses) on revaluation of
property and equipment, after tax
288,992 830,903 Other comprehensive income for
remeasurement of defined benefit
obligation, after tax
Other adjustments to other
comprehensive income that will not
be reclassified to profit or loss, after
tax
288,992 830,903 Total other comprehensive income
that will not be reclassified to profit
or loss, after tax
Other comprehensive income that may
be reclassified to profit or loss, after tax
Gains (losses) on exchange
differences on translation, after tax
Reclassification adjustments on
exchange differences on
translation, after tax
37,917,186 (83,811,484) Unrealised gains (losses) on
changes in fair value of available-
for-sale financial assets, after tax
Reclassification adjustments on
available-for-sale financial assets,
after tax
Gains (losses) on cash flow
hedges, after tax
Reclassification adjustments on
cash flow hedges, after tax
Carrying amount of non-financial
asset (liability) whose acquisition or
incurrence was hedged on highly
probable forecast transaction,
adjusted from equity, after tax
Gains (losses) on hedges of net
investments in foreign operations,
after tax
Reclassification adjustments on
hedges of net investments in
foreign operations, after tax
Share of other comprehensive
income of associates accounted for
using equity method, after tax
 Bagian pendapatan komprehensif
lainnya dari entitas ventura
bersama yang dicatat dengan
menggunakan metode ekuitas,
setelah pajak
Penyesuaian lainnya atas
pendapatan komprehensif lainnya
yang akan direklasifikasi ke laba
rugi, setelah pajak
Jumlah pendapatan komprehensif
lainnya yang akan direklasifikasi ke
laba rugi, setelah pajak
Jumlah pendapatan komprehensif
lainnya, setelah pajak
Jumlah laba rugi komprehensif
Laba (rugi) yang dapat diatribusikan
Laba (rugi) yang dapat diatribusikan ke
entitas induk
Laba (rugi) yang dapat diatribusikan ke
kepentingan non-pengendali
Laba rugi komprehensif yang dapat
diatribusikan
Laba rugi komprehensif yang dapat
diatribusikan ke entitas induk
Laba rugi komprehensif yang dapat
diatribusikan ke kepentingan non-
pengendali
Laba (rugi) per saham
Laba per saham dasar diatribusikan
kepada pemilik entitas induk
Laba (rugi) per saham dasar dari
operasi yang dilanjutkan
Laba (rugi) per saham dasar dari
operasi yang dihentikan
Laba (rugi) per saham dilusian
Laba (rugi) per saham dilusian dari
operasi yang dilanjutkan
Laba (rugi) per saham dilusian dari
operasi yang dihentikan
Share of other comprehensive
income of joint ventures accounted
for using equity method, after tax
Other adjustments to other
comprehensive income that may be
reclassified to profit or loss, after
tax
37,917,186 (83,811,484) Total other comprehensive income
that may be reclassified to profit or
loss, after tax
38,206,178 (82,980,581) Total other comprehensive income, after
tax
199,028,319 90,501,069 Total comprehensive income
Profit (loss) attributable to
160,820,176 173,478,266 Profit (loss) attributable to parent entity
1,965 3,384 Profit (loss) attributable to non-
controlling interests
Comprehensive income attributable to
199,026,367 90,497,696 Comprehensive income attributable to
parent entity
1,952 3,373 Comprehensive income attributable to
non-controlling interests
Earnings (loss) per share
Basic earnings per share attributable to
equity owners of the parent entity
259.00 279.00 Basic earnings (loss) per share
from continuing operations
Basic earnings (loss) per share
from discontinued operations
Diluted earnings (loss) per share
Diluted earnings (loss) per share
from continuing operations
Diluted earnings (loss) per share
from discontinued operations
ents presented
[6410000] Statement of changes in equity - Insurance Industry - Current Year

31 December 2017

Laporan perubahan
ekuitas

Saham biasa Saham preferen Tambahan modal disetor

Common stocks Preferred stocks Additional paid-in capital

Posisi ekuitas
Saldo awal periode sebelum 193,316,724 8,109,426
penyajian kembali
Penyesuaian
Penerapan awal standar
akuntansi baru dan revisi
Perubahan kebijakan
akuntansi secara sukarela
Koreksi kesalahan periode
lalu
Penyesuaian lainnya
Posisi ekuitas, awal periode 193,316,724 8,109,426

Laba (rugi)
Pendapatan komprehensif lainnya
Pembentukan cadangan umum
Distribusi dividen kas
Distribusi dividen saham
Penerbitan saham biasa
Penerbitan saham preferen
Biaya emisi efek
Penerbitan instrumen yang dapat
dikonversi
Kenaikan (penurunan) ekuitas
melalui transaksi saham tresuri

Kenaikan (penurunan) ekuitas

melalui transaksi pembayaran
berbasis saham
Pelaksanaan instrumen yang
dapat dikonversi
Pelaksanaan waran
Kenaikan (penurunan) ekuitas
melalui transaksi dengan pemilik
ekuitas
Setoran modal dari kepentingan
non-pengendali
Perubahan kepentingan non-
pengendali atas akuisisi entitas
anak
Perubahan kepentingan non-
pengendali atas pendirian entitas
anak
Perubahan kepentingan non-
pengendali atas pelepasan entitas
anak
Perubahan kepentingan non-
pengendali atas pelepasan
operasi yang dihentikan
Perubahan kepentingan non-
pengendali atas pelepasan
sebagian kepemilikan pada entitas
anak yang tidak mengakibatkan
hilangnya pengendalian

Perubahan kepentingan non-

pengendali atas transaksi lainnya
dengan kepentingan non-
pengendali
Eliminasi defisit dalam rangka
kuasi reorganisasi
Pelaksanaan opsi saham
Dampak penerapan PSAK No. 70
atas aset pengampunan pajak
Transaksi ekuitas lainnya
Posisi ekuitas, akhir periode 193,316,724 8,109,426
Saham tresuri Uang muka setoran modal Opsi saham Cadangan revaluasi

Treasury stocks Advances in capital stock Stock options Revaluation reserves


Cadangan selisih kurs
penjabaran
Reserve of exchange
differences on translation
Cadangan perubahan nilai Cadangan keuntungan
wajar aset keuangan (kerugian) investasi pada Cadangan pembayaran
tersedia untuk dijual instrumen ekuitas berbasis saham
Reserve for changes in fair Reserve of gains (losses) from
value of available-for-sale investments in equity Reserve of share-based
financial assets instruments payments
 Cadangan pengukuran
Cadangan lindung nilai kembali program imbalan Kepentingan ekuitas
arus kas pasti Cadangan lainnya lainnya

Reserve of remeasurements of
Reserve of cash flow hedges defined benefit plans Other reserves Other equity interests
Selisih transaksi ekuitas
dengan pihak non-
pengendali
Difference in value of equity
transactions with non-
controlling interests
Transaksi dengan pihak
non-pengendali lainnya
Other transactions with non-
controlling interests
Komponen transaksi
ekuitas lainnya
Other components of equity
transactions
Saldo laba yang telah
ditentukan
penggunaannya
Appropriated retained earnings

194,297,140 5,750,000

194,297,140 5,750,000

37,917,186
250,000
232,214,326 6,000,000
Saldo laba yang belum Ekuitas yang dapat
ditentukan diatribusikan kepada Kepentingan non-
penggunaannya entitas induk Proforma ekuitas pengendali

Unappropriated retained Equity attributable to parent

earnings entity Proforma equity Non-controlling interests

830,672,128 1,232,145,418 51,516

830,672,128 1,232,145,418 51,516

160,820,176 160,820,176 1,965

289,005 38,206,191 (13)
(250,000)
(55,872,601) (55,872,601)
935,658,708 1,375,299,184 53,468
 Statement of changes in
equity

Ekuitas

Equity
Equity position
1,232,196,934 Balance before restatement at
beginning of period
Adjustments
Initial adoption of new and
revised accounting standards
Voluntary changes in
accounting policies
Correction of prior period
errors
Other adjustments
1,232,196,934 Equity position, beginning of the
period
160,822,141 Profit (loss)
38,206,178 Other comprehensive income
Allocation for general reserves
(55,872,601) Distributions of cash dividends
Distributions of stock dividends
Issuance of common stocks
Issuance of preferred stocks
Stock issuance costs
Issuance of convertible
instruments
Increase (decrease) in equity
through treasury stock
transactions
Increase (decrease) in equity
through share-based payment
transactions
Exercise of convertible
instruments
Exercise of warrants
Increase (decrease) in equity
through transactions with owner's
equity
Stock subscription from non-
controlling interests
Changes in non-controlling
interests due to acquisition of
subsidiaries
Changes in non-controlling
interests due to establishment of
subsidiaries
 Changes in non-controlling
interests due to disposal of
subsidiaries
Changes in non-controlling
interests due to disposal of a
discontinued operation
Changes in non-controlling
interests due to partial disposal of
interests in subsidiaries without
loss of control

Changes in non-controlling
interests due to other transactions
with non-controlling interests

Elimination of deficit in connection

with quasi-reorganisation
Stock options exercised
Impact of PSAK No. 70 adoption
on tax amnesty assets
Other equity transactions
1,375,352,652 Equity position, end of the period
[6410000] Statement of changes in equity - Insurance Industry - Prior Year

31 December 2016

Laporan perubahan
ekuitas

Saham biasa Saham preferen Tambahan modal disetor

Common stocks Preferred stocks Additional paid-in capital

Posisi ekuitas
Saldo awal periode sebelum 193,316,724 8,109,426
penyajian kembali
Penyesuaian
Penerapan awal standar
akuntansi baru dan revisi
Perubahan kebijakan
akuntansi secara sukarela
Koreksi kesalahan periode
lalu
Penyesuaian lainnya
Posisi ekuitas, awal periode 193,316,724 8,109,426

Laba (rugi)
Pendapatan komprehensif lainnya
Pembentukan cadangan umum
Distribusi dividen kas
Distribusi dividen saham
Penerbitan saham biasa
Penerbitan saham preferen
Biaya emisi efek
Penerbitan instrumen yang dapat
dikonversi
Kenaikan (penurunan) ekuitas
melalui transaksi saham tresuri

Kenaikan (penurunan) ekuitas

melalui transaksi pembayaran
berbasis saham
Pelaksanaan instrumen yang
dapat dikonversi
Pelaksanaan waran
Kenaikan (penurunan) ekuitas
melalui transaksi dengan pemilik
ekuitas
Setoran modal dari kepentingan
non-pengendali
Perubahan kepentingan non-
pengendali atas akuisisi entitas
anak
Perubahan kepentingan non-
pengendali atas pendirian entitas
anak
Perubahan kepentingan non-
pengendali atas pelepasan entitas
anak
Perubahan kepentingan non-
pengendali atas pelepasan
operasi yang dihentikan
Perubahan kepentingan non-
pengendali atas pelepasan
sebagian kepemilikan pada entitas
anak yang tidak mengakibatkan
hilangnya pengendalian

Perubahan kepentingan non-

pengendali atas transaksi lainnya
dengan kepentingan non-
pengendali
Eliminasi defisit dalam rangka
kuasi reorganisasi
Pelaksanaan opsi saham
Dampak penerapan PSAK No. 70
atas aset pengampunan pajak
Transaksi ekuitas lainnya
Posisi ekuitas, akhir periode 193,316,724 8,109,426
Saham tresuri Uang muka setoran modal Opsi saham Cadangan revaluasi

Treasury stocks Advances in capital stock Stock options Revaluation reserves


Cadangan selisih kurs
penjabaran
Reserve of exchange
differences on translation
Cadangan perubahan nilai Cadangan keuntungan
wajar aset keuangan (kerugian) investasi pada Cadangan pembayaran
tersedia untuk dijual instrumen ekuitas berbasis saham
Reserve for changes in fair Reserve of gains (losses) from
value of available-for-sale investments in equity Reserve of share-based
financial assets instruments payments
 Cadangan pengukuran
Cadangan lindung nilai kembali program imbalan Kepentingan ekuitas
arus kas pasti Cadangan lainnya lainnya

Reserve of remeasurements of
Reserve of cash flow hedges defined benefit plans Other reserves Other equity interests
Selisih transaksi ekuitas
dengan pihak non-
pengendali
Difference in value of equity
transactions with non-
controlling interests
Transaksi dengan pihak
non-pengendali lainnya
Other transactions with non-
controlling interests
Komponen transaksi
ekuitas lainnya
Other components of equity
transactions
Saldo laba yang telah
ditentukan
penggunaannya
Appropriated retained earnings

278,108,624 5,500,000

278,108,624 5,500,000

(83,811,484)
250,000
194,297,140 5,750,000
Saldo laba yang belum Ekuitas yang dapat
ditentukan diatribusikan kepada Kepentingan non-
penggunaannya entitas induk Proforma ekuitas pengendali

Unappropriated retained Equity attributable to parent

earnings entity Proforma equity Non-controlling interests

737,317,816 1,222,352,590 48,143

737,317,816 1,222,352,590 48,143

173,478,266 173,478,266 3,384

830,914 (82,980,570) (11)
(250,000)
(80,704,868) (80,704,868)
830,672,128 1,232,145,418 51,516
 Statement of changes in
equity

Ekuitas

Equity
Equity position
1,222,400,733 Balance before restatement at
beginning of period
Adjustments
Initial adoption of new and
revised accounting standards
Voluntary changes in
accounting policies
Correction of prior period
errors
Other adjustments
1,222,400,733 Equity position, beginning of the
period
173,481,650 Profit (loss)
(82,980,581) Other comprehensive income
Allocation for general reserves
(80,704,868) Distributions of cash dividends
Distributions of stock dividends
Issuance of common stocks
Issuance of preferred stocks
Stock issuance costs
Issuance of convertible
instruments
Increase (decrease) in equity
through treasury stock
transactions
Increase (decrease) in equity
through share-based payment
transactions
Exercise of convertible
instruments
Exercise of warrants
Increase (decrease) in equity
through transactions with owner's
equity
Stock subscription from non-
controlling interests
Changes in non-controlling
interests due to acquisition of
subsidiaries
Changes in non-controlling
interests due to establishment of
subsidiaries
 Changes in non-controlling
interests due to disposal of
subsidiaries
Changes in non-controlling
interests due to disposal of a
discontinued operation
Changes in non-controlling
interests due to partial disposal of
interests in subsidiaries without
loss of control

Changes in non-controlling
interests due to other transactions
with non-controlling interests

Elimination of deficit in connection

with quasi-reorganisation
Stock options exercised
Impact of PSAK No. 70 adoption
on tax amnesty assets
Other equity transactions
1,232,196,934 Equity position, end of the period
[6510000] Statement of cash flows, direct method - Insurance Industry

Laporan arus kas Statement of cash flows

31 December 2017 31 December 2016
Arus kas dari aktivitas operasi Cash flows from operating activities
Penerimaan premi asuransi 1,235,539,246 1,279,121,715 Receipts from insurance premiums
Penerimaan klaim reasuransi 10,228,239 26,937,611 Receipts from reinsurance claims
Penerimaan komisi Receipts from commission
Penerimaan klaim retrosesi Receipts from retrocession claims
Pembayaran komisi (169,938,539) (194,197,382) Payments of commission
Pembayaran premi reasuransi (44,821,596) (44,625,894) Payments for reinsurance premiums
Pembayaran klaim dan manfaat (667,762,311) (744,772,154) Payments for insurance claims and
asuransi benefits
Pembayaran premi retrosesi Payments for retrocession premiums
Pembayaran beban underwriting lainnya (1,624,418) (1,432,903) Payments for other underwriting
expenses
Pembayaran beban umum dan (230,664,386) (180,392,022) Payments for general and administrative
administrasi expenses
Pembayaran beban pemasaran Payments for marketing expenses
Pembayaran gaji dan tunjangan Payments for salaries and allowances
Penerimaan bunga dari aktivitas operasi Interests received from operating
activities
Pembayaran bunga dari aktivitas Interests paid from operating activities
operasi
Penerimaan pengembalian (44,171,614) (23,952,616) Income taxes refunded (paid) from
(pembayaran) pajak penghasilan dari operating activities
aktivitas operasi
Pengembalian (penempatan) uang Repayment (placement) of refundable
jaminan deposits
Penerimaan (pengeluaran) kas lainnya (22,822,401) 4,518,350 Other cash inflows (outflows) from
dari aktivitas operasi operating activities
Jumlah arus kas bersih yang diperoleh 63,962,220 121,204,705 Total net cash flows received from (used
dari (digunakan untuk) aktivitas operasi in) operating activities
Arus kas dari aktivitas investasi Cash flows from investing activities
Penerimaan hasil investasi 124,424,945 108,587,381 Receipts of investment income
Penerimaan dari penjualan investasi Proceeds from sales of investments
Penerimaan dari penjualan aset tetap 49,147 78,616 Proceeds from disposal of property and
equipment
Pembayaran untuk perolehan aset tetap (2,907,953) (5,478,343) Payments for acquisition of property and
equipment
Penerimaan dari penjualan properti Proceeds from disposal of investment
investasi properties
Pembayaran untuk perolehan properti (4,492,600) (8,462,211) Payments for acquisition of investment
investasi properties
Penerimaan dari penjualan aset Proceeds from disposal of intangible
takberwujud assets
Pembayaran untuk perolehan aset Payments for acquisition of intangible
takberwujud assets
Penerimaan dari penjualan aset non- Proceeds from disposal of other non-
keuangan lainnya financial assets
Pembayaran untuk perolehan aset non- Payments for acquisition of other non-
keuangan lainnya financial assets
 Penerimaan dari (pembayaran kepada)
pinjaman polis
Penerimaan dividen dari aktivitas
investasi
Penerimaan bunga dari aktivitas
investasi
Pembayaran bunga dari aktivitas
investasi
Penerimaan pengembalian
(pembayaran) pajak penghasilan dari
aktivitas investasi
Penerimaan (pengeluaran) kas lainnya
dari aktivitas investasi
Jumlah arus kas bersih yang diperoleh
dari (digunakan untuk) aktivitas investasi
Arus kas dari aktivitas pendanaan
Pembayaran dividen dari aktivitas
pendanaan
Penerimaan dari penerbitan saham
biasa
Penerimaan dari penerbitan saham
preferen
Pembayaran biaya emisi saham
Penerimaan bunga dari aktivitas
pendanaan
Pembayaran bunga dari aktivitas
pendanaan
Penerimaan pengembalian
(pembayaran) pajak penghasilan dari
aktivitas pendanaan
Penerimaan (pengeluaran) kas lainnya
dari aktivitas pendanaan
Jumlah arus kas bersih yang diperoleh
dari (digunakan untuk) aktivitas
pendanaan
Jumlah kenaikan (penurunan) bersih kas
dan setara kas
Kas dan setara kas arus kas, awal periode
Efek perubahan nilai kurs pada kas dan
setara kas
Kenaikan (penurunan) kas dan setara kas
lainnya
Kas dan setara kas arus kas, akhir periode
Receipts from (payments for) policy
loans
Dividends received from investing
activities
Interests received from investing
activities
Interests paid from investing activities
Income taxes refunded (paid) from
investing activities
(482,189,611) (343,799,498) Other cash inflows (outflows) from
investing activities
(365,116,072) (249,074,055) Total net cash flows received from (used
in) investing activities
Cash flows from financing activities
(55,872,601) (80,704,868) Dividends paid from financing activities
Proceeds from issuance of common
stocks
Proceeds from issuance of preferred
stocks
Payments of stock issuance costs
Interests received from financing
activities
Interests paid from financing activities
Income taxes refunded (paid) from
financing activities
Other cash inflows (outflows) from
financing activities
(55,872,601) (80,704,868) Total net cash flows received from (used
in) financing activities
(357,026,453) (208,574,218) Total net increase (decrease) in cash and
cash equivalents
862,527,281 1,071,101,499 Cash and cash equivalents cash flows,
beginning of the period
Effect of exchange rate changes on cash
and cash equivalents
Other increase (decrease) in cash and
cash equivalents
505,500,828 862,527,281 Cash and cash equivalents cash flows, end
of the period