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The original financial statements included herein are in the
Indonesian language.
PT BRI DANAREKSA SEKURITAS PT BRI DANAREKSA SEKURITAS
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2021 dan untuk As of December 31, 2021 and
tahun yang berakhir pada tanggal tersebut for the year then ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. KLASIFIKASI ASET DAN LIABILITAS 36. CLASSIFICATION OF ASSETS AND FINANCIAL
KEUANGAN PADA TANGGAL IMPLEMENTASI LIABILITES IN THE EARLY IMPLEMENTATION
AWAL PSAK NO. 71 DAN PSAK NO. 73 (lanjutan) OF PSAK NO. 71 AND PSAK NO. 73 (continued)
Tabel berikut menyajikan dampak atas penerapan The following table summarises effect of
PSAK No. 71 pada saat tanggal 1 Januari 2020: implementation of PSAK No. 71 as of January 1,
2020:
1 Januari/January 1, 2020
Penyesuaian
Sebelum PSAK No. 71/ Setelah
penyesuaian/ PSAK No. 71 penyesuaian/
Before adjustment Adjustment After Adjustment
Aset Assets
Kas dan setara kas – neto 278.150.557 (372.968) 277.777.589 Cash and cash equivalents - net
Portofolio efek 34.006.715 - 34.006.715 Marketable securities
Piutang lembaga kliring Receivable from clearing
dan penjaminan 78.489.452 - 78.489.452 guarantee institution
Piutang nasabah - neto 226.686.073 (2.942.972) 223.743.101 Receivables from customer - net
Piutang kegiatan penjaminan Receivable from
emisi efek - neto 30.328.205 - 30.328.205 underwriting activities – net
Piutang lain-lain – neto 4.942.571 - 4.942.571 Other receivables - net
Biaya dibayar dimuka 2.982.862 - 2.982.862 Prepaid expenses
Penyertaan pada bursa efek 135.000 - 135.000 Investment in stock exchange
Pajak dibayar dimuka 66.088.008 - 66.088.008 Prepaid taxes
Penyertaan lain-lain 9.136.000 - 9.136.000 Other investments
Aset tetap 6.923.108 - 6.923.108 Fixed assets
Aset pajak tangguhan 65.451.782 828.985 66.280.767 Deferred tax assets
Aset lain-lain - neto 5.631.246 - 5.631.246 Other assets - net
Total aset 808.951.579 (2.486.955) 806.464.624 Total assets
Liabilitas dan Ekuitas Liabilities and Equity
Liabilitas Liabilities
Payable to clearing and
Utang lembaga kliring dan penjaminan 34.871.910 - 34.871.910 guarantee institution
Utang nasabah 122.867.479 - 122.867.479 Payable to customers
Utang pajak 4.691.128 - 4.691.128 Taxes payable
Biaya masih harus dibayar 12.200.867 - 12.200.867 Accrued expenses
Liability for employee
Liabilitas imbalan kerja karyawan 24.962.738 - 24.962.738 service entitlements
Utang lain-lain 101.570.701 - 101.570.701 Other payables
Utang subordinasi 75.485.076 - 75.485.076 Subordinated loan
Total liabilitas 376.649.899 - 376.649.899 Total liabilities
Ekuitas Equity
Modal saham 500.000.000 - 500.000.000 Capital stock
Kerugian yang belum direalisasi Unrealized losses from
perubahan nilai wajar efek change in fair value of
yang tersedian untuk dijual (15.169.852) - (15.169.852) available for sale
Saldo laba Retained earnings
Ditentukan penggunaannya 204.447.291 - 204.447.291 Appropriated
Belum ditentukan penggunaannya (256.975.759) (2.486.955) (259.462.714) Unappropriated
Total ekuitas 432.301.680 (2.486.955) 429.814.725 Total equity
Total liabilitas dan ekuitas 808.951.579 - 806.464.624 Total liabilities and equity
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