Laporan Tahunan 2021

PT BANK SYARIAH INDONESIA Tbk (d/h /previously PT Bank BRISyariah Tbk) CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2021 (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2021 (Expressed in millions of Rupiah, unless otherwise stated) Halaman - 157 - Page 53. PENYAJIAN KEMBALI LAPORAN KEUANGAN TAHUN SEBELUMNYA (lanjutan) 53. RESTATEMENT OF THE PRIOR YEAR FINANCIAL STATEMENTS (continued) Pengaruh penyajian kembali pada laporan posisi keuangan pada tanggal 1 Januari 2020 adalah sebagai berikut: (lanjutan) The effects of the restatement to the statements of financial position as of 1 January 2020 are as follows: (continued) 1 Januari 2020/ 1 January 2020 Sebelum Penyajian Kembali / Before Restatement Setelah penyajian PT Bank PT Bank PT Bank BNI Penyesuaian/ Reklasifikasi/ kembali/ After BRISyariah Tbk Syariah Mandiri Syariah Adjustment Reclassifications restatement Laporan Posisi Keuangan Statement of Financial Positions ASET ASSETS Kas 262,485 1,591,962 355,843 - - 2,210,290 Cash Giro dan penempatan pada Current Account and placements Bank Indonesia 4,600,895 11,010,935 8,228,726 - - 23,840,556 with Bank Indonesia Giro dan penempatan pada Current accounts and placements bank lain 302,738 2,259,530 247,893 - 850,000 3,660,161 with other banks Investasi pada Investments in surat berharga 10,268,270 21,088,127 8,349,580 (96,000) (850,000) 38,759,977 marketable securities Tagihan akseptasi 1,381 233,514 - - 234,895 Acceptance receivables Piutang - bersih 13,213,440 39,102,924 18,692,519 - 76,398 71,085,281 Receivables - net Pinjaman qardh - bersih 399,335 6,441,269 1,629,692 - - 8,470,296 Funds of qardh - net Pembiayaan mudharabah - bersih 407,246 1,706,416 1,560,734 - - 3,674,396 Mudharabah financing - net Pembiayaan musyarakah - bersih 11,019,873 25,956,876 9,417,026 - - 46,393,775 Musyarakah financing Aset yang diperoleh untuk Assets acquired for ijarah - bersih 1,597,231 367,516 286,519 - - 2,251,266 ijarah - net Biaya dibayar di muka - - 190,302 - (190,302) - Prepaid expenses Aset tetap dan aset hak Fixed assets and guna - bersih 224,050 1,121,079 528,379 - 2,742 1,876,250 right of use asset - net Aset pajak tangguhan 238,999 386,499 183,013 - - 808,511 Deffered tax assets Aset lain-lain - bersih 587,545 1,025,220 310,009 - 108,599 2,031,373 Other assets - net Total aset 43,123,488 112,291,867 49,980,235 (96,000) (2,563) 205,297,027 Total assets LIABILITAS LIABILITIES Liabilitas segera 61,253 312,026 153,017 - 615,747 1,142,043 Obligations due immediately Bagi hasil yang belum dibagikan 52,503 97,155 52,001 - (759) 200,900 Undistributed revenue sharing Simpanan nasabah Deposits from customers Giro wadiah 2,029,898 11,510,300 2,888,042 - - 16,428,240 Wadiah demand deposits Tabungan wadiah 6,951,688 5,126,726 9,052,362 - 4,852 21,135,628 Wadiah savings deposits Simpanan dari bank lain 15,999 67,135 23,761 - - 106,895 Deposits from other banks Liabilitas akseptasi 1,381 235,873 - - - 237,254 Acceptance liabilities Utang pajak 80,926 187,853 109,973 - - 378,752 Taxes payable Liabilitas Imbalan kerja 43,232 - 514,976 - 169,653 727,861 Employee benefit liabilities Biaya yang masih harus dibayar - - 38,554 - (38,554) - Accrued expense Estimated losses on Estimasi kerugian komitmen commitments and dan kontinjensi 1,972 16,740 1,079 - (339) 19,452 contingencies Liabilitas lain-lain 2,641,184 1,498,495 238,448 - (748,309) 3,629,818 Other liabilities Total liabilitas 11,880,036 19,052,303 13,072,213 - 2,291 44,006,843 Total liablities DANA SYIRKAH TEMPORER TEMPORARY SYIRKAH FUNDS Dana syirkah temporer Temporary syirkah funds Giro mudharabah 4,080,803 2,969,821 4,829,580 - - 11,880,204 Mudharabah demand deposits Tabungan mudharabah 2,025,354 35,016,524 11,027,320 - (4,852) 48,064,346 Mudharabah savings deposits Deposito mudharabah 19,049,259 45,632,384 16,316,046 - - 80,997,689 Mudharabah time deposits Sukuk mudharabah Subordinated sukuk subordinasi 1,000,000 375,000 - (96,000) - 1,279,000 mudharabah Total dana syirkah temporer 26,155,416 83,993,729 32,172,946 (96,000) (4,852) 142,221,239 Total temporary syirkah funds EKUITAS EQUITY Modal saham 4,858,057 2,989,022 2,501,500 (7,359,557) - 2,989,022 Share capital Tambahan modal disetor 517 - - (517) - - Additional paid in capital Ekuitas Merging Entities - - - 9,823,110 - 9,823,110 Merging Entities Equity Keuntungan revaluasi aset Gain on revaluation of tetap - setelah pajak - 395,725 81,461 (81,461) - 395,725 fixed assets - net of tax Pengukuran kembali program Remeasurement of imbalan pasti - setelah defined benefit plan pajak (2,181) 47,049 (26,877) 29,058 - 47,049 - net of tax Keuntungan yang belum direalisasi atas surat berharga dalam kelompok Unrealized gain on diukur pada nilai wajar securities measured at fair melalui pendapatan value through other komprehensif lainnya - 710 2,693 (2,693) - 710 comprehensive income Opsi saham 8,679 - - (8,679) - - Stock option Saldo laba Retained earnings Telah ditentukan penggunaannya 63,668 597,804 333,365 (397,033) - 597,804 Appropriated Belum ditentukan penggunaannya 159,296 5,215,525 1,842,932 (2,002,228) - 5,215,525 Unappropriated Total ekuitas 5,088,036 9,245,835 4,735,074 - - 19,068,945 Total equity