Page 177 - AR DPBM-2016--SMALL

Analisis & Pembahasan Manajemen Tata Kelola Dana Pensiun Laporan Keuangan Konsolidasi

Management Discussion & Analysis Good Pension Fund Governance Consolidated Financial Report

Neraca
Balance Sheet
(dalam miliar rupiah) (in billion rupiah)
Realisasi | Realization RKAPB Pencapaian
Keterangan 2012 2013 2014 2015 2016 2016 Achievment ROG CAGR
Description
A B C b/c (b-a)/a
Liabilitas Manfaat Pensiun 3.625,69 4.062,52 4.586,92 5.078,66 5.647,48 5.650,90 99,94% 11,20% 11,72%
Retirement Benefit Liabilities
Liabilitas Diluar Keajiban Manf. Pen. 59,43 10,73 34,77 118,43 15,49 10,65 145,46% -86,92% -28,54%
Liabilities Other Than Actuarial Liabilities
Pendapatan yang belum direalisasi 196,17 (224,96) 125,12 91,50 201,63 99,29 203,06% 120,35% 0,69%
Unrealized Revenue
Jumlah Liabilitas
Total Liabilities 3.881,30 3.848,29 4.746,80 5.288,59 5.864,59 5.760,85 101,80% 10,89% 10,87%

Aset pada posisi keuangan tahun 2016 mengalami kenaikan Assets in 2016 increased by Rp576.01 billion or by 10.89%
sebesar Rp576,01 miliar atau naik sebesar 10,89% dibanding compared to 2015 due to an increase in Pension Benefits
aset tahun 2015 yang antara lain disebabkan kenaikan pada Liabilities accounts amounting to Rp568.82 billion, primarily
akun Liabilitas Manfaat Pensiun sebesar Rp568,82 miliar, yang due to the increases in contributions and the increases in Net
terutama dikarenakan bertambahnya iuran serta kenaikan Hasil Operating Results as follows:
Usaha Bersih sebagaimana berikut ini:

(dalam miliar rupiah) (in billion rupiah)
Akumulasi s.d 2015 Tahun 2016 Jumlah
Keterangan Description
Accumulated up to 2015 In year 2016 Total
Penerimaan Iuran 3.743,67 558,05 4.301,72 Contributions Received
Hasil Usaha Bersih 3.253,31 420,96 3.674,27 Net Operations Results
Pembayaran Manfaat Pensiun 1.550,47 347,79 1.898,26 Pension Benefits Payments
Pembayaran ke DPLK 367,85 62,40 430,25 Payments to DPLK
Jumlah 5.078,65 568,82 5.647,47 Total

PERHITUNGAN HASIL USAHA BUSINESS RESULTS CALCULATION
hasil Usaha
Business Results
(dalam miliar rupiah) (in billion rupiah)
Realisasi | Realization RKAPB Pencapaian
Keterangan 2012 2013 2014 2015 2016 2016 Achievement ROG CAGR
Description
A B C b/c (b-a)/a
Pendapatan Investasi 476,28 356,63 431,34 382,25 452,61 437,01 103,57% 18,41% -1,27%
Investment income
Beban Investasi 6,83 8,24 9,48 6,50 6,20 7,92 78,32% -4,64% -2,39%
Investment Expenses
Hasil Usaha Investasi 469,44 348,39 421,86 375,75 446,41 429,09 104,04% 18,80% -1,25%
Net Investment Revenue
Beban Operasional 7,75 8,86 11,02 13,71 18,96 21,23 89,29% 38,27% 25,09%
Operating Expenses
Pendapatan & Beban Lain-lain (3,85) 2,50 2,76 (2,49) 2,31 4,28 53,98% -193,04% -
Other Revenue & Expense
Hasil Usaha Sebelum Pajak 457,85 342,02 413,60 359,55 429,76 412,14 104,27% 19,53% -1,57%
Operations Results Before Tax

Laporan Tahunan 2016 Annual Report | Dana Pensiun Bank Mandiri
177