Page 359 - asuransi bintang annual report flipbook 2023

PT ASURANSI BINTANG Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2023 dan 2022 (Angka-angka Disajikan dalam Ribuan Rupiah, kecuali Dinyatakan Lain) Laporan Laba Rugi dan Penghasilan Komprehensif Lain PT ASURANSI BINTANG Tbk AND ITS SUBSIDIARY Notes to Consolidated Financial Statements For the Years Ended December 31, 2023 and 2022 (Figures are Presented in Thousands of Rupiah, unless Otherwise Stated) Statements of Profit or Loss and Other Comprehensive Income 2022 REVENUES Operator's remuneration for managing (785.172) insurance operation (ujrah) Operator's remuneration for managing 20.509 investment portfolio 454.137 Investment income Provision for income insurance 599.975 income management (ujrah) 289.449 Total revenues EXPENSES (378.446) Commission expense 334.848 General and administrative expenses (43.598) Total expenses (income) 333.047 PROFIT (LOSS) FROM OPERATIONS 83.363 OTHER INCOME (EXPENSE) - NET 416.410 PROFIT (LOSS) BEFORE ZAKAT AND TAX - ZAKAT 416.410 PROFIT (LOSS) BEFORE TAX - TAX EXPENSE 416.410 PROFIT (LOSS) FOR THE YEAR OTHER COMPREHENSIVE INCOME Items that will not be reclassified subsequently to profit or loss 44.552 Gain on revaluation of property and equipment 460.962 TOTAL COMPREHENSIVE INCOME Statements of Changes in Equity PENDAPATAN Pendapatan pengelolaan operasi asuransi (ujrah) Pendapatan pengelolaan portofolio investasi dana peserta Pendapatan investasi Penyisihan pendapatan pengelolaan operasi asuransi (ujrah) Jumlah pendapatan BEBAN Beban komisi Beban umum dan administrasi Jumlah beban (pendapatan) LABA (RUGI) USAHA PENGHASILAN (BEBAN) LAIN-LAIN - BERSIH LABA (RUGI) SEBELUM ZAKAT DAN PAJAK ZAKAT LABA (RUGI) SEBELUM PAJAK BEBAN PAJAK LABA (RUGI) TAHUN BERJALAN PENGHASILAN KOMPREHENSIF LAIN Pos yang tidak akan direklasifikasi ke laba rugi Keuntungan revaluasi aset tetap JUMLAH PENGHASILAN KOMPREHENSIF Laporan Perubahan Ekuitas Saldo per 1 Januari 2022 Laba tahun berjalan Surplus revaluasi aset tetap Reklasifikasi surplus revaluasi aset tetap ke saldo laba Saldo per 31 Desember 2022 Rugi tahun berjalan Surplus revaluasi aset tetap Reklasifikasi surplus revaluasi aset tetap ke saldo laba Saldo per 31 Desember 2023 2023 (28.772) 3.078 143.902 136.332 254.540 (16.926) 311.985 295.059 (40.519) (3.827) (44.346) - (44.346) - (44.346) 453.425 409.079 Surplus Revaluasi Aset Tetap/ Revaluation Increment in Value of Property and Equipment 3.448.124 - 44.552 (3.274.124) 218.552 - 453.425 (23.664) 648.313 Saldo Laba Retained Earnings 38.893.433 416.410 - 3.274.124 42.583.967 (44.346) - 23.664 42.563.285 Jumlah Total Equity 50.960.370 416.410 44.552 - 51.421.332 (44.346) 453.425 - 51.830.411 Modal Saham/ Capital Stock 8.618.813 - - - 8.618.813 - - - 8.618.813 Balance as of January 1, 2022 Profit for the year Gain on revaluation of property and equipment Reclassification of revaluation increment in value of property and equipment to retained earnings Balance as of December 31, 2022 Loss for the year Gain on revaluation of property and equipment Reclassification of revaluation increment in value of property and equipment to retained earnings Balance as of December 31, 2023 - 100 -