Penyelesaian kredit bermasalah dapa

Penyelesaian kredit bermasalah dapat dilakukan dengan beberapa alternatif solusi, yaitu:
1. Restrukturisasi Kredit
1.1 Sesuai dengan PBI No.14/15/PBI/2012, restrukturisasi kredit hanya bisa dilakukan terhadap debitur yang memiliki prospek usaha yang baik dan mampu memenuhi kewajiban setelah kreditnya direstrukturisasi namun mengalami kesulitan untuk memenuhi kewajibannya sesuai kondisi dan persyaratan yang ditetapkan saat ini.
1.2 Reklasifikasi atas debitur yang direstrukturisasi
1.3 Restrukturisasi kredit untuk debitur dengan kolektibilitas NPL akan dilakukan oleh unit QA & SAM dengan menggunakan wewenang sesuai ketentuan yang didelegasikan.
1.4 Restrukturisasi kredit dilarang dilakukan jika tujuannya adalah untuk menghindari:
a. Penurunan penggolongan kualitas kredit;
b. Peningkatan pembentukan Penyisihan Penghapusan Aktiva (PPA); atau
c. Penghentian pengakuan pendapatan bunga secara akrual.
1.5 Keputusan restrukturisasi kredit harus dilakukan oleh pihak yang lebih tinggi dari pihak yang memutuskan pemberian kredit. Restrukturisasi kredit tidak diperkenankan dilakukan oleh para pejabat yang sebelumnya terlibat dalam proses pemberian dan memutuskan kredit itu sebelumnya.

1.6 Seluruh restrukturisasi kredit yang telah dilakukan, harus dilaporkan ke Bank Indonesia selambat-lambatnya 10 (sepuluh) hari kerja setelah berakhirnya bulan laporan yang bersangkutan.
2. Asset/Cash Settlement
2.1 Asset Settlement
a. Asset Settlement merupakan bentuk penyelesaian dengan cara mengambil alih asset/agunan debitur, baik melalui pelelangan maupun di luar pelelangan, dengan cara menyerahkan asset secara sukarela, baik agunan maupun non-agunan, melalui pengikatan jual beli/PJB dan kuasa menjual/KJ untuk melunasi sebagian atau seluruh hutang debitur.
b. Untuk melakukan asset settlement dalam rangka penyelesaian kredit bermasalah harus memperhatikan hal-hal sebagai berikut:
(1) Obyek asset settlement hanya berupa tanah dan bangunan, tanah kosong, dan bangunan (kios, apartement). Khusus mesin-mesin dapat menjadi obyek asset settlement apabila mesin-mesin tersebut berada di dalam asset tanah bangunan yang akan diambil alih.
(2) Obyek asset settlement harus dinilai oleh penilai independen rekanan BII sebelum diajukan kepada Komite Kredit terkait.
(3) Obyek asset settlement harus dalam keadaan kosong dan dikuasai oleh bank baik secara hukum maupun fisik.
(4) Biaya-biaya yang timbul terhadap asset settlement seperti, tunggakan biaya listrik, PAM,Telepon, PBB, dan lain-lain.

c. Sebelum assets settlement dilakukan, klasifikasi debitur harus diturunkan menjadi Macet terlebih dahulu.
d. Untuk melakukan pengambilalihan asset dalam rangka penyelesaian kredit bermasalah harus memperhatikan hal-hal sebagai berikut:
(1) Fasilitas kredit tersebut harus telah dikategorikan Macet
(2) Asset yang akan diambil alih harus dinilai terlebih dahulu oleh independent appraiser untuk mengetahui nilai pasar dari asset tersebut.
(3) Mempertimbangkan biaya-biaya yang akan timbul sehubungan dengan pengambilalihan tersebut termasuk pajak, notaris, dan sebagainya.
(4) Asset harus dapat dikuasai oleh bank baik secara fisik dan hukum.
(5) Bank dapat melakukan pengambilalihan sebagian atau seluruh asset, baik atas dasar penyerahan sukarela oleh pemilik asset maupun melalui pelelangan.

e. Asset yang diambil alih harus dilengkapi dengan dokumen-dokumen, sebagai berikut:
(1) Tanah dan bangunan:
i. Sertipikat Hak Guna Bangunan atau Hak Milik
ii. IMB, Denah Bangunan/Blue Print, PBB.
iii. Site Plan/Advice Planning (jika ada).
(2) Bangunan:
i. Sertipikat (SHMSRS)
ii. IMB, Denah Bangunan/Blue Print, PBB.
(3) Tanah:
i. Sertipikat Hak Guna Bangunan atau Hak Milik
ii. PBB
iii. Site Plan/Advice Planning (jika ada).

(4) Perjanjian Penyelesaian Kredit/Perjanjian Jual Beli/Kuasa Jual/Pengosongan

f. Biaya-biaya yang harus dikeluarkan:
(1) Biaya yang berhubungan dengan penyerahan sukarela:
i. Pembuatan Akta Perjanjian Penyerahan Asset
ii. Akta Jual Beli dan Balik Nama atau Akta Perjanjian Jual Beli dan Kuasa Jual
iii. Pajak Penghasilan (PPH) dan BPHTB (keduanya ditanggung BII)
iv. Tunggakan PBB, listrik, air, telpon, dan sebagainya (jika ada)
(2) Biaya yang berhubungan dengan lelang hasil litigasi:
i. Pajak Penghasilan
ii. BPHTB
iii. Bea lelang penjual dan pembeli
iv. Uang miskinXXXPBB sampai dengan tahun terakhir
v. Tunggakan-tunggakan rekening listrik, air, telpon, dan sebagainya (jika ada)
vi. Biaya Balik Nama
vii. Biaya pengosongan (jika ada)

g. Langkah-langkah yang harus dilakukan dalam melaksanakan penyelesaian kredit melalui pengambilalihan agunan/asset adalah:
(1) Melakukan penilaian atas agunan/asset yang akan diambil alih untuk mendapatkan nilai wajar/Net Reliazable Value (NRV) sebagai bahan acuan penentuan nilai asset settlement. Pada saat pengambilalihan (pengakuan awal) AYDA dinilai sebagai nilai wajar asset dikurangi estimasi biaya penjualan sehingga diperoleh Net Realizable Value (NRV) dimana nilai maksimum NRV yang dapat diakui adalah sebesar nilai aktiva produktif (kewajiban debitur) yang diselesaikan dengan AYDA, sebagaimana hal ini disyaratkan oleh Peraturan Bank Indonesia (PBI) dan Pedoman Akuntansi Perbankan Indonesia (PAPI).
(2) Penilaian harus dilakukan oleh penilai independen untuk AYDA dengan nilai Rp 5 miliar atau lebih dan boleh dilakukan oleh penilai internal untuk nilai AYDA kurang dari Rp 5 miliar.

(3) Hasil penilaian dan estimasi biaya-biaya atas pengalihan agunan/asset tersebut dimasukkan dalam memorandum penyelesaian kredit untuk dimintakan persetujuan komite kredit.
(4) Apabila usulan penyelesaian kredit tersebut disetujui oleh komite kredit, maka QA & SAM menyampaikan secara tertulis kepada debitur tentang syarat dan kondisi penyelesaian kredit melalui mekanisme pengambilalihan agunan/asset.
(5) Sebelum dilakukan pengalihan agunan/asset, dokumen asset maupun dokumen legal harus di-review terlebih dahulu oleh bagian legal.
(6) Kondisi fisik agunan/asset harus dalam kondisi free and clear dan dapat dikuasai sepenuhnya oleh bank, kecuali ditetapkan lain oleh Komite Kredit.

2.2 Cash Settlement
Cash settlement adalah jenis penyelesaian dalam bentuk tunai yang dilakukan oleh debitur untuk melunasi, baik sebagian maupun seluruh, hutangnya. Dana pelunasan dapat berasal dari :
a. Dana dari debitur, baik dari penjualan agunan maupun dari sumber lainnya.
b. Dana hasil lelang Hak Tanggungan melalui Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL) dengan menggunakan Balai Lelang Swasta sebagai jasa pra-lelang.

Hasil (Inggris) 1:

The completion of bad debt can be done with some alternative solutions, including: 1. Credit Restructuring 1.1 in accordance with PBI No. 14/15/PBI/2012, restructuring of credit can only be made against debtors that have good business prospects and are able to fulfill obligations after the debt restructured but have difficulty fulfilling its obligations according the conditions and requirements set out at this time. 1.2 the debtor upon Reclassification restructured 1.3 Restructuring loans for borrowers with a kolektibilitas NPL will be done by QA unit & SAM with the use of the authority in accordance with delegated. 1.4 prohibited credit Restructuring is carried out if the goal is to avoid: a. a decrease in credit quality of categorization; b. establishment of Allowance increase in Assets (PPA); or c. termination of recognition interest income accrual basis. 1.5 credit restructuring Decisions should be made by the parties is higher than the parties decide the grant of credit. Credit is not allowed for restructuring carried out by the officials previously involved in the process of granting credit and decided that before. 1.6 the whole restructuring of the credit that has been made, should be reported to Bank Indonesia no later than 10 (ten) working days after the end of the month the report in question. 2. Assets/Cash Settlement 2.1 Asset Settlement a. the Asset Settlement form for completion by taking over assets/collateral of the debtor, either through auctions or outside the auction, by way of submitting the asset collateral, whether voluntary or non-collateral, through a binding sale and purchase/sell/power and PJB KJ to pay off some or all of the debts of the debtor. b. to perform asset settlement in the framework of the completion of bad debt should pay attention to the following things: (1) the object of the asset settlement was made with the land and buildings, land, and buildings (kiosks, apartment). Special machines can become the object of the asset settlement when the machines are inside building land assets will be taken over. (2) the object of the asset settlement should be appraised by an independent appraiser partners BII before submitted to the credit Committee. (3) the object of the asset settlement should be in a State of empty and controlled by the bank either in the legal or physical. (4) costs incurred against the asset settlement such as delinquent, the cost of electricity, PAM, telephone, United Nations, and others. c. before the asset settlement done, classification of debtors should be demoted to become bogged down in advance. d. to do a takeover of the asset in the framework of the completion of bad debt should pay attention to the following things: (1) the credit Facilities should have been categorized as misfire (2) the Assets will be taken over should be reviewed by the independent appraiser to find out the market value of the asset. (3) Consider the costs that will be incurred in connection with the takeover including tax, notary, etc. (4) the Asset must be controlled by the bank both physical and legal. (5) the Bank can do a takeover of part or all of the assets, either on the basis of voluntary submission by the owner of the asset or through auction. e. the Asset acquired must be equipped with documents, as follows: (1) the land and buildings: i. Certificate of building use rights or property rights II. BUILDING PERMITS, building/floor plan Blue Print, the United Nations. III. Site Plan/Planning Advice (if any). (2) buildings: i. Certificate (SHMSRS) II. BUILDING PERMITS, building/floor plan Blue Print, the United Nations. (3) soil: i. Certificate of building use rights or property rights II. UNITED NATIONS III. Site Plan/Planning Advice (if any). (4) Credit settlement agreement/purchase agreement/power of sale and Discharge f. the costs that must be incurred: (1) Costs related to voluntary submission:i. Making the deed of Agreement submission of Asset II. Deed of Sale and Reverse names or deed of sale and purchase Agreements and power Selling III. Income tax (PPH) and BPHTB (both borne BII) IV. UNITED NATIONS Arrears, electricity, water, telephone, etc (if any) (2) the costs associated with the auction results of the litigation: i. income tax II. BPHTB III. Customs auction sellers and buyers IV. Money miskinXXXPBB up to the last year v. account arrears Arrears-electricity, water, telephone, etc (if any) vi. Costs behind the Name VII. Costs of discharge (if any) g. steps that have to be done in implementing the settlement of credit through the takeover of the collateral/asset are: (1) Did the assessment upon the collateral/asset which will be taken over to get reasonable value/Net Reliazable Value (NRV) as a reference for the determination of the value of the asset settlement. At the time of the takeover (initial recognition) AYDA rated as reasonable asset value minus cost of sales estimation so obtained Net Realizable Value (NRV) where the maximum value of the NRV which could be recognized is of value for productive assets (obligations of the debtor) are resolved by AYDA, as this is required by the Bank Indonesia Regulation (PBI) and the accounting guidelines of Indonesia Banking (PAPI). (2) the assessment must be carried out by an independent assessor to AYDA value Rp 5 billion or more and can be done by internal evaluator for the value of AYDA less than Rp 5 billion. (3) the results of the assessment and estimation of costs upon the transfer of the asset/collateral included in the memorandum of settlement credit to credit committee approval requested. (4) if the proposed settlement is approved by the credit Committee of a credit, then QA & SAM convey in writing to borrowers about the terms and conditions of credit through completion of the takeover of the mechanism are collateral/asset. (5) prior to a transfer of collateral/asset, asset or document legal documents should review in advance by the legal section. (6) the physical condition of collateral/asset must be in the condition of free and clear and can be controlled entirely by the bank, unless specified otherwise by the Credit Committee. 2.2 Cash Settlement Cash settlement is a type of settlement in cash made by the debtor to pay off, either in part or whole, his debts. Repayment of funds can come from: a. funds from debtors, either from the sale of collateral or from other sources. b. Dependent Rights auction proceeds Funding through Service Office a wealth of State and Auction (KPKNL) using Private as Auctioneer services pre-auction.

Hasil (Inggris) 2:

Troubled debt settlement can be done with some alternative solutions, namely:
1. Debt Restructuring
1.1 In accordance with regulation 14/15 / PBI / 2012, debt restructuring can only be made against a debtor who has good business prospects and able to meet its credit liabilities after restructuring, but have difficulties to meet its obligations under the terms and conditions set forth today .
1.2 Reclassification on the restructured debtors
1.3 Restructuring of loans to borrowers with a NPL collectibility will be performed by QA & SAM unit using delegated authority according to the provisions.
1.4 Restructuring credit is prohibited if the aim is to avoid:
a. The decline in credit quality classification;
b. Increased formation of Allowance for Assets (PPA); or
c. Derecognition of the accrual of interest income.
1.5 Decisions debt restructuring should be done by the higher of the parties decides lending. Loan restructuring is not allowed to be done by officials who had previously been involved in the process of granting and decide the credit was previously.

1.6 The entire restructuring loans that have been made, must be reported to Bank Indonesia no later than 10 (ten) business days after the end of the reporting month.
2 , Asset / Cash Settlement
2.1 Asset Settlement
a. Asset Settlement is a form of settlement by taking over the asset / collateral debtors, either through auctions or outside the auction, by submitting the assets voluntarily, both collateral and non-collateral, through a binding sale and purchase / PJB and power sell / KJ to settle part or the entire debt of the debtor.
b. To perform asset settlement in the settlement of non-performing loans should consider the following matters:
(1) Object asset settlement only form of land and buildings, vacant land and buildings (kiosk, apartments). Special machines can be the object of asset settlement when the machines are in asset building land to be taken over.
(2) places asset settlement should be assessed by an independent appraiser partners BII before it is submitted to the Credit Committee concerned.
(3) Object assets settlement must be empty and controlled by banks both legally and physically.
(4) costs incurred on asset settlement such as, arrears of electricity charges, PAM, Phone, UN, and others.

c. Before the settlement carried assets, debtor classification should be lowered to Loss in advance.
D. To perform the takeover of assets in the settlement of non-performing loans should consider the following matters:
(1) The credit facility should have been categorized as Loss
(2) Asset to be acquired must be assessed in advance by an independent appraiser to determine the market value of these assets.
(3) Taking into account the costs that would be incurred in connection with the takeover, including taxes, notary, and so on.
(4) asset shall be controlled by the bank both physically and legally.
(5) the Bank may takeover of part or all of the assets, either on the basis of voluntary submission by the owner of the asset or through auctions.

e. Asset foreclosed must be equipped with documents, as follows:
(1) Land and buildings:
i. Certificate of Hak Guna Bangunan or
ii. IMB, Building Plan / Blue Print, the United Nations.
Iii. Site Plan / Planning Advice (if any).
(2) Building:
i. Certificates (SHMSRS)
ii. IMB, Building Plan / Blue Print, the United Nations.
(3) Land:
i. Certificate of Hak Guna Bangunan or
ii. UN
iii. Site Plan / Planning Advice (if any).

(4) Credit Settlement Agreement / Purchase Agreement / Power of Sale / Discharging

f. The costs to be incurred:
(1) costs associated with the voluntary submission:
i. Making Deed Delivery of Asset
ii. Buy and Sell deed or deed of transfer-of-Sale and Purchase Agreement and Power of Attorney Sell
iii. Income Tax (PPH) and BPHTB (both are borne BII)
iv. UN arrears, electricity, water, telephone, etc. (if applicable)
(2) costs associated with the auction outcome of litigation:
i. Income tax
ii. BPHTB
iii. Customs auction sellers and buyers
iv. MiskinXXXPBB money until last year
v. Arrears of electricity bills, water, telephone, etc. (if any)
vi. Cost transfer-
vii. Emptying costs (if any)

g. The steps that must be done in implementing the settlement of loans through the acquisition of collateral / assets are:
(1) Conduct an assessment of collateral / assets to be taken over to get a fair value / Net Reliazable Value (NRV) as a reference for determining the asset settlement. At the time of the takeover (initial recognition) AYDA rated as fair value of assets less the estimated cost of sales in order to obtain net realizable value (NRV) where the maximum value NRV that can be recognized is equal to the value of productive assets (liabilities of the debtor) that resolved with foreclosed assets, as this is required by Bank Indonesia Regulation (PBI) and the Indonesian Banking Accounting Guidelines (PAPI).
(2) the assessment shall be conducted by an independent appraiser for foreclosed assets with a value of Rp 5 billion or more, and may be done by the assessor internal to the value of foreclosed assets of less than Rp 5 billion.

( 3) the results of the assessment and estimated costs on the transfer of collateral / assets is included in the memorandum settlement of loans to request approval of the credit committee.
(4) If the proposed settlement of the loan approved by the credit committee, the QA & SAM deliver a written notification to the debtor of the terms and the condition of credit settlement through the mechanism of acquisition of collateral / asset.
(5) Prior to the transfer of the collateral / asset, document assets and legal documents should be reviewed in advance by part legal.
(6) the physical condition of the collateral / asset must be in a state of free and clear and can be controlled entirely by the bank, unless stipulated otherwise by the Credit Committee.

2.2 cash settlement
cash settlement is the type of settlement in cash made by the debtor to repay, in part or whole, debt. Sinking fund can be derived from:
a. Funds from the debtor, either from the sale of collateral as well as from other sources.
B. Proceeds from the auction Encumbrance through the State Property Office and Auction (KPKNL) using Auctioneer Private as a pre-auction services.