Prinsip konsolidasian Principles of consolidation
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
b. Prinsip konsolidasi lanjutan b. Principles of consolidation continued Laporan keuangan konsolidasian disusun dengan menggunakan kebijakan akuntansi yang sama untuk peristiwa dan transaksi sejenis dalam kondisi yang sama. Apabila laporan keuangan entitas anak menggunakan kebijakan akuntansi yang berbeda dari kebijakan akuntansi yang digunakan dalam laporan keuangan konsolidasian, maka dilakukan penyesuaian yang diperlukan terhadap laporan keuangan entitas anak tersebut, kecuali untuk akun-akun dan transaksi syariah dari entitas anak yang dikonsolidasi. The consolidated financial statements are prepared using uniform accounting policies for transactions and events in similar circum stances. If the subsidiaries‟ financial statements use accounting policies different from those adopted in the consolidated financial statements, appropriate adjustments are made to the subsidiary‟s financial statements, except for the Sharia accounts and transactions of the consolidated subsidiaries. Kepentingan non-pengendali disajikan di ekuitas dalam laporan posisi keuangan konsolidasian dan dinyatakan sebesar proporsi pemegang saham non-pengendali atas laba tahun berjalan dan ekuitas entitas anak tersebut sesuai dengan persentase kepemilikan pemegang saham non-pengendali pada entitas anak tersebut. The non-controlling interest is presented in the equity of the consolidated statement of financial position and represents the non- controlling shareho lders‟ proportionate share in the income for the year and equity of the subsidiaries based on the percentage of ownership of the non-controlling shareholders in the subsidiaries. c. Penjabaran mata uang asing c. Foreign currency translation Transaksi dalam mata uang asing dijabarkan ke mata uang rupiah dengan menggunakan kurs yang berlaku pada tanggal transaksi. Pada tanggal laporan posisi keuangan konsolidasian, aset dan liabilitas moneter dalam mata uang asing dijabarkan dengan menggunakan kurs yang berlaku pada tanggal laporan posisi keuangan konsolidasian. Transactions denominated in foreign currencies are converted into rupiah at the exchange rates prevailing at the dates of the transactions. At the consolidated statement of financial position, monetary assets and liabilities denominated in foreign currencies are translated at the exchange rates prevailing at such date. Keuntungan dan kerugian selisih kurs yang timbul dari transaksi dalam mata uang asing dan dari penjabaran aset dan liabilitas moneter dalam mata uang asing diakui dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun berjalan. Exchange gains and losses arising from transactions denominated in foreign currencies and from the translation of monetary assets and liabilities denominated in foreign currencies are recognized in the consolidated statement of profit and loss and other comprehensive income for the current year. Berikut ini adalah kurs mata uang asing utama yang digunakan untuk penjabaran dalam rupiah pada tanggal 31 Maret 2016 dan 31 Desember 2015 yang menggunakan kurs tengah berdasarkan Reuters pukul 16.00 Waktu Indonesia Barat dalam Rupiah penuh. Below are the major exchange rates used for translation into rupiah as of March 31, 2016 and December 31, 2015 using the middle rates based on Reuters at 16.00 hours Western Indonesian Time in full amount. Indonesian language. PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 Maret 2016 dan 31 Desember 2015 Serta Periode Yang Berakhir Pada tanggal 31 Maret 2016 dan 2015 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2016 and December 31, 2015 And For the Period Then ended March 31, 2016 and 2015 Expressed in millions of rupiah, unless otherwise stated 252. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
Parts
» PT Bank Pembangunan Daerah Jawa Barat dan Banten Maret 2016 Final Report
» Pendirian dan informasi umum Bank Establishment and general information
» Pendirian dan informasi umum Bank lanjutan
» Maksud dan tujuan lanjutan Purpose and objectives continued
» Jaringan kantor Office network
» Manajemen eksekutif Executive management
» Manajemen eksekutif lanjutan Executive management continued
» Penawaran umum saham Public offering of shares
» Penawaran umum obligasi INFORMASI UMUM lanjutan GENERAL INFORMATION continued
» Pendirian dan informasi umum entitas anak Establishment and general information
» Pendirian dan informasi umum entitas anak lanjutan
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip konsolidasian Principles of consolidation
» Penjabaran mata uang asing lanjutan Foreign currency translation continued
» Aset keuangan dan liabilitas keuangan Financial assets and liabilities
» Aset keuangan dan liabilitas keuangan lanjutan Financial assets and liabilities continued
» Aset keuangan dan liabilitas keuangan lanjutan
» Financial assets and liabilities continued
» Placements with Bank Indonesia and other Surat berharga Marketable securities
» Surat berharga lanjutan Marketable securities continued
» Efek-efek yang dibeli dengan janji dijual kembali Reverse Repo
» Marketable securities purchased under agreements to resell Reverse Repo
» Wesel ekspor dan tagihan lainnya
» Instrumen keuangan derivative SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» j. Derivative financial instruments Kredit yang diberikan Loans
» Pembiayaanpiutang syariah lanjutan Sharia financingreceivables continued
» Pembiayaanpiutang syariah lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Identifikasi dan pengukuran penurunan nilai atas aset keuangan lanjutan Identification and
» Identifikasi dan pengukuran penurunan nilai atas aset keuangan lanjutan
» Identification and SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Tagihan dan liabilitas akseptasi Acceptances receivable and payable
» Penyertaan saham Investment in shares
» Aset tetap lanjutan Fixed assets continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban dibayar dimuka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Liabilitas segera SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Obligations due immediately SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Simpanan nasabah, simpanan nasabah syariah dan dana syirkah temporer
» Deposits from customers, sharia deposits from customers and temporary syirkah
» Simpanan nasabah, simpanan nasabah syariah
» Simpanan nasabah, Simpanan nasabah syariah Simpanan dari bank lain Deposits from other banks
» Simpanan dari bank lain lanjutan Deposits from other banks continued
» Efek-efek yang dijual dengan janji untuk dibeli kembali
» Marketable securities SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Efek hutang yang diterbitkan Debt securities issued
» Pendapatan bunga, beban bunga dan bagi hasil syariah lanjutan
» Interest income, interest expense and sharia profit sharing continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» PERTIMBANGAN, ESTIMASI DAN ASUMSI
» KAS CASH PT Bank Pembangunan Daerah Jawa Barat dan Banten Maret 2016 Final Report
» GIRO PADA BANK INDONESIA CURRENT
» Berdasarkan mata uang By currency
» Berdasarkan hubungan Based on relationship
» By bank continued GIRO PADA BANK LAIN lanjutan CURRENT ACCOUNTS WITH OTHER BANKS
» Tingkat suku bunga rata-rata per tahun Average interest rates per annum
» Perubahan cadangan kerugian penurunan nilai
» Movements in GIRO PADA BANK LAIN lanjutan CURRENT ACCOUNTS WITH OTHER BANKS
» Berdasarkan jenis, hubungan dan mata uang
» Based on type, relationship and currency
» Berdasarkan jenis dan nama bank By type and counterparty bank
» Movements in PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS continued
» Berdasarkan kolektibilitas PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS continued
» By collectibility PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS continued
» Berdasarkan jenis dan mata uang
» Berdasarkan penerbit By issuer
» Berdasarkan penerbit lanjutan By issuer continued
» Berdasarkan jatuh tempo By maturity Jatuh tempo dan suku bunga Maturity and interest rate
» Jatuh tempo dan suku bunga Maturity and interest rate
» Jatuh tempo dan suku bunga lanjutan Maturity and interest rate continued
» Berdasarkan pemerintah SURAT BERHARGA lanjutan MARKETABLE SECURITIES continued
» Tingkat suku bunga rata-rata per tahun
» Berdasarkan kolektibilitas By collectibility
» Management believes that no allowance for
» EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI MARKETABLE SECURITIES
» Berdasarkan jenis, By type, currency and relationship
» WESEL EKSPOR DAN TAGIHAN LAINNYA lanjutan
» By collectibility Tingkat suku bunga rata-rata per tahun Average interest rates per annum
» Berdasarkan jenis, By type, currency and collectibility
» Berdasarkan jenis, KREDIT YANG DIBERIKAN lanjutan LOANS continued
» By type, Berdasarkan sektor ekonomi By economic sector
» Berdasarkan sektor ekonomi lanjutan By economic sector continued
» Berdasarkan periode sisa jatuh tempo By remaining period to maturity
» Berdasarkan jangka waktu perjanjian kredit By term of credit agreements
» Kredit non-performing berdasarkan sektor Kredit yang direstrukturisasi Restructured loans
» Perubahan cadangan kerugian penurunan nilai lanjutan
» Informasi pokok lainnya sehubungan dengan kredit yang diberikan lanjutan
» Other significant information relating to loans continued
» Informasi pokok lainnya sehubungan
» Berdasarkan jenis dan kolektibilitas By type and collectability
» Berdasarkan jenis akad By type of agreement
» Berdasarkan sektor ekonomi PEMBIAYAAN SYARIAH lanjutan SHARIA FINANCING continued
» By economic sector PEMBIAYAAN SYARIAH lanjutan SHARIA FINANCING continued
» Kisaran setara marjin dan bagi hasil per tahun adalah sebagai berikut:
» Range of equivalent margin and profit sharing per annum are as follows:
» Pembiayaan syariah PEMBIAYAAN SYARIAH lanjutan SHARIA FINANCING continued
» Non-performing sharia PEMBIAYAAN SYARIAH lanjutan SHARIA FINANCING continued
» Berdasarkan kolektibilitas PENYERTAAN SAHAM INVESTMENTS IN SHARES
» By collectibility PENYERTAAN SAHAM INVESTMENTS IN SHARES
» Movements in the allowance for impairment losses
» PENYERTAAN SAHAM lanjutan INVESTMENTS IN SHARES continued ASET TETAP FIXED ASSETS
» BUNGA YANG MASIH AKAN DITERIMA INTEREST RECEIVABLES
» LIABILITAS SEGERA OBLIGATIONS DUE IMMEDIATELY
» By type and currency Simpanan nasabah Deposits from customers
» Berdasarkan jenis dan mata uang lanjutan By type and currency continued
» Simpanan nasabah lanjutan Deposits from customers continued
» Berdasarkan jenis dan mata uang By type and currency
» Rincian deposito berjangka berdasarkan jangka waktu
» Details of time deposits by term
» EFEK-EFEK YANG DIJUAL DENGAN JANJI DIBELI KEMBALI lanjutan
» EFEK HUTANG YANG DITERBITKAN lanjutan DEBT SECURITIES ISSUED continued
» PINJAMAN YANG DITERIMA BORROWINGS
» per annum. PINJAMAN YANG DITERIMA lanjutan BORROWINGS continued
» PINJAMAN YANG DITERIMA lanjutan BORROWINGS continued
» Estimated losses on commitments and contingencies
» Perubahan estimasi kerugian komitmen dan kontinjensi
» Movements in the estimated losses on commitments and contingencies
» Taxes payable INCOME TAX a. Hutang pajak
» Manfaat beban pajak Tax benefit expense
» Manfaat beban pajak lanjutan Tax benefit expense continued
» Aset liabilitas pajak tangguhan - neto Deferred tax assets liabilities - net
» Aset liabilitas pajak tangguhan - neto lanjutan Deferred tax assets liabilities – net
» Aset liabilitas pajak tangguhan - neto lanjutan
» Deferred tax assets liabilities – net
» Perubahan Tarif pajak Changes in Tax rate
» Perubahan Tarif pajak lanjutan
» Uang Muka Pajak PAJAK PENGHASILAN lanjutan INCOME TAX continued
» Tax Advances PAJAK PENGHASILAN lanjutan INCOME TAX continued
» BUNGA YANG MASIH HARUS DIBAYAR INTEREST PAYABLE LIABILITAS LAIN-LAIN OTHER LIABILITIES
» LIABILITAS LAIN-LAIN lanjutan OTHER LIABILITIES continued MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID IN CAPITAL
» DISTRIBUTION OF INCOME PT Bank Pembangunan Daerah Jawa Barat dan Banten Maret 2016 Final Report
» PENDAPATAN BUNGA DAN SYARIAH INTEREST AND SHARIA INCOME
» BEBAN BUNGA DAN BAGI HASIL SYARIAH INTEREST EXPENSE AND SHARIA PROFIT
» BEBAN BUNGA DAN BAGI HASIL SYARIAH lanjutan
» INTEREST EXPENSE AND SHARIA PROFIT SHARING continued
» PENDAPATAN OPERASIONAL LAINNYA OTHER OPERATING INCOME
» BEBAN OPERASIONAL LAINNYA OTHER OPERATING EXPENSES
» BEBAN OPERASIONAL LAINNYA lanjutan OTHER OPERATING EXPENSES continued
» PENDAPATAN BEBAN NON-OPERASIONAL NON-OPERATING INCOME EXPENSES
» KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» ASET KEUANGAN PT Bank Pembangunan Daerah Jawa Barat dan Banten Maret 2016 Final Report
» ASET KEUANGAN IMBALAN KERJA EMPLOYEE BENEFITS
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» TRANSAKSI DENGAN PIHAK-PIHAK BERELASI RELATED PARTY TRANSACTIONS
» TRANSAKSI DENGAN PIHAK-PIHAK BERELASI lanjutan RELATED PARTY TRANSACTIONS continued
» TRANSAKSI DENGAN PIHAK-PIHAK BERELASI lanjutan
» RELATED PARTY TRANSACTIONS continued
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTEREST
» INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» RISIKO KREDIT lanjutan CREDIT RISK continued
» RISIKO KREDIT lanjutan CREDIT RISK continued RISIKO KREDIT lanjutan CREDIT RISK continued
» RISIKO KREDIT lanjutan CREDIT RISK continued RISIKO NILAI TUKAR FOREIGN EXCHANGE RISK
» RISIKO NILAI TUKAR lanjutan FOREIGN EXCHANGE RISK continued
» RISIKO NILAI TUKAR lanjutan FOREIGN EXCHANGE RISK continued RISIKO LIKUIDITAS LIQUIDITY RISK
» RISIKO LIKUIDITAS lanjutan LIQUIDITY RISK continued
» RISIKO LIKUIDITAS lanjutan LIQUIDITY RISK continued RISIKO SUKU BUNGA INTEREST RATE RISK
» RISIKO SUKU BUNGA lanjutan INTEREST RATE RISK continued
» RISIKO SUKU BUNGA lanjutan INTEREST RATE RISK continued RISIKO OPERASIONAL OPERATIONAL RISK
» RISIKO OPERASIONAL lanjutan OPERATIONAL RISK continued
» MANAJEMEN MODAL DAN RASIO KEWAJIBAN PENYEDIAAN MODAL MINIMUM CAPITAL MANAGEMENT
» MANAJEMEN MODAL DAN RASIO KEWAJIBAN PENYEDIAAN MODAL MINIMUM lanjutan CAPITAL MANAGEMENT
» MANAJEMEN MODAL DAN RASIO KEWAJIBAN PENYEDIAAN MODAL MINIMUM lanjutan
» CAPITAL MANAGEMENT MANAJEMEN RISIKO RISK MANAGEMENT
» Risiko reputasi Reputational risks
» Risiko strategis Strategic risks
» Risiko kepatuhan Compliance risks
» JAMINAN PEMERINTAH PT Bank Pembangunan Daerah Jawa Barat dan Banten Maret 2016 Final Report
» GOVERNMENT GUARANTEE FOR PAYMENT LIABILITY OF COMMERCIAL BANKS
» GOVERNMENT GUARANTEE FOR PAYMENT LIABILITY
» Perjanjian penyelenggaraan PERIKATAN-PERIKATAN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS
» Joint Automated Teller Machine “ATM”
» Jasa Bank Pengumpulan Uang Tol Collection of Toll Fees
» PERIKATAN-PERIKATAN YANG SIGNIFIKAN lanjutan
» Memorandum of Understanding MoU and Cooperation Agreements with several state-
» Memorandum of Understanding MoU and Cooperation Agreements with
» SIGNIFICANT AGREEMENTS continued c. Nota Kesepahaman MoU dan Perjanjian
» Nota Kesepahaman MoU dan Perjanjian Kerjasama dengan beberapa perusahaan
» SIGNIFICANT AGREEMENTS continued c. Memorandum of Understanding MoU
» PERISTIWA SETELAH TANGGAL LAPORAN KEUANGAN
» SUBSEQUENT EVENT PERNYATAAN STANDAR
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