880,368 32, 486,954 DBS Indonesia Full Year 2011 Accounts
27. RISK MANAGEMENT continued e.
Nilai wajar aset dan kewajiban keuangan lanjutane. Fair value
of financial assets and liabilities continued ii Pinjaman yang diberikan ii Loans Pinjaman yang diberikan dinyatakan berdasarkan jumlah nilai tercatat setelah dikurangi oleh cadangan kerugian penurunan nilai. Sebagian besar pinjaman yang diberikan oleh Bank adalah dalam bentuk tingkat bunga mengambang dan nilai tercatat dari pinjaman yang diberikan dengan suku bunga mengambang adalah perkiraan yang layak atas nilai wajar. Loans are stated at carrying amount net of allowance for impairment losses. Most of the Bank’s loans are on variable interest rate and the carrying amount of floating rate loans is a reasonable approximation of its fair value. iii Simpanan dari nasabah dan simpanan dari bank lain, liabilitas akseptasi dan liabilitas lain-lain iii Deposits from customers and deposits from other banks, acceptance payables and other liabilities Estimasi nilai wajar simpanan tanpa jatuh tempo, termasuk simpanan tanpa bunga adalah sebesar jumlah terhutang ketika hutang tersebut dibayarkan. Estimasi nilai wajar terhadap simpanan dengan tingkat suku bunga tetap, liabilitas akseptasi dan liabilitas lain-lain yang tidak memiliki kuotasi di pasar aktif ditetapkan berdasarkan diskonto arus kas dengan menggunakan suku bunga hutang baru dengan sisa jatuh tempo yang serupa. Karena sisa jatuh tempo dibawah satu tahun sehingga nilai tercatat dari simpanan dengan tingkat suku bunga tetap, liabilitas akseptasi dan liabilitas lain-lain adalah perkiraan yang layak atas nilai wajar. The estimated fair value of deposits with no stated maturity, which includes non- interest bearing deposits, is the amount repayable on demand. The estimated fair value of fixed interest-bearing deposits, acceptance payables and other liabilities not quoted in an active market is based on discounted cash flows using interest rates for debts with similar remaning maturity. Since the maturity is below one year, the carrying amount of fixed interest-bearing deposits, acceptance payables and other liabilities is a reasonable approximation of fair value. 28. MANAJEMEN RISIKO PERMODALAN 28. CAPITAL RISK MANAGEMENT Kebijakan manajemen modal Bank adalah untuk mempertahankan posisi modal yang kuat untuk mendukung pertumbuhan bisnis dan mempertahankan investor, deposan, pelanggan dan kepercayaan pasar. Dalam pengelolaan permodalan, Bank mempertimbangkan faktor- faktor seperti: pengembalian modal yang optimal kepada pemegang saham, menjaga keseimbangan antara keuntungan yang lebih tinggi dengan gearing ratio dan kuntungan serta keamanan yang diberikan oleh posisi modal yang sehat. Bank capital management objective is to maintain a strong capital position to support business growth and to sustain investor, depositor, customer and market confidence. In managing its capital, the Bank considers factors such as: providing optimal capital rate of return to shareholders and maintaining a balance between high return, gearing ratio and the advantages and safety provided by a sound capital position.Parts
» DBS Indonesia Full Year 2011 Accounts
» Dasar penyusunan laporan keuangan
» Basis Perubahan kebijakan akuntansi
» Changes in accounting policies
» Aset keuangan lanjutan Financial assets continued
» Liabilitas keuangan Financial liabilities
» Liabilitas keuangan lanjutan Financial liabilities continued
» Penentuan nilai wajar Determination of fair value
» Penghentian pengakuan Derecognition Financial assets
» Transitional Provisions Upon First Time Implementation of SFAS 50
» Foreign currency translation ACCOUNTING POLICIES
» Transaksi dengan pihak berelasi
» Transactions with related parties
» Giro pada Bank Indonesia dan bank lain
» Current accounts with Bank Indonesia
» Penempatan pada Bank Indonesia dan
» Efek-efek dan Obligasi Pemerintah
» Marketable securities and Government
» Instrumen keuangan derivatif ACCOUNTING POLICIES
» Derivative financial instruments ACCOUNTING POLICIES
» Tagihan dan liabilitas akseptasi
» Acceptance receivables and payables
» Pinjaman yang diberikan ACCOUNTING POLICIES
» Allowance for possible losses on non- earning assets
» Aset tetap ACCOUNTING POLICIES
» Fixed assets ACCOUNTING POLICIES
» Aset lain-lain dan liabilitas lain-lain
» Other assets and other liabilities
» Other assets ACCOUNTING POLICIES
» Foreclosed collateral ACCOUNTING POLICIES
» Deposits from customers and deposits
» Liabilitas pensiun ACCOUNTING POLICIES
» Pension obligations ACCOUNTING POLICIES
» Cadangan kerugian penurunan nilai aset
» KEBIJAKAN AKUNTANSI PENYAJIAN KEMBALI LAPORAN KEUANGAN RESTATEMENT OF FINANCIAL STATEMENT
» RESTATEMENT OF FINANCIAL STATEMENT
» CURRENT DBS Indonesia Full Year 2011 Accounts
» Berdasarkan mata uang By currency Berdasarkan
» Berdasarkan jenis dan mata uang By type and currency
» GIRO PADA BANK LAIN EFEK - EFEK
» OBLIGASI PEMERINTAH GOVERNMENT BONDS
» Berdasarkan jenis lanjutan DERIVATIVE RECEIVABLES AND PAYABLES
» By type continued DERIVATIVE RECEIVABLES AND PAYABLES
» Cadangan kerugian penurunan nilai
» Allowance for impairment losses
» By currency TAGIHAN AKSEPTASI ACCEPTANCE RECEIVABLES
» Berdasarkan kolektibilitas Bank Indonesia By collectibility as per Bank Indonesia
» ACCEPTANCE RECEIVABLES continued c.
» Berdasarkan jenis PINJAMAN YANG DIBERIKAN LOANS
» By type PINJAMAN YANG DIBERIKAN LOANS
» Berdasarkan sektor ekonomi By economic sector
» Berdasarkan LOANS continued b.
» By collectibility as per Bank Indonesia
» Pinjaman yang direstrukturisasi LOANS continued d.
» Restructured loan LOANS continued d.
» Pendapatan bunga LOANS continued g.
» Interest income LOANS continued g.
» FIXED ASSETS 2011 DBS Indonesia Full Year 2011 Accounts
» OTHER ASSETS DBS Indonesia Full Year 2011 Accounts
» Pajak dibayar dimuka PERPAJAKAN TAXATION
» Prepaid tax PERPAJAKAN TAXATION
» Utang pajak kini PERPAJAKAN TAXATION
» Current tax liability PERPAJAKAN TAXATION
» Beban pajak penghasilan PERPAJAKAN TAXATION
» Income tax expense PERPAJAKAN TAXATION
» Income tax expensebenefit continued
» TAXATION continued d. DBS Indonesia Full Year 2011 Accounts
» Administrasi TAXATION continued e.
» Administration TAXATION continued e.
» SIMPANAN NASABAH DEPOSITS FROM CUSTOMERS
» SIMPANAN DARI BANK LAIN DEPOSITS FROM OTHER BANKS
» ACCEPTANCE PAYABLES DBS Indonesia Full Year 2011 Accounts
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» Beban imbalan kerja karyawan
» Employee benefits expense PROVISIONS FOR EMPLOYEE BENEFITS
» Penyisihan imbalan karyawan PROVISIONS FOR EMPLOYEE BENEFITS
» Provisions for employee benefits
» Mutasi PROVISIONS FOR EMPLOYEE BENEFITS
» Movements PROVISIONS FOR EMPLOYEE BENEFITS
» Asumsi-asumsi utama yang digunakan
» Berdasarkan jenis COMMITMENTS AND CONTINGENCIES
» By type COMMITMENTS AND CONTINGENCIES
» Berdasarkan kolektibilitas COMMITMENTS AND CONTINGENCIES
» By collectibility COMMITMENTS AND CONTINGENCIES
» Estimasi kerugian atas komitmen and
» COMMITMENTS AND DBS Indonesia Full Year 2011 Accounts
» DAMPAK PENERAPAN DBS Indonesia Full Year 2011 Accounts
» IMPACT ON THE INITIAL IMPLEMENTATION OF SFAS 55 REVISED 2006
» NET OPEN POSITION DBS Indonesia Full Year 2011 Accounts
» Pihak-pihak The RELATED PARTY TRANSACTIONS
» Pihak-pihak The RELATED PARTIES
» Liabilitas kepada pihak berelasi
» Pendapatan dan biaya dari pihak berelasi
» Income and expense from related parties
» Komitmen dan kontinjensi dari pihak
» MANAJEMEN RISIKO RISK MANAGEMENT
» Credit risk continued RISK MANAGEMENT continued a. Risiko kredit lanjutan
» RISK MANAGEMENT continued b.
» Risiko likuiditas Liquidity Risk
» Liquidity Risk continued RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» 880,368 32, 486,954 DBS Indonesia Full Year 2011 Accounts
» 042,128 Total DBS Indonesia Full Year 2011 Accounts
» 395,813 28, 147,151 DBS Indonesia Full Year 2011 Accounts
» Risiko operasional Operational risk
» Nilai wajar aset dan liabilitas keuangan
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