RISK MANAGEMENT continued b.
30. RISK MANAGEMENT continued b.
Risiko pasar lanjutan b. Market risk continued ii Risiko nilai tukar mata uang asing lanjutan ii Foreign exchange risk continued Analisis sensitivitas di atas mengasumsikan perubahan nilai tukar untuk semua mata uang asing yang dimiliki Bank pada tanggal 31 Desember 2014 dan 2013, dengan mengasumsikan bahwa seluruh variabel lainnya adalah konstan pada tanggal pelaporan keuangan. The above sensitivity analysis assumes changes in exchange rates of all the Bank foreign currencies as of 31 December 2014 and 2013, with assumption that all the other variables were constant at reporting date. iii Risiko tingkat bunga iii Interest rate risk Risiko tingkat bunga arus kas adalah risiko dimana arus kas masa depan dari suatu instrumen keuangan akan berubah akibat adanya perubahan suku bunga pasar. Risiko nilai wajar suku bunga adalah risiko dimana nilai dari suatu instrumen keuangan akan berubah karena perubahan suku bunga pasar. Bank memiliki eksposur terhadap fluktuasi tingkat suku bunga pasar yang berlaku baik atas risiko nilai wajar maupun arus kas. Margin bunga bisa meningkat sebagai hasil dari perubahan tersebut tetapi juga dapat menimbulkan kerugian pada saat terjadi pergerakan yang tidak diharapkan. Cash flow interest rate risk is the risk that the future cash flows of a financial instrument will change because of changes in market interest rates. Fair value interest rate risk is the risk that the value of a financial instrument will change because of changes in market interest rates. The Bank takes on exposure to the effects of fluctuations in the prevailing levels of market interest rates on both its fair value and cash flow risks. Interest margins may also increase as a result of such changes but may cause losses in the event that unexpected movements arise. Tujuan utama pengelolaan tingkat suku bunga adalah untuk membatasi dampak buruk dari pergerakan tingkat suku bunga terhadap laba dan untuk meningkatkan pendapatan di dalam batasan tertentu. The main objective of the management of interest rate risk is to limit the adverse effect of interest rate movements on profit and to enhance earnings within defined parameters. Tabel di bawah ini mengikhtisarkan eksposur instrumen keuangan Bank pada tanggal 31 Desember 2014 dan 2013 terhadap risiko tingkat suku bunga yang dikategorikan menurut mana yang terlebih dahulu antara tanggal repricing atau tanggal jatuh tempo: The table below summarises the Bank’s exposure to interest rate risks as at 31 December 2014 and 2013 which is categorised by the earlier of contractual repricing or maturity dates: PT BANK DBS INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2014 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2014 Expressed in millions of Rupiah, unless otherwise stated Lampiran – 591 – Schedule 30. MANAJEMEN RISIKO lanjutan30. RISK MANAGEMENT continued b.
Parts
» DBS Indonesia Full Year 2014 Accounts
» Dasar penyusunan laporan keuangan
» Changes to the statements of financial
» Financial assets Financial assets and liabilities A. Aset keuangan
» Aset keuangan lanjutan Financial assets continued
» Liabilitas keuangan Financial liabilities
» Liabilitas keuangan lanjutan Financial liabilities continued
» Penentuan nilai wajar Determination of fair value
» Penentuan nilai wajar lanjutan Determination
» Penghentian pengakuan Derecognition Financial assets
» Foreign currency translation ACCOUNTING POLICIES
» Giro pada Bank Indonesia dan bank lain
» Current accounts with Bank Indonesia and
» Penempatan pada Bank Indonesia dan
» Instrumen keuangan derivatif ACCOUNTING POLICIES
» Derivative financial instruments ACCOUNTING POLICIES
» Pinjaman yang diberikan ACCOUNTING POLICIES
» Penyisihan kerugian aset non-produktif
» Aset lain-lain dan liabilitas lain-lain
» Other assets and other liabilities
» Simpanan nasabah dan simpanan dari
» Pinjaman yang diterima ACCOUNTING POLICIES
» Fee and commission income and expense
» Cadangan kerugian penurunan nilai aset
» Imbalan pensiun Pensions USE OF CRITICAL ACCOUNTING ESTIMATES
» KEBIJAKAN AKUNTANSI PENGGUNAAN KAS
» CURRENT DBS Indonesia Full Year 2014 Accounts
» Berdasarkan mata uang PLACEMENTS WITH BANK INDONESIA AND
» By currency PLACEMENTS WITH BANK INDONESIA AND
» Berdasarkan kolektibilitas Bank Indonesia
» By collectibility as per Bank Indonesia
» Berdasarkan jenis dan mata uang
» Cadangan kerugian penurunan nilai Allowance for impairment losses
» GIRO PADA BANK LAIN PLACEMENTS WITH BANK INDONESIA AND EFEK – EFEK OBLIGASI PEMERINTAH
» GOVERNMENT BONDS DBS Indonesia Full Year 2014 Accounts
» DERIVATIVE RECEIVABLES AND PAYABLES
» By currency ACCEPTANCE RECEIVABLES
» Pinjaman yang direstrukturisasi LOANS continued e.
» Restructured loans LOANS continued e.
» Pinjaman sindikasi LOANS continued e.
» Syndicated loans LOANS continued e.
» Nilai tercatat diamortisasi dari pinjaman
» FIXED ASSETS continued 2013 DBS Indonesia Full Year 2014 Accounts
» OTHER ASSETS continued DBS Indonesia Full Year 2014 Accounts
» Utang pajak kini PERPAJAKAN TAXATION
» Current tax payable PERPAJAKAN TAXATION
» Beban pajak penghasilan PERPAJAKAN TAXATION
» Income tax expense PERPAJAKAN TAXATION
» Income tax expensebenefit continued
» TAXATION continued c. DBS Indonesia Full Year 2014 Accounts
» Administrasi pajak di Indonesia
» Tax administration in Indonesia
» Simpanan nasabah yang diblokir sebagai
» Nilai tercatat diamortisasi dari simpanan
» SIMPANAN DARI BANK LAIN DEPOSITS FROM OTHER BANKS
» DEPOSITS FROM OTHER BANKS continued 2014
» LIABILITAS AKSEPTASI ACCEPTANCE PAYABLES
» PINJAMAN YANG DITERIMA BORROWING
» BORROWING continued DBS Bank Ltd. Singapore
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» OTHER LIABILITIES continued 2014 DBS Indonesia Full Year 2014 Accounts
» Beban imbalan kerja karyawan
» Employee benefits expense PENYISIHAN IMBALAN KERJA KARYAWAN PROVISIONS FOR EMPLOYEE BENEFITS
» Penyisihan imbalan kerja karyawan
» Provisions for employee benefits
» SHARE CAPITAL DBS Indonesia Full Year 2014 Accounts
» SHARE CAPITAL continued PENDAPATAN BUNGA INTEREST INCOME
» INTEREST EXPENSE DBS Indonesia Full Year 2014 Accounts
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN GAJI DAN TUNJANGAN SALARIES AND ALLOWANCE EXPENSES
» SALARIES AND DBS Indonesia Full Year 2014 Accounts
» Berdasarkan jenis KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» By type KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» Berdasarkan jenis lanjutan COMMITMENTS AND
» By type continued COMMITMENTS AND
» Berdasarkan kolektibilitas COMMITMENTS AND
» By collectibility COMMITMENTS AND
» NET OPEN POSITION DBS Indonesia Full Year 2014 Accounts
» Pihak-pihak The Bank entered into certain transactions
» Aset RELATED PARTY TRANSACTIONS continued a.
» Assets RELATED PARTY TRANSACTIONS continued a.
» Pendapatan dan biaya dari pihak berelasi
» Income and expense from related parties
» Komitmen RELATED PARTY TRANSACTIONS continued d.
» RISK MANAGEMENT continued a.
» RISK MANAGEMENT continued b.
» RISK MANAGEMENT continued c.
» Risiko operasional Operational risk
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