Assets Acquired for Ijarah

Indonesian language. PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2014 and for the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 35

2. IKHTISAR KEBIJAKAN AKUNTANSI lanjutan

2. SUMMARY

OF SIGNIFICANT ACCOUNTING POLICIES continued

l. Aset Lain-lain

l. Other Assets

Aset lain-lain antara lain terdiri dari biaya dibayar di muka, pendapatan yang masih akan diterima dari surat berharga, pendapatan yang akan diterima dari rahn, tagihan ATM, piutang pendapatan bagi hasil, piutang pendapatan ijarah, persediaan alat tulis kantor dan materai, suspense account dan lain-lain. Biaya dibayar dimuka diamortisasi selama masa manfaat masing-masing biaya dengan menggunakan metode garis lurus straight-line method. Other assets consist of prepaid expense, income receivable from marketable securities, accrued income from rahn, ATM receivables, profit sharing receivables, ijarah income receivables, office supplies and stamps, suspense accounts and others. Prepaid expenses are amortized over the useful life of each expense using the straight-line method. m. Liabilitas Segera m. Obligations Due Immediately Liabilitas segera merupakan liabilitas Bank kepada pihak lain yang sifatnya wajib segera dibayarkan sesuai perintah pemberi amanat perjanjian yang ditetapkan sebelumnya. Liabilitas segera dinyatakan sebesar nilai liabilitas Bank kepada pemberi amanat. Obligations due immediately represent the Bank’s obligations to other parties which should be settled immediately based on predetermined instructions by those having the authority. Obligations due immediately are stated at the amounts of the Bank’s liabilities to the entrustee.

n. Simpanan dari Nasabah dan Bank Lain

n. Deposits from Customers and Other Banks

Simpanan merupakan simpanan pihak lain dalam bentuk giro wadiah, tabungan wadiah dan Sertifikat Investasi Mudharabah Antarbank SIMA. Simpanan dari bank lain dinyatakan sebesar nilai kewajiban Bank kepada bank lain. Deposits represent other parties’ deposits in the form of wadiah demand deposits, wadiah savings deposits and Interbank Mudharabah Investment Certificate SIMA. Deposits from other banks are stated at the amounts payable to other banks. Giro wadiah digunakan sebagai instrumen pembayaran dan dapat ditarik setiap saat melalui cek dan bilyet giro, serta mendapatkan bonus sesuai dengan kebijakan Bank. Giro wadiah dinyatakan sebesar titipan pemegang giro di Bank. Wadiah demand deposits are used as payment instruments and available for withdrawal at any time through cheque and demand deposit drafts, and receive bonuses according to the Bank’s policies. Wadiah demand deposits are stated at the amount entrusted by depositors. Tabungan wadiah adalah simpanan dana nasabah pada Bank, yang bersifat titipan dan penarikannya dapat dilakukan setiap saat. Terhadap titipan tersebut, Bank tidak dipersyaratkan untuk memberikan imbalan kecuali dalam bentuk pemberian bonus secara sukarela. Tabungan wadiah dinyatakan sebesar liabilitas Bank. Wadiah savings deposits are customers’ deposits in the Bank, which can be withdrawn at any time. For these deposits, the Bank is not required to give any benefits except in terms of voluntary bonuses. Wadiah deposits are stated at the amount payable to customers. SIMA merupakan penanaman dana dari bank lain dengan sistem bagi hasil. SIMA dinyatakan sebesar liabilitas Bank kepada bank lain. SIMA is investment funds from other banks with profit sharing scheme. SIMA is stated at the amount due payable to other banks. Indonesian language. PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2014 and for the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 36

2. IKHTISAR KEBIJAKAN AKUNTANSI lanjutan