IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF
ACCOUNTING POLICIES continued z. Laba per Sahamz. Earnings per Share
Laba per saham dasar dihitung dengan membagi laba bersih dengan jumlah rata-rata tertimbang saham yang beredar pada tahun yang bersangkutan. Basic earnings per share is computed by dividing net income with the weighted average number of shares outstanding during the year. aa. Imbalan Kerja aa. Employee Benefits Liability Bank yang berdomisili di Indonesia mengakui penyisihan imbalan kerja berdasarkan Undang- Undang No. 132003 tanggal 25 Maret 2003 dan PSAK 24 Revisi 2004 tentang “Imbalan Kerja”. Penyisihan tersebut diakui berdasarkan perhitungan aktuaris. Metode perhitungan aktuaria yang digunakan oleh aktuaris adalah metode Projected Unit Credit. The Bank domiciled in Indonesia recognizes, provisions for employee service entitlements in accordance with Labor Law No. 132003 dated March 25, 2003 and PSAK 24 Revised 2004, “Employee Benefits”. The provisions are recognized using an actuarial calculation. The method used by the actuary for actuarial calculation is the Projected Unit Credit. Keuntungan atau kerugian aktuarial diakui sebagai pendapatan atau beban apabila akumulasi keuntungan atau kerugian aktuarial bersih yang belum diakui untuk masing-masing perusahaan pada akhir tahun pelaporan sebelumnya melebihi 10 dari nilai kini imbalan pasti pada tanggal tersebut. Keuntungan atau kerugian diakui atas dasar metode garis lurus selama rata-rata sisa masa kerja karyawan yang diharapkan. Actuarial gains or losses are recognized as income or expense when the net cumulative unrecognized actuarial gains or losses for each individual company at the end of the previous reporting year exceed 10 of the present value of the defined benefit obligation at that date. These gains or losses are recognized on a straight-line method over the expected average remaining working lives of the employees. Biaya jasa lalu dibebankan dengan metode garis lurus selama periode rata-rata sampai imbalan tersebut menjadi hak vested. The past service cost is recognized as an expense on a straight-line method over the average period until the benefit become vested. ab. Pelaporan Segmen ab. Segment Reporting Sebuah segmen operasi adalah suatu komponen dari entitas: An operating segment is a component of entity which: a. yang terlibat dalam aktivitas bisnis yang memperoleh pendapatan dan menimbulkan beban termasuk pendapatan dan beban yang terkait dengan transaksi dengan komponen lain dari entitas yang sama; b. hasil operasinya dikaji ulang secara regular oleh pengambil keputusan operasional untuk membuat keputusan tentang sumber daya yang dialokasikan pada segmen tersebut dan menilai kinerjanya; dan c. tersedia informasi keuangan yang dapat dipisahkan. a. involves with business activities to generate income and expenses include income and expenses relating to the transactions with other components with the same entitiy; b. operations result is observed regularly by chief operating officer to make decisions regarding for the allocation of resources and to evaluate the works; c. separate financial information is available. PT BANK ARTHA GRAHA INTERNASIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal 31 Desember 2011 Dengan Angka Perbandingan untuk Tahun 2010 Dinyatakan dalam Rupiah, kecuali dinyatakan lain Indonesian language. PT BANK ARTHA GRAHA INTERNASIONAL Tbk NOTES TO THE FINANCIAL STATEMENTS Year Ended December 31, 2011 With Comparative Figures for 2010 Expressed in Rupiah, unless otherwise stated 462. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
Parts
» :: Bank Artha Graha Internasional :: Laporan Tahunan Bank Artha Graha Internasional
» Audit Committee wisnu Tjandra
» komite Pemantau risiko wisnu Tjandra
» Risk Monitoring Committee wisnu Tjandra
» komite remunerasi dan nominasi
» Remuneration and Nomination Committee
» wisnu Tjandra – wakil direktur utama Tugas utama: Bersama-sama Direktur Utama menetapkan
» Wisnu Tjandra – Vice President Director
» komite kredit Rudy Tjandra – Director
» komite Aset-kewajiban AlCo Rudy Tjandra – Director
» Credit Committee Rudy Tjandra – Director
» Assets-Liabilities Committee ALCO Rudy Tjandra – Director
» komite manajemen risiko Rudy Tjandra – Director
» komite Pengarah Teknologi Informasi
» Risk Management Committee Rudy Tjandra – Director
» Information Technology Steering Committee
» laporan Tahunan Rudy Tjandra – Director
» laporan keuangan Publikasi Triwulanan
» laporan keuangan Publikasi Bulanan
» laporan keuangan konsolidasi Rudy Tjandra – Director
» laporan non keuangan Rudy Tjandra – Director
» Annual Report Rudy Tjandra – Director
» Published Quarterly Financial Statements
» Published Monthly Financial Reports
» Consolidated Financial Statements Rudy Tjandra – Director
» Non Financial Reports Rudy Tjandra – Director
» Pendirian dan Informasi Umum Bank Establishment and General Information of the
» Pendirian dan UMUM lanjutan GENERAL continued
» Establishment and General Information of the Bank continued
» Penawaran Umum Saham Bank lanjutan
» Dasar Penyusunan Laporan Keuangan Basis of Financial Statements Preparation
» Foreign Currency Translations SUMMARY OF
» Financial Assets and Liabilities
» Financial Assets and Liabilities continued
» Kas dan Setara Kas Cash and Cash Equivalents
» The Minimum Statutory Reserve
» Giro pada Bank Indonesia dan Bank Lain Current Accounts with Bank Indonesia and
» Surat-surat Berharga Securities SUMMARY OF
» Securities continued SUMMARY OF
» Surat-surat Berharga yang Dijual dengan Janji Dibeli Kembali
» Derivative Instruments SUMMARY OF
» Loans continued Kredit yang Dihapus Buku
» Tagihan dan Liabilitas Akseptasi Acceptances Receivable and Payable
» Penurunan Nilai Aset Keuangan dan Aset Non-Keuangan
» Impairment of Financial and Non-Financial Assets
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF
» Penyertaan Saham Investments in Shares of Stock
» Aset Tetap dan Penyusutan Fixed Assets and Depreciation
» Fixed Assets and Depreciation continued
» Foreclosed Assets SUMMARY OF
» Biaya Dibayar di Muka dan Aset Lain-lain Prepaid Expenses and Other Assets
» Liabilities Immediately Payable SUMMARY OF
» Simpanan Nasabah Deposits from Customers
» Simpanan dari Bank Lain Deposits from Other Banks
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Pinjaman Subordinasi Subordinated Loan
» Pendapatan dan Beban Bunga Interest Income and Expense
» Interest Incomes and Expenses continued
» Pendapatan dan Beban Provisi dan Komisi Fees and Commissions Income and Expense
» Perpajakan Taxation SUMMARY OF
» Earnings per Share SUMMARY OF
» SUMMARY OF Rudy Tjandra – Director
» KAS CASH Rudy Tjandra – Director
» Berdasarkan pihak dan mata uang asing By counterparties and currency
» GIRO PADA BANK LAIN lanjutan CURRENT ACCOUNTS WITH OTHER BANKS
» PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN lanjutan
» PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS continued
» SURAT-SURAT BERHARGA SECURITIES Rudy Tjandra – Director
» SURAT-SURAT BERHARGA lanjutan SECURITIES continued
» TAGIHAN DAN LIABILITAS DERIVATIF DERIVATIVE RECEIVABLE AND PAYABLE
» KREDIT LOANS Rudy Tjandra – Director
» KREDIT lanjutan LOANS continued
» TAGIHAN DAN Rudy Tjandra – Director
» PENYERTAAN DALAM BENTUK SAHAM INVESTMENT IN SHARES OF STOCK
» PENDAPATAN BUNGA YANG MASIH AKAN DITERIMA
» ACCRUED INTEREST RECEIVABLES Rudy Tjandra – Director
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
» ASET TETAP lanjutan FIXED ASSETS continued
» AGUNAN YANG DIAMBIL ALIH FORECLOSED ASSETS
» AGUNAN YANG DIAMBIL ALIH lanjutan FORECLOSED ASSETS continued
» SIMPANAN NASABAH lanjutan DEPOSITS FROM CUSTOMERS continued
» SIMPANAN DARI BANK LAIN lanjutan DEPOSITS FROM OTHER BANKS continued
» PINJAMAN DITERIMA BORROWING Rudy Tjandra – Director
» PINJAMAN DITERIMA lanjutan BORROWING continued
» BUNGA MASIH HARUS DIBAYAR ACCRUED INTEREST PAYABLE
» BUNGA MASIH HARUS DIBAYAR lanjutan ACCRUED INTEREST PAYABLE continued
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» ESTIMASI KERUGIAN Rudy Tjandra – Director
» PINJAMAN SUBORDINASI lanjutan SUBORDINATED LOAN continued
» TAMBAHAN MODAL DISETOR - BERSIH ADDITIONAL PAID-IN CAPITAL - NET
» PENDAPATAN BUNGA INTEREST REVENUES
» BEBAN BUNGA INTEREST EXPENSES
» BEBAN TENAGA KERJA PERSONNEL EXPENSES
» BEBAN OPERASI OPERATING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» PAJAK PENGHASILAN INCOME TAX
» PAJAK PENGHASILAN lanjutan INCOME TAX continued
» LABA PER SAHAM EARNINGS PER SHARE INFORMASI MENGENAI
» INFORMASI MENGENAI Rudy Tjandra – Director
» KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» KOMITMEN DAN KONTINJENSI lanjutan COMMITMENTS
» KREDIT PENERUSAN DARI BANK INDONESIA CHANNELLING LOANS FROM BANK INDONESIA
» JATUH TEMPO ASET DAN LIABILITAS MATURITIES OF ASSETS AND LIABILITIES
» JATUH TEMPO ASET DAN LIABILITAS lanjutan MATURITIES OF ASSETS AND LIABILITIES continued
» POSISI DEVISA NETO NET OPEN POSITION
» POSISI DEVISA NETO lanjutan NET OPEN POSITION continued
» JASA KUSTODIAN CUSTODIAN SERVICES
» INFORMASI SEGMEN USAHA OPERATING SEGMENT INFORMATION
» “Operating Segments”. Rudy Tjandra – Director
» INFORMASI SEGMEN USAHA lanjutan OPERATING
» JAMINAN PEMERINTAH Rudy Tjandra – Director
» GOVERNMENT GUARANTEE ON PAYMENT OF COMMERCIAL BANKS’ OBLIGATIONS
» MANAJEMEN MODAL CAPITAL MANAGEMENT
» MANAJEMEN MODAL lanjutan CAPITAL MANAGEMENT continued
» MANAJEMEN MODAL lanjutan CAPITAL MANAGEMENT continued MANAJEMEN RISIKO RISK MANAGEMENT
» Perkembangan Penerapan Manajemen Risiko Development of Risk Management Application
» Risiko Kredit lanjutan Credit Risks continued
» Risiko Pasar lanjutan Market Risks continued
» Risiko Likuiditas Liquidity Risks
» Risiko Likuiditas lanjutan Liquidity Risks continued
» Risiko Operasional Operational Risks
» Risiko Reputasi Reputation Risks
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