Foreign Currency Translations SUMMARY OF
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF
ACCOUNTING POLICIES continued h. Surat-surat Berharga lanjutanh. Securities continued
Surat-surat berharga yang diklasifikasikan ke dalam kelompok dimiliki hingga jatuh tempo “held-to-maturity” disajikan sebesar biaya perolehan yang disesuaikan dengan premi danatau diskonto yang belum diamortisasi. Bila terjadi penurunan nilai wajar dibawah biaya perolehan termasuk amortisasi premi danatau diskonto yang bersifat permanen, maka biaya perolehan surat berharga yang bersangkutan diturunkan sebesar nilai wajarnya dan jumlah penurunan nilai tersebut dibebankan pada laporan laba rugi tahun berjalan. Securities classified as held-to-maturity are stated at cost adjusted for unamortized premium or discount. If it is probable that the cost including amortization of premium andor discount of such securities will not be fully recovered, a permanent diminution in value is considered to have occurred and the individual security is written down to its fair value. Any such write-down is recognized as loss in the current year‟s statement of income. Premi atau diskonto diamortisasi dengan menggunakan metode suku bunga efektif. Premium or discount is amortized using effective interest rate method. Jika Bank akan menjual atau mengklasifikasikan kembali investasi-investasi yang dimiliki hingga jatuh tempo sebelum jatuh tempo melebihi jumlah yang tidak signifikan, seluruh kategori tersebut akan terpengaruh dan harus diklasifikasikan kembali sebagai investasi yang tersedia untuk dijual. Selanjutnya Bank tidak diperbolehkan untuk mengklasifikasikan aset keuangan sebagai dimiliki hingga jatuh tempo selama 2 tahun berikutnya. If the Bank will sell or reclassify more than an insignificant amount of held-to-maturity investments, before maturity, the entire category would be tainted and would have to be reclassified as available-for-sale. Furthermore, the Bank would be prohibited from classifying any financial asset as held-to-maturity during the following two years. Penyisihan kerugian penurunan nilai dibentuk jika terdapat bukti objektif penurunan nilai Catatan 2m. The allowance for impairment losses is provided if there is an objective evidence of impairment Note 2m.i. Surat-surat Berharga yang Dijual dengan Janji Dibeli Kembali
i. Securities Sold
Under Repurchased Agreements Efek yang dijual dengan janji dibeli kembali repo diakui sebesar harga pembelian kembali yang disepakati dikurangi beban bunga yang belum diamortisasi. Beban bunga yang belum diamortisasi merupakan selisih antara harga jual dan harga beli kembali yang disepakati dan diakui sebagai beban bunga selama jangka waktu sejak efek dijual hingga dibeli kembali dengan menggunakan metode suku bunga efektif. Efek yang dijual tetap dicatat sebagai aset dalam laporan posisi keuangan karena secara substansi kepemilikan efek tetap berada pada pihak Bank sebagai penjual. Securities sold under repurchased repo agreements are recognized at the agreed repurchase price less unamortized interest. The unamortized interest represents the difference between the selling price and the agreed repurchase price and is recognized as interest expense during the period from the sale of securities to the date of repurchase by using Effective Interest Rate EIR method. The securities sold are recorded as assets on the statement of financial position because in substance the ownership of the securities remains with the Bank as the seller. Beban bunga diamortisasi dengan menggunakan metode suku bunga efektif. Interest expense is amortized by using the EIR method. 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 302. 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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