Efek-efek lanjutan Marketable Securities continued
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
n. Sewa lanjutan n. Leases continued ii. Opsi pembaharuan dilaksanakan atau perpanjangan diberikan, kecuali jika persyaratan pembaharuan atau perpanjangan awalnya telah termasuk dalam persyaratan sewa; iii. terdapat perubahan dalam penentuan apakah pemenuhan tergantung pada suatu aset spesifik; atau iv. terdapat perubahan substansial pada aset. ii. a renewal option is exercised or extension granted, unless that term of the renewal or extension was initially included in the lease term; iii. there is a change in the determination of whether fulfillment is dependent on a specified asset; or iv. there is a substantial change to the asset. Dalam kondisi penilaian ulang dilakukan, akuntansi sewa harus dimulai atau dihentikan dari tanggal ketika perubahan keadaan semakin meningkatkan perlunya penilaian ulang untuk skenario i, iii, atau iv diatas, dan pada tanggal pembaharuan atau perpanjangan periode untuk skenario ii. Where a reassessment is made, lease accounting shall commence or cease from the date when the change in circumstances gave rise to the reassessment for scenarios, i, iii, or iv above, and at the date of renewal or extension period for scenario ii. Bank sebagai lessee Bank as lessee Suatu sewa diklasifikasikan sebagai sewa operasi jika sewa tidak mengalihkan secara substansial seluruh risiko dan manfaat yang terkait dengan kepemilikan aset sewaan. Dengan demikian, pembayaran sewa diakui sebagai beban dengan metode garis lurus straight-line method selama masa sewa. Lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership of the leased asset. Accordingly, the related lease payments are recognized in profit or loss on a straight- line method over the lease term. o. Beban Dibayar Dimuka o. Prepaid Expenses Beban dibayar dimuka diamortisasi selama masa manfaat masing-masing biaya dengan menggunakan metode garis lurus. Prepaid expenses is amortized with useful life of each expenses using straight-line method. p. Aset Lain-lain p. Other Assets Aset lain-lain terdiri dari aset yang nilainya tidak dapat digolongkan dalam pos-pos sebelumnya. Other assets represent assets that cannot be classified under the specific accounts. Aset lain-lain disajikan sebesar nilai tercatat, yaitu biaya perolehan setelah dikurangi penurunan nilai dan cadangan kerugian penurunan nilai. Other assets are stated at carrying amount, which is cost less decline in value and allowance for impairment losses. q. Liabilitas Segera q. Liabilities due immediately Liabilitas segera adalah liabilitas Bank yang harus segera dibayarkan kepada pihak lain berdasarkan kontrak atau perjanjian yang telah ditetapkan. Liabilitas segera disajikan sebesar jumlah liabilitas Bank. Liabilities due immediately is Bank’s obligation to third parties based on contract that have to be settled immediately. Liabilities due immediately are stated at the amount payable by the Bank. 37 PT BANK INA PERDANA Tbk 2016 Annual Report Indonesian language. PT BANK INA PERDANA TBK CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah, kecuali dinyatakan lain PT BANK INA PERDANA TBK NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2016 and for the Year Then Ended Expressed in Million of Rupiah, unless otherwise stated2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
Parts
» Tabina Eksekutif Tabina Perdana
» TabunganKu deposito Tabungan Pinter
» TabunganKu deposits Tabungan Pinter, savings deposits for students and general
» Current account Bank Ina Perdana masih mencatatkan laba bersih setelah pajak mencapai Rp18,24
» Modal Inti utama CET I Modal disetor
» Main core capital CET I Paid-up Capital
» additional Core Capital aT-1
» Supplementary Capital Tier 2 AR Bank Ina 2016 LK low ok
» Pengungkapan Eksposure Risiko dan Penerapan Manajemen Risiko
» Kewajiban Rekening administratif accounts Payable
» Keterbukaan Transparency yaitu keterbukaan dalam
» akuntabilitas Accountibility yaitu kejelasan fungsi dan
» Tanggung Jawab Responsibility yaitu kesesuaian
» Independensi Independency yaitu pengelolaan Bank
» Transparency is openness in expressing the material and
» accountibility is clarity of the functions and the
» Responsibility is the conformity of management of Bank
» Independency is Bank management in a professional
» Kewajaran Fairness yaitu keadilan dan kesetaraan dalam
» agMS EgMS RESOLuTIOn dated: May 12, 2016
» hasil RuPST RuPSLB 2015 Tanggal: 12 Juni 2015
» 2015 agMS EgMS Resolution dated: June 12, 2015
» a Fairness is justice and equality in fulfilling the rights of
» Law number 40 of 2007 AR Bank Ina 2016 LK low ok
» government Regulation number 47 of 2012
» Bank of Indonesia Letter number 14494dPnPIdPnP
» OJK Circular Letter number 1SEOJK.072014
» OJK Letter number S.100ep.112016
» OJK Regulation number 1POJK.072013
» OJK Circular Letter number 2SEOJK.072014
» POJK number 34POJK.042014 AR Bank Ina 2016 LK low ok
» Standard Operating Procedure number 092
» The Company’s Internal Policies
» gender Equality work Opportunity Education and Training Remuneration
» Kegiatan Internal Karyawan Employees’ Internal activity
» Pendirian Bank Establishment of the Bank
» Pendirian Bank lanjutan Establishment of the Bank continued
» Penawaran Umum Saham Perdana di Bursa Efek Indonesia
» Initial Public Offering in Indonesia Stock Exchange
» Penawaran Umum Saham Perdana di Bursa Efek Indonesia lanjutan
» Initial Public Offering in Indonesia Stock Exchange continued
» Dewan Komisaris, Direksi dan Karyawan
» Dewan Komisaris, Direksi dan Karyawan lanjutan
» Boards of Commissioners and Directors and Employees continued
» Dasar Penyajian Laporan Keuangan Basis of Preparation of the Financial
» Penjabaran Mata Uang Asing Foreign Currency Transactions
» Transaksi dengan Pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak Berelasi lanjutan Transactions
» Aset dan Liabilitas Keuangan Financial Assets and Liabilities
» Aset dan Liabilitas Keuangan lanjutan Financial Assets and Liabilities continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Giro Pada Bank Indonesia dan Bank Lain
» Current accounts with Bank Indonesia and
» Penempatan pada Bank Indonesia dan bank lain
» Placements with Bank Indonesia and other banks
» Efek-efek Marketable Securities SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Efek-efek lanjutan Marketable Securities continued
» Efek-efek yang dibeli dengan janji untuk
» Kredit yang Diberikan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Loans SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kredit yang Diberikan lanjutan
» Loans continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penyisihan Kerugian Penurunan Nilai Aset Keuangan
» Allowance for Impairment Losses on Financial Assets
» Penyisihan Kerugian Penurunan Nilai Aset Keuangan lanjutan
» Allowance for Impairment Losses on Financial Assets continued
» Penurunan Nilai Aset Non Keuangan
» Impairment of Non-Financial Assets
» Aset Tetap lanjutan Fixed Assets continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Beban Dibayar Dimuka Prepaid Expenses
» Liabilitas Segera Liabilities due immediately
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» Liabilitas Segera lanjutan Liabilities due immediately continued
» Simpanan Nasabah dan Bank Lain
» Deposits from Customers and Other Banks
» Pendapatan dan Beban Bunga Interest Income and Expenses
» Pendapatan dan Beban Bunga lanjutan Interest Income and Expenses continued
» Provisi dan Komisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fees and Commission SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perpajakan lanjutan Taxation continued
» Liabilitas Imbalan Kerja Employee Benefits Liability
» Liabilitas Imbalan Kerja lanjutan Employee Benefits Liability continued
» Informasi Segmen Operasi Operating Segment Information
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya emisi penerbitan saham Shares issuance costs
» Laba per lembar saham Earnings per share
» isi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» ns ya SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» SUMMARY OF SIGNIFICANT ACCOUNTING
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» PERTIMBANGAN, ESTIMASI, DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN
» SIGNIFICANT ACCOUNTING AR Bank Ina 2016 LK low ok
» PERTIMBANGAN, ESTIMASI, DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN lanjutan
» PERTIMBANGAN, ESTIMASI, DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN lanjutan SIGNIFICANT ACCOUNTING
» GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» GIRO PADA BANK INDONESIA lanjutan CURRENT ACCOUNTS WITH BANK INDONESIA
» GIRO PADA BANK LAIN CURRENT ACCOUNTS WITH OTHER BANKS
» 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
» Berdasarkan peringkat Based on rating
» Berdasarkan peringkat lanjutan Based on rating continued
» Berdasarkan obligasi pemerintah Based on government bonds
» Berdasarkan tingkat suku bunga rata-rata per tahun
» Based on average interest rate per annum
» Cadangan kerugian penurunan nilai Allowance for impairment losses
» Informasi lain EFEK-EFEK lanjutan MARKETABLE SECURITIES continued
» Other information EFEK-EFEK lanjutan MARKETABLE SECURITIES continued
» EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI
» SECURITIES PURCHASED UNDER RESALE AGREEMENTS
» KREDIT YANG DIBERIKAN lanjutan LOANS continued
» PIUTANG BUNGA INTEREST RECEIVABLES
» Giro Current accounts SIMPANAN DARI NASABAH DEPOSITS FROM CUSTOMERS
» Tabungan Saving accounts SIMPANAN DARI NASABAH lanjutan DEPOSITS FROM CUSTOMERS continued
» Deposito Time Deposits SIMPANAN DARI NASABAH lanjutan DEPOSITS FROM CUSTOMERS continued
» Deposito lanjutan Time Deposits continued
» SIMPANAN DARI BANK LAIN DEPOSITS FROM OTHER BANKS
» Giro Current accounts SIMPANAN DARI BANK LAIN lanjutan DEPOSITS FROM OTHER BANKS continued
» Time Deposits SIMPANAN DARI BANK LAIN lanjutan DEPOSITS FROM OTHER BANKS continued
» Interbank Call Money Interbank Call Money
» PERPAJAKAN TAXATION AR Bank Ina 2016 LK low ok
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» Liabilitas program imbalan pasti Defined benefit obligation
» N IES AR Bank Ina 2016 LK low ok
» Liabilitas program imbalan pasti lanjutan Defined benefit obligation continued
» Liabilitas jangka panjang lainnya Other long-term benefit liabilities
» Liabilitas jangka panjang lainnya lanjutan Other
» an ed AR Bank Ina 2016 LK low ok
» UTANG BUNGA INTEREST PAYABLES
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» PENGGUNAAN LABA NETO APPROPRIATION OF NET INCOME
» PENDAPATAN BUNGA INTEREST INCOME
» BEBAN BUNGA INTEREST EXPENSE
» PENYISIHAN PEMBALIKAN AR Bank Ina 2016 LK low ok
» PROVISION FOR REVERSAL OF IMPAIRMENT LOSSES
» BEBAN TENAGA KERJA PERSONNEL EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» TRANSAKSI DENGAN PIHAK-PIHAK YANG BERELASI
» TRANSACTIONS WITH RELATED PARTIES
» TRANSAKSI DENGAN PIHAK-PIHAK YANG BERELASI lanjutan
» TRANSACTIONS WITH RELATED PARTIES continued
» SEGMEN OPERASI OPERATING SEGMENTS
» SEGMEN OPERASI lanjutan OPERATING SEGMENTS continued
» JAMINAN PEMERINTAH AR Bank Ina 2016 LK low ok
» GOVERNMENT GUARANTEE ON PAYMENT OF COMMERCIAL BANK’S OBLIGATIONS
» INFORMASI LAINNYA OTHER INFORMATION
» INFORMASI LAINNYA lanjutan OTHER INFORMATION continued
» MANAJEMEN RISIKO RISK MANAGEMENT
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» PERJANJIAN-PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN-PERJANJIAN SIGNIFIKAN STANDAR AKUNTANSI
» STANDAR AKUNTANSI YANG TELAH DISAHKAN NAMUN BELUM BERLAKU EFEKTIF lanjutan
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