Joint Financing Mandiri - Investor Relations - Audited Financials 2009 12English
s. Fixed Assets and Leased Assets
i. Fixed assets Prior to 1 January 2008, fixed assets are stated at cost except for certain fixed assets that were revalued in 1979, 1987 and 2003 in accordance with Government regulations less accumulated depreciation except for land which is not depreciated. The corresponding revaluation increments were credited to “Fixed Assets Revaluation Reserve” under the shareholders’ equity in the consolidated balance sheets. Effective 1 January 2008, Bank Mandiri applied SFAS No. 16 revised 2007, “Fixed Assets”, which supersedes SFAS No. 16 1994, “Fixed Assets and Other Assets”, and SFAS No. 17 1994, “Accounting for Depreciation”. Bank Mandiri and subsidiaries chose the cost model, and therefore, the balance of fixed assets revaluation reserve at the first time SFAS No. 16 revised 2007 was presented in shareholders’ equity section in the consolidated balance sheet, were reclassified to consolidated retained earnings in 2008 Note 32c. Fixed assets except for land is stated at cost less accumulated depreciation and impairment losses. Such cost includes the cost of replacing part of the fixed assets when that cost is incurred, if the recognition criteria are met. Likewise, when a major inspection is performed, its cost is recognised in the carrying amount of the fixed assets as a replacement if the recognition criteria are satisfied. All other repairs and maintenance costs that do not have future economics benefit are recognised in the consolidated statement of income as incurred.Parts
» Mandiri - Investor Relations - Audited Financials 2009 12English
» Merger Mandiri - Investor Relations - Audited Financials 2009 12English
» Recapitalisation Mandiri - Investor Relations - Audited Financials 2009 12English
» Quasi-Reorganisation Mandiri - Investor Relations - Audited Financials 2009 12English
» Divestment of Government Share Ownership
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Basis of Preparation of the Consolidated Financial Statements
» Principles of Consolidation Mandiri - Investor Relations - Audited Financials 2009 12English
» Foreign Currency Transactions and Balances
» Transactions with Related Parties
» Placements with Bank Indonesia and Other Banks
» Marketable Securities Mandiri - Investor Relations - Audited Financials 2009 12English
» Government Bonds Mandiri - Investor Relations - Audited Financials 2009 12English
» Securities PurchasedSold under ResaleRepurchase Agreements
» Derivative Receivables and Derivative Payables
» Joint Financing Mandiri - Investor Relations - Audited Financials 2009 12English
» Acceptance Receivables and Payables
» Investments in Shares Mandiri - Investor Relations - Audited Financials 2009 12English
» Allowance for Possible Losses on Earning and Non-Earning Assets
» Fixed Assets and Leased Assets
» Other Assets Mandiri - Investor Relations - Audited Financials 2009 12English
» Obligation due Immediately Mandiri - Investor Relations - Audited Financials 2009 12English
» Marketable Securities Issued Mandiri - Investor Relations - Audited Financials 2009 12English
» CURRENT ACCOUNTS WITH OTHER BANKS
» MARKETABLE SECURITIES Fund Borrowings
» GOVERNMENT BONDS Fund Borrowings
» SECURITIES PURCHASED UNDER RESALE AGREEMENTS
» ACCEPTANCE RECEIVABLES Fund Borrowings
» INVESTMENTS IN SHARES Fund Borrowings
» FIXED ASSETS Fund Borrowings
» DEPOSITS FROM CUSTOMERS - SAVING DEPOSITS
» DEPOSITS FROM CUSTOMERS - TIME DEPOSITS
» DEPOSITS FROM OTHER BANKS - TIME DEPOSITS
» SECURITIES SOLD UNDER REPURCHASE AGREEMENTS
» ACCEPTANCE PAYABLES Fund Borrowings
» MARKETABLE SECURITIES ISSUED Fund Borrowings
» Tax expense Mandiri - Investor Relations - Audited Financials 2009 12English
» Tax expense - Current year continued
» OTHER LIABILITIES Deferred tax assets
» SUBORDINATED LOANS Deferred tax assets
» SHARE CAPITAL a. Deferred tax assets
» Authorised, Issued and Fully Paid-in Capital continued
» Additional Paid-In CapitalAgio Mandiri - Investor Relations - Audited Financials 2009 12English
» Additional Paid-In CapitalAgio continued
» Fixed Assets Revaluation Reserve
» INTEREST INCOME Difference in Transactions of Equity Changes in Subsidiaries
» INTEREST EXPENSE Difference in Transactions of Equity Changes in Subsidiaries
» ALLOWANCE FOR POSSIBLE LOSSES ON EARNING ASSETS
» ALLOWANCEREVERSAL FOR POSSIBLE LOSSES - OTHERS
» GAINSLOSSES FROM SALE OF MARKETABLE SECURITIES AND GOVERNMENT BONDS
» GENERAL AND ADMINISTRATIVE EXPENSES PENSION AND SEVERANCE
» OTHER OPERATING EXPENSES - OTHERS - NET
» COMMITMENTS AND CONTINGENCIES Difference in Transactions of Equity Changes in Subsidiaries
» Normal Banking Activities Mandiri - Investor Relations - Audited Financials 2009 12English
» Normal Banking Activities continued
» CAPITAL ADEQUACY RATIO Other Significant Transactions
» CUSTODIAL AND TRUST OPERATIONS
» CHANNELING LOANS Other Significant Transactions
» RISK MANAGEMENT Other Significant Transactions
» Liquidity Risk Management Mandiri - Investor Relations - Audited Financials 2009 12English
» Liquidity Risk Management continued
» Interest Rate Risk Management
» Interest Rate Risk Management continued
» Pricing Management Mandiri - Investor Relations - Audited Financials 2009 12English
» Market Risk Management Mandiri - Investor Relations - Audited Financials 2009 12English
» Market Risk Management continued
» Foreign Exchange Risk Management
» Operational Risk Mitigation Mandiri - Investor Relations - Audited Financials 2009 12English
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES a.
» Development Agreement with the Operational Risk Management ABN AMRO Bank N.V.
» Legal Matters Mandiri - Investor Relations - Audited Financials 2009 12English
» Value Added Tax VAT on Bank Sharia Mandiri Murabahah Transactions
» Long Term Fund Borrowing from the Asian Development Bank ADB
» Trade Financing with Asian Development Bank ADB
» ECONOMIC CONDITIONS Purchase of Shares Agreement of AXA Mandiri Financial Services
» GOVERNMENT GUARANTEE FOR THE OBLIGATIONS OF LOCALLY INCORPORATED BANKS
» NEW ACCOUNTING STANDARDS Purchase of Shares Agreement of AXA Mandiri Financial Services
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