Investments in Shares continued
w. Deposits from Other Banks
Deposits from other banks represent liabilities to local and overseas banks, in the form of demand deposits, saving deposits, inter-bank call money with original maturities of 90 days or less and time deposits. Deposits from other banks are recorded as deposits from other banks. Included in the deposits from other banks are sharia deposits in form of wadiah deposits, Syirkah temporer fund which comprise of unrestricted investment mudharabah saving deposit and unrestricted investment mudharabah time deposit, and Certificates Mudharabah Investment Bank SIMA. SIMA is an investment certificate issued by the BSM which adopts profit sharing practice and in form of placement among banks. SIMA financing period ranges from 1 – 6 months. Refer to Note 2v for the accounting policy for Syirkah temporer fund. Deposits from other banks are classified as financial liabilities at amortised cost. Incremental costs directly attributable to acquistion of deposits from other banks are included in the amount of deposits and amortised over the expected life of the deposits. Refer to Note 2b for the accounting policy for financial liabilities at amortised cost. Prior to 1 January 2010, deposits from other banks are stated at the amount due to the other banks.x. Liability for Future Policy Benefits and Liability to Unit-Linked Holders
Subsidiary’s liability for future policy benefits is stated in the consolidated balance sheet in accordance with the actuarial calculation. Increases or decreases in liability for future policy benefit are recognised as an expense or income in the current year consolidated statement of income. Liability to unit-linked policyholders is classified as financial liabilities at fair value through profit or loss. Refer to Note 2b for the accounting policy of financial liabilities at fair value through profit or loss. Funds received from customers for non-sharia unit-linked products are reported as gross premiums in the consolidated statement of income. Subsidiary’s liabilities to non-sharia unit-linked policyholders are recognised in the consolidated balance sheet for the amount received net of the portion of premium representing the Subsidiary’s revenue, with a corresponding income statement recognition for the increase in liabilities to non-sharia unit-linked policyholders. Any gain or loss due to increases or decreases in market value of investments are recorded as incomeexpense, with a corresponding recognition of increasedecrease in liability to non-sharia unit-linked policyholders in the consolidated statement of income and liability to non-sharia unit- linked policyholders in the consolidated balance sheet. Funds received from customers for sharia unit-linked products is recognized as liabilities to sharia unit-linked policyholders in the consolidated balance sheet for the amount received net of the Subsidiary’s fee ujrah portion for managing the revenue from unit-linked products.y. Marketable Securities Issued
Marketable securities issued by the Bank and its Subsidiaries, include floating rate notes, medium- term notes and travelers’ cheques, are initially measured at fair value plus directly attributable transaction costs. Subsequently transactions costs are amortised using the effective interest rate up to the maturity of marketable securities issued. Marketable securities issued are classified as financial liabilities at amortised cost. Refer to Note 2b for the accounting policy for financial liabilities at amortised cost.Parts
» FS Bank Mandiri Tbk 311210 Eng Final opini
» 735,266 24,442,187 FS Bank Mandiri Tbk 311210 Eng Final opini
» Divestment of Government Share Ownership Subsidiaries Associates
» Subsidiaries and Associates continued PT Bank Syariah Mandiri
» Subsidiaries and Associates continued PT Bank Sinar Harapan Bali continued
» Subsidiaries and Associates continued PT AXA Mandiri Financial Services Structure and Management
» Structure and Management continued
» Basis of Preparation of the Consolidated Financial Statements
» Changes in accounting policies in current year continued
» Financial assets continued Financial assets and liabilities A. Financial assets
» Financial assets continued Financial liabilities
» Derecognition Financial assets and liabilities A. Financial assets
» Changes in accounting policies in current year continued iii. Classes of financial instrument
» Principles of Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Principles of Consolidation continued
» Foreign Currency Transactions and Balances
» Transactions with Related Parties
» Transactions with Related Parties continued
» Current Accounts with Bank Indonesia and Other Banks
» Placements with Bank Indonesia and Other Banks
» Marketable Securities SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Marketable Securities continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Government Bonds SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Other Receivables - Trade Transactions
» Securities PurchasedSold under ResaleRepurchase Agreements
» Securities PurchasedSold under ResaleRepurchase Agreements continued
» Derivative Receivables and Derivative Payables
» Derivative Receivables and Derivative Payables continued
» Loans SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Loans continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Consumer Financing Receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Fixed Assets and Leased Assets
» Fixed Assets and Leased Assets continued
» Investments in Shares SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Investments in Shares continued
» Allowance for Possible Losses on Non-Earning Assets
» Allowance for Possible Losses on Non-Earning Assets continued
» Acceptance Receivables and Payables
» Other Assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Obligation due Immediately SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Deposits from Customers SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Liability for Future Policy Benefits and Liability to Unit-Linked Holders
» Marketable Securities Issued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Marketable Securities Issued continued
» Fund Borrowings SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» CURRENT ACCOUNTS WITH BANK INDONESIA
» MARKETABLE SECURITIES FS Bank Mandiri Tbk 311210 Eng Final opini
» DERIVATIVE RECEIVABLES AND PAYABLES
» CONSUMER FINANCING RECEIVABLES FS Bank Mandiri Tbk 311210 Eng Final opini
» ACCEPTANCE RECEIVABLES FS Bank Mandiri Tbk 311210 Eng Final opini
» POLICYHOLDERS’ INVESTMENT AND LIABILITY TO UNIT-LINKED HOLDERS
» OTHER ASSETS FS Bank Mandiri Tbk 311210 Eng Final opini
» DEPOSITS FROM CUSTOMERS - DEMAND DEPOSITS
» DEPOSITS FROM CUSTOMERS - SAVING DEPOSITS
» DEPOSITS FROM OTHER BANKS - DEMAND AND SAVING DEPOSITS
» DEPOSITS FROM OTHER BANKS - INTER-BANK CALL MONEY
» DEPOSITS FROM OTHER BANKS - TIME DEPOSITS
» ACCEPTANCE PAYABLES FS Bank Mandiri Tbk 311210 Eng Final opini
» MARKETABLE SECURITIES ISSUED FS Bank Mandiri Tbk 311210 Eng Final opini
» FUND BORROWINGS FS Bank Mandiri Tbk 311210 Eng Final opini
» ESTIMATED LOSSES ON COMMITMENTS AND CONTINGENCIES
» Tax expense TAXATION a. Taxes payable
» Tax expense - Current year continued
» MINORITY INTERESTS IN NET ASSETS OF CONSOLIDATED SUBSIDIARIES
» Authorised, Issued and Fully Paid-in Capital continued
» Additional Paid-In CapitalAgio SHARE CAPITAL a. Authorised, Issued and Fully Paid-in Capital
» Additional Paid-In CapitalAgio continued
» Fixed Assets Revaluation Reserve
» Distribution of Net Income continued
» Difference in Transactions of Equity Changes in Subsidiaries
» MANAGEMENT STOCK OPTION PLAN
» INTEREST EXPENSE FS Bank Mandiri Tbk 311210 Eng Final opini
» ALLOWANCEREVERSAL FOR IMPAIRMENT LOSSES
» REVERSALALLOWANCE FOR POSSIBLE LOSSES
» UNREALISED LOSSESGAINS FS Bank Mandiri Tbk 311210 Eng Final opini
» SALARIES AND EMPLOYEE BENEFITS
» GENERAL AND ADMINISTRATIVE EXPENSES
» COMMITMENTS AND CONTINGENCIES FS Bank Mandiri Tbk 311210 Eng Final opini
» IMPACT ON THE INITIAL IMPLEMENTATION OF SFAS 50 REVISED 2006 AND SFAS 55 REVISED 2006
» RELATED PARTY TRANSACTIONS FS Bank Mandiri Tbk 311210 Eng Final opini
» CUSTODIAL SERVICES AND TRUST OPERATIONS
» CHANNELING LOANS FS Bank Mandiri Tbk 311210 Eng Final opini
» Liquidity Risk Management RISK MANAGEMENT
» Liquidity Risk Management continued
» Interest Rate Risk Management
» Interest Rate Risk Management continued Pricing Management
» Market Risk Management Foreign Exchange Risk Management
» Foreign Exchange Risk Management continued
» Fair value of financial assets and liabilities
» Fair value of financial assets and liabilities continued
» Operational Risk Mitigation RISK MANAGEMENT
» Capital Charge Calculation to Cover Operational Risk
» Legal Matters SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES a.
» Value Added Tax VAT on Bank Syariah Mandiri BSM Murabahah Transactions
» Value Added Tax VAT on Bank Syariah Mandiri BSM Murabahah Financing Transactions
» Trade Financing with Asian Development Bank ADB
» Settlement Mandatory Convertible Bond MCB PT Garuda Indonesia Persero
» Settlement Mandatory Convertible Bond MCB PT Garuda Indonesia Persero continued
» GOVERNMENT GUARANTEE FOR THE OBLIGATIONS OF LOCALLY INCORPORATED BANKS
» NEW ACCOUNTING STANDARDS FS Bank Mandiri Tbk 311210 Eng Final opini
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