Perpajakan SUMMARY OF SIGNIFICANT ACCOUNTING
r. Liabilitas pensiun lanjutan
r. Pension obligations continued
Program pensiun imbalan pasti adalah program pensiun yang menetapkan jumlah imbalan pensiun yang akan diterima oleh karyawan pada saat pensiun, biasanya berdasarkan pada satu faktor atau lebih seperti usia, masa kerja dan kompensasi. A defined benefit plan is a pension plan program where the pension amount to be received by employees at the time of retirement will depend on one or more factors such as age, years of service and compensation. Liabilitas imbalan pasti yang diakui dalam laporan posisi keuangan adalah sebesar nilai kini liabilitas imbalan pasti pada akhir periode pelaporan. The liability recognised in the statement of financial position in respect of a defined pension benefit plan is the present value of the defined benefit obligation at the end of the reporting date. Liabilitas imbalan pasti dihitung setiap tahun oleh aktuaris independen dengan menggunakan metode projected unit credit. The defined benefit obligation is calculated annually by an independent actuary using the projected unit credit method. Nilai kini liabilitas imbalan pasti ditentukan dengan mendiskontokan arus kas estimasi menggunakan tingkat bunga Obligasi Pemerintah dengan pertimbangan saat ini tidak ada pasar aktif untuk obligasi korporasi berkualitas tinggi dalam mata uang yang sama dengan mata uang imbalan yang akan dibayarkan dan waktu jatuh tempo yang kurang lebih sama dengan waktu jatuh tempo liabilitas pensiun yang bersangkutan. The present value of the defined benefit obligation is determined by discounting the estimated future cash outflows using interest rates of Government Bonds considering currently there is no deep market for high- quality corporate bonds that are denominated in the currency in which the benefit will be paid, and that have terms to maturity approximating the terms of the related pension obligation. Keuntungan dan kerugian aktuarial yang timbul dari penyesuaian dan perubahan dalam asumsi-asumsi aktuarial langsung diakui seluruhnya melalui penghasilan komprehensif lain pada saat terjadinya. Biaya jasa lalu diakui segera pada pos laba rugi. Actuarial gains and losses arising from experience adjustments and changes in actuarial assumptions are changed or credited to equity in other comprehensive income in the period in which they arise. Past service costs are recognised immediately in the profit or loss.s. Surat utang subordinasi
s. Subordinated note
Surat utang subordinasi merupakan surat utang jangka panjang yang memiliki klaim prioritas terendah terhadap aset Bank dalam hal likuidasi. Subordinated note is a long term loan that has lower priority claim on the Bank’s asset in term of liquidation. Surat utang subordinasi diklasifikasikan sebagai liabilitas keuangan yang diukur dengan biaya perolehan diamortisasi. Biaya tambahan yang dapat diatribusikan secara langsung dengan perolehan pinjaman dikurangkan dari nilai surat utang subordinasi. Lihat Catatan 2c untuk kebijakan akuntansi atas liabilitas keuangan yang diukur dengan biaya perolehan diamortisasi. Subordinated note is classified as financial liabilities at amortised cost. Transaction costs directly attributable to acquisition of subordinated note are deducted from the amount of subordinated note. Refer to Note 2c for the accounting policy for financial liabilities at amortised cost.Parts
» Dasar penyusunan laporan keuangan
» Basis SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar SUMMARY OF SIGNIFICANT ACCOUNTING
» Perubahan pernyataan standar akuntansi
» Changes to the statements of financial
» Changes to the statements of financial Instrumen keuangan Financial instruments
» Aset keuangan Financial assets
» Aset keuangan lanjutan Financial assets continued
» Liabilitas keuangan Financial liabilities
» Liabilitas keuangan lanjutan Financial liabilities continued
» Penentuan nilai wajar lanjutan Determination
» Penghentian pengakuan Derecognition Aset dan liabilitas keuangan lanjutan Financial
» Instrumen keuangan lanjutan Financial instruments continued
» Instrumen keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Financial instruments continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Foreign currency translation SUMMARY OF SIGNIFICANT ACCOUNTING
» Giro pada Bank Indonesia dan bank lain
» Current accounts with Bank Indonesia and
» Penempatan pada Bank Indonesia dan
» Efek-efek dan Obligasi Pemerintah
» Marketable securities and Government
» Instrumen keuangan derivatif SUMMARY OF SIGNIFICANT ACCOUNTING
» Derivative financial instruments SUMMARY OF SIGNIFICANT ACCOUNTING
» Instrumen keuangan derivatif lanjutan
» Derivative SUMMARY OF SIGNIFICANT ACCOUNTING
» Tagihan dan liabilitas akseptasi
» Acceptance receivables and payables
» Pinjaman yang diberikan SUMMARY OF SIGNIFICANT ACCOUNTING
» Loans SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset lain-lain dan liabilitas lain-lain
» Other assets and other liabilities
» Other SUMMARY OF SIGNIFICANT ACCOUNTING
» Perpajakan SUMMARY OF SIGNIFICANT ACCOUNTING
» Taxation SUMMARY OF SIGNIFICANT ACCOUNTING
» Perpajakan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Taxation continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Simpanan nasabah dan simpanan dari
» Pinjaman yang diterima SUMMARY OF SIGNIFICANT ACCOUNTING
» Borrowing SUMMARY OF SIGNIFICANT ACCOUNTING
» Liabilitas pensiun SUMMARY OF SIGNIFICANT ACCOUNTING
» Pension obligations SUMMARY OF SIGNIFICANT ACCOUNTING
» Liabilitas pensiun lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Pension obligations continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Surat utang subordinasi SUMMARY OF SIGNIFICANT ACCOUNTING
» Subordinated note SUMMARY OF SIGNIFICANT ACCOUNTING
» Pendapatan dan beban provisi dan komisi
» IKHTISAR PENGGUNAAN DBS Indonesia FS 2016
» Cadangan kerugian penurunan nilai aset Menentukan
» Determining USE OF CRITICAL ACCOUNTING ESTIMATES
» Imbalan pensiun Pensions USE OF CRITICAL ACCOUNTING ESTIMATES
» Berdasarkan mata uang By currency
» Berdasarkan kolektibilitas Bank Indonesia
» By collectibility as per Bank Indonesia
» Berdasarkan mata uang PENEMPATAN PADA BANK INDONESIA DAN
» By currency PENEMPATAN PADA BANK INDONESIA DAN
» Berdasarkan jenis dan mata uang
» Cadangan kerugian penurunan nilai
» Allowance for impairment losses
» GIRO PADA BANK LAIN EFEK – EFEK OBLIGASI PEMERINTAH
» GOVERNMENT BONDS DBS Indonesia FS 2016
» TAGIHAN DAN LIABILITAS DERIVATIF DERIVATIVE RECEIVABLES AND PAYABLES
» DERIVATIVE RECEIVABLES AND PAYABLES
» By currency TAGIHAN AKSEPTASI ACCEPTANCE RECEIVABLES
» Berdasarkan jenis PINJAMAN YANG DIBERIKAN LOANS
» By type PINJAMAN YANG DIBERIKAN LOANS
» Berdasarkan sektor ekonomi By economic sector
» Pinjaman yang direstrukturisasi LOANS continued d.
» Restructured loans LOANS continued d.
» Pinjaman sindikasi LOANS continued f.
» Syndicated loans LOANS continued f.
» Nilai tercatat diamortisasi dari pinjaman
» FIXED ASSETS 2016 DBS Indonesia FS 2016
» OTHER ASSETS DBS Indonesia FS 2016
» Utang pajak kini PERPAJAKAN TAXATION
» Current tax payable PERPAJAKAN TAXATION
» TAXATION continued b. DBS Indonesia FS 2016
» Aset pajak tangguhan TAXATION continued b.
» Deferred tax assets TAXATION continued b.
» Lain-lain TAXATION continued c.
» Others TAXATION continued c.
» TAXATION continued e. DBS Indonesia FS 2016
» Simpanan nasabah yang diblokir sebagai
» Nilai tercatat diamortisasi dari simpanan
» SIMPANAN DARI BANK LAIN DEPOSITS FROM OTHER BANKS
» ACCEPTANCE PAYABLES DBS Indonesia FS 2016
» PINJAMAN YANG DITERIMA BORROWING
» BORROWING Sumitomo Mitsui Trust Bank Ltd
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» PENYISIHAN IMBALAN KERJA KARYAWAN PROVISIONS FOR EMPLOYEE BENEFITS
» Beban imbalan kerja karyawan
» Employee benefits expense PROVISIONS FOR
» Penyisihan imbalan kerja karyawan
» Provisions for employee benefits
» Mutasi penyisihan imbalan kerja karyawan
» Asumsi-asumsi Key PROVISIONS FOR
» SURAT UTANG SUBORDINASI SUBORDINATED NOTE
» SUBORDINATED NOTE continued DBS Indonesia FS 2016
» PENDAPATAN BUNGA INTEREST INCOME
» INTEREST INCOME continued DBS Indonesia FS 2016
» BEBAN BUNGA INTEREST EXPENSE
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» SALARIES AND ALLOWANCE EXPENSES 2016
» Berdasarkan jenis KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» By type KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» Berdasarkan kolektibilitas KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» By collectability KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» NET OPEN POSITION DBS Indonesia FS 2016
» Pihak-pihak RELATED PARTY TRANSACTIONS
» The Bank entered into certain transactions
» Aset RELATED PARTY TRANSACTIONS continued a.
» Assets RELATED PARTY TRANSACTIONS continued a.
» Liabilitas kepada pihak berelasi
» Pendapatan dan biaya dari pihak berelasi
» Income and expense from related parties
» RELATED PARTY TRANSACTIONS continued d.
» Commitments RELATED PARTY TRANSACTIONS continued e.
» MANAJEMEN RISIKO RISK MANAGEMENT
» RISK MANAGEMENT continued a.
» RISK MANAGEMENT continued b.
» RISK MANAGEMENT continued c.
» Risiko operasional RISK MANAGEMENT continued c.
» Operational risk RISK MANAGEMENT continued c.
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