PERTIMBANGAN, ESTIMASI DAN ASUMSI
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI
AKUNTANSI YANG SIGNIFIKAN lanjutan 3. SIGNIFICANT ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUMPTIONS continued Pertimbangan lanjutan Judgments continued Investasi dimiliki hingga jatuh tempo Held-to-maturity securities Surat berharga dengan klasifikasi dimiliki hingga jatuh tempo membutuhkan judgment yang signifikan. Dalam membuat judgment ini, Bank dan entitas anak mengevaluasi intensi dan kemampuan untuk memiliki investasi tersebut hingga jatuh tempo. The classification under held-to-maturity securities requires significant judgment. In making this judgment, the Bank and subsidiaries evaluate their intention and ability to hold such investments to maturity. Jika Bank dan entitas anak gagal untuk memiliki investasi ini hingga jatuh tempo selain dalam kondisi-kondisi tertentu sebagai contoh, menjual dalam jumlah yang insignifikan saat mendekati jatuh tempo, Bank dan entitas anak harus mereklasifikasi seluruh portofolio tersebut menjadi surat berharga yang tersedia untuk dijual. Surat berharga yang tersedia untuk dijual tersebut akan diukur pada nilai wajar dan bukan menggunakan biaya yang diamortisasi. If the Bank and subsidiaries fail to keep these investments to maturity other than in certain specific circumstances for example, selling an insignificant amount close to maturity, they will be required to reclassify the entire portfolio as available-for-sale securities. The available-for-sale securities will be measured at fair value and not at amortized cost. Aset keuangan yang tidak memiliki harga pasar Financial assets not quoted in an active market Bank dan entitas anak mengklasifikasikan aset keuangan dengan mengevaluasi, antara lain, apakah nilai tersebut dikutip atau tidak di pasar aktif. Termasuk dalam evaluasi pada apakah aset keuangan yang dikutip di pasar aktif adalah penentuan apakah harga pasar dapat segera dan secara teratur tersedia, dan apakah mereka mewakili harga aktual dan teratur terjadi transaksi pasar secara arms-length. The Bank and subsidiaries classifiy financial assets by evaluating, among others, whether the asset is quoted or not in an active market. Included in the evaluation on whether a financial asset is quoted in an active market is the determination on whether quoted prices are readily and regularly available, and whether those prices represent actual and regularly occurring market transactions on an arm‟s length basis. Kontinjensi Contingencies Ketika Bank dan entitas anak sedang terlibat dalam proses hukum, perkiraan biaya kemungkinan bagi penyelesaian klaim telah dikembangkan melalui konsultasi dengan bantuan konsultan hukum Bank dan entitas anak didasarkan pada analisis hasil yang potensial. When the Bank and subsidiaries are currently involved in legal proceedings, the estimate of the probable cost for the resolution of claims determined in consultation with the aid of the legal counsel of the Banks and subsidiaries based upon an analysis of potential results. Manajemen Bank dan entitas anak tidak berkeyakinan bahwa hasil dari hal ini akan mempengaruhi hasil usaha. Besar kemungkinan, bagaimanapun, bahwa hasil operasi di masa depan dapat secara material terpengaruh oleh perubahan dalam estimasi atau efektivitas dari strategi yang terkait dengan hal tersebut. Management and subsidiaries does not believe that the outcome of this matter will affect the results of operations. It is probable, however, that future results of operations could be materially affected by changes in the estimates or in the effectiveness of the strategies relating to these proceedings. Indonesian language. PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAKNYA LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2017 DAN 31 DESEMBER 2016 SERTA PERIODE YANG BERAKHIR PADA TANGGAL 30 JUNI 2017 DAN 2016 PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND ITS SUBSIDIARIES CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2017 AND DECEMBER 31, 2016 AND FOR THE PERIOD THEN ENDED JUNE 30, 2017 AND 2016 733. PERTIMBANGAN, ESTIMASI DAN ASUMSI
Parts
» Bank Jabar dan Banten Bilingual 30 JUNI 2017 Unaudited
» Pendirian dan informasi umum Bank Establishment and general information
» Pendirian dan informasi umum Bank lanjutan
» Maksud dan tujuan lanjutan Purpose and objectives continued
» Jaringan kantor Office network
» Manajemen eksekutif Executive management
» Manajemen eksekutif lanjutan Executive management continued
» Penawaran umum saham Public offering of shares
» Penawaran umum obligasi INFORMASI UMUM lanjutan GENERAL INFORMATION continued
» Pendirian dan informasi umum entitas anak Establishment and general information
» Pendirian dan informasi umum entitas anak lanjutan
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip konsolidasian Principles of consolidation
» Penjabaran mata uang asing lanjutan Foreign currency translation continued
» Aset keuangan dan liabilitas keuangan Financial assets and liabilities
» Aset keuangan dan liabilitas keuangan lanjutan Financial assets and liabilities continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» Aset keuangan dan liabilitas keuangan lanjutan
» Financial assets and liabilities continued
» Placements with Bank Indonesia and other Surat berharga Marketable securities
» Surat berharga lanjutan Marketable securities continued
» Efek-efek yang dibeli dengan janji dijual kembali Reverse Repo
» Marketable securities purchased under agreements to resell Reverse Repo
» Wesel ekspor dan tagihan lainnya
» Instrumen keuangan derivatif SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» j. Derivative financial instruments Kredit yang diberikan Loans
» Pembiayaanpiutang syariah lanjutan Sharia financingreceivables continued
» Pembiayaanpiutang syariah lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Identifikasi dan pengukuran penurunan nilai atas aset keuangan lanjutan Identification and
» Identifikasi dan pengukuran penurunan nilai atas aset keuangan lanjutan
» Identification and SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Tagihan dan liabilitas akseptasi Acceptances receivable and payable
» Penyertaan saham Investment in shares
» Aset tetap lanjutan Fixed assets continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban dibayar dimuka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Liabilitas segera SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Obligations due immediately SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Simpanan nasabah, simpanan nasabah syariah dan dana syirkah temporer
» Deposits from customers, sharia deposits from customers and temporary syirkah
» Simpanan nasabah, simpanan nasabah syariah
» Simpanan nasabah, Simpanan nasabah syariah Simpanan dari bank lain Deposits from other banks
» Simpanan dari bank lain lanjutan Deposits from other banks continued
» Efek-efek yang dijual dengan janji untuk dibeli kembali
» Marketable securities SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Efek hutang yang diterbitkan Debt securities issued
» Pendapatan bunga, beban bunga dan bagi hasil syariah lanjutan
» Interest income, interest expense and sharia profit sharing continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued PERTIMBANGAN, ESTIMASI DAN ASUMSI
» PERTIMBANGAN, ESTIMASI DAN ASUMSI
» KAS CASH Bank Jabar dan Banten Bilingual 30 JUNI 2017 Unaudited
» GIRO PADA BANK INDONESIA CURRENT
» Berdasarkan mata uang By currency
» Berdasarkan hubungan Based on relationship
» By bank continued GIRO PADA BANK LAIN lanjutan CURRENT ACCOUNTS WITH OTHER BANKS
» Tingkat suku bunga rata-rata per tahun Average interest rates per annum
» Perubahan cadangan kerugian penurunan nilai
» Movements in GIRO PADA BANK LAIN lanjutan CURRENT ACCOUNTS WITH OTHER BANKS
» Berdasarkan jenis, hubungan dan mata uang
» Based on type, relationship and currency
» Berdasarkan sisa umur hingga jatuh tempo By remaining period until maturity
» Berdasarkan jenis dan nama bank By type and counterparty bank
» Berdasarkan jenis By type and counterparty bank continued
» Movements in PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS continued
» Berdasarkan jenis dan mata uang By type and currency
» Berdasarkan jenis dan mata uang Berdasarkan penerbit By issuer
» Berdasarkan penerbit lanjutan By issuer continued
» Berdasarkan jatuh tempo By maturity
» Jatuh tempo dan suku bunga Maturity and interest rate
» Jatuh tempo dan suku bunga lanjutan Maturity and interest rate continued
» Berdasarkan pemerintah SURAT BERHARGA lanjutan MARKETABLE SECURITIES continued
» Tingkat suku bunga rata-rata per tahun
» Manajemen berpendapat bahwa cadangan
» Bank mengakui keuntungan yang belum
» Bank mengakui keuntungan kerugian bersih
» Surat berharga SURAT BERHARGA lanjutan MARKETABLE SECURITIES continued
» EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI
» Berdasarkan jenis, By type, currency and relationship
» Berdasarkan jenis, By type, currency and collectibility
» Berdasarkan jenis, KREDIT YANG DIBERIKAN lanjutan LOANS continued
» By type, Berdasarkan sektor ekonomi By economic sector
» Berdasarkan sektor ekonomi lanjutan By economic sector continued
» Berdasarkan periode sisa jatuh tempo By remaining period to maturity
» Berdasarkan jangka waktu perjanjian kredit By term of credit agreements
» Kredit non-performing berdasarkan sektor Kredit yang direstrukturisasi Restructured loans
» Perubahan cadangan kerugian penurunan nilai lanjutan
» Informasi pokok lainnya sehubungan dengan kredit yang diberikan lanjutan
» Other significant information relating to loans continued
» Informasi pokok lainnya sehubungan
» Berdasarkan jenis dan kolektibilitas
» Berdasarkan jenis akad By type of agreement
» Berdasarkan sektor ekonomi PEMBIAYAAN SYARIAH lanjutan SHARIA FINANCING continued
» By economic sector PEMBIAYAAN SYARIAH lanjutan SHARIA FINANCING continued
» Kisaran setara marjin dan bagi hasil per tahun adalah sebagai berikut:
» Range of equivalent margin and profit sharing per annum are as follows:
» Pembiayaan syariah PEMBIAYAAN SYARIAH lanjutan SHARIA FINANCING continued
» Non-performing sharia PEMBIAYAAN SYARIAH lanjutan SHARIA FINANCING continued
» Berdasarkan kolektibilitas PENYERTAAN SAHAM INVESTMENTS IN SHARES
» By collectibility PENYERTAAN SAHAM INVESTMENTS IN SHARES
» Movements in the allowance for impairment losses
» PENYERTAAN SAHAM lanjutan INVESTMENTS IN SHARES continued ASET TETAP FIXED ASSETS
» BUNGA YANG MASIH AKAN DITERIMA INTEREST RECEIVABLES
» LIABILITAS SEGERA OBLIGATIONS DUE IMMEDIATELY
» By type and currency Simpanan nasabah Deposits from customers
» Berdasarkan jenis dan mata uang lanjutan By type and currency continued
» Simpanan nasabah lanjutan Deposits from customers continued
» Rincian deposito berjangka berdasarkan jangka waktu
» Details of time deposits by term
» EFEK-EFEK YANG DIJUAL DENGAN JANJI DIBELI KEMBALI
» EFEK HUTANG YANG DITERBITKAN lanjutan DEBT SECURITIES ISSUED continued
» PINJAMAN YANG DITERIMA BORROWINGS
» PINJAMAN YANG DITERIMA lanjutan BORROWINGS continued
» Estimated losses on commitments and contingencies
» Perubahan estimasi kerugian komitmen dan kontinjensi
» Pajak dibayar dimuka Prepaid taxes Utang pajak Taxes payable
» Manfaat beban pajak lanjutan Tax benefit expense continued
» Aset liabilitas pajak tangguhan - neto Deferred tax assets liabilities
» Aset liabilitas pajak tangguhan - neto lanjutan
» Deferred tax assets liabilities – net
» Perubahan Tarif pajak Changes in Tax rate
» Uang Muka Pajak PAJAK PENGHASILAN lanjutan INCOME TAX continued
» Tax Advances PAJAK PENGHASILAN lanjutan INCOME TAX continued
» BUNGA YANG MASIH HARUS DIBAYAR INTEREST PAYABLE LIABILITAS LAIN-LAIN OTHER LIABILITIES
» LIABILITAS LAIN-LAIN lanjutan OTHER LIABILITIES continued MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID IN CAPITAL
» PENGGUNAAN LABA DISTRIBUTION OF INCOME
» PENDAPATAN BUNGA DAN SYARIAH INTEREST AND SHARIA INCOME
» BEBAN BUNGA DAN BAGI HASIL SYARIAH INTEREST EXPENSE AND SHARIA PROFIT
» BEBAN BUNGA DAN BAGI HASIL SYARIAH lanjutan
» INTEREST EXPENSE AND SHARIA PROFIT SHARING continued
» PENDAPATAN OPERASIONAL LAINNYA OTHER OPERATING INCOME
» BEBAN OPERASIONAL LAINNYA OTHER OPERATING EXPENSES
» BEBAN OPERASIONAL LAINNYA lanjutan
» OTHER OPERATING EXPENSES continued
» PENDAPATAN BEBAN NON-OPERASIONAL NON-OPERATING INCOME EXPENSES
» KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» ASET KEUANGAN Bank Jabar dan Banten Bilingual 30 JUNI 2017 Unaudited
» ASET KEUANGAN IMBALAN KERJA EMPLOYEE BENEFITS
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» TRANSAKSI DENGAN PIHAK-PIHAK BERELASI RELATED PARTY TRANSACTIONS
» TRANSAKSI DENGAN PIHAK-PIHAK BERELASI lanjutan RELATED PARTY TRANSACTIONS continued
» TRANSAKSI DENGAN PIHAK-PIHAK BERELASI lanjutan
» RELATED PARTY TRANSACTIONS continued
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTEREST
» INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» RISIKO KREDIT lanjutan CREDIT RISK continued
» RISIKO KREDIT lanjutan CREDIT RISK continued RISIKO KREDIT lanjutan CREDIT RISK continued
» RISIKO KREDIT lanjutan CREDIT RISK continued RISIKO NILAI TUKAR FOREIGN EXCHANGE RISK
» RISIKO NILAI TUKAR lanjutan FOREIGN EXCHANGE RISK continued
» RISIKO NILAI TUKAR lanjutan FOREIGN EXCHANGE RISK continued RISIKO LIKUIDITAS LIQUIDITY RISK
» RISIKO LIKUIDITAS lanjutan LIQUIDITY RISK continued
» RISIKO LIKUIDITAS lanjutan LIQUIDITY RISK continued RISIKO SUKU BUNGA INTEREST RATE RISK
» RISIKO SUKU BUNGA lanjutan INTEREST RATE RISK continued
» RISIKO SUKU BUNGA lanjutan INTEREST RATE RISK continued RISIKO OPERASIONAL OPERATIONAL RISK
» RISIKO OPERASIONAL lanjutan OPERATIONAL RISK continued
» MANAJEMEN MODAL DAN RASIO KEWAJIBAN PENYEDIAAN MODAL MINIMUM CAPITAL MANAGEMENT
» MANAJEMEN MODAL DAN RASIO KEWAJIBAN PENYEDIAAN MODAL MINIMUM lanjutan CAPITAL MANAGEMENT
» MANAJEMEN MODAL DAN RASIO KEWAJIBAN PENYEDIAAN MODAL MINIMUM lanjutan
» CAPITAL MANAGEMENT MANAJEMEN RISIKO RISK MANAGEMENT
» Risiko reputasi Reputational risks
» Risiko strategis Strategic risks
» Risiko kepatuhan Compliance risks
» JAMINAN PEMERINTAH Bank Jabar dan Banten Bilingual 30 JUNI 2017 Unaudited
» GOVERNMENT GUARANTEE FOR PAYMENT LIABILITY OF COMMERCIAL BANKS
» GOVERNMENT GUARANTEE FOR PAYMENT LIABILITY
» Perjanjian penyelenggaraan PERIKATAN-PERIKATAN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS
» Joint Automated Teller Machine “ATM”
» Jasa Bank Pengumpulan Uang Tol Collection of Toll Fees
» PERIKATAN-PERIKATAN YANG SIGNIFIKAN lanjutan
» Memorandum of Understanding MoU and Cooperation Agreements with several state-
» SIGNIFICANT AGREEMENTS continued c. Memorandum of Understanding MoU and
» SIGNIFICANT AGREEMENTS continued c. Memorandum of Understanding MoU
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