TAXATION continued b. Prepaid taxes
25. EMPLOYEE BENEFITS OBLIGATION continued Imbalan kerja jangka panjang lanjutan
Long term employee benefit continued Grup terekspos dengan beberapa risiko melalui program imbalan pasti, dengan risiko paling signifikan pada tingkat diskonto obligasi dan kenaikan gaji. Group is exposed to a number of risks through its defined benefit pension plan, with the most significant risk on bond’s discount rates and salary increase. Tabel dibawah menunjukkan sensitivitas atas kemungkinan perubahan tingkat kenaikan gaji dan tingkat diskonto terhadap kewajiban imbalan pasca kerja Bank: The following table represent the sensitivity analysis of a reasonably possible change in salary increase and discount rate of obligation to Bank’s post- employment benefit obligation: 2016 Peningkatan Increase by 100 bps Penurunan Decrease by 100 bps Tingkat diskonto 5,237,060 6,090,427 Discount rates Kenaikan gaji 5,926,053 5,206,461 Salary increases 2015 Peningkatan Increase by 100 bps Penurunan Decrease by 100 bps Tingkat diskonto 3,526,462 4,074,908 Discount rates Kenaikan gaji 4,001,598 3,530,350 Salary increases Analisis sensitivitas di atas didasarkan pada perubahan atas asumsi tunggal dengan asumsi lainnya konstan. Pada praktiknya, kecil kemungkinan hal tersebut terjadi, dan perubahan- perubahan dalam beberapa dalam beberapa asumsi mungkin saling berhubungan. Ketika melakukan perhitungan sensitivitas dari kewajiban imbalan pasti ke asumsi aktuarial yang signifikan, metode yang sama nilai kini dari kewajiban imbalan pasti yang dihitung menggunakan projected unit credit pada akhir periode pelaporan telah diterapkan seperti saat menghitung kewajiban pensiun yang diakui pada laporan posisi keuangan. The above sensitivity analysis are based on a change in an assumption while holding all other assumption constant. In practice, this is unlikely to occur, and the changes in some of the assumption may be correlated. When calculation the sensitivity of the defined benefit obligation to significant actuarial assumptions, the same method present value if the defined benefit obligation calculation with the projected unit credit method at the end of the reporting period has been applied as when calculating the pension liability recognised within the statement of financial position. Durasi rata-rata tertimbang dari kewajiban imbalan pasti adalah 20.82 tahun 2015: 21.93 tahun. The weighted average duration of the defined benefit obligation is 20.82 years 2015: 21.93 years. Analisis jatuh tempo yang diharapkan dari manfaat pensiun yang tidak terdiskonto adalah sebagai berikut: Expected maturity analysis of undiscounted employee benefits are as follows: 2016 2015 Kurang dari 1 tahun 1,067,178 2,334,632 Less than 1 year 2 - 5 tahun 12,293,966 10,276,764 2 - 5 years 5 - 10 tahun 18,583,365 19,749,673 5 - 10 years Lebih dari 10 tahun 24,709,117 38,755,823 Over 10 years PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in thousands Rupiah unless otherwise stated Lampiran – 578 – Schedule 26. DANA SYIRKAH TEMPORER26. TEMPORARY SYIRKAH FUNDS
Dana Syirkah temporer terdiri dari: Temporary Syirkah funds consist of: a. Simpanan Nasabah a. Deposits from customers i Giro Mudharabah i Mudharabah demand deposits 2016 2015 Pihak ketiga 118,652 8,108,928 Third parties Pihak berelasi Catatan 42 - - Related parties Note 42 Jumlah 118,652 8,108,928 Total ii Tabungan Mudharabah ii Mudharabah saving deposits 2016 2015 Pihak ketiga 39,567,657 49,553,321 Third parties Pihak berelasi Catatan 42 589,586 765,276 Related parties Note 42 Jumlah 40,157,243 50,318,597 Total Tingkat bagi hasil rata-rata per tahun untuk tabungan mudharabah selama 31 Desember 2016 dan 2015 masing-masing sebesar 2,00 - 5,00 dan 5,00- 6,00 Average annual profit sharing for mudharabah saving during 31 December 2016 and 2015 are 2.00 - 5.00 and 5.00 - 6.00, respectively. iii Deposito berjangka iii Time deposit 2016 2015 Pihak ketiga 1,099,088,107 1,023,878,055 Third parties Pihak berelasi Catatan 42 28,185,000 950,000 Related parties Note 42 Jumlah 1,127,273,107 1,024,828,055 Total b. Simpanan dari bank lain b. Deposits from other banks 2016 2015 Deposito berjangka - pihak ketiga 31,250,000 22,150,000 Time deposit - third parties Berikut adalah informasi penting lainnya sehubungan dengan deposito dari simpanan nasabah dan simpanan bank lain: Other significant information related to the time deposits for deposits from customers and deposits from other banks: i Berdasarkan periode i By period 2016 2015 1 bulan 706,904,876 785,833,171 1 month 3 bulan 189,940,649 132,800,910 3 months 6 bulan 88,677,582 119,283,974 6 months 12 bulan 173,000,000 9,060,000 12 months Jumlah 1,158,523,107 1,046,978,055 TotalParts
» LKFS PT Bank Victoria International Tbk 31 Dec 2016 General Purpose Restated Dec 2015 1
» Public offering of the Bank’s shares and
» Public offering of the Bank’s shares and Entitas anak
» Subsidiary LKFS PT Bank Victoria International Tbk 31 Dec 2016 General Purpose Restated Dec 2015 1
» Dewan Komisaris dan Direksi, Komite dan
» Boards of Commissioners and Directors, Committee and Employees continued
» KEBIJAKAN AKUNTANSI ACCOUNTING POLICIES
» Dasar LKFS PT Bank Victoria International Tbk 31 Dec 2016 General Purpose Restated Dec 2015 1
» Basis of preparation of the consolidated
» Penurunan nilai dari aset keuangan
» Impairment of financial assets
» Giro pada bank lain dan Bank Indonesia
» Current accounts with other banks and
» Penempatan pada Bank Indonesia dan bank
» Efek-efek LKFS PT Bank Victoria International Tbk 31 Dec 2016 General Purpose Restated Dec 2015 1
» Pinjaman LKFS PT Bank Victoria International Tbk 31 Dec 2016 General Purpose Restated Dec 2015 1
» Loans, sharia financing and receivables
» Efek-efek yang dibeli dengan janji dijual kembali
» Fixed assets and depreciation
» Simpanan nasabah dan simpanan dari bank
» Pendapatan dan beban bunga dan syariah
» Interest income and expense and sharia
» Pendapatan provisi dan komisi
» Pendapatan dan beban operasional lainnya
» Other operating income and expenses
» PENGGUNAAN ESTIMASI DAN PERTIMBANGAN
» CURRENT ACCOUNTS WITH BANK INDONESIA
» Berdasarkan kolektibilitas sesuai Peraturan
» Perubahan cadangan kerugian penurunan
» PLACEMENTS WITH BANK INDONESIA AND
» Berdasarkan jenis, pihak dan bank
» By type, counterparties and bank
» Berdasarkan tenor jatuh tempo
» EFEK-EFEK By collectibility according to Bank Indonesia
» MARKETABLE SECURITIES By collectibility according to Bank Indonesia
» By type LKFS PT Bank Victoria International Tbk 31 Dec 2016 General Purpose Restated Dec 2015 1
» By collectability as per Bank Indonesia
» Perubahan cadangan kerugian penurunan nilai adalah sebagai berikut:
» EFEK – EFEK YANG DIBELI DENGAN JANJI
» SECURITIES The changes in allowance for impairment
» PINJAMAN YANG DIBERIKAN, PEMBIAYAAN DAN PIUTANG SYARIAH
» LOANS, SHARIA The changes in allowance for impairment
» Berdasarkan sektor ekonomi lanjutan
» By economic sector continued
» By period of the loan agreement
» Berdasarkan sisa umur jatuh tempo
» By remaining period to maturity
» Pinjaman yang diberikan, pembiayaan dan
» TAGIHAN DAN LIABILITAS AKSEPTASI ACCEPTANCE RECEIVABLE AND PAYABLE
» ACCEPTANCE RECEIVABLE By transactions with related party and third
» Berdasarkan jangka waktu perjanjian
» Cadangan kerugian penurunan nilai
» PREPAID EXPENSES Allowance for impairment losses
» FIXED ASSETS continued Allowance for impairment losses
» AGUNAN YANG DIAMBIL ALIH FORECLOSED ASSETS
» INTANGIBLE ASSETS Allowance for impairment losses
» ASET LAIN-LAIN - NETO OTHER ASSETS – NET
» OBLIGATIONS DUE IMMEDIATELY Allowance for impairment losses
» SIMPANAN NASABAH DEPOSITS FROM CUSTOMERS
» DEPOSITS FROM CUSTOMERS continued
» DEPOSITS FROM OTHER BANKS continued
» EFEK-EFEK YANG DITERBITKAN SECURITIES ISSUED
» SECURITIES ISSUED continued Allowance for impairment losses
» EFEK-EFEK YANG Allowance for impairment losses
» SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE
» PERPAJAKAN TAXATION Allowance for impairment losses
» TAXATION continued b. Prepaid taxes
» TAXATION continued c. Prepaid taxes
» TAXATION continued d. Pajak tangguhan
» TAXATION continued e. Surat ketetapan pajak
» AKRUAL DAN LIABILITAS LAIN-LAIN ACCRUALS AND OTHER LIABILITIES
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS OBLIGATION
» EMPLOYEE BENEFITS OBLIGATION continued Imbalan kerja jangka panjang lanjutan
» TEMPORARY SYIRKAH FUNDS Liabilitas imbalan pasca kerja
» TEMPORARY SYIRKAH FUNDS continued
» CAPITAL STOCK continued Liabilitas imbalan pasca kerja
» WARAN WARRANTS Liabilitas imbalan pasca kerja
» ADDITIONAL PAID-IN CAPITAL Liabilitas imbalan pasca kerja
» SALDO LABA Liabilitas imbalan pasca kerja
» APPROPRIATED RETAINED EARNINGS Liabilitas imbalan pasca kerja
» CADANGAN UMUM GENERAL RESERVES
» BEBAN BUNGA DAN SYARIAH INTEREST AND SHARIA EXPENSES
» PENDAPATAN OPERASIONAL LAINNYA OTHER OPERATING INCOME
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADM INISTRATIVE EXPENSES
» BEBAN TENAGA KERJA PERSONNEL EXPENSES
» OTHER OPERATING EXPENSES Liabilitas imbalan pasca kerja
» PENDAPATANBEBAN NON OPERASIONAL – NETO
» NON-OPERATING INCOMEEXPENSE- NET Liabilitas imbalan pasca kerja
» LABA PER SAHAM EARNINGS PER SHARE
» EARNINGS PER SHARE continued
» TRANSAKSI NON KAS NON-CASH TRANSACTIONS
» INFORMASI MENGENAI PIHAK-PIHAK BERELASI
» INFORMATION OF RELATED PARTIES Sifat Hubungan
» KOMITMEN DAN KONTINJENSI COMM ITMENTS AND CONTINGENCIES
» SIGNIFICANT AGREEMENT Perjanjian Liabilitas imbalan pasca kerja
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTEREST
» SEGMENT INFORMATION a. Bidang usaha
» SEGMENT INFORMATION continued b. Segmen Usaha lanjutan
» MANAJEMEN RISIKO RISK MANAGEMENT
» RISK MANAGEMENT continued Business Segment continued
» RISK MANAGEMENT continued Risiko kredit lanjutan
» RISK MANAGEMENT continued Risiko pasar lanjutan
» RISK MANAGEMENT continued Risiko likuiditas lanjutan
» RISK MANAGEMENT continued Risiko operasional lanjutan
» RISK MANAGEMENT continued Risiko hukum
» RISK MANAGEMENT continued Risiko hukum lanjutan
» RISK MANAGEMENT continued Risiko reputasi lanjutan
» RISK MANAGEMENT continued Risiko kepatuhan lanjutan
» NILAI WAJAR INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
» FAIR VALUE OF FINANCIAL INSTRUMENTS
» FAIR VALUE OF FINANCIAL INSTRUMENTS MANAJEMEN MODAL CAPITAL MANAGEMENT
» CAPITAL MANAGEMENT continued Business Segment continued
Show more