Loans continued Kredit yang Dihapus Buku
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF
ACCOUNTING POLICIES continued m. Penurunan Nilai Aset Keuangan dan Aset Non-Keuangan lanjutan m. Impairment of Financial and Non-Financial Assets continued Aset keuangan yang dicatat berdasarkan biaya perolehan diamortisasi lanjutan Financial assets carried at amortised cost continued Untuk tujuan evaluasi penurunan nilai secara individual, jumlah kerugian penurunan nilai diukur berdasarkan selisih antara nilai tercatat aset keuangan dengan nilai kini dari estimasi arus kas masa datang yang didiskontokan menggunakan tingkat suku bunga efektif awal dari aset keuangan tersebut. Nilai tercatat aset tersebut dikurangi menggunakan cadangan kerugian penurunan nilai dan jumlah kerugian penurunan nilai diakui pada laporan laba rugi. Jika pinjaman yang diberikan memiliki suku bunga variable, maka tingkat diskonto yang digunakan untuk mengukur setiap kerugian penurunan nilai adalah suku bunga efektif yang berlaku yang ditetapkan dalam kontrak. For the purposes of an evaluation of individual impairment, the amount of the loss is measured as the difference between the asset‟s carrying amount and the present value estimated future cash flows discounted at the financial asset‟s original effective interest rate. The carrying amount of the asset is reduced through the use of an allowance account and the amount of the loss is recognised in the statement of income. If a loan has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under contract. Perhitungan nilai kini dan estimasi arus kas masa datang atas aset keuangan dengan agunan mencerminkan arus kas yang dapat dihasilkan dari pengambilalihan agunan dikurangi biaya-biaya untuk memperoleh dan menjual agunan, terlepas apakah pengambilalihan tersebut berpeluang terjadi atau tidak. The calculation of the present value of the estimated future cash flows of a collateralised financial asset reflects the cash flows that may result from foreclosure less costs for obtaining and selling the collateral, whether or not foreclosure is probable. Dalam menentukan penurunan nilai secara kolektif untuk posisi per 31 Desember 2011 dan 2010, Bank menerapkan Surat Edaran Bank Indonesia No. 1133DPNP tanggal 8 Desember 2009, “Perubahan atas Surat Edaran No. 114DPNP tanggal 27 Januari 2009 tentang Pelaksanaan Pedoman Akuntansi Perbankan Indonesia”. Surat Edaran Bank Indonesia tersebut memuat penyesuaian atas Pedoman Akuntansi Perbankan Indonesia “PAPI” 2008 tentang ketentuan transisi atas estimasi penurunan nilai kredit secara kolektif bagi bank yang memenuhi syarat. In assessing collective impairment as at December 31, 2011 and 2010, the Bank applied Bank Indonesia Circular Letter No. 1133DPNP dated December 8, 2009, “The Amendment to the Bank Indonesia Circular Letter No. 114DPNP dated January 27, 2009 on the Implementation of Accounting and Reporting Guidelines for Indonesian Banking Industry”. The Bank Indonesia Circular Letter contains the amendment to Accounting Guidelines for Indon esian Banking Industry “PAPI” 2008 regarding the transitional provision on estimation of collective impairment of loans for eligible banks.Parts
» Laporan Keuangan 31 Desember 2011
» Pendirian dan Informasi Umum Bank Establishment and General Information of the
» Pendirian dan UMUM lanjutan GENERAL continued
» Establishment and General Information of the Bank continued
» Penawaran Umum Saham Bank lanjutan
» Dasar Penyusunan Laporan Keuangan Basis of Financial Statements Preparation
» Foreign Currency Translations SUMMARY OF
» Financial Assets and Liabilities
» Financial Assets and Liabilities continued
» Kas dan Setara Kas Cash and Cash Equivalents
» The Minimum Statutory Reserve
» Giro pada Bank Indonesia dan Bank Lain Current Accounts with Bank Indonesia and
» Surat-surat Berharga Securities SUMMARY OF
» Securities continued SUMMARY OF
» Surat-surat Berharga yang Dijual dengan Janji Dibeli Kembali
» Derivative Instruments SUMMARY OF
» Loans continued Kredit yang Dihapus Buku
» Tagihan dan Liabilitas Akseptasi Acceptances Receivable and Payable
» Penurunan Nilai Aset Keuangan dan Aset Non-Keuangan
» Impairment of Financial and Non-Financial Assets
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF
» Penyertaan Saham Investments in Shares of Stock
» Aset Tetap dan Penyusutan Fixed Assets and Depreciation
» Fixed Assets and Depreciation continued
» Foreclosed Assets SUMMARY OF
» Biaya Dibayar di Muka dan Aset Lain-lain Prepaid Expenses and Other Assets
» Liabilities Immediately Payable SUMMARY OF
» Simpanan Nasabah Deposits from Customers
» Simpanan dari Bank Lain Deposits from Other Banks
» Pinjaman Subordinasi Subordinated Loan
» Pendapatan dan Beban Bunga Interest Income and Expense
» Interest Incomes and Expenses continued
» Pendapatan dan Beban Provisi dan Komisi Fees and Commissions Income and Expense
» Perpajakan Taxation SUMMARY OF
» Earnings per Share SUMMARY OF
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» SUMMARY OF Laporan Keuangan 31 Desember 2011
» KAS CASH Laporan Keuangan 31 Desember 2011
» Berdasarkan pihak dan mata uang asing By counterparties and currency
» GIRO PADA BANK LAIN lanjutan CURRENT ACCOUNTS WITH OTHER BANKS
» PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN lanjutan
» PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS continued
» PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS continued SURAT-SURAT BERHARGA SECURITIES
» SURAT-SURAT BERHARGA lanjutan SECURITIES continued
» TAGIHAN DAN LIABILITAS DERIVATIF DERIVATIVE RECEIVABLE AND PAYABLE
» KREDIT LOANS Laporan Keuangan 31 Desember 2011
» KREDIT lanjutan LOANS continued KREDIT lanjutan LOANS continued
» KREDIT lanjutan LOANS continued
» TAGIHAN DAN Laporan Keuangan 31 Desember 2011
» PENYERTAAN DALAM BENTUK SAHAM INVESTMENT IN SHARES OF STOCK
» PENDAPATAN BUNGA YANG MASIH AKAN DITERIMA
» ACCRUED INTEREST RECEIVABLES Laporan Keuangan 31 Desember 2011
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» AGUNAN YANG DIAMBIL ALIH FORECLOSED ASSETS
» AGUNAN YANG DIAMBIL ALIH lanjutan FORECLOSED ASSETS continued
» SIMPANAN NASABAH lanjutan DEPOSITS FROM CUSTOMERS continued
» SIMPANAN DARI BANK LAIN lanjutan DEPOSITS FROM OTHER BANKS continued
» PINJAMAN DITERIMA BORROWING Laporan Keuangan 31 Desember 2011
» PINJAMAN DITERIMA lanjutan BORROWING continued
» BUNGA MASIH HARUS DIBAYAR ACCRUED INTEREST PAYABLE
» BUNGA MASIH HARUS DIBAYAR lanjutan ACCRUED INTEREST PAYABLE continued
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» ESTIMASI KERUGIAN Laporan Keuangan 31 Desember 2011
» PINJAMAN SUBORDINASI lanjutan SUBORDINATED LOAN continued MODAL SAHAM CAPITAL STOCK
» TAMBAHAN MODAL DISETOR - BERSIH ADDITIONAL PAID-IN CAPITAL - NET
» PENDAPATAN BUNGA INTEREST REVENUES
» BEBAN BUNGA INTEREST EXPENSES
» BEBAN TENAGA KERJA PERSONNEL EXPENSES
» BEBAN OPERASI OPERATING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES PAJAK PENGHASILAN INCOME TAX
» PAJAK PENGHASILAN lanjutan INCOME TAX continued
» LABA PER SAHAM EARNINGS PER SHARE INFORMASI MENGENAI
» INFORMASI MENGENAI Laporan Keuangan 31 Desember 2011
» KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» KOMITMEN DAN KONTINJENSI lanjutan COMMITMENTS
» KREDIT PENERUSAN DARI BANK INDONESIA CHANNELLING LOANS FROM BANK INDONESIA
» JATUH TEMPO ASET DAN LIABILITAS MATURITIES OF ASSETS AND LIABILITIES
» JATUH TEMPO ASET DAN LIABILITAS lanjutan MATURITIES OF ASSETS AND LIABILITIES continued
» POSISI DEVISA NETO NET OPEN POSITION
» POSISI DEVISA NETO lanjutan NET OPEN POSITION continued
» JASA KUSTODIAN CUSTODIAN SERVICES
» INFORMASI SEGMEN USAHA OPERATING SEGMENT INFORMATION
» “Operating Segments”. Laporan Keuangan 31 Desember 2011
» INFORMASI SEGMEN USAHA lanjutan OPERATING
» JAMINAN PEMERINTAH Laporan Keuangan 31 Desember 2011
» MANAJEMEN MODAL lanjutan CAPITAL MANAGEMENT continued
» MANAJEMEN MODAL lanjutan CAPITAL MANAGEMENT continued MANAJEMEN RISIKO RISK MANAGEMENT
» Risiko Kredit lanjutan Credit Risks continued
» Risiko Kredit lanjutan Credit Risks continued Risiko Pasar Market Risks
» Risiko Pasar lanjutan Market Risks continued
» Risiko Likuiditas Liquidity Risks
» Risiko Likuiditas lanjutan Liquidity Risks continued
» Risiko Operasional Operational Risks
» Risiko Reputasi Reputation Risks
» Risiko Reputasi lanjutan Reputation Risks continued
» Risiko Hukum lanjutan Legal Risks continued Risiko Kepatuhan Compliance Risks
» Risiko Kepatuhan lanjutan Compliance Risks continued
» Risiko Kepatuhan lanjutan Compliance Risks continued Risiko Stratejik Strategic Risks
» Risiko Stratejik lanjutan Strategic Risks continued
» ADOPSI PERTAMA KALI PSAK 50 REVISI 2006 dan PSAK 55 REVISI 2006
» FIRST TIME ADOPTION OF SFAS 50 REVISED 2006 and SFAS 55 REVISED 2006
» ADOPSI PERTAMA KALI PSAK 50 REVISI 2006 dan PSAK 55 REVISI 2006 lanjutan
» FIRST TIME ADOPTION OF SFAS 50 REVISED 2006 and SFAS 55 REVISED 2006continued
» NILAI WAJAR INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
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