Credit risk continued RISK MANAGEMENT continued a. Risiko kredit lanjutan
27. RISK MANAGEMENT continued a. Risiko kredit lanjutan
a. Credit risk continued
iii Cadangan kerugian penurunan nilai dan kebijakan pencadangan iii Allowance for impairment losses and provisioning policies Cadangan kerugian penurunan nilai yang diakui pada pelaporan keuangan hanyalah kerugian yang telah terjadi pada tanggal laporan posisi keuangan berdasarkan bukti obyektif atas penurunan nilai dan untuk yang tidak mempunyai bukti obyektif menggunakan penilaian secara kolektif berdasarkan data kerugian historis. Allowance for impairment losses recognised for financial reporting purpose is only losses that have been incurred at the date of the statement of financial position based on objective evidence of impairment and for those which do not have objective evidence are using collective assessment based on historical loss data. iv Eksposur maksimum risiko kredit tanpa memperhitungkan agunan dan pendukung kredit lainnya iv Maximum exposure to credit risk before collateral held or other credit enhancements Eksposur risiko kredit terhadap aset keuangan pada laporan posisi keuangan tanggal 31 Desember 2011 dan 2010 adalah sebagai berikut: Credit risk exposures relating to financial assets of statement of financial position as at 31 December 2011 and 2010 are as follows: Eksposur maksimum Maximum exposure 2011 2010 Current accounts with Giro pada Bank Indonesia 2,372,328 1,093,392 Bank Indonesia Giro pada bank lain 337,502 583,740 Current accounts with other banks Penempatan pada Bank Placements with Bank Indonesia dan bank lain 159,980 931,364 Indonesia and other banks Efek-efek Marketable securities - Diukur pada nilai wajar melalui laporan laba rugi 408,427 1,791,634 Fair value through profit or loss - - Tersedia untuk dijual 658,603 70,168 Available-for-sale - - Pinjaman yang diberikan dan piutang 398,515 359,625 Loans and receivables - Obligasi pemerintah Government Bonds - Diukur pada nilai wajar melalui laporan laba rugi 1,661,685 1,428,159 Fair value through profit or loss - - Tersedia untuk dijual 216,872 664,282 Available-for-sale - Tagihan derivatif 171,061 91,543 Derivative receivables Tagihan akseptasi 3,115,786 1,774,934 Acceptance receivables Pinjaman yang diberikan 22,083,972 18,933,637 Loans Aset lain-lain Other assets - Piutang bunga 146,152 154,361 Interest receivable - - Piutang atas penjualan efek-efek Receivable on sale of - yang masih harus diterima 756,071 270,312 marketable securities 32,486,954 28,147,151 PT BANK DBS INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2011 DAN 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Expressed in millions of Rupiah, unless otherwise stated Lampiran – 578 – Schedule 27. MANAJEMEN RISIKO lanjutan27. RISK MANAGEMENT continued a. Risiko kredit lanjutan
Parts
» DBS Indonesia Full Year 2011 Accounts
» Dasar penyusunan laporan keuangan
» Basis Perubahan kebijakan akuntansi
» Changes in accounting policies
» Aset keuangan lanjutan Financial assets continued
» Liabilitas keuangan Financial liabilities
» Liabilitas keuangan lanjutan Financial liabilities continued
» Penentuan nilai wajar Determination of fair value
» Penghentian pengakuan Derecognition Financial assets
» Transitional Provisions Upon First Time Implementation of SFAS 50
» Foreign currency translation ACCOUNTING POLICIES
» Transaksi dengan pihak berelasi
» Transactions with related parties
» Giro pada Bank Indonesia dan bank lain
» Current accounts with Bank Indonesia
» Penempatan pada Bank Indonesia dan
» Efek-efek dan Obligasi Pemerintah
» Marketable securities and Government
» Instrumen keuangan derivatif ACCOUNTING POLICIES
» Derivative financial instruments ACCOUNTING POLICIES
» Tagihan dan liabilitas akseptasi
» Acceptance receivables and payables
» Pinjaman yang diberikan ACCOUNTING POLICIES
» Allowance for possible losses on non- earning assets
» Aset tetap ACCOUNTING POLICIES
» Fixed assets ACCOUNTING POLICIES
» Aset lain-lain dan liabilitas lain-lain
» Other assets and other liabilities
» Other assets ACCOUNTING POLICIES
» Foreclosed collateral ACCOUNTING POLICIES
» Deposits from customers and deposits
» Liabilitas pensiun ACCOUNTING POLICIES
» Pension obligations ACCOUNTING POLICIES
» Cadangan kerugian penurunan nilai aset
» KEBIJAKAN AKUNTANSI PENYAJIAN KEMBALI LAPORAN KEUANGAN RESTATEMENT OF FINANCIAL STATEMENT
» RESTATEMENT OF FINANCIAL STATEMENT
» CURRENT DBS Indonesia Full Year 2011 Accounts
» Berdasarkan mata uang By currency Berdasarkan
» Berdasarkan jenis dan mata uang By type and currency
» GIRO PADA BANK LAIN EFEK - EFEK
» OBLIGASI PEMERINTAH GOVERNMENT BONDS
» Berdasarkan jenis lanjutan DERIVATIVE RECEIVABLES AND PAYABLES
» By type continued DERIVATIVE RECEIVABLES AND PAYABLES
» Cadangan kerugian penurunan nilai
» Allowance for impairment losses
» By currency TAGIHAN AKSEPTASI ACCEPTANCE RECEIVABLES
» Berdasarkan kolektibilitas Bank Indonesia By collectibility as per Bank Indonesia
» ACCEPTANCE RECEIVABLES continued c.
» Berdasarkan jenis PINJAMAN YANG DIBERIKAN LOANS
» By type PINJAMAN YANG DIBERIKAN LOANS
» Berdasarkan sektor ekonomi By economic sector
» Berdasarkan LOANS continued b.
» By collectibility as per Bank Indonesia
» Pinjaman yang direstrukturisasi LOANS continued d.
» Restructured loan LOANS continued d.
» Pendapatan bunga LOANS continued g.
» Interest income LOANS continued g.
» FIXED ASSETS 2011 DBS Indonesia Full Year 2011 Accounts
» OTHER ASSETS DBS Indonesia Full Year 2011 Accounts
» Pajak dibayar dimuka PERPAJAKAN TAXATION
» Prepaid tax PERPAJAKAN TAXATION
» Utang pajak kini PERPAJAKAN TAXATION
» Current tax liability PERPAJAKAN TAXATION
» Beban pajak penghasilan PERPAJAKAN TAXATION
» Income tax expense PERPAJAKAN TAXATION
» Income tax expensebenefit continued
» TAXATION continued d. DBS Indonesia Full Year 2011 Accounts
» Administrasi TAXATION continued e.
» Administration TAXATION continued e.
» SIMPANAN NASABAH DEPOSITS FROM CUSTOMERS
» SIMPANAN DARI BANK LAIN DEPOSITS FROM OTHER BANKS
» ACCEPTANCE PAYABLES DBS Indonesia Full Year 2011 Accounts
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» Beban imbalan kerja karyawan
» Employee benefits expense PROVISIONS FOR EMPLOYEE BENEFITS
» Penyisihan imbalan karyawan PROVISIONS FOR EMPLOYEE BENEFITS
» Provisions for employee benefits
» Mutasi PROVISIONS FOR EMPLOYEE BENEFITS
» Movements PROVISIONS FOR EMPLOYEE BENEFITS
» Asumsi-asumsi utama yang digunakan
» Berdasarkan jenis COMMITMENTS AND CONTINGENCIES
» By type COMMITMENTS AND CONTINGENCIES
» Berdasarkan kolektibilitas COMMITMENTS AND CONTINGENCIES
» By collectibility COMMITMENTS AND CONTINGENCIES
» Estimasi kerugian atas komitmen and
» COMMITMENTS AND DBS Indonesia Full Year 2011 Accounts
» DAMPAK PENERAPAN DBS Indonesia Full Year 2011 Accounts
» IMPACT ON THE INITIAL IMPLEMENTATION OF SFAS 55 REVISED 2006
» NET OPEN POSITION DBS Indonesia Full Year 2011 Accounts
» Pihak-pihak The RELATED PARTY TRANSACTIONS
» Pihak-pihak The RELATED PARTIES
» Liabilitas kepada pihak berelasi
» Pendapatan dan biaya dari pihak berelasi
» Income and expense from related parties
» Komitmen dan kontinjensi dari pihak
» MANAJEMEN RISIKO RISK MANAGEMENT
» Credit risk continued RISK MANAGEMENT continued a. Risiko kredit lanjutan
» RISK MANAGEMENT continued b.
» Risiko likuiditas Liquidity Risk
» Liquidity Risk continued RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» 880,368 32, 486,954 DBS Indonesia Full Year 2011 Accounts
» 042,128 Total DBS Indonesia Full Year 2011 Accounts
» 395,813 28, 147,151 DBS Indonesia Full Year 2011 Accounts
» Risiko operasional Operational risk
» Nilai wajar aset dan liabilitas keuangan
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