Equity investments continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in millions of Rupiah, unless otherwise stated Halaman - 65 - Page 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued v. Pinjaman yang diterima lanjutan

v. Borrowings continued

Lihat Catatan 2c untuk kebijakan akuntansi atas aset dan liabilitas keuangan. Refer to Note 2c for the accounting policies of financial assets and liabilities.

w. Dana syirkah temporer

Dana syirkah temporer merupakan investasi dengan akad Mudharabah mutlaqah, yaitu pemilik dana shahibul maal memberikan kebebasan kepada pengelola dana mudharibBNI Syariah dalam pengelolaan investasinya dengan keuntungan dibagikan sesuai kesepakatan. Dana syirkah temporer terdiri dari giro Mudharabah, tabungan Mudharabah, deposito Mudharabah dan sukuk Mudharabah.

w. Temporary syirkah funds

Temporary syirkah funds represent investments from other parties conducted on the basis Mudharabah mutlaqah contract in which the owners of the funds shahibul maal grant freedom to the fund manager mudharibBNI Syariah in the management of their investments with profit distributed based on the contract. Temporary syirkah funds consist of Mudharabah current accounts, Mudharabah saving deposits, Mudharabah time deposits and Mudharabah sukuk issued. Giro dan tabungan Mudharabah merupakan investasi yang bisa ditarik kapan saja on call atau sesuai dengan persyaratan tertentu yang disepakati. Giro dan tabungan Mudharabah dinyatakan sebesar saldo tabungan nasabah di Bank. Mudharabah current accounts and saving deposits represent investment which could be withdrawn anythime on call or can be withdrawn based on certain agreed terms. Mudharabah current accounts and savings deposits are stated based on the customer’s savings deposit balance. Deposito Mudharabah merupakan investasi yang hanya bisa ditarik pada waktu tertentu sesuai dengan perjanjian antara pemegang deposito Mudharabah dengan Bank. Deposito Mudharabah dinyatakan sebesar nilai nominal sesuai dengan perjanjian antara pemegang deposito dengan Bank. Mudharabah time deposits represent investment that can only be withdrawn at a certain time based on the agreement between the customer and the Bank. Mudharabah time deposits are stated at nominal amount as agreed between the deposit holder and the Bank. Sukuk Mudharabah yang diterbitkan merupakan sukuk yang menggunakan akad Mudharabah. Sukuk Mudharabah diakui pada saat entitas menjadi pihak yang terikat dengan ketentuan penerbitan sukuk Mudharabah. Sukuk Mudharabah diakui sebesar nilai nominal. Biaya transaksi diakui secara terpisah dari sukuk Mudharabah. Biaya transaksi untuk penerbitan sukuk Mudharabah disajikan dalam aset sebagai biaya yang ditangguhkan dan diamortisasi sepanjang jangka waktu sukuk menggunakan garis lurus. Penerbitan sukuk dan perdagangan sukuk berdasarkan akad syariah, termasuk adanya asetaktivitas yang mendasari. Pemilik sertifikat sukuk Mudharabah mendapatkan bagi hasil. Mudharabah sukuk issued is a sukuk using the contract of Mudharabah. Sukuk Mudharabah is recognized when the entity becomes party of issuance contract Mudharabah sukuk. Sukuk Mudharabah is recognized at nominal value. Transaction costs are recognised separately from the sukuk Mudharabah. Transaction costs for the issuance of sukuk Mudharabah presented in assets as deferred expenses and amortized over the term of sukuk using straight-line method. Sukuk issuance and trading of sukuk based on the principles of sharia, including any underlying assetsactivities. The holders of Mudharabah sukuk certificate receive profit sharing.