PINJAMAN YANG DITERIMA FUND BORROWING
BRISyariah 2015 Annual Report
243
The original financial statements included herein are in the Indonesian language.
PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS
As of December 31, 2015 and for the Year Then Ended
Expressed in millions of Rupiah, unless otherwise stated
71
19. UTANG PAJAK lanjutan 19. TAXES PAYABLE continued
c. Beban manfaat pajak penghasilan – tangguhan:
c. Income tax expense benefit – deferred:
Tahun yang Berakhir pada Tanggal 31 DesemberYear Ended December 31,
2015 2014
Cadangan bonus 8.125
- Provision of bonus
Penyisihan pembalikan Provision reversal of impairment losses
Kerugian piutang murabahah 6.895
10.196 on murabahah receivables
Penyisihan estimasi imbalan kerja 3.556
5.917 Provision of estimated employee benefits Penyisihan kerugian
Provision for impairment aset non-produktif
1.701 596
losses on non-earning assets Cadangan litigasi
1.033 -
Provision of legal case Penyisihan pembalikan
Provision reversal of impairment losses kerugian aset produktif diluar piutang,
on earning assets other than receivables, pinjaman qardh dan pembiayaan
211 308
funds of qardh and financing Kerugian yang belum
Unrealized losses on direalisasi atas surat berharga
marketbale securities that yang diukur pada nilai wajar
measured at fair value melalui laba rugi
139 -
through profit or loss
Jumlah manfaat beban pajak Total Income tax
penghasilan - tangguhan 21.660
3.991 benefit expense - deferred
d. Aset pajak tangguhan: d. Deferred tax assets:
1 Januari 2014 31 Desember 2014
31 Desember 2015 31 Desember 2014 January 1 2014
December 31, 2015 December 31, 2014
December 31 2013
Penyisihan estimasi imbalan kerja
23.855 20.299
14.382 Provision of estimated employee benefits Cadangan bonus
8.125 -
- Provision of bonus
Penyisihan kerugian Provision for impairment losses on
aset non-produktif 2.978
1.277 681
non-earning assets Cadangan litigasi
1.033 -
- Provision of legal case
Penyisihan kerugian aset produktif Provision for impairment losses on
diluar piutang, pinjaman qardh earning assets other than receivables,
dan pembiayaan 310
99 407
funds of qardh and financing Kerugian yang belum
Unrealized losses on direalisasi atas surat berharga
marketable securities that yang diukur pada nilai wajar
measured at fair value melalui laba rugi
139 -
- through profit or loss
Pengukuran kembali program Remeasurement of defined
imbalan kerja 3.907
3.012 2.905
benefit program Penyisihan kerugian piutang
Provision of impairment losses murabahah
4.347 11.242
1.046 on murabahah receivables
Jumlah aset pajak tangguhan 28.186
7.421 11.519
Total of deferred tax assets
Setelah penyajian kembali Catatan 42 As restated Note 42
BRISyariah Laporan Tahunan 2015
244
The original financial statements included herein are in the Indonesian language.
PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS
As of December 31, 2015 and for the Year Then Ended
Expressed in millions of Rupiah, unless otherwise stated
72