Derivative Receivables and Derivative Payables
q. Net Investment in Finance Lease
Net investment in finance lease represent lease receivable plus the residual value at the end of the lease period and stated net of unearned lease income, security deposits and the allowance for impairment losses. The difference between the gross lease receivable and the present value of the lease receivable is recognized as unearned lease income. Unearned lease income is allocated to current year consolidated statement of comprehensive income based on a constant rate of return on net investment using the effective interest rate. The lessee has the option to purchase the leased asset at the end of the lease period at a price mutually agreed upon at the commencement of the agreement. Early termination is treated as a cancellation of an existing contracts and the resulting gain or loss is credited or charged to the current year consolidated statement of comprehensive income. Net investment in finance leases are classified as loans and receivables. Refer to Note 2c to the accounting policy for loans and receivables.r. Fixed Assets and Leased Assets
i. Fixed assets and Software Fixed assets except for land is stated at cost less accumulated depreciation and impairment losses. Such cost includes the cost of replacing part of the fixed assets when that cost is incurred, if the recognition criteria are met. Likewise, when a major inspection is performed, its cost is recognised in the carrying amount of the fixed assets as a replacement if the recognition criteria are satisfied. All other repairs and maintenance costs that do not have future economics benefit are recognised in the consolidated statement of income as incurred. Software is recognised as intangible assets. Depreciation and amortisation is calculated using the straight-line method over the estimated useful lives of the assets as follows: Years Buildings 20 Furniture, fixtures, office equipment and computer and vehicles 4-5 Software 5 Fixed assets are derecognised upon disposal or when no future economic benefits are expected from their use or disposal. Any gain or loss arising from derecognition of the asset calculated as the difference between the net disposal proceeds and the carrying amount of the asset is included in consolidated statement of income in the year the asset is derecognised. The asset’s residual values, useful lives and methods of depreciation are reviewed, and adjusted prospectively if appropriate, at each financial year end. Construction in progress is stated at cost and is presented as part of fixed assets. Accumulated costs are reclassified to the appropriate fixed assets account when the assets are substantially complete and are ready for their intended use.Parts
» Mandiri - Investor Relations - Audited Financials
» Establishment Mandiri - Investor Relations - Audited Financials
» Merger Mandiri - Investor Relations - Audited Financials
» Merger continued Mandiri - Investor Relations - Audited Financials
» Recapitalisation Mandiri - Investor Relations - Audited Financials
» Recapitalisation continued Mandiri - Investor Relations - Audited Financials
» Quasi-Reorganisation Mandiri - Investor Relations - Audited Financials
» Divestment of Government Share Ownership Subsidiaries Associates
» Subsidiaries and Associates continued
» Subsidiaries and Associates continued PT Bumi Daya Plaza
» Subsidiaries and Associates continued PT Bank Sinar Harapan Bali continued
» Subsidiaries and Associates continued PT Mandiri Tunas Finance continued
» Subsidiaries and Associates continued PT AXA Mandiri Financial Services continued
» Subsidiaries and Associates continued PT Mandiri AXA General Insurance continued
» Structure and Management Mandiri - Investor Relations - Audited Financials
» Structure and Management continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Basis of Preparation of the Consolidated Financial Statements
» Basis of Preparation of the Consolidated Financial Statements continued
» Changes in accounting policies
» Changes in accounting policies continued
» Financial instruments A. Financial assets
» Financial instruments continued A. Financial assets continued
» Financial instruments continued C. Derecognition
» Financial instruments continued E. Classes of financial instrument
» Financial instruments continued E. Classes of financial instrument continued
» Financial instruments continued G. Allowance for impairment losses of financial assets
» Financial instruments continued G. Allowance for impairment losses of financial assets continued
» Principles of Consolidation Mandiri - Investor Relations - Audited Financials
» Principles of Consolidation continued
» Foreign Currency Transactions and Balances
» Transactions with Related Parties
» Current Accounts with Bank Indonesia and Other Banks
» Current Accounts with Bank Indonesia and Other Banks continued
» Placements with Bank Indonesia and Other Banks
» Marketable Securities Mandiri - Investor Relations - Audited Financials
» Marketable Securities continued Mandiri - Investor Relations - Audited Financials
» Government Bonds Mandiri - Investor Relations - Audited Financials
» Other Receivables - Trade Transactions
» Securities PurchasedSold under ResaleRepurchase Agreements
» Derivative Receivables and Derivative Payables
» Loans Mandiri - Investor Relations - Audited Financials
» Loans continued Mandiri - Investor Relations - Audited Financials
» Consumer Financing Receivables Mandiri - Investor Relations - Audited Financials
» Net Investment in Finance Lease
» Fixed Assets and Leased Assets
» Fixed Assets and Leased Assets continued
» Investments in Shares Mandiri - Investor Relations - Audited Financials
» Allowance for Possible Losses on Non-Earning Assets
» Acceptance Receivables and Payables
» Other Assets Mandiri - Investor Relations - Audited Financials
» Obligation due Immediately Mandiri - Investor Relations - Audited Financials
» Deposits from Customers Mandiri - Investor Relations - Audited Financials
» Deposits from Customers continued
» Insurance Contract Mandiri - Investor Relations - Audited Financials
» Insurance Contract continued Mandiri - Investor Relations - Audited Financials
» USE OF CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
» GOVERNMENT BONDS Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» DERIVATIVE RECEIVABLES AND PAYABLES
» NET INVESTMENT IN LEASE FINANCING
» INVESTMENTS IN SHARES Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» POLICYHOLDERS’ INVESTMENT AND LIABILITY TO UNIT-LINKED HOLDERS
» PREPAID EXPENSES Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» OTHER ASSETS Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» DEPOSITS FROM CUSTOMERS - DEMAND DEPOSITS
» DEPOSITS FROM CUSTOMERS - SAVING DEPOSITS
» DEPOSITS FROM OTHER BANKS - DEMAND AND SAVING DEPOSITS
» DEPOSITS FROM OTHER BANKS - TIME DEPOSITS
» ACCEPTANCE PAYABLES Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» ACCRUED EXPENSES Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» Employee benefit Tax Payables
» Tax BenefitExpense Mandiri - Investor Relations - Audited Financials
» Tax Expense - Current continued
» Deferred tax assets - net continued
» OTHER LIABILITIES Tax assessment letter
» SUBORDINATED LOANS Tax assessment letter
» NON CONTROLLING INTEREST IN NET ASSETS OF CONSOLIDATED SUBSIDIARIES
» Authorised, Issued and Fully Paid-in Capital
» Authorised, Issued and Fully Paid-in Capital continued
» Additional Paid-In CapitalAgio Mandiri - Investor Relations - Audited Financials
» Additional Paid-In CapitalAgio continued
» INTEREST INCOME AND SHARIA INCOME
» INTEREST EXPENSE AND SHARIA EXPENSE
» ALLOWANCE FOR IMPAIRMENT LOSSES
» ALLOWANCEREVERSAL FOR POSSIBLE LOSSES
» UNREALISED GAINSLOSSES Distribution of Net Income
» SALARIES AND EMPLOYEE BENEFITS
» EMPLOYEE BENEFITS Distribution of Net Income
» OTHER OPERATING EXPENSES - OTHERS - NET
» RELATED PARTY TRANSACTIONS Distribution of Net Income
» CUSTODIAL SERVICES AND TRUST OPERATIONS
» Liabilities Integrated Banking System Agreement with Vendor
» Legal Matters Mandiri - Investor Relations - Audited Financials
» Value Added Tax VAT on Bank Syariah Mandiri BSM Murabahah Transactions
» Value Added Tax VAT on Bank Syariah Mandiri BSM Murabahah Transactions continued
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