Financial Assets and Liabilities
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF
ACCOUNTING POLICIES continued j. Instrumen Derivatifj. Derivative Instruments
Instrumen keuangan derivatif termasuk transaksi mata uang asing untuk tujuan pendanaan dan perdagangan diakui sebesar nilai wajar pada laporan posisi keuangan. Nilai wajar ditentukan berdasarkan harga pasar, model penentuan harga atau harga pasar instrumen lain yang memiliki karakteristik serupa. Derivative financial instruments including foreign currency transactions for funding and trading are recognized in the statement of financial position at their fair value. Fair value is determined based on market value, pricing models or quoted prices of other instruments with similar characteristic. Keuntungan atau kerugian yang terjadi dari perubahan nilai wajar kontrak derivatif yang tidak ditujukan untuk lindung nilai atau tidak memenuhi kriteria untuk dapat diklasifikasikan sebagai lindung nilai diakui dalam laporan laba rugi tahun berjalan. Gain or loss as a result of fair value changes on a derivative contract not designated as a hedging instrument or derivative contract that does not qualify as a hedging instrument is recognized in the current year‟s statement of income. Penyisihan kerugian penurunan nilai dibentuk jika terdapat bukti objektif penurunan nilai Catatan 2m. The allowance for impairment losses is provided if there is an objective evidence of impairment Note 2m. k. Kredit k. Loans Kredit yang diberikan ke nasabah diukur pada biaya perolehan diamortisasi menggunakan metode suku bunga efektif dikurangi penyisihan kerugian penurunan nilai. Biaya perolehan diamortisasi dihitung dengan memperhitungkan adanya diskonto atau premi yang timbul pada saat akuisisi serta biayafee transaksi yang merupakan bagian yang tidak terpisahkan dengan suku bunga efektif. Amortisasi tersebut diakui pada laporan laba rugi. Penyisihan kerugian atas penurunan nilai dilakukan bila terdapat indikasi penurunan nilai dengan menggunakan metodologi penurunan nilai sebagaimana diungkapkan dalam Catatan 2m. Loans are measured at amortized cost using the EIR method less allowance for impairment losses. Amortized cost is calculated by taking into account any discount or premium on acquisition and costsfee that are an integral part of the EIR. The amortization is recognized in the statement of income. The Bank assesses if there is an objective evidence of impairment using the impairment methodology as disclosed in Note 2m. Restrukturisasi Kredit Loan Restructuring Restrukturisasi kredit meliputi adanya perpanjangan jangka waktu pembayaran dan ketentuan kredit yang baru, setelah syarat dan ketentuan telah dinegosiasi ulang, penurunan nilai yang ada sebelumnya akan diukur dengan menggunakan suku bunga efektif awal sebelum ketentuan kredit dimodifikasi dan kredit tersebut tidak lagi dalam kategori ’past-due‟. Manajemen akan melakukan kaji ulang pada kredit yang direstrukturisasi secara berkelanjutan untuk memastikan bahwa seluruh syarat terpenuhi dan pembayaran di masa datang akan terjadi. Evaluasi penurunan nilai secara individual atau kolektif, akan dilakukan untuk kredit tersebut mengikuti evaluasi penurunan nilai atas kredit. Loan restructuring may involve extending the payment arrangements and the agreement of new loan conditions, once the term have been renegotiated, any previous impairment is measured using the original EIR as calculated before the modification of terms and the loan is no longer considered past due. Management continuously reviews renegotiated loans to ensure that all criteria are met and that future payments are likely to occur. The loans continue to be subject to an individual or collective impairment assessment, following the impairment assessment of loans. PT BANK ARTHA GRAHA INTERNASIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal 31 Desember 2011 Dengan Angka Perbandingan untuk Tahun 2010 Dinyatakan dalam Rupiah, kecuali dinyatakan lain Indonesian language. PT BANK ARTHA GRAHA INTERNASIONAL Tbk NOTES TO THE FINANCIAL STATEMENTS Year Ended December 31, 2011 With Comparative Figures for 2010 Expressed in Rupiah, unless otherwise stated 312. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
Parts
» :: Bank Artha Graha Internasional :: Laporan Tahunan Bank Artha Graha Internasional
» Audit Committee wisnu Tjandra
» komite Pemantau risiko wisnu Tjandra
» Risk Monitoring Committee wisnu Tjandra
» komite remunerasi dan nominasi
» Remuneration and Nomination Committee
» wisnu Tjandra – wakil direktur utama Tugas utama: Bersama-sama Direktur Utama menetapkan
» Wisnu Tjandra – Vice President Director
» komite kredit Rudy Tjandra – Director
» komite Aset-kewajiban AlCo Rudy Tjandra – Director
» Credit Committee Rudy Tjandra – Director
» Assets-Liabilities Committee ALCO Rudy Tjandra – Director
» komite manajemen risiko Rudy Tjandra – Director
» komite Pengarah Teknologi Informasi
» Risk Management Committee Rudy Tjandra – Director
» Information Technology Steering Committee
» laporan Tahunan Rudy Tjandra – Director
» laporan keuangan Publikasi Triwulanan
» laporan keuangan Publikasi Bulanan
» laporan keuangan konsolidasi Rudy Tjandra – Director
» laporan non keuangan Rudy Tjandra – Director
» Annual Report Rudy Tjandra – Director
» Published Quarterly Financial Statements
» Published Monthly Financial Reports
» Consolidated Financial Statements Rudy Tjandra – Director
» Non Financial Reports Rudy Tjandra – Director
» 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
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» 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
» SUMMARY OF Rudy Tjandra – Director
» KAS CASH Rudy Tjandra – Director
» 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
» SURAT-SURAT BERHARGA SECURITIES Rudy Tjandra – Director
» SURAT-SURAT BERHARGA lanjutan SECURITIES continued
» TAGIHAN DAN LIABILITAS DERIVATIF DERIVATIVE RECEIVABLE AND PAYABLE
» KREDIT LOANS Rudy Tjandra – Director
» KREDIT lanjutan LOANS continued
» TAGIHAN DAN Rudy Tjandra – Director
» PENYERTAAN DALAM BENTUK SAHAM INVESTMENT IN SHARES OF STOCK
» PENDAPATAN BUNGA YANG MASIH AKAN DITERIMA
» ACCRUED INTEREST RECEIVABLES Rudy Tjandra – Director
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
» 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 Rudy Tjandra – Director
» 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 Rudy Tjandra – Director
» PINJAMAN SUBORDINASI lanjutan SUBORDINATED LOAN continued
» 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 Rudy Tjandra – Director
» 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”. Rudy Tjandra – Director
» INFORMASI SEGMEN USAHA lanjutan OPERATING
» JAMINAN PEMERINTAH Rudy Tjandra – Director
» GOVERNMENT GUARANTEE ON PAYMENT OF COMMERCIAL BANKS’ OBLIGATIONS
» MANAJEMEN MODAL CAPITAL MANAGEMENT
» MANAJEMEN MODAL lanjutan CAPITAL MANAGEMENT continued
» MANAJEMEN MODAL lanjutan CAPITAL MANAGEMENT continued MANAJEMEN RISIKO RISK MANAGEMENT
» Perkembangan Penerapan Manajemen Risiko Development of Risk Management Application
» Risiko Kredit lanjutan Credit Risks continued
» Risiko Pasar lanjutan Market Risks continued
» Risiko Likuiditas Liquidity Risks
» Risiko Likuiditas lanjutan Liquidity Risks continued
» Risiko Operasional Operational Risks
» Risiko Reputasi Reputation Risks
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