Pendirian Bank dan Informasi Umum lanjutan

Indonesian language. PT BANK BNI SYARIAH CATATAN ATAS LAPORAN KEUANGAN Periode dari 22 Maret 2010 tanggal pendirian sampai dengan 31 Desember 2010 Disajikan dalam Jutaan Rupiah PT BANK BNI SYARIAH NOTES TO THE THE FINANCIAL STATEMENTS Period from March 22, 2010 inception through December 31, 2010 Expressed in million of Rupiah 15 1. UMUM lanjutan 1. GENERAL continued

b. Dewan Komisaris,

Direksi, Dewan Pengawas Syariah dan Karyawan lanjutan b. Board of Commissioners, Directors, Sharia Supervisory Committees and Employees continued Jumlah karyawan tetap Bank pada tanggal 31 Desember 2010 adalah 833 delapan ratus tiga puluh tiga orang tidak diaudit. As of December 31, 2010 the Bank has 833 eight hundred thirty three permanent employees unaudited. 2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Dasar Penyajian Laporan Keuangan

a. Basis of Financial Statements Presentation

Laporan keuangan disajikan sesuai dengan Pernyataan Standar Akuntansi Keuangan “PSAK”, yaitu PSAK No. 101 tentang “Penyajian Laporan Keuangan Syariah”, PSAK No. 102 tentang “Akuntansi Murabahah”, PSAK No. 105 tentang “Akuntansi Mudharabah”, PSAK No. 106 tentang “Akuntansi Musyarakah”, PSAK No. 107 tentang “Akuntansi Ijarah”, yang menggantikan PSAK No. 59, “Akuntansi Perbankan Syariah” yang berkaitan dengan pengakuan, pengukuran, penyajian dan pengungkapan untuk topik tersebut, Pedoman Akuntansi Perbankan Syariah Indonesia PAPSI, prinsip- prinsip akuntansi yang berlaku umum yang ditetapkan Ikatan Akuntan Indonesia IAI, dan jika diperlukan, menggunakan praktik yang lazim berlaku dalam industri perbankan serta pedoman akuntansi dan pelaporan yang ditetapkan oleh otoritas perbankan Indonesia. The financial statements have been prepared in accordance with the Statement of Financial Accounting Standards “PSAK”. The standards applied by the Bank are: PSAK No. 101, Presentation of Sharia Financial Statements, PSAK No. 102, Accounting for Murabahah, PSAK No. 105, Accounting for Mudharabah”, PSAK No. 106, Accounting for Musyarakah, and PSAK No. 107, Accounting for Ijarah which supersedes PSAK No. 59, Accounting for Sharia Banking which is related to recognition, measurement, presentation and disclosure of the respective topics and Indonesia Sharia Banking Accounting Guidelines PAPSI. The Bank also applied generally accepted accounting principles issued by Indonesian Institute of Accountants IAI, and where applicable, with the prevailing banking industry practice as well as accounting and reporting guidelines set by the Indonesia banking industry authorities. Berdasarkan PSAK No. 101, laporan keuangan bank syariah yang lengkap terdiri dari komponen-komponen sebagai berikut: Based on PSAK No. 101, a complete sharia bank financial statements consist of the following components: i Neraca; ii Laporan laba rugi; iii Laporan perubahan ekuitas; iv Laporan arus kas; v Laporan perubahan dana investasi terikat; vi Laporan rekonsiliasi pendapatan dan bagi hasil; vii Laporan sumber dan penggunaan dana zakat; viii Laporan sumber dan penggunaan dana kebajikan; dan ix Catatan atas laporan keuangan. i Balance sheets; ii Statement of income; iii Statement of cash flows; iv Statement of changes in stockholders’ equity; v Statement of changes in restricted invesments; vi Statement of reconciliation of income and revenue sharing; vii Statement of sources and uses of zakat funds; viii Statement of sources and uses of qardhul hasan funds; and ix Notes to the financial statements.