Impairment of Non-Financial Assets
x. isi
x. ns
y. ya
am y. osts Indonesian language. PT BANK INA PERDANA TBK CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah, kecuali dinyatakan lain PT BANK INA PERDANA TBK NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2016 and for the Year Then Ended Expressed in Million of Rupiah, unless otherwise stated2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES continued aa. Perubahan kebijakan akuntansi dan pengungkapan aa. Change in accounting policies and disclosures Bank telah menerapkan standar akuntansi berikut pada tanggal 1 Januari 2016 yang dianggap relevan: The Bank adopted the following accounting standards, which are considered relevant, starting on January 1, 2016: • Amandemen PSAK No. 16: Aset Tetap tentang Klarifikasi Metode yang Diterima untuk Penyusutan dan Amortisasi. Amandemen ini mengklarifikasi prinsip yang terdapat dalam PSAK No. 16 dan PSAK No. 19 Aset Takberwujud bahwa pendapatan mencerminkan suatu pola manfaat ekonomik yang dihasilkan dari pengoperasian usaha yang mana aset tersebut adalah bagiannya dari pada manfaat ekonomik dari pemakaian melalui penggunaan aset. Sebagai kesimpulan bahwa penggunaan metode penyusutan aset tetap yang berdasarkan pada pendapatan adalah tidak tepat. • Amendments to SFAS No. 16: Property, Plant and Equipment on Clarification of the accepted method for depreciation and amortization. The amendments clarify the principle in SFAS No. 16 and SFAS No. 19 Intangible Asset that revenue reflects a pattern of economic benefits that are generated from operating a business of which the asset is part rather than the economic benefits that are consumed through use of the asset. As a result, a revenue-based method cannot be used to depreciate the Property, Plant and Equipment. • Amandemen PSAK No. 24: Imbalan Kerja tentang Program Imbalan Pasti: Iuran Pekerja. PSAK No. 24 meminta entitas untuk memperhatikan iuran dari pekerja atau pihak ketiga ketika memperhitungkan program manfaat pasti. Ketika iuran tersebut sehubungan dengan jasa, harus diatribusikan pada periode jasa sebagai imbalan negatif. Amandemen ini mengklarifikasi bahwa, jika jumlah iuran tidak bergantung pada jumlah tahun jasa, entitas diperbolehkan untuk mengakui iuran tersebut sebagai pengurang dari biaya jasa dalam periode ketika jasa terkait diberikan, daripada alokasi iuran tersebut pada periode jasa. • Amendment to SFAS No. 24: Employee Benefits on Defined benefit plans: employee contributions. SFAS No. 24 requires an entity to consider contributions from employees or third parties when accounting for defined benefit plans. Where the contributions are linked to service, they should be attributed to periods of service as a negative benefit. These amendments clarify that, if the amount of the contributions is independent of the number of years of service, an entity is permitted to recognise such contributions as a reduction in the service cost in the period in which the service is rendered, instead of allocating the contributions to the periods of service. 44 PT BANK INA PERDANA Tbk Laporan Tahunan 2016 Indonesian language. PT BANK INA PERDANA TBK CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah, kecuali dinyatakan lain PT BANK INA PERDANA TBK NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2016 and for the Year Then Ended Expressed in Million of Rupiah, unless otherwise stated2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
Parts
» Tabina Eksekutif Tabina Perdana
» TabunganKu deposito Tabungan Pinter
» TabunganKu deposits Tabungan Pinter, savings deposits for students and general
» Current account Bank Ina Perdana masih mencatatkan laba bersih setelah pajak mencapai Rp18,24
» Modal Inti utama CET I Modal disetor
» Main core capital CET I Paid-up Capital
» additional Core Capital aT-1
» Supplementary Capital Tier 2 AR Bank Ina 2016 LK low ok
» Pengungkapan Eksposure Risiko dan Penerapan Manajemen Risiko
» Kewajiban Rekening administratif accounts Payable
» Keterbukaan Transparency yaitu keterbukaan dalam
» akuntabilitas Accountibility yaitu kejelasan fungsi dan
» Tanggung Jawab Responsibility yaitu kesesuaian
» Independensi Independency yaitu pengelolaan Bank
» Transparency is openness in expressing the material and
» accountibility is clarity of the functions and the
» Responsibility is the conformity of management of Bank
» Independency is Bank management in a professional
» Kewajaran Fairness yaitu keadilan dan kesetaraan dalam
» agMS EgMS RESOLuTIOn dated: May 12, 2016
» hasil RuPST RuPSLB 2015 Tanggal: 12 Juni 2015
» 2015 agMS EgMS Resolution dated: June 12, 2015
» a Fairness is justice and equality in fulfilling the rights of
» Law number 40 of 2007 AR Bank Ina 2016 LK low ok
» government Regulation number 47 of 2012
» Bank of Indonesia Letter number 14494dPnPIdPnP
» OJK Circular Letter number 1SEOJK.072014
» OJK Letter number S.100ep.112016
» OJK Regulation number 1POJK.072013
» OJK Circular Letter number 2SEOJK.072014
» POJK number 34POJK.042014 AR Bank Ina 2016 LK low ok
» Standard Operating Procedure number 092
» The Company’s Internal Policies
» gender Equality work Opportunity Education and Training Remuneration
» Kegiatan Internal Karyawan Employees’ Internal activity
» Pendirian Bank Establishment of the Bank
» Pendirian Bank lanjutan Establishment of the Bank continued
» Penawaran Umum Saham Perdana di Bursa Efek Indonesia
» Initial Public Offering in Indonesia Stock Exchange
» Penawaran Umum Saham Perdana di Bursa Efek Indonesia lanjutan
» Initial Public Offering in Indonesia Stock Exchange continued
» Dewan Komisaris, Direksi dan Karyawan
» Dewan Komisaris, Direksi dan Karyawan lanjutan
» Boards of Commissioners and Directors and Employees continued
» Dasar Penyajian Laporan Keuangan Basis of Preparation of the Financial
» Penjabaran Mata Uang Asing Foreign Currency Transactions
» Transaksi dengan Pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak Berelasi lanjutan Transactions
» Aset dan Liabilitas Keuangan Financial Assets and Liabilities
» Aset dan Liabilitas Keuangan lanjutan Financial Assets and Liabilities continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Giro Pada Bank Indonesia dan Bank Lain
» Current accounts with Bank Indonesia and
» Penempatan pada Bank Indonesia dan bank lain
» Placements with Bank Indonesia and other banks
» Efek-efek Marketable Securities SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Efek-efek lanjutan Marketable Securities continued
» Efek-efek yang dibeli dengan janji untuk
» Kredit yang Diberikan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Loans SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kredit yang Diberikan lanjutan
» Loans continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penyisihan Kerugian Penurunan Nilai Aset Keuangan
» Allowance for Impairment Losses on Financial Assets
» Penyisihan Kerugian Penurunan Nilai Aset Keuangan lanjutan
» Allowance for Impairment Losses on Financial Assets continued
» Penurunan Nilai Aset Non Keuangan
» Impairment of Non-Financial Assets
» Aset Tetap lanjutan Fixed Assets continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Beban Dibayar Dimuka Prepaid Expenses
» Liabilitas Segera Liabilities due immediately
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» Liabilitas Segera lanjutan Liabilities due immediately continued
» Simpanan Nasabah dan Bank Lain
» Deposits from Customers and Other Banks
» Pendapatan dan Beban Bunga Interest Income and Expenses
» Pendapatan dan Beban Bunga lanjutan Interest Income and Expenses continued
» Provisi dan Komisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fees and Commission SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perpajakan lanjutan Taxation continued
» Liabilitas Imbalan Kerja Employee Benefits Liability
» Liabilitas Imbalan Kerja lanjutan Employee Benefits Liability continued
» Informasi Segmen Operasi Operating Segment Information
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya emisi penerbitan saham Shares issuance costs
» Laba per lembar saham Earnings per share
» isi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» ns ya SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» SUMMARY OF SIGNIFICANT ACCOUNTING
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» PERTIMBANGAN, ESTIMASI, DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN
» SIGNIFICANT ACCOUNTING AR Bank Ina 2016 LK low ok
» PERTIMBANGAN, ESTIMASI, DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN lanjutan
» PERTIMBANGAN, ESTIMASI, DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN lanjutan SIGNIFICANT ACCOUNTING
» GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» GIRO PADA BANK INDONESIA lanjutan CURRENT ACCOUNTS WITH BANK INDONESIA
» GIRO PADA BANK LAIN CURRENT ACCOUNTS WITH OTHER BANKS
» 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
» Berdasarkan peringkat Based on rating
» Berdasarkan peringkat lanjutan Based on rating continued
» Berdasarkan obligasi pemerintah Based on government bonds
» Berdasarkan tingkat suku bunga rata-rata per tahun
» Based on average interest rate per annum
» Cadangan kerugian penurunan nilai Allowance for impairment losses
» Informasi lain EFEK-EFEK lanjutan MARKETABLE SECURITIES continued
» Other information EFEK-EFEK lanjutan MARKETABLE SECURITIES continued
» EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI
» SECURITIES PURCHASED UNDER RESALE AGREEMENTS
» KREDIT YANG DIBERIKAN lanjutan LOANS continued
» PIUTANG BUNGA INTEREST RECEIVABLES
» Giro Current accounts SIMPANAN DARI NASABAH DEPOSITS FROM CUSTOMERS
» Tabungan Saving accounts SIMPANAN DARI NASABAH lanjutan DEPOSITS FROM CUSTOMERS continued
» Deposito Time Deposits SIMPANAN DARI NASABAH lanjutan DEPOSITS FROM CUSTOMERS continued
» Deposito lanjutan Time Deposits continued
» SIMPANAN DARI BANK LAIN DEPOSITS FROM OTHER BANKS
» Giro Current accounts SIMPANAN DARI BANK LAIN lanjutan DEPOSITS FROM OTHER BANKS continued
» Time Deposits SIMPANAN DARI BANK LAIN lanjutan DEPOSITS FROM OTHER BANKS continued
» Interbank Call Money Interbank Call Money
» PERPAJAKAN TAXATION AR Bank Ina 2016 LK low ok
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» Liabilitas program imbalan pasti Defined benefit obligation
» N IES AR Bank Ina 2016 LK low ok
» Liabilitas program imbalan pasti lanjutan Defined benefit obligation continued
» Liabilitas jangka panjang lainnya Other long-term benefit liabilities
» Liabilitas jangka panjang lainnya lanjutan Other
» an ed AR Bank Ina 2016 LK low ok
» UTANG BUNGA INTEREST PAYABLES
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» PENGGUNAAN LABA NETO APPROPRIATION OF NET INCOME
» PENDAPATAN BUNGA INTEREST INCOME
» BEBAN BUNGA INTEREST EXPENSE
» PENYISIHAN PEMBALIKAN AR Bank Ina 2016 LK low ok
» PROVISION FOR REVERSAL OF IMPAIRMENT LOSSES
» BEBAN TENAGA KERJA PERSONNEL EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» TRANSAKSI DENGAN PIHAK-PIHAK YANG BERELASI
» TRANSACTIONS WITH RELATED PARTIES
» TRANSAKSI DENGAN PIHAK-PIHAK YANG BERELASI lanjutan
» TRANSACTIONS WITH RELATED PARTIES continued
» SEGMEN OPERASI OPERATING SEGMENTS
» SEGMEN OPERASI lanjutan OPERATING SEGMENTS continued
» JAMINAN PEMERINTAH AR Bank Ina 2016 LK low ok
» GOVERNMENT GUARANTEE ON PAYMENT OF COMMERCIAL BANK’S OBLIGATIONS
» INFORMASI LAINNYA OTHER INFORMATION
» INFORMASI LAINNYA lanjutan OTHER INFORMATION continued
» MANAJEMEN RISIKO RISK MANAGEMENT
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» PERJANJIAN-PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN-PERJANJIAN SIGNIFIKAN STANDAR AKUNTANSI
» STANDAR AKUNTANSI YANG TELAH DISAHKAN NAMUN BELUM BERLAKU EFEKTIF lanjutan
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