Aset tetap ACCOUNTING POLICIES

CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2008 DAN 2007 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2008 AND 2007 Expressed in millions of Rupiah, unless otherwise stated Lampiran – 512 – Schedule 2. KEBIJAKAN AKUNTANSI lanjutan 2. ACCOUNTING POLICIES continued n. Perpajakan n. Taxation Pajak penghasilan tangguhan disajikan dengan menggunakan metode kewajiban. Pajak penghasilan tangguhan timbul akibat perbedaan temporer antara aset dan kewajiban menurut ketentuan-ketentuan pajak dengan nilai tercatat aset dan kewajiban dalam laporan keuangan. Deferred income tax is provided in full, using the liability method, on temporary differences arising between the tax base of assets and liabilities and their carrying amounts in the financial statements. Pajak penghasilan tangguhan ditentukan dengan menggunakan tarif pajak dan undang-undang yang telah diberlakukan atau secara substansi telah diberlakukan pada tanggal neraca dan diharapkan berlaku pada saat aset pajak tangguhan direalisasi atau kewajiban pajak tangguhan diselesaikan. Deferred income tax is determined using tax rate and laws that have been enacted or substantially enacted by the balance sheet date and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liabilitiy is settled. Aset pajak tangguhan diakui apabila besar kemungkinan bahwa jumlah laba fiskal pada masa mendatang akan memadai untuk mengkompensasi perbedaan temporer yang menimbulkan aset pajak tangguhan tersebut. Deferred tax assets are recognised to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised. Koreksi terhadap kewajiban perpajakan dicatat pada saat diterimanya surat ketetapan pajak atau apabila dilakukan banding, ketika hasil banding sudah diputuskan. Amendments to taxation obligations are recorded when an assessment is received or, if appealed against, when the result of the appeal is determined.

o. Simpanan nasabah dan simpanan dari

bank lain o. Deposits from customers and deposits from other banks Simpanan nasabah adalah dana yang dipercayakan oleh masyarakat di luar bank kepada Bank berdasarkan perjanjian penyimpanan dana. Simpanan nasabah terdiri dari giro, tabungan dan deposito berjangka. Deposits from customer are the funds deposited by customers exclude banks with the Bank based on fund deposit agreements. Deposits from customers consist of current accounts, savings and time deposits. Giro dan tabungan dinyatakan sebesar nilai kewajiban. Current and saving accounts are stated at the payable amount. Deposito berjangka dinyatakan sebesar nilai nominal. Time deposits are stated at the nominal amount. Simpanan dari bank lain terdiri dari kewajiban terhadap bank lain dalam bentuk giro, deposito berjangka dan call money. Simpanan dari bank lain disajikan sebesar jumlah kewajiban terhadap bank lain. Deposits from other banks represent liabilities to other banks in the form of current accounts, time deposits and call money. Deposits from other banks are stated at the amount due to the other banks.