Dasar Penyajian Laporan Keuangan Basis of Preparation of the Financial
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
d. Aset dan Liabilitas Keuangan lanjutan d. Financial Assets and Liabilities continued vii Saling hapus vii Offsetting Aset keuangan dan liabilitas keuangan saling hapus dan nilai netonya dilaporkan di laporan posisi keuangan jika, dan hanya jika, saat ini terdapat hak yang berkekuatan hukum untuk saling hapus jumlah keduanya dan terdapat intensi untuk diselesaikan secara neto, atau untuk merealisasikan aset dan menyelesaikan liabilitas secara bersamaan. Hak yang berkekuatan hukum berarti: a. tidak terdapat kontinjensi di masa yang akan datang, dan b. hak yang berkekuatan hukum pada kondisi-kondisi berikut ini; i. kegiatan bisinis normal; ii. kondisi kegagalan usaha; dan iii. kondisi gagal bayar atau bangkrut Financial assets and financial liabilities are offset and the net amount is reported in the statement of financial position if, and only if, there is currently an enforceable legal rights to offset the recognized amounts and there is an intention to settle on a net basis, or to realize the assets and settle the liabilities simultaneously. Enforceable right means: a. there are no contingencies in the future, and b. enforceable right to the following conditions; i. deploying normal activities; ii. conditions of business failures; and iii. conditions of default or bankruptcy Pendapatan dan beban disajikan dalam jumlah neto hanya jika diperkenankan oleh standar akuntansi. Income and expenses are presented on a net basis only when permitted by the accounting standards. Aset keuangan dan liabilitas keuangan saling hapus dan nilai netonya disajikan dalam laporan posisi keuangan jika, dan hanya jika, Bank memiliki hak yang berkekuatan hukum untuk melakukan saling hapus atas jumlah yang telah diakui tersebut dan adanya maksud untuk menyelesaikan secara neto atau untuk merealisasikan aset dan menyelesaikan liabilitasnya secara simultan. Financial assets and liabilities are offset and the net amount is presented in the statement of financial position when, and only when, the Bank has a legal right to offset the amounts and intends either to settle on a net basis or to realize the asset and settle the liability simultaneously. Pendapatan dan beban disajikan dalam jumlah neto hanya jika diperkenankan oleh standar akuntansi. Income and expenses are presented on a net basis only when permitted by the accounting standards. viii Pengukuran biaya diamortisasi viii Amortized cost measurement Biaya perolehan diamortisasi dari aset keuangan atau liabilitas keuangan adalah jumlah aset keuangan atau liabilitas keuangan yang diukur pada saat pengakuan awal dikurangi pembayaran pokok kredit, ditambah atau dikurangi amortisasi kumulatif menggunakan metode suku bunga efektif yang dihitung dari selisih antara nilai pengakuan awal dan nilai jatuh temponya, dan dikurangi penurunan nilai. The amortized cost of a financial asset or liability is the amount at which the financial asset or liability is measured at initial recognition, minus principal repayments, plus or minus the cumulative amortization using the effective interest rate method of any difference between the initial amount recognized and the maturity amount, minus any reduction for impairment. 23 PT BANK INA PERDANA Tbk 2016 Annual Report 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 stated 232. 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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