MANAGEMENT - bni ar 2015 th
61. EVENT AFTER THE REPORTING PERIOD
Berdasarkan Rapat Umum Pemegang Saham Luar Biasa BNI yang diselenggarakan pada tanggal 12 Januari 2016, pemegang saham memutuskan untuk menyetujui dan mengangkat anggota Dewan Komisaris dan Direksi baru sebagai berikut: Based on BNI’s Extraordinary General Meeting of Shareholders held on 12 January 2016, the shareholders decided to approve and appoint new members of Board of Commissioners and Board of Directors as follows: Hartadi A. Sarwono sebagai Komisaris Utama; Bistok Simbolon sebagai Komisaris; dan Panji Irawan sebagai Direktur. Hartadi A. Sarwono as President Commissioner; Bistok Simbolon as Commissioner; and Panji Irawan as Director. Pengangkatan tersebut akan berlaku efektif setelah hasil Fit and Proper Test ditetapkan oleh OJK. The new arrangement will be effective after the issuance of approval on Fit and Proper Test from OJK. 62. STANDAR AKUNTANSI BARU 62. NEW PROSPECTIVE ACCOUNTING STANDARDS Berikut ini adalah beberapa pengesahan amandemen, penyesuaian atas ISAK dan PSAK yang telah diterbitkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia DSAK-IAI di tahun 2015 : The following are amendments, improvements and interpretations of IFAS and SFAS issued by the Financial Accounting Standard Board DSAK-IAI in 2015: - PSAK 1 revisi 2015: Penyajian Laporan Keuangan - PSAK 4 revisi 2015: Laporan Keuangan Tersendiri - PSAK 5 revisi 2015: Segmen Operasi - PSAK 7 revisi 2015:Pengungkapan Pihak- pihak Berelasi - PSAK 13 revisi 2015: Properti Investasi - PSAK 15 revisi 2015: Investasi Pada Entitas Asosiasi dan Ventura Bersama - PSAK 16 revisi 2015: Aset Tetap - PSAK 19 revisi 2015: Aset Tak Berwujud - PSAK 22 revisi 2015: Kombinasi Bisnis - PSAK 24 revisi 2015: Imbalan Kerja - PSAK 25 revisi 2015:Kebijakan Akuntansi, Perubahan Estimasi Akuntansi dan Kesalahan - PSAK 53 revisi 2015:Pembayaran Berbasis Saham - PSAK 65 revisi 2015: Laporan Keuangan Konsolidasian - PSAK 66 revisi 2015: Pengaturan Bersama - PSAK 67 revisi 2015: Pengungkapan Kepentingan Dalam Entitas Lain - PSAK 68 revisi 2015:Pengukuran Nilai Wajar - ISAK 30 revisi 2015: Pungutan - ISAK 31 revisi 2015: Interpretasi atas Ruang Lingkup PSAK 13: Properti Investasi - SFAS 1 revised 2015: Presentation of Financial Statement - SFAS 4 revised 2015: Separate Financial Statement - SFAS 5 revised 2015: Operating Segment - SFAS 7 revised 2015: Related Party Disclosures - SFAS 13 revised 2015: Investment Property - SFAS 15 revised 2015: Investment in Associates and Joint ventures - SFAS 16 revised 2015: Fixed Asset - SFAS 19 revised 2015: Intangible Asset - SFAS 22 revised 2015: Business Combination - SFAS 24 revised 2015: Employee Benefit - SFAS 25 revised 2015: Accounting Policies, Changes in Accounting Estimates and Errors - SFAS 53 revised 2015:Share Based Payment - SFAS 65 revised 2015: Consolidated Financial Statement - SFAS 66 revised 2015: Joint Arrangements - SFAS 67 revised 2015: Disclosure of Interests in Other Entities - SFAS 68 revised 2015: Fair Value Measurement - IFAS 30 revised 2015: Collection - IFAS 31 revised 2015: Interpertation of Scope SFAS 13: Investment Property Pada saat penerbitan laporan keuangan konsolidasian, Grup masih mempelajari dampak yang mungkin timbul dari penerapan standar baru dan revisi tersebut serta pengaruhnya pada laporan keuangan konsolidasian Grup. As at the authorisation date of this consolidated financial statements, the Group is still evaluating the potential impact of these new and revised standards to the Group’s consolidated financial statements. DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in millions of Rupiah, unless otherwise stated Halaman - 203 - Page 63. INFORMASI KEUANGAN TAMBAHAN63. SUPPLEMENTARY FINANCIAL INFORMATION
Bank menerbitkan laporan keuangan konsolidasian yang merupakan laporan keuangan utama. Informasi keuangan tambahan PT Bank Negara Indonesia Persero Tbk Entitas Induk ini, dimana investasi pada Entitas Anak dicatat dengan metode harga perolehan, disajikan untuk dapat menganalisis hasil usaha entitas induk saja. Informasi keuangan tambahan PT Bank Negara Indonesia Persero Tbk Entitas Induk halaman 204 – 214 berikut ini harus dibaca bersamaan dengan laporan keuangan konsolidasian PT Bank Negara Indonesia Persero Tbk dan Entitas Anak. The Bank published the consolidated financial statements as its primary financial statements. The supplementary financial information of PT Bank Negara Indonesia Persero Tbk Parent Entity which account for investments in Subsidiaries using the cost method, have been prepared in order that the parent entity’s results of operations can be analyzed. The following supplementary financial information of PT Bank Negara Indonesia Persero Tbk Parent Entity pages 204 – 214 should be read in conjunction with the consolidated financial statements of PT Bank Negara Indonesia Persero Tbk and Subsidiaries. INFORMASI KEUANGAN TAMBAHANSUPPLEMENTARY FINANCIAL INFORMATION PT BANK NEGARA INDONESIA PERSERO Tbk ENTITAS INDUKPARENT ENTITY Halaman - 204 - Page LAPORAN POSISI KEUANGAN 31 DESEMBER 2015 DAN 2014 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain STATEMENTS OF FINANCIAL POSITION 31 DECEMBER 2015 AND 2014 Expressed in millions of Rupiah, unless otherwise stated 2015 2014 ASET ASSETS Kas 12,743,510 11,279,813 Cash Giro pada Current accounts with Bank Bank Indonesia 29,936,441 23,771,036 Indonesia Giro pada bank lain 8,838,765 4,407,219 Current accounts with other banks Dikurangi: Cadangan kerugian penurunan nilai - - Less: Allowance for impairment losses 8,838,765 4,407,219 Penempatan pada bank lain dan Placements with other banks and Bank Indonesia 29,604,552 11,676,856 Bank Indonesia Dikurangi: Cadangan kerugian penurunan nilai - - Less: Allowance for impairment losses 29,604,552 11,676,856 Efek-efek 9,680,235 13,526,676 Marketable securities Dikurangi: Cadangan kerugian penurunan nilai 33,723 3,346 Less: Allowance for impairment losses 9,646,512 13,523,330 Efek-efek yang dibeli Securities purchased dengan janji dijual kembali 376,215 6,237,356 under agreements to resell Dikurangi: Cadangan kerugian penurunan nilai - - Less: Allowance for impairment losses 376,215 6,237,356 Wesel ekspor dan tagihan lainnya 8,857,823 2,302,372 Bills and other receivables Dikurangi: Cadangan kerugian penurunan nilai 26,379 1,061 Less: Allowance for impairment losses 8,831,444 2,301,311 Tagihan akseptasi 10,899,801 12,531,441 Acceptances receivable Dikurangi: Cadangan kerugian penurunan nilai 79,188 64,622 Less: Allowance for impairment losses 10,820,613 12,466,819 Tagihan derivatif 440,701 165,093 Derivatives receivable Dikurangi: Cadangan kerugian penurunan nilai - - Less: Allowance for impairment losses 440,701 165,093 Pinjaman yang diberikan 308,307,475 262,577,901 Loans Dikurangi: Cadangan kerugian penurunan nilai 11,677,580 6,702,710 Less: Allowance for impairment losses 296,629,895 255,875,191Parts
» Laporan Manajemen Risiko kepada Direksi
» Laporan Informasi Manajemen Risiko kepada publik
» Pelaksanaan Fungsi Penerapan Program Anti Pencucian Uang dan Pencegahan
» Pelaksanaan Fungsi implementasi Strategi Anti Fraud
» Penawaran Umum Saham Terbatas I Limited Public Offering I
» Rekapitalisasi Recapitalization GENERAL INFORMATION continued b. Penawaran Umum Perdana Saham
» Recapitalization continued GENERAL INFORMATION continued d. Rekapitalisasi lanjutan
» Kuasi-reorganisasi Quasi-reorganisation GENERAL INFORMATION continued d. Rekapitalisasi lanjutan
» Penawaran Umum Saham Terbatas II
» Limited Public Offering II continued
» Penawaran Umum Saham Terbatas III Limited Public Offering III
» Organisasi dan Struktur Manajemen Organizational and Management Structure
» Organizational and Management Structure
» Organizational and Management Structure Entitas Anak Subsidiaries
» GENERAL INFORMATION continued i.
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Basis of preparation of the consolidated financial statements continued
» Financial assets and liabilities
» Financial assets and liabilities continued
» Prinsip konsolidasian Principles of consolidation
» Principles of consolidation continued
» Transaksi dalam mata uang asing dan penjabaran
» Foreign currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Penempatan pada bank lain dan Bank Indonesia
» Placements with other banks and Bank Indonesia
» Efek-efek dan Obligasi Pemerintah Marketable securities and Government
» Marketable securities and Government Bonds continued
» Efek-efek yang dibelidijual dengan janji
» Securities SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Wesel ekspor dan tagihan lainnya
» Derivative financial instruments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Derivative financial instruments continued Akuntansi Lindung Nilai lanjutan
» Pinjaman yang diberikan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Loans SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Financial guarantee contracts SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Tagihan dan liabilitas akseptasi Acceptances receivable and payable
» Penyertaan saham Equity investments
» Equity investments continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Aset tetap dan penyusutan Fixed assets and depreciation
» Fixed assets and depreciation continued
» Agunan yang diambil alih Foreclosed collaterals
» Liabilitas segera SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Obligations due immediately SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Deposits from customers SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Efek-efek yang diterbitkan Securities issued
» Pinjaman yang diterima Borrowings
» Borrowings continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dana syirkah temporer SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Temporary syirkah funds SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Temporary syirkah funds continued
» Pendapatan bunga SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Interest income and sharia income, interest expense and sharia expense continued
» Pendapatan provisi dan komisi Fees and commission income
» PENGGUNAAN ESTIMASI bni ar 2015 th
» USE OF CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
» USE OF CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS continued
» GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» CURRENT ACCOUNTS WITH BANK INDONESIA
» By currency Berdasarkan hubungan By relationship
» Berdasarkan kolektibilitas Bank Indonesia By Bank Indonesia collectibility
» Cadangan kerugian penurunan nilai Allowance for impairment losses
» Cadangan kerugian CURRENT ACCOUNTS WITH OTHER BANKS
» Allowance for CURRENT ACCOUNTS WITH OTHER BANKS
» Tingkat suku bunga per tahun
» Berdasarkan jenis dan mata uang By type and currency
» By type and currency continued
» By relationship PLACEMENTS WITH OTHER BANKS AND BANK INDONESIA
» Penempatan pada PLACEMENTS WITH OTHER BANKS AND BANK INDONESIA
» Placements with other banks pledged as collateral
» Berdasarkan hubungan By relationship
» Berdasarkan penerbit By issuer
» By rating MARKETABLE SECURITIES continued d. Berdasarkan peringkat
» By rating continued MARKETABLE SECURITIES continued d. Berdasarkan peringkat lanjutan
» By Bank Indonesia collectibility
» Cadangan kerugian penurunan nilai
» Allowance for impairment losses
» Tingkat suku bunga per tahun Annual interest rates
» By type and currency continued Berdasarkan hubungan By relationship
» Berdasarkan pihak dan mata uang By party and currency
» By party and currency continued
» Allowance for ACCEPTANCES RECEIVABLE continued d. Cadangan
» Berdasarkan jenis dan mata uang lanjutan By type and currency continued
» By relationship continued LOANS continued b. Berdasarkan hubungan lanjutan
» Berdasarkan sektor ekonomi By economic sector
» Pinjaman bermasalah LOANS continued d. Berdasarkan kolektibilitas Bank Indonesia
» Non-performing loans and allowance for impairment losses by economic sector
» Pinjaman yang direstrukturisasi Restructured loans
» Syndicated loans LOANS continued h. Pinjaman sindikasi
» Other significant information relating to
» LOANS continued l. bni ar 2015 th
» Berdasarkan kisaran tanggal jatuh tempo Based on maturity date
» Tingkat suku bunga tetap tahunan Annual fixed interest rates
» Annual floating interest rates
» EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI
» SECURITIES PURCHASED bni ar 2015 th
» PREPAID EXPENSES bni ar 2015 th
» EQUITY INVESTMENTS continued Penyertaan jangka panjang lanjutan
» ASET LAIN-LAIN – bni ar 2015 th
» FIXED ASSETS continued bni ar 2015 th
» LIABILITAS SEGERA OBLIGATIONS DUE IMMEDIATELY
» Simpanan yang diblokir dan dijadikan jaminan
» Deposits blocked and pledged as collateral
» Tingkat suku bunga dan bagi hasil per tahun
» Annual interest rates and profit sharing
» EFEK-EFEK YANG DIJUAL DENGAN JANJI DIBELI KEMBALI
» SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE
» BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» PENYISIHAN PROVISION bni ar 2015 th
» PROVISION continued bni ar 2015 th
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» Pajak dibayar dimuka PERPAJAKAN TAXATION
» Taxes payable TAXATION continued b. Utang pajak
» Tax expense continued TAXATION continued c. Beban pajak lanjutan
» Aset pajak tangguhan - neto Deferred tax assets - net
» Deferred tax assets - net continued
» Surat ketetapan pajak Tax assessment letters
» Tax collection letter TAXATION continued e. Surat ketetapan pajak lanjutan
» By type SECURITIES ISSUED a. Berdasarkan jenis
» Berdasarkan mata uang c. By currency
» By type and currency continued Pinjaman bilateral lanjutan
» By type and currency continued Pinjaman penerusan lanjutan
» Annual interest rates BORROWINGS continued c. Tingkat suku bunga per tahun
» By product DANA SYIRKAH TEMPORER - GIRO MUDHARABAH TEMPORARY SYIRKAH FUNDS - MUDHARABAH
» Berdasarkan jangka waktu By period
» Berdasarkan sisa umur jatuh tempo By remaining period to maturity
» Mudharabah time TEMPORARY SYIRKAH FUNDS - MUDHARABAH TIME DEPOSITS
» Deposito Mudharabah yang dijadikan jaminan
» Mudharabah deposits that were used as
» SUKUK MUDHARABAH YANG DITERBITKAN MUDHARABAH SUKUK ISSUED
» Berdasarkan jenis, mata uang dan jangka waktu
» By type, currency and period
» PENGGUNAAN LABA NETO APPROPRIATION OF NET INCOME
» APPROPRIATION OF NET INCOME continued
» CADANGAN KHUSUS SPECIFIC RESERVES
» PENDAPATAN BUNGA DAN PENDAPATAN SYARIAH
» INTEREST INCOME AND SHARIA INCOME
» BEBAN BUNGA DAN BEBAN SYARIAH INTEREST EXPENSE AND SHARIA EXPENSE
» BEBAN GAJI DAN TUNJANGAN SALARIES
» BEBAN OPERASIONAL LAINNYA - LAIN-LAIN OTHER OPERATING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» EMPLOYEE BENEFITS bni ar 2015 th
» EMPLOYEE BENEFITS continued Program pensiun manfaat pasti lanjutan
» EMPLOYEE BENEFITS continued Program pensiun iuran pasti
» EMPLOYEE BENEFITS continued Imbalan pasca kerja lainnya dan imbalan kerja
» LABA PER SAHAM DASAR DAN DILUSIAN DIATRIBUSIKAN KEPADA PEMILIK ENTITAS
» COMMITMENTS AND CONTINGENCIES bni ar 2015 th
» Jenis hubungan Type of relationships
» Type of relationships continued Pihak berelasiRelated parties
» Loans RELATED PARTY TRANSACTIONS continued b. Pinjaman yang diberikan
» Deposits from customers RELATED PARTY TRANSACTIONS continued c. Simpanan nasabah
» Bank guarantees issued RELATED PARTY TRANSACTIONS continued d. Garansi bank yang diterbitkan
» Simpanan dari bank lain Deposit from other banks
» Gaji dan tunjangan RELATED PARTY TRANSACTIONS continued d. Garansi bank yang diterbitkan
» Salaries and benefits RELATED PARTY TRANSACTIONS continued d. Garansi bank yang diterbitkan
» RELATED PARTY TRANSACTIONS continued
» INFORMASI SEGMEN SEGMENT INFORMATION
» SEGMENT INFORMATION continued - Konsumer
» SEGMENT INFORMATION continued bni ar 2015 th
» MANAJEMEN RISIKO RISK MANAGEMENT
» RISK MANAGEMENT continued bni ar 2015 th
» CREDIT RISK continued bni ar 2015 th
» LIQUIDITY RISK bni ar 2015 th
» LIQUIDITY RISK continued bni ar 2015 th
» MARKET RISK continued bni ar 2015 th
» MARKET RISK continued i Risiko tingkat suku bunga lanjutan
» MARKET RISK continued ii Risiko mata uang lanjutan
» RISIKO OPERASIONAL OPERATIONAL RISK
» OPERATIONAL RISKcontinued bni ar 2015 th
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
» MANAJEMEN MODAL CAPITAL MANAGEMENT
» CAPITAL MANAGEMENT continued bni ar 2015 th
» AKTIVITAS JASA LAINNYA OTHER ACTIVITIES
» OTHER ACTIVITIES continued Kegiatan Jasa Kustodian lanjutan
» RENCANA BARANG MODAL CAPITAL EXPENDITURE COMMITMENTS
» PROGRAM PENGGANTI bni ar 2015 th
» KREDIT KELOLAAN CHANNELING LOANS
» CHANNELING LOANS continued NILAI TERCATAT INSTRUMEN KEUANGAN THE CARRYING AMOUNT OF FINANCIAL
» EVENT AFTER THE REPORTING PERIOD
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