Basis of preparation of the consolidated financial statements
a. Basis of preparation of the consolidated financial statements
Laporan keuangan konsolidasian disajikan dengan menggunakan praktek yang lazim berlaku dalam industri perbankan serta pedoman akuntansi dan pelaporan yang ditetapkan oleh otoritas perbankan Indonesia dan Badan Pengawas Pasar Modal dan Lembaga Keuangan BAPEPAM - LK Peraturan No. VIII.G.7 tentang ”Pedoman Penyajian Laporan Keuangan” yang terlampir dalam Lampiran Keputusan Ketua BAPEPAM - LK No. KEP.06PM2000 tanggal 13 Maret 2000 serta Surat Edaran BAPEPAM - LK No. SE-02BL2008 tanggal 31 Januari 2008 tentang “Pedoman Penyajian dan Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik Industri Pertambangan Umum, Minyak dan Gas Bumi, dan Perbankan” juga standar akuntansi dan Pedoman Akuntansi Perbankan Indonesia PAPI yang dikeluarkan Ikatan Akuntan Indonesia. The consolidated financial statements have been prepared using the prevailing banking industry practices and accounting and reporting guidelines prescribed by the Indonesian banking regulatory authority and the Indonesian Capital Market and Financial Institutions Supervisory Agency BAPEPAM- LK No. VIII.G.7 regarding “Financial Statements Presentation Guidelines” included in the Appendix of the Decision of the Chairman of BAPEPAM-LK No. KEP.06PM2000 dated March 13, 2000 and Circular Letter No. SE-02BL2008 dated January 31, 2008 regarding the “Guidelines on Financial Statements Presentations and Disclosures for issuers or Public Companies in General Mining, Oil and Gas, and Banking Industry” as well as accounting standards and Accounting Guidelines for Indonesian Banking Sector PAPI issued by the Indonesian Institute of Accountants. BNI menerapkan PAPI versi 2008 dalam mempersiapkan laporan keuangan konsolidasian tahun 2010 dan menerapkan PAPI versi 2000 dalam mempersiapkan laporan keuangan konsolidasian tahun 2009. BNI applied the PAPI 2008 version in the preparation of the 2010 consolidated financial statements and applied the PAPI 2000 version in the preparation of 2009 consolidated financial statements. PSAK No. 31, “Akuntansi Perbankan”, yang telah diterapkan BNI dalam mempersiapkan laporan keuangan konsolidasian tahun 2009, telah dicabut efektif tanggal 1 Januari 2010 berkaitan dengan penerapan PSAK No. 55 Revisi 2006, “Instrumen Keuangan: Pengakuan dan Pengukuran”, dan PSAK No. 50 Revisi 2006, “Instrumen Keuangan: Penyajian dan Pengungkapan”, efektif pada 1 Januari 2010 Catatan 2c. SFAS No. 31, “Accounting for the Banking Industry”, which was applied by BNI in the 2009 consolidated financial statements, has been revoked effective January 1, 2010 in connection with the adoption of SFAS No. 55 Revised 2006, “Financial Instruments: Recognition and Measurement”, and SFAS No. 50 Revised 2006, “Financial Instruments: Presentation and Disclosure”, effective also on January 1, 2010 Note 2c. Anak Perusahaan PT Bank BNI Syariah dan Unit Usaha Syariah Bank BNI sebelum spin- off yang beroperasi dalam bidang perbankan dengan prinsip syariah menyajikan laporan keuangan sesuai dengan prinsip akuntansi syariah sesuai dengan PSAK No. 101, “Penyajian Laporan Keuangan Syariah”, PSAK No. 102, “Akuntansi Murabahah”, PSAK No. 105, “Akuntansi Mudharabah”, PSAK No. 106, “Akuntansi Musyarakah”, dan PSAK No. 107, “Akuntansi Ijarah”, yang menggantikan PSAK No. 59 tentang “Akuntansi Perbankan Syariah” yang berkaitan A Subsidiary, PT Bank BNI Syariah as well as Bank BNI Syariah Business Unit before the spin-off which is engaged in sharia banking presents financial statements in conformity with sharia accounting principles in accordance with SFAS No. 101, Presentation of Sharia Financial Statements, SFAS No. 102 Accounting for Murabahah, SFAS No. 105 Accounting for Mudharabah”, SFAS No. 106, Accounting for Musyarakah, and SFAS No. 107, Accounting for Ijarah which supersede SFAS No. 59, Accounting for Sharia Banking, associated with recognition, BNI•2010AnnualReport 310 are in Indonesian language. PT BANK NEGARA INDONESIA PERSERO Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2010 dan 2009 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK NEGARA INDONESIA PERSERO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2010 and 2009 Expressed in millions of Rupiah, unless otherwise stated 23 2. IKHTISAR KEBIJAKAN AKUNTANSI lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTINGParts
» Pegawai yang Profesional Bagus Rumbogo
» Peter B. Stok Fero Poerbonegoro Tirta Hidayat B.S. Kusmuljono Ekoputro Adijayanto
» Sensitivitas terhadap Risiko Pasar Penetapan Akuntan Publik
» Organization and Human Resources According to the Board of Commissioners,
» TOTAL Honggo Widjojo Kangmasto
» Pengembangan Produk Baru Pengembangan Layanan New Product Development
» Service Development Promosi Total Undisbursed
» Infrastruktur dan Sumberdaya Promotion
» Infrastructure and Resources Total Undisbursed
» BNI Honggo Widjojo Kangmasto
» Voice of internal customer 31.72 6.12 12.75
» Program Peningkatan Layanan Bagi Nasabah Customer Service Improvement Program
» Program Pengembangan Pendidikan Honggo Widjojo Kangmasto
» Education Development Program Program Perbaikan Kesehatan
» Program Pengembangan Seni dan Budaya Biaya yang dikeluarkan Health Improvement Program
» Arts and Cultural Program Cost
» Aktivitas Pengelolaan Lingkungan Environmental Management
» UNEP-FI Signatory Member Biaya yang dikeluarkan UNEP-FI Signatory Member
» Expenses Honggo Widjojo Kangmasto
» Independence of the Board of Commissioners Members
» Tugas dan Tanggung Jawab Dewan Komisaris Duties and Resposibilities of the Board of Commissioners
» Pelaksanaan Tugas Dewan Komisaris
» Implementation of Duties of the Board of Commissioners
» Rapat Dewan Komisaris bni ar 2010 th
» Procedures to Determine the Remuneration and Other Facilities for BOC
» Share Ownership of Members of the Board of Commissioners Reach 5 five percent
» Independensi Anggota Direksi Independence of the Board of Directors Members
» Pembagian Bidang atau Sektor Tugas masing-masing Anggota Direksi Division of Duties of the BOD
» Tugas dan Tanggung Jawab Direksi a. Umum Rapat Direksi
» Meetings of the Board of Directors Prosedur Penetapan Remunerasi dan Fasilitas Lain Direksi
» Procedures for Determination of Remuneration and Other Facilities for BOD
» SeminarTrainingWorkshop Direksi bni ar 2010 th
» SeminarsTrainingsWorkshops of the Board of Directors
» Composition of the Audit Committee in 2010
» Independensi Anggota Komite Piagam Komite Audit Independence of Committee Members
» Criteria of the Audit Committee Member
» Tugas dan Tanggung Jawab Komite Audit Duties and Responsibilities of the Audit Committee
» Composition of Committee Members 2010
» Masa tugas Komite Pemantau Risiko
» Tenure of Risk Monitoring Committee Kriteria Anggota Komite Pemantau Risiko
» Membership Criteria Tugas dan Tanggung Jawab Komite Pemantau Risiko
» Duties and Responsibilities of the Risk Monitoring Committee
» Susunan Anggota Komite Remunerasi dan Nominasi Remuneration and Nomination Committee Charter
» Independensi Anggota Komite Remunerasi dan Nominasi Piagam Komite Remunerasi dan Nominasi
» Membership Criteria Committee Responsibilities and Scope of Work
» RCC Membership Structure consists of: Tugas dan Tanggung Jawab Komite
» Duties and Responsibilities of the Committee
» Susunan Anggota Komite Teknologi Tugas dan Tanggung Jawab Komite Teknologi
» Membership Structure Duties and Responsibilities of the Technology Committee
» Ruang Lingkup dan Jenis AuditKonsultasi Metodologi Audit Konsultasi
» Scope and Type of AuditConsultancy Audit Consultancy Methodology Realisasi Pelaksanaan Audit
» Struktur dan Kedudukan SPI Tugas dan Tanggung Jawab SPI IAU Structure and Position
» Duties and Responsibilities of IAU Wewenang SPI
» IAU Code of Conduct Kompetensi Persyaratan Auditor SPI
» Competence IAU Auditor Criteria Perlindungan Hukum kepada Pemimpin dan Auditor SPI
» Legal Protection for IAU Head and Auditor
» Komite Layanan Rencana Jangka Panjang Corporate Plan
» Rencana Jangka Menengah dan Pendek Business Plan
» Medium and Short-Term Business Plan
» gcgbni.co.id. serta PO BOX GCG BNI
» gcgbni.co.id. and PO BOX GCG BNI
» Rencana Strategis Bank = peringkat 2
» Bank Strategic Plan = second rank
» Pendirian Bank Establishment of the Bank
» Rekapitalisasi Recapitalization Struktur dan Manajemen Organizational and Management Structure
» Struktur dan Manajemen lanjutan Organizational and Management Structure
» Anak Perusahaan lanjutan Subsidiaries continued
» Basis of preparation of the consolidated financial statements
» Basis of preparation of the consolidated financial statements continued
» IKHTISAR KEBIJAKAN AKUNTANSI lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Placements with other banks and Bank Surat-surat berharga
» Marketable securities and Government Bonds continued
» Instrumen keuangan derivatif Derivative financial instruments
» Pinjaman yang diberikan Loans
» Loans continued Sebelum 1 Januari 2010 lanjutan
» Loans continued Sebelum dan setelah 1 Januari 2010
» Aset tetap dan penyusutan Fixed assets and depreciation
» Fixed assets and depreciation continued
» Foreclosed collaterals continued Piutang pembiayaan konsumen Consumer financing receivables
» Consumer financing IKHTISAR KEBIJAKAN AKUNTANSI lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Simpanan dari bank lain Deposits from other banks
» Fund borrowing continued Pendapatan bunga dan syariah, beban bunga dan bonus Interest and
» Perpajakan Taxation IKHTISAR KEBIJAKAN AKUNTANSI lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» KAS GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» GIRO PADA BANK INDONESIA lanjutan CURRENT ACCOUNTS WITH BANK INDONESIA
» Berdasarkan jenis dan mata uang lanjutan By type and currency continued
» Berdasarkan peringkat lanjutan By rating continued
» Informasi Other significant information relating to
» TAGIHAN DAN OBLIGASI PEMERINTAH GOVERNMENT BONDS
» OBLIGASI PEMERINTAH lanjutan GOVERNMENT BONDS continued
» OBLIGASI PEMERINTAH lanjutan GOVERNMENT BONDS continued PENYERTAAN SAHAM EQUITY INVESTMENTS
» PENYERTAAN SAHAM lanjutan EQUITY INVESTMENTS continued
» ASET TETAP lanjutan FIXED ASSETS continued ASET LAIN-LAIN - BERSIH OTHER ASSETS - NET
» ASET LAIN-LAIN - BERSIH lanjutan OTHER ASSETS - NET continued
» Berdasarkan jenis dan mata uang By type and currency
» Beban pajak lanjutan Tax expense continued
» Aset pajak tangguhan Deferred tax assets
» Surat ketetapan pajak Tax assessment letter
» CADANGAN UMUM DAN WAJIB GENERAL AND LEGAL RESERVES CADANGAN KHUSUS SPECIFIC RESERVES
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» KOMITMEN DAN KONTINJENSI lanjutan COMMITMENTS
» Bank guarantees Irrevocable letters of credit Irrevocable letters of credit
» INFORMASI SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued RISIKO KREDIT CREDIT RISK
» RISIKO KREDIT lanjutan CREDIT RISK continued
» RISIKO LIKUIDITAS LIQUIDITY RISK RISIKO LIKUIDITAS lanjutan LIQUIDITY RISK continued
» RISIKO LIKUIDITAS lanjutan LIQUIDITY RISK continued
» RISIKO PASAR lanjutan MARKET RISK continued
» RISIKO OPERASIONAL OPERATIONAL RISK
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» AKTIVITAS FIDUCIARY lanjutan FIDUCIARY ACTIVITIES continued
» AKTIVITAS FIDUCIARY lanjutan FIDUCIARY ACTIVITIES continued HAL-HAL LAINNYA OTHER MATTERS
» HAL-HAL LAINNYA lanjutan OTHER MATTERS continued
» RENCANA BARANG MODAL CAPITAL EXPENDITURE COMMITMENTS KREDIT KELOLAAN CHANNELING LOANS
» PERNYATAAN STANDAR REVISED STATEMENTS
» PERNYATAAN STANDAR REVISED STATEMENTS REKLASIFIKASI LAPORAN
» INFORMASI KEUANGAN TAMBAHAN 53. SUPPLEMENTARY FINANCIAL INFORMATION TANGGUNG JAWAB
» MANAGEMENT’S RESPONSIBILITY ON THE CONSOLIDATED FINANCIAL STATEMENTS
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