Transaksi dengan Pihak-Pihak Berelasi
2. IKHTISAR KEBIJAKAN AKUNTANSI lanjutan
2. SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES continuedc. Cadangan
Penyisihan Kerugian Aset Produktif dan Aset Non-Produktifc. Allowance for Possible Losses on Earning and Non-Earning Assets
Aset produktif terdiri dari giro dan penempatan pada Bank Indonesia dalam bentuk Sertifikat Bank Indonesia Syariah SBIS dan Fasilitas Simpanan Bank Indonesia Syariah FASBIS, giro pada bank lain, penempatan pada bank lain, investasi pada surat berharga, piutang murabahah, piutang istishna, pinjaman qardh, pembiayaan mudharabah, pembiayaan musyarakah, aset yang diperoleh untuk ijarah, serta komitmen dan kontinjensi yang memiliki risiko kredit seperti bank garansi. Earning assets consist of current accounts and placements with Bank Indonesia in the form of Bank Indonesia Sharia Certificates SBIS and Bank Indonesia Sharia Deposit Facilities FASBIS, current accounts with other banks, placements with other banks, investments in marketable securities, murabahah receivables, istishna receivables, funds of qardh, mudharabah financing, musyarakah financing, assets acquired for ijarah, and commitments and contingencies which carry credit risk, such as bank guarantees. Aset non-produktif adalah aset Bank selain aset produktif yang memiliki potensi kerugian, antara lain dalam bentuk rekening antar kantor dan suspense accounts. Non-earning assets are the Bank’s assets other than the earning assets which have potential loss, consist of inter-office accounts and suspense accounts. Penilaian kualitas aset bank umum berdasarkan prinsip syariah diatur dalam Peraturan Bank Indonesia PBI No. 821PBI2006 tanggal 5 Oktober 2006 tentang “Penilaian Kualitas Aktiva Bank Umum yang Melaksanakan Kegiatan Usaha Berdasarkan Prinsip Syariah” sebagaimana telah diubah berdasarkan PBI No. 99PBI2007 tanggal 18 Juni 2007, PBI No. 1024PBI2008 tanggal 16 Oktober 2008 dan terakhir dengan PBI No. 1313PBI2011 tanggal 24 Maret 2011. The assessment of asset quality of commercial banks under sharia principles is regulated by Bank Indonesia Regulation PBI No. 821PBI2006 dated October 5, 2006 regarding “The Quality Rating of Assets of Commercial Banks Conducting Business Based on Sharia Principles”, which was amended by PBI No. 99PBI2007 dated June 18, 2007, PBI No. 1024PBI2008 dated October 16, 2008 and the latest amendment by PBI No. 1313PBI2011 dated March 24, 2011. Pedoman pembentukan cadangan penyisihan kerugian aset produktif berdasarkan Peraturan Bank Indonesia tersebut adalah sebagai berikut: The guidelines in determining the allowance for possible losses on earning assets based on the aforementioned Bank Indonesia Regulations are as follows: 1 Cadangan umum, sekurang-kurangnya sebesar 1 dari aset produktif yang digolongkan lancar, tidak termasuk SBIS dan surat berharga yang diterbitkan pemerintah berdasarkan prinsip syariah, serta bagian aset produktif yang dijamin dengan jaminan pemerintah dan agunan tunai berupa giro, tabungan, deposito berjangka, setoran jaminan danatau emas yang diblokir dan disertai dengan surat kuasa pencairan. 1 General reserve shall be no less than 1 of total earning assets classified as current, excluding SBIS and securities issued by the government based on sharia principles, and part of earning assets guaranteed by government and cash collateral in the form of demand deposits, saving deposits, time deposits, guarantee deposits andor gold which are pledged accompanied with the power of attorney to liquidate.Parts
» Annual Report BRISyariah 2013
» Giro BRISyariah iB Deposito BRISyariah iB
» KPR BRISyariah iB KPR BRISyariah iB
» KKB BRISyariah iB KKB BRISyariah iB
» Pembiayaan Kepemilikan PKEBRISyariahiBGoldFinancing
» Gunawan Yasni KMG BRISyariah iB Multi Purpose Ownership KMG BRISyariah
» Line Of Bussiness LOB 2. Line Of Support LOS Risk Management 2. Compliance Desk
» RISIKO PEMBIAYAAN Annual Report BRISyariah 2013
» RISIKO PASAR RISIKO LIKUIDITAS MARKET RISK
» LIQUIDITY RISK RISIKO OPERASIONAL
» OPERATIONAL RISK Annual Report BRISyariah 2013
» RISIKO KEPATUHAN COMPLIANCE RISK
» Pendirian Bank dan Informasi Umum
» UMUM UMUM lanjutan UMUM lanjutan
» Boards of Commissioners, Directors, Sharia Supervisory Board and Employees
» UMUM lanjutan Annual Report BRISyariah 2013
» Dasar Penyajian Laporan Keuangan
» Basis of Financial Statements Presentation Pernyataan Kepatuhan
» Basis of Financial Statements Presentation continued
» Transaksi dengan Pihak-Pihak Berelasi
» Transactions with Related Parties
» Cadangan Allowance for Possible Losses on Earning and Non-Earning Assets
» Cadangan Allowance for Possible Losses on Earning and Non-Earning Assets continued
» Allowance for Possible Losses on Earning and Non-Earning Assets continued
» Giro dan Penempatan pada Bank Indonesia
» Current Accounts and Placements with Bank Indonesia
» Current Accounts with Other Banks
» Investasi pada Surat Berharga
» Investments in Marketable Securities
» Investasi pada Surat Berharga lanjutan
» Pinjaman Qardh lanjutan SUMMARY
» Aset yang Diperoleh untuk Ijarah
» Aset Tetap Premises and Equipment
» Premises and Equipment continued
» Liabilitas Segera Obligations Due Immediately
» Simpanan dari Nasabah dan Bank Lain
» Deposits from Customers and Other Banks
» Dana Syirkah Temporer SUMMARY
» Temporary Syirkah Funds SUMMARY
» Dana Syirkah Temporer lanjutan
» Temporary Syirkah Funds continued
» Pendapatan Pengelolaan Dana oleh Bank
» Hak Pihak Ketiga atas Bagi Hasil Dana
» Pendapatan Imbalan Jasa Perbankan
» Fee Based Income from Banking Services
» Employee Benefits Imbalan kerja jangka pendek
» Imbalan Kerja lanjutan SUMMARY
» Employee Benefits continued Program pensiun iuran pasti lanjutan
» Taxation continued Penggunaan Pertimbangan dan Estimasi
» Penggunaan Pertimbangan dan Estimasi
» IKHTISAR KEBIJAKAN AKUNTANSI lanjutan
» The annual average bonus rate and Minimum
» GIRO PADA BANK LAIN lanjutan
» By Purpose: INVESTMENTS IN MARKETABLE SECURITIES
» INVESTASI PADA SURAT BERHARGA INVESTASI
» INVESTASI Annual Report BRISyariah 2013
» PIUTANG RECEIVABLES Annual Report BRISyariah 2013
» PIUTANG lanjutan RECEIVABLES continued
» PIUTANG lanjutan Annual Report BRISyariah 2013
» RECEIVABLES continued Annual Report BRISyariah 2013
» PINJAMAN QARDH FUNDS OF QARDH
» PINJAMAN QARDH lanjutan FUNDS OF QARDH continued
» PINJAMAN QARDH lanjutan Annual Report BRISyariah 2013
» FUNDS OF QARDH continued PEMBIAYAAN MUDHARABAH MUDHARABAH FINANCING
» PEMBIAYAAN MUDHARABAH lanjutan Annual Report BRISyariah 2013
» MUDHARABAH FINANCING continued Annual Report BRISyariah 2013
» MUDHARABAH FINANCING continued PEMBIAYAAN MUSYARAKAH MUSYARAKAH FINANCING
» PEMBIAYAAN MUSYARAKAH lanjutan Annual Report BRISyariah 2013
» MUSYARAKAH FINANCING continued Annual Report BRISyariah 2013
» ASET YANG DIPEROLEH UNTUK IJARAH ASSETS ACQUIRED FOR IJARAH
» ASET TETAP lanjutan PREMISES AND EQUIPMENT continued
» LIABILITAS SEGERA lanjutan OBLIGATIONS DUE IMMEDIATELY continued
» BAGI HASIL YANG BELUM DIBAGIKAN UNDISTRIBUTED REVENUE SHARING
» GIRO WADIAH WADIAH DEMAND DEPOSITS
» TABUNGAN WADIAH WADIAH SAVINGS DEPOSITS
» SIMPANAN DARI BANK LAIN DEPOSITS FROM OTHER BANKS
» PINJAMAN YANG DITERIMA FUND BORROWING
» UTANG PAJAK lanjutan TAXES PAYABLE continued
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» TABUNGAN MUDHARABAH MUDHARABAH SAVINGS DEPOSITS DEPOSITO MUDHARABAH MUDHARABAH TIME DEPOSITS
» DEPOSITO MUDHARABAH lanjutan MUDHARABAH TIME DEPOSITS continued
» EKUITAS EQUITY Annual Report BRISyariah 2013
» EKUITAS lanjutan EQUITY continued
» PENDAPATAN DARI JUAL BELI INCOME FROM SALES AND PURCHASES
» PENDAPATAN BAGI HASIL INCOME FROM PROFIT SHARING
» PENDAPATAN DARI IJARAH - NETO INCOME FROM IJARAH - NET
» PENDAPATAN USAHA UTAMA LAINNYA OTHER MAIN OPERATING INCOME
» HAK PIHAK KETIGA ATAS BAGI HASIL THIRD PARTIES’ SHARE ON RETURN
» PENDAPATAN USAHA LAINNYA OTHER OPERATING INCOME
» BEBAN CADANGAN PENYISIHAN KERUGIAN ASET PRODUKTIF DAN NON-PRODUKTIF -
» BEBAN GAJI DAN TUNJANGAN SALARIES AND BENEFITS
» UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE
» PENDAPATAN DAN Annual Report BRISyariah 2013
» INFORMASI MENGENAI Annual Report BRISyariah 2013
» ESTIMASI LIABILITAS IMBALAN KERJA ESTIMATED
» ESTIMASI LIABILITAS Annual Report BRISyariah 2013
» JAMINAN PEMERINTAH Annual Report BRISyariah 2013
» GOVERNMENT GUARANTEES Annual Report BRISyariah 2013
» Type of relationships and related parties transactions continued
» Transaction with related parties
» Transaction with related parties continued
» INFORMASI MENGENAI TRANSAKSI DENGAN PIHAK BERELASI lanjutan
» ANALISA JATUH TEMPO MATURITY ANALYSIS
» ANALISA JATUH TEMPO lanjutan MATURITY ANALYSIS continued
» Manajemen Risiko Kredit MANAJEMEN RISIKO RISK MANAGEMENT
» Credit Risk Management MANAJEMEN RISIKO RISK MANAGEMENT
» Manajemen Risiko Kredit lanjutan
» Credit Risk Management continued
» Risiko Likuiditas Liquidity Risk
» Risiko Likuiditas lanjutan Liquidity Risk continued
» Risiko Operasional Operational Risk
» Risiko Operasional lanjutan Operational Risk continued
» Risiko Hukum MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Legal Risk MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Risiko Hukum lanjutan MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Legal Risk continued MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Risiko Reputasi Reputational Risk
» Risiko Strategis Strategic Risk
» Risiko Strategis lanjutan Strategic Risk continued
» Risiko Kepatuhan lanjutan Compliance Risk continued
» PERJANJIAN KERJASAMA COOPERATION AGREEMENTS
» PERJANJIAN KERJASAMA lanjutan COOPERATION AGREEMENTS continued
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