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BRISyariah ฀•฀Laporan฀Tahunan฀2013฀|฀2013฀Annual฀Report 168 The original financial statements included herein are in the Indonesian language. PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2013 and for the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 20

2. IKHTISAR KEBIJAKAN AKUNTANSI lanjutan

2. SUMMARY

OF SIGNIFICANT ACCOUNTING POLICIES continued

c. Cadangan

Penyisihan Kerugian Aset Produktif dan Aset Non-Produktif

c. 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.