Imbalan Kerja lanjutan Employee Benefits continued
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
u. Penggunaan Pertimbangan dan Estimasi dan Akuntansi yang Signifikan lanjutan
u. Use of Significant Accounting Judgment and Estimates continued
Pertimbangan lanjutan Judgments continued Usaha yang berkelanjutan lanjutan Going concern continued Selain itu, manajemen tidak mengetahui adanya ketidakpastian material yang dapat menimbulkan keraguan yang signifikan terhadap kemampuan Bank untuk melanjutkan kelangsungan usahanya. Oleh karena itu, laporan keuangan telah disusun atas dasar usaha yang berkelanjutan. Futhermore, the management is not aware of any material uncertainties that may cast significant doubt on the Bank’s ability to continue as a going concern. Therefore, the financial statements continue to be prepared on the going concern basis. Nilai wajar instrumen keuangan Fair value of financial instruments Semua aset dan liabilitas dimana nilai wajar diukur atau diungkapkan dalam laporan keuangan dapat dikategorikan pada level hirarki nilai wajar, berdasarkan tingkatan input terendah yang signifikan atas pengukuran nilai wajar secara keseluruhan: All assets and liabilities in which fair value is measured or disclosed in the financial statements can be classified in fair value hierarchy levels, based on the lowest level of input that is significant to the overall fair value measurement: Level 1 : harga kuotasian tanpa penyesuaian di pasar aktif untuk aset atau liablitas yang identik yang dapat diakses pada tanggal pengukuran. Level 1: quoted prices without adjustments in active markets for identical assets or liabilities which are accessible at the measurement date. Level 2 : input selain harga kuotasian yang termasuk dalam level 1 yang dapat diobservasi untuk aset dan liabilitas, baik secara langsung atau tidak langsung. Level 2: inputs other than quoted prices included in level 1 that are observable for the assets and liabilities, either directly or indirectly. Level 3 : input yang tidak dapat diobservasi untuk aset dan liabilitas. Level 3 : inputs that are not observable for the assets and liabilities. Kontinjensi Contingency Bank sedang terlibat dalam proses hukum. Perkiraan biaya kemungkinan bagi penyelesaian klaim telah dikembangkan melalui konsultasi dengan bantuan konsultan hukum Bank didasarkan pada analisis hasil yang potensial. The Bank is currently involved in legal proceedings. The estimate of the probable cost for the resolution of claims has been developed in consultation with the aid of the external legal counsel handling the Bank’s defense in this matter and is based upon an analysis of potential results. Manajemen tidak berkeyakinan bahwa hasil dari hal ini akan mempengaruhi hasil usaha. Besar kemungkinan, bagaimanapun, bahwa hasil operasi di masa depan dapat secara material terpengaruh oleh perubahan dalam estimasi atau efektivitas dari strategi yang terkait dengan hal tersebut. Management does not believe that the outcome of this matter will affect the results of operations. It is probable, however, that future results of operations could be materially affected by changes in the estimates or in the effectiveness of the strategies relating to these proceedings. BRISyariah 2015 Annual Report 211 The original financial statements included herein are in the Indonesian language. PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2015 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, 2015 and for the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 392. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
Parts
» Annual Report BRISyariah 2015
» Kantor Layanan Syariah Produk pembiayaan Financing
» Sharia Services Outlets Produk pembiayaan Financing
» Electronic Network Produk pembiayaan Financing
» Tabungan BRISyariah iB Jaringan Elektronik
» Giro BRISyariah iB Jaringan Elektronik
» Deposito BRISyariah iB Jaringan Elektronik
» KPR BRISyariah iB KPR BRISyariah iB
» Qardh Beragun Emas BRISyariah iB
» KMG BRISyariah iB KMG BRISyariah iB
» Fungsi Pengelolaan Global Market
» Global Market Management Function
» Fungsi International Banking Jaringan Elektronik
» International Banking Function International Banking Services
» International Banking Services Produk pembiayaan Financing
» Business Service and Support Function
» Financial Institution Produk pembiayaan Financing
» Fungsi Bisnis Support Service
» Investment Banking Produk pembiayaan Financing
» Assets and Liabilities Management ALMA
» Produk penghimpunan dana funding Changes in the Board of Commissioners
» Perubahan Dewan Komisaris Annual Report BRISyariah 2015
» Independence of the Board of Commissioners
» Independensi Dewan Komisaris Annual Report BRISyariah 2015
» Changes in the Board of Directors
» Perubahan Direksi Annual Report BRISyariah 2015
» Independensi Direksi Independent Board of Director
» Duties and Responsibilities of the Board of Directors
» Tugas dan Tanggung Jawab Direksi
» Rapat Direksi Annual Report BRISyariah 2015
» Audit Committee Komite Audit
» Risk Monitoring Committe Annual Report BRISyariah 2015
» Komite Pemantau Risiko Annual Report BRISyariah 2015
» Remuneration and Nomination Committee
» Pendirian Bank dan Informasi Umum Bank
» Pendirian Bank dan Informasi Umum lanjutan
» Bank Establishment UMUM lanjutan GENERAL continued
» Dewan Komisaris, UMUM lanjutan GENERAL continued
» Dasar Penyajian Laporan Keuangan Basis of Financial Statements Presentation
» Dasar Penyajian Laporan Keuangan lanjutan
» Basis of Financial Statements Presentation continued
» Transaksi dengan Pihak-Pihak Berelasi Transaction with Related Parties
» Cadangan Kerugian Penurunan Nilai Aset Produktif dan Aset Non-Produktif
» Allowance for Impairment Losses on Earning and Non-Earning Assets
» Cadangan Kerugian Penurunan Nilai Aset Produktif dan Aset Non-Produktif lanjutan
» Allowance for Impairment Losses on Earning
» Giro dan Penempatan pada Bank Indonesia Current Accounts and Placements with
» Giro dan Penempatan pada Bank Lain Current Accounts and Placements with
» Investasi pada Surat Berharga Investments in Marketable Securities
» Investasi pada Surat Berharga
» Investments in Marketable Securities continued
» Piutang Receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pinjaman Qardh Funds of Qardh
» Pembiayaan Financing SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pembiayaan lanjutan Financing continued
» Aset yang Diperoleh untuk Ijarah Assets Acquired for Ijarah
» Aset Tetap Premises and Equipment
» Aset Tetap lanjutan Premises and Equipment continued
» Liabilitas Segera Obligations Due Immediately
» Simpanan dari Nasabah dan Bank Lain Deposits from Customers and Other Banks
» Dana Syirkah Temporer Temporary Syirkah Funds
» Dana Syirkah Temporer lanjutan Temporary Syirkah Funds continued
» Pendapatan Pengelolaan Dana oleh Bank sebagai Mudharib
» Revenue from Fund Management by the Bank as Mudharib
» Pendapatan Pengelolaan Dana oleh Bank sebagai Mudharib lanjutan
» Revenue from Fund Management by the Bank as Mudharib continued
» Hak Pihak Ketiga atas Bagi Hasil Dana Syirkah Temporer
» Third Parties Share on Returns of Temporary Syirkah Funds
» Hak Pihak Ketiga atas Bagi Hasil Dana Syirkah Temporer lanjutan
» Third Parties Share on Returns of Temporary Syirkah Funds continued
» Pendapatan Imbalan Jasa Perbankan Fee Based Income from Banking Services
» Imbalan Kerja Employee Benefits
» Imbalan Kerja lanjutan Employee Benefits continued
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penggunaan Pertimbangan dan Estimasi dan Akuntansi yang Signifikan lanjutan
» Use of Significant Accounting Judgment and Estimates continued
» Transaksi dan Saldo Mata Uang Asing Transaction and Balance in Foreign
» Transaksi dan Saldo Mata Uang Asing lanjutan Transaction and Balance in Foreign currency continued
» Pinjaman yang diterima Fund borrowing Perubahan kebijakan akuntansi dan pengungkapan
» Changes in accounting policies and disclosures
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» Perubahan kebijakan akuntansi dan pengungkapan lanjutan
» Changes in accounting policies and disclosures continued
» GIRO DAN PENEMPATAN PADA BANK INDONESIA
» CURRENT ACCOUNTS AND PLACEMENTS WITH BANK INDONESIA
» GIRO DAN PENEMPATAN PADA BANK INDONESIA lanjutan
» CURRENT ACCOUNTS AND PLACEMENTS WITH BANK INDONESIA continued
» GIRO DAN PENEMPATAN PADA BANK LAIN CURRENT ACCOUNTS AND PLACEMENTS
» GIRO DAN PENEMPATAN PADA BANK LAIN lanjutan
» CURRENT ACCOUNTS AND PLACEMENTS WITH OTHER BANKS lanjutan
» INVESTASI PADA SURAT BERHARGA lanjutan
» INVESTMENTS IN MARKETABLE SECURITIES continued PIUTANG RECEIVABLES
» PIUTANG lanjutan RECEIVABLES continued
» PINJAMAN QARDH lanjutan FUNDS OF QARDH continued
» PEMBIAYAAN MUDHARABAH MUDHARABAH FINANCING
» PEMBIAYAAN MUDHARABAH lanjutan MUDHARABAH FINANCING continued
» PEMBIAYAAN MUSYARAKAH lanjutan MUSYARAKAH FINANCING 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
» PINJAMAN YANG DITERIMA lanjutan FUND BORROWING continued
» UTANG PAJAK lanjutan TAXES PAYABLE continued
» UTANG PAJAK lanjutan Komite Remunerasi dan Nominasi
» TAXES PAYABLE continued Komite Remunerasi dan Nominasi
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» TABUNGAN MUDHARABAH MUDHARABAH SAVINGS DEPOSITS
» DEPOSITO MUDHARABAH MUDHARABAH TIME DEPOSITS
» DEPOSITO MUDHARABAH lanjutan MUDHARABAH TIME DEPOSITS continued
» EKUITAS EQUITY Komite Remunerasi dan Nominasi
» 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 KERUGIAN PENURUNAN NILAI ASET PRODUKTIF DAN NON-PRODUKTIF
» BEBAN GAJI DAN TUNJANGAN SALARIES AND BENEFITS EXPENSE
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSE
» PENDAPATAN DAN BEBAN NON-USAHA – NETO
» NON-OPERATING INCOME AND EXPENSES – NET
» INFORMASI MENGENAI KOMITMEN DAN KONTINJENSI
» INFORMATION ON COMMITMENTS AND CONTINGENCIES
» ESTIMASI LIABILITAS IMBALAN KERJA ESTIMATED LIABILITIES FOR EMPLOYEE
» ESTIMASI LIABILITAS IMBALAN KERJA lanjutan
» ESTIMATED LIABILITIES FOR EMPLOYEE BENEFITS continued
» ESTIMATED LIABILITIES FROM EMPLOYEE BENEFITS continued
» JAMINAN PEMERINTAH Komite Remunerasi dan Nominasi
» GOVERNMENT GUARANTEES Komite Remunerasi dan Nominasi
» Jenis hubungan dan unsur transaksi berelasi Type of relationships and related parties transactions
» Jenis hubungan dan unsur transaksi berelasi lanjutan
» Type of relationships and related parties transactions continued
» Transaksi pihak-pihak berelasi Transaction with related parties
» INFORMASI MENGENAI TRANSAKSI DENGAN PIHAK BERELASI lanjutan
» Transaksi pihak-pihak berelasi lanjutan Transaction with related parties continued
» Risiko Pembiayaan Financing Risk
» Risiko Pembiayaan lanjutan Financing Risk continued
» Risiko Pasar lanjutan Market Risk continued
» Risiko Likuiditas Liquidity Risk
» Risiko Likuiditas lanjutan Liquidity Risk continued
» Risiko Operasional Operational Risk
» Risiko Operasional lanjutan Operational Risk continued
» Risiko Hukum lanjutan Legal Risk continued
» Risiko Kepatuhan Compliance Risk
» NILAI WAJAR ASET DAN LIABILITAS KEUANGAN FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
» NILAI WAJAR ASET DAN LIABILITAS KEUANGAN lanjutan
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» INFORMASI PENTING LAINNYA OTHER SIGNIFICANT INFORMATION
» INFORMASI PENTING LAINNYA lanjutan OTHER
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