Net Investment in Finance Lease
v. Other Assets
Other assets include accrued income for interest, provision and commissions, receivables, repossessed assets, abandoned properties, inter-branch accounts and others. Repossessed assets represent assets acquired by Bank Mandiri and Subsidiaries, both from auction and non auction based on voluntary transfer by the debtor or based on debtor’s approval to sell the collateral where the debtor could not fulfill their obligations to Bank Mandiri and Subsidiaries. Repossessed assets represent loan collateral acquired in settlement of loans and is included in “Other Assets”. Abandoned properties represent Bank and Subsidiaries’ fixed assets in form of property which were not used for Bank and Subsidiaries’ business operational activity. Repossessed assets and abandoned properties are presented at their net realisable values. Net realisable value is the fair value of the repossessed assets less estimated costs of liquidating the repossessed assets. Any excess of the loan balance over the value of the repossessed assets, which is not recoverable from the borrower, is charged to the allowance for impairment losses. Differences between the estimated realisable value and the proceeds from sale of the repossessed assets are recognised as current year’s gain or loss at the time of sale. Expenses for maintaining repossessed assets and abandoned properties are recognised in the current year’s consolidated statement of income. The carrying amount of the repossessed assets is impaired to recognise a permanent decrease in value of the repossessed asset. Any impairment occurred will be charged to the current year’s consolidated statement of income. Refer to Note 2t for changes in accounting policy to determine impairment losses on repossessed assets and abandoned properties.w. Obligation due Immediately
Obligations due immediately are recorded at the time of the obligations occurred from customer or other banks. Obligation due immediately are classified as financial liabilities at amortised cost.x. Deposits from Customers
Deposits from customers are the funds placed by customers excluding banks with the Bank and Subsidiaries which operate in banking industry based on a fund deposit agreements. Included in this account are demand deposits, saving deposits, time deposits and other similar deposits. Demand deposits represent deposits of customers that may be used as instruments of payment, and which may be withdrawn at any time by cheque, automated teller machine card ATM or other orders of payment or transfers. Saving deposits represent deposits of customers that may only be withdrawn over the counter and via ATMs or funds transfers by SMS Banking, Phone Banking and Internet Banking when certain agreed conditions are met, but which may not be withdrawn by cheque or other equivalent instruments.Parts
» Establishment Financial Statements AR
» Merger Financial Statements AR
» Merger continued Financial Statements AR
» Recapitalisation Financial Statements AR
» Recapitalisation continued Financial Statements AR
» Quasi-Reorganisation Financial Statements AR
» Divestment of Government Share Ownership Subsidiaries Associates
» Subsidiaries and Associates continued
» Subsidiaries and Associates continued PT Bumi Daya Plaza
» Subsidiaries and Associates continued PT Bank Sinar Harapan Bali continued
» Subsidiaries and Associates continued PT Mandiri Tunas Finance continued
» Subsidiaries and Associates continued PT AXA Mandiri Financial Services continued
» Subsidiaries and Associates continued PT Mandiri AXA General Insurance continued
» Structure and Management Financial Statements AR
» Structure and Management continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Basis of Preparation of the Consolidated Financial Statements
» Basis of Preparation of the Consolidated Financial Statements continued
» Changes in accounting policies
» Changes in accounting policies continued
» Financial instruments A. Financial assets
» Financial instruments continued A. Financial assets continued
» Financial instruments continued C. Derecognition
» Financial instruments continued E. Classes of financial instrument
» Financial instruments continued E. Classes of financial instrument continued
» Financial instruments continued G. Allowance for impairment losses of financial assets
» Financial instruments continued G. Allowance for impairment losses of financial assets continued
» Principles of Consolidation Financial Statements AR
» Principles of Consolidation continued
» Foreign Currency Transactions and Balances
» Transactions with Related Parties
» Current Accounts with Bank Indonesia and Other Banks
» Current Accounts with Bank Indonesia and Other Banks continued
» Placements with Bank Indonesia and Other Banks
» Marketable Securities Financial Statements AR
» Marketable Securities continued Financial Statements AR
» Government Bonds Financial Statements AR
» Other Receivables - Trade Transactions
» Securities PurchasedSold under ResaleRepurchase Agreements
» Derivative Receivables and Derivative Payables
» Loans Financial Statements AR
» Loans continued Financial Statements AR
» Consumer Financing Receivables Financial Statements AR
» Net Investment in Finance Lease
» Fixed Assets and Leased Assets
» Fixed Assets and Leased Assets continued
» Investments in Shares Financial Statements AR
» Allowance for Possible Losses on Non-Earning Assets
» Acceptance Receivables and Payables
» Other Assets Financial Statements AR
» Obligation due Immediately Financial Statements AR
» Deposits from Customers Financial Statements AR
» Deposits from Customers continued
» Insurance Contract Financial Statements AR
» Insurance Contract continued Financial Statements AR
» USE OF CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
» GOVERNMENT BONDS Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» DERIVATIVE RECEIVABLES AND PAYABLES
» NET INVESTMENT IN LEASE FINANCING
» INVESTMENTS IN SHARES Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» POLICYHOLDERS’ INVESTMENT AND LIABILITY TO UNIT-LINKED HOLDERS
» PREPAID EXPENSES Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» OTHER ASSETS Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» DEPOSITS FROM CUSTOMERS - DEMAND DEPOSITS
» DEPOSITS FROM CUSTOMERS - SAVING DEPOSITS
» DEPOSITS FROM OTHER BANKS - DEMAND AND SAVING DEPOSITS
» DEPOSITS FROM OTHER BANKS - TIME DEPOSITS
» ACCEPTANCE PAYABLES Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» ACCRUED EXPENSES Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» Employee benefit Tax Payables
» Tax BenefitExpense Financial Statements AR
» Tax Expense - Current continued
» Deferred tax assets - net continued
» OTHER LIABILITIES Tax assessment letter
» SUBORDINATED LOANS Tax assessment letter
» NON CONTROLLING INTEREST IN NET ASSETS OF CONSOLIDATED SUBSIDIARIES
» Authorised, Issued and Fully Paid-in Capital
» Authorised, Issued and Fully Paid-in Capital continued
» Additional Paid-In CapitalAgio Financial Statements AR
» Additional Paid-In CapitalAgio continued
» INTEREST INCOME AND SHARIA INCOME
» INTEREST EXPENSE AND SHARIA EXPENSE
» ALLOWANCE FOR IMPAIRMENT LOSSES
» ALLOWANCEREVERSAL FOR POSSIBLE LOSSES
» UNREALISED GAINSLOSSES Distribution of Net Income
» SALARIES AND EMPLOYEE BENEFITS
» EMPLOYEE BENEFITS Distribution of Net Income
» OTHER OPERATING EXPENSES - OTHERS - NET
» RELATED PARTY TRANSACTIONS Distribution of Net Income
» CUSTODIAL SERVICES AND TRUST OPERATIONS
» Liabilities Integrated Banking System Agreement with Vendor
» Legal Matters Financial Statements AR
» Value Added Tax VAT on Bank Syariah Mandiri BSM Murabahah Transactions
» Value Added Tax VAT on Bank Syariah Mandiri BSM Murabahah Transactions continued
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