CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2008 DAN 2007
Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2008 AND 2007
Expressed in millions of Rupiah, unless otherwise stated
Lampiran – 56 – Schedule 2.
KEBIJAKAN AKUNTANSI lanjutan 2.
ACCOUNTING POLICIES continued f.
Surat berharga dan Obligasi Pemerintah lanjutan
f. Marketable securities and Government
Bonds continued Keuntungan dan kerugian yang direalisasi
dari penjualan surat berharga dan Obligasi Pemerintah dihitung berdasarkan metode
rata-rata tertimbang dan dibebankan atau dikreditkan dalam laporan laba rugi periode
yang bersangkutan. Realised gains and losses from selling
marketable securities
and Government
Bonds are calculated based on weigthed average method and charged or credited to
the current period statement of income.
Penurunan nilai wajar di bawah biaya perolehan
yang merupakan
penurunan yang bersifat permanen dibebankan dalam
laporan laba
rugi periode
yang bersangkutan.
The decline
in fair
value below
the acquisition
cost which
constitutes a
permanent decline in investment value is charged to the current period statement of
income.
g. Instrumen keuangan derivatif
g. Derivative financial instruments
Dalam melakukan usaha bisnisnya, Bank melakukan transaksi instrumen keuangan
derivatif seperti kontrak tunai dan berjangka mata uang asing, kontrak opsi mata uang
asing,
interest rate
swaps, dan
cross currency swaps.
Semua instrumen
derivatif termasuk
instrumen derivatif melekat pada kontrak lainnya diakui sebagai aset atau kewajiban
di neraca dan dinyatakan sebesar nilai wajarnya.
In the normal course of business, the Bank enters into transactions involving derivative
financial instruments
such as
foreign currency spot and forward contracts, foreign
currency options, interest rate swaps, and cross currency swaps.
All derivative instruments including certain derivatives embedded in other contracts are
recognised as either assets or liabilities on the balance sheet and measured at their fair
value.
Instrumen derivatif melekat dipisahkan dari kontrak utama dan diperlakukan sebagai
instrumen derivatif
jika seluruh
kriteria berikut terpenuhi:
Embedded derivatives are separated from their host contracts and accounted for as a
derivative instrument if all of the following criteria are met:
1. Karakteristik
dan risiko
ekonomis instrumen derivatif melekat tidak secara
jelas dan erat berhubungan dengan karakteristik
dan risiko
ekonomis kontrak utama;
1. The economic characteristics and risks
of the embedded derivative are not clearly
and closely
related to
the economic characteristics and risks of
the host contract; 2.
Instrumen derivatif
mencakup instrumen derivatif melekat dan kontrak
utama tidak
dinilai kembali sesuai
dengan nilai
wajarnya berdasarkan
prinsip akuntansi yang diterima umum; dan
2. The contract that embodies both the
embedded derivative
and the
host contract is not remeasured at fair value
under otherwise applicable generally accepted
accounting principles
with charges
in fair
value reported
in earnings as they occur; and
3. Instrumen
terpisah dengan
kondisi yang sama dengan instrumen derivatif
melekat adalah
instrumen derivatif
seperti yang diatur berdasarkan prinsip akuntansi yang diterima umum.
3. A separate free standing instrument
with the same terms as the embedded derivative
would be
a derivative
instrument under applicable generally accepted accounting principles.
Keuntungan atau kerugian yang terjadi dari perubahan nilai wajar diakui dalam laporan
laba rugi. Gains on lossess as a result of fair value
changes are recognised in the statement of income.
