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101 Bank Victoria Syariah | Annual Report 2016 PT BANK VICTORIA SYARIAH Catatan atas Laporan Keuangan Untuk Tahun-tahun yang Berakhir 31 Desember 2016 dan 2015 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BANK VICTORIA SYARIAH Notes to Financial Statements For the Years Ended December 31, 2016 and 2015 Figures are Presented in Rupiah, unless Otherwise Stated

r. Simpanan dari Nasabah dan Bank Lain

r. Deposits from Customers and Other

Banks Simpanan merupakan titipan pihak lain berdasarkan prinsip wadiah yadh dhamanah dalam bentuk giro wadiah dan tabungan wadiah. Deposits represent other parties’ deposits based on the wadiah yadh dhamanah principle in the form of wadiah demand deposit and wadiah saving deposit. Giro wadiah merupakan giro wadiah yadh dhamanah yakni titipan dana pihak lain dimana pemilik dana mendapatkan bonus berdasarkan kebijakan Bank. Giro wadiah dicatat sebesar nilai titipan pemegang giro wadiah. Wadiah demand deposit is a yadh dhamanah demand deposit in which the funds owner will get a bonus based on Bank policy. Wadiah demand deposits are stated at the amount of wadiah demand deposit value. Tabungan wadiah merupakan simpanan pihak lain yang bisa diambil kapan saja atau berdasarkan kesepakatan dimana tidak ada imbalan yang disyaratkan kecuali dalam bentuk pemberian ‘Athaya yang bersifat sukarela dari pihak Bank. Saving deposits represent third party funds that can be taken at any time on call or by an agreement which required no reward except in the form of given Athaya that is voluntary on the part of banks. Simpanan dari bank lain adalah simpanan syariah dalam bentuk giro wadiah dan Sertifikat Investasi Mudharabah Antarbank SIMA. Simpanan dari bank lain dinyatakan sebesar liabilitas Bank kepada bank lain. Deposits from other banks are sharia deposits in the form of wadiah demand deposit and Interbank Mudharabah Investment Certificate SIMA. Deposits from other banks are stated at the amounts payable to other banks.

s. Dana Syirkah Temporer

s. Temporary Syirkah Funds

Dana syirkah temporer merupakan investasi dari pihak lain dengan akad mudharabah mutlaqah, dimana pemilik dana shahibul maal memberikan kebebasan kepada pengelola dana mudharibBank dalam pengelolaan investasinya dengan keuntungan dibagikan sesuai kesepakatan. Dana syirkah temporer terdiri dari tabungan mudharabah, deposito mudharabah, dan giro mudharabah. Temporary syirkah funds represent investments from other parties conducted on the basis mudharabah mutlaqah contract in which the owners of the funds shahibul maal grant freedom to the fund manager mudharibBank to manage investments with profit distributed based on the contract. Temporary syirkah funds consist of mudharabah saving deposits, mudharabah time deposits, and mudharabah demand deposits. Tabungan mudharabah dan giro mudharabah merupakan investasi yang bisa ditarik kapan saja atau sesuai dengan persyaratan tertentu yang disepakati. Tabungan mudharabah dinyatakan sebesar saldo tabungan nasabah di Bank. Mudharabah savings deposits and mudharabah demand deposits represent investment which could be withdrawn anytime on call or can be withdrawn based on certain agreed terms. Mudharabah savings deposits are stated based on the customer’s savings deposit balance. Deposito mudharabah merupakan investasi yang hanya bisa ditarik pada waktu tertentu sesuai dengan perjanjian antara pemegang deposito mudharabah dengan Bank. Deposito mudharabah dinyatakan sebesar nilai nominal sesuai dengan perjanjian antara pemegang deposito dengan Bank. Mudharabah time deposits represent investment that can only be withdrawn at a certain time based on the agreement between the customer and the Bank. Mudharabah time deposits are stated at nominal amount as agreed between the deposit holder and the Bank. - 25 -