Surat berharga yang dibeli dengan janji dijual kembali Reverse Repo Marketable securities purchased under agreements to resell Reverse Repo
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
h. Surat berharga yang dibeli dengan janji dijual kembali Reverse Repo
h. Marketable securities purchased under agreements to resell Reverse Repo
Surat berharga yang dibeli dengan janji dijual kembali di masa tertentu di masa yang akan datang tidak diakui pada laporan keuangan konsolidasian. Kas yang dibayarkan, termasuk akru bunga dicatat pada laporan keuangan konsolidasian dalam “Surat berharga yang dibeli dengan janji dijual kembali”, yang menggambarkan substansi ekonomi transaksi sebagai pinjaman yang diberikan oleh Bank. Selisih antara harga beli dan harga jual kembali dicatat pada “Pendapatan bunga bersih”, dan diakru selama jangka waktu perjanjian menggunakan suku bunga efektif. Securities purchased under agreements to resell at a specified future date are not recognised in the consolidated statement of financial position. The consideration paid, including accrued interest, is recorded in the consolidated statement of financial position, within “Marketable securities purchased under agreements to resell ”, reflecting the economic substance of the transaction as a loan by the Bank. The difference between the purchase and resale prices is recorded in „Net interest income‟ and is accrued over the life of the agreement using the EIR. Jika kemudian surat berharga yang dibeli dengan janji dijual kembali dijual kepada pihak ketiga, maka liabilitas untuk mengembalikan surat berharga tersebut dicatat sebagai short sale dalam “Liabilitas keuangan yang dimiliki untuk diperdagangkan”, dan diukur pada nilai wajar dengan laba atau rugi yang ada dimasukkan dalam “Pendapatan trading bersih”. If securities purchased under agreements to resell are subsequently sold to third parties, the obligation to return the securities is recorded as a short sale within „Financial liabilities held-for- trading‟ and measured at fair value with any gains or losses include d in „Net trading income‟. Pendapatan bunga diamortisasi dengan menggunakan metode suku bunga efektif. Interest income is amortized by using the effective interest rate method. Surat berharga yang dibeli dengan janji untuk dijual kembali Reverse Repo diklasifikasikan sebagai kredit yang diberikan dan piutang. Marketable securities purchased under agreements to resell Reverse Repo are classified as loans and receivables. i. Instrumen keuangan derivatif i. Derivative financial instrumentsParts
» Financial Statement September 30 3Q 2012 Full Version
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