Instrumen keuangan derivatif lanjutan Derivative financial instruments continued Pinjaman yang diberikan Loans
2. IKHTISAR
KEBIJAKAN AKUNTANSI YANG PENTING lanjutan2. SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES continuedk. Instrumen keuangan derivatif lanjutan
k. Derivative financial instruments continued
Kontrak berjangka mata uang asing, swap mata uang asing dan cross currency swap dan tingkat suku bunga swap dilakukan untuk tujuan pendanaan dan perdagangan. Interest rate swap dilakukan untuk tujuan lindung nilai pinjaman yang diterima dan dicatat dalam hedge accounting. Foreign currency forward contracts, foreign currency swaps, and cross currency and interest rate swaps are for funding and trading purposes. Interest rate swap is for hedging the interest on borrowings and is accounted for under hedge accounting.l. Pinjaman yang diberikan
l. Loans
Pinjaman yang diberikan adalah penyediaan uang atau tagihan yang dapat disetarakan dengan itu, berdasarkan persetujuan atau kesepakatan pinjam-meminjam dengan debitur yang mewajibkan debitur untuk melunasi utang dan bunganya setelah jangka waktu tertentu, dan tagihan yang berasal dari fasilitas trade finance yang telah jatuh tempo yang belum diselesaikan dalam waktu 15 hari. Loans represent funds provided or receivables that can be considered as equivalents there of, based on agreements or financing contracts with borrowers, where borrowers are required to repay their debts with interest after a specified period, and matured trade finance facilities which have not been settled within 15 days. Pinjaman yang diberikan diklasifikasikan sebagai pinjaman yang diberikan dan piutang. Loans are classified as loans and receivables. Pinjaman yang diberikan pada awalnya diukur pada nilai wajar ditambah dengan biaya transaksi yang dapat diatribusikan secara langsung dan biaya tambahan untuk memperoleh aset keuangan tersebut, dan setelah pengakuan awal diukur pada biaya perolehan diamortisasi menggunakan metode suku bunga efektif dikurangi dengan cadangan kerugian penurunan nilai. Loans are initially measured at fair value plus transaction costs that are directly attributable and additional costs to obtain financial assets, and after initial recognition are measured at amortized cost based on the effective interest rate method less allowance for impairment losses. Pinjaman sindikasi dan pinjaman penerusan dicatat sesuai dengan porsi pinjaman yang risikonya ditanggung oleh Grup. Syndicated loans and channeling loans are recorded according to the proportion of risks borne by the Group. Lihat Catatan 2c untuk kebijakan akuntansi atas aset dan liabilitas keuangan. Refer to Note 2c for the accounting policies of financial assets and liabilities. Restrukturisasi kredit Loan restructuring Restrukturisasi kredit meliputi modifikasi persyaratan kredit, konversi kredit menjadi saham atau instrumen keuangan lainnya danatau kombinasi dari keduanya. Loan restructuring may involve a modification of the terms of the loans, conversion of loans into equity or other financial instruments andor a combination of both. 355 2013 Annual Report BNI DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in millions of Rupiah, unless otherwise stated2. IKHTISAR
Parts
» Loan Disbursement Organization and Human Resources
» 130.2 8.9 The approval on BNI Business Plan RBB and RBB Supervision Report
» 14.17 The approval on BNI Business Plan RBB and RBB Supervision Report
» Operational Risk Pandu Djajanto
» Strategic Risk Pandu Djajanto
» Compliance Risk Pandu Djajanto
» Reputational Risk Pandu Djajanto
» Firman Wibowo bni ar 2013 th
» Pendirian Bank Establishment of the Bank
» Rekapitalisasi lanjutan Recapitalization continued Kuasi-reorganisasi Quasi-reorganisation
» Organisasi Organizational and Management Structure
» Entitas Anak Subsidiaries GENERAL INFORMATION continued
» Entitas Anak lanjutan Subsidiaries continued
» Dasar Basis of preparation of the consolidated
» Perubahan kebijakan akuntansi lanjutan Changes in accounting policies continued
» Aset dan liabilitas keuangan lanjutan Financial assets and liabilities continued
» Prinsip konsolidasian Principles of consolidation
» Transaksi dalam mata uang asing dan
» Efek-efek dan Obligasi Pemerintah lanjutan Marketable Efek-efek yang dibelidijual dengan janji
» Instrumen keuangan derivatif lanjutan Derivative financial instruments continued
» Pinjaman yang diberikan lanjutan Loans continued
» Liabilitas segera Obligations due immediately Simpanan nasabah Deposits from customers
» Simpanan nasabah lanjutan Deposits from customers continued
» Simpanan dari bank lain Deposits from other banks
» Kontrak asuransi Insurance contract
» Kontrak asuransi lanjutan Insurance contract continued
» Perpajakan lanjutan Taxation continued
» IKHTISAR SUMMARY Pandu Djajanto
» PENGGUNAAN USE OF CRITICAL ACCOUNTING ESTIMATES
» KAS CASH KAS lanjutan CASH continued GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» Berdasarkan jenis dan mata uang lanjutan
» Berdasarkan jenis dan mata uang lanjutan By type and currency continued
» Berdasarkan peringkat lanjutan By rating continued
» Berdasarkan jenis dan mata uang By type and currency
» Fasilitas pembiayaan dengan perusahaan Informasi Other significant information relating to
» ASET LAIN-LAIN –NETO OTHER ASSETS – NET
» ASET TETAP lanjutan FIXED ASSETS continued
» Beban pajak lanjutan Tax expense continued
» Beban pajak lanjutan Tax expense continued Aset pajak tangguhan - neto Deferred tax assets - net
» Berdasarkan jenis lanjutan By type continued
» LIABILITAS LAIN-LAIN OTHER LIABILITIES MODAL SAHAM SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL
» MODAL SAHAM SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL continued
» PENGGUNAAN LABA NETO APPROPRIATION OF NET INCOME
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES IMBALAN KERJA EMPLOYEE BENEFITS
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» Type of relationships and related parties
» Type of relationships and related parties Pinjaman yang diberikan Loans
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued MANAJEMEN RISIKO RISK MANAGEMENT
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued RISIKO KREDIT CREDIT RISK
» RISIKO KREDIT lanjutan CREDIT RISK continued
» RISIKO LIKUIDITAS LIQUIDITY RISK
» RISIKO LIKUIDITAS lanjutan LIQUIDITY RISK continued RISIKO PASAR MARKET RISK
» RISIKO PASAR lanjutan MARKET RISK continued
» RISIKO OPERASIONAL OPERATIONAL RISK
» RISIKO OPERASIONALlanjutan OPERATIONAL RISK continued
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued NILAI WAJAR
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» MANAJEMEN MODAL CAPITAL MANAGEMENT
» AKTIVITAS JASA LAINNYA OTHER ACTIVITIES
» AKTIVITAS JASA LAINNYA lanjutan OTHER ACTIVITIES continued
» RENCANA BARANG MODAL CAPITAL EXPENDITURE COMMITMENTS PROGRAM PENGGANTI MANAGEMENT -
» PROGRAM PENGGANTI MANAGEMENT - Pandu Djajanto
» PROGRAM PENGGANTI MANAGEMENT - KREDIT KELOLAAN CHANNELING LOANS
» NILAI TERCATAT INSTRUMEN KEUANGAN THE CARRYING AMOUNT OF FINANCIAL
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