Transactions with Related Parties continued
l. Securities PurchasedSold under ResaleRepurchase Agreements continued
Prior to 1 January 2010, the difference between the purchase price and the resale price is treated as deferred unamortised interest income and amortised as income over the period, commencing from the acquisition date to the resale date by using straight-line method. Securities sold under repurchase agreements are presented as liabilities in the consolidated balance sheet at the agreed repurchase price net of the unamortised prepaid interest. The difference between the selling price and the agreed repurchase price is treated as prepaid interest and recognised as interest expense over the period, commencing from the selling date to the repurchase date using effective interest rate method. Securities sold under repurchase agreements are classified as financial liabilities at amortised cost. Refer to Note 2b for the accounting policy for financial liabilties at amortised cost. Prior to 1 January 2010, the difference between the selling price and the repurchase price is treated as prepaid interest and is recognised as an expense over the period, commencing from the selling date to the repurchase date by using straight-line method.m. Derivative Receivables and Derivative Payables
All derivative instruments including foreign currency transactions for funding and trading purposes are recognised in the consolidated balance sheet at their fair values. Fair value is determined based on market value using Reuters rate at reporting date or discounted cash flow method. Derivative receivables are presented at the amount of unrealised gain from derivative contracts, less allowance for impairment losses. Derivative payables are presented at the amount of unrealised loss from derivative contracts. Gains or losses from derivative contracts are presented in the consolidated financial statements based on its purpose designated upon acquisition, as 1 fair value hedge, 2 cash flow hedge, 3 net investment in a foreign operation hedge, and 4 trading instruments. 1. Gain or loss on a derivative contract designated and qualifying as a fair value hedging instrument and the gain or loss arising from the changes in fair value of hedged assets and liabilities is recognised as gain or loss that can be set off one another during the same accounting periodyear. Any difference representing hedge ineffectiveness is directly recognised as gain or loss in the consolidated statement of income in current year. 2. The effective portion arising from gain or loss of derivative contracts, which are both designated and qualify as a cash flow hedge instruments is reported as other comprehensive income, a separate component under the equity section. The hedge ineffectiveness portion is recognised as a gain or loss in the current year consolidated statement of income. 3. Gain or loss arising from derivative contract that is designated, qualifies as a net investment hedge in a foreign operation and that is highly effective is reported as other comprehensive income, a separate component under the equity section. 4. Gain or loss arising from derivative contract not designated as a hedging instrument or derivative contract that does not qualify as a hedging instrument is recognised in the current year consolidated statement of income.Parts
» FS Bank Mandiri Tbk 311210 Eng Final opini
» 735,266 24,442,187 FS Bank Mandiri Tbk 311210 Eng Final opini
» Divestment of Government Share Ownership Subsidiaries Associates
» Subsidiaries and Associates continued PT Bank Syariah Mandiri
» Subsidiaries and Associates continued PT Bank Sinar Harapan Bali continued
» Subsidiaries and Associates continued PT AXA Mandiri Financial Services Structure and Management
» Structure and Management continued
» Basis of Preparation of the Consolidated Financial Statements
» Changes in accounting policies in current year continued
» Financial assets continued Financial assets and liabilities A. Financial assets
» Financial assets continued Financial liabilities
» Derecognition Financial assets and liabilities A. Financial assets
» Changes in accounting policies in current year continued iii. Classes of financial instrument
» Principles of Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Principles of Consolidation continued
» Foreign Currency Transactions and Balances
» Transactions with Related Parties
» Transactions with Related Parties continued
» Current Accounts with Bank Indonesia and Other Banks
» Placements with Bank Indonesia and Other Banks
» Marketable Securities SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Marketable Securities continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Government Bonds SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Other Receivables - Trade Transactions
» Securities PurchasedSold under ResaleRepurchase Agreements
» Securities PurchasedSold under ResaleRepurchase Agreements continued
» Derivative Receivables and Derivative Payables
» Derivative Receivables and Derivative Payables continued
» Loans SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Loans continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Consumer Financing Receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Fixed Assets and Leased Assets
» Fixed Assets and Leased Assets continued
» Investments in Shares SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Investments in Shares continued
» Allowance for Possible Losses on Non-Earning Assets
» Allowance for Possible Losses on Non-Earning Assets continued
» Acceptance Receivables and Payables
» Other Assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Obligation due Immediately SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Deposits from Customers SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Liability for Future Policy Benefits and Liability to Unit-Linked Holders
» Marketable Securities Issued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Marketable Securities Issued continued
» Fund Borrowings SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» CURRENT ACCOUNTS WITH BANK INDONESIA
» MARKETABLE SECURITIES FS Bank Mandiri Tbk 311210 Eng Final opini
» DERIVATIVE RECEIVABLES AND PAYABLES
» CONSUMER FINANCING RECEIVABLES FS Bank Mandiri Tbk 311210 Eng Final opini
» ACCEPTANCE RECEIVABLES FS Bank Mandiri Tbk 311210 Eng Final opini
» POLICYHOLDERS’ INVESTMENT AND LIABILITY TO UNIT-LINKED HOLDERS
» OTHER ASSETS FS Bank Mandiri Tbk 311210 Eng Final opini
» DEPOSITS FROM CUSTOMERS - DEMAND DEPOSITS
» DEPOSITS FROM CUSTOMERS - SAVING DEPOSITS
» DEPOSITS FROM OTHER BANKS - DEMAND AND SAVING DEPOSITS
» DEPOSITS FROM OTHER BANKS - INTER-BANK CALL MONEY
» DEPOSITS FROM OTHER BANKS - TIME DEPOSITS
» ACCEPTANCE PAYABLES FS Bank Mandiri Tbk 311210 Eng Final opini
» MARKETABLE SECURITIES ISSUED FS Bank Mandiri Tbk 311210 Eng Final opini
» FUND BORROWINGS FS Bank Mandiri Tbk 311210 Eng Final opini
» ESTIMATED LOSSES ON COMMITMENTS AND CONTINGENCIES
» Tax expense TAXATION a. Taxes payable
» Tax expense - Current year continued
» MINORITY INTERESTS IN NET ASSETS OF CONSOLIDATED SUBSIDIARIES
» Authorised, Issued and Fully Paid-in Capital continued
» Additional Paid-In CapitalAgio SHARE CAPITAL a. Authorised, Issued and Fully Paid-in Capital
» Additional Paid-In CapitalAgio continued
» Fixed Assets Revaluation Reserve
» Distribution of Net Income continued
» Difference in Transactions of Equity Changes in Subsidiaries
» MANAGEMENT STOCK OPTION PLAN
» INTEREST EXPENSE FS Bank Mandiri Tbk 311210 Eng Final opini
» ALLOWANCEREVERSAL FOR IMPAIRMENT LOSSES
» REVERSALALLOWANCE FOR POSSIBLE LOSSES
» UNREALISED LOSSESGAINS FS Bank Mandiri Tbk 311210 Eng Final opini
» SALARIES AND EMPLOYEE BENEFITS
» GENERAL AND ADMINISTRATIVE EXPENSES
» COMMITMENTS AND CONTINGENCIES FS Bank Mandiri Tbk 311210 Eng Final opini
» IMPACT ON THE INITIAL IMPLEMENTATION OF SFAS 50 REVISED 2006 AND SFAS 55 REVISED 2006
» RELATED PARTY TRANSACTIONS FS Bank Mandiri Tbk 311210 Eng Final opini
» CUSTODIAL SERVICES AND TRUST OPERATIONS
» CHANNELING LOANS FS Bank Mandiri Tbk 311210 Eng Final opini
» Liquidity Risk Management RISK MANAGEMENT
» Liquidity Risk Management continued
» Interest Rate Risk Management
» Interest Rate Risk Management continued Pricing Management
» Market Risk Management Foreign Exchange Risk Management
» Foreign Exchange Risk Management continued
» Fair value of financial assets and liabilities
» Fair value of financial assets and liabilities continued
» Operational Risk Mitigation RISK MANAGEMENT
» Capital Charge Calculation to Cover Operational Risk
» Legal Matters SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES a.
» Value Added Tax VAT on Bank Syariah Mandiri BSM Murabahah Transactions
» Value Added Tax VAT on Bank Syariah Mandiri BSM Murabahah Financing Transactions
» Trade Financing with Asian Development Bank ADB
» Settlement Mandatory Convertible Bond MCB PT Garuda Indonesia Persero
» Settlement Mandatory Convertible Bond MCB PT Garuda Indonesia Persero continued
» GOVERNMENT GUARANTEE FOR THE OBLIGATIONS OF LOCALLY INCORPORATED BANKS
» NEW ACCOUNTING STANDARDS FS Bank Mandiri Tbk 311210 Eng Final opini
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