Transactions with related parties
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued l.
Other receivables - trade transactions Other receivables - trade transactions represent receivables resulting from contracts for trade- related facilities given to customers, which will be reimbursed on maturity. Other receivables - trade transactions are classified as financial assets in loans and receivables. Refer to Note 2c for the accounting policy of loans and receivables.m. Securities purchasedsold under resalerepurchase agreements
Securities purchased under resale agreements are presented as assets in the consolidated statement of financial position at the agreed resale price less unamortised interest income and allowance for impairment losses. The difference between the purchase price and the agreed selling price is treated as deferred unamortised interest income and amortised as income over the period, commencing from the acquisition date to the resale date using the effective interest rate method. Securities purchased under resale agreements are classified as financial assets in loans and receivables. Refer to Note 2c for the accounting policy of loans and receivables. Securities sold under repurchase agreements are presented as liabilities in the consolidated statement of financial position 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 2c for the accounting policy for financial liabilities at amortised cost.n. Derivative receivables and derivative payables
All derivative instruments including foreign currency transactions for funding and trading purposes are recognised in the consolidated statement of financial position 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 as follows: 1. Gain or loss on a derivative contract designated and qualifies 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 current year. 2. The effective portion arising from gain or loss of derivative contracts, designated as a cash flow hedge instruments is reported as other comprehensive income. The hedge ineffective portion is recognised as a gain or loss in the current year.Parts
» Bank Mandiri Tbk Eng 31 Des 2015 Released
» Merger GENERAL INFORMATION a. Establishment
» Recapitalisation GENERAL INFORMATION continued b. Merger continued
» Divestment of Government Share Ownership
» GENERAL INFORMATION continued g. Subsidiaries associates
» GENERAL INFORMATION continued g. Subsidiaries associates continued
» GENERAL INFORMATION continued g. Subsidiaries and Associates continued
» Structure and Management GENERAL INFORMATION continued g. Subsidiaries and Associates continued
» GENERAL INFORMATION continued h. Structure and management continued
» Basis of Preparation of the Consolidated Financial Statements
» Financial assets Changes in accounting policies
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued c. Financial instruments continued
» Foreign currency transactions and balances
» Transactions with related parties
» Current accounts with Bank Indonesia and other banks
» Placements with Bank Indonesia and other banks
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Securities purchasedsold under resalerepurchase agreements
» Derivative receivables and derivative payables
» Loans and sharia receivablesfinancing
» Consumer financing receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued l.
» Net investment in lease financing
» Fixed assets and software continued
» Allowance for possible losses on non-earning assets
» Acceptance receivables and payables
» Other assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued s. Investments in shares
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued z. Insurance contract continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued ad. Income tax continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued ae. Temporary syirkah funds continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued ah. Fees and commissions income
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued ai. Employee benefits continued
» Pension programs Insurance liabilities on insurance contracts
» Deferred tax assets Depreciation and estimated useful life of fixed assets
» Impairment of non-financial assets
» CURRENT ACCOUNTS WITH BANK INDONESIA December 31, December 31,
» CURRENT ACCOUNTS WITH BANK INDONESIA continued
» CURRENT ACCOUNTS WITH OTHER BANKS
» CURRENT ACCOUNTS WITH OTHER BANKS continued
» PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS continued
» MARKETABLE SECURITIES MARKETABLE SECURITIES continued
» MARKETABLE SECURITIES continued Bank Mandiri Tbk Eng 31 Des 2015 Released
» MARKETABLE SECURITIES continued MARKETABLE SECURITIES continued
» MARKETABLE SECURITIES continued GOVERNMENT BONDS
» GOVERNMENT BONDS continued Bank Mandiri Tbk Eng 31 Des 2015 Released
» OTHER RECEIVABLES - TRADE TRANSACTIONS
» OTHER RECEIVABLES - TRADE TRANSACTIONS continued
» SECURITIES PURCHASED UNDER RESALE AGREEMENTS
» SECURITIES PURCHASED UNDER RESALE AGREEMENTS continued
» DERIVATIVE RECEIVABLES AND PAYABLES
» DERIVATIVE RECEIVABLES AND PAYABLES continued
» LOANS AND SHARIA FINANCINGRECEIVABLES continued
» 2 By type and Bank Indonesia’s collectibility:
» CONSUMER FINANCING RECEIVABLES continued
» NET INVESTMENT FINANCE LEASES
» NET INVESTMENT IN FINANCE LEASE continued ACCEPTANCES RECEIVABLE
» ACCEPTANCES RECEIVABLE continued Bank Mandiri Tbk Eng 31 Des 2015 Released
» INVESTMENT IN SHARES continued
» FIXED ASSETS Bank Mandiri Tbk Eng 31 Des 2015 Released
» FIXED ASSETS continued Bank Mandiri Tbk Eng 31 Des 2015 Released
» FIXED ASSETS continued Others continued INTANGIBLE ASSETS December 31, December 31,
» OTHER ASSETS December 31, December 31,
» OTHER ASSETS continued DEPOSITS FROM CUSTOMERS - DEMANDWADIAH DEMAND DEPOSITS
» DEPOSITS FROM CUSTOMERS - SAVINGWADIAH SAVING DEPOSITS continued
» DEPOSITS FROM CUSTOMERS - TIME DEPOSITS continued
» DEPOSITS FROM OTHER BANKS - DEMANDWADIAH DEMAND AND SAVING DEPOSITS
» DEPOSITS FROM OTHER BANKS - DEMANDWADIAH DEMAND AND SAVING DEPOSITS continued
» DEPOSITS FROM OTHER BANKS - INTER-BANK CALL MONEY
» DEPOSITS FROM OTHER BANKS - TIME DEPOSITS
» LIABILITY TO UNIT-LINKED HOLDERS
» LIABILITY TO UNIT-LINKED HOLDERS continued
» LIABILITY TO UNIT-LINKED HOLDERScontinued
» SECURITIES SOLD UNDER REPURCHASE AGREEMENTS
» ACCEPTANCES PAYABLE Bank Mandiri Tbk Eng 31 Des 2015 Released
» MARKETABLE SECURITIES ISSUED Bank Mandiri Tbk Eng 31 Des 2015 Released
» MARKETABLE SECURITIES ISSUED continued Bonds continued
» MARKETABLE SECURITIES ISSUED continued Subordinated Notes Sharia Mudharabah
» MARKETABLE SECURITIES ISSUED continued
» Prepaid taxes December 31, December 31,
» TAXATION continued b. Taxes payable
» TAXATION continued d. Tax expense - current
» TAXATION continued d. Tax expense - current continued
» Tax on fixed assets revaluation
» Tax collection letter Fiscal year 2014
» EMPLOYEE BENEFIT LIABILITIES December 31, December 31,
» OTHER LIABILITIES continued Bank Mandiri Tbk Eng 31 Des 2015 Released
» FUND BORROWINGS continued December 31, December 31, FUND BORROWINGS continued
» FUND BORROWINGS continued Bank Mandiri Tbk Eng 31 Des 2015 Released
» FUND BORROWINGS continued FUND BORROWINGS continued
» SUBORDINATED LOANS continued December 31, December 31,
» SUBORDINATED LOANS continued Two-Step Loans TSL continued TEMPORARY SYIRKAH FUNDS
» TEMPORARY SYIRKAH FUNDS continued
» Authorised, Issued and Fully Paid Capital
» SHARE CAPITAL continued a. Authorised, Issued and Fully Paid Capital continued
» SHARE CAPITALcontinued a. Authorised, Issued and Fully Paid-in Capital continued
» Additional Paid-In CapitalShare Premium
» SHARE CAPITALcontinued c. Distribution of Net Income continued
» INTEREST EXPENSE AND SHARIA EXPENSE
» OTHER OPERATING INCOME - OTHERS For the year ended December 31,
» PROVISION FOR REVERSAL OF POSSIBLE LOSSES For the year ended December 31,
» SALARIES AND EMPLOYEE BENEFITS For the year ended December 31,
» GENERAL AND ADMINISTRATIVE EXPENSES For the year ended December 31, EMPLOYEE BENEFITS
» EMPLOYEE BENEFITS continued Pension Plan
» EMPLOYEE BENEFITS continued Bank Mandiri Tbk Eng 31 Des 2015 Released
» EMPLOYEE BENEFITS continued EMPLOYEE BENEFITS continued
» EMPLOYEE BENEFITS continued Labor Law No. 132003
» OTHER OPERATING EXPENSES - OTHERS - NET For the year ended December 31,
» COMMITMENTS AND CONTINGENCIES Bank Mandiri Tbk Eng 31 Des 2015 Released
» FOREIGN CURRENCY TRANSACTIONS RELATED PARTY TRANSACTIONS
» RELATED PARTY TRANSACTIONS continued
» Liabilities RELATED PARTY TRANSACTIONS continued
» Temporary Syirkah Funds Note 38
» SEGMENT INFORMATION Bank Mandiri Tbk Eng 31 Des 2015 Released
» SEGMENT INFORMATION continued Bank Mandiri Tbk Eng 31 Des 2015 Released
» CAPITAL ADEQUACY RATIO Bank Mandiri Tbk Eng 31 Des 2015 Released
» CAPITAL ADEQUACY RATIO continued
» CUSTODIAL SERVICES AND TRUST OPERATIONS continued
» CHANNELING LOANS Bank Mandiri Tbk Eng 31 Des 2015 Released
» CHANNELING LOANS continued RISK MANAGEMENT
» RISK MANAGEMENT continued Bank Mandiri Tbk Eng 31 Des 2015 Released
» RISK MANAGEMENT continued RISK MANAGEMENT continued
» Legal matters RISK MANAGEMENT continued
» Trade Financing with Asian Development Bank ADB
» NEW FINANCIAL ACCOUNTING STANDARDS AND INTERPRETATION
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