Agunan yang Diambil Alih Foreclosed Assets
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
aa. Perubahan kebijakan akuntansi dan pengungkapan lanjutan aa. Changes in accounting policies and disclosures continued • PSAK No. 48 Revisi 2014, “Penurunan Nilai Aset”, yang diadopsi dari IAS 36, mengatur tentang pengukuran jumlah terpulihkan suatu aset yang terkait dengan penerapan PSAK 68 “Pengukuran Nilai Wajar”. • SFAS No. 48 Revised 2014, “Impairment of Assets”, adopted from IAS 36, specifies measurement of recoverable amount of assets, related to implementation of SFAS No. 68, “Fair Value Measurement”. • PSAK No. 50 Revisi 2014, “Instrument Keuangan; Penyajian”, yang diadopsi dari IAS 32, menggantikan PSAK No. 50 Revisi 2010: “Instrument Keuangan: Penyajian Pengungkapan”. • SFAS No. 50 Revised 2014, “Financial Instrument: Presentation”, adopted from IAS 32, replaces SFAS No. 50 Revised 2010: “Financial Instrument: Presentation Disclosure”. • PSAK No. 55 Revisi 2014, “Instrument Keuangan; Pengakuan Pengukuran”, yang diadopsi dari IAS 39, mengatur mengenai pengakuan pengukuran instrument keuangan, derivatif melekat dan penghentian penerapan akuntansi lindung nilai. • SFAS No. 55 Revised 2014, “Financial Instrument: Recognition and Measurement”, adopted from IAS 39, specifies recognition measurement of financial instrument, embedded derivative and discontinue of hedging accounting. • PSAK No. 60 Revisi 2014, “Instrument Keuangan; Pengungkapan”, yang diadopsi dari IFRS 7, mengatur mengenai pengungkapan instrument keuangan, ketentuan saling hapus aset liabilitas dalam Laporan Keuangan. • SFAS No. 60 Revised 2014, “Financial Instrument: Disclosure”, adopted from IFRS 7, specifies disclosure of financial instrument, and offsetting criteria of financial asset liabilities in the financial statement . • PSAK No. 68, “Pengukuran Nilai Wajar”, yang diadopsi dari IFRS 13, memberikan panduan tentang bagaimana pengukuran berdasarkan nilai wajar ketika nilai wajar disyaratkan atau diizinkan. • SFAS No. 68, “Fair Value Measurement”, adopted from IFRS 13, provides guidance in measuring fair value when fair value is required or permitted.3. MANAJEMEN RISIKO
KEUANGAN DAN MANAJEMEN MODAL 3. FINANCIAL RISK MANAGEMENT AND CAPITAL MANAGEMENT a. Kerangka Manajemen Risikoa. Risk Management Framework
Manajemen risiko yang efektif merupakan landasan untuk dapat menghasilkan keuntungan secara konsisten dan berkelanjutan dan oleh karenanya, merupakan bagian yang penting dari manajemen keuangan dan operasional Bank. Effective risk management is fundamental to being able to generate profits consistently and sustainably and is thus a central part of the financial and operational management of the Bank. Dewan Komisaris dan Direksi Bank terus melakukan pengawasan dan mitigasi secara aktif terhadap risiko-risiko yang dihadapi Bank, serta mengembangkan budaya manajemen risiko pada seluruh jenjang organisasi untuk memastikan seluruh satuan kerja memahami strategi, tingkat risiko yang diambil, dan kerangka manajemen risiko yang telah ditetapkan. Dalam pelaksanaanya, Dewan Komisaris diwakilkan oleh Komite Pemantau Risiko yang merupakan komite risiko tertinggi di tingkat Dewan Komisaris yang bertanggung jawab untuk melakukan penelaahan terhadap area risiko tertentu dan mendiskusikan hal lainnya terkait dengan permasalahan risiko, mekanisme mitigasi serta potensi kerugiannya. The Board of Commissioners and the Board of Directors of the Bank actively supervise and mitigate the risks faced by the Bank, as well as develop a risk management culture at all levels of the organization to ensure that all working units understand the strategy, the level of risks taken, and the Bank’s risk management framework. In the implementation, Board of Commissioners is represented by Risk Oversight Committee which is highest risk committee in the level of the Board of Commissioners which responsible in review on certain risk areas and analyses other areas related to risk, its mitigating controls and as well as potential loss.Parts
» Indonesia Improvement Award 2015 Bank QNB Indonesia Tbk 2015
» Pendirian dan Informasi Umum Establishment and General Information
» Addition No. 95. Bank QNB Indonesia Tbk 2015
» Pendirian dan Informasi Umum lanjutan Establishment and General Information
» Penawaran Umum Saham Bank Public Offering of the Banks Shares
» Penawaran Umum Saham Bank lanjutan Public Offering of the Banks Shares
» Dewan Komisaris dan Direksi Boards of Commissioners and Directors
» Dewan Komisaris dan Direksi lanjutan Boards of Commissioners and Directors
» Sekretaris Perusahaan Corporate Secretary
» Kepala Satuan Kerja Audit Internal SKAI
» Laporan Keuangan Bank The Bank’s Financial Statements
» Statement of Compliance UMUM lanjutan GENERAL continued
» Dasar Penyusunan Laporan Keuangan Basis
» Penggunaan pertimbangan, estimasi dan
» Penjabaran Transaksi dan Saldo dalam Valuta Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING
» Penjabaran Transaksi dan Saldo dalam Valuta Asing lanjutan
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Keuangan dan Liabilitas Keuangan
» Financial Assets and Financial Liabilities
» Giro pada Bank Indonesia dan Bank-Bank Lain
» Current Accounts with Bank Indonesia and Other Banks
» Penempatan pada Bank Indonesia dan Bank-Bank Lain, Kredit yang Diberikan dan
» Placements with Bank Indonesia and Other Banks, Loans and Securities Purchased
» Tagihan dan Liabilitas Derivatif
» Derivatives Receivable and Payable
» Efek-efek SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Securities SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Efek-efek lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Securities continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Available-for-sale continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak Penghasilan Income Taxes
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Agunan yang Diambil Alih Foreclosed Assets
» Aset Tak Berwujud Intangible Assets
» Aset Tak Berwujud lanjutan Intangible Assets continued
» Identifikasi dan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» Identifikasi dan Pengukuran Kerugian Penurunan Nilai lanjutan
» Identification SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Simpanan dari Nasabah dan Bank-Bank Lain
» Deposits from Customers and Other Banks
» Tagihan dan Liabilitas Akseptasi Acceptances Receivable and Payable
» Imbalan Pasca-kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Post-employment Benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan Pasca-kerja lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Post-employment Benefits continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pinjaman Subordinasi Subordinated Loan
» Modal Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Share Capital SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban Emisi Saham Shares Issuance Costs
» Laba per Saham Earnings per Share
» Pendapatan dan Beban Bunga Interest Income and Expenses
» Pendapatan dan Beban Bunga lanjutan Interest Income and Expenses continued
» Fees SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pendapatan Bersih SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segmen Operasi Operating Segment
» Risk Management Framework MANAJEMEN RISIKO
» Risk Management Framework continued
» Risk Management Framework continued Risiko Kredit Credit Risk
» Credit Risk continued MANAJEMEN RISIKO
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued MANAJEMEN RISIKO
» Risiko Pasar lanjutan Market Risk continued
» Market Risk continued MANAJEMEN RISIKO
» Risiko Likuiditas Liquidity Risk
» Liquidity Risk continued MANAJEMEN RISIKO
» Risiko Likuiditas lanjutan FINANCIAL
» Liquidity Risk continued FINANCIAL
» Risiko Likuiditas lanjutan Liquidity Risk continued
» Operational Risk MANAJEMEN RISIKO
» Operational Risk continued MANAJEMEN RISIKO
» Manajemen Modal Capital Management
» Capital Management continued MANAJEMEN RISIKO
» Saling hapus aset dan liabilitas keuangan Offsetting financial asset and liabilities
» MANAJEMEN PENGGUNAAN ESTIMASI Bank QNB Indonesia Tbk 2015
» Sumber utama atas ketidakpastian estimasi Key sources of estimation uncertainty
» PENGGUNAAN ESTIMASI Bank QNB Indonesia Tbk 2015
» Sumber utama atas ketidakpastian estimasi lanjutan
» Key sources of estimation uncertainty continued
» Pertimbangan akuntansi yang penting dalam menerapkan kebijakan akuntansi Bank
» Critical accounting judgments in applying the Bank’s accounting policies
» Pertimbangan akuntansi yang penting dalam menerapkan kebijakan akuntansi
» Critical accounting judgments in applying the Bank’s accounting policies continued
» KAS CASH Bank QNB Indonesia Tbk 2015
» GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» GIRO PADA BANK-BANK LAIN CURRENT ACCOUNTS WITH OTHER BANKS
» PENEMPATAN PADA BANK INDONESIA DAN BANK-BANK LAIN
» PLACEMENTS WITH BANK INDONESIA AND
» TAGIHAN DAN LIABILITAS DERIVATIF DERIVATIVES RECEIVABLE AND PAYABLE
» EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI
» SECURITIES PURCHASED Bank QNB Indonesia Tbk 2015
» EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI lanjutan
» KREDIT YANG DIBERIKAN lanjutan LOANS continued
» EFEK-EFEK SECURITIES Bank QNB Indonesia Tbk 2015
» EFEK-EFEK lanjutan SECURITIES continued
» BEBAN DIBAYAR DIMUKA PREPAYMENTS
» ASET TETAP lanjutan FIXED ASSETS continued
» LIABILITAS SEGERA LIABILITIES PAYABLE ON DEMAND
» LIABILITAS SEGERA lanjutan LIABILITIES SIMPANAN DARI NASABAH DEPOSITS FROM CUSTOMERS
» SIMPANAN DARI NASABAH lanjutan DEPOSITS FROM CUSTOMERS continued
» SIMPANAN DARI BANK-BANK LAIN DEPOSITS FROM OTHER BANKS
» PAJAK PENGHASILAN INCOME TAX
» PAJAK PENGHASILAN lanjutan INCOME TAX continued
» LIABILITAS IMBALAN PASCA-KERJA OBLIGATION
» LIABILITAS IMBALAN PASCA-KERJA lanjutan OBLIGATION
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» CADANGAN UMUM DAN WAJIB GENERAL AND LEGAL RESERVE
» CADANGAN UMUM DAN WAJIB lanjutan GENERAL AND LEGAL RESERVE continued
» PENDAPATAN BUNGA - NETO NET INTEREST INCOME
» PENDAPATAN PROVISI DAN KOMISI - NETO NET FEES AND COMMISSION INCOME
» PENYISIHAN KERUGIAN PENURUNAN NILAI ASET KEUANGAN - NETO
» PROVISION FOR IMPAIRMENT LOSSES ON FINANCIAL ASSETS - NET
» BEBAN KARYAWAN PERSONNEL EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» LABA PER SAHAM - DASAR EARNINGS PER SHARE - BASIC
» ASET KEUANGAN Bank QNB Indonesia Tbk 2015
» KUALITAS ASET PRODUKTIF QUALITY OF PRODUCTIVE ASSETS
» SIFAT HUBUNGAN DAN TRANSAKSI DENGAN PIHAK BERELASI
» NATURE OF Bank QNB Indonesia Tbk 2015
» SIFAT HUBUNGAN DAN TRANSAKSI DENGAN PIHAK BERELASI lanjutan
» KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» KOMITMEN DAN KONTINJENSI lanjutan COMMITMENTS
» ASET DAN LIABILITAS DALAM VALUTA ASING ASSETS AND LIABILITIES DENOMINATED IN
» ASET DAN LIABILITAS DALAM VALUTA ASING lanjutan
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES continued
» JAMINAN TERHADAP Bank QNB Indonesia Tbk 2015
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