PT Bank Mandiri Persero Tbk.
PT Bank Mandiri Persero Tbk.
CRITERIA ExPLANATION
PAgE
VII. FINANCIAL IMPORTANT
1. Statement by the board of Directors concerning the responsibility of the
Board of Directors in the Financial Statement.
Compliance with Bapepam Regulation no vIII g 11 on Responsibility of the Board of Directors on the Financial Statement.
2. Accountant’s opinion on the inancial statement
3. Description of the independent Auditor in the opinion
Description contain: 1. name and signature.
2. Date of the audit report. 3. Public accountant license number if Any.
4. comprehensive inancial statement. contain all elements of Financial statement
1. Balance sheet. 2. Proit loss statement.
3. equity statement. 4. cash low report.
5. notes to the inancial statement. 6. Financial statement in the beginning of comparative period
presented when the entity applies such accounting policy retrospectively or make restatement of the inancial statement
account or when the entity reclassify the account in the inancial statement if relevant
Attachment 11-5197
5. Disclosure in the notes to the inancial statement when the entity applies an
accountant policy retrospectively or to make the reinstatement of inancial
statement account or when the entity reclassify account in its inancial
statement Disclosure or undisclosure accordingly to PsAK
Attachment 68-610
6. comparison of proitability Description on the comparison of the company’s proitloss
between the on-going and the previous periods. Attachment
21-22
7. cash Flow Report. To comply certain regulation as
1. grouped into three categories of activity: operational activity, investment, and funding.
2. uses a direct method. 3. Disclosing non cash transactions in notes on inancial statement
4. separating the presentation between cash receipt and or cash disbursement to the customer, employee, supplier and payment
of taxes during the current year for operational activities. Attachment
41-42
8. summary of Accounting Policy including at least :
1. compliance statement of sAK 2. Basic assesment and presenting a inancial statement.
3. Recognition of income and overhead. 4. ix assets
5. Financial instrument. Attachment
513- 547
9. Disclosures on related party transaction contain information of :
1. named of related party, nature of and the relationship with related party
2. Transaction value including the presentation to total revenue and related expenses
3. Balance amount and presentation to total asset and liability 4. Term and condition with related party
Attachment 5142-5149
BAPePAM-LK REFERENCES
PT Bank Mandiri Persero Tbk.
PT Bank Mandiri Persero Tbk.
CRITERIA ExPLANATION
PAgE
10. Disclosures related to taxation. Issues that should be disclosed :
1. Explanation on relation between tax expense revenue and accounting income
2. Fiscal reconciliation and calculation on current tax. 3. Statement that amount of Taxable income as calculated through
reconciliation is in accordance with the tax return. 4. Details of the assets and liabilities in deferred tax presented in
the balance sheet in each period of presentation, and amount of change income of deferred tax acknowledged in the balance
sheet. 5. Disclosure of whether or not there is a tax dispute.
Attachment 5105-5106
11. Disclosures related to Fixed Assets. Issues that should be disclosed:
1. Description of depreciation method used. 2. Description of the selected accounting policies between the
revaluation model and cost model. 3. The methods and signiicant assumptions used in estimating the
fair value of ixed assets cost model. 4. gross amount and accumulated depreciation at the beginning
and end of the period for each class ixed assets. Attachment
589-591
12. The latest development of Financial standard of Accounting and other
regulation Regulation that have been issued but not yet efective, that has not
been implemented by the company, to disclose:
1.
Types and efective date of SAK regulation.
2.
Nature of the changes that have not been efective or changes in accounting policy; and
3.
The impact of SAK initial implementation and new rules on the inancial statement
Attachment 513-518
13. Disclosure related to inancial instrument
Matters to disclosure :
1.
The condition, terms and accounting policies for every group of inancial instrument
2.
Classiication of inancial instrument
3.
Fair value of each group of the inancial instrument
4.
Risk explanation related to inancial instrument; market risk; credit risk; liquidity risk
5.
Objectives and policy of inancial risk management. Attachment
5142-5143
14. The publication of Financial Statement Matter to disclose :
1.
Authorized date of publication of the inancial statement
2.
The responsible party who authorize the inancial statement
PT Bank Mandiri Persero Tbk.
PT Bank Mandiri Persero Tbk.
PT Bank Mandiri Persero Tbk.
FINANCIAL REPORT
PT Bank Mandiri Persero Tbk.