Principles of Consolidation continued
k. Government Bonds continued
Government Bonds are classified as financial assets at fair value through profit or loss, available for sale and held to maturity. Refer to Note 2c for the accounting policy of financial assets at fair value through profit or loss, available for sale and held to maturity.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 balance sheet 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 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 2c for the accounting policy for financial liabilties 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 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 as follows: 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.Parts
» FS Bank Mandiri Tbk 311211 Eng 1 Final opini
» Establishment FS Bank Mandiri Tbk 311211 Eng 1 Final opini
» Merger FS Bank Mandiri Tbk 311211 Eng 1 Final opini
» Merger continued FS Bank Mandiri Tbk 311211 Eng 1 Final opini
» Recapitalisation FS Bank Mandiri Tbk 311211 Eng 1 Final opini
» Recapitalisation continued FS Bank Mandiri Tbk 311211 Eng 1 Final opini
» Quasi-Reorganisation FS Bank Mandiri Tbk 311211 Eng 1 Final opini
» Divestment of Government Share Ownership Subsidiaries Associates
» Subsidiaries and Associates continued PT Bank Syariah Mandiri
» Subsidiaries and Associates continued PT Mandiri Sekuritas
» Subsidiaries and Associates continued PT Mandiri Tunas Finance
» Subsidiaries and Associates continued PT AXA Mandiri Financial Services
» Subsidiaries and Associates continued PT Mandiri AXA General Insurance continued
» Structure and Management FS Bank Mandiri Tbk 311211 Eng 1 Final opini
» Structure and Management continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Changes in accounting policies in current year continued
» Financial instruments A. Financial assets
» Financial instruments continued A. Financial assets continued
» Financial instruments continued B. Financial liabilities
» Financial instruments continued C. Derecognition
» Financial instruments continued E. Classes of financial instrument
» Financial instruments continued E. Classes of financial instrument continued
» Financial instruments continued G. Allowance for impairment losses of financial assets
» Financial instruments continued G. Allowance for impairment losses of financial assets continued
» Financial instruments continued I.
» Principles of Consolidation FS Bank Mandiri Tbk 311211 Eng 1 Final opini
» 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 FS Bank Mandiri Tbk 311211 Eng 1 Final opini
» Government Bonds FS Bank Mandiri Tbk 311211 Eng 1 Final opini
» Government Bonds continued FS Bank Mandiri Tbk 311211 Eng 1 Final opini
» Other Receivables - Trade Transactions
» Securities PurchasedSold under ResaleRepurchase Agreements
» Derivative Receivables and Derivative Payables
» Derivative Receivables and Derivative Payables continued
» Loans FS Bank Mandiri Tbk 311211 Eng 1 Final opini
» Loans continued FS Bank Mandiri Tbk 311211 Eng 1 Final opini
» Consumer Financing Receivables FS Bank Mandiri Tbk 311211 Eng 1 Final opini
» Net Investment in Finance Lease
» Fixed Assets and Leased Assets
» Fixed Assets and Leased Assets continued
» Investments in Shares FS Bank Mandiri Tbk 311211 Eng 1 Final opini
» Allowance for Possible Losses on Non-Earning Assets
» Acceptance Receivables and Payables
» Other Assets FS Bank Mandiri Tbk 311211 Eng 1 Final opini
» Obligation due Immediately FS Bank Mandiri Tbk 311211 Eng 1 Final opini
» Deposits from Customers FS Bank Mandiri Tbk 311211 Eng 1 Final opini
» Liability for Future Policy Benefits and Liability to Unit-Linked Holders
» Determining fair values of financial instruments Employee benefit
» CURRENT ACCOUNTS WITH BANK INDONESIA
» MARKETABLE SECURITIES Employee benefit continued
» GOVERNMENT BONDS Employee benefit continued
» DERIVATIVE RECEIVABLES AND PAYABLES
» CONSUMER FINANCING RECEIVABLES Employee benefit continued
» ACCEPTANCE RECEIVABLES Employee benefit continued
» POLICYHOLDERS’ INVESTMENT AND LIABILITY TO UNIT-LINKED HOLDERS
» OTHER ASSETS Employee benefit continued
» DEPOSITS FROM CUSTOMERS - DEMAND DEPOSITS
» DEPOSITS FROM CUSTOMERS - TIME DEPOSITS
» DEPOSITS FROM OTHER BANKS - DEMAND AND SAVING DEPOSITS
» DEPOSITS FROM OTHER BANKS - INTER-BANK CALL MONEY
» ACCEPTANCE PAYABLES Employee benefit continued
» MARKETABLE SECURITIES ISSUED Employee benefit continued
» FUND BORROWINGS Employee benefit continued
» ESTIMATED LOSSES ON COMMITMENTS AND CONTINGENCIES
» Tax Expense FS Bank Mandiri Tbk 311211 Eng 1 Final opini
» Tax expense - Current continued
» SUBORDINATED LOANS Deferred tax assets - net continued
» TEMPORARY SYIRKAH FUNDS Deferred tax assets - net continued
» NON CONTROLLING INTEREST IN NET ASSETS OF CONSOLIDATED SUBSIDIARIES
» SHARE CAPITAL a. Authorised, Issued and Fully Paid-in Capital
» Authorised, Issued and Fully Paid-in Capital continued
» Additional Paid-In CapitalAgio FS Bank Mandiri Tbk 311211 Eng 1 Final opini
» Additional Paid-In CapitalAgio continued Distribution of Net Income
» MANAGEMENT STOCK OPTION PLAN
» OTHER OPERATING INCOME – OTHERS
» ALLOWANCE FOR IMPAIRMENT LOSSES
» REVERSAL FOR POSSIBLE LOSSES
» GAINS ON SALE OF MARKETABLE SECURITIES AND GOVERNMENT BONDS
» SALARIES AND EMPLOYEE BENEFITS
» GENERAL AND ADMINISTRATIVE EXPENSES EMPLOYEE BENEFITS
» OTHER OPERATING EXPENSES - OTHERS - NET
» IMPACT ON THE INITIAL IMPLEMENTATION OF SFAS 50 REVISED 2006 AND SFAS 55 REVISED 2006
» Liabilities 17.87 FS Bank Mandiri Tbk 311211 Eng 1 Final opini
» CUSTODIAL SERVICES AND TRUST OPERATIONS
» Integrated Banking System Agreement with Vendor
» Legal Matters FS Bank Mandiri Tbk 311211 Eng 1 Final opini
» Value Added Tax VAT on Bank Syariah Mandiri BSM Murabahah Transactions
» Temporary suspension in receiving new Rahn’s customer by Bank Syariah Mandiri BSM
» GOVERNMENT GUARANTEE FOR THE OBLIGATIONS OF LOCALLY INCORPORATED BANKS
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