Simpanan dari Bank Lain Deposits from Other Banks
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF ACCOUNTING POLICIES continued
ab. Imbalan Kerja lanjutan ab. Employee Benefits Liabilitycontinued Perkiraan liabilitas pada tanggal laporan posisi keuangan merupakan nilai kini imbalan pasti pada tanggal laporan posisi keuangan, dikurangi nilai wajar aset program dan penyesuaian terhadap keuntungan atau kerugian aktuaria yang belum diakui, biaya jasa masa lalu yang belum menjadi hak vested, biaya pemutusan kontrak kerja dan keuntungan atau kerugian kurtailmen. The estimated liabilities at the statement of financial position date represents the present value of the defined benefits obligation at statement of financial position date less the fair value of plan assets, and adjusted for unrecognized actuarial gains or losses, nonvested past service costs, termination costs and curtailment gain or loss. Biaya imbalan pasca-kerja yang diakui selama tahun berjalan terdiri dari biaya jasa kini, bunga atas liabilitas, keuntungan atau kerugian aktuaria dan biaya jasa lalu dan dikurangi dengan iuran pegawai dan hasil yang diharapkan dari aset program. The post-employment benefits expense recognized during the current year consists of current service cost, interest on liabilities, actuarial gains or losses and past service costs and reduced by employees‟ contributions and expected return on plan assets. Keuntungan atau kerugian aktuaria dari penyesuaian dan perubahan asumsi aktuaria sebagai kelebihan atas nilai yang lebih tinggi antara 10 dari nilai wajar aset program atau 10 dari nilai kini liabilitas imbalan pasti pada awal periode diamortisasi dan diakui sebagai biaya atau keuntungan selama perkiraan rata- rata sisa tahun jasa pegawai yang masuk program pensiun. Actuarial gains or losses arising from experience adjustments and changes in actuarial assumptions in excess of the greater of 10 of the fair value of plan assets or 10 of the present value of the defined benefit liabilities at the beginning of the period are amortized and recognized as expense or gain over the expected average remaining service years of qualified employees. Biaya imbalan masa lalu diakui sebagai biaya, kecuali untuk biaya jasa masa lalu yang belum menjadi hak vested yang diamortisasi dan diakui sebagai biaya selama periode hak. Past service costs are recognized immediately as expense, except for non-vested past service costs which are amortized and recognized as expense over the vesting period. Efektif 1 Januari 2012, Bank menerapkan PSAK 24 Revisi 2010, Imbalan Kerja, yang mengatur perlakuan akuntansi dan pengungkapan atas imbalan kerja, baik jangka pendek misalnya pembayaran cuti tahunan, pembayaran cuti sakit dan jangka panjang misalnya, pembayaran cuti besar, manfaat kesehatan pasca-kerja. Bank telah memilih metode koridor 10 untuk pengakuan keuntungan dan kerugian aktuaria. Bank juga diharuskan untuk mengakui liabilitas dan beban pada saat karyawan telah memberikan jasa serta entitas telah menerima manfaat ekonomi dari jasa tersebut. Effective on January 1, 2012, the Bank adopted SFAS No. 24 Revised 2010, “Employee Benefits”, which regulates the accounting and disclosure for employee benefits, both short-term, e.g., paid annual leave, paid sick leave and long-term e.g., long-service leave, post- employment medical benefits. The Bank has chosen the 10 corridor method for the recognition of actuarial gains and losses. The Bank also requires recognition of liability and expense when an employee has provided service and the entity consumes economic benefit arising from the service. ac. Kuasi-Reorganisasi ac. Quasi-Reorganization Sesuai dengan PSAK No. 51 Revisi 2003, kuasi-reorganisasi merupakan prosedur akuntansi yang mengatur entitas merestrukturisasi ekuitasnya dengan mengeliminasi defisit dan menilai kembali seluruh aset dan liabilitas pada nilai wajar. Dengan melakukan prosedur ini, entitas diharapkan dapat melanjutkan usahanya seperti baru, dengan laporan posisi keuangan yang menunjukkan posisi keuangan yang lebih baik tanpa defisit dari masa lampau. Pursuant to PSAK No. 51 Revised 2003, a quasi-reorganization is an accounting procedure that enables an entity to restructure its equity by eliminating its deficit and reappraising all of its assets and liabilities. By this procedure, the entity is expected to continue its business as if it was a fresh start, with a statement of financial position showing a better financial position with no past deficit.Parts
» Annual Report Bank Artha Graha 2012
» Komite Audit HARRIS C.J. SIMBOLON
» Komite Pemantau Risiko HARRIS C.J. SIMBOLON
» Komite Remunerasi dan Nominasi
» Rudy Tjandra – Direktur Tugas utama: Mengkoordinir dan memantau pelaksanaan
» Komite Kredit Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Loan Committee Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Risk Management Committee Information Technology Steering Committee
» Pengawasan aktif Direksi dan Dewan Komisaris
» Kebijakan dan Prosedur Kebijakan dan prosedur penerapan program APU
» Active supervision of the Board of Directors and the Board of Commissioners
» Policy and Procedure Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Pengendalian Intern Satuan Kerja Audit Intern SKAI telah melakukan
» Sistem Informasi Manajemen Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Sumber Daya Manusia dan Pelatihan
» Internal Audit Internal Audit Unit SKAI conducts regular
» Management Information System Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Human Resources and trainings Trainings in APU and PPT keep on carried out
» Pengawasan aktif Dewan Komisaris dan Direksi Dewan Komisaris dan Direksi bertanggung jawab
» Active supervision of the Board of Commissioners
» Kecukupan kebijakan, prosedur dan penetapan limit
» Kecukupan proses identiikasi, pengukuran,
» Adequacy of policy, procedure and decision limit
» Adequacy of risk identiication, measurement, monitoring and control process including risk
» Sistem pengendalian intern yang menyeluruh Sistem pengendalian intern Bank yang handal dan
» Risiko Pasar Perhitungan Risiko Pasar dengan menggunakan Market Risk
» Risiko Operasional Penerapan Manajemen Risiko untuk Risiko
» Operational Risk Overall Internal Control System
» Risiko Likuiditas Overall Internal Control System
» Liquidity Risk Overall Internal Control System
» Risiko Hukum Overall Internal Control System
» Legal Risk Overall Internal Control System
» Risiko Strategis Overall Internal Control System
» Strategic Risk Overall Internal Control System
» Risiko Kepatuhan Penerapan Manajemen Risiko untuk Risiko
» Compliance Risk Overall Internal Control System
» Risiko Reputasi Overall Internal Control System
» Reputation Risk Overall Internal Control System
» Aktiva ProduktifPerkreditan Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Sumber Dana Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Earning AssetsCredit matters Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Source of Funds Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Pendirian dan Informasi Umum Bank Establishment and General Information of
» Pendirian dan Informasi Umum Bank lanjutan
» Establishment and General Information of the Bank continued
» Susunan Pengurus Bank Composition of the Bank’s Management
» Susunan Pengurus Bank lanjutan Composition of the Bank’s Management
» Penawaran Umum Saham Bank Public Offering of the Bank’s Shares
» Penawaran Umum Saham Bank lanjutan Public Offering of the Bank’s Shares
» a. Dasar Penyusunan Laporan Keuangan
» Basis of Financial Statements Preparation ii.
» Dasar Penyusunan Laporan Keuangan lanjutan
» Basis of Financial Statements Preparation continued
» Pernyataan Kepatuhan lanjutan SUMMARY OF ACCOUNTING POLICIES continued
» Perubahan Kebijakan Akuntansi yang Signifikan
» Change in Significant Accounting Policies
» Perubahan Kebijakan Akuntansi yang Signifikan lanjutan
» Change in Significant Accounting Policies continued
» Penjabaran Mata Uang Asing Foreign Currency Translations
» Aset dan Liabilitas Keuangan lanjutan Financial Assets and Liabilities continued
» Financial Assets and Liabilities continued
» Kas dan Setara Kas Cash and Cash Equivalent
» Giro Wajib Minimum The Minimum Statutory Reserve
» Giro pada Bank Indonesia dan Bank Lain Current Accounts with Bank Indonesia and
» Penempatan pada Bank Indonesia dan Bank Lain
» Placements with Bank Indonesia and Other Banks
» Penempatan pada Bank Indonesia dan Bank Lain lanjutan
» Placements with Bank Indonesia and Other Banks continued
» Surat-surat Berharga Securities SUMMARY OF ACCOUNTING POLICIES continued
» Surat-surat Berharga continued Securities continued
» Instrumen Derivatif Derivative Instruments
» Instrumen Derivatif lanjutan Derivative Instruments continued
» Kredit yang Diberikan lanjutan Loans continued
» Penurunan Nilai Aset Keuangan dan Aset Non-Keuangan lanjutan
» Impairment of Financial and Non-Financial Assets continued
» Penyertaan Saham Investments in Shares of Stock
» Tagihan dan liabilitas akseptasi Acceptances Receivable and Payable
» Aset Tetap lanjutan Fixed Assets continued
» Biaya Dibayar Dimuka dan Aset Lain-lain Prepaid Expenses and Other Assets
» Agunan yang Diambil Alih Foreclosed Assets
» Liabilitas Segera Liabilities Immediately Payable
» Simpanan Nasabah Deposits from Customers
» Simpanan dari Bank Lain Deposits from Other Banks
» Pinjaman yang Diterima Borrowing
» Pinjaman yang Diterima lanjutan Borrowing continued
» Pinjaman Subordinasi Subordinated Loan
» Pendapatan dan Beban Bunga Interest Income and Expense
» Pendapatan dan Beban Bunga lanjutan Interest Income and Expense continued
» Pendapatan dan Beban Provisi dan Komisi Fees and Commissions Income and
» Pendapatan dan Beban Operasional Lainnya Other Operating Incomes and Expenses
» Perpajakan Taxation SUMMARY OF ACCOUNTING POLICIES continued
» Perpajakan lanjutan Taxation continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» SUMMARY OF ACCOUNTING POLICIES continued
» PERTIMBANGAN DAN ESTIMASI AKUNTANSI YANG PENTING
» SIGNIFICANT ACCOUNTING JUDGMENTS AND ESTIMATES
» PERTIMBANGAN DAN ESTIMASI AKUNTANSI YANG PENTING lanjutan
» SIGNIFICANT ACCOUNTING JUDGMENTS AND ESTIMATES continued
» KAS CASH Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» GIRO PADA BANK INDONESIA lanjutan CURRENT ACCOUNTS WITH BANK INDONESIA
» Berdasarkan mata uang dan bank By currency and bank
» By currency and bank continued
» Perubahan penyisihan kerugian penurunan nilai
» Movements in allowance for impairment losses
» Average annual interest rates
» Berdasarkan jenis, mata uang dan bank By type, currency, and bank By type,
» Berdasarkan sisa umur jatuh tempo By remaining maturity period
» Tingkat bunga rata-rata per tahun The average interest rate per annum
» SURAT-SURAT BERHARGA Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» By purpose, type and currency
» Perincian surat-surat berharga berharga berdasarkan tujuan, penerbit, dan peringkat
» Berdasarkan sisa umur jatuh tempo By remaining period to maturity
» Berdasarkan surat berharga pemerintah dan bukan pemerintah
» By government and non-government securities.
» Jangka waktu dan kisaran tingkat bunga per tahun surat-surat berharga adalah sebagai
» Manajemen berpendapat bahwa tidak terdapat
» f. Management believes that there is no
» TAGIHAN DAN LIABILITAS DERIVATIF DERIVATIVE RECEIVABLE AND PAYABLE
» TAGIHAN DAN LIABILITAS DERIVATIF lanjutan DERIVATIVE RECEIVABLE AND PAYABLE continued
» PENDAPATAN BUNGA MASIH AKAN DITERIMA ACCRUED INTEREST RECEIVABLES
» Berdasarkan jenis, mata uang dan hubungan By Type, currency dan relation
» Berdasarkan jenis, mata uang dan hubungan lanjutan
» By Type, currency dan relation continued
» Berdasarkan sektor ekonomi By Economic Sector
» Berdasarkan sektor ekonomi lanjutan By Economic Sector continued
» Berdasarkan jangka KREDIT YANG DIBERIKAN lanjutan LOANS continued
» Berdasarkan sisa umur jatuh tempo By Maturity Term
» Berdasarkan klasifikasi individual dan kolektif
» By individual and collective classification
» Kredit yang direstrukturisasi Restructed loans
» Penyisihan kerugian penurunan nilai Allowance for Impairment Losses
» Berdasarkan Kolektibilitas By Collectibility
» Dalam laporan Batasan Maksimum Pemberian
» In the Legal Lending Limits LLL report
» Rasio kredit bermasalah - bersih pada tanggal
» The ratio of non-performing loans - net on the
» Kredit dijamin antara lain dengan deposito
» Loans secured such as by time deposits, land
» Pada tanggal 31 Desember 2012, 30 Juni 2012,
» As of December 31, 2012, June 30, 2012, and
» TAGIHAN DAN PENYERTAAN DALAM BENTUK SAHAM INVESTMENT IN SHARES OF STOCK
» PENYERTAAN DALAM BENTUK SAHAM lanjutan
» INVESTMENT IN SHARES OF STOCK continued
» AGUNAN YANG DIAMBIL ALIH DAN ASET LAIN- LAIN lanjutan
» FORECLOSED ASSETS AND OTHER ASSETS continued
» SIMPANAN NASABAH CUSTOMER DEPOSITS
» SIMPANAN NASABAH lanjutan CUSTOMER DEPOSITS continued
» SIMPANAN DARI BANK LAIN lanjutan DEPOSITS FROM OTHER BANKS continued
» PINJAMAN DITERIMA BORROWING Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» PINJAMAN DITERIMA lanjutan BORROWING continued
» PINJAMAN SUBORDINASI SUBORDINATED LOANS
» PINJAMAN SUBORDINASI lanjutan SUBORDINATED LOANS continued
» BUNGA MASIH HARUS DIBAYAR ACCRUED INTEREST PAYABLE
» OTHER LIABILITIES Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» IMBALAN KERJA EMPLOYEE BENEFITS
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» MODAL SAHAM DAN MODAL DISETOR LAINNYA
» CAPITAL STOCK AND OTHER PAID – IN CAPITAL
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» INTEREST INCOME Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» BEBAN BUNGA INTEREST EXPENSES
» BEBAN TENAGA KERJA PERSONNEL EXPENSES
» PENDAPATAN BEBAN NON OPERASIONAL - BERSIH
» NON-OPERATING INCOME EXPENSE - NET
» BEBAN OPERASI OPERATING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» Pajak Penghasilan Income Taxes
» Pajak Penghasilan lanjutan Income Taxes continued
» Pajak Tangguhan Deffered Tax
» Pajak Tangguhan lanjutan Deferred Tax continued
» LABA PER SAHAM EARNINGS PER SHARE
» INFORMASI MENGENAI TRANSAKSI DAN SALDO DENGAN PIHAK BERELASI
» INFORMATION ABOUT TRANSACTIONS AND BALANCES WITH RELATED PARTIES
» INFORMASI MENGENAI TRANSAKSI DAN SALDO DENGAN PIHAK BERELASI lanjutan
» INFORMATION ABOUT TRANSACTIONS AND BALANCES
» KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» KREDIT PENERUSAN DARI BANK INDONESIA CHANNELLING
» PEMULIHAN BEBAN PENYISIHAN KERUGIAN PENURUNAN NILAI ASET KEUANGAN DAN
» POSISI DEVISA NETO NET OPEN POSITION
» POSISI DEVISA NETO lanjutan NET OPEN POSITION continued
» INFORMASI SEGMEN USAHA OPERATING SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan OPERATING
» MANAJEMEN RISIKO RISK MANAGEMENT
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Pengawasan aktif Dewan Komisaris dan Direksi
» Board of Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Sufficiency of policy, procedure and limit setting
» Kecukupan kebijakan, prosedur dan penetapan limit lanjutan
» Sufficiency of policy, procedure and limit setting continued
» Kecukupan proses Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Sistem pengendalian intern yang menyeluruh
» A comprehensive system of internal control
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Kredit Credit Risk
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Kredit lanjutan Credit Risk continued
» Risiko Kredit lanjutan Credit Risk continued
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Pasar Market Risk
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Pasar lanjutan Market Risk continued
» Risiko Pasar lanjutan Market Risk continued
» Risiko Likuiditas Liquidity Risk
» Risiko Likuiditas lanjutan Liquidity Risk continued
» Operational Risks Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Risiko Operasional lanjutan Operational Risks continued
» Risiko Reputasi Reputation Risks
» Risiko Reputasi lanjutan Reputation Risks continued
» Risiko Hukum lanjutan Legal Risk continued
» Risiko Kepatuhan Compliance Risk
» Risiko Kepatuhan lanjutan Compliance Risk continued
» Risiko Stratejik Strategic Risks
» Risiko Stratejik lanjutan Strategic Risks continued
» NILAI WAJAR INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
» NILAI WAJAR INSTRUMEN KEUANGAN lanjutan
» FAIR VALUE OF FINANCIAL INSTRUMENTS continued
» MANAJEMEN MODAL CAPITAL MANAGEMENT
» MANAJEMEN MODAL lanjutan CAPITAL MANAGEMENT continued
» RASIO ASET PRODUKTIF TERHADAP JUMLAH ASET
» EARNING ASSETS RATIO OF TOTAL ASSETS
» OTHER IMPORTANT INFORMATIONS Rudy Tjandra – Director Main duty: To coordinate and monitor overall
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