Value Added Tax VAT on Bank Syariah Mandiri BSM Murabahah Transactions continued
65. NEW ACCOUNTING PRONOUNCEMENTS
Financial Accounting Standard Board of Indonesian Institute of Accountants DSAK-IAI has issued revision on SFAS 38 - Business Combinations Involving Entities Under Common Control, which was effective as at 1 January 2013 and SFAS 60 - Improvements to SFAS 60, which was effective as at 1 January 2013, but early adoption is permitted. Bank Mandiri and Subsidiaries early adopted improvements on SFAS 60 starting since 31 December 2012. DSAK-IAI has also revoked the accounting standard of SFAS 51 PPSAK 10 Quasi Reorganisation, which was effective as at 1 January 2013 Bank Mandiri and Subsidiaries are currently in the process of assessing the adoption of revised SFAS 38.66. SUPPLEMENTARY INFORMATION
The information presented in Appendix 61 - 69 is a supplementary financial information of PT Bank Mandiri Persero Tbk., the parent company only, which presents the Bank’s investments in Subsidiaries under the cost method. Please refer to Appendix 610 concerning the reclassification to comply with Bapepam and LK regulation No. VIII.G.7.Parts
» Mandiri - Investor Relations - Audited Financials
» Establishment Mandiri - Investor Relations - Audited Financials
» Merger Mandiri - Investor Relations - Audited Financials
» Merger continued Mandiri - Investor Relations - Audited Financials
» Recapitalisation Mandiri - Investor Relations - Audited Financials
» Recapitalisation continued Mandiri - Investor Relations - Audited Financials
» Quasi-Reorganisation Mandiri - Investor Relations - Audited Financials
» Divestment of Government Share Ownership Subsidiaries Associates
» Subsidiaries and Associates continued
» Subsidiaries and Associates continued PT Bumi Daya Plaza
» Subsidiaries and Associates continued PT Bank Sinar Harapan Bali continued
» Subsidiaries and Associates continued PT Mandiri Tunas Finance continued
» Subsidiaries and Associates continued PT AXA Mandiri Financial Services continued
» Subsidiaries and Associates continued PT Mandiri AXA General Insurance continued
» Structure and Management Mandiri - Investor Relations - Audited Financials
» Structure and Management continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Basis of Preparation of the Consolidated Financial Statements
» Basis of Preparation of the Consolidated Financial Statements continued
» Changes in accounting policies
» Changes in accounting policies continued
» Financial instruments A. Financial assets
» Financial instruments continued A. Financial assets continued
» 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
» Principles of Consolidation Mandiri - Investor Relations - Audited Financials
» Principles of Consolidation continued
» Foreign Currency Transactions and Balances
» Transactions with Related Parties
» Current Accounts with Bank Indonesia and Other Banks
» Current Accounts with Bank Indonesia and Other Banks continued
» Placements with Bank Indonesia and Other Banks
» Marketable Securities Mandiri - Investor Relations - Audited Financials
» Marketable Securities continued Mandiri - Investor Relations - Audited Financials
» Government Bonds Mandiri - Investor Relations - Audited Financials
» Other Receivables - Trade Transactions
» Securities PurchasedSold under ResaleRepurchase Agreements
» Derivative Receivables and Derivative Payables
» Loans Mandiri - Investor Relations - Audited Financials
» Loans continued Mandiri - Investor Relations - Audited Financials
» Consumer Financing Receivables Mandiri - Investor Relations - Audited Financials
» Net Investment in Finance Lease
» Fixed Assets and Leased Assets
» Fixed Assets and Leased Assets continued
» Investments in Shares Mandiri - Investor Relations - Audited Financials
» Allowance for Possible Losses on Non-Earning Assets
» Acceptance Receivables and Payables
» Other Assets Mandiri - Investor Relations - Audited Financials
» Obligation due Immediately Mandiri - Investor Relations - Audited Financials
» Deposits from Customers Mandiri - Investor Relations - Audited Financials
» Deposits from Customers continued
» Insurance Contract Mandiri - Investor Relations - Audited Financials
» Insurance Contract continued Mandiri - Investor Relations - Audited Financials
» USE OF CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
» GOVERNMENT BONDS Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» DERIVATIVE RECEIVABLES AND PAYABLES
» NET INVESTMENT IN LEASE FINANCING
» INVESTMENTS IN SHARES Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» POLICYHOLDERS’ INVESTMENT AND LIABILITY TO UNIT-LINKED HOLDERS
» PREPAID EXPENSES Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» OTHER ASSETS Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» DEPOSITS FROM CUSTOMERS - DEMAND DEPOSITS
» DEPOSITS FROM CUSTOMERS - SAVING DEPOSITS
» DEPOSITS FROM OTHER BANKS - DEMAND AND SAVING DEPOSITS
» DEPOSITS FROM OTHER BANKS - TIME DEPOSITS
» ACCEPTANCE PAYABLES Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» ACCRUED EXPENSES Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» Employee benefit Tax Payables
» Tax BenefitExpense Mandiri - Investor Relations - Audited Financials
» Tax Expense - Current continued
» Deferred tax assets - net continued
» OTHER LIABILITIES Tax assessment letter
» SUBORDINATED LOANS Tax assessment letter
» NON CONTROLLING INTEREST IN NET ASSETS OF CONSOLIDATED SUBSIDIARIES
» Authorised, Issued and Fully Paid-in Capital
» Authorised, Issued and Fully Paid-in Capital continued
» Additional Paid-In CapitalAgio Mandiri - Investor Relations - Audited Financials
» Additional Paid-In CapitalAgio continued
» INTEREST INCOME AND SHARIA INCOME
» INTEREST EXPENSE AND SHARIA EXPENSE
» ALLOWANCE FOR IMPAIRMENT LOSSES
» ALLOWANCEREVERSAL FOR POSSIBLE LOSSES
» UNREALISED GAINSLOSSES Distribution of Net Income
» SALARIES AND EMPLOYEE BENEFITS
» EMPLOYEE BENEFITS Distribution of Net Income
» OTHER OPERATING EXPENSES - OTHERS - NET
» RELATED PARTY TRANSACTIONS Distribution of Net Income
» CUSTODIAL SERVICES AND TRUST OPERATIONS
» Liabilities Integrated Banking System Agreement with Vendor
» Legal Matters Mandiri - Investor Relations - Audited Financials
» Value Added Tax VAT on Bank Syariah Mandiri BSM Murabahah Transactions
» Value Added Tax VAT on Bank Syariah Mandiri BSM Murabahah Transactions continued
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