Prepaid Expenses Summary of Significant Accounting and Financial Reporting Policies
e. Impairment of AFS Equity Investments
The Group follows the guidance of PSAK No. 55 Revised 2011 to determine when an AFS equity investment is impaired. This determination requires significant judgment. In making this judgment, the Group evaluates, among other factors, the duration and extent to which the fair value of an investment is less than its cost; and the financial health of and short-term business outlook for the investee, including factors such as industry and sector performance, changes in technology and operational and financing cash flow. If all of the decline in fair value below cost were considered significant or prolonged, the Group would suffer an additional loss in consolidated financial statements, being the transfer of the accumulated fair value adjustments recognized in equity on the impaired AFS financial assets to the profit or loss.f. Lease Commitmens
Group as Lessee The Group has entered into various lease agreements for commercial spaces. The Group has determined that it is an operating lease since the Group does not bear substantially all the significant risks and rewards of ownership of the related assets. Group as Lessor The Group has entered into various commercial lease agreements. The Group has determined that it is an operating lease since the Group bears substantially all the significant risks and rewards of ownership of the related assets. - 46 -Parts
» Penandatanganan Perjanjian Kerjasama Program Ainity antara Asuransi Sinar Mas dengan Columbia.
» Penandatanganan Kerjasama Coordination of Beneit CoB
» Penandatanganan Kerjasama Ainity dengan PT Abacus Distribution Systems.
» Signing of Cooperation Agreement Contra Bank
» Signing of Cooperation Ainity with PT Abacus Distribution Systems.
» Direct Billing Agreement between ASM Augusta Hospital, Germany
» Seminar Kesehatan SMMA 2014AR. SMMA 2014AR
» Direct Billing Agreement between ASM and Augusta Hospital, Germany
» Literasi Keuangan bagi warga masyarakat lingkungan
» Literasi Keuangan mengenai Jaminan Kesehatan Nasional dan Koordinasi Manfaat BPJS Kesehatan
» Literasi keuangan bagi nasabah asurani kecelakaan diri Larissa
» Financial Literacy for citizens ASM oice environment
» Financial Literacy on the National Health Insurance and Beneits Coordination BPJS
» Financial Literacy for customers asurani personal accident Larissa
» Fitch Ratings 2014 SMMA 2014AR. SMMA 2014AR
» Indonesia Brand Champion Award 2013
» PT. Asuransi Sinar Mas melalui Unit Syariahnya mendapatkan beberapa penghargaan yaitu :
» PT. Asuransi Sinar Mas through sharia Unit received several awards, namely:
» Indonesia Insurance Consumer Choice Award 2014
» Berita Foto Photo Description
» Penghargaan Award SMMA 2014AR. SMMA 2014AR
» Produk-produk perusahan ada 2 yaitu:
» Existing Branch Oices SMMA 2014AR. SMMA 2014AR
» The Company has 2 products, namely:
» Peristiwa Penting di tahun yang lalu
» Kinerja keuangan Perseroan di tahun Buku 2014 5. Signiicant Events in the previous year
» Company’s Financial Performance in 2014 Fiscal year
» Investor Best Syariah 2014 August
» Media Asuransi Insurance Award 2014 June
» Infobank Insurance Award 2014 August
» Infobank Sharia Insurance Award 2014 September
» Karim Consulting Indonesia The 10th Islamic Finance Award 2014 February
» Infobank Insurance Award Syariah 2014 September
» Karim Consulting Indonesia The 10th Islamic Finance Award 2014
» Establishment and General Information
» Public Offering of the Company’s Shares
» Employees, Directors and Commissioners
» Basis of Consolidated Financial Statements Preparation and Measurement
» Principles of Consolidation Summary of Significant Accounting and Financial Reporting Policies
» Accounting for Business Combination
» Foreign Currency Translation Summary of Significant Accounting and Financial Reporting Policies
» Transactions with Related Parties
» Minimum Liquidity Reserve Summary of Significant Accounting and Financial Reporting Policies
» Financial Instruments Summary of Significant Accounting and Financial Reporting Policies
» Securities Summary of Significant Accounting and Financial Reporting Policies
» Consumer Financing Receivables Summary of Significant Accounting and Financial Reporting Policies
» Lease Transactions Summary of Significant Accounting and Financial Reporting Policies
» Factoring Receivables Summary of Significant Accounting and Financial Reporting Policies
» Segregated Funds Net Assets and Contract Liabilities – Unit Link
» Loans Summary of Significant Accounting and Financial Reporting Policies
» Ijarah Assets Summary of Significant Accounting and Financial Reporting Policies
» Investments in Associates Summary of Significant Accounting and Financial Reporting Policies
» Investment Properties Summary of Significant Accounting and Financial Reporting Policies
» Property and Equipment Summary of Significant Accounting and Financial Reporting Policies
» Foreclosed Properties Summary of Significant Accounting and Financial Reporting Policies
» Prepaid Expenses Summary of Significant Accounting and Financial Reporting Policies
» Impairment of Non-Financial Assets
» Deposits and Deposits from Other Banks
» Insurance Contracts Summary of Significant Accounting and Financial Reporting Policies
» Loans Received Summary of Significant Accounting and Financial Reporting Policies
» Securities Issued Summary of Significant Accounting and Financial Reporting Policies
» Financial Guarantee Contracts Summary of Significant Accounting and Financial Reporting Policies
» Financial Assets Not Quoted in Active Market Allowance for Impairment of Financial Instruments
» Impairment of AFS Equity Investments Lease Commitmens
» Estimated Useful Lives of Investment Properties and Property and Equipment
» Time deposits Short-term Investments
» Placements with Bank Indonesia and other banks
» Segregated Funds Net Assets - Unit Link
» Securities Purchased Under Agreements to Resell Consumer Financing Receivables
» Net Investments in Finance Lease
» Factoring Receivables SMMA 2014AR. SMMA 2014AR
» Premiums and Reinsurance Receivables
» Loans SMMA 2014AR. SMMA 2014AR
» Acceptance Receivables and Payables Ijarah Assets
» Receivables From Brokers SMMA 2014AR. SMMA 2014AR
» Other Accounts Receivable SMMA 2014AR. SMMA 2014AR
» The Company’s Investments in Shares of Stock
» Subsidiaries’ investments in shares of stock
» Reinsurance Assets Property and Equipment
» Foreclosed Properties SMMA 2014AR. SMMA 2014AR
» Insurance Payable SMMA 2014AR. SMMA 2014AR
» Liability for Future Policy Benefits
» Unearned Premiums Estimated Claims Liability
» Payables To Brokers Taxes Payable
» Accrued Expenses Securities Issued
» Other Liabilities SMMA 2014AR. SMMA 2014AR
» Non Controlling Interests in Net Assets and Comprehensive Income Losses of the Subsidiaries
» Capital Stock SMMA 2014AR. SMMA 2014AR
» Additional Paid-in Capital - Net
» Other Equity Components SMMA 2014AR. SMMA 2014AR
» Cash Dividends SMMA 2014AR. SMMA 2014AR
» Insurance Underwriting Income SMMA 2014AR. SMMA 2014AR
» Interest Income and Profit Sharing
» Sales SMMA 2014AR. SMMA 2014AR
» Other Income SMMA 2014AR. SMMA 2014AR
» Insurance Underwriting Expenses Interest Expense and Profit Sharing
» Long Term Employee Benefits Liability
» Income Taxes SMMA 2014AR. SMMA 2014AR
» Earnings Per Share SMMA 2014AR. SMMA 2014AR
» Nature of Relationship and Transactions with Related Parties Nature of Relationship
» Net Monetary Assets and Liabilities Denominated in Foreign Currencies
» Fair Value of Financial Assets and Financial Liabilities
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