Pinjaman yang diberikan lanjutan Loans continued
2. IKHTISAR
KEBIJAKAN AKUNTANSI YANG PENTING lanjutan2. SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES continuedl. Pinjaman yang diberikan lanjutan
l. Loans continued
Restrukturisasi kredit lanjutan Loan restructuring continued Untuk restrukturisasi kredit bermasalah dengan cara konversi kredit yang diberikan menjadi saham atau instrumen keuangan lainnya, kerugian dari restrukturisasi kredit diakui hanya apabila nilai wajar penyertaan saham atau instrumen keuangan yang diterima dikurangi estimasi biaya untuk menjualnya, adalah kurang dari nilai tercatat kredit yang diberikan. For non performing loan restructuring which involves a conversion of loans into equity or other financial instruments, a loss on loan restructuring is recognized only if the fair value of the equity or other financial instruments received, reduced by estimated costs to sell the equity or other financial instruments, is less than the carrying value of the loan. Pinjaman berdasarkan prinsip syariah Sharia financing Pinjaman yang diberikan meliputi pembiayaan syariah yang terutama terdiri dari piutang syariah, pembiayaan mudharabah dan pembiayaan musyarakah. Loans include sharia financing, which consists mainly of sharia receivables, mudharabah financing and musyarakah financing. Piutang syariah adalah tagihan yang timbul dari transaksi berdasarkan akad-akad ijarah, murabahah, rahn dan qardh. Sharia receivables arise from transactions based on ijarah, murabahah, rahn and qardh agreements. Pembiayaan mudharabah adalah akad kerjasama usaha antara BNI Syariah dan nasabah dimana BNI Syariah menyediakan dana, sedangkan nasabah bertindak selaku pengelola, yang dilakukan berdasarkan prinsip bagi hasil dengan nisbah porsi bagi hasil yang telah disepakati. Mudharabah financing is an agreement between BNI Syariah and the customer in which BNI Syariah as the owner of the fund and the customer as the business executor, is conducted based on revenue sharing principle nisbah with agreed revenue sharing ratio. Pembiayaan musyarakah adalah akad antara BNI Syariah dan nasabah untuk melakukan usaha tertentu dalam suatu kemitraan dimana masing-masing pihak memberikan kontribusi dana dengan pembagian keuntungan sesuai dengan kesepakatan, sedangkan kerugian ditanggung secara proporsional sesuai dengan kontribusi dana. Musyarakah financing is an agreement between BNI Syariah and the customer to have a joint venture in a partnership where each party contributes funds with profit and loss sharing based on agreement and losses will be borne proportionally based on capital contribution. Ijarah adalah sewa menyewa atas suatu barang danatau jasa antara pemilik objek sewa termasuk kepemilikan hak pakai atas objek sewa dengan penyewa untuk mendapatkan imbalan atas objek sewa yang disewakan. Ijarah muntahiyah bittamlik adalah sewa menyewa antara pemilik objek sewa dan penyewa untuk mendapatkan imbalan atas obyek sewa yang disewakan dengan opsi perpindahan hak milik objek sewa baik dengan jual beli atau pemberian hibah pada saat tertentu sesuai akad sewa. Ijarah is a leasing arrangement of goods andor services between the owner of a leased object lessor and lessee including the right to use the leased object, for the purpose of obtaining a return on the leased object. Ijarah muntahiyah bittamlik is a leasing arrangement between the lessor and lessee to obtain profit on the leased object being leased with an option to transfer ownership of the leased object through purchasesale or giving hibah at certain time according to the lease agreement akad. 356 2013 Annual Report BNI DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in millions of Rupiah, unless otherwise stated2. IKHTISAR
Parts
» Loan Disbursement Organization and Human Resources
» 130.2 8.9 The approval on BNI Business Plan RBB and RBB Supervision Report
» 14.17 The approval on BNI Business Plan RBB and RBB Supervision Report
» Operational Risk Pandu Djajanto
» Strategic Risk Pandu Djajanto
» Compliance Risk Pandu Djajanto
» Reputational Risk Pandu Djajanto
» Firman Wibowo bni ar 2013 th
» Pendirian Bank Establishment of the Bank
» Rekapitalisasi lanjutan Recapitalization continued Kuasi-reorganisasi Quasi-reorganisation
» Organisasi Organizational and Management Structure
» Entitas Anak Subsidiaries GENERAL INFORMATION continued
» Entitas Anak lanjutan Subsidiaries continued
» Dasar Basis of preparation of the consolidated
» Perubahan kebijakan akuntansi lanjutan Changes in accounting policies continued
» Aset dan liabilitas keuangan lanjutan Financial assets and liabilities continued
» Prinsip konsolidasian Principles of consolidation
» Transaksi dalam mata uang asing dan
» Efek-efek dan Obligasi Pemerintah lanjutan Marketable Efek-efek yang dibelidijual dengan janji
» Instrumen keuangan derivatif lanjutan Derivative financial instruments continued
» Pinjaman yang diberikan lanjutan Loans continued
» Liabilitas segera Obligations due immediately Simpanan nasabah Deposits from customers
» Simpanan nasabah lanjutan Deposits from customers continued
» Simpanan dari bank lain Deposits from other banks
» Kontrak asuransi Insurance contract
» Kontrak asuransi lanjutan Insurance contract continued
» Perpajakan lanjutan Taxation continued
» IKHTISAR SUMMARY Pandu Djajanto
» PENGGUNAAN USE OF CRITICAL ACCOUNTING ESTIMATES
» KAS CASH KAS lanjutan CASH continued GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» Berdasarkan jenis dan mata uang lanjutan
» Berdasarkan jenis dan mata uang lanjutan By type and currency continued
» Berdasarkan peringkat lanjutan By rating continued
» Berdasarkan jenis dan mata uang By type and currency
» Fasilitas pembiayaan dengan perusahaan Informasi Other significant information relating to
» ASET LAIN-LAIN –NETO OTHER ASSETS – NET
» ASET TETAP lanjutan FIXED ASSETS continued
» Beban pajak lanjutan Tax expense continued
» Beban pajak lanjutan Tax expense continued Aset pajak tangguhan - neto Deferred tax assets - net
» Berdasarkan jenis lanjutan By type continued
» LIABILITAS LAIN-LAIN OTHER LIABILITIES MODAL SAHAM SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL
» MODAL SAHAM SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL continued
» PENGGUNAAN LABA NETO APPROPRIATION OF NET INCOME
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES IMBALAN KERJA EMPLOYEE BENEFITS
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» Type of relationships and related parties
» Type of relationships and related parties Pinjaman yang diberikan Loans
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued MANAJEMEN RISIKO RISK MANAGEMENT
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued RISIKO KREDIT CREDIT RISK
» RISIKO KREDIT lanjutan CREDIT RISK continued
» RISIKO LIKUIDITAS LIQUIDITY RISK
» RISIKO LIKUIDITAS lanjutan LIQUIDITY RISK continued RISIKO PASAR MARKET RISK
» RISIKO PASAR lanjutan MARKET RISK continued
» RISIKO OPERASIONAL OPERATIONAL RISK
» RISIKO OPERASIONALlanjutan OPERATIONAL RISK continued
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued NILAI WAJAR
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» MANAJEMEN MODAL CAPITAL MANAGEMENT
» AKTIVITAS JASA LAINNYA OTHER ACTIVITIES
» AKTIVITAS JASA LAINNYA lanjutan OTHER ACTIVITIES continued
» RENCANA BARANG MODAL CAPITAL EXPENDITURE COMMITMENTS PROGRAM PENGGANTI MANAGEMENT -
» PROGRAM PENGGANTI MANAGEMENT - Pandu Djajanto
» PROGRAM PENGGANTI MANAGEMENT - KREDIT KELOLAAN CHANNELING LOANS
» NILAI TERCATAT INSTRUMEN KEUANGAN THE CARRYING AMOUNT OF FINANCIAL
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