Efek-efek dan Obligasi Pemerintah Marketable securities and Government
k. Derivative financial instruments continued Akuntansi Lindung Nilai lanjutan
Hedge Accounting continued 3. Lindung nilai atas investasi neto pada kegiatan operasi luar negeri Keuntungan atau kerugian atas kontrak derivatif yang ditujukan sebagai lindung nilai atas investasi neto pada kegiatan operasi luar negeri dilaporkan sebagai bagian dari ekuitas sepanjang transaksi tersebut dianggap efektif sebagai suatu transaksi lindung nilai. 3. A hedge of a net investment in a foreign operation Gain or loss on a hedging derivative instrument in a hedge of a net investment in a foreign operation is reported as part of the equity to the extent it is effective as a hedge. 4. Tidak ditujukan sebagai instrumen lindung nilai Keuntungan atau kerugian dari kontrak derivatif yang tidak ditujukan sebagai instrumen lindung nilai atau kontrak derivatif yang tidak memenuhi persyaratan sebagai instrumen lindung nilai diakui di dalam laporan laba rugi. 4. Not designated as a hedging instrument Gain or loss on a derivative contract not designated as a hedging instrument or derivative contract that does not qualify as a hedging instrument is recognized immediately in profit or loss. Kontrak berjangka mata uang asing, swap mata uang asing dan cross currency swap dan tingkat suku bunga swap dilakukan untuk tujuan pendanaan dan perdagangan. Interest rate swap dilakukan untuk tujuan lindung nilai pinjaman yang diterima dan dicatat dalam hedge accounting. Foreign currency forward contracts, foreign currency swaps, and cross currency and interest rate swaps are for funding and trading purposes. Interest rate swap is for hedging the interest on borrowings and is accounted for under hedge accounting.l. Pinjaman yang diberikan
l. Loans
Pinjaman yang diberikan adalah penyediaan uang atau tagihan yang dapat disetarakan dengan itu, berdasarkan persetujuan atau kesepakatan pinjam-meminjam dengan debitur yang mewajibkan debitur untuk melunasi utang dan bunganya setelah jangka waktu tertentu, dan tagihan yang berasal dari fasilitas trade finance yang telah jatuh tempo yang belum diselesaikan dalam waktu 15 hari. Loans represent funds provided or receivables that can be considered as equivalents there of, based on agreements or financing contracts with borrowers, where borrowers are required to repay their debts with interest after a specified period, and matured trade finance facilities which have not been settled within 15 days. Pinjaman yang diberikan diklasifikasikan sebagai pinjaman yang diberikan dan piutang. Loans are classified as loans and receivables. Pinjaman yang diberikan pada awalnya diukur pada nilai wajar ditambah dengan biaya transaksi yang dapat diatribusikan secara langsung dan biaya tambahan untuk memperoleh aset keuangan tersebut, dan setelah pengakuan awal diukur pada biaya perolehan diamortisasi menggunakan metode suku bunga efektif dikurangi dengan cadangan kerugian penurunan nilai. Loans are initially measured at fair value plus transaction costs that are directly attributable and additional costs to obtain financial assets, and after initial recognition are measured at amortized cost based on the effective interest rate method less allowance for impairment losses. DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in millions of Rupiah, unless otherwise stated Halaman - 56 - Page 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued l. Pinjaman yang diberikan lanjutan l. Loans continued Pinjaman sindikasi dan pinjaman penerusan dicatat sesuai dengan porsi pinjaman yang risikonya ditanggung oleh Grup. Syndicated loans and channeling loans are recorded according to the proportion of risks borne by the Group. Lihat Catatan 2c untuk kebijakan akuntansi atas aset dan liabilitas keuangan. Refer to Note 2c for the accounting policies of financial assets and liabilities. Restrukturisasi kredit Loan restructuring Restrukturisasi kredit meliputi modifikasi persyaratan kredit, konversi kredit menjadi saham atau instrumen keuangan lainnya danatau kombinasi dari keduanya. Loan restructuring may involve a modification of the terms of the loans, conversion of loans into equity or other financial instruments andor a combination of both. 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 dan qardh. Sharia receivables arise from transactions based on ijarah, murabahah, and qardh agreements. 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.Parts
» Laporan Manajemen Risiko kepada Direksi
» Laporan Informasi Manajemen Risiko kepada publik
» Pelaksanaan Fungsi Penerapan Program Anti Pencucian Uang dan Pencegahan
» Pelaksanaan Fungsi implementasi Strategi Anti Fraud
» Penawaran Umum Saham Terbatas I Limited Public Offering I
» Rekapitalisasi Recapitalization GENERAL INFORMATION continued b. Penawaran Umum Perdana Saham
» Recapitalization continued GENERAL INFORMATION continued d. Rekapitalisasi lanjutan
» Kuasi-reorganisasi Quasi-reorganisation GENERAL INFORMATION continued d. Rekapitalisasi lanjutan
» Penawaran Umum Saham Terbatas II
» Limited Public Offering II continued
» Penawaran Umum Saham Terbatas III Limited Public Offering III
» Organisasi dan Struktur Manajemen Organizational and Management Structure
» Organizational and Management Structure
» Organizational and Management Structure Entitas Anak Subsidiaries
» GENERAL INFORMATION continued i.
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Basis of preparation of the consolidated financial statements continued
» Financial assets and liabilities
» Financial assets and liabilities continued
» Prinsip konsolidasian Principles of consolidation
» Principles of consolidation continued
» Transaksi dalam mata uang asing dan penjabaran
» Foreign currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Penempatan pada bank lain dan Bank Indonesia
» Placements with other banks and Bank Indonesia
» Efek-efek dan Obligasi Pemerintah Marketable securities and Government
» Marketable securities and Government Bonds continued
» Efek-efek yang dibelidijual dengan janji
» Securities SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Wesel ekspor dan tagihan lainnya
» Derivative financial instruments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Derivative financial instruments continued Akuntansi Lindung Nilai lanjutan
» Pinjaman yang diberikan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Loans SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Financial guarantee contracts SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Tagihan dan liabilitas akseptasi Acceptances receivable and payable
» Penyertaan saham Equity investments
» Equity investments continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Aset tetap dan penyusutan Fixed assets and depreciation
» Fixed assets and depreciation continued
» Agunan yang diambil alih Foreclosed collaterals
» Liabilitas segera SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Obligations due immediately SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Deposits from customers SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Efek-efek yang diterbitkan Securities issued
» Pinjaman yang diterima Borrowings
» Borrowings continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dana syirkah temporer SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Temporary syirkah funds SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Temporary syirkah funds continued
» Pendapatan bunga SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Interest income and sharia income, interest expense and sharia expense continued
» Pendapatan provisi dan komisi Fees and commission income
» PENGGUNAAN ESTIMASI bni ar 2015 th
» USE OF CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
» USE OF CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS continued
» GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» CURRENT ACCOUNTS WITH BANK INDONESIA
» By currency Berdasarkan hubungan By relationship
» Berdasarkan kolektibilitas Bank Indonesia By Bank Indonesia collectibility
» Cadangan kerugian penurunan nilai Allowance for impairment losses
» Cadangan kerugian CURRENT ACCOUNTS WITH OTHER BANKS
» Allowance for CURRENT ACCOUNTS WITH OTHER BANKS
» Tingkat suku bunga per tahun
» Berdasarkan jenis dan mata uang By type and currency
» By type and currency continued
» By relationship PLACEMENTS WITH OTHER BANKS AND BANK INDONESIA
» Penempatan pada PLACEMENTS WITH OTHER BANKS AND BANK INDONESIA
» Placements with other banks pledged as collateral
» Berdasarkan hubungan By relationship
» Berdasarkan penerbit By issuer
» By rating MARKETABLE SECURITIES continued d. Berdasarkan peringkat
» By rating continued MARKETABLE SECURITIES continued d. Berdasarkan peringkat lanjutan
» By Bank Indonesia collectibility
» Cadangan kerugian penurunan nilai
» Allowance for impairment losses
» Tingkat suku bunga per tahun Annual interest rates
» By type and currency continued Berdasarkan hubungan By relationship
» Berdasarkan pihak dan mata uang By party and currency
» By party and currency continued
» Allowance for ACCEPTANCES RECEIVABLE continued d. Cadangan
» Berdasarkan jenis dan mata uang lanjutan By type and currency continued
» By relationship continued LOANS continued b. Berdasarkan hubungan lanjutan
» Berdasarkan sektor ekonomi By economic sector
» Pinjaman bermasalah LOANS continued d. Berdasarkan kolektibilitas Bank Indonesia
» Non-performing loans and allowance for impairment losses by economic sector
» Pinjaman yang direstrukturisasi Restructured loans
» Syndicated loans LOANS continued h. Pinjaman sindikasi
» Other significant information relating to
» LOANS continued l. bni ar 2015 th
» Berdasarkan kisaran tanggal jatuh tempo Based on maturity date
» Tingkat suku bunga tetap tahunan Annual fixed interest rates
» Annual floating interest rates
» EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI
» SECURITIES PURCHASED bni ar 2015 th
» PREPAID EXPENSES bni ar 2015 th
» EQUITY INVESTMENTS continued Penyertaan jangka panjang lanjutan
» ASET LAIN-LAIN – bni ar 2015 th
» FIXED ASSETS continued bni ar 2015 th
» LIABILITAS SEGERA OBLIGATIONS DUE IMMEDIATELY
» Simpanan yang diblokir dan dijadikan jaminan
» Deposits blocked and pledged as collateral
» Tingkat suku bunga dan bagi hasil per tahun
» Annual interest rates and profit sharing
» EFEK-EFEK YANG DIJUAL DENGAN JANJI DIBELI KEMBALI
» SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE
» BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» PENYISIHAN PROVISION bni ar 2015 th
» PROVISION continued bni ar 2015 th
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» Pajak dibayar dimuka PERPAJAKAN TAXATION
» Taxes payable TAXATION continued b. Utang pajak
» Tax expense continued TAXATION continued c. Beban pajak lanjutan
» Aset pajak tangguhan - neto Deferred tax assets - net
» Deferred tax assets - net continued
» Surat ketetapan pajak Tax assessment letters
» Tax collection letter TAXATION continued e. Surat ketetapan pajak lanjutan
» By type SECURITIES ISSUED a. Berdasarkan jenis
» Berdasarkan mata uang c. By currency
» By type and currency continued Pinjaman bilateral lanjutan
» By type and currency continued Pinjaman penerusan lanjutan
» Annual interest rates BORROWINGS continued c. Tingkat suku bunga per tahun
» By product DANA SYIRKAH TEMPORER - GIRO MUDHARABAH TEMPORARY SYIRKAH FUNDS - MUDHARABAH
» Berdasarkan jangka waktu By period
» Berdasarkan sisa umur jatuh tempo By remaining period to maturity
» Mudharabah time TEMPORARY SYIRKAH FUNDS - MUDHARABAH TIME DEPOSITS
» Deposito Mudharabah yang dijadikan jaminan
» Mudharabah deposits that were used as
» SUKUK MUDHARABAH YANG DITERBITKAN MUDHARABAH SUKUK ISSUED
» Berdasarkan jenis, mata uang dan jangka waktu
» By type, currency and period
» PENGGUNAAN LABA NETO APPROPRIATION OF NET INCOME
» APPROPRIATION OF NET INCOME continued
» CADANGAN KHUSUS SPECIFIC RESERVES
» PENDAPATAN BUNGA DAN PENDAPATAN SYARIAH
» INTEREST INCOME AND SHARIA INCOME
» BEBAN BUNGA DAN BEBAN SYARIAH INTEREST EXPENSE AND SHARIA EXPENSE
» BEBAN GAJI DAN TUNJANGAN SALARIES
» BEBAN OPERASIONAL LAINNYA - LAIN-LAIN OTHER OPERATING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» EMPLOYEE BENEFITS bni ar 2015 th
» EMPLOYEE BENEFITS continued Program pensiun manfaat pasti lanjutan
» EMPLOYEE BENEFITS continued Program pensiun iuran pasti
» EMPLOYEE BENEFITS continued Imbalan pasca kerja lainnya dan imbalan kerja
» LABA PER SAHAM DASAR DAN DILUSIAN DIATRIBUSIKAN KEPADA PEMILIK ENTITAS
» COMMITMENTS AND CONTINGENCIES bni ar 2015 th
» Jenis hubungan Type of relationships
» Type of relationships continued Pihak berelasiRelated parties
» Loans RELATED PARTY TRANSACTIONS continued b. Pinjaman yang diberikan
» Deposits from customers RELATED PARTY TRANSACTIONS continued c. Simpanan nasabah
» Bank guarantees issued RELATED PARTY TRANSACTIONS continued d. Garansi bank yang diterbitkan
» Simpanan dari bank lain Deposit from other banks
» Gaji dan tunjangan RELATED PARTY TRANSACTIONS continued d. Garansi bank yang diterbitkan
» Salaries and benefits RELATED PARTY TRANSACTIONS continued d. Garansi bank yang diterbitkan
» RELATED PARTY TRANSACTIONS continued
» INFORMASI SEGMEN SEGMENT INFORMATION
» SEGMENT INFORMATION continued - Konsumer
» SEGMENT INFORMATION continued bni ar 2015 th
» MANAJEMEN RISIKO RISK MANAGEMENT
» RISK MANAGEMENT continued bni ar 2015 th
» CREDIT RISK continued bni ar 2015 th
» LIQUIDITY RISK bni ar 2015 th
» LIQUIDITY RISK continued bni ar 2015 th
» MARKET RISK continued bni ar 2015 th
» MARKET RISK continued i Risiko tingkat suku bunga lanjutan
» MARKET RISK continued ii Risiko mata uang lanjutan
» RISIKO OPERASIONAL OPERATIONAL RISK
» OPERATIONAL RISKcontinued bni ar 2015 th
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
» MANAJEMEN MODAL CAPITAL MANAGEMENT
» CAPITAL MANAGEMENT continued bni ar 2015 th
» AKTIVITAS JASA LAINNYA OTHER ACTIVITIES
» OTHER ACTIVITIES continued Kegiatan Jasa Kustodian lanjutan
» RENCANA BARANG MODAL CAPITAL EXPENDITURE COMMITMENTS
» PROGRAM PENGGANTI bni ar 2015 th
» KREDIT KELOLAAN CHANNELING LOANS
» CHANNELING LOANS continued NILAI TERCATAT INSTRUMEN KEUANGAN THE CARRYING AMOUNT OF FINANCIAL
» EVENT AFTER THE REPORTING PERIOD
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