Prinsip konsolidasian lanjutan Principles of consolidation continued Transaksi dalam mata uang asing dan
2. IKHTISAR
KEBIJAKAN AKUNTANSI YANG PENTING lanjutan2. SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES continuedd. Prinsip konsolidasian lanjutan
d. Principles of consolidation continued
Kepentingan nonpengendali disajikan di ekuitas dalam laporan posisi keuangan konsolidasian dan dinyatakan sebesar proporsi pemegang saham nonpengendali atas laba periode berjalan dan ekuitas Entitas Anak tersebut sesuai dengan persentase kepemilikan pemegang saham nonpengendali pada Entitas Anak tersebut. The non-controlling interest is presented in the equity of the consolidated statements of financial position and represents the non- controlling stockholders’ proportionate share in the income for the period and equity of the Subsidiaries based on the percentage of ownership of the non-controlling stockholders in the Subsidiaries.e. Transaksi dalam mata uang asing dan
penjabaran e. Foreign currency transactions and translations Transaksi dalam mata uang asing Transactions denominated in foreign currencies BNI dan Entitas Anak yang berdomisili di Indonesia menyelenggarakan pembukuannya dalam mata uang Rupiah, kecuali untuk BNI Remittance yang pembukuan akuntansinya dilakukan dalam Dollar Amerika Serikat. Transaksi-transaksi dalam mata uang selain Rupiah yang terjadi di sepanjang tahun dicatat dengan nilai kurs yang berlaku pada saat terjadinya transaksi yang bersangkutan. BNI and its Subsidiaries domiciled in Indonesia maintain their accounting records in Rupiah, except for BNI Remittance which its accounting records is maintained in United States Dollar. Transactions during the year involving currencies other than Rupiah are recorded at the rates of exchange prevailing at the time the transactions were made. Penjabaran aset dan liabilitas dalam mata uang asing Translation of assets and liabilities denominated in foreign currencies Pada tanggal laporan posisi keuangan, aset dan liabilitas moneter dalam mata uang asing dijabarkan ke dalam mata uang Rupiah dengan menggunakan kurs Reuters pada pukul 16:00 WIB. Keuntungan atau kerugian yang timbul sebagai akibat dari penjabaran aset dan liabilitas moneter dalam mata uang asing dicatat dalam laporan laba rugi komprehensif konsolidasian periode berjalan. At statement of financial position date, all monetary assets and liabilities denominated in foreign currencies are translated to Rupiah using the Reuters spot rate at 16:00 Western Indonesian Time WIB. The resulting gains or losses from the translation of monetary assets and liabilities in foreign currencies are recognized in the consolidated statements of comprehensive income for the current period. Pada tanggal 31 Desember 2013 dan 2012, kurs mata uang asing yang digunakan untuk penjabaran mata uang asing terhadap Rupiah adalah sebagai berikut dalam Rupiah penuh: As of 31 December 2013 and 2012, the foreign currency exchange rates used for translation of foreign currencies to Rupiah are as follows amounts in full Rupiah: 2013 2012 1 Pound Sterling Inggris 20,111 15,515 British Pound Sterling 1 1 Euro 16,759 12,732 Euro 1 1 Dolar Amerika Serikat 12,170 9,638 United States Dollar 1 1 Dolar Hong Kong 1,570 1,243 Hong Kong Dollar 1 1 Yen Jepang 116 112 Japanese Yen 1 348 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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