Consumer Financing Receivables continued
r. Fixed Assets and Leased Assets continued
ii. Leased assets continued Under an operating lease, the Bank recognise lease payments as an expense on a straight-line basis over the lease term. If a rental agreement contains elements of land and buildings, the Bank assessed the classification of each element as a finance lease or an operating lease separately.s. Investments in Shares
Investments in shares represent long-term investments in non-publicly-listed companies and temporary investments in debtor companies arising from conversion of loans to equity. Investments in shares representing ownership interests of 20.00 to 50.00 are accounted for using the equity method. Under this method, investments are stated at cost and adjusted for the Bank’s proportionate share in the net equity of the investees and reduced by dividends earned starting the acquisition date net of by allowance for impairment losses. Temporary investment is written-off from the consolidated statement of financial position if it is held for more than 5 years in accordance with Bank Indonesia Regulation No. 72PBI2005 dated 20 January 2005 on “Asset Quality Ratings for Commercial Banks”, as amended by Bank Indonesia Regulation No. 112PBI2009 dated 29 January 2009. Since 24 October 2012, Group follows Bank Indonesia Regulation No. 1415PBI2012 dated 24 October 2012 regarding “Asset Quality Rating for Commercial Banks”. Investment in shares with ownership below 20 are classified as financial assets available for sale. Refer to Note 2c for the accounting policy of financial assets available for sale. Goodwill is recognised, when there is a difference between the acquisition cost and the Bank’s portion of the fair value of identified assets and liabilities at the acquisition date. Goodwill is presented as other assets. The Bank conducts an assesment of goodwill impairment regulary.t. Allowance for Possible Losses on Non-Earning Assets
Non-earning assets of Bank Mandiri and the Subsidiaries consist of repossessed assets, abandoned properties, inter-office accounts and suspense accounts. The Bank provided an allowance for impairment of collateral confiscated and abandoned property equivalent to different between carrying amount and fair value net of costs to sell. As for the inter- office account and suspense account, equivalent to different between carrying value and the recovery value.u. Acceptance Receivables and Payables
Acceptance receivables are classified as loans and receivables financial assets. Refer to Note 2c for the accounting policy of loans and receivables. Acceptance payables are classified as financial liabilities at amortised cost. Refer to Note 2c for the accounting policy for financial liabilities at amortised cost.Parts
» Consolidated FS with Indep Auditors
» Establishment Consolidated FS with Indep Auditors
» Merger Consolidated FS with Indep Auditors
» Merger continued Consolidated FS with Indep Auditors
» Recapitalisation Consolidated FS with Indep Auditors
» Recapitalisation continued Consolidated FS with Indep Auditors
» Divestment of Government Share Ownership
» Public Offering of Bank Mandiri Subordinated Bonds, Limited Public Offering and Changes
» Subsidiaries Associates Consolidated FS with Indep Auditors
» Subsidiaries and Associates continued Bank Mandiri Europe Limited
» 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
» Subsidiaries and Associates continued PT Asuransi Jiwa InHealth Indonesia continued
» Subsidiaries and Associates continued PT Bumi Daya Plaza Structure and Management
» 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 lanjutan
» Changes in accounting policies Financial instruments A. Financial assets
» Financial instruments continued A. Financial assets continued
» Financial instruments continued B. Financial liabilities
» Financial instruments continued C. Derecognition
» 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
» Financial instruments continued H. Determination of fair value
» Principles of Consolidation Consolidated FS with Indep Auditors
» 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 Consolidated FS with Indep Auditors
» Marketable Securities continued Consolidated FS with Indep Auditors
» Government Bonds Consolidated FS with Indep Auditors
» Other Receivables - Trade Transactions
» Securities PurchasedSold under ResaleRepurchase Agreements
» Derivative Receivables and Derivative Payables Loans
» Loans continued Consolidated FS with Indep Auditors
» Consumer Financing Receivables Consolidated FS with Indep Auditors
» Consumer Financing Receivables continued
» Net Investment in Finance Lease Fixed Assets and Leased Assets
» Fixed Assets and Leased Assets continued
» Investments in Shares Consolidated FS with Indep Auditors
» Allowance for Possible Losses on Non-Earning Assets
» Acceptance Receivables and Payables
» Other Assets Consolidated FS with Indep Auditors
» Obligation due Immediately Consolidated FS with Indep Auditors
» Deposits from Customers Consolidated FS with Indep Auditors
» Deposits from Customers continued
» Deposits from Other Banks Insurance Contract
» Insurance Contract continued Consolidated FS with Indep Auditors
» USE OF CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
» Employee benefit Consolidated FS with Indep Auditors
» CURRENT ACCOUNTS WITH BANK INDONESIA
» GOVERNMENT BONDS Insurance liabilities on insurance contracts
» LOANS Insurance liabilities on insurance contracts
» CONSUMER FINANCING RECEIVABLES Insurance liabilities on insurance contracts
» NET INVESTMENT IN LEASE FINANCING
» ACCEPTANCE RECEIVABLES Insurance liabilities on insurance contracts
» FIXED ASSETS Insurance liabilities on insurance contracts
» OTHER ASSETS Insurance liabilities on insurance contracts
» 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
» MARKETABLE SECURITIES ISSUED Insurance liabilities on insurance contracts
» Tax Payables Consolidated FS with Indep Auditors
» Tax BenefitExpense Tax Expense - Current
» Tax Expense - Current continued
» Deferred tax assets - net continued
» Tax assessment letters Consolidated FS with Indep Auditors
» EMPLOYEE BENEFIT LIABILITIES Tax assessment letters continued
» OTHER LIABILITIES Tax assessment letters continued
» FUND BORROWINGS Tax assessment letters continued
» SUBORDINATED LOANS Tax assessment letters continued
» TEMPORARY SYIRKAH FUNDS Tax assessment letters continued
» NON CONTROLLING INTEREST IN NET ASSETS OF CONSOLIDATED SUBSIDIARIES
» SHARE CAPITAL a. Authorised, Issued and Fully Paid Capital
» Authorised, Issued and Fully Paid-in Capital continued
» Additional Paid-In CapitalShare Premium
» INTEREST INCOME AND SHARIA INCOME
» INTEREST EXPENSE AND SHARIA EXPENSE
» OTHER OPERATING INCOME - OTHERS
» ALLOWANCE FOR IMPAIRMENT LOSSES
» UNREALISED GAINSLOSSES Distribution of Net Income
» GAINLOSS ON SALE OF MARKETABLE SECURITIES AND GOVERNMENT BONDS
» SALARIES AND EMPLOYEE BENEFITS
» GENERAL AND ADMINISTRATIVE EXPENSES
» OTHER OPERATING EXPENSES - OTHERS - NET
» COMMITMENTS AND CONTINGENCIES Distribution of Net Income
» RELATED PARTY TRANSACTIONS Distribution of Net Income
» CUSTODIAL SERVICES AND TRUST OPERATIONS
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES a.
» Liabilities Legal Matters Consolidated FS with Indep Auditors
» Value Added Tax VAT on Bank Syariah Mandiri BSM Murabahah Financing Transactions
» Trade Financing with Asian Development Bank ADB
» GOVERNMENT GUARANTEE FOR THE OBLIGATIONS OF LOCALLY INCORPORATED BANKS
Show more