Aset dan Liabilitas Keuangan Financial Assets and Liabilities
d. Financial Assets and Liabilities continued
Penentuan Nilai Wajar Determination for Fair Value Nilai wajar adalah harga yang akan diterima untuk menjual suatu aset atau harga yang akan dibayar untuk mengalihkan suatu liabilitas dalam transaksi teratur antara pelaku pasar pada tanggal pengukuran tanpa memperhatikan apakah harga tersebut dapat diobservasi secara langsung atau diestimasi menggunakan teknik penilaian lain. Dalam mengukur nilai wajar atas suatu aset atau liabilitas pada tanggal pengukuran, Bank memperhitungkan karakteristik suatu aset atau liabilitas jika pelaku pasar akan memperhitungkan karakteristik tersebut ketika menentukan harga aset atau liabilitas pada tanggal pengukuran. Fair value is the price that would be received to sell an asset or price to be paid to transfer a liability in an orderly transaction between market participants at the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique. In estimating the fair value of an asset or a liability on measurement date, the Bank takes into account the characteristics the asset or a liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date. Jika tersedia, Bank mengukur nilai wajar instrumen keuangan dengan menggunakan harga kuotasian di pasar aktif untuk instrumen tersebut. Suatu pasar dianggap aktif jika transaksi atas aset dan liabilitas terjadi dengan frekuensi dan volume yang memadai untuk menyediakan informasi penentuan harga secara berkelanjutan. When available, the Bank measures the fair value of a financial instrument using the quoted price in an active market for that instrument. A market is regarded as active if transactions for the asset or liability take place with sufficient frequency and volume to provide pricing information on an ongoing basis. Jika harga kuotasian tidak tersedia di pasar aktif, Bank menggunakan teknik penilaian dengan memaksimalkan penggunaan input yang dapat diobservasi dan relevan dan meminimalkan penggunaan input yang tidak dapat diobservasi. Teknik penilaian yang dipilih menggabungkan semua faktor yang diperhitungkan oleh pelaku pasar dalam penentuan harga transaksi. If there is no quoted price in an active market, then the Bank uses valuation techniques that maximise the use of relevant observable inputs and minimise the use of unobservable inputs. The chosen valuation technique incorporates all of the factors that market participants would take into account in pricing a transaction. PT BANK ARTHA GRAHA INTERNASIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2016 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK ARTHA GRAHA INTERNASIONAL Tbk NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2016 and For The Year Then Ended Expressed in millions of Rupiah, unless otherwise stated - 34 - 2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued d. Aset dan Liabilitas Keuangan lanjutand. Financial Assets and Liabilities continued
Parts
» :: Bank Artha Graha Internasional :: Laporan Tahunan Bank Artha Graha Internasional
» Memberikan pelayanan prima pada masyarakat menjadi salah satu kunci sukses kami.
» Memberikan solusi keuangan yang komprehensif dan inovatif sesuai kebutuhan pasar.
» To provide excellent service is one of our key success factors.
» To provide comprehensive and innovative inancial solutions based on market needs.
» Menciptakan manfaat yang optimal bagi stakeholders.
» Menjadi good corporate citizen yang peduli terhadap
» To create optimum beneits for stakeholders.
» pT SUMBEr To be good corporate citizen that cares for its people and environment.
» pT KarYa To be good corporate citizen that cares for its people and environment.
» pT pUSpITa To be good corporate citizen that cares for its people and environment.
» 0.43 To be good corporate citizen that cares for its people and environment.
» 0.41 To be good corporate citizen that cares for its people and environment.
» Baik To be good corporate citizen that cares for its people and environment.
» tingkat risiko yang akan diambil risk appetite dan
» pengawasan aktif Direksi dan Dewan Komisaris.
» Kecukupan kebijakan dan prosedur Manajemen risiko serta penetapan limit risiko.
» active Supervision of Board of Commissioners and Board of Directors.
» The adequacy of risk Management policies, procedures and limits
» Adequacy process of identiication, measurement, monitoring and control of risk management
» Sistem pengendalian internal yang menyeluruh.
» overall internal control system
» active supervision of Board of Directors and Board of Commissioners
» pengendalian Internal Satuan Kerja Audit Intern SKAI telah melakukan
» Sistem Informasi Manajemen pengembangan sistem informasi yang dapat
» Sumber Daya Manusia dan pelatihan Dalam peningkatan kualitas sumber daya manusia,
» Establishment and General Information of the Bank
» Pendirian dan Informasi Umum Bank lanjutan
» Establishment and General Information of the Bank continued
» Penawaran Umum Saham Bank Public Offering of the Bank’s Shares
» Penawaran Umum Saham Bank lanjutan Public Offering of the Bank’s Shares
» Susunan Pengurus Bank dan Karyawan Composition of the Bank’s Management and
» Susunan Pengurus Bank dan Karyawan lanjutan
» Composition of the Bank’s Management and Employees continued
» Completion of the Financial Statements
» a. Pernyataan UMUM lanjutan 2. GENERAL continued
» Statement of Compliance and Basis of Financial Statements Preparation
» Statement of Compliance and Basis of Financial
» Changes to Statements of Financial Accounting Standards “PSAK” and
» Transaksi dan Saldo dalam Mata Uang Asing Transactions and Balances in Foreign
» Aset dan Liabilitas Keuangan Financial Assets and Liabilities
» Financial Assets and Liabilities continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Giro pada Bank Indonesia dan Bank Lain Current Accounts with Bank Indonesia and
» Efek-efek Marketable Securities UMUM lanjutan 2. GENERAL continued
» Marketable Securities continued UMUM lanjutan 2. GENERAL continued
» Derivative Financial Instruments UMUM lanjutan 2. GENERAL continued
» Loans UMUM lanjutan 2. GENERAL continued
» Loans continued UMUM lanjutan 2. GENERAL continued
» Penyertaan Saham Investments in Shares of Stock
» Acceptance Receivables and Payables
» Fixed Assets continued UMUM lanjutan 2. GENERAL continued
» Aset Takberwujud Intangible Asset
» Intangible Asset continued UMUM lanjutan 2. GENERAL continued
» Prepaid Expenses and Other Assets
» Agunan yang Diambil Alih Foreclosed Assets
» Foreclosed Assets continued UMUM lanjutan 2. GENERAL continued
» Liabilitas Segera Obligations Due Immediately
» Simpanan Nasabah Deposits from Customers
» Pinjaman Subordinasi Subordinated Loan
» Interest Income and Expenses
» Interest Income and Expenses continued
» Pendapatan dan Beban Provisi dan Komisi Fees and Commissions Income and Expense
» Other Operating Income and Expenses
» Perpajakan Taxation UMUM lanjutan 2. GENERAL continued
» Taxation continued UMUM lanjutan 2. GENERAL continued
» Laba per Saham Earnings per Share
» CASH :: Bank Artha Graha Internasional :: Laporan Tahunan Bank Artha Graha Internasional
» GIRO PADA BANK INDONESIA CURRENT
» GIRO PADA BANK INDONESIA lanjutan CURRENT
» CURRENT ACCOUNTS WITH OTHER BANKS
» GIRO PADA BANK LAIN lanjutan CURRENT ACCOUNTS WITH OTHER BANKS
» EFEK-EFEK EFEK-EFEK MARKETABLE SECURITIES
» EFEK-EFEK lanjutan MARKETABLE SECURITIES continued
» TAGIHAN DAN LIABILITAS DERIVATIF DERIVATIVE
» PENDAPATAN BUNGA YANG MASIH AKAN DITERIMA
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES KREDIT YANG DIBERIKAN LOANS
» KREDIT YANG DIBERIKAN lanjutan LOANS continued
» PENYERTAAN SAHAM INVESTMENT IN SHARES OF STOCK
» PENYERTAAN SAHAM lanjutan INVESTMENT IN SHARES OF STOCK
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TETAP lanjutan FIXED ASSETS continued ASET TAKBERWUJUD INTANGIBLE ASSET
» SIMPANAN NASABAH lanjutan CUSTOMER DEPOSITS continued
» SIMPANAN DARI BANK LAIN lanjutan DEPOSITS FROM OTHER BANKS continued
» SIMPANAN DARI BANK LAIN lanjutan DEPOSITS
» Prepaid Taxes TAXATION a. Pajak Dibayar di Muka
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Pajak Penghasilan lanjutan Income Tax lanjutan
» Beban Imbalan Pasca Kerja Post-Employment Benefits Expense
» Liabilitas Imbalan Pasca Kerja Post-Employment Benefits Liability
» PINJAMAN SUBORDINASI lanjutan SUBORDINATED LOAN continued
» SHARE CAPITAL :: Bank Artha Graha Internasional :: Laporan Tahunan Bank Artha Graha Internasional
» TAMBAHAN MODAL DISETOR - NETO ADDITIONAL PAID-IN CAPITAL - NET
» PENDAPATAN BUNGA INTEREST INCOME
» PENDAPATAN BUNGA lanjutan INTEREST INCOME continued
» BEBAN BUNGA INTEREST EXPENSES
» BEBAN OPERASI OPERATIONAL EXPENSES
» GENERAL AND :: Bank Artha Graha Internasional :: Laporan Tahunan Bank Artha Graha Internasional
» BEBAN NON-OPERASIONAL - NETO NON-OPERATING EXPENSES - NET
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES
» POSISI DEVISA NETO NET OPEN POSITION
» POSISI DEVISA NETO lanjutan NET OPEN POSITION continued
» OPERATING SEGMENT INFORMATION Segmen Operasi
» INFORMASI SEGMEN USAHA lanjutan OPERATING SEGMENT INFORMATION
» RISK MANAGEMENT I. Kerangka Manajemen Risiko
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Kredit Credit Risk
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Kredit lanjutan Credit Risk continued
» Risiko Kredit lanjutan Credit Risk continued
» Risiko Kredit lanjutan Credit Risk continued Risiko Pasar Market Risk
» Risiko Pasar lanjutan Market Risk continued
» Risiko Likuiditas Liquidity Risk
» Risiko Likuiditas lanjutan Liquidity Risk continued
» Risiko Operasional Operational Risk
» Risiko Operasional lanjutan Operational Risk continued
» Risiko Reputasi Reputation Risk
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Hukum lanjutan Legal Risk continued
» Risiko Kepatuhan Compliance Risk
» Risiko Kepatuhan lanjutan Compliance Risk continued
» Risiko Stratejik Strategic Risk
» Risiko Stratejik lanjutan Strategic Risk continued
» Marketable securities Loans NILAI WAJAR INSTRUMEN KEUANGAN FAIR
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