Fixed Assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
z. Segmen Operasi z. Operating Segment Segmen operasi adalah komponen dari entitas yang terlibat dalam aktivitas bisnis yang mana memperoleh pendapatan dan menimbulkan beban, termasuk pendapatan dan beban terkait dengan transaksi dengan komponen lainnya dari entitas, yang hasil operasinya dikaji ulang secara berkala oleh pengambil keputusan operasional untuk membuat keputusan tentang sumber daya yang dialokasikan pada segmen tersebut dan menilai kinerjanya, dan tersedia informasi keuangan yang dapat dipisahkan. An operating segment is a component of an entity that engages in business activities from which it may earn revenues and incur expenses, including revenues and expenses that relate to transactions with any of the entity’s other components, whose operating results are reviewed regularly by the chief operating decision maker to make decisions about resources allocated to the segment and assess its performance, and for which discrete financial information is available. Karena pada saat ini Direksi Bank hanya menelaah alokasi aset keuangan tertentu di antara nasabah ritel dan wholesale, tetapi tidak untuk hasil operasi lainnya serta informasi keuangan yang dapat dipisahkan juga tidak tersedia di Bank, maka manajemen berkeyakinan bahwa Bank pada saat ini dikelola sebagai segmen operasi tunggal. As the Bank’s Board of Directors currently only reviews the allocation of certain financial assets amongst retail and wholesale customers, but not the other operating results and the discrete financial information is also currently unavailable within the Bank, the management believes that the Bank is being managed as a single operating segment. aa. Perubahan kebijakan akuntansi dan pengungkapan aa. Changes in accounting policies and disclosures Bank telah menerapkan standar akuntansi berikut pada tanggal 1 Januari 2015 yang dianggap relevan dengan Bank: The Bank adopted the following accounting standards, which are considered relevant, starting on January 1, 2015: • PSAK No. 1 Revisi 2013, “Penyajian Laporan keuangan”, yang diadopsi dari IAS 1, mengatur perubahan penyajian kelompok pos-pos dalam pendapatan komprehensif lain. Pos-pos yang akan direklasifikasi ke laba rugi disajikan terpisah dari pos-pos yang tidak akan direklasifikasi ke laba rugi. • SFAS No. 1 Revised 2013, “Presentation of Financial Statements”, adopted from IAS 1, specifies changes of the grouping of items presented in other comprehensive income. Item to be reclassified to profit or loss would be presented separately from items that will never be reclassified to profit or loss. • PSAK No. 24 Revisi 2013, “Imbalan Kerja”, yang diadopsi dari IAS 19, yang menghapus mekanisme koridor dan pengungkapan atas informasi liabilitas kontinjensi untuk menyederhanakan klasifikasi dan pengungkapan. • SFAS No. 24 Revised 2013, “Employee Benefits”, adopted from IAS 19, which removes the corridor mechanism and contingent liability disclosure to simplify classification and disclosure. • PSAK No. 46 Revisi 2014, “Pajak Penghasilan”, yang diadopsi dari IAS 12, mengatur aset dan liabilitas pajak tangguhan yang berasal dari aset yang menggunakan model revaluasi dan properti investasi yang diukur menggunakan nilai wajar. • SFAS No. 46 Revised 2014, “Income Tax”, adopted from IAS 12, specifies deferred tax asset and liability arises from asset measured using revaluation model and investment property measured using fair value. PT BANK QNB INDONESIA TBK CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK QNB INDONESIA TBK NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 422. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
Parts
» Indonesia Improvement Award 2015 Bank QNB Indonesia Tbk 2015
» Pendirian dan Informasi Umum Establishment and General Information
» Addition No. 95. Bank QNB Indonesia Tbk 2015
» Pendirian dan Informasi Umum lanjutan Establishment and General Information
» Penawaran Umum Saham Bank Public Offering of the Banks Shares
» Penawaran Umum Saham Bank lanjutan Public Offering of the Banks Shares
» Dewan Komisaris dan Direksi Boards of Commissioners and Directors
» Dewan Komisaris dan Direksi lanjutan Boards of Commissioners and Directors
» Sekretaris Perusahaan Corporate Secretary
» Kepala Satuan Kerja Audit Internal SKAI
» Laporan Keuangan Bank The Bank’s Financial Statements
» Statement of Compliance UMUM lanjutan GENERAL continued
» Dasar Penyusunan Laporan Keuangan Basis
» Penggunaan pertimbangan, estimasi dan
» Penjabaran Transaksi dan Saldo dalam Valuta Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING
» Penjabaran Transaksi dan Saldo dalam Valuta Asing lanjutan
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Keuangan dan Liabilitas Keuangan
» Financial Assets and Financial Liabilities
» Giro pada Bank Indonesia dan Bank-Bank Lain
» Current Accounts with Bank Indonesia and Other Banks
» Penempatan pada Bank Indonesia dan Bank-Bank Lain, Kredit yang Diberikan dan
» Placements with Bank Indonesia and Other Banks, Loans and Securities Purchased
» Tagihan dan Liabilitas Derivatif
» Derivatives Receivable and Payable
» Efek-efek SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Securities SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Efek-efek lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Securities continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Available-for-sale continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak Penghasilan Income Taxes
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Agunan yang Diambil Alih Foreclosed Assets
» Aset Tak Berwujud Intangible Assets
» Aset Tak Berwujud lanjutan Intangible Assets continued
» Identifikasi dan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» Identifikasi dan Pengukuran Kerugian Penurunan Nilai lanjutan
» Identification SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Simpanan dari Nasabah dan Bank-Bank Lain
» Deposits from Customers and Other Banks
» Tagihan dan Liabilitas Akseptasi Acceptances Receivable and Payable
» Imbalan Pasca-kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Post-employment Benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan Pasca-kerja lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Post-employment Benefits continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pinjaman Subordinasi Subordinated Loan
» Modal Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Share Capital SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban Emisi Saham Shares Issuance Costs
» Laba per Saham Earnings per Share
» Pendapatan dan Beban Bunga Interest Income and Expenses
» Pendapatan dan Beban Bunga lanjutan Interest Income and Expenses continued
» Fees SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pendapatan Bersih SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segmen Operasi Operating Segment
» Risk Management Framework MANAJEMEN RISIKO
» Risk Management Framework continued
» Risk Management Framework continued Risiko Kredit Credit Risk
» Credit Risk continued MANAJEMEN RISIKO
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued MANAJEMEN RISIKO
» Risiko Pasar lanjutan Market Risk continued
» Market Risk continued MANAJEMEN RISIKO
» Risiko Likuiditas Liquidity Risk
» Liquidity Risk continued MANAJEMEN RISIKO
» Risiko Likuiditas lanjutan FINANCIAL
» Liquidity Risk continued FINANCIAL
» Risiko Likuiditas lanjutan Liquidity Risk continued
» Operational Risk MANAJEMEN RISIKO
» Operational Risk continued MANAJEMEN RISIKO
» Manajemen Modal Capital Management
» Capital Management continued MANAJEMEN RISIKO
» Saling hapus aset dan liabilitas keuangan Offsetting financial asset and liabilities
» MANAJEMEN PENGGUNAAN ESTIMASI Bank QNB Indonesia Tbk 2015
» Sumber utama atas ketidakpastian estimasi Key sources of estimation uncertainty
» PENGGUNAAN ESTIMASI Bank QNB Indonesia Tbk 2015
» Sumber utama atas ketidakpastian estimasi lanjutan
» Key sources of estimation uncertainty continued
» Pertimbangan akuntansi yang penting dalam menerapkan kebijakan akuntansi Bank
» Critical accounting judgments in applying the Bank’s accounting policies
» Pertimbangan akuntansi yang penting dalam menerapkan kebijakan akuntansi
» Critical accounting judgments in applying the Bank’s accounting policies continued
» KAS CASH Bank QNB Indonesia Tbk 2015
» GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» GIRO PADA BANK-BANK LAIN CURRENT ACCOUNTS WITH OTHER BANKS
» PENEMPATAN PADA BANK INDONESIA DAN BANK-BANK LAIN
» PLACEMENTS WITH BANK INDONESIA AND
» TAGIHAN DAN LIABILITAS DERIVATIF DERIVATIVES RECEIVABLE AND PAYABLE
» EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI
» SECURITIES PURCHASED Bank QNB Indonesia Tbk 2015
» EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI lanjutan
» KREDIT YANG DIBERIKAN lanjutan LOANS continued
» EFEK-EFEK SECURITIES Bank QNB Indonesia Tbk 2015
» EFEK-EFEK lanjutan SECURITIES continued
» BEBAN DIBAYAR DIMUKA PREPAYMENTS
» ASET TETAP lanjutan FIXED ASSETS continued
» LIABILITAS SEGERA LIABILITIES PAYABLE ON DEMAND
» LIABILITAS SEGERA lanjutan LIABILITIES SIMPANAN DARI NASABAH DEPOSITS FROM CUSTOMERS
» SIMPANAN DARI NASABAH lanjutan DEPOSITS FROM CUSTOMERS continued
» SIMPANAN DARI BANK-BANK LAIN DEPOSITS FROM OTHER BANKS
» PAJAK PENGHASILAN INCOME TAX
» PAJAK PENGHASILAN lanjutan INCOME TAX continued
» LIABILITAS IMBALAN PASCA-KERJA OBLIGATION
» LIABILITAS IMBALAN PASCA-KERJA lanjutan OBLIGATION
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» CADANGAN UMUM DAN WAJIB GENERAL AND LEGAL RESERVE
» CADANGAN UMUM DAN WAJIB lanjutan GENERAL AND LEGAL RESERVE continued
» PENDAPATAN BUNGA - NETO NET INTEREST INCOME
» PENDAPATAN PROVISI DAN KOMISI - NETO NET FEES AND COMMISSION INCOME
» PENYISIHAN KERUGIAN PENURUNAN NILAI ASET KEUANGAN - NETO
» PROVISION FOR IMPAIRMENT LOSSES ON FINANCIAL ASSETS - NET
» BEBAN KARYAWAN PERSONNEL EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» LABA PER SAHAM - DASAR EARNINGS PER SHARE - BASIC
» ASET KEUANGAN Bank QNB Indonesia Tbk 2015
» KUALITAS ASET PRODUKTIF QUALITY OF PRODUCTIVE ASSETS
» SIFAT HUBUNGAN DAN TRANSAKSI DENGAN PIHAK BERELASI
» NATURE OF Bank QNB Indonesia Tbk 2015
» SIFAT HUBUNGAN DAN TRANSAKSI DENGAN PIHAK BERELASI lanjutan
» KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» KOMITMEN DAN KONTINJENSI lanjutan COMMITMENTS
» ASET DAN LIABILITAS DALAM VALUTA ASING ASSETS AND LIABILITIES DENOMINATED IN
» ASET DAN LIABILITAS DALAM VALUTA ASING lanjutan
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES continued
» JAMINAN TERHADAP Bank QNB Indonesia Tbk 2015
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