USE OF Annual Report Bank Artha Graha 2015 final lowres
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI
SIGNIFIKAN OLEH MANAJEMEN lanjutan3. USE
OF SIGNIFICANT JUDGMENTS, ESTIMATES AND ASSUMPTIONS BY MANAGEMENT continued Estimasi dan Asumsi lanjutan Estimates and Assumptions continued Penurunan nilai aset non-keuangan Impairment of non-financial assets Penurunan nilai timbul saat nilai tercatat aset atau UPK melebihi jumlah terpulihkannya, yaitu yang lebih tinggi antara nilai wajar dikurangi biaya untuk menjual dan nilai pakainya. Nilai wajar dikurangi biaya untuk menjual didasarkan pada data yang tersedia dari transaksi penjualan yang mengikat dalam transaksi normal atas aset serupa atau harga pasar yang dapat diamati dikurangi dengan biaya tambahan yang dapat diatribusikan dengan pelepasan aset. Dalam menghitung nilai pakai, estimasi arus kas masa depan neto didiskontokan ke nilai kini dengan menggunakan tingkat diskonto sebelum pajak yang menggambarkan penilaian pasar kini dari nilai waktu uang dan risiko spesifik atas aset. An impairment exists when the carrying value of an asset or CGU exceeds its recoverable amount, which is the higher of its fair value less costs to sell and its value in use. The fair value less costs to sell calculation is based on available data from binding sales transactions in an arm‟s length transaction of similar assets or observable market prices less incremental costs for disposing the asset. In assessing the value in use, the estimated net future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the specific risks to the asset. Dalam menentukan nilai wajar dikurangi biaya untuk menjual, digunakan harga penawaran pasar terakhir, jika tersedia. Jika tidak terdapat transaksi tersebut, model penilaian yang sesuai digunakan untuk menentukan nilai wajar aset. Perhitungan- perhitungan ini dipadukan dengan penilaian berganda atau indikator nilai wajar yang tersedia. Perhitungan nilai pakai didasarkan pada model arus kas yang didiskontokan. In determining fair value less costs to sell, recent market transactions are taken into account, if available. If no such transactions can be identified, an appropriate valuation model is used to determine the fair value of the assets. These calculations are corroborated by valuation multiples or other available fair value indicators. The value in use calculation is based on a discounted cash flow model. Manajemen berkeyakinan bahwa tidak terdapat indikasi atas kemungkinan penurunan potensial atas nilai aset non-keuangan pada tanggal 31 Desember 2015 dan 2014. Management believes that there is no indication of potential impairment in values of non-financial assets as of December 31, 2015 and 2014. Imbalan pasca kerja Employee benefits Penentuan liabilitas dan beban imbalan pasca kerja Bank bergantung pada pemilihan asumsi yang digunakan oleh aktuaris independen dalam menghitung jumlah-jumlah tersebut. Asumsi tersebut termasuk antara lain, tingkat diskonto, tingkat kenaikan gaji tahunan, tingkat pengunduran diri karyawan tahunan, tingkat kecacatan, umur pensiun dan tingkat kematian. Seluruh asumsi ditelaah setiap akhir periode pelaporan. The determination of the Bank‟s post-employment benefits liability and expense is depend on its selection of certain assumptions used by the independent actuaries in calculating such amounts. Those assumptions include discount rates, annual salary increase rate, annual resignation rate, disability rate, retirement age and mortality rate. All assumptions are reviewed at the end of reporting period. Sementara Bank berkeyakinan bahwa asumsi tersebut adalah wajar dan sesuai, perbedaan signifikan pada hasil aktual atau perubahan signifikan dalam asumsi yang ditetapkan Bank dapat mempengaruhi secara material liabilitas imbalan pasca kerja dan beban imbalan pasca kerja. Nilai tercatat atas liabilitas imbalan pasca kerja Bank pada tanggal 31 Desember 2015 dan 2014 masing-masing sebesar Rp 245.735 dan Rp 230.872. Penjelasan lebih lanjut diungkapkan dalam Catatan 22. While the Bank believes that its assumptions are reasonable and appropriate, significant differences in the Bank‟s actual experiences or significant changes in the Bank‟s assumptions may materially affect its post-employment benefits liability and post-employment benefits expense. Th e carrying amount of the Bank‟s post- employment benefits liability as of December 31, 2015 and 2014 amounted to Rp 245,735 and Rp 230,872, respectively. Further details are disclosed in Note 22. PT BANK ARTHA GRAHA INTERNASIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2015 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, 2015 and For The Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 633. PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI
Parts
» Annual Report Bank Artha Graha 2015 final lowres
» EDC Teller 24-Hours GrahaCall Graha Safe Safe Deposit Box
» Edukasi menabung dalam rangka meningkatkan literasi keuangan
» Adequacy process of identification, measurement, monitoring and control of risk management
» Sistem pengendalian intern yang menyeluruh
» Overall internal control system
» Manajemen Risiko Kredit Credit Risk Management
» Manajemen Risiko Pasar dan Risiko Likuiditas
» Manajemen Risiko Operasional Annual Report Bank Artha Graha 2015 final lowres
» Operation Risk Management Annual Report Bank Artha Graha 2015 final lowres
» Risiko Kredit Annual Report Bank Artha Graha 2015 final lowres
» Credit Risk Annual Report Bank Artha Graha 2015 final lowres
» Risiko Pasar Annual Report Bank Artha Graha 2015 final lowres
» Market Risk Annual Report Bank Artha Graha 2015 final lowres
» Risiko Likuiditas Annual Report Bank Artha Graha 2015 final lowres
» Liquidity Risk Annual Report Bank Artha Graha 2015 final lowres
» Kondisi perekonomian Indonesia. Capital Information System Credit Issue Banking Fraud
» Indonesia Economic Condition Annual Report Bank Artha Graha 2015 final lowres
» UMUM GENERAL Annual Report Bank Artha Graha 2015 final lowres
» UMUM lanjutan GENERAL continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI SIGNIFIKAN OLEH MANAJEMEN
» USE OF Annual Report Bank Artha Graha 2015 final lowres
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI USE
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI
» USE Annual Report Bank Artha Graha 2015 final lowres
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI USE OF SIGNIFICANT JUDGMENTS, ESTIMATES AND
» KAS CASH GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» GIRO PADA BANK INDONESIA lanjutan CURRENT ACCOUNTS WITH BANK INDONESIA
» CURRENT ACCOUNTS WITH OTHER BANKS
» GIRO PADA BANK LAIN lanjutan CURRENT ACCOUNTS WITH OTHER BANKS
» PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN
» PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS
» SURAT-SURAT BERHARGA MARKETABLE SECURITIES
» SURAT-SURAT BERHARGA lanjutan Annual Report Bank Artha Graha 2015 final lowres
» MARKETABLE SECURITIES continued Annual Report Bank Artha Graha 2015 final lowres
» TAGIHAN DAN LIABILITAS DERIVATIF DERIVATIVE RECEIVABLES AND PAYABLES
» TAGIHAN DAN LIABILITAS DERIVATIF lanjutan
» DERIVATIVE RECEIVABLES AND PAYABLES continued
» PENDAPATAN BUNGA YANG MASIH AKAN DITERIMA
» ACCRUED INTEREST RECEIVABLES 2015 Annual Report Bank Artha Graha 2015 final lowres
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
» KREDIT YANG DIBERIKAN lanjutan LOANS continued
» TAGIHAN DAN LIABILITAS AKSEPTASI ACCEPTANCE RECEIVABLES AND PAYABLES
» TAGIHAN DAN Annual Report Bank Artha Graha 2015 final lowres
» PENYERTAAN SAHAM INVESTMENT IN SHARES OF STOCK
» ASET TETAP lanjutan FIXED ASSETS continued
» AGUNAN YANG DIAMBIL ALIH DAN ASET LAIN- LAIN
» FORECLOSED ASSETS AND OTHER ASSETS Agunan Yang Diambil Alih
» LIABILITAS SEGERA OBLIGATIONS DUE IMMEDIATELY
» SIMPANAN NASABAH CUSTOMER DEPOSITS
» SIMPANAN NASABAH lanjutan CUSTOMER DEPOSITS continued
» SIMPANAN DARI BANK LAIN lanjutan DEPOSITS FROM OTHER BANKS continued
» BUNGA MASIH HARUS DIBAYAR ACCRUED INTEREST PAYABLES
» BEBAN Annual Report Bank Artha Graha 2015 final lowres
» LIABILITAS IMBALAN PASCA KERJA POST-EMPLOYMENT BENEFITS LIABILITY
» LIABILITAS IMBALAN PASCA KERJA lanjutan POST-EMPLOYMENT BENEFITS LIABILITY
» LIABILITAS IMBALAN PASCA KERJA lanjutan POST-EMPLOYMENT
» PINJAMAN SUBORDINASI SUBORDINATED LOAN
» PINJAMAN SUBORDINASI lanjutan SUBORDINATED LOAN continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» PENDAPATAN BUNGA Annual Report Bank Artha Graha 2015 final lowres
» BEBAN BUNGA Annual Report Bank Artha Graha 2015 final lowres
» INTEREST EXPENSES 2015 Annual Report Bank Artha Graha 2015 final lowres
» BEBAN TENAGA KERJA Annual Report Bank Artha Graha 2015 final lowres
» PERSONNEL EXPENSES 2015 Annual Report Bank Artha Graha 2015 final lowres
» BEBAN OPERASI OPERATIONAL EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN PENYISIHAN Annual Report Bank Artha Graha 2015 final lowres
» BEBAN NON OPERASIONAL - NETO
» NON-OPERATING EXPENSES – NET PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan Annual Report Bank Artha Graha 2015 final lowres
» TAXATION continued a. Pajak Dibayar di Muka lanjutan
» PERPAJAKAN lanjutan TAXATION continued
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» INFORMASI MENGENAI Annual Report Bank Artha Graha 2015 final lowres
» INFORMASI MENGENAI TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI lanjutan
» INFORMATION ABOUT TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» INFORMASI MENGENAI TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI
» INFORMATION ABOUT TRANSACTIONS AND BALANCES
» INFORMASI MENGENAI TRANSAKSI DAN
» KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» KOMITMEN DAN KONTINJENSI lanjutan COMMITMENTS
» KREDIT PENERUSAN DARI BANK INDONESIA CHANNELLING
» POSISI DEVISA NETO NET OPEN POSITION
» POSISI DEVISA NETO lanjutan NET OPEN POSITION continued
» INFORMASI SEGMEN USAHA OPERATING SEGMENT INFORMATION
» “Operating Segments”. Annual Report Bank Artha Graha 2015 final lowres
» INFORMASI SEGMEN USAHA lanjutan OPERATING
» INFORMASI SEGMEN USAHA lanjutan OPERATING MANAJEMEN RISIKO RISK MANAGEMENT
» 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
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Kredit lanjutan Credit Risk continued
» Risiko Kredit lanjutan Credit Risk continued
» Credit Risk continued Evaluasi penurunan nilai lanjutan
» Credit Risk continued Evaluasi penurunan nilai lanjutan Risiko Pasar
» Market Risk continued Risiko Suku Bunga
» Market Risk continued Risiko Suku Bunga lanjutan
» Market Risk continued Risiko Nilai Tukar
» Market Risk continued Risiko Nilai Tukar lanjutan
» Risiko Pasar lanjutan Market Risk continued
» Risiko Likuiditas Liquidity Risk
» Liquidity Risk continued Annual Report Bank Artha Graha 2015 final lowres
» Risiko Operasional Operational Risk
» Operational Risk continued Annual Report Bank Artha Graha 2015 final lowres
» Risiko Reputasi Reputation Risk
» Risiko Reputasi lanjutan Annual Report Bank Artha Graha 2015 final lowres
» Reputation Risks continued Annual Report Bank Artha Graha 2015 final lowres
» Risiko Hukum Annual Report Bank Artha Graha 2015 final lowres
» Legal Risk Annual Report Bank Artha Graha 2015 final lowres
» Legal Risk continued Annual Report Bank Artha Graha 2015 final lowres
» Risiko Kepatuhan Compliance Risk
» Compliance Risk continued Annual Report Bank Artha Graha 2015 final lowres
» Risiko Stratejik Strategic Risk
» NILAI WAJAR INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
» NILAI WAJAR Annual Report Bank Artha Graha 2015 final lowres
» MANAJEMEN MODAL CAPITAL MANAGEMENT
» MANAJEMEN MODAL lanjutan CAPITAL MANAGEMENT continued
» RASIO ASET PRODUKTIF TERHADAP JUMLAH ASET
» EARNING ASSETS RATIO OF TOTAL ASSETS
» INFORMASI PENTING LAINNYA Annual Report Bank Artha Graha 2015 final lowres
» OTHER IMPORTANT INFORMATION Annual Report Bank Artha Graha 2015 final lowres
» KUASI REORGANISASI QUASI REORGANIZATION
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