Kas dan Setara Kas Cash and Cash Equivalents
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF
ACCOUNTING POLICIES continued g. Penempatan pada Bank Indonesia dan Bank Lain g. Placements with Bank Indonesia and Other Banks Penempatan pada Bank Indonesia dan bank lain merupakan penempatan dana dalam bentuk call money dan penempatan. Penempatan pada Bank Indonesia dinyatakan sebesar saldo penempatan dikurang dengan pendapatan bunga yang ditangguhkan. Placements with Bank Indonesia and other banks consists of call money and placements. Placements with Bank Indonesia are stated at the outstanding balances, less unearned interest income. Penempatan pada Bank Indonesia dan bank lain pada awalnya diukur pada nilai wajar ditambah biaya transaksi yang dapat diatribusikan secara langsung, jika ada, dan selanjutnya diukur sebesar biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif. Penyisihan kerugian penurunan nilai dibentuk jika terdapat bukti objektif penurunan nilai Catatan 2m. Placements with Bank Indonesia and placements with other banks are initially measured at fair value plus directly attributable transaction costs, if any, and subsequently measured at their amortized cost using the effective interest rate method. The allowance for impairment losses is provided if there is an objective evidence of impairment Note 2m. h. Surat-surat Berharga h. Securities Surat-surat berharga terdiri dari Sertifikat Bank Indonesia SBI, obligasi Pemerintah dan Korporasi serta saham. Securities comprise of Certificates of Bank Indonesia SBI, Government bond and Corporate share. Surat-surat berharga diklasifikasikan ke dalam kelompok tersedia untuk dijual, dimiliki hingga jatuh tempo atau diperdagangkan. Securities are classified as either available-for- sale, held-to-maturity or trading. Surat-surat berharga yang diklasifikasikan ke dalam kelompok untuk diperdagangkan “trading” disajikan sebesar nilai wajarnya. Keuntungan atau kerugian yang belum direalisasi akibat kenaikan dan penurunan nilai wajarnya diakui dalam laporan laba rugi tahun berjalan. Securities are classified as trading are stated at fair value. The unrealized gains or losses resulting from the increase or decrease in fair value are recognized in the current year‟s statement of income. Surat-surat berharga yang diklasifikasikan ke dalam kelompok tersedia untuk dijual “Available-for-sale” disajikan sebesar nilai wajarnya. Keuntungan atau kerugian yang belum direalisasi dari surat-surat berharga tersedia untuk dijual tersebut setelah dikurangi pajak yang tercatat dalam ekuitas diakui sebagai penghasilan atau beban pada periode dimana surat berharga tersebut dijual. Penurunan permanen atas nilai surat berharga yang tersedia untuk dijual diakui dalam laporan laba rugi tahun berjalan. Securities classified as available-for-sale are stated at fair value. The unrealized gains or losses, net of tax, on the available-for-sale marketable securities recorded in equity are recognized as income or expense of the period when realized. Any permanent decline in the value of available-for-sale securities is recognized in the current year‟s statement of income. PT BANK ARTHA GRAHA INTERNASIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal 31 Desember 2011 Dengan Angka Perbandingan untuk Tahun 2010 Dinyatakan dalam Rupiah, kecuali dinyatakan lain Indonesian language. PT BANK ARTHA GRAHA INTERNASIONAL Tbk NOTES TO THE FINANCIAL STATEMENTS Year Ended December 31, 2011 With Comparative Figures for 2010 Expressed in Rupiah, unless otherwise stated 292. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
Parts
» Laporan Keuangan 31 Desember 2011
» Pendirian dan Informasi Umum Bank Establishment and General Information of the
» Pendirian dan UMUM lanjutan GENERAL continued
» Establishment and General Information of the Bank continued
» Penawaran Umum Saham Bank lanjutan
» Dasar Penyusunan Laporan Keuangan Basis of Financial Statements Preparation
» Foreign Currency Translations SUMMARY OF
» Financial Assets and Liabilities
» Financial Assets and Liabilities continued
» Kas dan Setara Kas Cash and Cash Equivalents
» The Minimum Statutory Reserve
» Giro pada Bank Indonesia dan Bank Lain Current Accounts with Bank Indonesia and
» Surat-surat Berharga Securities SUMMARY OF
» Securities continued SUMMARY OF
» Surat-surat Berharga yang Dijual dengan Janji Dibeli Kembali
» Derivative Instruments SUMMARY OF
» Loans continued Kredit yang Dihapus Buku
» Tagihan dan Liabilitas Akseptasi Acceptances Receivable and Payable
» Penurunan Nilai Aset Keuangan dan Aset Non-Keuangan
» Impairment of Financial and Non-Financial Assets
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF
» Penyertaan Saham Investments in Shares of Stock
» Aset Tetap dan Penyusutan Fixed Assets and Depreciation
» Fixed Assets and Depreciation continued
» Foreclosed Assets SUMMARY OF
» Biaya Dibayar di Muka dan Aset Lain-lain Prepaid Expenses and Other Assets
» Liabilities Immediately Payable SUMMARY OF
» Simpanan Nasabah Deposits from Customers
» Simpanan dari Bank Lain Deposits from Other Banks
» Pinjaman Subordinasi Subordinated Loan
» Pendapatan dan Beban Bunga Interest Income and Expense
» Interest Incomes and Expenses continued
» Pendapatan dan Beban Provisi dan Komisi Fees and Commissions Income and Expense
» Perpajakan Taxation SUMMARY OF
» Earnings per Share SUMMARY OF
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» SUMMARY OF Laporan Keuangan 31 Desember 2011
» KAS CASH Laporan Keuangan 31 Desember 2011
» Berdasarkan pihak dan mata uang asing By counterparties and currency
» GIRO PADA BANK LAIN lanjutan CURRENT ACCOUNTS WITH OTHER BANKS
» PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN lanjutan
» PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS continued
» PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS continued SURAT-SURAT BERHARGA SECURITIES
» SURAT-SURAT BERHARGA lanjutan SECURITIES continued
» TAGIHAN DAN LIABILITAS DERIVATIF DERIVATIVE RECEIVABLE AND PAYABLE
» KREDIT LOANS Laporan Keuangan 31 Desember 2011
» KREDIT lanjutan LOANS continued KREDIT lanjutan LOANS continued
» KREDIT lanjutan LOANS continued
» TAGIHAN DAN Laporan Keuangan 31 Desember 2011
» PENYERTAAN DALAM BENTUK SAHAM INVESTMENT IN SHARES OF STOCK
» PENDAPATAN BUNGA YANG MASIH AKAN DITERIMA
» ACCRUED INTEREST RECEIVABLES Laporan Keuangan 31 Desember 2011
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» AGUNAN YANG DIAMBIL ALIH FORECLOSED ASSETS
» AGUNAN YANG DIAMBIL ALIH lanjutan FORECLOSED ASSETS continued
» SIMPANAN NASABAH lanjutan DEPOSITS FROM CUSTOMERS continued
» SIMPANAN DARI BANK LAIN lanjutan DEPOSITS FROM OTHER BANKS continued
» PINJAMAN DITERIMA BORROWING Laporan Keuangan 31 Desember 2011
» PINJAMAN DITERIMA lanjutan BORROWING continued
» BUNGA MASIH HARUS DIBAYAR ACCRUED INTEREST PAYABLE
» BUNGA MASIH HARUS DIBAYAR lanjutan ACCRUED INTEREST PAYABLE continued
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» ESTIMASI KERUGIAN Laporan Keuangan 31 Desember 2011
» PINJAMAN SUBORDINASI lanjutan SUBORDINATED LOAN continued MODAL SAHAM CAPITAL STOCK
» TAMBAHAN MODAL DISETOR - BERSIH ADDITIONAL PAID-IN CAPITAL - NET
» PENDAPATAN BUNGA INTEREST REVENUES
» BEBAN BUNGA INTEREST EXPENSES
» BEBAN TENAGA KERJA PERSONNEL EXPENSES
» BEBAN OPERASI OPERATING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES PAJAK PENGHASILAN INCOME TAX
» PAJAK PENGHASILAN lanjutan INCOME TAX continued
» LABA PER SAHAM EARNINGS PER SHARE INFORMASI MENGENAI
» INFORMASI MENGENAI Laporan Keuangan 31 Desember 2011
» KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» KOMITMEN DAN KONTINJENSI lanjutan COMMITMENTS
» KREDIT PENERUSAN DARI BANK INDONESIA CHANNELLING LOANS FROM BANK INDONESIA
» JATUH TEMPO ASET DAN LIABILITAS MATURITIES OF ASSETS AND LIABILITIES
» JATUH TEMPO ASET DAN LIABILITAS lanjutan MATURITIES OF ASSETS AND LIABILITIES continued
» POSISI DEVISA NETO NET OPEN POSITION
» POSISI DEVISA NETO lanjutan NET OPEN POSITION continued
» JASA KUSTODIAN CUSTODIAN SERVICES
» INFORMASI SEGMEN USAHA OPERATING SEGMENT INFORMATION
» “Operating Segments”. Laporan Keuangan 31 Desember 2011
» INFORMASI SEGMEN USAHA lanjutan OPERATING
» JAMINAN PEMERINTAH Laporan Keuangan 31 Desember 2011
» MANAJEMEN MODAL lanjutan CAPITAL MANAGEMENT continued
» MANAJEMEN MODAL lanjutan CAPITAL MANAGEMENT continued MANAJEMEN RISIKO RISK MANAGEMENT
» Risiko Kredit lanjutan Credit Risks continued
» Risiko Kredit lanjutan Credit Risks continued Risiko Pasar Market Risks
» Risiko Pasar lanjutan Market Risks continued
» Risiko Likuiditas Liquidity Risks
» Risiko Likuiditas lanjutan Liquidity Risks continued
» Risiko Operasional Operational Risks
» Risiko Reputasi Reputation Risks
» Risiko Reputasi lanjutan Reputation Risks continued
» Risiko Hukum lanjutan Legal Risks continued Risiko Kepatuhan Compliance Risks
» Risiko Kepatuhan lanjutan Compliance Risks continued
» Risiko Kepatuhan lanjutan Compliance Risks continued Risiko Stratejik Strategic Risks
» Risiko Stratejik lanjutan Strategic Risks continued
» ADOPSI PERTAMA KALI PSAK 50 REVISI 2006 dan PSAK 55 REVISI 2006
» FIRST TIME ADOPTION OF SFAS 50 REVISED 2006 and SFAS 55 REVISED 2006
» ADOPSI PERTAMA KALI PSAK 50 REVISI 2006 dan PSAK 55 REVISI 2006 lanjutan
» FIRST TIME ADOPTION OF SFAS 50 REVISED 2006 and SFAS 55 REVISED 2006continued
» NILAI WAJAR INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
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