Cadangan kerugian penurunan nilai aset
4. RESTATEMENT OF FINANCIAL STATEMENT
continued Dampak dari penyesuaian yang dilakukan terhadap laporan posisi keuangan Bank pada tanggal 31 Desember 2010 adalah sebagai berikut: The effect of adjustment on the Bank’s statement of financial position as at 31 December 2010 were as follows: Laporan Posisi Keuangan Sebelum penyajian kembali Before restatement Penyesuaian Adjustments Setelah penyajian kembaliAfter restatement Statement of Financial Position ASET ASSETS Aset pajak tangguhan 30,890 10,966 19,924 Deferred tax assets JUMLAH ASET 28,220,872 10,966 28,209,906 TOTAL ASSETS LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY LIABILITAS LIABILITIES Estimasi kerugian Estimated losses atas komitmen on commitment dan kontinjensi 43,864 43,864 - and contigencies JUMLAH LIABILITAS 24,871,868 43,864 24,828,004 TOTAL LIABILITIES EKUITAS EQUITY Saldo laba 1,114,261 32,898 1,147,159 Retained earnings JUMLAH EKUITAS 3,349,004 32,898 3,381,902 TOTAL EQUITY JUMLAH LIABILITAS DAN TOTAL LIABILITIES AND EKUITAS 28,220,872 10,966 28,209,906 EQUITY Dampak dari penyesuaian yang dilakukan terhadap laporan laba rugi Bank untuk tahun yang berakhir pada tanggal 31 Desember 2010 adalah sebagai berikut: The effect of adjustment on the Bank’s statement of income for the year ended 31 December 2010 were as follows: Laporan Laba Rugi Sebelum penyajian kembali Before restatement Penyesuaian Adjustments Setelah penyajian kembaliAfter restatement Statement of Income Beban operasional lainnya Other operating expenses Beban cadangan kerugian Allowance for impairment penurunan nilai atas aset losses on financial and keuangan dan non-aset keuangan 151,086 19,592 131,494 non-financial assets PENDAPATAN OPERASIONAL BERSIH 275,744 19,592 295,336 NET OPERATING INCOME BEBAN PAJAK PENGHASILAN 70,552 4,898 75,450 INCOME TAX EXPENSE LABA BERSIH 205,467 14,694 220,161 NET INCOME PT BANK DBS INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2011 DAN 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Expressed in millions of Rupiah, unless otherwise stated Lampiran – 544 – Schedule 4. PENYAJIAN KEMBALI LAPORAN KEUANGAN lanjutan4. RESTATEMENT OF FINANCIAL STATEMENT
continued Dampak dari penyesuaian yang dilakukan terhadap laporan arus kas Bank untuk tahun yang berakhir pada tanggal 31 Desember 2010 adalah sebagai berikut: The effect of adjustment on the Bank’s statement of cash flows for the year ended 31 December 2010 were as follows: Laporan Arus Kas Sebelum penyajian kembali Before restatement Penyesuaian Adjustments Setelah penyajian kembaliAfter restatement Statement of Cash Flows ARUS KAS DARI AKTIVITAS CASH FLOWS FROM OPERASI OPERATING ACTIVITIES Laba sebelum pajak penghasilan 276,019 19,592 295,611 Income before tax Beban cadangan kerugian penurunan nilai atas aset Allowance for impairmentParts
» DBS Indonesia Full Year 2011 Accounts
» Dasar penyusunan laporan keuangan
» Basis Perubahan kebijakan akuntansi
» Changes in accounting policies
» Aset keuangan lanjutan Financial assets continued
» Liabilitas keuangan Financial liabilities
» Liabilitas keuangan lanjutan Financial liabilities continued
» Penentuan nilai wajar Determination of fair value
» Penghentian pengakuan Derecognition Financial assets
» Transitional Provisions Upon First Time Implementation of SFAS 50
» Foreign currency translation ACCOUNTING POLICIES
» Transaksi dengan pihak berelasi
» Transactions with related parties
» Giro pada Bank Indonesia dan bank lain
» Current accounts with Bank Indonesia
» Penempatan pada Bank Indonesia dan
» Efek-efek dan Obligasi Pemerintah
» Marketable securities and Government
» Instrumen keuangan derivatif ACCOUNTING POLICIES
» Derivative financial instruments ACCOUNTING POLICIES
» Tagihan dan liabilitas akseptasi
» Acceptance receivables and payables
» Pinjaman yang diberikan ACCOUNTING POLICIES
» Allowance for possible losses on non- earning assets
» Aset tetap ACCOUNTING POLICIES
» Fixed assets ACCOUNTING POLICIES
» Aset lain-lain dan liabilitas lain-lain
» Other assets and other liabilities
» Other assets ACCOUNTING POLICIES
» Foreclosed collateral ACCOUNTING POLICIES
» Deposits from customers and deposits
» Liabilitas pensiun ACCOUNTING POLICIES
» Pension obligations ACCOUNTING POLICIES
» Cadangan kerugian penurunan nilai aset
» KEBIJAKAN AKUNTANSI PENYAJIAN KEMBALI LAPORAN KEUANGAN RESTATEMENT OF FINANCIAL STATEMENT
» RESTATEMENT OF FINANCIAL STATEMENT
» CURRENT DBS Indonesia Full Year 2011 Accounts
» Berdasarkan mata uang By currency Berdasarkan
» Berdasarkan jenis dan mata uang By type and currency
» GIRO PADA BANK LAIN EFEK - EFEK
» OBLIGASI PEMERINTAH GOVERNMENT BONDS
» Berdasarkan jenis lanjutan DERIVATIVE RECEIVABLES AND PAYABLES
» By type continued DERIVATIVE RECEIVABLES AND PAYABLES
» Cadangan kerugian penurunan nilai
» Allowance for impairment losses
» By currency TAGIHAN AKSEPTASI ACCEPTANCE RECEIVABLES
» Berdasarkan kolektibilitas Bank Indonesia By collectibility as per Bank Indonesia
» ACCEPTANCE RECEIVABLES continued c.
» Berdasarkan jenis PINJAMAN YANG DIBERIKAN LOANS
» By type PINJAMAN YANG DIBERIKAN LOANS
» Berdasarkan sektor ekonomi By economic sector
» Berdasarkan LOANS continued b.
» By collectibility as per Bank Indonesia
» Pinjaman yang direstrukturisasi LOANS continued d.
» Restructured loan LOANS continued d.
» Pendapatan bunga LOANS continued g.
» Interest income LOANS continued g.
» FIXED ASSETS 2011 DBS Indonesia Full Year 2011 Accounts
» OTHER ASSETS DBS Indonesia Full Year 2011 Accounts
» Pajak dibayar dimuka PERPAJAKAN TAXATION
» Prepaid tax PERPAJAKAN TAXATION
» Utang pajak kini PERPAJAKAN TAXATION
» Current tax liability PERPAJAKAN TAXATION
» Beban pajak penghasilan PERPAJAKAN TAXATION
» Income tax expense PERPAJAKAN TAXATION
» Income tax expensebenefit continued
» TAXATION continued d. DBS Indonesia Full Year 2011 Accounts
» Administrasi TAXATION continued e.
» Administration TAXATION continued e.
» SIMPANAN NASABAH DEPOSITS FROM CUSTOMERS
» SIMPANAN DARI BANK LAIN DEPOSITS FROM OTHER BANKS
» ACCEPTANCE PAYABLES DBS Indonesia Full Year 2011 Accounts
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» Beban imbalan kerja karyawan
» Employee benefits expense PROVISIONS FOR EMPLOYEE BENEFITS
» Penyisihan imbalan karyawan PROVISIONS FOR EMPLOYEE BENEFITS
» Provisions for employee benefits
» Mutasi PROVISIONS FOR EMPLOYEE BENEFITS
» Movements PROVISIONS FOR EMPLOYEE BENEFITS
» Asumsi-asumsi utama yang digunakan
» Berdasarkan jenis COMMITMENTS AND CONTINGENCIES
» By type COMMITMENTS AND CONTINGENCIES
» Berdasarkan kolektibilitas COMMITMENTS AND CONTINGENCIES
» By collectibility COMMITMENTS AND CONTINGENCIES
» Estimasi kerugian atas komitmen and
» COMMITMENTS AND DBS Indonesia Full Year 2011 Accounts
» DAMPAK PENERAPAN DBS Indonesia Full Year 2011 Accounts
» IMPACT ON THE INITIAL IMPLEMENTATION OF SFAS 55 REVISED 2006
» NET OPEN POSITION DBS Indonesia Full Year 2011 Accounts
» Pihak-pihak The RELATED PARTY TRANSACTIONS
» Pihak-pihak The RELATED PARTIES
» Liabilitas kepada pihak berelasi
» Pendapatan dan biaya dari pihak berelasi
» Income and expense from related parties
» Komitmen dan kontinjensi dari pihak
» MANAJEMEN RISIKO RISK MANAGEMENT
» Credit risk continued RISK MANAGEMENT continued a. Risiko kredit lanjutan
» RISK MANAGEMENT continued b.
» Risiko likuiditas Liquidity Risk
» Liquidity Risk continued RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» 880,368 32, 486,954 DBS Indonesia Full Year 2011 Accounts
» 042,128 Total DBS Indonesia Full Year 2011 Accounts
» 395,813 28, 147,151 DBS Indonesia Full Year 2011 Accounts
» Risiko operasional Operational risk
» Nilai wajar aset dan liabilitas keuangan
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