IKHTISAR KEBIJAKAN AKUNTANSI PENTING
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued aa. Kuasi Reorganisasi lanjutan aa. Quasi Reorganization continued Sesuai dengan PSAK 51 Revisi 2003 tersebut, eliminasi atas saldo defisit terhadap akun-akun ekuitas dilakukan melalui urutan prioritas sebagai berikut: Under such PSAK 51 Revised 2003, the elimination of deficit is applied against equity accounts in the order of priority as follows: cadangan umum legal reserve; legal reserve; cadangan khusus; special reserve; selisih penilaian kembali aset dan liabilitas termasuk didalamnya selisih revaluasi aset tetap dan selisih penilaian yang sejenisnya misalnya, selisih penilaian efek tersedia untuk dijual, selisih transaksi perubahan ekuitas entitas anakentitas asosiasi dan penghasilan komprehensif lain. revaluation increment on assets and liabilities included the difference arising from revaluation of fixed assets and the difference arising from similar assessment for examples, difference arising from available-for-sale securities, difference arising from changes in subsidiariesassociates and other; comprehensive income. tambahan setoran modal dan akun sejenis lainnya additional paid-in capital and the similar accounts; modal saham share capital. Seperti yang dijelaskan pada Catatan 45, Bank melakukan kuasi reorganisasi pada tanggal 30 Juni 2012 mengikuti persyaratan dari PSAK di atas. As discussed in Note 45, the Bank conducted quasi reorganization as of June 30, 2012 following the provisions of the above PSAK. Sehubungan dengan Pencabutan Standar Akuntansi Keuangan PPSAK 10 yang mencabut PSAK 51, “Akuntansi Kuasi Reorganisasi” yang berlaku efektif pada tanggal 1 Januari 2013, maka selisih penilaian kembali aset yang berasal dari kuasi reorganisasi direklasifikasi ke saldo laba. In connection with the withdrawal of Accounting Standard PPSAK 10 for withdrawal of PSAK 51, “Accounting for Quasi Reorganization” which was effective since January 1, 2013, the revaluation increment of assets arised from quasi reorganization reclassified to retained earnings. ab. Segmen Operasi ab. Operating Segment Bank menerapkan PSAK 5 Revisi 2009, “Segmen Operasi”, yang mengatur pengungkapan yang akan memungkinkan pengguna laporan keuangan untuk mengevaluasi sifat dan dampak keuangan dari aktivitas bisnis yang mana entitas terlibat dan lingkungan ekonomi dimana entitas beroperasi. The Bank applied PSAK 5 Revised 2009, “Operating Segments”, which requires the disclosures that will enable users of financial statements to evaluate the nature and financial effects of the business activities in which the entity engages and the economic environments in which it operates. Segmen operasi adalah suatu komponen dari entitas: An operating segment is a component of an entity which: a yang terlibat dalam aktivitas bisnis yang mana memperoleh pendapatan dan menimbulkan beban termasuk pendapatan dan beban terkait dengan transaksi dengan komponen lain dari entitas yang sama; a engages in business activities from which it may earn income and expenses including income and expenses relating to the transactions with other components with the same entity; b hasil operasinya dikaji ulang secara reguler oleh pengambil keputusan operasional untuk membuat keputusan tentang sumber daya yang dialokasikan pada segmen tersebut dan menilai kinerjanya; dan b operating results are reviewed regularly by the chief operating decision maker to make decisions regarding the resources allocated to the segment and assess its performance; and c tersedia informasi keuangan yang dapat dipisahkan. c separate financial information is available. 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 552. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
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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