Surat berharga yang dibeli dengan janji dijual kembali Reverse Repo Marketable securities purchased under agreements to resell Reverse Repo
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
h. Surat berharga yang dibeli dengan janji dijual kembali Reverse Repo
h. Marketable securities purchased under agreements to resell Reverse Repo
Surat berharga yang dibeli dengan janji dijual kembali di masa tertentu di masa yang akan datang tidak diakui pada laporan keuangan konsolidasian. Kas yang dibayarkan, termasuk akru bunga dicatat pada laporan keuangan konsolidasian dalam “Surat berharga yang dibeli dengan janji dijual kembali”, yang menggambarkan substansi ekonomi transaksi sebagai pinjaman yang diberikan oleh Bank. Selisih antara harga beli dan harga jual kembali dicatat pada “Pendapatan bunga bersih ”, dan diakru selama jangka waktu perjanjian menggunakan suku bunga efektif. Securities purchased under agreements to resell at a specified future date are not recognised in the consolidated statement of financial position. The consideration paid, including accrued interest, is recorded in the consolidated statement of financial position, within “Marketable securities purchased under agreements to resell ”, reflecting the economic substance of the transaction as a loan by the Bank. The difference between the purchase and resale prices is recorded in „Net interest income‟ and is accrued over the life of the agreement using the EIR. Jika kemudian surat berharga yang dibeli dengan janji dijual kembali dijual kepada pihak ketiga, maka liabilitas untuk mengembalikan surat berharga tersebut dicatat sebagai short sale dalam “Liabilitas keuangan yang dimiliki untuk diperdagangkan”, dan diukur pada nilai wajar dengan laba atau rugi yang ada dimasukkan dalam “Pendapatan trading bersih”. If securities purchased under agreements to resell are subsequently sold to third parties, the obligation to return the securities is recorded as a short sal e within „Financial liabilities held-for- trading‟ and measured at fair value with any gains or losses included in „Net trading income‟. Pendapatan bunga diamortisasi dengan menggunakan metode suku bunga efektif. Interest income is amortized by using the effective interest rate method. Surat berharga yang dibeli dengan janji untuk dijual kembali Reverse Repo diklasifikasikan sebagai kredit yang diberikan dan piutang. Marketable securities purchased under agreements to resell Reverse Repo are classified as loans and receivables. i. Instrumen keuangan derivatif i. Derivative financial instrumentsParts
» Laporan Keuangan 31 Maret 2012 Full Version
» Pendirian dan informasi umum Bank Establishment and general information
» Maksud dan tujuan Purpose and objectives
» Jaringan kantor lanjutan Office network continued Manajemen eksekutif Executive management
» Penawaran umum obligasi lanjutan Public offering of bonds continued
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dasar penyusunan Principles of consolidation
» Prinsip konsolidasi lanjutan Principles of consolidation continued
» Aset keuangan dan liabilitas keuangan lanjutan Financial assets and liabilities continued
» Giro pada Bank Indonesia dan bank lain Current accounts with Bank Indonesia and
» Surat berharga lanjutan Marketable securities continued
» Instrumen keuangan derivatif lanjutan Derivative
» Kredit yang diberikan lanjutan Loans continued Pembiayaan syariah Sharia financing
» Identifikasi dan pengukuran penurunan
» Identifikasi dan pengukuran penurunan Identification
» Penyertaan Saham Investments in Shares
» Aset tetap lanjutan Fixed assets continued
» Simpanan nasabah, Simpanan nasabah syariah
» Pendapatan dan beban bunga Interest income and expense Pendapatan provisi
» Perpajakan Taxation Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» KAS CASH GIRO PADA BANK INDONESIA CURRENT
» GIRO PADA BANK INDONESIA lanjutan CURRENT
» Berdasarkan penerbit By issuer
» Berdasarkan penerbit lanjutan By issuer continued Berdasarkan jatuh tempo By maturity
» Berdasarkan sektor ekonomi lanjutan By economic sector continued Berdasarkan jatuh tempo
» Ikhtisar kredit bermasalah berdasarkan
» Informasi pokok lainnya sehubungan Other significant information relating to loans continued
» Informasi pokok lainnya sehubungan
» Berdasarkan sektor ekonomi By economic sector
» ASET TETAP FIXED ASSETS ASET TETAP lanjutan FIXED ASSETS continued
» By type and currency Deposits from customers
» Obligasi VII Bank BJB Bank BJB Bonds VII
» Obligasi VII Bank BJB lanjutan Bank BJB Bonds VII continued
» Obligasi VII Bank BJB lanjutan Bank BJB Bonds VII continued Obligasi VI Bank BJB Bank BJB Bonds VI
» Obligasi VI Bank BJB lanjutan Bank BJB Bonds VI continued
» Obligasi V Bank Jabar lanjutan Bank Jabar Bonds V continued
» LIABILITAS SEGERA OBLIGATIONS DUE IMMEDIATELY PINJAMAN YANG DITERIMA BORROWINGS
» PINJAMAN YANG DITERIMA lanjutan BORROWINGS continued
» Manfaat beban pajak lanjutan Tax benefit expense continued
» MODAL SAHAM SHARE CAPITAL MODAL SAHAM lanjutan SHARE CAPITAL continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» AGIO SAHAM PREMIUM ON SHARE CAPITAL APPROPRIATION OF NET INCOME
» KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES ASET KEUANGAN
» ASET KEUANGAN Laporan Keuangan 31 Maret 2012 Full Version
» ASET KEUANGAN IMBALAN KERJA EMPLOYEE BENEFITS
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» TRANSAKSI DENGAN PIHAK-PIHAK BERELASI RELATED PARTY TRANSACTIONS
» TRANSAKSI DENGAN PIHAK-PIHAK BERELASI lanjutan RELATED PARTY TRANSACTIONS continued
» INFORMASI SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» RISIKO KREDIT lanjutan CREDIT RISK continued
» RISIKO KREDIT lanjutan CREDIT RISK continued RISIKO NILAI TUKAR CURRENCY RISK
» RISIKO NILAI TUKAR lanjutan CURRENCY RISK continued
» RISIKO LIKUIDITAS LIQUIDITY RISK
» RISIKO LIKUIDITAS lanjutan LIQUIDITY RISK continued
» RISIKO SUKU BUNGA INTEREST RATE RISK
» RISIKO SUKU BUNGA lanjutan INTEREST RATE RISK continued
» RISIKO OPERASIONAL OPERATIONAL RISK
» RISIKO OPERASIONAL lanjutan OPERATIONAL RISK continued RASIO LIABILITAS
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