BEBAN OPERASIONAL LAINNYA OTHER OPERATING EXPENSES
39. ASET KEUANGAN
DAN LIABILITAS KEUANGAN lanjutan 39. FINANCIAL ASSETS AND FINANCIAL LIABILITIES continued 31 Desember 2011December 31, 2011 Nilai wajar Nilai TercatatCarrying amount Fair value ___________________ Kewajiban keuangan Nilai wajar pada biaya Total Kredit yang Dimiliki Tersedia melalui laporan perolehan nilai diberikan hingga untuk laba rugi diamortisasi tercatat Total dan piutang jatuh dijual Fair value Financial Total nilai wajar Loans and tempo Available- through liabilities at carrying Total fair receivables Held-to-maturity for-sale profit or loss amortized cost amount value Aset Keuangan Financial Assets Kas 1.725.621 - - - - 1.725.621 1.725.621 Cash Current accounts with Giro pada Bank Indonesia 3.673.929 - - - - 3.673.929 3.673.929 Bank Indonesia Current accounts with Giro pada bank lain 108.105 - - - - 108.105 108.105 other banks Penempatan pada Bank Placements with Bank Indonesia dan bank lain 7.780.905 - - - - 7.780.905 7.780.905 Indonesia and other banks Surat berharga - 3.972.149 - - - 3.972.149 3.972.149 Marketable securities Efek-efek yang Marketable securities dibeli dengan purchased under janji dijual kembali - - 7.394.694 - - 7.394.694 7.394.694 agreements to resell Wesel Ekspor Bills and dan tagihan lainnya 34.916 - - - - 34.916 34.916 other receivables Kredit yang diberikan dan pembiayaan syariah 28.764.701 - - - - 28.764.701 28.764.701 Loans and sharia financing Tagihan akseptasi 78.715 - - - - 78.715 78.715 Acceptance receivables Penyertaan saham 35.214 - - - - 35.214 35.214 Investment in shares Bunga yang masih akan diterima 249.375 - - - - 249.375 249.375 Interest receivables Aset lain-lain 9.985 - - - - 9.985 9.985 Other assets Total aset keuangan 42.461.461 3.972.149 7.394.694 - - 53.828.309 53.828.309 Total financial assets Liabilitas Keuangan Financial Liabilities Liabilitas segera - - - - 950.513 950.513 950.513 Obligations due immediately Simpanan nasabah Deposits from customers dan simpanan nasabah and deposit from customer syariah - - - - 37.255.417 37.255.417 37.255.417 - sharia Simpanan dari bank lain - - - - 5.114.443 5.114.443 5.114.443 Deposits from other banks Liabilitas akseptasi - - - - 78.715 78.715 78.715 Acceptance liabilities Efek hutang yang diterbitkan - - - - 2.742.993 2.742.993 2.742.993 Debts securities issued Pinjaman yang diterima - - - - 173.998 173.998 173.998 Borrowings Bunga yang masih harus dibayar - - - - 133.295 133.295 133.295 Interest payables Liabilitas lain-lain - - - - 584.602 584.602 584.602 Other liabilities Total liabilitas keuangan - - - - 47.033.976 47.033.976 47.033.976 Total financial liabilities Terdiri dari setoran jaminan Consist of security deposits. Tabel di bawah ini menyajikan instrumen keuangan yang diakui pada nilai wajar berdasarkan hirarki yang digunakan Bank untuk menentukan dan mengungkapkan nilai wajar dari instrumen keuangan: i Tingkat 1: dikutip dari harga pasar aktif untuk aset atau liabilitas keuangan yang identik; ii Tingkat 2: yang melibatkan input selain dari harga pasar aktif yang dikutip yang termasuk dalam tingkat 1 yang dapat diobservasi untuk aset dan liabilitas, baik secara langsung seperti harga atau tidak langsung turunan dari harga; iii Tingkat 3: input untuk aset dan liabilitas yang tidak didasarkan pada data yang dapat diobservasi di pasar input yang tidak dapat diobservasi. The table below shows the financial instruments recognized at fair value based on the hierarchy used by the Bank in determining and disclosing the fair value of financial instruments: i Level 1: Quoted unadjusted prices in active markets for identical financial assets or liabilities; ii Level 2: Those involving inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly as prices or indirectly derived from prices; iii Level 3: Those with inputs for the asset or liability that are not based on observable market data unobservable inputs. PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years ended December 31, 2012 and 2011 Expressed in millions of rupiah, unless otherwise stated 14539. ASET KEUANGAN
DAN LIABILITAS KEUANGAN lanjutan 39. FINANCIAL ASSETS AND FINANCIAL LIABILITIES continued Tabel di bawah ini menyajikan instrumen keuangan yang diakui pada nilai wajar berdasarkan hirarki yang digunakan Bank untuk menentukan dan mengungkapkan nilai wajar dari instrumen keuangan lanjutan: The table below shows the financial instruments recognized at fair value based on the hierarchy used by the Bank in determining and disclosing the fair value of financial instruments continued: 31 Desember 2012 December 31, 2012 Tingkat 1 Tingkat 2 Tingkat 3 Level 1 Level 2 Level 3 Total Aset Keuangan Financial Assets Nilai wajar melalui laporan laba rugi Fair value through profit or loss Surat berharga 521.582 - - 521.582 Marketable securities Total nilai wajar melalui laporan laba rugi 521.582 - - 521.582 Total fair value through profit or loss Pada tanggal 31 Desember 2011, Bank tidak memiliki instrumen keuangan yang diakui pada nilai wajar melalui laporan laba rugi dan tersedia untuk dijual. As of December 31, 2011, the Bank has no financial instrument recognized at fair value through profit or loss and available-for-sale. Pada tanggal 31 Desember 2012, Bank tidak memiliki instrumen keuangan yang diakui pada nilai wajar yang diukur berdasarkan tingkat 2 dan 3, dan tidak ada perpindahan diantaranya. As of December 31, 2012, the Bank has no financial instrument recognized at fair value measured using levels 2 and 3, and there were no transfer between levels. i Giro pada Bank Indonesia, giro pada bank lain, penempatan pada Bank Indonesia dan bank lain, surat-surat berharga, efek-efek yang dibeli dengan janji dijual kembali, wesel ekspor dan tagihan lainnya, penyertaan saham, tagihan akseptasi dan aset lain-lain. i Current accounts with Bank Indonesia, current accounts with other banks, placements with Bank Indonesia and other banks, marketable securities, marketable securities purchased under agreements to resell, bills and other receivables, investment in shares, acceptance receivables and other assets. Nilai tercatat dari kas dan setara kas, giro dan penyertaan saham serta penempatan dengan suku bunga mengambang adalah perkiraan yang layak atas nilai wajar. Carrying values of cash and cash equivalents, current accounts and investments in shares and placements at floating interest rates are reasonable estimates of fair value. Estimasi nilai wajar terhadap penempatan dengan suku bunga tetap, surat-surat berharga, efek-efek yang dibeli dengan janji dijual kembali, wesel ekspor dan tagihan lainnya, tagihan akseptasi dan aset lain-lain ditetapkan berdasarkan diskonto arus kas dengan menggunakan suku bunga pasar uang yang berlaku untuk aset-aset keuangan dengan risiko kredit dan sisa jatuh tempo yang serupa. Karena sisa jatuh tempo di bawah satu tahun sehingga nilai tercatat dari penempatan dengan suku bunga tetap, efek-efek yang dibeli dengan janji dijual kembali, penyertaan saham dan aset lain-lain akan mendekati nilai wajar. The estimated fair value of placements with fixed interest rate, marketable securities, marketable securities purchased under agreements to resell, export drafts and other receivables, acceptance receivables and other assets are determined based on discounted cash flows using prevailing money market interest rates for financial assets with similar credit risk and remaining maturity. Since the residual maturity dates are below one year, the carrying amount of fixed rate placements, marketable securities purchased under agreements to resell, investment in shares and other assets are approximately the same as fair value.Parts
» Bank Jabar dan Banten Bilingual 31 Des 2012 Released
» Pendirian dan informasi umum Bank Establishment and general information
» Pendirian dan informasi umum Bank lanjutan
» Establishment and general information about the Bank continued
» Maksud dan tujuan Purpose and objectives
» Maksud dan tujuan lanjutan Purpose and objectives continued
» Jaringan kantor Office network
» Manajemen eksekutif Executive management
» Manajemen eksekutif lanjutan Executive management continued
» Penawaran umum saham Public offering of shares Penawaran umum obligasi Public offering of bonds
» Penawaran umum obligasi lanjutan
» Public offering of bonds continued
» Pendirian dan informasi umum entitas anak Establishment and general information
» Pendirian dan informasi umum entitas anak lanjutan
» Establishment and general information about the subsidiaries continued
» Establishment and general information about the subsidiary continued
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip konsolidasi Principles of consolidation
» Prinsip konsolidasi lanjutan Principles of consolidation continued
» Penjabaran mata uang asing Foreign
» Penjabaran mata uang asing lanjutan Foreign currency translation continued
» Aset keuangan dan liabilitas keuangan Financial assets and liabilities
» Aset keuangan dan liabilitas keuangan lanjutan Financial assets and liabilities 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
» Giro pada Bank Indonesia dan bank lain lanjutan
» Current accounts with Bank Indonesia and other banks continued
» Penempatan pada Bank Indonesia dan bank Surat berharga Marketable securities
» Surat berharga lanjutan Marketable securities continued
» Efek-efek yang dibeli dengan janji dijual kembali Reverse Repo
» Marketable securities purchased under agreements to resell Reverse Repo
» Wesel ekspor dan tagihan lainnya
» Instrumen keuangan derivatif SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Derivative financial instruments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen keuangan derivatif lanjutan
» Derivative financial SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kredit yang diberikan lanjutan Loans continued
» Pembiayaan syariah SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sharia financing SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Identifikasi dan pengukuran penurunan nilai atas aset keuangan Identification and
» Identifikasi dan pengukuran penurunan nilai atas aset keuangan lanjutan Identification and
» Identifikasi dan pengukuran penurunan nilai atas aset keuangan lanjutan
» Identification and SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Tagihan dan liabilitas akseptasi Acceptances receivable and payable
» Penyertaan saham Investments in shares
» Penyertaan saham lanjutan Investments in shares continued
» Aset tetap lanjutan Fixed assets continued
» Penurunan nilai aset non-keuangan dan komitmen dan kontinjensi
» Impairment of non-financial assets and commitments and contingencies
» Penurunan nilai aset non-keuangan dan komitmen dan kontinjensi lanjutan
» Impairment of non-financial assets and commitments
» Beban dibayar dimuka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Liabilitas segera SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Obligations due immediately SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Simpanan nasabah, Simpanan nasabah syariah dan Dana syirkah temporer
» Deposits from customers, Sharia deposits from customers and Temporary syirkah
» Simpanan nasabah, Simpanan nasabah syariah
» Simpanan dari bank lain Deposits from other banks
» Efek-efek yang dijual dengan janji untuk dibeli kembali
» Marketable securities SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Efek hutang yang diterbitkan Debt securities issued
» Pendapatan dan beban bunga Interest income and expense
» Pendapatan dan beban bunga lanjutan Interest income and expense continued
» Pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fees and commission income sharia
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENILAIAN DAN ESTIMASI AKUNTANSI YANG
» PENILAIAN DAN ESTIMASI AKUNTANSI YANG
» GIRO PADA BANK INDONESIA CURRENT
» GIRO PADA BANK INDONESIA lanjutan CURRENT
» Berdasarkan mata uang By currency
» By transactions with certain parties
» By bank continued GIRO PADA BANK LAIN lanjutan CURRENT ACCOUNTS WITH OTHER BANKS
» Tingkat suku bunga rata-rata per tahun Average interest rate per annum
» Berdasarkan kolektibilitas GIRO PADA BANK LAIN lanjutan CURRENT ACCOUNTS WITH OTHER BANKS
» Transaksi dengan pihak tertentu Transaction with certain parties
» Berdasarkan jenis dan mata uang By type and currency
» Berdasarkan jenis dan nama bank By type and counterparty bank
» PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN lanjutan
» Berdasarkan jenis PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS continued
» By type and counterparty bank continued
» Perubahan cadangan kerugian penurunan
» Berdasarkan jenis dan mata uang
» Berdasarkan penerbit SURAT BERHARGA lanjutan MARKETABLE SECURITIES continued
» By issuer SURAT BERHARGA lanjutan MARKETABLE SECURITIES continued
» Berdasarkan penerbit lanjutan SURAT BERHARGA lanjutan MARKETABLE SECURITIES continued
» By issuer continued SURAT BERHARGA lanjutan MARKETABLE SECURITIES continued
» Berdasarkan jatuh tempo By maturity
» MARKETABLE SECURITIES Bank Jabar dan Banten Bilingual 31 Des 2012 Released
» EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI lanjutan
» Berdasarkan jenis, WESEL EKSPOR DAN TAGIHAN LAINNYA BILLS AND OTHER RECEIVABLES
» By type, currency and relationship
» Berdasarkan kolektibilitas WESEL EKSPOR DAN TAGIHAN LAINNYA BILLS AND OTHER RECEIVABLES
» By collectibility WESEL EKSPOR DAN TAGIHAN LAINNYA BILLS AND OTHER RECEIVABLES
» WESEL EKSPOR DAN TAGIHAN LAINNYA lanjutan
» Berdasarkan jenis, KREDIT YANG DIBERIKAN LOANS
» By type, currency and collectibility
» Berdasarkan jenis, KREDIT YANG DIBERIKAN lanjutan LOANS continued
» By type, KREDIT YANG DIBERIKAN lanjutan LOANS continued
» Berdasarkan sektor ekonomi By economic sector
» Berdasarkan jangka waktu perjanjian kredit By term of credit agreements
» Kisaran suku bunga Range of loan interest rates
» Ikhtisar KREDIT YANG DIBERIKAN lanjutan LOANS continued
» Ikhtisar kredit KREDIT YANG DIBERIKAN lanjutan LOANS continued
» Non-performing loans by economic sector continued
» Kredit yang direstrukturisasi Restructured loans
» Kredit yang direstrukturisasi lanjutan Restructured loans continued
» Perubahan cadangan kerugian penurunan nilai
» Movements in KREDIT YANG DIBERIKAN lanjutan LOANS continued
» Informasi pokok lainnya sehubungan dengan kredit yang diberikan
» Other significant information relating to loans
» Informasi pokok lainnya sehubungan dengan kredit yang diberikan lanjutan
» Other significant information relating to loans continued
» Informasi pokok lainnya sehubungan
» Berdasarkan jenis dan kolektibilitas By type and collectibility
» Berdasarkan jenis akad By type of agreement
» Kisaran setara marjin dan bagi hasil Range of equivalent margin and profit
» Ikhtisar pembiayaan Perubahan cadangan kerugian penurunan nilai Movements
» TAGIHAN AKSEPTASI ACCEPTANCE RECEIVABLES
» PENYERTAAN SAHAM INVESTMENT IN SHARES
» Berdasarkan kolektibilitas PENYERTAAN SAHAM lanjutan INVESTMENTS IN SHARES continued
» By collectibility PENYERTAAN SAHAM lanjutan INVESTMENTS IN SHARES continued
» Movements in the allowance for impairment losses
» BUNGA YANG MASIH AKAN DITERIMA INTEREST RECEIVABLES
» Perubahan cadangan kerugian penurunan nilai properti terbengkalai
» Movements in ASET LAIN-LAIN lanjutan OTHER ASSETS continued
» Berdasarkan jenis dan mata uang By type and currency Simpanan nasabah Deposits from customers
» Berdasarkan jenis dan mata uang lanjutan By type and currency continued
» Simpanan nasabah lanjutan Deposits from customers continued
» Rincian deposito berjangka berdasarkan jangka waktu
» Details of time deposits by term
» Obligasi VII Bank BJB Bank BJB Bonds VII
» 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
» LIABILITAS SEGERA OBLIGATIONS DUE IMMEDIATELY PINJAMAN YANG DITERIMA BORROWINGS
» PINJAMAN YANG DITERIMA lanjutan BORROWINGS continued
» Estimated losses on commitments and contingencies
» Perubahan estimasi kerugian komitmen dan kontinjensi
» Movements in the estimated losses on commitments and contingencies
» Taxes payable INCOME TAX a. Hutang pajak
» Manfaat beban pajak Tax benefit expense
» Manfaat beban pajak lanjutan Tax benefit expense continued
» Aset pajak tangguhan Deferred tax assets
» Perubahan tarif pajak Changes in tax rate
» Perubahan tarif pajak lanjutan Changes in tax rate continued
» BUNGA YANG MASIH HARUS DIBAYAR INTEREST PAYABLE
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» AGIO SAHAM PREMIUM ON SHARE CAPITAL
» OTHER PAID-UP CAPITAL Bank Jabar dan Banten Bilingual 31 Des 2012 Released
» PENGGUNAAN LABA DISTRIBUTION OF INCOME
» PENDAPATAN BUNGA DAN SYARIAH INTEREST AND SHARIA INCOME
» BEBAN BUNGA DAN BAGI HASIL SYARIAH INTEREST EXPENSE AND SHARIA PROFIT
» PENDAPATAN OPERASIONAL LAINNYA OTHER OPERATING INCOME
» BEBAN OPERASIONAL LAINNYA OTHER OPERATING EXPENSES
» BEBAN OPERASIONAL LAINNYA lanjutan OTHER OPERATING EXPENSES continued
» PENDAPATANBEBAN NON-OPERASIONAL NON-OPERATING INCOMEEXPENSES
» KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» ASET KEUANGAN Bank Jabar dan Banten Bilingual 31 Des 2012 Released
» 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
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTEREST
» INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» RISIKO KREDIT lanjutan CREDIT RISK continued
» RISIKO KREDIT lanjutan CREDIT RISK continued RISIKO KREDIT lanjutan CREDIT RISK continued
» RISIKO KREDIT lanjutan CREDIT RISK continued RISIKO NILAI TUKAR FOREIGN EXCHANGE RISK
» RISIKO NILAI TUKAR lanjutan FOREIGN EXCHANGE RISK continued
» RISIKO NILAI TUKAR lanjutan FOREIGN EXCHANGE 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
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCY
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCY continued
» MANAJEMEN MODAL DAN RASIO KEWAJIBAN PENYEDIAAN MODAL MINIMUM
» CAPITAL MANAGEMENT Bank Jabar dan Banten Bilingual 31 Des 2012 Released
» MANAJEMEN MODAL DAN RASIO KEWAJIBAN PENYEDIAAN MODAL MINIMUM lanjutan
» Risiko reputasi Reputational risks
» Risiko strategis Strategic risks
» Risiko kepatuhan Compliance risks
» Risiko kepatuhan lanjutan Compliance risks continued
» JAMINAN PEMERINTAH Bank Jabar dan Banten Bilingual 31 Des 2012 Released
» GOVERNMENT GUARANTEE FOR PAYMENT LIABILITY OF COMMERCIAL BANKS
» GOVERNMENT GUARANTEE FOR PAYMENT LIABILITY
» Perjanjian penyelenggaraan PERIKATAN-PERIKATAN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS
» Joint Automatic Teller Machine “ATM” agreement
» Perjanjian penyediaan layanan operasional terminal ATM
» ATM terminal operational service provider agreement
» PERIKATAN-PERIKATAN YANG SIGNIFIKAN lanjutan
» Memorandum of Understanding MoU and Cooperation Agreements with several state-
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