SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
b. Changes in accounting policies continued
b.v. Withdrawal of SFAS 39 PPSAK 11- Accounting for Joint Operation continued The withdrawal of SFAS 39 effective on 1 January 2012, has changed the accounting treatment of BOT transactions, which now follows SFAS 16 Revised 2011 - Fixed Asset and is applied retrospectively. There is no significant impact on the withdrawal of this SFAS to the Group’s consolidated financial statements and therefore the impact to consolidated financial statements prior to 1 January 2012 was charged to the current year consolidated statement of comprehensive income. The adoption of these new and revised relevant standards and interpretations did not result in substantial changes to the Grup’s accounting policies and had no material effects on the amounts reported for the current or prior financial periods: - SFAS 10 Revised 2010 - The Effects of Changes in Foreign Exchange Rates - SFAS 13 Revised 2011 - Investment Property - SFAS 16 Revised 2011 - Fixed Assets - SFAS 18 Revised 2010 - Accounting and Reporting by retirement Benefit Plans - SFAS 24 Revised 2010 - Employee Benefits - SFAS 26 Revised 2011 - Borrowing Costs - SFAS 28 Revised 2010 - Accounting for Insurance - SFAS 30 Revised 2011 - Rent - SFAS 46 Revised 2010 - Income Taxes - SFAS 50 Revised 2010 - Financial Instruments: Presentation - SFAS 53 Revised 2010 - Share-based Payments - SFAS 55 Revised 2011 - Financial Instruments: Recognition and Measurement - SFAS 56 Revised 2011 - Earnings per share - SFAS 61 - Accounting for Government Grants and Disclosure of Government Assistance - SFAS 63 - Financial Reporting in Hyperinflationary Economics - SFAS 64 - Activities of mining Exploration and Evaluation of Mineral Resources - ISAK 13 - Hedges of Net Investment in Foreign Operation - ISAK 15 - SFAS 24, The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction - ISAK 19 - Applying the Restatement Approach under SFAS 63: Financial Reporting in Hyperinflationary Economics - ISAK 20 - Income Tax - Changes in the Tax Status of an Entity or its Shareholders - ISAK 23 - Rent-Incentives Operations - ISAK 24 - Evaluating the Substance of Transactions Involving Some Form A Legal Rent - ISAK 25 - Land Rights - ISAK 26 - Reassessment of Embedded Derivative Revocation of these SFAS and ISAK had no material impacts to the Group’s consolidated financial statements: - SFAS 11 - Financial Statements of Foreign Currency - SFAS 27 - Accounting for Cooperatives - SFAS 29 - Accounting for Oil and Gas - SFAS 44 - Accounting for Real Estate Development Activities - SFAS 47 - Accounting for Land - SFAS 52 - Accounting for Reporting Currency - ISAK 4 - Alternative treatment Permitted on Foreign Exchanged, and - ISAK 5 - Reporting Changes in Fair Value of Investment Securities Available for Sale GroupParts
» Establishment Financial Statements AR
» Merger Financial Statements AR
» Merger continued Financial Statements AR
» Recapitalisation Financial Statements AR
» Recapitalisation continued Financial Statements AR
» Quasi-Reorganisation Financial Statements AR
» Divestment of Government Share Ownership Subsidiaries Associates
» Subsidiaries and Associates continued
» Subsidiaries and Associates continued PT Bumi Daya Plaza
» Subsidiaries and Associates continued PT Bank Sinar Harapan Bali continued
» Subsidiaries and Associates continued PT Mandiri Tunas Finance continued
» Subsidiaries and Associates continued PT AXA Mandiri Financial Services continued
» Subsidiaries and Associates continued PT Mandiri AXA General Insurance continued
» Structure and Management Financial Statements AR
» Structure and Management continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Basis of Preparation of the Consolidated Financial Statements
» Basis of Preparation of the Consolidated Financial Statements continued
» Changes in accounting policies
» Changes in accounting policies continued
» Financial instruments A. Financial assets
» Financial instruments continued A. Financial assets continued
» Financial instruments continued C. Derecognition
» Financial instruments continued E. Classes of financial instrument
» Financial instruments continued E. Classes of financial instrument continued
» Financial instruments continued G. Allowance for impairment losses of financial assets
» Financial instruments continued G. Allowance for impairment losses of financial assets continued
» Principles of Consolidation Financial Statements AR
» Principles of Consolidation continued
» Foreign Currency Transactions and Balances
» Transactions with Related Parties
» Current Accounts with Bank Indonesia and Other Banks
» Current Accounts with Bank Indonesia and Other Banks continued
» Placements with Bank Indonesia and Other Banks
» Marketable Securities Financial Statements AR
» Marketable Securities continued Financial Statements AR
» Government Bonds Financial Statements AR
» Other Receivables - Trade Transactions
» Securities PurchasedSold under ResaleRepurchase Agreements
» Derivative Receivables and Derivative Payables
» Loans Financial Statements AR
» Loans continued Financial Statements AR
» Consumer Financing Receivables Financial Statements AR
» Net Investment in Finance Lease
» Fixed Assets and Leased Assets
» Fixed Assets and Leased Assets continued
» Investments in Shares Financial Statements AR
» Allowance for Possible Losses on Non-Earning Assets
» Acceptance Receivables and Payables
» Other Assets Financial Statements AR
» Obligation due Immediately Financial Statements AR
» Deposits from Customers Financial Statements AR
» Deposits from Customers continued
» Insurance Contract Financial Statements AR
» Insurance Contract continued Financial Statements AR
» USE OF CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
» GOVERNMENT BONDS Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» DERIVATIVE RECEIVABLES AND PAYABLES
» NET INVESTMENT IN LEASE FINANCING
» INVESTMENTS IN SHARES Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» POLICYHOLDERS’ INVESTMENT AND LIABILITY TO UNIT-LINKED HOLDERS
» PREPAID EXPENSES Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» OTHER ASSETS Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» DEPOSITS FROM CUSTOMERS - DEMAND DEPOSITS
» DEPOSITS FROM CUSTOMERS - SAVING DEPOSITS
» DEPOSITS FROM OTHER BANKS - DEMAND AND SAVING DEPOSITS
» DEPOSITS FROM OTHER BANKS - TIME DEPOSITS
» ACCEPTANCE PAYABLES Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» ACCRUED EXPENSES Insurance liabilities on insurance contracts and Liability Adequacy Test LAT
» Employee benefit Tax Payables
» Tax BenefitExpense Financial Statements AR
» Tax Expense - Current continued
» Deferred tax assets - net continued
» OTHER LIABILITIES Tax assessment letter
» SUBORDINATED LOANS Tax assessment letter
» NON CONTROLLING INTEREST IN NET ASSETS OF CONSOLIDATED SUBSIDIARIES
» Authorised, Issued and Fully Paid-in Capital
» Authorised, Issued and Fully Paid-in Capital continued
» Additional Paid-In CapitalAgio Financial Statements AR
» Additional Paid-In CapitalAgio continued
» INTEREST INCOME AND SHARIA INCOME
» INTEREST EXPENSE AND SHARIA EXPENSE
» ALLOWANCE FOR IMPAIRMENT LOSSES
» ALLOWANCEREVERSAL FOR POSSIBLE LOSSES
» UNREALISED GAINSLOSSES Distribution of Net Income
» SALARIES AND EMPLOYEE BENEFITS
» EMPLOYEE BENEFITS Distribution of Net Income
» OTHER OPERATING EXPENSES - OTHERS - NET
» RELATED PARTY TRANSACTIONS Distribution of Net Income
» CUSTODIAL SERVICES AND TRUST OPERATIONS
» Liabilities Integrated Banking System Agreement with Vendor
» Legal Matters Financial Statements AR
» Value Added Tax VAT on Bank Syariah Mandiri BSM Murabahah Transactions
» Value Added Tax VAT on Bank Syariah Mandiri BSM Murabahah Transactions continued
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