PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2011 AND 2010
Expressed in millions of Rupiah, unless otherwise stated
Appendix 522 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
c. Financial instruments continued E. Classes of financial instrument
The Group classifies the financial instruments into classes that reflects the nature of information and take into account the characteristic of those financial instruments. The classification of
financial instrument can be seen in the table below:
Class as determined by Category as defined by SFAS 55 Revised 2006
the Bank and Subsidiaries Sub-classes
Financial assets
Financial assets at fair value through profit or loss
Financial assets held for trading Marketable securities
Government Bonds Derivative receivables – Non
hedging related Policyholder’s investments in
unit-linked contracts
Loans and receivables Current accounts with Bank Indonesia
Current accounts with other banks Placements with Bank Indonesia and other banks
Marketable securities Other receivables
Securities purchased under resale agreements Loans
Consumer financing receivables Net investment financing Lease
Acceptance receivables
Other assets Accrued income
Receivables from customer transactions
Receivables from sale of marketable securities
Receivables from transactions related to ATM and credit card
Receivables to policyholder Held-to-maturity investments
Marketable securities Government Bonds
Available-for-sale financial assets Marketable securities
Government Bonds Investments in shares
PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2011 AND 2010
Expressed in millions of Rupiah, unless otherwise stated
Appendix 523 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
c. Financial instruments continued E. Classes of financial instrument continued
Class as determined by Category as defined by SFAS 55 Revised 2006
the Bank and Subsidiaries Sub-classes
Financial liabilities
Financial liabilities at fair value through profit or loss
Financial liabilities held for trading
Derivative payables – non hedging related
Liability to unit-linked holders
Financial liabilities at amortised cost
Obligation due immediately Accrued interest payable
Deposits from customers Demand deposits
Saving deposits Time deposits
Deposits from other banks Demand and saving deposits
Inter-bank call money Time deposits
Securities sold under repurchase agreements Acceptance payables
Marketable securities issued Fund Borrowings
Other liabilities Payable to customer
Guarantee deposits Payable from purchase of
marketable securities Accrued employee bonus and
incentives, leave and yearly allowance THR
Accrued expenses operational IT
Liability to policyholder Liability related to ATM and
credit card transaction Subordinated loans
Off-balance sheet
financial instruments
Committ ed unused loan facilities granted Outstanding irrevocable letters of credit
Bank Guarantees issued Standby letters of credit
F. Offsetting financial instruments
Financial assets and liabilities are offset and the net amount reported in the consolidated statement of financial position balance sheet when there is a legally enforceable right to offset
the recognised amounts and there is an intention to settle on a net basis or realise the asset and settle the liability simultaneously.
PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2011 AND 2010
Expressed in millions of Rupiah, unless otherwise stated
Appendix 524 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
c. Financial instruments continued G. Allowance for impairment losses of financial assets
