These consolidated financial statements are originally issued in Bahasa.
PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2015 and for the year then ended Expressed in millions of Rupiah, unless otherwise stated
37
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
c. Financial instruments continued E. Classes of financial instruments
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:
Category Class
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
Loans and receivables Current accounts with Bank Indonesia
Current accounts with other banks Placements with Bank Indonesia and other banks
Marketable securities Other receivables - trade transaction
Securities purchased under resale agreements Loans and sharia financingreceivables
Consumer financing receivables Investment in lease financing
Acceptance receivables
Other assets Accrued income
Receivables from customer transactions
Receivables from sale of marketable securities
Receivables to policyholders Receivables related to ATM
and credit card transaction Receivables on
collateralized government bonds
Held-to-maturity investments Marketable securities
Government bonds Available-for-sale financial
assets Marketable securities
Government bonds Investments in shares - less than 20
These consolidated financial statements are originally issued in Bahasa.
PT BANK MANDIRI PERSERO Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2015 and for the year then ended Expressed in millions of Rupiah, unless otherwise stated
38
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
c. Financial instruments continued E. Classes of financial instruments continued
Category Class
Sub-classes
Financial liabilities at fair value through profit or loss
Financial liabilities held for trading Derivative payables - non
hedging related Obligation due immediately
Financial liabilities at amortised cost
Deposits from customers Demandwadiah deposits
Savingwadiah deposits Time deposits
Deposits from other banks Demandwadiah and
savingwadiah deposits Inter-bank call money
Time deposits Financial
liabilities Securities sold under repurchase agreements
Acceptance payables Marketable securities issued
Accrued expenses
Other liabilities Payable to customers
Guarantee deposits Payable from purchase of
marketable securities Liabilities related to ATM and
credit card transaction Subordinated loans
Off-balance sheet
financial instruments
Committed 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 presented in the consolidated statement of financial position 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. This means that the right to set off:
a. Must not be contingent on a future event, and
b. Must be legally enforceable in all of the following circumstances:
i. The normal course of business
ii. The event of default
iii. The event of insolvency or bankruptcy
