OTHER ASSETS DBS Indonesia FS 2016
15. TAXATION continued c.
Aset pajak tangguhan lanjutan c. Deferred tax assets continued 2016 Saldo awal Beginning balance Dikreditkan dibebankan ke pos laba rugi Credited charged to profit or loss Dibebankan Dikreditkan ke saldo ekuitas Charged credited to equity Saldo akhir Ending balance Net book value of - - Nilai buku aset tetap 3,896 621 - 3,275 fixed assets - Penyisihan untuk bonus 32,695 932 - 31,763 Provision for bonuses - - Kerugian yang belum Unrealised losses - direalisasi atas from changes in fair perubahan nilai wajar value of marketable efek-efek dan Obligasi securities and Pemerintah 4,638 12,914 - 17,552 Government Bonds - Kerugiankeuntungan yang belum direalisasi Unrealised lossesgains - atas efek-efek dan on available-for-sale Obligasi Pemerintah yang marketable securities tersedia untuk dijual 8,838 - 6,208 2,630 and Government Bonds Jumlah aset pajak tangguhan 239,914 140,562 2,909 377,567 Total deferred tax assets 2015 Saldo awal Beginning balance Dikreditkan dibebankan ke pos laba rugi Credited charged to profit or loss Dikreditkan dibebankan ke saldo ekuitas Credited charged to equity Saldo akhir Ending balance Asetliabilitas pajak Deferred tax assets tangguhan: liabilities: - Cadangan kerugian penurunan Allowance for impairment - nilai aset keuangan dan aset losses on financial assets yang bukan aset keuangan 67,470 116,195 - 48,725 and non-financial assets - Penghapusan pinjaman yang diberikan 43,913 159,781 - 203,694 Loan writen off - - Penyisihan imbalan Provision for employee - kerja karyawan 30,235 5,865 1,222 34,878 benefits Net book value of - - Nilai buku aset tetap 6,041 2,145 - 3,896 fixed assets - Penyisihan untuk bonus 26,050 6,645 - 32,695 Provision for bonuses - - Kerugian yang belum Unrealised losses - direalisasi atas from changes in fair perubahan nilai wajar value of marketable efek-efek dan Obligasi securities and Pemerintah 5,978 1,340 - 4,638 Government Bonds - Kerugiankeuntungan yang belum direalisasi Unrealised lossesgains - atas efek-efek dan on available-for-sale Obligasi Pemerintah yang marketable securities tersedia untuk dijual 577 - 9,415 8,838 and Government Bonds Jumlah aset pajak tangguhan 179,110 52,611 8,193 239,914 Total deferred tax assetsd. Lain-lain
d. Others
Pada tanggal 29 Mei 2015, 11 Desember 2015 dan 9 September 2015, Bank melakukan pembetulan atas SPT tahunan 2010, 2011 dan 2013 dengan melakukan pembayaran masing-masing sebesar Rp 4.461, Rp 602 dan Rp 6.813 dan mencatat jumlah tersebut dalam laporan laba rugi tahun 2015 sebagai beban pajak penghasilan- penyesuaian di tahun sebelumnya. On 29 May 2015, 11 December 2015 and 9 September 2015, the Bank revised the 2010, 2011 and 2013 annual corporate income tax return SPT by paying amount of Rp 4,461, Rp 602 and Rp 6,813, respectively, and recorded them as income tax expense-prior year adjustment in profit or loss in 2015.Parts
» Dasar penyusunan laporan keuangan
» Basis SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar SUMMARY OF SIGNIFICANT ACCOUNTING
» Perubahan pernyataan standar akuntansi
» Changes to the statements of financial
» Changes to the statements of financial Instrumen keuangan Financial instruments
» Aset keuangan Financial assets
» Aset keuangan lanjutan Financial assets continued
» Liabilitas keuangan Financial liabilities
» Liabilitas keuangan lanjutan Financial liabilities continued
» Penentuan nilai wajar lanjutan Determination
» Penghentian pengakuan Derecognition Aset dan liabilitas keuangan lanjutan Financial
» Instrumen keuangan lanjutan Financial instruments continued
» Instrumen keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Financial instruments continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Foreign currency translation SUMMARY OF SIGNIFICANT ACCOUNTING
» Giro pada Bank Indonesia dan bank lain
» Current accounts with Bank Indonesia and
» Penempatan pada Bank Indonesia dan
» Efek-efek dan Obligasi Pemerintah
» Marketable securities and Government
» Instrumen keuangan derivatif SUMMARY OF SIGNIFICANT ACCOUNTING
» Derivative financial instruments SUMMARY OF SIGNIFICANT ACCOUNTING
» Instrumen keuangan derivatif lanjutan
» Derivative SUMMARY OF SIGNIFICANT ACCOUNTING
» Tagihan dan liabilitas akseptasi
» Acceptance receivables and payables
» Pinjaman yang diberikan SUMMARY OF SIGNIFICANT ACCOUNTING
» Loans SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset lain-lain dan liabilitas lain-lain
» Other assets and other liabilities
» Other SUMMARY OF SIGNIFICANT ACCOUNTING
» Perpajakan SUMMARY OF SIGNIFICANT ACCOUNTING
» Taxation SUMMARY OF SIGNIFICANT ACCOUNTING
» Perpajakan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Taxation continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Simpanan nasabah dan simpanan dari
» Pinjaman yang diterima SUMMARY OF SIGNIFICANT ACCOUNTING
» Borrowing SUMMARY OF SIGNIFICANT ACCOUNTING
» Liabilitas pensiun SUMMARY OF SIGNIFICANT ACCOUNTING
» Pension obligations SUMMARY OF SIGNIFICANT ACCOUNTING
» Liabilitas pensiun lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Pension obligations continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Surat utang subordinasi SUMMARY OF SIGNIFICANT ACCOUNTING
» Subordinated note SUMMARY OF SIGNIFICANT ACCOUNTING
» Pendapatan dan beban provisi dan komisi
» IKHTISAR PENGGUNAAN DBS Indonesia FS 2016
» Cadangan kerugian penurunan nilai aset Menentukan
» Determining USE OF CRITICAL ACCOUNTING ESTIMATES
» Imbalan pensiun Pensions USE OF CRITICAL ACCOUNTING ESTIMATES
» Berdasarkan mata uang By currency
» Berdasarkan kolektibilitas Bank Indonesia
» By collectibility as per Bank Indonesia
» Berdasarkan mata uang PENEMPATAN PADA BANK INDONESIA DAN
» By currency PENEMPATAN PADA BANK INDONESIA DAN
» Berdasarkan jenis dan mata uang
» Cadangan kerugian penurunan nilai
» Allowance for impairment losses
» GIRO PADA BANK LAIN EFEK – EFEK OBLIGASI PEMERINTAH
» GOVERNMENT BONDS DBS Indonesia FS 2016
» TAGIHAN DAN LIABILITAS DERIVATIF DERIVATIVE RECEIVABLES AND PAYABLES
» DERIVATIVE RECEIVABLES AND PAYABLES
» By currency TAGIHAN AKSEPTASI ACCEPTANCE RECEIVABLES
» Berdasarkan jenis PINJAMAN YANG DIBERIKAN LOANS
» By type PINJAMAN YANG DIBERIKAN LOANS
» Berdasarkan sektor ekonomi By economic sector
» Pinjaman yang direstrukturisasi LOANS continued d.
» Restructured loans LOANS continued d.
» Pinjaman sindikasi LOANS continued f.
» Syndicated loans LOANS continued f.
» Nilai tercatat diamortisasi dari pinjaman
» FIXED ASSETS 2016 DBS Indonesia FS 2016
» OTHER ASSETS DBS Indonesia FS 2016
» Utang pajak kini PERPAJAKAN TAXATION
» Current tax payable PERPAJAKAN TAXATION
» TAXATION continued b. DBS Indonesia FS 2016
» Aset pajak tangguhan TAXATION continued b.
» Deferred tax assets TAXATION continued b.
» Lain-lain TAXATION continued c.
» Others TAXATION continued c.
» TAXATION continued e. DBS Indonesia FS 2016
» Simpanan nasabah yang diblokir sebagai
» Nilai tercatat diamortisasi dari simpanan
» SIMPANAN DARI BANK LAIN DEPOSITS FROM OTHER BANKS
» ACCEPTANCE PAYABLES DBS Indonesia FS 2016
» PINJAMAN YANG DITERIMA BORROWING
» BORROWING Sumitomo Mitsui Trust Bank Ltd
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» PENYISIHAN IMBALAN KERJA KARYAWAN PROVISIONS FOR EMPLOYEE BENEFITS
» Beban imbalan kerja karyawan
» Employee benefits expense PROVISIONS FOR
» Penyisihan imbalan kerja karyawan
» Provisions for employee benefits
» Mutasi penyisihan imbalan kerja karyawan
» Asumsi-asumsi Key PROVISIONS FOR
» SURAT UTANG SUBORDINASI SUBORDINATED NOTE
» SUBORDINATED NOTE continued DBS Indonesia FS 2016
» PENDAPATAN BUNGA INTEREST INCOME
» INTEREST INCOME continued DBS Indonesia FS 2016
» BEBAN BUNGA INTEREST EXPENSE
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» SALARIES AND ALLOWANCE EXPENSES 2016
» Berdasarkan jenis KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» By type KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» Berdasarkan kolektibilitas KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» By collectability KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» NET OPEN POSITION DBS Indonesia FS 2016
» Pihak-pihak RELATED PARTY TRANSACTIONS
» The Bank entered into certain transactions
» Aset RELATED PARTY TRANSACTIONS continued a.
» Assets RELATED PARTY TRANSACTIONS continued a.
» Liabilitas kepada pihak berelasi
» Pendapatan dan biaya dari pihak berelasi
» Income and expense from related parties
» RELATED PARTY TRANSACTIONS continued d.
» Commitments RELATED PARTY TRANSACTIONS continued e.
» MANAJEMEN RISIKO RISK MANAGEMENT
» RISK MANAGEMENT continued a.
» RISK MANAGEMENT continued b.
» RISK MANAGEMENT continued c.
» Risiko operasional RISK MANAGEMENT continued c.
» Operational risk RISK MANAGEMENT continued c.
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