SimpananNasabah DepositsforCustomers DepositsFromOtherBank Borrowings

Financial Report ANNUAL REPORT 2012 - - - - 2. Girodantabungandinilaisebesarliabilitasbankkepadanasabah. Deposito dinilai sebesar jumlah pokok deposito yang tercantum dalamperjanjianantarabankdannasabah. GiroandsavingsBanksliabilitiestoarevaluedascustomers. Depositsarestatedat theprincipalamountof depositsrecordedin theagreementsbetweenbanksandcustomers. PTBANKSULUT CATATANATASLAPORANKEUANGANLanjutan UntukTahunyangBerakhirpada31Desember2012dan2011 DinyatakandalamRupiah,KecualidinyatakanLain

2. IKHTISARKEBIJAKANAKUNTANSILanjutan m. LiabilitasSegera

Liabilitas segera dicatat pada saat timbulnya liabilitas atau diterima perintah dari pemberi amanat, baik dari masyarakat maupun dari bank lain. Liabilitas segera disajikan sebesar jumlah yang akan dibayarkanataudiselesaikan. Sejaktanggal1Januari 2010,liabilitaspadaawalnyadiukurpadanilai wajar dan ditambah biaya transaksi yang dapat diatribusikan secara langsungdanmerupakanbiayatambahanuntukmemperolehliabilitas keuangan tersebut, dan setelah pengakuan awal, liabilitas segera dinyatakansebesarbiayaperolehandiamortisasi.

n. SimpananNasabah

Sejak tanggal 1 Januari 2010, Simpanan nasabah pada awalnya diukur pada nilai wajar dan ditambah biaya transaksi yang dapat diatribusikansecaralangsungdanmerupakanbiayatambahanuntuk memperoleh liabilitas keuangan tersebut, dan setelah pengakuan awal, simpanan nasabah dan bank lain dinyatakan sebesar biaya perolehandiamortisasi. Produksimpanandinilaisebagaiberikut: PTBANKSULUT NOTESTOTHEFINANCIALSTATEMENTContinued ForTheYearsEndedDecember31,2012and2011 ExpressedinRupiah,UnlessOtherwisestated SUMMARYOFACCOUNTINGPOLICIESContinued m. CurrentLiabilities Current liabilitiesarerecordedwhentheliabilitiesincurredor received orders fromauthorities, frompublic or other banks. Current liabilities arestatedattheamounttobepaidorsettled. Since January 1, 2010, liabilities were initially measured at fair value plus transaction costs that are directly attributable and the additional costs to obtain such financial liabilities, and after initial recognition, liabilitiesimmediatelystatedatamortizedacquisitioncost.

n. DepositsforCustomers

From the date of January 1, 2010, deposits from customers were initially measured at fair value plus transaction costs that are directly attributableandanadditional feeto obtainfinancial liability, and after initialrecognition,depositsfromcustomersandotherbanksarestated atamortizedacquisitioncost. Depositproductsarevaluedasfollows:

o. DepositsFromOtherBank

Fromthedateof January1, 2010, depositsfromanotherbankinitially measured at fair value plus transaction costs that are directly attributable and additional fee to obtain financial liability, and after initialrecognition,depositsfromcustomersandotherbanksarestated atamortizedacquisitioncost. Deposits fromother banks represent liabilities to other banks, in the form of giro, savings, interbank call money and time deposits. Deposits from other Banks expressed by the amount of liabilities to anotherbank.

p. Borrowings

Borrowings represent funds received from other banks and other parties with repayment liabilities in accordance with the terms of the agreement. Fromthedateof January1, 2010, borrowingsinitiallymeasuredat fair value plus transaction costs that are directly attributable and an additional fee to obtain the borrowings, and after initial recognition, borrowingsarestatedatamortizedacquisitioncost.

o. SimpanandariBankLain