Financial Report
ANNUAL REPORT
2012
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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