Pendapatan Pengelolaan Dana oleh Bank

BRISyariah ฀•฀Laporan฀Tahunan฀2013฀|฀2013฀Annual฀Report 183 The original financial statements included herein are in the Indonesian language. PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2013 and for the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 35

2. IKHTISAR KEBIJAKAN AKUNTANSI lanjutan

2. SUMMARY

OF SIGNIFICANT ACCOUNTING POLICIES continued

r. Pendapatan Imbalan Jasa Perbankan

r. Fee Based Income from Banking Services

Pendapatan imbalan jasa perbankan pada umumnya diakui pada saat kas diterima, kecuali premiumdiskonto yang belum diamortiasi diakui secara akrual. Fee based income from banking services are generally recognized when cash is received, except for the unamortized premiumdiscount which is recognized on an accrual basis.

s. Imbalan Kerja

s. Employee Benefits Imbalan kerja jangka pendek

Short-term employee benefits Imbalan kerja jangka pendek seperti upah, iuran jaminan sosial, cuti jangka pendek dan tunjangan hari raya diakui selama periode jasa diberikan. Short-term employee benefits such as salaries, social security contributions, short-term leaves and allowance of feast day are recognized during the period when services have been rendered. Program pensiun iuran pasti Defined contribution plan Iuran kepada dana pensiun sebesar persentase tertentu gaji pegawai yang menjadi peserta program pensiun iuran pasti Bank. Iuran dicadangkan dan diakui sebagai biaya ketika jasa telah diberikan oleh pegawai- pegawai tersebut dan pembayarannya dikurangkan dari utang iuran. Iuran terhutang dihitung berdasarkan jumlah yang tidak didiskontokan. Contribution payable to the pension fund equivalent to a certain percentage of salaries for qualified employees under the Bank’s defined contribution plan. The contribution is accrued and recognized as expense when services have been rendered by qualified employees and actual payments are deducted from the contribution payable. Contribution payable is measured using undiscounted amounts. Bank menerapkan PSAK No. 24 Revisi 2010 tentang “Imbalan Kerja”. Bank adopted SFAS No. 24 Revised 2010, ”Employee Benefits”. Imbalan pasca kerja dan imbalan kerja jangka panjang lainnya seperti cuti besar diakui sebagai biaya ketika jasa telah diberikan oleh pegawai yang memenuhi syarat. Imbalan kerja ditentukan berdasarkan peraturan Bank dan persyaratan minimum Undang-undang Tenaga Kerja No. 132003. The post-employment benefits and other long- term employee benefits such as grand leaves recognized as expense when services have been rendered by qualified employees. The benefits are determined based on Bank regulations and the minimum requirements of Labor Law No. 132003. Imbalan pasca-kerja dan imbalan kerja jangka panjang lainnya secara aktuaris ditentukan berdasarkan metode Projected Unit Credit. The post-employment benefits and other long- term employee benefits are actuarially determined using the Projected Unit Credit Method. Penyisihan biaya jasa masa lalu ditangguhkan dan diamortisasi selama sisa masa kerja rata- rata yang diharapkan dari karyawan yang memenuhi syarat tersebut. Selain itu, penyisihan untuk biaya jasa kini dibebankan langsung pada operasi tahunperiode berjalan. Provisions made pertaining to past service costs are deferred and amortized over the expected average remaining service years of the qualified employees. Furthermore, provisions for current service costs are directly charged to operations of the current yearperiod. BRISyariah ฀•฀Laporan฀Tahunan฀2013฀|฀2013฀Annual฀Report 184 The original financial statements included herein are in the Indonesian language. PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2013 and for the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 36

2. IKHTISAR KEBIJAKAN AKUNTANSI lanjutan