Revenue from Fund Management by the Bank as Mudharib continued
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
s. Imbalan Kerja lanjutan s. Employee Benefits continued Program imbalan pasti dan imbalan kerja jangka panjang lainnya lanjutan Defined benefit plan and other long-term employee benefits continued Biaya jasa lalu diakui sebagai beban pada tanggal yang lebih awal antara ketika amandemen atau kurtailmen program terjadi, dan ketika biaya restrukturisasi atau pesangon diakui, sehingga biaya jasa lalu yang belum vested tidak lagi dapat ditangguhkan dan diakui selama periode vesting masa depan. Past service costs are recognized as expense at the earlier date between the amendments or curtailment program occurs, and when the costs of restructuring or severance is recognized, therefore, unvested past service cost can no longer be deferred and recognized over the future vesting period. t. Perpajakan t. Taxation Efektif sejak tanggal 1 Januari 2015, Bank menerapkan PSAK No. 46 Revisi 2014, ”Pajak Penghasilan”. Penerapan PSAK ini tidak menimbulkan perubahan yang besar terhadap pelaporan keuangan dan pengungkapan dalam laporan keuangan. Effective from January 1, 2015, Bank adopted SFAS No. 46 Revised 2014, Income Taxes. The adoption of the SFAS has no significant impact on the financial reporting and disclosures in the financial statement. Beban pajak tahun berjalan ditetapkan berdasarkan taksiran penghasilan kena pajak tahun berjalan. Aset dan liabilitas pajak tangguhan diakui atas perbedaan temporer aset dan liabilitas antara pelaporan komersial dan pajak pada setiap tanggal pelaporan. Current tax expense is provided based on the estimated taxable income for the current year. Deferred tax assets and liabilities are recognized for temporary differences between the financial and the tax bases of assets and liabilities at each reporting date. Aset pajak tangguhan diakui untuk seluruh perbedaan temporer yang boleh dikurangkan dan saldo rugi fiskal yang belum dikompensasikan, sepanjang perbedaan temporer dan rugi fiskal yang belum dikompensasikan tersebut dapat dimanfaatkan untuk mengurangi laba fiskal pada masa yang akan datang. Deferred tax assets are recognized for all deductible temporary differences and carry forward of uncompensated tax losses to the extent that it is probable for temporary differences and carry forward of uncompensated tax losses to be utilized in deducting future taxable profit. Jumlah tercatat aset pajak tangguhan ditelaah pada setiap tanggal posisi keuangan dan nilai tercatat aset pajak tangguhan tersebut diturunkan apabila tidak lagi terdapat kemungkinan besar bahwa laba fiskal yang memadai akan tersedia untuk mengkompensasi sebagian atau semua manfaat aset pajak tangguhan. The carrying amount of deferred tax assets is reviewed at each reporting date and is reduced when it is no longer probable that sufficient taxable profits will be available to compensate part or all of the benefit of the deferred tax assets. Perubahan terhadap liabilitas pajak diakui pada saat surat ketetapan pajak diterima, atau apabila diajukan keberatan dan atau banding oleh Bank, pada saat telah ada keputusan atas banding dan atau keberatan tersebut. Amendment to tax obligation is recorded when an assessment letter is received or, if objected to or appealed against by the Bank, when the result of such appeal or objection is determined. Aset dan liabilitas atas pajak tangguhan dan pajak kini dapat saling hapus apabila terdapat hak yang berkekuatan hukum untuk melakukan saling hapus. Assets and liabilities on deferred tax and current tax can be offset if there is a legal enforceable right to offset.Parts
» Annual Report BRISyariah 2015
» Kantor Layanan Syariah Produk pembiayaan Financing
» Sharia Services Outlets Produk pembiayaan Financing
» Electronic Network Produk pembiayaan Financing
» Tabungan BRISyariah iB Jaringan Elektronik
» Giro BRISyariah iB Jaringan Elektronik
» Deposito BRISyariah iB Jaringan Elektronik
» KPR BRISyariah iB KPR BRISyariah iB
» Qardh Beragun Emas BRISyariah iB
» KMG BRISyariah iB KMG BRISyariah iB
» Fungsi Pengelolaan Global Market
» Global Market Management Function
» Fungsi International Banking Jaringan Elektronik
» International Banking Function International Banking Services
» International Banking Services Produk pembiayaan Financing
» Business Service and Support Function
» Financial Institution Produk pembiayaan Financing
» Fungsi Bisnis Support Service
» Investment Banking Produk pembiayaan Financing
» Assets and Liabilities Management ALMA
» Produk penghimpunan dana funding Changes in the Board of Commissioners
» Perubahan Dewan Komisaris Annual Report BRISyariah 2015
» Independence of the Board of Commissioners
» Independensi Dewan Komisaris Annual Report BRISyariah 2015
» Changes in the Board of Directors
» Perubahan Direksi Annual Report BRISyariah 2015
» Independensi Direksi Independent Board of Director
» Duties and Responsibilities of the Board of Directors
» Tugas dan Tanggung Jawab Direksi
» Rapat Direksi Annual Report BRISyariah 2015
» Audit Committee Komite Audit
» Risk Monitoring Committe Annual Report BRISyariah 2015
» Komite Pemantau Risiko Annual Report BRISyariah 2015
» Remuneration and Nomination Committee
» Pendirian Bank dan Informasi Umum Bank
» Pendirian Bank dan Informasi Umum lanjutan
» Bank Establishment UMUM lanjutan GENERAL continued
» Dewan Komisaris, UMUM lanjutan GENERAL continued
» Dasar Penyajian Laporan Keuangan Basis of Financial Statements Presentation
» Dasar Penyajian Laporan Keuangan lanjutan
» Basis of Financial Statements Presentation continued
» Transaksi dengan Pihak-Pihak Berelasi Transaction with Related Parties
» Cadangan Kerugian Penurunan Nilai Aset Produktif dan Aset Non-Produktif
» Allowance for Impairment Losses on Earning and Non-Earning Assets
» Cadangan Kerugian Penurunan Nilai Aset Produktif dan Aset Non-Produktif lanjutan
» Allowance for Impairment Losses on Earning
» Giro dan Penempatan pada Bank Indonesia Current Accounts and Placements with
» Giro dan Penempatan pada Bank Lain Current Accounts and Placements with
» Investasi pada Surat Berharga Investments in Marketable Securities
» Investasi pada Surat Berharga
» Investments in Marketable Securities continued
» Piutang Receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pinjaman Qardh Funds of Qardh
» Pembiayaan Financing SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pembiayaan lanjutan Financing continued
» Aset yang Diperoleh untuk Ijarah Assets Acquired for Ijarah
» Aset Tetap Premises and Equipment
» Aset Tetap lanjutan Premises and Equipment continued
» Liabilitas Segera Obligations Due Immediately
» Simpanan dari Nasabah dan Bank Lain Deposits from Customers and Other Banks
» Dana Syirkah Temporer Temporary Syirkah Funds
» Dana Syirkah Temporer lanjutan Temporary Syirkah Funds continued
» Pendapatan Pengelolaan Dana oleh Bank sebagai Mudharib
» Revenue from Fund Management by the Bank as Mudharib
» Pendapatan Pengelolaan Dana oleh Bank sebagai Mudharib lanjutan
» Revenue from Fund Management by the Bank as Mudharib continued
» Hak Pihak Ketiga atas Bagi Hasil Dana Syirkah Temporer
» Third Parties Share on Returns of Temporary Syirkah Funds
» Hak Pihak Ketiga atas Bagi Hasil Dana Syirkah Temporer lanjutan
» Third Parties Share on Returns of Temporary Syirkah Funds continued
» Pendapatan Imbalan Jasa Perbankan Fee Based Income from Banking Services
» Imbalan Kerja Employee Benefits
» Imbalan Kerja lanjutan Employee Benefits continued
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penggunaan Pertimbangan dan Estimasi dan Akuntansi yang Signifikan lanjutan
» Use of Significant Accounting Judgment and Estimates continued
» Transaksi dan Saldo Mata Uang Asing Transaction and Balance in Foreign
» Transaksi dan Saldo Mata Uang Asing lanjutan Transaction and Balance in Foreign currency continued
» Pinjaman yang diterima Fund borrowing Perubahan kebijakan akuntansi dan pengungkapan
» Changes in accounting policies and disclosures
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» Perubahan kebijakan akuntansi dan pengungkapan lanjutan
» Changes in accounting policies and disclosures continued
» GIRO DAN PENEMPATAN PADA BANK INDONESIA
» CURRENT ACCOUNTS AND PLACEMENTS WITH BANK INDONESIA
» GIRO DAN PENEMPATAN PADA BANK INDONESIA lanjutan
» CURRENT ACCOUNTS AND PLACEMENTS WITH BANK INDONESIA continued
» GIRO DAN PENEMPATAN PADA BANK LAIN CURRENT ACCOUNTS AND PLACEMENTS
» GIRO DAN PENEMPATAN PADA BANK LAIN lanjutan
» CURRENT ACCOUNTS AND PLACEMENTS WITH OTHER BANKS lanjutan
» INVESTASI PADA SURAT BERHARGA lanjutan
» INVESTMENTS IN MARKETABLE SECURITIES continued PIUTANG RECEIVABLES
» PIUTANG lanjutan RECEIVABLES continued
» PINJAMAN QARDH lanjutan FUNDS OF QARDH continued
» PEMBIAYAAN MUDHARABAH MUDHARABAH FINANCING
» PEMBIAYAAN MUDHARABAH lanjutan MUDHARABAH FINANCING continued
» PEMBIAYAAN MUSYARAKAH lanjutan MUSYARAKAH FINANCING continued
» BAGI HASIL YANG BELUM DIBAGIKAN UNDISTRIBUTED REVENUE SHARING
» GIRO WADIAH WADIAH DEMAND DEPOSITS
» TABUNGAN WADIAH WADIAH SAVINGS DEPOSITS
» SIMPANAN DARI BANK LAIN DEPOSITS FROM OTHER BANKS
» PINJAMAN YANG DITERIMA FUND BORROWING
» PINJAMAN YANG DITERIMA lanjutan FUND BORROWING continued
» UTANG PAJAK lanjutan TAXES PAYABLE continued
» UTANG PAJAK lanjutan Komite Remunerasi dan Nominasi
» TAXES PAYABLE continued Komite Remunerasi dan Nominasi
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» TABUNGAN MUDHARABAH MUDHARABAH SAVINGS DEPOSITS
» DEPOSITO MUDHARABAH MUDHARABAH TIME DEPOSITS
» DEPOSITO MUDHARABAH lanjutan MUDHARABAH TIME DEPOSITS continued
» EKUITAS EQUITY Komite Remunerasi dan Nominasi
» EKUITAS lanjutan EQUITY continued
» PENDAPATAN DARI JUAL BELI INCOME FROM SALES AND PURCHASES
» PENDAPATAN BAGI HASIL INCOME FROM PROFIT SHARING
» PENDAPATAN DARI IJARAH - NETO INCOME FROM IJARAH - NET
» PENDAPATAN USAHA UTAMA LAINNYA OTHER MAIN OPERATING INCOME
» HAK PIHAK KETIGA ATAS BAGI HASIL THIRD PARTIES’ SHARE ON RETURN
» PENDAPATAN USAHA LAINNYA OTHER OPERATING INCOME
» BEBAN CADANGAN KERUGIAN PENURUNAN NILAI ASET PRODUKTIF DAN NON-PRODUKTIF
» BEBAN GAJI DAN TUNJANGAN SALARIES AND BENEFITS EXPENSE
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSE
» PENDAPATAN DAN BEBAN NON-USAHA – NETO
» NON-OPERATING INCOME AND EXPENSES – NET
» INFORMASI MENGENAI KOMITMEN DAN KONTINJENSI
» INFORMATION ON COMMITMENTS AND CONTINGENCIES
» ESTIMASI LIABILITAS IMBALAN KERJA ESTIMATED LIABILITIES FOR EMPLOYEE
» ESTIMASI LIABILITAS IMBALAN KERJA lanjutan
» ESTIMATED LIABILITIES FOR EMPLOYEE BENEFITS continued
» ESTIMATED LIABILITIES FROM EMPLOYEE BENEFITS continued
» JAMINAN PEMERINTAH Komite Remunerasi dan Nominasi
» GOVERNMENT GUARANTEES Komite Remunerasi dan Nominasi
» Jenis hubungan dan unsur transaksi berelasi Type of relationships and related parties transactions
» Jenis hubungan dan unsur transaksi berelasi lanjutan
» Type of relationships and related parties transactions continued
» Transaksi pihak-pihak berelasi Transaction with related parties
» INFORMASI MENGENAI TRANSAKSI DENGAN PIHAK BERELASI lanjutan
» Transaksi pihak-pihak berelasi lanjutan Transaction with related parties continued
» Risiko Pembiayaan Financing Risk
» Risiko Pembiayaan lanjutan Financing Risk continued
» Risiko Pasar lanjutan Market Risk continued
» Risiko Likuiditas Liquidity Risk
» Risiko Likuiditas lanjutan Liquidity Risk continued
» Risiko Operasional Operational Risk
» Risiko Operasional lanjutan Operational Risk continued
» Risiko Hukum lanjutan Legal Risk continued
» Risiko Kepatuhan Compliance Risk
» NILAI WAJAR ASET DAN LIABILITAS KEUANGAN FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
» NILAI WAJAR ASET DAN LIABILITAS KEUANGAN lanjutan
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» INFORMASI PENTING LAINNYA OTHER SIGNIFICANT INFORMATION
» INFORMASI PENTING LAINNYA lanjutan OTHER
Show more