Prinsip konsolidasi lanjutan Principles of consolidation continued
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
b. Prinsip konsolidasi lanjutan b. Principles of consolidation continued Seluruh saldo dan transaksi termasuk keuntungankerugian yang belum direalisasi antar Bank dan entitas anak yang signifikan dieliminasi untuk mencerminkan posisi keuangan dan hasil usaha konsolidasian Bank dan entitas anak sebagai satu kesatuan usaha. All significant balances and transactions, including unrealized gainslosses between Bank and Subsidiary are eliminated to reflect the consolidated financial position and results of operations of Bank and its Subsidiary as a single entity. Laporan keuangan konsolidasian disusun dengan menggunakan kebijakan akuntansi yang sama untuk peristiwa dan transaksi sejenis dalam kondisi yang sama. Apabila laporan keuangan entitas anak menggunakan kebijakan akuntansi yang berbeda dari kebijakan akuntansi yang digunakan dalam laporan keuangan konsolidasi, maka dilakukan penyesuaian yang diperlukan terhadap laporan keuangan entitas anak tersebut, kecuali untuk akun-akun dan transaksi syariah dari entitas anak yang dikonsolidasi. The consolidated financial statements are prepared using uniform accounting policies for transactions and events in similar circumstances. If the subsidiary’s financial statements use accounting policies different from those adopted in the consolidated financial statements, appropriate adjustments are made to the subsidiary’s financial statements, except for the Sharia accounts and transactions of the consolidated subsidiary. Kepentingan non-pengendali disajikan di ekuitas dalam laporan posisi keuangan konsolidasian dan dinyatakan sebesar proporsi pemegang saham non-pengendali atas laba tahun berjalan dan ekuitas entitas anak tersebut sesuai dengan persentase kepemilikan pemegang saham non-pengendali pada entitas anak tersebut. The non-controlling interest is presented in the equity of the consolidated statements of financial position and represents the non- controlling shareholders’ proportionate share in the income for the year and equity of the Subsidiary based on the percentage of ownership of the non-controlling shareholders in the Subsidiary. c. Transaksi mata uang asing dan penjabaran c. ForeignParts
» Laporan Tahunan bank bjb 2011
» Obligasi VI bank bjb Tahun 2009 Dengan Tingkat Bond VI bank bjb in 2009 With Level Fixed Interest
» bjb Bank to Back Loan, which is a loan facility granted
» bank bjb meluncurkan sistem bjb TIP-FX. Online
» Suryaman Business Director Strengthen the reliability and exclusivity of bjb Priority
» Provide guidance to the management of bank bjb
» Persiapan dan Pelaksanaan RUPSLB bank bjb
» Pembukaan Kantor bank bjb bank bjb Office Opening
» Prinsip konsolidasi lanjutan Principles of consolidation continued
» Pendapatan provisi Perpajakan Taxation
» PENERAPAN AWAL PSAK NO. 50 REVISI 2006 DAN PSAK NO. 55 REVISI 2006 INITIAL ADOPTION
» KAS CASH GIRO PADA BANK INDONESIA CURRENT GIRO PADA BANK INDONESIA lanjutan CURRENT
» By term of credit agreements Non-performing loans by economic sector
» EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI MARKETABLE SECURITIES
» ASET TETAP FIXED ASSETS ASET TETAP lanjutan FIXED ASSETS continued
» ASET TETAP lanjutan FIXED ASSETS continued
» BORROWINGS PINJAMAN YANG DITERIMA lanjutan BORROWINGS continued
» PINJAMAN YANG DITERIMA lanjutan BORROWINGS continued
» PAJAK PENGHASILAN lanjutan INCOME TAX continued LIABILITAS LAIN-LAIN OTHER LIABILITIES
» MODAL SAHAM SHARE CAPITAL MODAL SAHAM lanjutan SHARE CAPITAL continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» AGIO SAHAM PREMIUM ON SHARE CAPITAL OTHER PAID-UP CAPITAL
» BEBAN OPERASIONAL LAINNYA lanjutan OTHER OPERATING EXPENSES continued
» ASET KEUANGAN Tingkat bagi hasil Deposito Mudharabah Profit sharing from Mudharabah Deposits
» ASET KEUANGAN IMBALAN KERJA EMPLOYEE BENEFITS
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» TRANSAKSI DENGAN PIHAK-PIHAK BERELASI RELATED PARTY TRANSACTIONS
» TRANSAKSI DENGAN PIHAK-PIHAK BERELASI lanjutan RELATED PARTY TRANSACTIONS continued
» INFORMASI SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» INFORMASI SEGMEN USAHA lanjutan SEGMENT INFORMATION continued RISIKO KREDIT CREDIT RISK
» RISIKO KREDIT lanjutan CREDIT RISK continued
» RISIKO KREDIT lanjutan CREDIT RISK continued RISIKO NILAI TUKAR CURRENCY RISK
» RISIKO NILAI TUKAR lanjutan CURRENCY RISK continued
» RISIKO LIKUIDITAS LIQUIDITY RISK
» RISIKO LIKUIDITAS lanjutan LIQUIDITY RISK continued
» RISIKO SUKU BUNGA INTEREST RATE RISK
» RISIKO SUKU BUNGA lanjutan INTEREST RATE RISK continued
» RISIKO OPERASIONAL OPERATIONAL RISK
» RISIKO OPERASIONAL lanjutan OPERATIONAL RISK continued RASIO LIABILITAS
» MANAJEMEN RISIKO RISK MANAGEMENT
» PERNYATAAN STANDAR REVISED STATEMENTS
» PENYELESAIAN LAPORAN COMPLETION OF
» Kanwil II Perjanjian kerjasama jasa full outsource system teknologi informasi core banking
» Back Cover Perjanjian kerjasama jasa full outsource system teknologi informasi core banking
» 38 11. Chronology of shares listing.
Show more