Basis of Financial Statements Presentation continued
2. IKHTISAR KEBIJAKAN AKUNTANSI lanjutan
2. SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES continuedb. Transaksi
dengan Pihak-Pihak Berelasi lanjutanb. Transactions with
Related Parties continued Suatu pihak dianggap pihak berelasi dengan Bank jika: A party is considered as a related party of the Bank if: 1 langsung atau tidak langsung yang melalui satu atau lebih perantara, suatu pihak i mengendalikan, atau dikendalikan oleh, atau berada di bawah pengendalian bersama, dengan Bank; ii memiliki kepentingan dalam Bank yang memberikan pengaruh signifikan atas Bank; atau iii memiliki pengendalian bersama atas Bank; 1 a party directly or indirectly through one or more intermediaries, a party i controls, or controlled by, or under common control with the Bank; ii has substantial importance in the Bank that gives significant influence to the Bank; or iii has joint control on the Bank; 2 suatu pihak yang berelasi dengan Bank; 2 a party which is related to the Bank; 3 suatu pihak adalah ventura bersama di mana Bank sebagai venture; 3 a party is a joint venture in which the Bank acts as a venturer; 4 suatu pihak adalah anggota dari personil dari manajemen kunci Bank; 4 a party is a member of the key management personnel of the Bank; 5 suatu pihak adalah anggota keluarga dekat dari individu yang diuraikan dalam butir 1 atau 4; 5 a party is a close family member of an individual as described in point 1 or 4; 6 suatu pihak adalah entitas yang dikendalikan, dikendalikan bersama atau dipengaruhi signifikan oleh atau untuk pihak yang memiliki hak suara signifikan pada beberapa entitas, langsung maupun tidak langsung, yaitu individu seperti diuraikan dalam butir 4 atau 5; dan 6 a party is an entity that is controlled, jointly controlled or significantly influenced by or has significant voting rights in several entities, directly or indirectly, which are individuals describe in point 4 or 5; and 7 suatu pihak adalah suatu program imbalan pasca kerja untuk imbalan kerja dari Bank atau entitas yang terkait dengan Bank. 7 a party is a post-employment benefit plan program for the employee benefit of either the Bank or its related party. Transaksi ini dilakukan berdasarkan persyaratan yang disetujui oleh kedua belah pihak, dimana persyaratan tersebut mungkin tidak sama dengan transaksi lain yang dilakukan dengan pihak-pihak yang tidak berelasi. The transaction is based on terms agreed by both parties, where by such requirements may differ from other transactions undertaken with non-related parties. Seluruh transaksi dan saldo yang material dengan pihak-pihak berelasi diungkapkan dalam catatan atas laporan keuangan yang relevan dan rinciannya telah disajikan dalam Catatan 37 atas laporan keuangan. Selanjutnya, saldo dan transaksi yang material antara Bank dengan Pemerintah Negara Republik Indonesia RI dan entitas lain yang berelasi dengan Pemerintah Negara RI juga diungkapkan dalam Catatan 37 tersebut. All material transactions and balances with related parties are disclosed in the relevant notes to the financial statements and the details are presented in Note 37 of the financial statements. Furthermore, material balances and transactions between Bank and the Government of the Republic of Indonesia RI and other entities related to the Government of the Republic of Indonesia are also presented in Note 37. BRISyariah •LaporanTahunan2013|2013AnnualReport 168 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 202. IKHTISAR KEBIJAKAN AKUNTANSI lanjutan
Parts
» Annual Report BRISyariah 2013
» Giro BRISyariah iB Deposito BRISyariah iB
» KPR BRISyariah iB KPR BRISyariah iB
» KKB BRISyariah iB KKB BRISyariah iB
» Pembiayaan Kepemilikan PKEBRISyariahiBGoldFinancing
» Gunawan Yasni KMG BRISyariah iB Multi Purpose Ownership KMG BRISyariah
» Line Of Bussiness LOB 2. Line Of Support LOS Risk Management 2. Compliance Desk
» RISIKO PEMBIAYAAN Annual Report BRISyariah 2013
» RISIKO PASAR RISIKO LIKUIDITAS MARKET RISK
» LIQUIDITY RISK RISIKO OPERASIONAL
» OPERATIONAL RISK Annual Report BRISyariah 2013
» RISIKO KEPATUHAN COMPLIANCE RISK
» Pendirian Bank dan Informasi Umum
» UMUM UMUM lanjutan UMUM lanjutan
» Boards of Commissioners, Directors, Sharia Supervisory Board and Employees
» UMUM lanjutan Annual Report BRISyariah 2013
» Dasar Penyajian Laporan Keuangan
» Basis of Financial Statements Presentation Pernyataan Kepatuhan
» Basis of Financial Statements Presentation continued
» Transaksi dengan Pihak-Pihak Berelasi
» Transactions with Related Parties
» Cadangan Allowance for Possible Losses on Earning and Non-Earning Assets
» Cadangan Allowance for Possible Losses on Earning and Non-Earning Assets continued
» Allowance for Possible Losses on Earning and Non-Earning Assets continued
» Giro dan Penempatan pada Bank Indonesia
» Current Accounts and Placements with Bank Indonesia
» Current Accounts with Other Banks
» Investasi pada Surat Berharga
» Investments in Marketable Securities
» Investasi pada Surat Berharga lanjutan
» Pinjaman Qardh lanjutan SUMMARY
» Aset yang Diperoleh untuk Ijarah
» Aset Tetap Premises and Equipment
» Premises and Equipment continued
» Liabilitas Segera Obligations Due Immediately
» Simpanan dari Nasabah dan Bank Lain
» Deposits from Customers and Other Banks
» Dana Syirkah Temporer SUMMARY
» Temporary Syirkah Funds SUMMARY
» Dana Syirkah Temporer lanjutan
» Temporary Syirkah Funds continued
» Pendapatan Pengelolaan Dana oleh Bank
» Hak Pihak Ketiga atas Bagi Hasil Dana
» Pendapatan Imbalan Jasa Perbankan
» Fee Based Income from Banking Services
» Employee Benefits Imbalan kerja jangka pendek
» Imbalan Kerja lanjutan SUMMARY
» Employee Benefits continued Program pensiun iuran pasti lanjutan
» Taxation continued Penggunaan Pertimbangan dan Estimasi
» Penggunaan Pertimbangan dan Estimasi
» IKHTISAR KEBIJAKAN AKUNTANSI lanjutan
» The annual average bonus rate and Minimum
» GIRO PADA BANK LAIN lanjutan
» By Purpose: INVESTMENTS IN MARKETABLE SECURITIES
» INVESTASI PADA SURAT BERHARGA INVESTASI
» INVESTASI Annual Report BRISyariah 2013
» PIUTANG RECEIVABLES Annual Report BRISyariah 2013
» PIUTANG lanjutan RECEIVABLES continued
» PIUTANG lanjutan Annual Report BRISyariah 2013
» RECEIVABLES continued Annual Report BRISyariah 2013
» PINJAMAN QARDH FUNDS OF QARDH
» PINJAMAN QARDH lanjutan FUNDS OF QARDH continued
» PINJAMAN QARDH lanjutan Annual Report BRISyariah 2013
» FUNDS OF QARDH continued PEMBIAYAAN MUDHARABAH MUDHARABAH FINANCING
» PEMBIAYAAN MUDHARABAH lanjutan Annual Report BRISyariah 2013
» MUDHARABAH FINANCING continued Annual Report BRISyariah 2013
» MUDHARABAH FINANCING continued PEMBIAYAAN MUSYARAKAH MUSYARAKAH FINANCING
» PEMBIAYAAN MUSYARAKAH lanjutan Annual Report BRISyariah 2013
» MUSYARAKAH FINANCING continued Annual Report BRISyariah 2013
» ASET YANG DIPEROLEH UNTUK IJARAH ASSETS ACQUIRED FOR IJARAH
» ASET TETAP lanjutan PREMISES AND EQUIPMENT continued
» LIABILITAS SEGERA lanjutan OBLIGATIONS DUE IMMEDIATELY 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
» UTANG PAJAK lanjutan TAXES PAYABLE continued
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» TABUNGAN MUDHARABAH MUDHARABAH SAVINGS DEPOSITS DEPOSITO MUDHARABAH MUDHARABAH TIME DEPOSITS
» DEPOSITO MUDHARABAH lanjutan MUDHARABAH TIME DEPOSITS continued
» EKUITAS EQUITY Annual Report BRISyariah 2013
» 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 PENYISIHAN KERUGIAN ASET PRODUKTIF DAN NON-PRODUKTIF -
» BEBAN GAJI DAN TUNJANGAN SALARIES AND BENEFITS
» UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE
» PENDAPATAN DAN Annual Report BRISyariah 2013
» INFORMASI MENGENAI Annual Report BRISyariah 2013
» ESTIMASI LIABILITAS IMBALAN KERJA ESTIMATED
» ESTIMASI LIABILITAS Annual Report BRISyariah 2013
» JAMINAN PEMERINTAH Annual Report BRISyariah 2013
» GOVERNMENT GUARANTEES Annual Report BRISyariah 2013
» Type of relationships and related parties transactions continued
» Transaction with related parties
» Transaction with related parties continued
» INFORMASI MENGENAI TRANSAKSI DENGAN PIHAK BERELASI lanjutan
» ANALISA JATUH TEMPO MATURITY ANALYSIS
» ANALISA JATUH TEMPO lanjutan MATURITY ANALYSIS continued
» Manajemen Risiko Kredit MANAJEMEN RISIKO RISK MANAGEMENT
» Credit Risk Management MANAJEMEN RISIKO RISK MANAGEMENT
» Manajemen Risiko Kredit lanjutan
» Credit Risk Management continued
» Risiko Likuiditas Liquidity Risk
» Risiko Likuiditas lanjutan Liquidity Risk continued
» Risiko Operasional Operational Risk
» Risiko Operasional lanjutan Operational Risk continued
» Risiko Hukum MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Legal Risk MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Risiko Hukum lanjutan MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Legal Risk continued MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Risiko Reputasi Reputational Risk
» Risiko Strategis Strategic Risk
» Risiko Strategis lanjutan Strategic Risk continued
» Risiko Kepatuhan lanjutan Compliance Risk continued
» PERJANJIAN KERJASAMA COOPERATION AGREEMENTS
» PERJANJIAN KERJASAMA lanjutan COOPERATION AGREEMENTS continued
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