Pendapatan dan beban bunga lanjutan Interest income and expense continued

Laporan Tahunan 2012 ฀Annual฀Report฀•฀ bank bjb 399 Performance Good Corporate The original consolidated financial statements included herein are in the Indonesian language. PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years ended December 31, 2012 and 2011 Expressed in millions of rupiah, unless otherwise stated 59

2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

ab. Pajak penghasilan lanjutan ab. Income tax continued Aset dan kewajiban pajak tangguhan diukur berdasarkan tarif pajak yang akan berlaku pada tahun saat aset direalisasikan atau liabilitas diselesaikan berdasarkan peraturan perpajakan yang berlaku atau yang telah secara substantif telah diberlakukan pada tanggal laporan posisi keuangan. Pengaruh pajak terkait dengan penyisihan untuk danatau pembalikan seluruh perbedaan temporer selama tahun berjalan, termasuk pengaruh perubahan tarif pajak, diakui sebagai “Manfaat Beban Pajak Penghasilan, Tangguhan” dan termasuk dalam laba atau rugi neto tahun berjalan, kecuali untuk transaksi-transaksi yang sebelumnya telah langsung dibebankan atau dikreditkan ke ekuitas. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the year when the asset is realized or the liability is settled based on tax laws that have been enacted or substantively enacted as at statement financial position date. The related tax effects of the provisions for andor reversals of all temporary differences during the year, including the effect of change in tax rates, are recognized as “Income Tax Benefit Expense - Deferred” and included in the determination of net profit or loss for the year, except to the extent that they relate to items previously charged or credited to equity. Koreksi atas 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. ac. Imbalan kerja ac. Employee benefits Efektif 1 Januari 2012, Bank dan entitas anak menerapkan PSAK No. 24 Revisi 2010, “Imbalan Kerja”, yang mengatur perlakuan akuntansi dan pengungkapan atas imbalan kerja, baik jangka pendek misalnya pembayaran cuti tahunan, pembayaran cuti sakit dan jangka panjang misalnya, pembayaran cuti besar, manfaat kesehatan pasca-kerja. Bank dan entitas anak telah memilih metode koridor 10 untuk pengakuan keuntungan dan kerugian aktuaria. Bank dan entitas anak juga diharuskan untuk mengakui kewajiban dan beban pada saat karyawan telah memberikan jasa serta entitas telah menerima manfaat ekonomi dari jasa tersebut. Effective on January 1, 2012, the Bank and subsidiaries adopted SFAS No. 24 Revised 2010, “Employee Benefits”, which regulates the accounting and disclosure for employee benefits, both short-term e.g., paid annual leave, paid sick leave and long-term e.g., long-service leave, post-employment medical benefits. The Bank and subsidiaries have chosen the 10 corridor method for the recognition of actuarial gains and losses. The Bank and subsidiaries also require recognition of liability and expense when an employee has provided service and the entity consumes economic benefit arising from the service. Imbalan kerja jangka pendek Short-term employee benefits Imbalan kerja jangka pendek diakui pada saat terhutang kepada karyawan berdasarkan metode akrual. Short-term employee benefits are recognized when they become payable to the employees based on accrual basis. Imbalan kerja jangka panjang dan imbalan pasca kerja Long-term and post-employment benefits Imbalan kerja jangka panjang dan imbalan pasca kerja, seperti pensiun, cuti berimbalan jangka panjang, uang pisah, dan uang penghargaan, diatur berdasarkan Peraturan Perusahaan yang telah sesuai dengan Undang-undang Ketenagakerjaan No. 132003 “UU Ketenagakerjaan”. Long-term and post-employment employee benefits, such as pension, long service leave, severance pay and service pay, are organized based on the Company Regulations which are in accordance with the labour Law No. 132003 The “Labour Law.