Foreign Currency Transactions and Balances
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued g. Securities continued
Securities are stated net of allowance for possible losses and unamortized premiums or discount. Premiums and discounts are amortized using the straight-line method. Securities are derecognized from the consolidated balance sheet after the Bank has transferred all significant risk and rewards of the related securities.h. Government Bonds
Government Bonds represent bonds issued by the Government of the Republic of Indonesia. Government Bonds are stated based on the classification of the bonds, which accounting treatment is similar to those of securities as described in Note 2g above. For Government Bonds, which are traded in organized financial markets, fair value is generally determined by reference to quoted market bid prices by Bloomberg’s and quoted price by broker on the balance sheet date. For Government Bonds where there are no quoted market prices, a reasonable estimate of the fair value is calculated using the yield-to-maturity approach. Government Bonds was derecognized from the consolidated balance sheet after the Bank has transferred all significant risk and rewards of the related Government Bonds.i. Other Receivables - Trade Transactions
Other receivables - trade transactions represent receivables resulting from contracts for trade-related facilities given to customers, which are collectible when due, presented at their outstanding balances, net of allowance for possible losses.j. Securities PurchasedSold under ResellRepurchase Agreements
Securities purchased under resell agreements are presented as assets in the consolidated balance sheet at their resale price less unamortized interest and allowance for possible losses. The difference between the purchase price and the selling price is treated as unrealized unamortized interest income and is recognized as income during the period from the purchase of securities to the date of resell. Securities sold under repurchase agreements are presented as liabilities in the consolidated balance sheet at the repurchase price less unamortized interest. The difference between the selling price and the repurchase price is treated as a prepaid expense and is recognized as expense during the period from the sale of securities to the date of repurchase.Parts
» Recapitalization GENERAL continued b. Merger continued
» Initial Public Offering of the Bank’s Shares
» Quasi-Reorganization GENERAL continued d. Initial Public Offering of the Bank’s Shares continued
» Divestment of Government Share Ownership Structure and Management
» GENERAL continued g. Structure and Management continued
» Principles of Consolidation GENERAL continued g. Structure and Management continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued b. Principles of Consolidation continued
» Foreign Currency Transactions and Balances
» Transactions with Related Parties
» Placements with Bank Indonesia and Other Banks
» Securities SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued e. Cash and Cash Equivalents
» Government Bonds SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued g. Securities continued
» Other Receivables - Trade Transactions
» Securities PurchasedSold under ResellRepurchase Agreements
» Loans SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued g. Securities continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued l.
» Acceptances Receivable and Payable
» Investments in Shares of Stock
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Deposits from Customers SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued q. Other Assets
» Securities Issued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Income Tax SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Interest Income and Interest Expense
» Fees and Commissions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Post-Employment Benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Earning Per Share SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued CURRENT ACCOUNTS WITH BANK INDONESIA
» CURRENT ACCOUNTS WITH BANK INDONESIA continued CURRENT ACCOUNTS WITH OTHER BANKS
» CURRENT ACCOUNTS WITH OTHER BANKS continued
» PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS continued
» PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS continued SECURITIES
» SECURITIES continued SECURITIES continued
» SECURITIES continued Bank Mandiri Tbk (english)
» SECURITIES continued GOVERNMENT BONDS GOVERNMENT BONDS continued
» GOVERNMENT BONDS continued Bank Mandiri Tbk (english)
» OTHER RECEIVABLES - TRADE TRANSACTIONS continued
» SECURITIES PURCHASED WITH AGREEMENTS TO RESELL
» SECURITIES PURCHASED WITH AGREEMENTS TO RESELL continued
» DERIVATIVE RECEIVABLES AND PAYABLES continued
» LOANS Bank Mandiri Tbk (english)
» LOANS continued LOANS continued
» LOANS continued Bank Mandiri Tbk (english)
» ACCEPTANCES RECEIVABLE Bank Mandiri Tbk (english)
» ACCEPTANCES RECEIVABLE continued INVESTMENTS IN SHARES OF STOCK
» INVESTMENTS IN SHARES OF STOCK continued
» PREMISES AND EQUIPMENT Bank Mandiri Tbk (english)
» PREMISES AND EQUIPMENT continued
» OTHER ASSETS continued DEPOSITS FROM CUSTOMERS - DEMAND DEPOSITS
» DEPOSITS FROM CUSTOMERS - DEMAND DEPOSITS continued DEPOSITS FROM CUSTOMERS - SAVINGS DEPOSITS
» DEPOSITS FROM CUSTOMERS - TIME DEPOSITS
» DEPOSITS FROM CUSTOMERS - TIME DEPOSITS continued
» DEPOSITS FROM OTHER BANKS - DEMAND AND SAVINGS DEPOSITS continued
» DEPOSITS FROM OTHER BANKS - TIME DEPOSITS
» DEPOSITS FROM OTHER BANKS - TIME DEPOSITS continued
» SECURITIES SOLD WITH AGREEMENTS TO REPURCHASE
» ACCEPTANCES PAYABLE Bank Mandiri Tbk (english)
» ACCEPTANCES PAYABLE continued Bank Mandiri Tbk (english)
» SECURITIES ISSUED continued Bank Mandiri Tbk (english)
» Nil 2007 Bank Mandiri Tbk (english)
» FUND BORROWINGS Bank Mandiri Tbk (english)
» FUND BORROWINGS continued Bank Mandiri Tbk (english)
» ESTIMATED LOSSES ON COMMITMENTS AND CONTINGENCIES
» ESTIMATED LOSSES ON COMMITMENTS AND CONTINGENCIES continued
» TAXATION continued e. Deferred Tax Assets
» OTHER LIABILITIES Bank Mandiri Tbk (english)
» OTHER LIABILITIES continued Bank Mandiri Tbk (english)
» SUBORDINATED LOANS continued Bank Mandiri Tbk (english)
» MINORITY INTERESTS IN NET ASSETS OF CONSOLIDATED SUBSIDIARIES
» SHAREHOLDERS’ EQUITY Bank Mandiri Tbk (english)
» SHAREHOLDERS’ EQUITY continued Bank Mandiri Tbk (english)
» MANAGEMENT STOCK OPTION PLAN
» MANAGEMENT STOCK OPTION PLAN continued
» INTEREST INCOME Bank Mandiri Tbk (english)
» OTHER OPERATING INCOME - OTHERS
» PROVISION FOR POSSIBLE LOSSES ON EARNING ASSETS
» REVERSAL OF ALLOWANCE FOR POSSIBLE LOSSES - OTHERS - NET
» GAINSLOSSES FROM INCREASEDECREASE IN VALUE OF SECURITIES AND GOVERNMENT BONDS
» GENERAL AND ADMINISTRATIVE EXPENSES
» SALARIES AND EMPLOYEE BENEFITS
» SALARIES AND EMPLOYEE BENEFITS continued 2007 PENSION AND SEVERANCE
» PENSION AND SEVERANCE continued PENSION AND SEVERANCE continued
» PENSION AND SEVERANCE continued
» COMMITMENTS AND CONTINGENCIES Bank Mandiri Tbk (english)
» FOREIGN CURRENCY TRANSACTIONS continued RELATED PARTY TRANSACTIONS
» RELATED PARTY TRANSACTIONS continued
» RELATED PARTY TRANSACTIONS continued MATURITY PROFILE
» MATURITY PROFILE continued Bank Mandiri Tbk (english)
» MATURITY PROFILE continued SEGMENT INFORMATION
» SEGMENT INFORMATION continued Bank Mandiri Tbk (english)
» CAPITAL ADEQUACY RATIO Bank Mandiri Tbk (english)
» CAPITAL ADEQUACY RATIO continued
» NET OPEN POSITION Bank Mandiri Tbk (english)
» CUSTODIAL AND TRUST OPERATIONS continued
» CHANNELING LOANS Bank Mandiri Tbk (english)
» CHANNELING LOANS continued Bank Mandiri Tbk (english)
» RISK MANAGEMENT continued Bank Mandiri Tbk (english)
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES
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