Aset tetap lanjutan Fixed assets continued Penurunan nilai aset non-keuangan dan komitmen dan kontinjensi
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
q. Penurunan nilai aset non-keuangan dan komitmen dan kontinjensi lanjutan
q. Impairment of non-financial assets and commitments
and contingencies continued Sebelum SE-BI tersebut dikeluarkan, Bank dan entitas anak menentukan cadangan kerugian penurunan nilai aset non produktif dan rekening administratif yang memiliki risiko kredit berdasarkan Peraturan Bank Indonesia No. 72PBI2005 tanggal 20 Januari 2005 dan sesuai dengan Surat Bank Indonesia No. 12516DPNPIDPnP tanggal 21 September 2010. Prior to the issuance of such SE-BI, the Bank and subsidiaries assess the allowance for impairment losses on non-productive assets and administrative account transaction with credit risk based on Bank Indonesia Regulation No. 72PBI2005 dated January 20, 2005 and in accordance with Letter from Bank Indonesia No. 12516DPNPIDPnP dated September 21, 2010. Efektif sejak berlakunya Surat BI tahun 2011 diatas, perubahan metode penentuan cadangan kerugian penurunan nilai diatas merupakan perubahan kebijakan akuntansi yang seharusnya diterapkan secara retrospektif dengan melakukan penyajian kembali laba rugi komprehensif konsolidasian tahun-tahun sebelumnya. Namun karena dampak dari perubahan kebijakan akuntansi tersebut tidak material terhadap laba rugi tahun-tahun sebelumnya, maka tidak dilakukan penyajian kembali dan dampak perubahan tersebut diakui dalam laporan laba rugi komprehensif konsolidasian tahun 2011. Since the validation of the 2011 BI’s letter above, changes on the determination of allowance for impairment losses represent changes in accounting policy which should generally be applied retrospectively requiring restatements of prior years’ consolidated statements of comprehensive income. However, as the impact of the change in respect of prior years’ results is not material, no restatements were made and the impact of the change is recognized to the consolidated statements of comprehensive income in 2011. Perhitungan cadangan kerugian penurunan nilai mengacu kepada PSAK 57 Revisi 2009 “Provisi, Liabilitas Kontinjensi, Dan Aset Kontinjensi” dan PSAK 48 Revisi 2009 “Penurunan Nilai Aset” The calculation for allowance for impairment losses is conducted according to SFAS No. 57 Revised 2009 “Provision, Contingent Liabilities and Contingent Assets” and SFAS No. 48 Revised 2009 “Impairment of Assets”r. Beban dibayar dimuka
r. Prepaid expenses
Biaya dibayar dimuka diamortisasi dan dibebankan pada operasi selama masa manfaatnya. Prepaid expenses are amortized and charged to the operations over the period benefited. s. Aset lain-lain s. Other assets Aset lain-lain terdiri dari piutang bunga, biaya dibayar dimuka, kliring dalam penyelesaian, uang muka dan lain-lain. Other assets include interests receivable, prepaid expenses, clearing in progress, advances and others. Aset lain-lain disajikan sebesar nilai tercatat setelah dikurangi dengan cadangan kerugian penurunan nilai. Other assets are stated at the carrying amounts less allowance for impairment losses. Pada setiap tanggal laporan posisi keuangan, Bank dan entitas anak melakukan penelaahan terhadap nilai yang dapat diperoleh kembali atas aset non-keuangan untuk menentukan apakah terdapat indikasi penurunan nilai sebagaimana dijelaskan dalam Catatan 2.q. At the statement of financial position date, the Bank and subsidiaries evaluate the recoverable amount of its non-financial assets to determine whether there is any indication of impairment as discussed in Note 2.q.Parts
» Bank Jabar dan Banten Bilingual 31 Juni 2013
» Pendirian dan informasi umum Bank Establishment and general information
» Pendirian dan informasi umum Bank lanjutan
» Maksud dan tujuan lanjutan Purpose and objectives continued
» Jaringan kantor Office network
» Manajemen eksekutif Executive management
» Manajemen eksekutif lanjutan Executive management continued
» Penawaran umum saham Public offering of shares Penawaran umum obligasi Public offering of bonds
» Penawaran umum obligasi lanjutan Public offering of bonds continued
» Penawaran umum obligasi lanjutan
» Public offering of bonds continued
» Pendirian dan informasi umum entitas anak Establishment and general information
» Pendirian dan informasi umum entitas anak lanjutan
» Establishment and general information about the subsidiaries continued
» Establishment and general information about the subsidiary continued
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dasar penyusunan Prinsip konsolidasi Principles of consolidation
» Penjabaran mata uang asing lanjutan Foreign currency translation continued
» Aset keuangan dan liabilitas keuangan Financial assets and liabilities
» Aset keuangan dan liabilitas keuangan lanjutan Financial assets and liabilities continued
» Aset keuangan dan liabilitas keuangan lanjutan
» Financial assets and liabilities continued
» Giro pada Bank Indonesia dan bank lain Current accounts with Bank Indonesia and
» Giro pada Bank Indonesia dan bank lain lanjutan
» Current accounts with Bank Indonesia and other banks continued
» Penempatan pada Bank Indonesia dan bank
» Placements with Bank Indonesia and other Surat berharga Marketable securities
» Surat berharga lanjutan Marketable securities continued
» Efek-efek yang dibeli dengan janji dijual kembali Reverse Repo
» Marketable securities purchased under agreements to resell Reverse Repo
» Wesel ekspor dan tagihan lainnya
» Instrumen keuangan derivatif Derivative financial instruments
» Instrumen keuangan derivatif lanjutan Derivative Kredit yang diberikan Loans
» Kredit yang diberikan lanjutan Loans continued
» Pembiayaan syariah SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sharia financing SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Identifikasi dan pengukuran penurunan nilai atas aset keuangan Identification and
» Identifikasi dan pengukuran penurunan nilai atas aset keuangan lanjutan Identification and
» Identifikasi dan pengukuran penurunan nilai atas aset keuangan lanjutan
» Identification and SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penyertaan saham lanjutan Investments in shares continued Aset tetap Fixed assets
» Aset tetap lanjutan Fixed assets continued
» Impairment of non-financial assets and commitments and contingencies
» Penurunan nilai aset non-keuangan dan komitmen dan kontinjensi lanjutan
» Impairment of non-financial assets and commitments
» Beban dibayar dimuka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Liabilitas segera SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Obligations due immediately SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Simpanan nasabah, Simpanan nasabah syariah dan Dana syirkah temporer
» Deposits from customers, Sharia deposits from customers and Temporary syirkah
» Simpanan nasabah, Simpanan nasabah syariah
» Simpanan dari bank lain Deposits from other banks
» Efek-efek yang dijual dengan janji untuk dibeli kembali
» Marketable securities SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pendapatan dan beban bunga lanjutan Interest income and expense continued
» Pendapatan provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued PENILAIAN DAN ESTIMASI AKUNTANSI YANG
» PENILAIAN DAN ESTIMASI AKUNTANSI YANG
» KAS CASH GIRO PADA BANK INDONESIA CURRENT
» GIRO PADA BANK INDONESIA lanjutan CURRENT
» Berdasarkan mata uang By currency
» By transactions with certain parties
» By bank continued GIRO PADA BANK LAIN lanjutan CURRENT ACCOUNTS WITH OTHER BANKS
» Average interest rate per annum
» Perubahan cadangan kerugian penurunan nilai
» Movements in GIRO PADA BANK LAIN lanjutan CURRENT ACCOUNTS WITH OTHER BANKS
» Berdasarkan kolektibilitas GIRO PADA BANK LAIN lanjutan CURRENT ACCOUNTS WITH OTHER BANKS
» By collectibility GIRO PADA BANK LAIN lanjutan CURRENT ACCOUNTS WITH OTHER BANKS
» Transaksi dengan pihak tertentu Transaction with certain parties
» Berdasarkan jenis PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS continued
» By type and counterparty bank continued
» Tingkat suku bunga rata-rata per tahun Average interest rate per annum
» Perubahan cadangan kerugian penurunan
» Berdasarkan jenis dan mata uang
» Berdasarkan penerbit By issuer
» Berdasarkan penerbit lanjutan By issuer continued
» Berdasarkan jatuh tempo By maturity
» Berdasarkan efek pemerintah dan bukan pemerintah
» By government SURAT BERHARGA lanjutan MARKETABLE SECURITIES continued
» Movements SURAT BERHARGA lanjutan MARKETABLE SECURITIES continued
» EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI lanjutan
» MARKETABLE SECURITIES Bank Jabar dan Banten Bilingual 31 Juni 2013
» Berdasarkan jenis, By type, currency and relationship
» Berdasarkan kolektibilitas By collectibility
» WESEL EKSPOR DAN TAGIHAN LAINNYA lanjutan
» Berdasarkan jenis, KREDIT YANG DIBERIKAN LOANS
» By type, currency and collectibility
» Berdasarkan jenis, KREDIT YANG DIBERIKAN lanjutan LOANS continued
» By type, Berdasarkan sektor ekonomi By economic sector
» Berdasarkan sektor ekonomi lanjutan By economic sector continued
» Berdasarkan jangka waktu perjanjian kredit By term of credit agreements
» Kisaran suku bunga Range of loan interest rates Ikhtisar
» Non-performing loans by economic sector continued Kredit yang direstrukturisasi Restructured loans
» Kredit yang direstrukturisasi lanjutan Restructured loans continued
» Informasi pokok lainnya sehubungan dengan kredit yang diberikan lanjutan
» Other significant information relating to loans continued
» Informasi pokok lainnya sehubungan
» Berdasarkan jenis dan kolektibilitas By type and collectibility
» Berdasarkan jenis akad By type of agreement
» Berdasarkan sektor ekonomi PEMBIAYAAN SYARIAH lanjutan SHARIA FINANCING continued
» By economic sector PEMBIAYAAN SYARIAH lanjutan SHARIA FINANCING continued
» Kisaran setara marjin dan bagi hasil Range of equivalent margin and profit
» Ikhtisar pembiayaan PEMBIAYAAN SYARIAH lanjutan SHARIA FINANCING continued
» Movements PEMBIAYAAN SYARIAH lanjutan SHARIA FINANCING continued
» TAGIHAN AKSEPTASI ACCEPTANCE RECEIVABLES
» PENYERTAAN SAHAM INVESTMENT IN SHARES
» Berdasarkan kolektibilitas PENYERTAAN SAHAM lanjutan INVESTMENTS IN SHARES continued
» By collectibility PENYERTAAN SAHAM lanjutan INVESTMENTS IN SHARES continued
» Movements in the allowance for impairment losses
» Berdasarkan jenis lanjutan By type continued
» Perubahan cadangan kerugian penurunan nilai properti terbengkalai
» Movements in ASET LAIN-LAIN lanjutan OTHER ASSETS continued
» By type and currency Simpanan nasabah Deposits from customers
» Berdasarkan jenis dan mata uang lanjutan By type and currencycontinued
» Simpanan nasabah lanjutan Deposits from customers continued
» Rincian deposito berjangka berdasarkan jangka waktu
» Details of time deposits by term
» Berdasarkan jenis dan mata uang By type and currency
» MARKETABLE SECURITIES SOLD UNDER REPURCHASE AGREEMENTS
» Obligasi VII Bank BJB Bank BJB Bonds VII
» Obligasi VII Bank BJB lanjutan Bank BJB Bonds VII continued
» Obligasi VI Bank BJB Bank BJB Bonds VI
» Obligasi VI Bank BJB lanjutan Bank BJB Bonds VI continued
» PINJAMAN YANG DITERIMA BORROWINGS
» PINJAMAN YANG DITERIMA lanjutan BORROWINGS continued
» Estimated losses on commitments and contingencies
» Perubahan estimasi kerugian komitmen dan kontinjensi
» Movements in the estimated losses on commitments and contingencies
» Taxes payable INCOME TAX a. Hutang pajak
» Manfaat beban pajak Tax benefit expense
» Manfaat beban pajak lanjutan
» Tax benefit expense continued Aset pajak tangguhan Deferred tax assets
» Aset pajak tangguhan lanjutan Deferred tax assets continued
» Surat ketetapan pajak Tax assessment letters
» Perubahan tarif pajak Changes in tax rate
» BUNGA YANG MASIH HARUS DIBAYAR INTEREST PAYABLE LIABILITAS LAIN-LAIN
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» AGIO SAHAM PREMIUM ON SHARE CAPITAL
» OTHER PAID-UP CAPITAL Bank Jabar dan Banten Bilingual 31 Juni 2013
» PENGGUNAAN LABA DISTRIBUTION OF INCOME
» PENDAPATAN BUNGA DAN SYARIAH INTEREST AND SHARIA INCOME
» BEBAN BUNGA DAN BAGI HASIL SYARIAH INTEREST EXPENSE AND SHARIA PROFIT
» PENDAPATAN OPERASIONAL LAINNYA OTHER OPERATING INCOME
» BEBAN OPERASIONAL LAINNYA OTHER OPERATING EXPENSES
» BEBAN OPERASIONAL LAINNYA lanjutan OTHER OPERATING EXPENSES continued
» PENDAPATANBEBAN NON-OPERASIONAL NON-OPERATING INCOMEEXPENSES
» KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» ASET KEUANGAN Bank Jabar dan Banten Bilingual 31 Juni 2013
» IMBALAN KERJA EMPLOYEE BENEFITS
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» TRANSAKSI DENGAN PIHAK-PIHAK BERELASI RELATED PARTY TRANSACTIONS
» 5,87 RELATED PARTY TRANSACTIONS continued
» TRANSAKSI DENGAN PIHAK-PIHAK BERELASI lanjutan
» RELATED PARTY TRANSACTIONS continued
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTEREST
» INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» RISIKO KREDIT lanjutan CREDIT RISK continued
» RISIKO KREDIT lanjutan CREDIT RISK continued RISIKO NILAI TUKAR FOREIGN EXCHANGE RISK
» RISIKO NILAI TUKAR lanjutan FOREIGN EXCHANGE RISK continued
» RISIKO NILAI TUKAR lanjutan FOREIGN EXCHANGE 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
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» MANAJEMEN MODAL DAN RASIO KEWAJIBAN PENYEDIAAN MODAL MINIMUM lanjutan
» CAPITAL MANAGEMENT Bank Jabar dan Banten Bilingual 31 Juni 2013
» Risiko reputasi Reputational risks
» Risiko strategis Strategic risks Risiko kepatuhan Compliance risks
» JAMINAN PEMERINTAH Bank Jabar dan Banten Bilingual 31 Juni 2013
» GOVERNMENT GUARANTEE FOR PAYMENT LIABILITY OF COMMERCIAL BANKS
» GOVERNMENT GUARANTEE FOR PAYMENT LIABILITY
» Perjanjian penyelenggaraan PERIKATAN-PERIKATAN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS
» Joint Automatic Teller Machine “ATM”
» Perjanjian penyediaan layanan operasional terminal ATM
» ATM terminal operational service provider agreement
» PERIKATAN-PERIKATAN YANG SIGNIFIKAN lanjutan
» Memorandum of Understanding MoU and Cooperation Agreements with several state-
» Cooperation Agreement SIGNIFICANT AGREEMENTS continued d. Memorandum of Understanding MoU and
» SIGNIFICANT AGREEMENTS continued d. Memorandum of Understanding MoU
» Nota Kesepahaman MoU dan Perjanjian Kerjasama dengan beberapa perusahaan
» Perjanjian kerjasama jasa full outsource system teknologi informasi core banking
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