Transactions with Related Parties
j. Marketable Securities continued
Reclassification of marketable securities to held to maturity classification from available for sale are recorded at fair value. Unrealised gains or losses are recorded in the equity section and will be amortised up to the remaining live of the marketable securities using the effective interest rate method to consolidated statement of comprehensive income.k. Government Bonds
Government Bonds represent bonds issued by the Government of the Republic of Indonesia. Government Bonds consists of Government Bonds from the recapitalisation program and Government Bonds purchased from the market. Government Bonds are classified as financial assets at fair value through profit or loss, available for sale and held to maturity. Refer to Note 2c for the accounting policy of financial assets at fair value through profit or loss, available for sale and held to maturity.l. Other Receivables - Trade Transactions
Other receivables - Trade Transactions represent receivables resulting from contracts for trade- related facilities given to customers, which will be reimbursed on maturity. Other receivables - Trade Transactions are classified as financial assets in loans and receivables. Refer to Note 2c for the accounting policy of loans and receivables.m. Securities PurchasedSold under ResaleRepurchase Agreements
Securities purchased under resale agreements are presented as assets in the consolidated statement of financial position at the agreed resale price less unamortised interest income and allowance for impairment losses. The difference between the purchase price and the agreed selling price is treated as deferred unamortised interest income and amortised as income over the period, commencing from the acquisition date to the resale date using the effective interest rate method. Securities purchased under resale agreements are classified as financial assets in loans and receivables. Refer to Note 2c for the accounting policy of loans and receivables. Securities sold under repurchase agreements are presented as liabilities in the consolidated statement of financial position at the agreed repurchase price net of the unamortised prepaid interest. The difference between the selling price and the agreed repurchase price is treated as prepaid interest and recognised as interest expense over the period, commencing from the selling date to the repurchase date using effective interest rate method. Securities sold under repurchase agreements are classified as financial liabilities at amortised cost. Refer to Note 2c for the accounting policy for financial liabilities at amortised cost.Parts
» Consolidated FS with Indep Auditors
» Establishment Consolidated FS with Indep Auditors
» Merger Consolidated FS with Indep Auditors
» Merger continued Consolidated FS with Indep Auditors
» Recapitalisation Consolidated FS with Indep Auditors
» Recapitalisation continued Consolidated FS with Indep Auditors
» Divestment of Government Share Ownership
» Public Offering of Bank Mandiri Subordinated Bonds, Limited Public Offering and Changes
» Subsidiaries Associates Consolidated FS with Indep Auditors
» Subsidiaries and Associates continued Bank Mandiri Europe Limited
» Subsidiaries and Associates continued PT Bank Sinar Harapan Bali continued
» Subsidiaries and Associates continued PT Mandiri Tunas Finance continued
» Subsidiaries and Associates continued PT AXA Mandiri Financial Services continued
» Subsidiaries and Associates continued PT Mandiri AXA General Insurance continued
» Subsidiaries and Associates continued PT Asuransi Jiwa InHealth Indonesia continued
» Subsidiaries and Associates continued PT Bumi Daya Plaza Structure and Management
» Structure and Management continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Basis of Preparation of the Consolidated Financial Statements
» Basis of Preparation of the Consolidated Financial Statements lanjutan
» Changes in accounting policies Financial instruments A. Financial assets
» Financial instruments continued A. Financial assets continued
» Financial instruments continued B. Financial liabilities
» Financial instruments continued C. Derecognition
» Financial instruments continued E. Classes of financial instrument continued
» Financial instruments continued G. Allowance for impairment losses of financial assets
» Financial instruments continued G. Allowance for impairment losses of financial assets continued
» Financial instruments continued H. Determination of fair value
» Principles of Consolidation Consolidated FS with Indep Auditors
» Principles of Consolidation continued
» Foreign Currency Transactions and Balances
» Transactions with Related Parties
» Current Accounts with Bank Indonesia and Other Banks
» Current Accounts with Bank Indonesia and Other Banks continued
» Placements with Bank Indonesia and Other Banks
» Marketable Securities Consolidated FS with Indep Auditors
» Marketable Securities continued Consolidated FS with Indep Auditors
» Government Bonds Consolidated FS with Indep Auditors
» Other Receivables - Trade Transactions
» Securities PurchasedSold under ResaleRepurchase Agreements
» Derivative Receivables and Derivative Payables Loans
» Loans continued Consolidated FS with Indep Auditors
» Consumer Financing Receivables Consolidated FS with Indep Auditors
» Consumer Financing Receivables continued
» Net Investment in Finance Lease Fixed Assets and Leased Assets
» Fixed Assets and Leased Assets continued
» Investments in Shares Consolidated FS with Indep Auditors
» Allowance for Possible Losses on Non-Earning Assets
» Acceptance Receivables and Payables
» Other Assets Consolidated FS with Indep Auditors
» Obligation due Immediately Consolidated FS with Indep Auditors
» Deposits from Customers Consolidated FS with Indep Auditors
» Deposits from Customers continued
» Deposits from Other Banks Insurance Contract
» Insurance Contract continued Consolidated FS with Indep Auditors
» USE OF CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
» Employee benefit Consolidated FS with Indep Auditors
» CURRENT ACCOUNTS WITH BANK INDONESIA
» GOVERNMENT BONDS Insurance liabilities on insurance contracts
» LOANS Insurance liabilities on insurance contracts
» CONSUMER FINANCING RECEIVABLES Insurance liabilities on insurance contracts
» NET INVESTMENT IN LEASE FINANCING
» ACCEPTANCE RECEIVABLES Insurance liabilities on insurance contracts
» FIXED ASSETS Insurance liabilities on insurance contracts
» OTHER ASSETS Insurance liabilities on insurance contracts
» DEPOSITS FROM CUSTOMERS - DEMAND DEPOSITS
» DEPOSITS FROM CUSTOMERS - SAVING DEPOSITS
» DEPOSITS FROM OTHER BANKS - DEMAND AND SAVING DEPOSITS
» DEPOSITS FROM OTHER BANKS - TIME DEPOSITS
» ACCEPTANCE PAYABLES Insurance liabilities on insurance contracts
» MARKETABLE SECURITIES ISSUED Insurance liabilities on insurance contracts
» Tax Payables Consolidated FS with Indep Auditors
» Tax BenefitExpense Tax Expense - Current
» Tax Expense - Current continued
» Deferred tax assets - net continued
» Tax assessment letters Consolidated FS with Indep Auditors
» EMPLOYEE BENEFIT LIABILITIES Tax assessment letters continued
» OTHER LIABILITIES Tax assessment letters continued
» FUND BORROWINGS Tax assessment letters continued
» SUBORDINATED LOANS Tax assessment letters continued
» TEMPORARY SYIRKAH FUNDS Tax assessment letters continued
» NON CONTROLLING INTEREST IN NET ASSETS OF CONSOLIDATED SUBSIDIARIES
» SHARE CAPITAL a. Authorised, Issued and Fully Paid Capital
» Authorised, Issued and Fully Paid-in Capital continued
» Additional Paid-In CapitalShare Premium
» INTEREST INCOME AND SHARIA INCOME
» INTEREST EXPENSE AND SHARIA EXPENSE
» OTHER OPERATING INCOME - OTHERS
» ALLOWANCE FOR IMPAIRMENT LOSSES
» UNREALISED GAINSLOSSES Distribution of Net Income
» GAINLOSS ON SALE OF MARKETABLE SECURITIES AND GOVERNMENT BONDS
» SALARIES AND EMPLOYEE BENEFITS
» GENERAL AND ADMINISTRATIVE EXPENSES
» OTHER OPERATING EXPENSES - OTHERS - NET
» COMMITMENTS AND CONTINGENCIES Distribution of Net Income
» RELATED PARTY TRANSACTIONS Distribution of Net Income
» CUSTODIAL SERVICES AND TRUST OPERATIONS
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES a.
» Liabilities Legal Matters Consolidated FS with Indep Auditors
» Value Added Tax VAT on Bank Syariah Mandiri BSM Murabahah Financing Transactions
» Trade Financing with Asian Development Bank ADB
» GOVERNMENT GUARANTEE FOR THE OBLIGATIONS OF LOCALLY INCORPORATED BANKS
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