Penghentian pengakuan Derecognition Aset dan liabilitas keuangan lanjutan Financial
c. Instrumen keuangan lanjutan
c. Financial instruments continued
iii. Saling hapus instrumen keuangan iii. Offsetting financial instruments Aset keuangan dan liabilitas keuangan disalinghapuskan dan jumlah netonya dilaporkan pada laporan posisi keuangan ketika terdapat hak yang berkekuatan hukum untuk melakukan saling hapus atas jumlah yang telah diakui tersebut dan adanya niat untuk menyelesaikan secara neto, atau untuk merealisasikan aset dan menyelesaikan liabilitas secara bersamaan. Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is a legally enforceable right to offset the recognised amounts and there is an intention to settle on a net basis or realise the asset and settle the liability simultaneously. Hak saling hapus tidak kontinjen atas peristiwa di masa depan dan dapat dipaksakan secara hukum dalam situasi bisnis yang normal dan dalam peristiwa gagal bayar, atau peristiwa kepailitan atau kebangkrutan Bank atau pihak lawan. The legally enforceable right must not be contingent on future events and must be enforceable in the normal course of business and in the event of default, insolvency or bankruptcy of the Bank or the counterparty. iv. Cadangan kerugian penurunan nilai aset keuangan iv. Allowance for impairment losses on financial assets A Aset keuangan yang dicatat berdasarkan biaya perolehan diamortisasi A Financial assets carried at amortised cost Pada setiap tanggal pelaporan, Bank mengevaluasi apakah terdapat bukti yang obyektif bahwa aset keuangan atau kelompok aset keuangan mengalami penurunan nilai. Aset keuangan atau kelompok aset keuangan diturunkan nilainya dan kerugian penurunan nilai telah terjadi, jika dan hanya jika, terdapat bukti yang obyektif mengenai penurunan nilai tersebut sebagai akibat dari satu atau lebih peristiwa yang terjadi setelah pengakuan awal aset tersebut “peristiwa yang merugikan”, dan peristiwa yang merugikan tersebut berdampak pada estimasi arus kas masa depan atas aset keuangan atau kelompok aset keuangan yang dapat diestimasi secara handal. The Bank assesses whether there is an objective evidence that a financial asset or group of financial assets is impaired as at each reporting date. A financial asset or group of financial assets is impaired and impairment losses are incurred only if there is an objective evidence of impairment as a result of one or more events that occurred after the initial recognition of the asset a “loss event” and that loss event or events has an impact on the estimated future cash flows of the financial asset or group of financial assets that can be reliably estimated. PT BANK DBS INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2016 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2016 Expressed in millions of Rupiah, unless otherwise stated Lampiran – 517 – Schedule 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continuedc. Instrumen keuangan lanjutan
Parts
» Dasar penyusunan laporan keuangan
» Basis SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar SUMMARY OF SIGNIFICANT ACCOUNTING
» Perubahan pernyataan standar akuntansi
» Changes to the statements of financial
» Changes to the statements of financial Instrumen keuangan Financial instruments
» Aset keuangan Financial assets
» Aset keuangan lanjutan Financial assets continued
» Liabilitas keuangan Financial liabilities
» Liabilitas keuangan lanjutan Financial liabilities continued
» Penentuan nilai wajar lanjutan Determination
» Penghentian pengakuan Derecognition Aset dan liabilitas keuangan lanjutan Financial
» Instrumen keuangan lanjutan Financial instruments continued
» Instrumen keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Financial instruments continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Foreign currency translation SUMMARY OF SIGNIFICANT ACCOUNTING
» Giro pada Bank Indonesia dan bank lain
» Current accounts with Bank Indonesia and
» Penempatan pada Bank Indonesia dan
» Efek-efek dan Obligasi Pemerintah
» Marketable securities and Government
» Instrumen keuangan derivatif SUMMARY OF SIGNIFICANT ACCOUNTING
» Derivative financial instruments SUMMARY OF SIGNIFICANT ACCOUNTING
» Instrumen keuangan derivatif lanjutan
» Derivative SUMMARY OF SIGNIFICANT ACCOUNTING
» Tagihan dan liabilitas akseptasi
» Acceptance receivables and payables
» Pinjaman yang diberikan SUMMARY OF SIGNIFICANT ACCOUNTING
» Loans SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset lain-lain dan liabilitas lain-lain
» Other assets and other liabilities
» Other SUMMARY OF SIGNIFICANT ACCOUNTING
» Perpajakan SUMMARY OF SIGNIFICANT ACCOUNTING
» Taxation SUMMARY OF SIGNIFICANT ACCOUNTING
» Perpajakan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Taxation continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Simpanan nasabah dan simpanan dari
» Pinjaman yang diterima SUMMARY OF SIGNIFICANT ACCOUNTING
» Borrowing SUMMARY OF SIGNIFICANT ACCOUNTING
» Liabilitas pensiun SUMMARY OF SIGNIFICANT ACCOUNTING
» Pension obligations SUMMARY OF SIGNIFICANT ACCOUNTING
» Liabilitas pensiun lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Pension obligations continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Surat utang subordinasi SUMMARY OF SIGNIFICANT ACCOUNTING
» Subordinated note SUMMARY OF SIGNIFICANT ACCOUNTING
» Pendapatan dan beban provisi dan komisi
» IKHTISAR PENGGUNAAN DBS Indonesia FS 2016
» Cadangan kerugian penurunan nilai aset Menentukan
» Determining USE OF CRITICAL ACCOUNTING ESTIMATES
» Imbalan pensiun Pensions USE OF CRITICAL ACCOUNTING ESTIMATES
» Berdasarkan mata uang By currency
» Berdasarkan kolektibilitas Bank Indonesia
» By collectibility as per Bank Indonesia
» Berdasarkan mata uang PENEMPATAN PADA BANK INDONESIA DAN
» By currency PENEMPATAN PADA BANK INDONESIA DAN
» Berdasarkan jenis dan mata uang
» Cadangan kerugian penurunan nilai
» Allowance for impairment losses
» GIRO PADA BANK LAIN EFEK – EFEK OBLIGASI PEMERINTAH
» GOVERNMENT BONDS DBS Indonesia FS 2016
» TAGIHAN DAN LIABILITAS DERIVATIF DERIVATIVE RECEIVABLES AND PAYABLES
» DERIVATIVE RECEIVABLES AND PAYABLES
» By currency TAGIHAN AKSEPTASI ACCEPTANCE RECEIVABLES
» Berdasarkan jenis PINJAMAN YANG DIBERIKAN LOANS
» By type PINJAMAN YANG DIBERIKAN LOANS
» Berdasarkan sektor ekonomi By economic sector
» Pinjaman yang direstrukturisasi LOANS continued d.
» Restructured loans LOANS continued d.
» Pinjaman sindikasi LOANS continued f.
» Syndicated loans LOANS continued f.
» Nilai tercatat diamortisasi dari pinjaman
» FIXED ASSETS 2016 DBS Indonesia FS 2016
» OTHER ASSETS DBS Indonesia FS 2016
» Utang pajak kini PERPAJAKAN TAXATION
» Current tax payable PERPAJAKAN TAXATION
» TAXATION continued b. DBS Indonesia FS 2016
» Aset pajak tangguhan TAXATION continued b.
» Deferred tax assets TAXATION continued b.
» Lain-lain TAXATION continued c.
» Others TAXATION continued c.
» TAXATION continued e. DBS Indonesia FS 2016
» Simpanan nasabah yang diblokir sebagai
» Nilai tercatat diamortisasi dari simpanan
» SIMPANAN DARI BANK LAIN DEPOSITS FROM OTHER BANKS
» ACCEPTANCE PAYABLES DBS Indonesia FS 2016
» PINJAMAN YANG DITERIMA BORROWING
» BORROWING Sumitomo Mitsui Trust Bank Ltd
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» PENYISIHAN IMBALAN KERJA KARYAWAN PROVISIONS FOR EMPLOYEE BENEFITS
» Beban imbalan kerja karyawan
» Employee benefits expense PROVISIONS FOR
» Penyisihan imbalan kerja karyawan
» Provisions for employee benefits
» Mutasi penyisihan imbalan kerja karyawan
» Asumsi-asumsi Key PROVISIONS FOR
» SURAT UTANG SUBORDINASI SUBORDINATED NOTE
» SUBORDINATED NOTE continued DBS Indonesia FS 2016
» PENDAPATAN BUNGA INTEREST INCOME
» INTEREST INCOME continued DBS Indonesia FS 2016
» BEBAN BUNGA INTEREST EXPENSE
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» SALARIES AND ALLOWANCE EXPENSES 2016
» Berdasarkan jenis KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» By type KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» Berdasarkan kolektibilitas KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» By collectability KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» NET OPEN POSITION DBS Indonesia FS 2016
» Pihak-pihak RELATED PARTY TRANSACTIONS
» The Bank entered into certain transactions
» Aset RELATED PARTY TRANSACTIONS continued a.
» Assets RELATED PARTY TRANSACTIONS continued a.
» Liabilitas kepada pihak berelasi
» Pendapatan dan biaya dari pihak berelasi
» Income and expense from related parties
» RELATED PARTY TRANSACTIONS continued d.
» Commitments RELATED PARTY TRANSACTIONS continued e.
» MANAJEMEN RISIKO RISK MANAGEMENT
» RISK MANAGEMENT continued a.
» RISK MANAGEMENT continued b.
» RISK MANAGEMENT continued c.
» Risiko operasional RISK MANAGEMENT continued c.
» Operational risk RISK MANAGEMENT continued c.
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