Identifikasi dan pengukuran penurunan nilai atas aset keuangan lanjutan Identification and
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
m. Identifikasi dan pengukuran penurunan nilai atas aset keuangan lanjutan
m. Identification and
measurement of impairment for financial assets continued Sejak 1 Januari 2012 Starting January 1, 2012 Bank menggunakan metode roll rate analisis yang merupakan suatu metode analisis statistik, untuk menilai cadangan kerugian penurunan nilai atas kredit yang diberikan secara kolektif. Dengan metode ini, Bank menggunakan data historis 3 tiga tahun dalam menghitung Probability of Default PD dan Loss Given Default LGD. The Bank uses the roll rate analysis method, which is a statistical model analysis method to collectively assess allowance for impairment losses on loans. Under this method, the Bank uses 3 three years of historical data to compute for the Probability of Default PD and Loss Given Default LGD. Bank menggunakan nilai wajar agunan sebagai dasar arus kas masa datang apabila memenuhi salah satu kondisi berikut: Bank uses the fair value of collateral as the basis for the future cash flow if one of the following conditions is met: 1. Kredit bersifat collateral dependent, yaitu jika pelunasan kredit hanya bersumber dari agunan; 1. Loans are collateral dependent, i.e, if the source of loans repayment is only from collateral; 2. Pengambilalihan agunan kemungkinan besar terjadi dan didukung dengan perjanjian legal pengikatan agunan. 2. Foreclosure of collateral is most likely to occur and supported by legally binding collateral agreement. Kerugian penurunan nilai atas aset keuangan yang dicatat pada biaya perolehan diamortisasi diukur sebesar selisih antara nilai tercatat aset keuangan dengan nilai kini estimasi arus kas masa datang yang didiskonto menggunakan suku bunga efektif awal dari aset keuangan tersebut. Jika kredit yang diberikan atau surat-surat berharga dimiliki hingga jatuh tempo memiliki suku bunga variabel, maka tingkat diskonto yang digunakan untuk mengukur setiap kerugian penurunan nilai adalah suku bunga efektif terkini. Impairment losses on financial assets carried at amortized cost are measured as the difference between the carrying amount of the financial assets and present value of estimated future cash flows discounted at the financial assets original effective interest rate. If loans or held-to-maturity marketable securities have variable interest rate, the discount rate used to measure loss on impairment is the current effective interest rate. Sebagai panduan praktis, Bank dapat mengukur penurunan nilai berdasarkan nilai wajar instrumen dengan menggunakan harga pasar yang dapat diobservasi, dimana perhitungan nilai kini dari estimasi arus kas masa datang atas aset keuangan dengan agunan collateralised financial asset mencerminkan arus kas yang dapat dihasilkan dari pengambilalihan agunan dikurangi biaya- biaya untuk memperoleh dan menjual agunan, terlepas apakah pengambilalihan tersebut berpeluang terjadi atau tidak. Kerugian penurunan nilai yang terjadi diakui dalam laba rugi pada laporan laba rugi komprehensif konsolidasian dan dicatat pada akun cadangan kerugian penurunan nilai sebagai pengurang terhadap aset keuangan yang dicatat pada biaya perolehan diamortisasi. As a practical guidance, the Bank can measure the impairment based on the instrument’s fair value by using observable market price, where the calculation of present value of estimated future cash flows on collateralised financial assets reflects the generated cash flow from the foreclosure of collateral net of costs to acquire and sell the collateral, regardless whether such acquisition occurs or not. Impairment losses are recognized under profit or loss in the consolidated statements of comprehensive income and reflected in the allowance for impairment losses account as a deduction from financial assets carried at amortized cost. Laporan Tahunan 2012 AnnualReport• bank bjb 387 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 472. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
Parts
» bjb ar 2012 INDIGO Editorial 19MAR
» Obligasi VII bank bjb Tahun 2011 dengan jumlah pokok
» bjb successfully posted a net profit of Rp 1.9 trillion, or
» Peluang peningkatan image bank bjb dengan turut serta
» Pengembangan jaringan bank bjb diluar Provinsi Jawa
» Network development of bank bjb outside West Java,
» Pengembangan jaringan waroeng bjb;
» Overall, the performance of the bank bjb as dealer of
» bank bjb juga bekerja sama dengan beberapa perguruan
» respectively. The increased LDR represents bank bjb
» 2011 on the bank bjb Formation of Structure Members of
» 2011 on the Formation of Structure Members of bank bjb’s
» Persiapan dan Pelaksanaan RUPSLB bank bjb Preparation and implementation of bank bjb EGMS
» Program Ide Kreatif untuk bank bjb
» Creative Idea Program for bank bjb
» bank bjb Service Excellence Awards Program
» Expanding the network to areas unserved bank bjb with
» Pendirian dan informasi umum Bank Establishment and general information
» Pendirian dan informasi umum Bank lanjutan
» Establishment and general information about the Bank continued
» Maksud dan tujuan Purpose and objectives
» 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 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip konsolidasi Principles of consolidation
» Prinsip konsolidasi lanjutan Principles of consolidation continued
» Penjabaran mata uang asing Foreign
» 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 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 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Derivative financial instruments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen keuangan derivatif lanjutan
» Derivative financial SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» 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
» Tagihan dan liabilitas akseptasi Acceptances receivable and payable
» Penyertaan saham Investments in shares
» Penyertaan saham lanjutan Investments in shares continued Aset tetap Fixed assets
» Aset tetap lanjutan Fixed assets continued
» Penurunan nilai aset non-keuangan dan komitmen dan kontinjensi
» 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
» Efek hutang yang diterbitkan Debt securities issued
» Pendapatan dan beban bunga Interest income and expense
» Pendapatan dan beban bunga lanjutan Interest income and expense continued
» Pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fees and commission income sharia
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENILAIAN DAN ESTIMASI AKUNTANSI YANG
» PENILAIAN DAN ESTIMASI AKUNTANSI YANG SIGNIFICANT ACCOUNTING JUDGMENTS AND ESTIMATES
» PENILAIAN DAN ESTIMASI AKUNTANSI YANG
» SIGNIFICANT ACCOUNTING JUDGMENTS AND ESTIMATES
» 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
» Tingkat suku bunga rata-rata per tahun Average interest rate per annum
» Berdasarkan kolektibilitas GIRO PADA BANK LAIN lanjutan CURRENT ACCOUNTS WITH OTHER BANKS
» Transaksi dengan pihak tertentu Transaction with certain parties
» Transaksi dengan pihak tertentu lanjutan Transaction
» Berdasarkan sisa umur hingga jatuh tempo By remaining period until maturity
» Berdasarkan jenis dan mata uang By type and currency
» Berdasarkan jenis dan nama bank By type and counterparty bank
» Berdasarkan jenis PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS continued
» By type and counterparty bank continued
» Perubahan cadangan kerugian penurunan
» PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN lanjutan
» Berdasarkan jenis dan mata uang
» Berdasarkan penerbit SURAT BERHARGA lanjutan MARKETABLE SECURITIES continued
» By issuer SURAT BERHARGA lanjutan MARKETABLE SECURITIES continued
» Berdasarkan penerbit lanjutan SURAT BERHARGA lanjutan MARKETABLE SECURITIES continued
» By issuer continued SURAT BERHARGA lanjutan MARKETABLE SECURITIES continued
» Berdasarkan jatuh tempo By maturity
» Berdasarkan efek pemerintah dan bukan pemerintah
» By government SURAT BERHARGA lanjutan MARKETABLE SECURITIES continued
» MARKETABLE SECURITIES bjb ar 2012 INDIGO Editorial 19MAR
» EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI lanjutan
» Berdasarkan jenis, By type, currency and relationship
» Berdasarkan kolektibilitas WESEL EKSPOR DAN TAGIHAN LAINNYA BILLS AND OTHER RECEIVABLES
» By collectibility WESEL EKSPOR DAN TAGIHAN LAINNYA BILLS AND OTHER RECEIVABLES
» 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, KREDIT YANG DIBERIKAN lanjutan LOANS continued
» 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 KREDIT YANG DIBERIKAN lanjutan LOANS continued
» Ikhtisar kredit KREDIT YANG DIBERIKAN lanjutan LOANS continued
» Non-performing loans by economic sector continued
» Kredit yang direstrukturisasi Restructured loans
» Kredit yang direstrukturisasi lanjutan Restructured loans continued
» Perubahan cadangan kerugian penurunan nilai
» 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
» Perubahan cadangan kerugian penurunan nilai Movements
» 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
» BUNGA YANG MASIH AKAN DITERIMA INTEREST RECEIVABLES
» Perubahan cadangan kerugian penurunan nilai properti terbengkalai
» Movements in ASET LAIN-LAIN lanjutan OTHER ASSETS continued
» Simpanan nasabah Deposits from customers
» Berdasarkan jenis dan mata uang lanjutan By type and currency continued
» Simpanan nasabah lanjutan Deposits from customers continued
» Rincian deposito berjangka berdasarkan jangka waktu
» Details of time deposits by term
» LIABILITAS SEGERA OBLIGATIONS DUE IMMEDIATELY EFEK-EFEK YANG DIJUAL DENGAN JANJI DIBELI KEMBALI
» 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
» Perubahan tarif pajak lanjutan Changes in tax rate continued
» BUNGA YANG MASIH HARUS DIBAYAR INTEREST PAYABLE
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» AGIO SAHAM PREMIUM ON SHARE CAPITAL
» OTHER PAID-UP CAPITAL bjb ar 2012 INDIGO Editorial 19MAR
» 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 bjb ar 2012 INDIGO Editorial 19MAR
» 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
» TRANSAKSI DENGAN PIHAK-PIHAK BERELASI lanjutan 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
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCY continued
» MANAJEMEN MODAL DAN RASIO KEWAJIBAN PENYEDIAAN MODAL MINIMUM
» CAPITAL MANAGEMENT bjb ar 2012 INDIGO Editorial 19MAR
» MANAJEMEN MODAL DAN RASIO KEWAJIBAN PENYEDIAAN MODAL MINIMUM lanjutan
» Risiko reputasi Reputational risks
» Risiko strategis Strategic risks
» Risiko kepatuhan Compliance risks
» Risiko kepatuhan lanjutan Compliance risks continued
» JAMINAN PEMERINTAH bjb ar 2012 INDIGO Editorial 19MAR
» 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” agreement
» 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-
» Pengikatan jual beli gedung kantor Sale-purchased
» PERIKATAN-PERIKATAN YANG SIGNIFIKAN lanjutan PERNYATAAN STANDAR
» REVISED STATEMENTS bjb ar 2012 INDIGO Editorial 19MAR
» REKLASIFIKASI SURAT BERHARGA YANG DIMILIKI
» RECLASSIFICATION OF bjb ar 2012 INDIGO Editorial 19MAR
» PENYELESAIAN LAPORAN bjb ar 2012 INDIGO Editorial 19MAR
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