Derivative financial instruments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
31 DESEMBER 2015 DAN 2014 Disajikan dalam jutaan Rupiah,
kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2015 AND 2014 Expressed in millions of Rupiah,
unless otherwise stated
Halaman - 58 - Page 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG
PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES continued l.
Pinjaman yang diberikan lanjutan l.
Loans continued
Pinjaman berdasarkan
prinsip syariah
lanjutan Sharia financing continued
Pembiayaan Mudharabah adalah penanaman dana dari pemilik dana shahibul maal kepada
pengelola dana mudharib untuk melakukan kegiatan
usaha tertentu,
dengan menggunakan bagi laba profit sharing atau
metode bagi hasil usaha gross profit margin antara kedua belah pihak berdasarkan nisbah
yang telah disepakati sebelumnya. Bank mengenakan bagi hasil berdasarkan metode
bagi hasil usaha gross profit margin. Mudharabah financing is investment of funds
from the owner of funds shahibul maal to the fund manager mudharib to conduct certain
business activity, with profit sharing or net revenue sharing method between the two
parties
based on
a mutually
agreed predetermined ratio. The Bank uses profit
sharing scheme based on gross profit margin method.
Pembiayaan Mudharabah dinyatakan sebesar saldo
pembiayaan dikurangi
dengan penyisihan
kerugian. Bank
menetapkan penyisihan kerugian sesuai dengan kualitas
pembiayaan berdasarkan penelaahan atas masing-masing saldo pembiayaan. Apabila
sebagian pembiayaan Mudharabah hilang sebelum dimulainya usaha karena adanya
kerusakan atau sebab lainnya tanpa adanya kelalaian atau kesalahan pihak pengelola
dana, maka rugi tersebut mengurangi saldo pembiayaan Mudharabah dan diakui sebagai
kerugian Bank. Apabila sebagian pembiayaan Mudharabah hilang setelah dimulainya usaha
tanpa adanya kelalaian atau kesalahan pengelola
dana, maka
rugi tersebut
diperhitungkan pada saat bagi hasil. Kerugian pembiayaan Mudharabah akibat kelalaian atau
kesalahan pengelola dana dibebankan pada pengelola dana dan tidak mengurangi saldo
pembiayaan Mudharabah. Mudharabah financing is stated at the
outstanding balance, net of allowance for possible losses. The Bank provides allowance
for possible losses based on the financing quality as determined by a review of each
account. In the event that a portion of the Mudharabah financing is lost prior to the start
of operations due to damage or any other reasons without negligence or error on the part
of the fund manager, the loss shall be deducted from Mudharabah financing balance
and shall be recognised as a loss by the Bank. If part of financing is lost after the
commencement
of business
without negligence or fault of the fund manager, such
loss is calculated during profit sharing. Loss on Mudharabah financing due to negligence or
error on the part of the fund manager is charged to the fund manager and not
deducted from the Mudharabah financing balance.
Pembiayaan musyarakah
adalah akad
kerjasama antara dua pihak atau lebih untuk suatu usaha tertentu, dimana masing-masing
pihak memberikan kontribusi dana dengan ketentuan
bahwa keuntungan
dibagi berdasarkan
kesepakatan, sedangkan
kerugian berdasarkan porsi kontribusi dana. Dana tersebut meliputi kas atau aset non-kas
yang diperkenankan oleh syariah. Musyarakah financing is an agreement
between two or more parties for a particular business, in which each party contributes
funds provided that the profits are divided according to the agreement, while losses are
based on the portion of fund contributions. The fund consists of cash or non-cash assets
allowed by sharia.
Pembiayaan musyarakah dinyatakan sebesar saldo pembiayaan dikurangi dengan saldo
penyisihan kerugian.
Bank menetapkan
penyisihan kerugian sesuai dengan kualitas pembiayaan berdasarkan penelaahan atas
masing-masing saldo pembiayaan. Musyarakah financing is stated at outstanding
balance, net of allowance for possible losses. The Bank provides allowance for possible
losses based on the financing quality as determined by a review of each account.
DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
31 DESEMBER 2015 DAN 2014 Disajikan dalam jutaan Rupiah,
kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2015 AND 2014 Expressed in millions of Rupiah,
unless otherwise stated
Halaman - 59 - Page 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG
PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES continued m. Kontrak jaminan keuangan