a. Sumber utama atas ketidakpastian estimasi (lanjutan)
a. Key sources of estimation uncertainty (continued)
a.2. Penentuan nilai wajar
Dalam menentukan nilai wajar atas aset keuangan dan liabilitas keuangan dimana tidak terdapat harga pasar yang dapat diobservasi, Perseroan harus menggunakan teknik penilaian seperti dijelaskan pada Catatan 2h.4.
Informasi mengenai penentuan nilai wajar dari instrumen keuangan diungkapkan pada Catatan 42.
Dalam mengukur nilai wajar atas aset dan liabilitas non-keuangan, Perseroan menggunakan data pasar yang dapat diobservasi jika memungkinkan.
Informasi mengenai penentuan nilai wajar dari aset non-keuangan berupa kelas tanah dan bangunan dari aset tetap diungkapkan pada Catatan 15.
a.2. Determining fair values
The determination of fair value for financial assets and financial liabilities for which there is no observable market price requires the use of valuation techniques as described in Note 2h.4.
Information about the determination of fair value of financial instruments is disclosed in Note 42.
When measuring the fair value for non-financial assets and liabilities, the Company uses observable market data to the extent possible.
Information about the determination of fair value of non-financial assets, i.e. land and buildings class of premises and equipment is disclosed in Note 15.
b. .Pertimbangan akuntansi yang penting dalam
menerapkan kebijakan akuntansi Perseroan
b. Critical accounting judgments in applying the Company‘s accounting policies
Pertimbangan akuntansi yang penting dalam menerapkan kebijakan akuntansi Perseroan meliputi:
Critical accounting judgments made in applying the Company’s accounting policies include:
b.1. Penilaian instrumen keuangan
Kebijakan akuntansi Perseroan untuk pengukuran nilai wajar dibahas pada Catatan 2h.4.
Informasi mengenai nilai wajar dari instrumen keuangan diungkapkan pada Catatan 42.
b.1. Valuation of financial instruments
The Company’s accounting policy on fair value measurements is discussed in Note 2h.4.
Information about fair value of financial instruments is disclosed in Note 42.
b.2. Klasifikasi aset dan liabilitas keuangan Kebijakan akuntansi Perseroan memberikan keleluasaan untuk menetapkan aset dan liabilitas keuangan ke dalam berbagai kategori pada saat pengakuan awal sesuai dengan standar akuntansi yang berlaku berdasarkan kondisi tertentu:
Dalam mengklasifikasikan aset keuangan dan liabilitas keuangan ke dalam kelompok “diperdagangkan”, Perseroan telah menetapkan bahwa aset dan liabilitas keuangan tersebut sesuai dengan definisi aset dan liabilitas dalam kelompok diperdagangkan yang dijabarkan pada Catatan 2h.
b.2. Financial asset and liability classification The Company’s accounting policies provide scope for financial assets and liabilities to be designated at inception into different accounting categories in certain circumstances:
In classifying financial assets and
financial liabilities as “trading”, the Company has determined that they meet definition of trading assets as set out in Note 2h.
Dalam mengklasifikasikan investasi pada Sukuk dan SPNS sebagai “diukur pada biaya perolehan” dan “diukur pada nilai wajar melalui penghasilan komprehensif lain”, Perseroan telah menetapkan bahwa investasi tersebut telah memenuhi persyaratan klasifikasi sebagaimana dijabarkan dalam Catatan 2o.
In classifying investment in Sukuk and
SPNS as “measured at acquisition cost” and “measured at fair value through other comprehensive income”, the Company has determined that they meet the requirements of such classification as set out in Note 2o.
* Diaudit Audited * 94
5. KAS 5. CASH
Akun ini terdiri dari: This account consists of the following: 30 September 2016/ 30 September 2016 31 Desember 2015/ 31 December 2015 Rupiah 1.546.077 1.745.220 Rupiah
Dolar Amerika Serikat 173.038 159.981 United States Dollar
Mata uang asing lainnya 144.198 107.461 Other foreign currencies
Jumlah 1.863.313 2.012.662 Total.
Pada tanggal 30 September 2016 dan 31 Desember 2015, saldo kas dalam mata uang Rupiah, termasuk
jumlah kas pada ATM, masing-masing sebesar Rp257.461 dan Rp185.891.
As of 30 September 2016 and 31 December 2015, the balance of cash in Rupiah includes cash in ATM amounting to Rp257,461 and Rp185,891, respectively.
6. GIRO PADA BANK INDONESIA 6. CURRENT ACCOUNTS WITH BANK INDONESIA
Akun ini terdiri dari: This account consists of the following: 30 September 2016/ 30 September 2016 31 Desember 2015/ 31 December 2015 Rupiah 8.500.044 9.686.327 Rupiah
Dolar Amerika Serikat 2.101.221 3.147.496 United States Dollar
Jumlah 10.601.265 12.833.823 Total
Saldo giro pada Bank Indonesia disediakan untuk memenuhi persyaratan Giro Wajib Minimum (GWM) dari Bank Indonesia.
Current accounts with Bank Indonesia are provided to fulfill Bank Indonesia’s requirements on Minimum Reserve Requirements (GWM).
Peraturan Bank Indonesia mengenai GWM telah mengalami beberapa kali perubahan dan peraturan terakhir tercantum dalam Peraturan Bank Indonesia No.18/3/PBI/2016 tentang Perubahan Ketiga atas Peraturan Bank Indonesia No.15/15/PBI/2013 tentang Giro Wajib Minimum Bank Umum Dalam Rupiah dan Valuta Asing Bagi Bank Umum Konvensional dan Peraturan Bank Indonesia No.15/16/PBI/2013 tentang Giro Wajib Minimum dalam Rupiah dan Valuta Asing bagi Bank Umum Syariah dan Unit Usaha Syariah.
Bank Indonesia Regulations for GWM have been amended several times and the latest regulations are stated in the Bank Indonesia Regulation No.18/3/PBI/2016 regarding The Third Amendment to Bank Indonesia Regulation No.15/15/PBI/2013 regarding Minimum Reserve Requirements in Rupiah and Foreign Currency for Conventional Bank and the Bank Indonesia Regulation No. 15/16/PBI/2013 regarding Minimum Reserve Requirements in Rupiah and Foreign Currency for Sharia Banks and Sharia Business Unit.
Mulai 16 Maret 2016, bagi Bank Umum Konvensional, pemenuhan rasio GWM primer dan rasio GWM sekunder dalam mata uang Rupiah adalah masing-masing sebesar 6,5% dan 4%. Sedangkan, GWM dalam valuta asing adalah 8%.
Starting 16 March 2016, for Conventional Bank, the minimum requirements for primary GWM ratio an secondary GWM ratio in Rupiah are 6.5% and 4%,respectively. While, the minimum requirements for GWM ratio in foreign currency is 8%.
Sebelum 16 Maret 2016, bagi Bank Umum Konvensional, pemenuhan rasio GWM primer dan rasio GWM sekunder dalam mata uang Rupiah adalah masing-masing sebesar 7,5% dan 4%. Sedangkan, GWM dalam valuta asing adalah 8%.
Prior to 16 March 2016, for Conventional Bank, the minimum requirements for primary GWM ratio and secondary GWM ratio in Rupiah are 7.5% and 4%,respectively. While, the minimum requirements for GWM ratio in foreign currency is 8%.
Pada tanggal 30 September 2016 dan 31 Desember 2015, rasio GWM Bank Umum Konvensional adalah masing-masing sebesar 31,25% dan 21,08% untuk mata uang Rupiah, serta masing-masing sebesar 8,22% dan 8,01% untuk valuta asing. Rasio GWM Bank Umum Konvensional untuk mata uang Rupiah pada tanggal 30 September 2016 dan 31 Desember 2015 terdiri dari rasio GWM primer masing-masing sebesar 6,76% dan(7,95% dan rasio GWM sekunder masing-masing sebesar 23,03% dan 13,13%.
As of 30 September 2016 and 31 December 2015, the GWM ratios of the Conventional Bank were 31.25% and 21.08% for Rupiah currency, respectively, and 8.22% and 8.01% for foreign currency, respectively. The GWM ratios of the Conventional Bank for Rupiah currency as of 30 September 2016 and 31 December 2015 consisted of primary GWM ratio of 6.76% and 7.95%, respectively, and secondary GWM ratio of 23.03% and 13.13%, respectively.
* Diaudit Audited * 95
6. GIRO PADA BANK INDONESIA (lanjutan) 6. CURRENT ACCOUNTS WITH BANK INDONESIA
(continued)
Bagi Bank Umum Syariah dan Unit Usaha Syariah, pemenuhan rasio GWM dalam mata uang Rupiah dan valuta asing adalah masing-masing sebesar 5% dan 1%.
For Sharia Bank and Sharia Business Unit, the minimum requirements for GWM ratios in Rupiah and in foreign currency are 5% and 1%, respectively.
Pada tanggal 30 September 2016 dan 31 Desember 2015, rasio GWM Unit Usaha Syariah adalah masing-masing sebesar 6,38% dan 6,31% untuk mata uang Rupiah, serta masing-masing sebesar 2,85% dan 2,28% untuk valuta asing.
As of 30 September 2016 and 31 December 2015, the GWM ratios of Sharia Business Unit were 6.38% and 6.31% for Rupiah currency, respectively, and 2.85% and 2.28% for foreign currency, respectively.
Perseroan telah memenuhi peraturan Bank Indonesia yang berlaku tentang Giro Wajib Minimum Bank Umum Konvensional dan Unit Usaha Syariah pada tanggal 30 September 2016 dan 31 Desember 2015.
The Company has fulfilled the prevailing Bank Indonesia’s regulation regarding Minimum Reserve Requirements for Conventional Banks and Sharia Business Unit as of 30 September 2016 dan 31 December 2015.
Kisaran tingkat suku bunga kontraktual untuk giro pada Bank Indonesia selama periode sembilan bulan/tahun yang berakhir adalah sebagai berikut:
The range of contractual interest rates of current accounts with Bank Indonesia during the nine-month period/year ended were as follows:
30 September 2016/ 30 September 2016
31 Desember 2015/ 31 December 2015
Rupiah 0,00% - 2,50% 0,00% - 2,50% Rupiah
Dolar Amerika Serikat 0,00% 0,00% United States Dollar
Informasi mengenai klasifikasi giro pada Bank Indonesia diungkapkan pada Catatan 42.
Information with regards to the classification of current accounts with Bank Indonesia was disclosed in Note 42.
7. GIRO PADA BANK-BANK LAIN 7. CURRENT ACCOUNTS WITH OTHER BANKS
Akun ini terdiri dari: This account consists of the following: 30 September 2016/30 September 2016 Jumlah/ Amount Cadangan Kerugian Penurunan Nilai/ Allowance for Impairment Losses Nilai Tercatat/ Carrying Amount Rupiah Rupiah
- Pihak ketiga 64.402 (21) 64.381 - Third parties
- Pihak berelasi 29 - 29 - Related parties
64.431 (21) 64.410
Valuta Asing Foreign Currencies
- Pihak ketiga 746.959 (63) 746.896 - Third parties
- Pihak berelasi 571.212 (30) 571.182 - Related parties
1.318.171 (93) 1.318.078
* Diaudit Audited * 96
7. GIRO PADA BANK-BANK LAIN (lanjutan) 7. CURRENT ACCOUNTS WITH OTHER BANKS
(continued) 31 Desember 2015/31 December 2015 Jumlah/ Amount Cadangan Kerugian Penurunan Nilai/ Allowance for Impairment Losses Nilai Tercatat/ Carrying Amount Rupiah Rupiah
- Pihak ketiga 109.099 (29) 109.070 - Third parties
- Pihak berelasi 30 -) 30 - Related parties
109.129 (29) 109.100
Valuta Asing Foreign Currencies
- Pihak ketiga 656.665 (46) 656.619 - Third parties
- Pihak berelasi 244.413 (8) 244.405 - Related parties
901.078 (54) 901.024
Jumlah 1.010.207 (83) 1.010.124 Total
Rincian giro pada bank-bank lain (sebelum cadangan kerugian penurunan nilai) menurut nama pihak lawan pada tanggal 30 September 2016 dan 31 Desember 2015 adalah sebagai berikut:
Details of current accounts with other banks (before allowance for impairment losses) based on counterparties’ names as of 30 September 2016 and 31 December 2015 were as follows:
30 September 2016/ 30 September 2016
31 Desember 2015/ 31 December 2015
Standard Chartered Bank, Jakarta, New York, Frankfurt, Hong Kong, Singapura dan London (pihak
berelasi) 467.771 218.866
Standard Chartered Bank, Jakarta, New York, Frankfurt, Hong
Kong, Singapore and London (a related party) Wells Fargo Bank, N.A., New York dan
London 393.183 146.377
Wells Fargo Bank, N.A., New York and London
DBS Bank Ltd, Singapura (pihak berelasi) 103.470 25.577 DBS Bank Ltd, Singapore (a related party)
United Overseas Bank Ltd, Singapura 91.616 27.217 United Overseas Bank Ltd, Singapore
Clearstream Banking S.A. 66.266 33.947 Clearstream Banking S.A.
PT Bank Central Asia Tbk, Jakarta 64.220 108.941 PT Bank Central Asia Tbk, Jakarta
The Bank of New York Mellon Corp.
New York 38.982 45.939
The Bank of New York Mellon Corp. New York
Citibank, N.A., New York 30.434 24.441 Citibank, N.A., New York
National Australia Bank Limited,
Melbourne 29.783 41.993
National Australia Bank Limited, Melbourne JP Morgan Chase Manhattan Bank, N.A.,
New York 27.458 20.330
JP Morgan Chase Manhattan Bank, N.A., New York
The Bank of Tokyo Mitsubishi UFJ, Tokyo 20.673 253.753 The Bank of Tokyo Mitsubishi UFJ, Tokyo
PT Bank ICBC Indonesia, Jakarta 16.452 11.997 PT Bank ICBC Indonesia, Jakarta
Sumitomo Mitsui Banking Corp., Tokyo 14.560 30.597 Sumitomo Mitsui Banking Corp., Tokyo
Bank of New Zealand, Wellington 7.923 2.464 Bank of New Zealand, Wellington
The Bank of Nova Scotia, Toronto 5.055 6.490 The Bank of Nova Scotia, Toronto
The Hongkong and Shanghai Banking
Corp. Limited, Hong Kong 2.564 1.231
The Hongkong and Shanghai Banking Corp. Limited, Hong Kong
UBS AG, Zurich 1.825 9.564 UBS AG, Zurich
Lain-lain 367 483 Others
* Diaudit Audited * 97
7. GIRO PADA BANK-BANK LAIN (lanjutan) 7. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
Perubahan cadangan kerugian penurunan nilai kolektif adalah sebagai berikut:
The movement of allowance for collective impairment losses was as follows:
30 September 2016/30 September 2016 Rupiah/ Rupiah Valuta Asing/ Foreign Currencies Jumlah/ Total
Saldo, awal periode 29 54 83 Balance, beginning of period
Penambahan (pemulihan) cadangan
selama periode berjalan (8) 43 35
Addition (reversal) of allowance during the period
Selisih kurs - (4) (4) Exchange rate difference
Saldo, akhir periode 21 93 114 Balance, end of period
30 September 2015/30 September 2015 Rupiah/ Rupiah Valuta Asing/ Foreign Currencies Jumlah/ Total
Saldo, awal periode 20) 36) 56) Balance, beginning of period
Penambahan (pemulihan) cadangan
selama periode berjalan (11) 20 9
Addition (reversal) of allowance during the period
Selisih kurs - 7 7 Exchange rate difference
Saldo, akhir periode 9 63 72 Balance, end of period
Manajemen berkeyakinan bahwa saldo cadangan kerugian penurunan nilai yang dibentuk cukup untuk menutupi kemungkinan tidak tertagihnya giro pada bank-bank lain (Catatan 2u).
Management believes that the balance of allowance for impairment losses provided was adequate to cover possible losses on uncollectible current accounts with other banks (Note 2u).
Tingkat suku bunga kontraktual untuk giro pada bank-bank lain selama periode sembilan bulan/tahun yang berakhir pada tanggal 30 September 2016 dan 31 Desember 2015 adalah mendekati nil.
The contractual interest rates of current accounts with other banks during the nine-month period/year ended 30 September 2016 and 31 December 2015 were approximate to zero.
Giro yang ditempatkan pada pihak berelasi diungkapkan pada Catatan 44. Informasi mengenai klasifikasi giro pada bank-bank lain diungkapkan pada Catatan 42.
Current accounts with related parties were disclosed in Note 44. Information with regards to the classification of current accounts with other banks was disclosed in Note 42.
* Diaudit Audited * 98
8. PENEMPATAN PADA BANK INDONESIA DAN
