[4610000] Explanation for Significant Accounting Policy - Financial and Sharia Industry

Kebijakan akuntansi signifikan Significant accounting policies
31 March 2023
Dasar penyusunan laporan keuangan konsolidasian Longform Notes 2a (halaman 36) Basis of preparation of consolidated financial statements
Prinsip-prinsip konsolidasi Longform Notes 2b (halaman 37) Principles of consolidation
Kas dan setara kas Longform Notes 3 (halaman 70) Cash and cash equivalents
Aset tetap Longform Notes 16 (halaman 145-149) Fixed assets
Penurunan nilai aset nonkeuangan Longform Notes 2p (halaman 57) Impairment of non-financial assets
Beban tangguhan Deferred charges
Pengakuan pendapatan dan beban Longform Notes 2c.iv (halaman 42-43) Revenue and expense recognition
Penjabaran mata uang asing Longform Notes 2ah (halaman 63-64) Foreign currency translation
Transaksi dengan pihak berelasi Longform Notes 44 (halaman 311-319) Transactions with related parties
Pajak penghasilan Income taxes
Pinjaman Longform Notes 11 (halaman 123-134) Borrowings
Provisi Longform Notes 2y (halaman 59) Provisions
Imbalan kerja karyawan Longform Notes 2ae (halaman 62-63) Employee benefits
Laba per saham Longform Notes 49 (halaman 326) Earnings per share
Dividen Dividends
Pelaporan segmen Longform Notes 41 (halaman 291) Segment reporting
Instrumen keuangan derivatif Longform Notes 10 (halaman 122-123) Derivative financial instruments
Penerapan standar akutansi baru Longform Notes 47 (halaman 322) The implementation of new statements of accounting standards
Kombinasi bisnis Business combination
Penentuan nilai wajar Longform Notes 40 (halaman 287-290) Determination of fair value
Transaksi dan saldo dalam mata uang asing Foreign currency transactions and balances
Giro pada Bank Indonesia dan bank lain Longform Notes 4 dan 5 (halaman 70-76) Current accounts with Bank Indonesia and other banks
Penempatan pada Bank Indonesia dan bank lain Longform Notes 6 (halaman 76-82) Placements with Bank Indonesia and other banks
Efek-efek Longform Notes 7 (halaman 82-114) Securities
Investasi jangka pendek Short-term investment
Aset hak guna Right of use assets
Properti investasi Investment properties
Goodwill Goodwill
Investasi pada entitas asosiasi Investment in associates
Aset takberwujud Intangible assets
Beban dibayar dimuka Prepaid expenses
Piutang dan utang asuransi Insurance receivables and payables
Piutang pembiayaan konsumen Consumer financing receivables
Liabilitas atas kontrak Contract liabilities
Simpanan nasabah dan simpanan dari bank lain Deposits from customers and deposits from other banks
Obligasi subordinasi Longform Notes 29 (halaman 234) Subordinated bonds
Efek-efek yang dibeli dengan janji dibeli kembali Longform Notes 9 (halaman 118-121) Securities purchased under resell agreements
Saham treasuri Longform Notes 1d (halaman 15) Treasury stock
Modal saham Longform Notes 31 (halaman 236-237) Share capital
Pengaturan pembayaran berbasis saham Share-based payment arrangement
Biaya emisi efek ekuitas Stock issuance cost
Instrumen keuangan Financial instruments
Aset tidak lancar yang diklasifikasikan sebagai dimiliki untuk dijual Non-current assets classified as held for sale
Peristiwa setelah tanggal periode pelaporan Events after reporting period
Penerapan standar akuntansi baru Longform Notes 47 (halaman 322) Adoption of new accounting standards
Standar akuntansi yang telah disahkan namun belum berlaku efektif Accounting standards issued but not yet effective
Utang pembiayaan konsumen Consumer financing liabilities