[4610000] Explanation for Significant Accounting Policy - Financial and Sharia Industry
Kebijakan akuntansi signifikan | Significant accounting policies | |
31 March 2023 | ||
Dasar penyusunan laporan keuangan konsolidasian |
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Basis of preparation of consolidated financial statements |
Prinsip-prinsip konsolidasi |
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Principles of consolidation |
Kas dan setara kas |
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Cash and cash equivalents |
Aset tetap |
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Fixed assets |
Penurunan nilai aset nonkeuangan |
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Impairment of non-financial assets |
Pengakuan pendapatan dan beban |
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Revenue and expense recognition |
Penjabaran mata uang asing |
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Foreign currency translation |
Transaksi dengan pihak berelasi |
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Transactions with related parties |
Pinjaman |
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Borrowings |
Provisi |
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Provisions |
Imbalan kerja karyawan |
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Employee benefits |
Laba per saham |
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Earnings per share |
Pelaporan segmen |
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Segment reporting |
Instrumen keuangan derivatif |
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Derivative financial instruments |
Penerapan standar akutansi baru |
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The implementation of new statements of accounting standards |
Penentuan nilai wajar |
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Determination of fair value |
Giro pada Bank Indonesia dan bank lain |
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Current accounts with Bank Indonesia and other banks |
Penempatan pada Bank Indonesia dan bank lain |
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Placements with Bank Indonesia and other banks |
Efek-efek |
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Securities |
Obligasi subordinasi |
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Subordinated bonds |
Efek-efek yang dibeli dengan janji dibeli kembali |
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Securities purchased under resell agreements |
Saham treasuri |
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Treasury stock |
Modal saham |
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Share capital |
Penerapan standar akuntansi baru |
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Adoption of new accounting standards |