Standar AKUN BBD

Indonesia
Income Statements
Profit from financing, leasing and investments 
Profit paid/payable to depositors 
Fee and commission income 
Fee and commission expense 
Loss from derivatives and investments 
Other operating income 
Personnel expenses 
Other expenses 
Operating profit before allowances 
Allowance for impairment on financing and advances 
Allowance for impairment on receivables 
Allowance for impairment on investments, net 
Share of profit of associate 
 Zakat 
Income tax expense 
 Basic earnings per share 
 Diluted earnings per share 
 Revenue Receipts from fund management as mudharib
 Depositors share on return of temporary syirkah funds
 Other operating revenue
 Provision for impairment losses - net
 Other operating expenses
 Non-operating revenues (expenses) – net
 Tax expense
 Other comprehensive income

Statements of Financial Position

Assets
 Cash and cash equivalents 
Balances with authority monetary Brunei Darussalam 
Placements with and financing and advances to banks 
Government sukuks 
Investments 
Derivative financial assets 
Financing and advances 
Investments in subsidiaries 
Investment in associate 
 Other assets 
Property and equipment 
Investment property 
 Deferred tax assets 
 Cash
 Placement with Bank Indonesia
 Demand Deposits with Other Banks
 Investments in marketable Securities-Third Parties
 Murabahah Receivables
 Qardh Funds – Third Parties
 Mudharabah Financing – Third Parties
 Musyarakah Financing
 Prepaid Expenses
 Premises And Equipment – net
 Intangible Assets - net

Liabilities and Equity

Deposits from customers 
Deposits from banks and other financial institutions 
Placements from other financial institutions 
Derivative financial liabilities 
Other liabilities 
Zakat 
Provision for taxation 
 Liabilities Payable Immediately
 Undistributed Revenue Sharing of Temporary Syirkah Funds & Wadiah Bonuses
 Deposits
 Taxes Payable
 Post-employment benefits obligation
 Accrual and other liabilities
 Temporary syirkah funds

equity
Share capital 
Treasury shares 
Statutory reserves fund 
Other reserves 
 Capital stock
 Additional paid-in capital
 Other comprehensive income
 Retained earnings