PT Bank OCBCNISP Tbk 1. Bagian 1 : Format Standar Pengungkapan Perhitungan Basel III / 1. Part 1 : Disclosure of standard format of Basel III calculation. a. Format laporan / a. Report format Format Standar Pengungkapan Permodalan sesuai dengan kerangka Basel III / Disclosure of capital based on Basel III framework Pada tanggal 30 Juni/ June 2016 Jumlah (Dalam Jutaan Rupiah, kecuali dinyatakan lain)/ Component Komponen Amount (in million Rupiah, unless otherwise stated)
No. Ref. yang berasal dari Neraca*) / Ref. No. From Statements of Financial Position
Common Equity Tier 1 capital: instruments and reserves
Modal Inti Utama (Common Equity Tier I ) /CET 1 : Instrumen dan Tambahan Modal Disetor
1.
Directly issued qualifying common share (and equivalent for non-joint stock companies) capital plus related stock surplus Retained earnings Accumulated other comprehensive income (and other reserves) Directly issued capital subject to phase out from CET1 (only applicable to non- joint stock companies)
Saham biasa dan related stock surplus
8,263,442
a
Laba ditahan Akumulasi pendapatan komprehensif lainnya (dan cadangan lain) Modal yang termasuk phase out dari CET1
9,144,946 1,284,176
b c
Common share capital issued by subsidiaries and held by third parties (amount allowed in group CET1)
Kepentingan Non Pengendali yang dapat diperhitungkan
2. 3. 4.
5.
6.
Common Equity Tier 1 capital before regulatory adjustments Common Equity Tier 1 capital: regulatory adjustments 7.
Prudential valuation adjustments
8. 9.
Goodwill (net of related tax liability) Other intangibles other than mortgage- servicing rights (net of related tax liability) Deferred tax assets that rely on future profitability excluding those arising from temporary differences (net of related tax liability) Cash-flow hedge reserve Shortfall of provisions to expected losses Securitisation gain on sale (as set out in paragraph 562 of Basel II framework) Gains and losses due to changes in own credit risk on fair valued liabilities Defined-benefit pension fund net assets Investments in own shares (if not already netted off paid-in capital on reported balance sheet) Reciprocal cross- holdings in common equity Investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the bank does not own more than 10% of the issued share capital (amount above 10% threshold)
10.
11. 12. 13. 14. 15. 16. 17. 18.
CET1 sebelum regulatory adjustment
Selisih kurang jumlah penyesuaian nilai wajar dari instrumen keuangan dalam trading book Goodwill Aset tidak berwujud lain (selain Mortgage- Servicing Rights ) Aset pajak tangguhan yang berasal dari future profitability
-
Peningkatan / penurunan nilai wajar atas kewajiban keuangan (DVA) Aset pensiun manfaat pasti Investasi pada saham sendiri (jika belum di net dalam modal di neraca) Pemilikan saham biasa secara resiprokal Penyertaan dalam bentuk CET1 pada entitas anak, perusahaan kepemilikan 20%- 50% dan kepada perusahaan asuransi.
-
Mortgage servicing rights (amount above 10% Mortgage servicing rights threshold) Deferred tax assets arising from temporary differences Aset pajak tangguhan yang berasal dari perbedaan (amount above 10% threshold, net of related tax liability) temporer (jumlah di atas batasan 10%, net dari kewajiban pajak) Amount exceeding the 15% threshold Jumlah melebihi batasan 15% dari: of which: significant investments in the common stock investasi signifikan pada saham biasa financials of financials of which: mortgage servicing rights mortgage servicing rights of which: deferred tax assets arising from temporary pajak tangguhan dari perbedaan temporer differences National specific regulatory adjustments Penyesuaian berdasarkan ketentuan spesifik nasional
26.
-
-
20.
24. 25.
18,692,564
Cash-flow hedge reserve Shortfall on provisions to expected losses Keuntungan dari sekuritisasi
Significant investments in the common stock of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions (amount above 10% threshold)
22. 23.
-
CET 1 : Faktor Pengurang (Regulatory Adjustment )
19.
21.
-
Investasi signifikan pada saham biasa bank, entitas keuangan dan asuransi di luar cakupan konsolidasi secara ketentuan
-
-
-
-
26 a.
Difference between required provisions with allowance for impairment losses of productive assets
Selisih kurang antara PPA dan cadangan kerugian penurunan nilai atas aset produktif
26 b. 26 c. 26 d. 26 e. 26 f. 26 g. 27.
Allowance for non productive assets Deferred tax asset investment lack of capital in insurance subsidiaries securitisation exposure Other core capital deduction factor Regulatory adjustments applied to Common Equity Tier 1 due to insufficient Additional Tier 1 and Tier 2 to cover deductions Total regulatory adjustments to Common equity Tier 1 Common Equity Tier 1 capital (CET1) Additional Tier 1 capital: instruments Directly issued qualifying Additional Tier 1 instruments plus related stock surplus
PPA atas aset non produktif Aset Pajak Tangguhan Penyertaan Kekurangan modal pada perusahaan anak asuransi Eksposur sekuritisasi Faktor pengurang modal inti lainnya Investasi pada instrumen AT1 dan Tier 2 pada bank lain
687 129,307 -
Jumlah pengurang (regulatory adjustment ) terhadap CET 1 Jumlah CET 1 setelah faktor pengurang Modal Inti Tambahan (AT 1) : Instrumen Instrumen AT 1 yang diterbitkan oleh bank (termasuk stock surplus )
129,994
28. 29.
30.
-
18,562,570
-
d
PT Bank OCBCNISP Tbk 1. Bagian 1 : Format Standar Pengungkapan Perhitungan Basel III / 1. Part 1 : Disclosure of standard format of Basel III calculation. a. Format laporan / a. Report format Format Standar Pengungkapan Permodalan sesuai dengan kerangka Basel III / Disclosure of capital based on Basel III framework Pada tanggal 30 Juni/ June 2016 Jumlah (Dalam Jutaan Rupiah, kecuali dinyatakan lain)/ Component Komponen Amount (in million Rupiah, unless otherwise stated) 31. 32. 33. 34.
35. 36.
37. 38. 39.
40.
41.
of which: classified as equity under applicable accounting standards of which: classified as liabilities under applicable accounting standards Directly issued capital instruments subject to phase out from Additional Tier 1 Additional Tier 1 instruments (and CET1 instruments not included in row 5) issued by subsidiaries and held by third parties (amount allowed in group AT1) of which: instruments issued by subsidiaries subject to phase out Additional Tier 1 capital before regulatory adjustments Additional Tier 1 capital: regulatory adjustments Investments in own Additional Tier 1 instruments Reciprocal cross- holdings in Additional Tier 1 instruments Investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the bank does not own more than 10% of the issued common share capital of the entity (amount above 10% threshold) Significant investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation (net of eligible short positions) National specific regulatory adjustments
Yang diklasifikasikan sebagai ekuitas berdasarkan standar akuntansi Yang diklasifikasikan sebagai liabilitas berdasarkan standar akuntansi Modal yang yang termasuk phase out dari AT1
-
Instrumen AT1 yang diterbitkan oleh entitas anak yang diakui dalam perhitungan KPMM secara konsolidasi
-
Instrumen yang diterbitkan entitas anak yang termasuk phase out Jumlah AT 1 sebelum regulatory adjustment
-
Modal Inti Tambahan : Faktor Pengurang (Regulatory Adjustment ) Investasi pada instrumen AT1 sendiri Pemilikan instrumen AT1 secara resiprokal
-
Penyesuaian berdasarkan ketentuan spesifik nasional
-
Total regulatory adjustments to Additional Tier 1 capital Additional Tier 1 capital (AT1) Tier 1 capital (T1 = CET1 + AT1) Tier 2 capital: instruments and provisions
Jumlah faktor pengurang (regulatory adjustment ) terhadap AT1 Jumlah AT 1 setelah faktor pengurang Jumlah Modal Inti (Tier 1) (CET1 + AT 1)
Directly issued qualifying Tier 2 instruments plus related stock surplus Directly issued capital instruments subject to phase out from Tier 2 Tier 2 instruments (and CET1 and AT1 instruments not included in rows 5 or 34) issued by subsidiaries and held by third parties (amount allowed in group Tier 2)
Instrumen T2 yang diterbitkan oleh bank (plus related stock surplus ) Modal yang yang termasuk phase out dari Tier 2
47. 48.
-
Investasi signifikan pada modal bank, entitas keuangan dan asuransi di luar cakupan konsolidasi secara ketentuan
43.
46.
-
-
investments in AT1 instrument to others bank Investasi pada instrumen AT1 pada bank lain Regulatory adjustments applied to Additional Tier 1 due Investasi pada instrumen Tier 2 pada bank lain to insufficient Tier 2 to cover deductions
44. 45.
-
Penyertaan dalam bentuk AT1 pada entitas anak, perusahaan kepemilikan 20% - 50% dan kepada perusahaan asuransi.
41a. 42.
-
18,562,570
Modal Pelengkap (Tier 2) : Instrumen dan cadangan 175,755 -
Instrumen Tier2 yang diterbitkan oleh entitas anak yang diakui dalam perhitungan KPMM secara konsolidasi
-
Modal yang diterbitkan entitas anak yang termasuk phase out cadangan umum PPA atas aset produktif yang wajib dihitung dengan jumlah paling tinggi sebesar 1,25% dari ATMR untuk Risiko Kredit + Cadangan Tujuan
-
50.
of which: instruments issued by subsidiaries subject to phase out Provisions
51.
Tier 2 capital before regulatory adjustments
Jumlah Modal Pelengkap (Tier 2) sebelum faktor pengurang Modal Pelengkap (Tier 2) : Faktor Pengurang (Regulatory Adjustment ) Investasi pada instrumen Tier 2 sendiri Pemilikan instrumen Tier 2 secara resiprokal Penyertaan dalam bentuk AT1 pada entitas anak, perusahaan kepemilikan 20% - 50% dan kepada perusahaan asuransi.
49.
Tier 2 capital: regulatory adjustments 52. 53. 54.
56.
Investments in own Tier 2 instruments Reciprocal cross- holdings in Tier 2 instruments Investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the bank does not own more than 10% of the issued common share capital of the entity (amount above the 10% threshold) Significant investments in the capital banking, financial and insurance entities that are outside the scope of regulatory consolidation (net of eligible short positions) National specific regulatory adjustments
56 a. 56 b. 57.
investment in T2 instrument to others bank Sinking fund Total regulatory adjustments to Tier 2 capital
55.
No. Ref. yang berasal dari Neraca*) / Ref. No. From Statements of Financial Position
Investasi signifikan pada modal bank, entitas keuangan dan asuransi di luar cakupan konsolidasi secara ketentuan
961,398
1,137,153
-
-
Penyesuaian berdasarkan ketentuan spesifik nasional Investasi pada instrumen Tier 2 pada bank lain Sinking fund Jumlah faktor pengurang (regulatory adjustment ) Modal Pelengkap
-
e
PT Bank OCBCNISP Tbk 1. Bagian 1 : Format Standar Pengungkapan Perhitungan Basel III / 1. Part 1 : Disclosure of standard format of Basel III calculation. a. Format laporan / a. Report format Format Standar Pengungkapan Permodalan sesuai dengan kerangka Basel III / Disclosure of capital based on Basel III framework Pada tanggal 30 Juni/ June 2016 Jumlah (Dalam Jutaan Rupiah, kecuali dinyatakan lain)/ Component Komponen Amount (in million Rupiah, unless otherwise stated) 58.
Tier 2 capital (T2)
59.
Total capital (TC = T1 + T2) Total risk weighted assets Capital ratios and buffers
60.
Jumlah Modal Pelengkap (T2) setelah regulatory adjustment Total Modal (Modal Inti + Modal Pelengkap) Total Aset Tertimbang Menurut Risiko (ATMR) Rasio Kecukupan Pemenuhan Modal Minimum (KPMM) dan Tambahan Modal (Capital Buffer )
1,137,153 19,699,723 103,950,501
62.
Common Equity Tier 1 (as a percentage of risk weighted assets) Tier 1 (as a percentage of risk weighted assets)
Rasio Modal Inti Utama (CET1) – prosentase terhadap ATMR Rasio Modal Inti (Tier 1) – prosentase terhadap ATMR
17.86%
63.
Total capital (as a percentage of risk weighted assets)
Rasio Total Modal – prosentase terhadap ATMR
18.95%
64.
Institution specific buffer requirement (minimum CET1 requirement plus capital conservation buffer plus countercyclical buffer requirements plus G-SIB buffer requirement, expressed as a percentage of risk weighted assets) of which: capital conservation buffer requirement of which: bank specific countercyclical buffer requirement of which: G-SIB buffer requirement Common Equity Tier 1 available to meet buffers (as a percentage of risk weighted assets)
Tambahan modal (buffer) – prosentase terhadap AMTR
61.
65. 66. 67. 68.
69. 70. 71.
72. 73. 74. 75.
76.
77. 78.
79.
80. 81.
82. 83.
84. 85.
National minima (if different from Basel 3) National Common Equity Tier 1 minimum ratio (if different from Basel 3 minimum) National Tier 1 minimum ratio (if different from Basel 3 minimum) National total capital minimum ratio (if different from Basel 3 minimum) Amounts below the thresholds for deduction (before risk weighting) Non-significant investments in the capital of other financials Significant investments in the common stock of financials Mortgage servicing rights (net of related tax liability) Deferred tax assets arising from temporary differences (net of related tax liability) Applicable caps on the inclusion of provisions in Tier 2 Provisions eligible for inclusion in Tier 2 in respect of exposures subject to standardised approach (prior to application of cap) Cap on inclusion of provisions in Tier 2 under standardised approach Provisions eligible for inclusion in Tier 2 in respect of exposures subject to internal ratings- based approach (prior to application of cap) Cap for inclusion of provisions in Tier 2 under internal ratings- based approach Capital instruments subject to phase-out arrangements (only applicable between 1 Jan 2018 and 1 Jan 2022) Current cap on CET1 instruments subject to phase out arrangements Amount excluded from CET1 due to cap (excess over cap after redemptions and maturities) Current cap on AT1 instruments subject to phase out arrangements Amount excluded from AT1 due to cap (excess over cap after redemptions and maturities) Current cap on T2 instruments subject to phase out arrangements Amount excluded from T2 due to cap (excess over cap after redemptions and maturities)
17.86%
0.88%
Capital Conservation Buffer Countercyclical Buffer
0.625% 0.000%
Capital Surcharge untuk D-SIB Modal Inti Utama (CET 1) yang tersedia untuk memenuhi Tambahan Modal (Buffer) – prosentase terhadap ATMR
0.250% 8.95%
National minima (jika berbeda dari Basel 3) Rasio minimal CET 1 nasional (jika berbeda dengan Basel 3) Rasio minimal Tier 1 nasional (jika berbeda dengan Basel 3) Rasio minimal total modal nasional (jika berbeda dengan Basel 3) Jumlah di bawah batasan pengurangan (sebelum pembobotan risiko) Investasi non-signifikan pada modal entitas keuangan lain Investasi signifikan pada saham biasa entitas keuangan
-
-
Mortgage servicing rights (net dari kewajiban pajak) Aset pajak tangguhan yang berasal dari perbedaan temporer (net dari kewajiban pajak) Cap yang dikenakan untuk provisi pada Tier 2
-
Provisi yang dapat diakui sebagai Tier 2 sesuai dengan eksposur berdasarkan pendekatan standar (sebelum dikenakan cap) Cap atas provisi yang diakui sebagai Tier 2 berdasarkan pendekatan standar Provisi yang dapat diakui sebagai Tier 2 sesuai dengan eksposur berdasarkan pendekatan IRB (sebelum dikenakan cap) Cap atas provisi yang diakui sebagai Tier 2 berdasarkan pendekatan IRB Instrumen Modal yang termasuk phase out (hanya berlaku antara 1 Jan 2018 s.d. 1 Jan 2022) Cap pada CET 1 yang temasuk phase out
-
-
-
Jumlah yang dikecualikan dari CET1 karena adanya cap (kelebihan di atas cap setelah redemptions dan maturities ) Cap pada AT1 yang temasuk phase out
-
Jumlah yang dikecualikan dari AT1 karena adanya cap (kelebihan di atas cap setelah redemptions dan maturities ) Cap pada Tier2 yang temasuk phase out
-
Jumlah yang dikecualikan dari Tier2 karena adanya cap (kelebihan di atas cap setelah redemptions dan maturities )
-
-
-
No. Ref. yang berasal dari Neraca*) / Ref. No. From Statements of Financial Position
PT Bank OCBCNISP Tbk 2. Bagian 2 : Rekonsiliasi Permodalan / 2. Part 2 : Capital reconciliation Langkah 2 / Step 2 Description
Pos-pos
Neraca Publikasi / Statements of financial position
(dalam jutaan Rupiah) / (in million Rupiah ) Neraca dengan No. cakupan berdasarkan Referensi / ketentuan kehatiNo. Reference hatian / Statement of financial position with prudent principle
30 Juni/ June 2016 ASSETS Cash Placement with Bank Indonesia Placement with Other Banks Spot and derivative receivables Marketable securities a. At Fair value through profit or loss b. Available for sale c. Held to Maturity d. Loans and receivables 6. Marketable securities sold with repurchase agreement 7. Marketable securities purchased under resale agreements
1. 2. 3. 4. 5.
8. Tagihan akseptasi 9. Loan a. At Fair value through profit or loss b. Available for Sale c. Held to Maturity d. Loans and receivables 10. Sharia Financing 11. Investments 12. Allowance for impairment losses of financial assets -/a. Marketable Securities b. Loans c. Others 13. Intangible Assets Accumulated depreciation of intangible assets -/14. Fixed assets and inventory Accumulated depreciation of fixed assets and inventory -/15. Non productive assets a. Abandoned properties b. Foreclosed assets c. Suspend account d. Inter-office assets i. Conduct Operational Activity in Indonesia ii. Conduct Operational Activity outside Indonesia 16. Allowance for impairment losses of other assets -/17. Lease financing 18. Deferred tax assets 19. Other assets Total Assets
ASET Kas Penempatan pada Bank Indonesia Penempatan pada Bank lain Tagihan spot dan derivatif Surat berharga a. Diukur pada nilai wajar melalui laporan laba/rugi b. Tersedia untuk dijual c. Dimiliki hingga jatuh tempo d. Pinjaman yang diberikan dan piutang Surat berharga yang dijual dengan janji dibeli kembali (repo) Tagihan atas surat berharga yang dibeli dengan janji dijual kembali (reverse repo) Tagihan akseptasi Kredit a. Diukur pada nilai wajar melalui laporan laba/rugi b. Tersedia untuk dijual c. Dimiliki hingga jatuh tempo d. Pinjaman yang diberikan dan piutang Pembiayaan syariah Penyertaan Cadangan kerugian penurunan nilai aset keuangan -/a. Surat Berharga b. Kredit c. Lainnya Aset tidak berwujud Akumulasi amortisasi aset tidak berwujud Aset tetap dan inventaris Akumulasi penyusutan aset tetap dan inventaris -/Aset non produktif a. Properti terbengkalai b. Aset yang diambil alih c. Rekening tunda d. Aset antar kantor i. Melakukan kegiatan operasional di Indonesia ii. Melakukan kegiatan operasional di luar Indonesia Cadangan Kerugian Penurunan Nilai aset lainnya -/Sewa pembiayaan Aset Pajak Tangguhan Aset lainnya Total Aset
31 Juni/ June 2016
1,206,182 7,673,548 3,112,316 623,150
1,206,182 7,673,548 3,112,316 623,150
1,879,010 22,417,087 157,299 -
1,879,010 22,417,087 157,299 -
2,688,692
2,688,692
84,412,023 1,524,527 -
84,412,023 1,524,527 -
(4,143) (2,379,683) (70,704) 3,300,013 (870,178)
(4,143) (2,379,683) (70,704) 3,300,013 (870,178)
412,595 14,582
412,595 14,582
(1,525) 129,307 2,723,962 128,948,060
(1,525) 129,307 2,723,962 128,948,060
d
PT Bank OCBCNISP Tbk 2. Bagian 2 : Rekonsiliasi Permodalan / 2. Part 2 : Capital reconciliation Langkah 2 / Step 2 Description
Pos-pos
(dalam jutaan Rupiah) / (in million Rupiah ) Neraca dengan No. cakupan berdasarkan Referensi / ketentuan kehatiNo. Reference hatian / Statement of financial position with prudent principle
Neraca Publikasi / Statements of financial position
30 Juni/ June 2016
1. 2. 3. 4. 5. 6. 7. 8.
LIABILITIES Demand deposits Saving accounts Time deposits Revenue sharing investment fund Loans from Bank Indonesia Loans from Other Banks Spot and derivative liabilities Marketable securities sold with repurchase agreement
9. Acceptance Payables 10. Marketable Securities Issued 11. Borrowings - Recognised at T - 2 - Not Recognised as a capital component 12. Security deposits 13. Inter-office liabilities a. Conduct Operational Activity in Indonesia b. Conduct Operational Activity Outside Indonesia 14. Deferred tax liabilities 15. Other liabilities 16. Profit sharing fund investment 20. Paid in capital a. Authorised capital b. Un paid up capital -/c. Treasury shares -/21. Additional paid-in capital a. Share premium b. Share discount -/c. Donation Capital d. Capital deposits funds e. Others 22. Other comprehensive Revenue (losses) a. Adjustment due to financial statement translation b. Gain (losses) from changes in value of financial assets in the group of available for sale c. Cash flow hedging d. Difference on revaluation of fixed assets
LIABILITAS Giro Tabungan Simpanan berjangka Dana investasi revenue sharing Pinjaman dari Bank Indonesia Pinjaman dari Bank lain Liabilitas spot dan derivatif Utang atas surat berharga yang dijual dengan janji dibeli kembali (repo) Utang akseptasi Surat berharga yang diterbitkan Pinjaman yang diterima - Diakui dalam T - 2 - Tidak diakui sebagai komponen modal Setoran jaminan Liabilitas antar kantor a. Melakukan kegiatan operasional di Indonesia b. Melakukan kegiatan operasional di luar Indonesia Liabilitas pajak tangguhan Liabilitas lainnya Dana investasi profit sharing Modal Disetor a. Modal dasar b. Modal yang belum disetor -/c. Saham yang dibeli kembali (treasury stock) -/Tambahan modal disetor a. Agio b. Disagio -/c. Modal Sumbangan d. Dana setoran modal e. Lainnya Pendapatan (kerugian) komprehensif lainnya a. Penyesuaian akibat penjabaran laporan keuangan dalam mata uang asing b. Keuntungan (kerugian) dari perubahan nilai aset keuangan dalam kelompok tersedia untuk dijual c. Bagian efektif lindung nilai arus kas d. Keuntungan revaluasi aset tetap
31 Juni/ June 2016
23,037,392 15,146,829 52,168,781 2,201,617 3,412,103 544,343 269,413
23,037,392 15,146,829 52,168,781 2,201,617 3,412,103 544,343 269,413
2,688,692 3,895,658
2,688,692 3,895,658
3,521,274 253,135
175,755 3,345,519 253,135
3,134,077 -
3,134,077 -
3,500,000 (2,065,919) -
3,500,000 (2,065,919) -
a a
6,829,361 -
6,829,361 -
a
-
34,365 1,258,402
e
-
34,365 1,258,402
c c
PT Bank OCBCNISP Tbk 2. Bagian 2 : Rekonsiliasi Permodalan / 2. Part 2 : Capital reconciliation Langkah 2 / Step 2 Description
e. Part of other comprehensive income from association entity
23. 24. 25. 26.
27.
f. Gain (losses) of defined benefit actuarial program g. Income tax related to other comprehensive income h. Other Difference due to quasi reorganization Difference in restructuring value of transaction of entities under common control Other equity Reserves a. General reserves b. Specific reserves Profit/loss a. Previous years b. Current year TOTAL LIABILITIES AND EQUITY
Pos-pos
e. Bagian pendapatan komprehensif lain dari entitas asosiasi f. Keuntungan (kerugian) aktuarial program imbalan pasti g. Pajak penghasilan terkait dengan laba komprehensif lain h. Lainnya Selisih kuasi reorganisasi Selisih nilai transaksi restrukturisasi entitas sepengendali Ekuitas lainnya Cadangan a. Cadangan Umum b. Cadangan Tujuan Laba/rugi a. Tahun-tahun lalu b. Tahun berjalan TOTAL LIABILITAS DAN EKUITAS
(dalam jutaan Rupiah) / (in million Rupiah ) Neraca dengan No. cakupan berdasarkan Referensi / ketentuan kehatiNo. Reference hatian / Statement of financial position with prudent principle
Neraca Publikasi / Statements of financial position
30 Juni/ June 2016
31 Juni/ June 2016
-
-
(23,757) (2,652) -
(23,757) (2,652) -
c
-
1,950 -
1,950 -
b
8,228,588 914,408 128,948,060
8,228,588 914,408 128,948,060
b b
PT Bank OCBCNISP Tbk 2. Bagian 2 : Rekonsiliasi Permodalan / 2. Part 2 : Capital reconciliation Langkah 3 / Step 3 Pada tanggal 30 Juni/ June 2016 Common Equity Tier 1 capital: regulatory adjustments
CET 1 : Faktor Pengurang (Regulatory Adjustment)
Jumlah (Dalam Jutaan Rupiah, kecuali dinyatakan lain)/ Amount (in million Rupiah, unless otherwise stated)
No. Ref. yang berasal dari Neraca*) / Ref. No. From Statements of Financial Position
30 Juni/ June 2016 7 Prudential valuation adjustments 8 Goodwill (net of related tax liability) 9 Other intangibles other than mortgage-servicing rights (net of related tax liability) 10 Deferred tax assets that rely on future profitability excluding those arising from temporary differences (net of related tax liability) 11 Cash-flow hedge reserve 12 Shortfall of provisions to expected losses 13 Securitisation gain on sale (as set out in paragraph 562 of Basel II framework) 14 Gains and losses due to changes in own credit risk on fair valued liabilities 15 Defined-benefit pension fund net assets 16 Investments in own shares (if not already netted off paid-in capital on reported balance sheet) 17 Reciprocal cross- holdings in common equity 18 Investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the bank does not own more than 10% of the issued share capital (amount above 10% threshold) 19 Significant investments in the common stock of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions (amount above 10% threshold)
Selisih kurang jumlah penyesuaian nilai wajar dari instrumen keuangan dalam trading book Goodwill Aset tidak berwujud lain (selain Mortgage-Servicing Rights ) Aset pajak tangguhan yang berasal dari future profitability
26b. 26c. 26d. 26e. 26f. 26g. 27
30 31 32 33 34
Allowance for non productive assets Deferred tax calculation investment lack of capital in insurenace subsidiaries securitisation exposure Other core capital deduction factor Regulatory adjustments applied to Common Equity Tier 1 due to insufficient Additional Tier 1 and Tier 2 to cover deductions Directly issued qualifying Additional Tier 1 instruments plus related stock surplus of which: classified as equity under applicable accounting standards of which: classified as liabilities under applicable accounting standards Directly issued capital instruments subject to phase out from Additional Tier 1 Additional Tier 1 instruments (and CET1 instruments not included in row 5) issued by subsidiaries and held by third parties (amount allowed in group AT1)
35 of which: instruments issued by subsidiaries subject to phase out 37 Investments in own Additional Tier 1 instruments 38 Reciprocal cross- holdings in Additional Tier 1 instruments
-
Cash-flow hedge reserve Shortfall on provisions to expected losses Keuntungan dari sekuritisasi
-
Peningkatan/penu runan nilai wajar atas kewajiban keuangan (DVA) Aset pensiun manfaat pasti Investasi pada saham sendiri (jika belum di net dalam modal di neraca) Pemilikan saham biasa secara resiprokal Penyertaan dalam bentuk CET1 pada entitas anak, perusahaan kepemilikan 20%50% dan kepada perusahaan asuransi.
-
Investasi signifikan pada saham biasa bank, entitas keuangan dan asuransi di luar cakupan konsolidasi secara ketentuan
Mortgage servicing rights 20 Mortgage servicing rights (amount above 10% threshold) 21 Deferred tax assets arising from temporary differences Aset pajak tangguhan yang berasal dari perbedaan (amount above 10% threshold, net of related tax liability) temporer (jumlah di atas batasan 10%, net dari kewajiban pajak) 22 Amount exceeding the 15% threshold Jumlah melebihi batasan 15% dari: 23 of which: significant investments in the common stock investasi signifikan pada saham biasa financials of financials mortgage servicing right 24 of which: mortgage servicing rights 25 of which: deferred tax assets arising from temporary pajak tangguhan dari perbedaan temporer differences 26 National specific regulatory adjustments Penyesuaian berdasarkan ketentuan spesifik nasional 26a. Difference between required provisions with allowance for impairment losses of productive assets
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Selisih kurang antara PPA dan cadangan kerugian penurunan nilai atas aset produktif PPA atas aset non produktif Aset Pajak Tangguhan Penyertaan Kekurangan modal pada perusahaan anak asuransi Eksposur sekuritisasi Faktor pengurang modal inti lainnya Investasi pada instrumen AT1 dan Tier 2 pada bank lain
Instrumen AT 1 yang diterbitkan oleh bank (termasuk stock surplus ) Yang diklasifikasikan sebagai ekuitas berdasarkan standar akuntansi Yang diklasifikasikan sebagai liabilitas berdasarkan standar akuntansi Modal yang yang termasuk phase out dari AT1
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687 129,307 -
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Instrumen AT1 yang diterbitkan oleh entitas anak yang diakui dalam perhitungan KPMM secara konsolidasi
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Instrumen yang diterbitkan entitas anak yang termasuk phase out Investasi pada instrumen AT1 sendiri Pemilikan instrumen AT1 secara resiprokal
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d
PT Bank OCBCNISP Tbk 2. Bagian 2 : Rekonsiliasi Permodalan / 2. Part 2 : Capital reconciliation Langkah 3 / Step 3 Pada tanggal 30 Juni/ June 2016 Common Equity Tier 1 capital: regulatory adjustments
CET 1 : Faktor Pengurang (Regulatory Adjustment)
Jumlah (Dalam Jutaan Rupiah, kecuali dinyatakan lain)/ Amount (in million Rupiah, unless otherwise stated)
No. Ref. yang berasal dari Neraca*) / Ref. No. From Statements of Financial Position
30 Juni/ June 2016 39 Investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the bank does not own more than 10% of the issued common share capital of the entity (amount above 10% threshold) 40 Significant investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation (net of eligible short positions) 41 National specific regulatory adjustments
Penyertaan dalam bentuk AT1 pada entitas anak, perusahaan kepemilikan 20%50% dan kepada perusahaan asuransi.
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Investasi signifikan pada modal bank, entitas keuangan dan asuransi di luar cakupan konsolidasi secara ketentuan
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Penyesuaian berdasarkan ketentuan spesifik nasional
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41a investments in AT1 instrument to others bank Investasi pada instrumen AT1 pada bank lain 42 Regulatory adjustments applied to Additional Tier 1 due Investasi pada instrumen Tier 2 pada bank lain to insufficient Tier 2 to cover deductions
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46 Directly issued qualifying Tier 2 instruments plus related stock surplus 47 Directly issued capital instruments subject to phase out from Tier 2 48 Tier 2 instruments (and CET1 and AT1 instruments not included in rows 5 or 34) issued by subsidiaries and held by third parties (amount allowed in group Tier 2)
Instrumen T2 yang diterbitkan oleh bank (plus related stock surplus ) Modal yang yang termasuk phase out dari Tier 2 Instrumen Tier2 yang diterbitkan oleh entitas anak yang diakui dalam perhitungan KPMM secara konsolidasi
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49 of which: instruments issued by subsidiaries subject to phase out 50 Provisions
Modal yang diterbitkan entitas anak yang termasuk phase out cadangan umum PPA atas aset produktif yang wajib dihitung dengan jumlah paling tinggi sebesar 1,25% dari ATMR untuk Risiko Kredit + Cadangan Tujuan
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175,755 -
961,398
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PT Bank OCBCNISP Tbk 3. Bagian 3 : Pengungkapan Rincian Fitur Instrumen Permodalan / 3. Part 3 : Detail features of capital instruments disclosure a. Format laporan / Report format Pada tanggal 30 Juni/ June 2016 Pada tanggal 30 Juni/ June 2016 Pengungkapan Rincian Fitur Instrumen Permodalan No. Pertanyaan Jawaban 1. Penerbit OCBC NISP 2. Nomor identifikasi IDA000045009 3. Hukum yang digunakan Hukum Indonesia Perlakuan Instrumen berdasarkan ketentuan KPMM 4. Pada saat masa transisi N/A 5. Setelah masa transisi T2 6. Apakah instrumen eligible untuk Solo/Group atau Group dan Solo Solo 7. Jenis instrumen Surat Berharga Subordinasi 8. Jumlah yang diakui dalam perhitungan KPMM Rp 263.463 Juta 9. Nilai Par dari instrumen Rp 880.000 Juta 10. Klasifikasi akuntansi Liabilitas - Amortized Cost 11. Tanggal penerbitan 1 Juli 2010 12. Tidak ada jatuh tempo (perpertual) atau dengan jatuh tempo Dengan jatuh tempo 13. Tanggal Jatuh tempo 30 Juni 2017 14. Eksekusi Call Option atas persetujuan pengawas Bank Tidak ada 15. Tanggal call option , jumlah penarikan dan persyaratan call option lainnya Tidak ada (bila ada) 16. Subsequent call option Tidak ada Kupon/deviden Kupon 17. Fixed atau floating Fixed, 11,35% per tahun 18. Tingkat dari kupon rate atau index lain yang menjadi acuan Pasar 19. Ada atau tidaknya dividend stopper Tidak 20. Fully discretionary; partial or mandatory Mandatory 21. Apakah terdapat fitur step up atau insentif lain Tidak ada 22. Non-cumulative atau cumulative. Noncumulative 23. Convertible atau non-convertible Nonconvertible 24. Jika convertible , sebutkan trigger point -nya. 25. Jika convertible , apakah seluruh atau sebagian 26. Jika dikonversi, bagaimana rate konversinya 27. Jika dikonversi, apakah mandatory atau optional 28. Jika dikonversi, sebutkan jenis instrumen konversinya 29. Jika dikonversi, sebutkan issuer of instrument it converts into 30. Fitur Write-down Tidak ada 31. Jika write-down , sebutkan trigger-nya 32. Jika write-down , apakah penuh atau sebagian 33. Jika write-down, permanent atau temporer 34. Jika temporer write-down , jelaskan mechanisme write-up 35. Hierarki instrumen pada saat likuidasi Subordinasi III adalah pari passu tanpa preferen akan mengikuti ketentuan yang berlaku 36. Apakah transisi untuk fitur yang non-compliant Tidak ada 37. Jika Ya, jelaskan fitur non-compliant -
Question Issuer Identification Number Law used Instrument treatment based on CAR During the transition period After Transition Is the instrument eligible for Solo/Group or Group and Solo Type of instrument Amount recognized in CAR Par value from instrument Accounting classification Issue date No due date (perpetual) or with due date Due date Bank Supervisory for call option execution Call option date, amount withdrawls and other requirements of call option (if any) Subsequent call option Coupon/ dividend Fixed or floating The coupon rate or other indexs for a reference whether or not Dividend stopper Fully discretionary; partial or mandatory There is a step up feature or other incentives Non-cumulative or cumulative. Convertible or non-convertible If convertible, what the trigger point If convertible, whether full or partial If convertion, how the rate conversion If convertion, mandatory or optional If convertion, what instrument conversion type If convertion, mentioned the issuer of instrument it converts into Write-down feature If write-down; what the trigger If write-down; whether full or partial If write-down; permanent or temporer If temporer write-down; explain mechanism write-up hierarchy of instruments at the time of liquidation whether the Transition to feature non-compliant If yes, explain for non-compliant feature
