Laporan Tahunan 2013 Annual Report Drive to Innovate

Laporan Tahunan 2013 Annual Report

Drive to Innovate

Daftar Isi Table of Contents 01 4

03 24 28 29 30 32 34 36 38

04

KILAS BALIK KINERJA BANK 2013

07

LAPORAN DEWAN KOMISARIS DAN DIREKSI REPORT OF BOARD OF COMMISSIONERS AND BOARD OF DIRECTORS Laporan Dewan Komisaris Report of Board of Commissioners

Laporan Direksi Report of Board of Directors

COMPANY PROFILE Sekilas Perusahaan Company at a Glance Arti Nama “Resona Perdania” The Meaning of Name “Resona Perdania” Bidang Usaha Line of Business Jejak Langkah Milestones Peristiwa Penting Tahun 2013 Important Events In 2013 Struktur Organisasi Organization Structure Visi, Misi, dan Nilai-nilai Perusahaan Vision, Mission, and Corporate Values Profil Dewan Komisaris Profile of Board of Commissioners

40 Profil Direksi Profile of Board of Directors 44 Pejabat Eksekutif Posisi 31 Desember 2013 Executive Officers as of December 31, 2013 45 Komposisi Pemegang Saham dan Perusahaan Anak Composition of Shareholders and Subsidiary 46 Informasi dan Komposisi Saham Perusahaan Anak, Perusahaan Asosiasi dan Perusahaan Afiliasi Information and Share Composition of Subsidiary, Associate and Affiliate Companies 48 Penghargaan dan Pencapaian Awards and Achievements

49 50 50

Profil Grup Resona Profile of Resona Group Struktur Grup Resona Structure of Resona Group Ikhtisar Keuangan Non Konsolidasi Resona Bank, Ltd., Jepang Non-Consolidated Financial Highlight of Resona Bank, Ltd., Japan 51 Perusahaan Anak Subsidiary 53 Kantor Cabang dan Kantor Cabang Pembantu Branch Office and Sub Branch Office

ANALISIS DAN PEMBAHASAN MANAJEMEN MANAGEMENT DISCUSSION AND ANALYSIS 58 Tinjauan Operasional Bank Bank Operational Overview 62 Uraian Kinerja Keuangan Bank Description of the Bank’s Financial Performance

69 72

Rencana Strategis 2014 Strategic Plan 2014 Prospek Usaha Business Outlook

TATA KELOLA PERUSAHAAN GOOD CORPORATE GOVERNANCE 86 Audit Internal Internal Audit 89 Manajemen Risiko Risk Management 98 Penanganan Kredit Bermasalah The Handling of Non-Performing Loan 99 Teknologi & Informasi Information & Technology

100 Sumber Daya Manusia Human Resources 103 Tanggung Jawab Sosial Perusahaan Corporate Social Responsibility 105 Program Edukasi Perbankan Tahun 2013 Banking Education Program In 2013

Laporan Keuangan Konsolidasi dan Informasi Tambahan Consolidated Financial Statement and Supplementary Information

PENGUNGKAPAN PERMODALAN SERTA PENGUNGKAPAN EKSPOSUR RISIKO DAN PENERAPAN MANAJEMEN RISIKO BANK DISCLOSURES OF THE BANK’S CAPITAL, RISK EXPOSURE AND RISK MANAGEMENT IMPLEMENTATION

08

14

PROFIL PERUSAHAAN

76 Tata Kelola Perusahaan Good Corporate Governance 78 Struktur Tata Kelola Perusahaan Structure of Good Corporate Governance 82 Komite-Komite Committees 85 Sistem Kepatuhan Compliance System

06

8

Ikhtisar Keuangan Financial Highlights

56 Tinjauan Ekonomi Makro Indonesia Tahun 2013 Overview of Indonesia’s Macro Economic Condition In 2013 57 Tinjauan Usaha Bank Bank Business Overview

05

02

FLASHBACK BANK PERFORMANCE OF 2013

LAPORAN KEUANGAN KONSOLIDASI PERUSAHAAN INDUK PARENT COMPANY CONSOLIDATED FINANCIAL STATEMENT

Drive to Innovate Pada tahun 2013, PT Bank Resona Perdania telah mengabdi selama 55 tahun di industri perbankan Indonesia dengan memberikan produk dan layanan keuangan terbaik kepada nasabah tercinta kami. Pada tahun 2013 ini, berbagai pencapaian telah diraih oleh PT Bank Resona Perdania dan tentunya pencapaian tersebut tidak selalu semudah atau semulus yang diharapkan. Terdapat hambatan dan tantangan yang dihadapi oleh Bank baik dari dalam maupun luar. Hal itu menjadi suatu faktor pendorong bagi kami untuk melakukan sebuah perbaikan (”Drive to Innovate”) khususnya dalam penerapan tata kelola perusahaan yang baik sehingga PT Bank Resona Perdania dapat terus meningkatkan kinerja Bank secara keseluruhan dan pada saat yang sama dapat mencapai visi Bank untuk menjadi Bank yang paling dapat diandalkan di Indonesia untuk perusahaan-perusahaan Jepang dan lokal dengan menyediakan kualitas layanan keuangan terbaik. By 2013, PT Bank Resona Perdania (the “Bank”) already served 55 years in Indonesia banking industry, having provided the best quality financial product and service to our valued customer. In the year 2013, various achievement has been attained by PT Bank Resona Perdania, and this achievement was not always easy or smooth as expected. There were obstacles and challenges faced by our Bank both from internally and externally. It became a driving force for us to make an improvement (”Drive to Innovate”) especially in the implementation of Good Corporate Governance, so that PT Bank Resona Perdania can continue to improve Bank’s performance comprehensively, at the same time achieve Bank’s vision to be the most reliable Bank in Indonesia for Japanese and local companies by providing the best quality financial services.

2013 Annual Report • PT Bank Resona Perdania

1

Kilas Balik Kinerja Bank 2013 Flashback Bank Performance of 2013


Consolidated (In million Rupiah) Balance Sheet

2013

Cash and Current Account with Bank Indonesia

899,757

2012 690,746

2011

Current Account with Other Banks - Net

858,995

573,800

781,100

Loan - Net

9,636,098

8,154,198

6,927,171

Total Asset

650,199

14,118,461

11,970,849

10,316,957

Deposits

6,780,424

5,433,416

4,927,910

Borrowings

3,835,012

2,654,946

2,829,069

11,756,697

10,056,033

8,616,314

2,361,765

1,914,817

1,700,642

Interest Revenues - Net

452,786

406,947

377,915

Income from Operations

332,670

367,542

335,541

Income Before Tax Expense

602,180

370,126

337,923

Net Income

516,973

277,160

251,912

Basic Earnings Per Share (full amount)

181,394

97,249

88,390

Total Liabilities Equity Profit Loss

Non-Consolidated 2013 (%)

Financial Ratios

2012 (%)

2011 (%)

CAPITAL 17.96

Capital Adequacy Ratio (CAR)

17.01

17.62

PROFITABILITY Return on Assets (ROA)

4.88

3.40

3.57

Return on Equity (ROE)

27.11

18.39

18.43

3.91

3.90

3.92

72.19

59.79

61.11

142.24

151.60

144.14

Non Performing Loan - Gross

1.22

1.74

2.24

Non Performing Loan - Net Non Performing Earning Asset and Non Performing Non Earning Asset to Total Earning Asset and Non Earning Asset

0.54

0.86

0.63

0.73

1.12

1.57

Impairment of Financial Asset to Total Earning Asset

0.58

1.02

1.28

Non Performing Earning Asset to Total Earning Asset

0.92

1.47

1.68

Net Open Position

3.63

0.81

1.25

Rupiah Minimum Reserves Requirements

8.69

8.37

8.20

Foreign Exchange Reserves Requirements

8.27

8.83

8.26

Net Interest Margin (NIM) Operating Expense to Operating Income LIQUIDITY Loan to Deposit Ratio (LDR) EARNING ASSETS

COMPLIANCE

Legal Lending Limit Violation Percentage a. Related Party

-

b. Non Related Party

-

-

-

*)

-

12.10

Legal Lending Limit Exceeding Percentage a. Related Party

-

-

-

b. Non Related Party

-

-

-

*) Berdasarkan surat dari Bank Indonesia No. 15/2/DPB2/PB2-7/Rahasia tanggal 18 Oktober 2013, kami sajikan kembali untuk Rasio pelanggaran BMPK untuk pihak tidak terkait posisi Desember 2012 dari sebelumnya 0% menjadi 12,10% yang disebabkan oleh ketergantungan keuangan Debitur dari debitur lain yang terjadi pasca penarikan, pelanggaran tersebut telah diselesaikan pada bulan Maret 2013.

4

PT Bank Resona Perdania • Laporan Tahunan 2013

*) Based on Bank Indonesia letter No. 15/2/DPB2/PB2-7/Rahasia dated October 18, 2013, we represented for Ratio of Legal Lending Limit violation for non related parties as of December 2012 from formerly 0% become 12.10% that caused by independency of Debtor financing from other debtor that occurred on withdrawal term. The violation already completely handled in March 2013.

Consolidated Loan Portfolio

Deposit Portfolio

Income Contribution

Manufacturing 46.74%

Current Account

51.18%

Interest Income - Net

78.75%

Wholesales Trading

20.49%

Deposit

48.82%

FX Income - Net

17.46%

Business Service

11.49%

Fee and Comm. - Net

3.79%

Finance and Insurance

9.62%

Construction

7.32%

Others

4.34%

Loan - Net

Equity

In Million Rupiah

In Million Rupiah

Net Income In Million Rupiah

2,361,765

9.636.098

8.154.198

516,973

1,914,817 1,700,642

6.927.171

277,160 251,912

2011

2012

2011

2013

2012

2013

2011

2012

2013

Non-Consolidated ROA 5.00

ROE 4.88

CAR

30.00

18.00

27.11

4.00

3.57

25.00

NPL-Net 17.96

1.00

17.62

0.86 0.63

17.50

0.54

0.50

3.40

3.00

20.00

2.00

15.00

17.00

18.43

0.25

17.01

18.39

2011

2012

2013

16.50

2011

2012

2013

0.00

2011

2012

PERINGKAT PT PEFINDO

2013

2011

2012

2013

Rating Medium Term Rating

Outlook

MTN IV

id. AA-

Stable

MTN V

id.

AA-

Stable

Corporate Rating

id. AA-

Stable


5

Laporan Dewan Komisaris dan Direksi Report of Board of Commissioners and Board of Directors

Laporan Dewan Komisaris Report of Board of Commissioners

Didi Nurulhuda Presiden Komisaris Independen Independent President Commissioner

8


Tata kelola perusahaan merupakan perangkat kebijakan dan praktik yang berlaku dalam sebuah perusahaan untuk memastikan adanya transparansi, akuntabilitas, tanggungjawab, independensi dan kewajaran dalam berinteraksi dengan pemangku kepentingan. Corporate governance is an applicable policy and practical instrument in a company that ensures there is transparency, accountability, responsibility, independency, and fairness in the interaction with stakeholders.

Dear Shareholders and Stakeholders Kami selaku Dewan Komisaris PT Bank Resona

On behalf of Board of Commissioners of PT Bank Resona

Perdania dengan bangga menyampaikan laporan

Perdania (the Bank), we are proud to present the 2013

tahunan 2013 PT Bank Resona Perdania (Bank) yang

annual report of PT Bank Resona Perdania despite

tergolong istimewa, di tengah berbagai kondisi global

various global condition in 2013. We have succeeded

yang kami alami bersama di tahun 2013. Berbagai

in gaining numerous opportunities in 2013, which in

peluang sepanjang tahun 2013 berhasil kami raih

return have brought positive implication to the Bank’s

dan berimplikasi positif pada peningkatan kinerja

performance refinement. We proudly state that our

Bank. Berkat dukungan dari semua pihak, dapat kami

implementation of duties and responsibilities as Board

sampaikan bahwa pelaksanaan seluruh tugas dan

of Commissioners in 2013, which was supported from all

tanggung jawab kami selaku Dewan Komisaris telah

parties, was very respectable.

berjalan dengan baik selama tahun 2013.

Penilaian Atas Kinerja Direksi

Assessment of Performance

Bank telah mencapai berbagai kinerja utama

While

sepanjang tahun 2013, berbagai pencapaian tersebut

performances in 2013, we are yet to be satisfied and

tidak serta merta membuat kami lekas mengalami

endeavor to improve our service and management, as

kepuasan, hal tersebut semakin memacu kami

well as to build customers’ trust for better results and

untuk senantiasa meningkatkan kualitas pelayanan

performance.

the

Bank

Board has

of

achieved

Directors several

major

dan pengelolaan serta membangun kepercayaan kepada para nasabah demi hasil dan kinerja yang membanggakan.


9

Pertumbuhan aset Bank secara konsolidasi di tahun 2013

The consolidated Bank’s asset growth increased by 17.94% from

berhasil meraih peningkatan sebesar 17,94% menjadi Rp

Rp 11.9 trillion in 2012 to Rp 14.1 trillion in 2013. From earning

14,1 triliun, dari Rp 11,9 triliun pada tahun 2012. Dari sisi

side, net profit increased by 86.53% from Rp 277.2 billion in 2012

profitabilitas, laba bersih Bank mengalami peningkatan

to Rp 516.9 billion in 2013 due to the profit gained from the sale

86,53% hingga menjadi Rp 516,9 miliar di tahun 2013 dari Rp

of the Bank’s asset that is the head office building on Jl. Jend.

277,2 miliar di tahun 2012. Peningkatan laba bersih Bank ini

Sudirman amounted to Rp 266.7 billion.

dikarenakan pada tahun 2013 Bank memperoleh keuntungan atas penjualan aset Bank yaitu gedung kantor pusat Bank yang sebelumnya berlokasi di Jl. Jend. Sudirman sebesar Rp 266,7 miliar. Ditengah kondisi pencapaian Bank yang penuh dengan

The Bank also succeeds in recording financial ratio amidst the

dinamika, Bank juga berhasil mencatat rasio-rasio keuangan

dynamic achievement condition as follows: CAR increased by

Bank sebagai berikut: CAR mencapai 17,96% meningkat

0.95 points from 17.01% in 2012 to 17,96% in 2013; NPL gross in

0,95 poin dari tahun 2012 yang tercatat sebesar 17,01%, NPL

2013 was improved, reaching 1.23% compared to 2012 which

Gross mencapai 1,23% di tahun 2013 mengalami perbaikan

was 1.76%. However, Bank was capable to maintain its Gross NPL

dibandingkan dengan tahun 2012 yang mencapai 1,76% dan

below 2%.

Bank masih dapat mempertahankan NPL Gross dibawah 2%.

Implementasi Tata Kelola

Governance Implementation

Tata kelola perusahaan merupakan perangkat kebijakan

Corporate governance is an applicable policy and practical

dan praktik yang berlaku dalam sebuah perusahaan untuk

instrument in a company that ensures there is transparency,

memastikan adanya transparansi, akuntabilitas, tanggung

accountability, responsibility, independency, and fairness in the

jawab, independensi dan kewajaran dalam berinteraksi dengan

interaction with stakeholders. The corporate governance policy in

pemangku kepentingan. Kebijakan tata kelola perusahaan di PT

PT Bank Resona Perdania serves as solid framework that enables

Bank Resona Perdania memberikan kerangka kerja yang kuat

both the Board of Commissioners and Board of Directors to

dan memungkinkan Dewan Komisaris maupun Direksi untuk

effectively monitor and evaluate business operational, as well as

secara efektif mengawasi dan mengevaluasi operasional bisnis

to ensure its conformity with both strategic purposes, including in

Bank, serta untuk memastikan keselarasan dengan tujuan-

implementation of corporate social responsibility.

tujuan strategis yang ditetapkan, termasuk dalam menjalankan tanggung jawab sosial Bank.

10

Selama tahun 2013, Bank telah melakukan perbaikan guna

In 2013, the Bank has refine its system to improve GCG values

meningkatkan nilai tata kelola perusahaan yang baik (Good

by forming GCG Team led by Director of Risk Management and

Corporate Governance/ GCG), dimulai dengan membentuk

a membership comprising of Compliance Division, Inspection

Tim GCG yang dipimpin oleh Direktur Manajemen Risiko yang

Division (SKAI), and Risk Management Division. The Team

anggotanya terdiri dari Kepala Divisi Kepatuhan, Divisi Audit

has enacted a comprehensive review of GCG implementation,

(SKAI) dan Divisi Manajemen Risiko. Tim tersebut telah mereview

including the elements of GCG Structure, GCG Process, and GCG

secara komprehensif penerapan GCG di Bank, meliputi unsur-

Outcome. The results are composed in the form of action plan


unsur GCG Structure, GCG Process dan GCG Outcome. Hasil review

and follow up, which the result is submitted to the supervising

yang telah dilakukan sepanjang tahun 2013 disusun dengan

authority, namely Indonesia Financial Service Authority. If the

membuat action plan dan menindaklanjutinya yang hasilnya

above matter is implemented continuously, it can improve and

disampaikan kepada otoritas pengawas dalam hal ini adalah

maintain GCG assessment and soundness Bank rating minimal 2

Otoritas Jasa Keuangan. Jika hal tersebut terus dilaksanakan

(two) or good.

maka akan dapat meningkatkan dan mempertahankan penilaian GCG dan tingkat kesehatan Bank minimal 2 (dua) atau baik.

Pandangan dan Prospek Ke Depan

Future View and Prospect

Bank telah menyesuaikan visi, misi dan rencana strategis

The Bank has revised its vision, mission, and strategic plans to be

yang lebih jelas untuk dijadikan acuan dalam menyusun

more clearly as guidelines for composing long term, midterm, and

rencana bisnis Bank jangka panjang, menengah dan pendek.

short-term Bank’s business plan. The revision is an integral part

Penyesuaian visi, misi dan rencana strategis tersebut

from the action plans that implemented in 2013.

merupakan bagian yang tidak terpisahkan dari action plan yang dilaksanakan selama tahun 2013. Berbagai perbaikan strategi dan kebijakan yang telah kami

Various improvements of our strategies and policy that we have

susun selama tahun 2013, termasuk di dalamnya action

arranged in 2013, including the action plan and the performance

plan untuk tahun 2013 dan pencapaian kinerja pada tahun

achievement in 2013, expected can become a strong foundation

2013, diharapkan dapat memberikan landasan yang kuat

in supporting the development of a healthier Bank, particularly to

dalam mendukung perkembangan Bank yang lebih sehat

achieve the total asset that determined at Rp 20 trillion in the end

dan berkembang, khususnya dalam pencapaian total aset

of 2017.

yang ditargetkan mencapai Rp 20 triliun di akhir tahun 2017 mendatang. Hal-hal tersebut diatas, telah membuat kami lebih yakin bahwa

Based on the above matters, we truly believe that we can still

Bank akan tetap survive dalam menghadapi masa depan. Dewan

survive for the future. The Board of Commissioners remains

Komisaris optimis Bank mampu mencapai visi menjadi Bank

optimistic in the Bank’s ability to reach Bank’s vision to become the

yang paling dapat diandalkan di Indonesia untuk perusahaan-

most reliable Bank in Indonesia for Japanese and local companies

perusahaan Jepang dan lokal dengan menyediakan kualitas

by providing the best quality financial services.

layanan keuangan terbaik.

Perubahan Komposisi Dewan Komisaris dan Direksi

The Composision Changes of the Board of Commissioners and the Board of Directors

Dalam tahun 2013, Bank telah mengajukan perubahan

In 2013, the Bank has proposed the changes of the composition

komposisi anggota Dewan Komisaris dan Direksi ke Bank

of the Board of Commissioners and the Board of Directors to Bank

Indonesia pada bulan Oktober 2013, dan fit & proper test telah

Indonesia in October 2013, and fit & proper test has been done by

dilakukan oleh Otoritas Jasa Keuangan.

Indonesia Financial Service Authority.


11

Perubahan atas komposisi Dewan Komisaris dan Direksi

The changes of the composition of the Board of Commissioners

tersebut juga merupakan bagian dari rencana strategis

and the Board of Directors is also as a part of Bank’s strategic

pengembangan Bank. Dengan perubahan komposisi anggota

development plan. With the change in the composition of

Dewan Komisaris

dan Direksi tersebut, tentunya akan

the Board of Commissioners and the Board of Directors will

memberikan perubahan terhadap komposisi pengetahuan

obviously provide a changes in the composition of knowledge and

dan pengalaman diantara anggota Dewan Komisaris dan

experience among members of the Board of Commissioners and

Direksi, kami sangat mengharapkan akan lahirnya sinergi yang

the Board of Directors, we are looking forward to the new better

lebih baik lagi.

synergy.

Apresiasi kepada Seluruh Pemangku Kepentingan

Appreciation to all Stakeholders

Mewakili Dewan Komisaris, saya menyampaikan terima kasih

On behalf of the Board of Commissioners, I send my gratitude for

atas dukungan dan kepercayaan yang diberikan oleh para

the support and trust given by the Shareholders and stakeholders

Pemegang Saham dan pemangku kepentingan kepada PT

to PT Bank Resona Perdania. I also convey appreciation to the

Bank Resona Perdania. Apresiasi juga saya sampaikan kepada

Board of Directors for their leadership with extensive knowledge,

Direksi atas kepemimpinan dengan wawasan yang luas, serta

as well as to the management and all employees who have worked

kepada manajemen dan seluruh pegawai yang telah bekerja

with full sincerity. Board of Commissioners believes that a good

dengan penuh kesungguhan. Dewan Komisaris yakin kinerja

performance achieved in 2013 will realize the vision and mission

baik yang tercapai pada 2013 akan mewujudkan visi dan

of PT Bank Resona Perdania as well as contribute significantly to

misi PT Bank Resona Perdania serta memberikan kontribusi

the development of the community and banking in the country.

yang berarti bagi pengembangan masyarakat dan perbankan

Finally, it May Almighty and Merciful God always gives His blessing

tanah air. Semoga Tuhan Yang Maha Pengasih dan Penyayang

to all of us.

senantiasa memberikan Karunia-Nya kepada kita semua.

Hormat Saya / Sincerely, Didi Nurulhuda Presiden Komisaris Independen Independent President Commissioner

12


4

2

1

3

1. Didi Nurulhuda

3. Cheng Shui-Hee, Gary

2. Abdul Haris Hartanto

4. Atsushi Tahara

Presiden Komisaris Independen Independent President Commissioner

Komisaris Independen Independent Commissioner

Komisaris Non-Independen Non-Independent Commissioner

Komisaris Non-Independen Non-Independent Commissioner


13

Laporan Direksi Report of Board of Directors

Akihiro Miyamoto Presiden Direktur President Director

14


Kami sangat percaya dan yakin bahwa pertumbuhan yang berkelanjutan harus didasari oleh landasan permodalan yang kuat. We put our faith on sustainable growth based on solid capital foundation.

Dear Shareholders Tahun 2013 menjadi pembuktian bagi PT Bank Resona Perdania (Bank) dalam mengabdikan diri sebagai Bank yang selama lebih dari 55 tahun mampu mendukung perusahaan-perusahaan Jepang dan tanah air. Sejalan dengan Visi dan Misi yang Bank miliki, membuat kami mampu menyongsong tahun 2013 dengan langkah pasti dan keyakinan yang kuat.

In 2013, PT Bank Resona Perdania (the Bank) succeeded in demonstrating its ability as the Bank that has help support companies, both Japanese and Local, for the last 55 years in Indonesia. In line with our Corporate Vision and Mission, we were confident of welcoming the year 2013 in good faith.

Pemulihan ekonomi global masih terus dilakukan sepanjang tahun 2013 pasca terjadinya penurunan yang signifikan sehingga memberikan dampak secara langsung terhadap perekonomian tanah air. Pertumbuhan yang lambat sepanjang tahun ini hanya mampu mencatatkan total pertumbuhan perekonomian Indonesia sebesar 5,7% relatif menurun terhadap tahun sebelumnya yaitu sebesar 6,3%. Pertumbuhan ekonomi Indonesia diharapkan kian membaik dengan pencapaian inflasi sebesar 8,38% serta kondisi politik tanah air yang kondusif dapat mendorong pertumbuhan yang berkesinambungan di tahun mendatang.

Sustainable economic recovery on global scale was continuously being observed after the significant decline affecting the country’s economy. The delayed growth caused the country to record total economic growth of only 5.7%, a significant decline compared to the previous year which was 6.3%. Indonesia’s economic growth was expected to be restored with moderating inflation rate amounted to 8.38% and conducive political climate may encourage sustainable growth in the coming years.

Atas nama segenap jajaran Direksi, perkenankan saya melaporkan atas pencapaian hasil kinerja Bank sepanjang tahun 2013 yang penuh dengan dinamika dan stabil dalam pencapaiannya.

On behalf of the Board of Directors, I would like to present the Bank’s dynamic and stable achievement in 2013.


15

16

Analisa Kinerja Tahun 2013 Meskipun menghadapi tantangan yang cukup berat, kemajuan yang kami capai hingga saat ini sangat membesarkan hati. Apabila dibandingkan dengan tahun sebelumnya, pada tahun ini kami berhasil meningkatkan pendapatan dan pembukuan laba bersih.

Performance Analysis 2013 Despite the enormous challenges, we achieved an outstanding performance. We succeeded in posting increased revenues and net profit compared to the previous year.

Kami gembira Bank meraih kinerja yang baik sepanjang tahun 2013 ini, secara konsolidasi total pendanaan yang berasal dari penghimpunan pihak ketiga yaitu giro, tabungan dan deposito, berhasil kami catat mengalami peningkatan sebesar 24,79% menjadi Rp 6.780.424 juta dari tahun 2012. Sedangkan pendanaan yang berasal dari pinjaman diterima senilai Rp 3.835.012 juta atau lebih tinggi 44,45% dibanding dengan tahun 2012 yakni sebesar Rp 2.654.946 juta. Berkat realisasi pendanaan tersebut, kami telah berhasil membukukan total aset yang dimiliki sebesar Rp 14.118.461 juta atau mengalami peningkatan sebesar 17,94% dari tahun 2012, yang telah dialokasikan ke kredit (bersih) adalah sebesar Rp 9.636.098 juta atau 18,17% signifikan meningkat dari tahun 2012 yang hanya mencapai Rp 8.154.198 juta.

We are grateful for the Bank’s excellent performance in 2013. Consolidated total financing from third party, such as giro, savings and deposit, has increased by 24.79% to Rp 6,780,424 million. Funding from borrowings amounted to Rp 3,835,012 million, increased by 44.45% compared to Rp 2,654,946 million in 2012. Thanks to financing realization, we recorded total assets amounted to Rp 14,118,461 million or increased by 17.94% from year 2012 of which allocation of loan (net) to Rp 9,636,098 million from Rp 8,154,198 million, a significant increased of 18.17% from 2012.

Mengenai pencapaian rentabilitas Bank di tahun 2013 ini, laba sebelum pajak dan laba setelah pajak masing-masing mencapai Rp 602.180 juta dan Rp 516.973 juta atau 62,70% dan 86,53% meningkat dari tahun sebelumnya. Kondisi ini disebabkan oleh pada bulan Januari 2013 Bank telah menjual aset tetap untuk mendukung rencana Bank dalam memperkuat modal inti dan ekspansi Bank. Dengan pencapaian tersebut maka rasio Return On Asset (ROA) dan Return On Equity (ROE) juga mengalami peningkatan.

On the account of the Bank’s earnings achievement in 2013, profit before tax and profit after tax each reached Rp 602,180 million and Rp 516,973 million respectively or by 62.70% and 86.53% increased from previous year. This is due to the fact that on January 2013 Bank has disposed of the fixed asset to help support Bank’s plan in strengthening Bank’s core capital and its expansion. By this achievement, it resulted in the increased ratio of Return on Asset (ROA) and Return on Equity (ROE).

Dari sisi permodalan, modal yang kami miliki mencapai Rp 1.978.210 juta atau meningkat 22,25% dari tahun 2012 yaitu Rp 1.618.191 juta. ATMR Bank mencapai Rp 11.017.509 juta atau 15,84% juga mengalami peningkatan dari tahun 2012. Karena peningkatan modal yang lebih tinggi dibandingkan peningkatan ATMR menyebabkan rasio CAR Bank juga lebih tinggi dari tahun 2012 yaitu mencapai 17,96% atau lebih tinggi 0,95 poin dari tahun 2012.

Our capital reached Rp 1,978,210 million or increased by 22.25% from year 2012 which was Rp 1,618,191 million. The Bank’s Risk Weight Asset (RWA) reached Rp 11,017,509 million or increased by 15.84% from year 2012. Because the increased capital is higher than the increased RWA, has resulted in Bank’s CAR to reach 17.96% or higher by 0.95 point from year 2012.


Kami sangat percaya dan yakin bahwa pertumbuhan yang berkelanjutan harus didasari oleh landasan permodalan yang kuat, oleh karena itu melalui kerangka kerja manajemen risiko kami telah mempersiapkan perangkat perhitungan modal berdasarkan profil risiko Bank yang dikenal dengan Internal Capital Adequacy Assessment Process (ICAAP) sesuai Surat Edaran Bank Indonesia No. 14/37/DPNP tanggal 27 Desember 2012 tentang Kewajiban Penyediaan Modal Minimum.

We put our faith in sustainable growth based on solid capital foundation. Therefore, through risk management framework, we have prepared risk profile-based capital calculation system named Internal Capital Adequacy Assessment Process (ICAAP) pursuant to Bank Indonesia Circular Letter No .14/37/DPNP dated December 27, 2012 on Minimum Capital Adequacy.

Kesuksesan dalam pencapaian-pencapaian tersebut merupakan cerminan dari tepatnya strategi yang diterapkan oleh segenap tim manajemen dalam memanfaatkan peluang dan menghadapi tantangan pasar yang tidak hanya membuat kami bangga, namun juga memicu kami untuk terus tumbuh dengan memberikan kualitas pelayanan perbankan yang lebih baik ditahun-tahun mendatang.

The achievement is a reflection of the properly implemented strategy by our management team in utilizing opportunities and facing challenges which will not only increase our confidence, but also encourage us to develop through better service in the future.

Kebijakan Strategi Sepanjang tahun 2013 berjalannya kegiatan Bank di Indonesia, kami senantiasa melakukan serangkaian peningkatan demi memberikan pelayanan yang prima kepada nasabah-nasabah potensial dan memperkuat fungsi internal Bank seperti Sumber Daya Manusia, Kepatuhan dan Manajemen Risiko. Langkah yang telah kami tempuh tersebut termasuk melakukan kerjasama dengan konsultan independen guna membantu memperbaiki kinerja segenap segmen yang mendukung kegiatan usaha Bank.

Strategic Policy On Bank’s activity in Indonesia, throughout the year 2013, we endeavoured to enhance our performance in order to provide premium financial service for potential customers while strengthening internal functions such as Human Resources, Compliance and Risk Management. Those steps taken were inclusive of the cooperation with independent consultants to improve the performance of all supporting segments.

Kami juga telah sukses menerbitkan MTN V sebesar Rp 150 miliar dengan suku bunga sebesar 10,65%, dengan harapan dapat terus memitigasi risiko likuiditas Bank dalam jangka panjang. Komitmen Bank untuk mempertahankan kualitas kredit dan menyelesaikan debitur bermasalah Bank direalisasikan dengan tetap menjaga rasio NPL gross dibawah 2%. Di tahun 2013, rasio NPL gross Bank tercatat sebesar 1,23% atau 0,53 point mengalami perbaikan dari tahun 2012 yaitu 1,76%. Perbaikan ini dikarenakan Bank telah melakukan hapus buku dari salah satu debitur bermasalah Bank.

We also have successfuly issued MTN V amounted to Rp 150 billion with interest rate 10.65%, which was for long-term mitigation on liquidation risks. The Bank commits to maintaining credit quality and solve the non-performing debtors while maintaining NPL gross ratio below 2%. In 2013, the Bank’s NPL gross ratio was recorded at 1.23% or an improvement by 0.53 points from year 2012 at 1.76%. This was due to the write-off of loan for one of nonperforming debtors.


17

18

Berbagai kebijakan strategis yang telah dijalankan telah mampu meningkatkan kinerja Bank yang dibuktikan dengan peningkatan pencapaian kinerja keuangan dan operasional di tahun 2013. Kesuksesan ini memberikan dampak positif dalam pencapaian nilai Bank, pendapatan yang meningkat, serta pencapaian laba komprehensif yang membanggakan, sehingga mampu menjadikan PT Bank Resona Perdania sebagai Bank yang memberikan solusi yang berkualitas tinggi dan menyeluruh dalam layanan keuangan.

The strategic policies implemented have succesfully improved the Bank’s performance as demonstrated in increasing financial and operational performance in 2013. The success also brings positive impact in achieving the Bank’s value, improving revenues, and attaining satisfactory comprehensive profit, thus making PT Bank Resona Perdania as a reliable fund provider in financial service.

Seluruh pencapaian tersebut tentunya didukung oleh kinerja seluruh Sumber Daya Manusia (SDM) mulai dari manajemen hingga tingkat individu. Visi dan Misi Bank telah diterapkan secara berjenjang dari Dewan Komisaris, Direksi, hingga karyawan tingkat operasional.

Human Resources, including the management and individuals, have contributed in attaining such achievements with gradual implementation of Bank’s Vision and Mission within Board of Commissioners, Board of Directors, up to operational personnels.

Optimisme dan Kendala Semua pencapaian kami hingga saat ini merupakan kerja keras dan kesungguhan hati dalam menjalankan aktivitas perbankan yang berlandaskan kepada prinsip-prinsip Good Corporate Governance (GCG). Dibandingkan dengan tahun 2012, kendala yang kami hadapi pada tahun 2013 lebih terfokus pada penurunan terhadap penilaian GCG, sehingga memberikan semangat tersendiri bagi kami dalam upaya peningkatan kembali penilaian GCG dengan memberikan perhatian penuh terhadap GCG dan peningkatan pengendalian internal Bank secara menyeluruh.

Optimism and Challenges Until now, our achievement came from hard work and integrity in engaging in banking activities based on Good Corporate Governance (GCG). Compared to 2012, the challenges faced in June 2013 from declining GCG assessment, which made us realize to pay close attention and improve bank’s overall internal control .

Prospek Usaha Kami tetap optimis di tahun mendatang pertumbuhan ekonomi Indonesia berada dikondisi yang semakin baik, kami berkeyakinan mampu mewujudkan harapan berupa pencapaian aset sebesar Rp 20 triliun di tahun 2017 sebagai bagian dari komitmen kami, serta menyalurkan kredit kepada UMKM secara bertahap sampai dengan 20% pada tahun 2018 berdasarkan peraturan yang berlaku.

Business Outlook We remain optimistic that, in the future, Indonesia’s economic growth will continue to further improve, we believe that we are able to achieve Rp 20 trillion of asset in 2017 as part of our commitment and also distribute credits gradually to SMEs up to 20% in 2018 based on regulation.

Kami akan terus memastikan pendanaan yang stabil dengan likuiditas yang memadai melalui penghimpunan Dana Pihak Ketiga (DPK) dengan menargetkan pertumbuhan dana-dana murah seperti giro serta membidik Deposan non-inti.

We will make sure to secure stable financing with sufficient liquidity through third Parties Fund (DPK) by targeting less costly fund growth such as current account and non-core Depositors.


Kami juga berencana untuk memperluas jaringan kantor Bank dan selalu menyediakan layanan keuangan terkini melalui website baru yang kami miliki dengan tujuan untuk lebih mendekatkan diri kepada nasabah, sehingga Bank lebih mudah dalam menawarkan produk dan layanannya baik funding maupun lending, serta terus meningkatkan infrastruktur di bidang IT, dan kualitas sumber daya manusia.

We are planning to further expand our branch network and to provide upgraded financial service through our new website in order to be close to the customers. As such, it will be easier for the Bank to offer its products and services, both for funding and lending, as well as to improve our infrastructure in IT and human resources.

Implementasi Tata Kelola Perusahaan Kami berkomitmen untuk menjadikan praktik tata kelola perusahaan yang baik sebagai landasan operasional guna menghadapi tantangan bisnis yang terus berkembang. Kami percaya bahwa pelaksanaan Good Corporate Governance (GCG) merupakan bagian terpenting dalam mempertahankan pertumbuhan bisnis yang berkelanjutan.

Corporate Governance Implementation We are committed to improving the practice of Good Corporate Governance (GCG) on an operational level in order to face the challenges of the growing business. We believe that the implementation of GCG is a most important part in maintaining a sustainable business growth.

Oleh karena itu, kami memiliki komitmen penuh untuk senantiasa meningkatkan kualitas penerapan praktek terbaik Corporate Governance secara konsisten dan berkesinambungan dalam kegiatan usaha untuk meningkatkan kinerja perusahaan, melindungi kepentingan stakeholders, dan meningkatkan kepatuhan terhadap peraturan perundang-undangan serta nilai-nilai etika yang berlaku umum pada industri perbankan.

Therefore, we continuously improve the quality of Corporate Governance Best Practices consistently and continuously in business activities to improve the company’s performance, to protect the interests of stakeholders, and improve compliance with laws and regulations, and ethical values generally accepted in the banking industry.

Sepanjang tahun 2013, Bank senantiasa berupaya melakukan peningkatan kualitas GCG yang dimiliki dengan membentuk Tim GCG sejak September 2012. Kami telah melakukan upaya terbaik guna meningkatkan peringkat GCG berdasarkan metode Plan Do Check Act (PDCA) atas 11 faktor GCG. Tindak lanjut dari rencana tersebut telah dilaksanakan oleh seluruh unit kerja terkait, yang progresnya dimonitor setiap bulan oleh Divisi Kepatuhan, Tim GCG dan manajemen Bank dan dilaporkan ke Bank Indonesia yang saat ini telah dialihkan ke Otoritas Jasa Keuangan (OJK). Selain itu, Kami juga telah melakukan perbaikan dalam tata kelola Penyediaan Dana kepada Pihak Terkait (Related Party) dan Penyediaan Dana Besar (Large Exposure) bekerjasama dengan eksternal konsultan.

Throughout 2013, the Bank endeavoured to improve Corporate Governance quality by establishing GCG Team on September 2012 due to receding GCG rating. Since then, we have been making our best efforts to improve corporate governance based on Plan Do Check Act (PDCA) method of 11 GCG factors. Follow-up of the plan has been implemented by all related work units, monitored monthly by Compliance Division, GCG Team and the Bank’s management and reported to Bank Indonesia, which controlling function has been transferred to the Indonesia Financial Services Authority (IFSA). In addition, we have strengthened the governance on Provision of Funds to Related Party and the Provision of Large Exposure in collaboration with external consultant.


19

Guna menghasilkan kinerja yang maksimal, kami selalu berupaya melakukan pengkajian dan pengembangan organisasi agar organisasi yang kami miliki menjadi lebih efektif dan optimal berdasarkan dengan kebutuhan dan kompleksitas usaha Bank. Seperti strategi yang telah kami susun untuk tahun 2014, untuk merubah struktur organisasi Bagian Business Development dan Bagian Foreign Investment Development dimana akan dibagi menjadi 8 (delapan) divisi, termasuk didalamnya Unit Marketing yang fokus pada segmen pasar nasabah perusahaan Cina yang mempunyai hubungan dengan The Bank of East Asia Limited.

In order to produce maximum performance, we will always assess and develop our organization in a more effective manner and try to be adaptive based on the needs and complexity of the Bank. Pursuant to the strategies composed for 2014, we will change the organizational structure of Business Development and Foreign Investment Development Section which will be divided into eight (8) divisions, including Marketing Unit that focus on the customer market segment of Chinese companies that has a business relation with the Bank of East Asia Ltd.

Penutup Sebagai penutup, kami ingin mengucapkan terima kasih kepada Pemegang Saham, Dewan Komisaris, seluruh nasabah dan rekan bisnis, atas dukungan serta kepercayaan yang diberikan kepada kami. Kami juga ingin menyampaikan penghargaan yang tulus kepada seluruh manajemen dan staf yang bersungguh-sungguh dan berdedikasi dalam bekerja untuk kepentingan Bank.

Closing Remarks Finally, we would like to extend our sincere gratitude to the Shareholders, the Board of Commissioners, our customers, and business associates for their supports and many trusts on us. We also wish to express our sincere appreciation to all management and staff, who have been working in earnest and dedicated to work for the best interests of bank.

Salam Hangat / Warm Regards, Akihiro Miyamoto Presiden Direktur President Director

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7

1

5

3

1. Akihiro Miyamoto

4. Iding Suherdi

2. Shiro Saito

5. Marie Ito

3. Jojo Projoga

6. Muhammad Akbar

Presiden Direktur President Director

Wakil Presiden Direktur Vice President Director

Direktur Director

Direktur Director

4

6

2

7. Masahiro Ishii Direktur Director

Direktur Director

Direktur Director


21

Profil Perusahaan Company Profile

Sekilas Perusahaan Company at a Glance

Identitas Perusahaan COMPANY IDENTITY

Nama Perusahaan Company Name

PT Bank Resona Perdania

Menara Mulia, Lantai 5 & 6, Suites 501 & 601 Alamat Address

Jl. Jend. Gatot Subroto Kav. 9-11, Karet Semanggi, Setiabudi, Jakarta 12930 T: +62 21 570 1958 F: +62 21 570 1936 Website : www.perdania.co.id

Tanggal Pendirian

01 Februari 1958

Date of Establishment

February 01, 1958

Bidang Usaha

Jasa Perbankan

Business Line

Banking Services

Modal Dasar Authorized Capital Modal Disetor Paid-In Capital

24


Rp 500.000.000.000 Rp 285.000.000.000


Berbekal sejarah panjang yang telah dilalui dalam kontribusi mempererat kerjasama bisnis internasional Jepang dan Indonesia, kami telah melayani dan turut menopang perkembangan perekonomian nasional selama 55 tahun. Supplied with extensive history of contribution in strengthening international business cooperation between Japan and Indonesia, the Bank have served and supported the national economic development for more than 55 years.

pada tahun 1958. Perjalanan Bank Perdania dalam proses

B

pematangan usaha ditempuh melalui berbagai hal, hingga

through various initiatives, and this culminated in our success in

akhirnya berhasil mendirikan dua kantor cabang di Surabaya

establishing two branch offices in Surabaya and Bandung. The

dan Bandung. Kantor cabang tersebut menjadi momentum

branch offices brought momentum for Bank Perdania in thriving

bagi Bank Perdania dalam melewati kancah bisnis perbankan

to expand presence through banking industry in this country.

B

erawal dari komitmen untuk mendukung terciptanya kerjasama ekonomi yang lebih baik antara Jepang dengan Indonesia, maka didirikanlah Bank Perdania

ank Perdania was established in 1958 as a commitment to support the realization of better economic cooperation between Japan and Indonesia. The journey taken by

Bank Perdania to achieve business maturity was accomplished

di negeri ini. Pengalaman dan proses pembelajaran secara terus menerus

The continuous experience and learning process had driven Bank

telah mendorong Bank Perdania untuk terus maju kedepan.

Perdania forward, followed by the changing of names to Daiwa

Bank Perdania kemudian merubah namanya berturut-turut

Perdania Bank in 1994, Bank Daiwa Perdania in 1999, and Bank

menjadi Daiwa Perdania Bank pada tahun 1994, Bank Daiwa

Resona Perdania (“the Bank”) in 2003.

Perdania pada tahun 1999, dan Bank Resona Perdania (“Bank”) pada tahun 2003.


25


Berbekal sejarah panjang yang telah dilalui dalam kontribusi

Supplied with extensive history of contribution in strengthening

mempererat kerjasama bisnis internasional Jepang dan

international business cooperation between Japan and Indonesia,

Indonesia, kami telah melayani dan turut menopang

the Bank have served and supported the national economic

perkembangan perekonomian nasional selama 55 tahun.

development for more than 55 years.

Fokus utama Bank adalah perusahaan-perusahaan Jepang,

The Bank primarily focuses on Japanese companies, Japan-

perusahaan joint venture Jepang-Indonesia, dan perusahaan-

Indonesia joint venture companies, and local companies. The

perusahaan lokal. Layanan Bank mencakup berbagai jenis

Bank provides services including various types of corporate

produk dan layanan perbankan corporate seperti deposito,

banking products and services such as deposit, credit, export,

kredit, ekspor, impor, remittance, bank garansi, serta jasa sewa

import, remittance, bank guarantee, as well as leasing service

guna usaha melalui perusahaan anak PT Resona Indonesia

through the subsidiary of PT Resona Indonesia Finance.

Finance. Bank

senantiasa

menyiapkan

yang

The Bank is committed to prepare beneficial programs suitable

bermanfaat dan sesuai dengan perkembangan dunia

with the development of both national and international banking

perbankan

turut

world by developing quality infrastructure, human resources,

mengembangkan infrastruktur yang mumpuni, sumber

information technology, and integrated office network. As part

daya manusia, teknologi informasi, dan jaringan kantor yang

of strategy that the Bank is formulating, in early 2014, the Bank

terintegrasi. Sebagai bagian dari strategi yang tengah kami

has moved the Head Office from Jl. Jend. Sudirman Kav. 40-41,

susun, pada awal tahun 2014 Bank memindahkan Kantor

Central Jakarta to Menara Mulia in Jl. Jend. Gatot Subroto Kav.

Pusatnya dari Jl. Jend. Sudirman Kav. 40-41, Jakarta Pusat

9-11, South Jakarta.

nasional

dan

program-program

internasional,

dengan

ke Menara Mulia di Jl. Jend. Gatot Subroto Kav. 9-11, Jakarta Selatan. Hal ini merupakan tonggak penting yang menandai komitmen

This step is an important milestone which marks the Bank’s

Bank untuk terus berkontribusi dengan memberikan pelayanan

commitment to constantly give contribution by providing

prima khususnya bagi nasabah Bank Resona Perdania.

excellent service especially to Bank Resona Perdania customers.

Perpindahan ini menyertai usaha Bank dalam meningkatkan

This relocation accompanies the Bank’s effort in increasing the

pertumbuhan secara berkelanjutan (sustainable) melalui

sustainable growth through the improvement of prudent banking

penyempurnaan penerapan prudent banking dan Good

and Good Corporate Governance (GCG) implementation.

Corporate Governance (GCG).

26



Keinginan tersebut bukan sesuatu yang mustahil karena Bank

The Bank believes it is possible to realize this goal with supports

didukung oleh pemegang saham internasional yang memiliki

from international shareholders which having expert experience

pengalaman dan reputasi baik di negaranya masing-masing,

and reputation in their respective country, they are:

yaitu: Resona Bank Ltd., Jepang

Resona Bank Ltd., Japan

Resona Bank Ltd., didirikan pada tahun 1918 dan saat ini

Resona Bank Ltd., was established in 1918 and is currently

berkantor pusat di Tokyo. Resona Bank Ltd. merupakan

headquartered in Tokyo. Resona Bank Ltd. is a business unit of

unit usaha Resona Holdings, Inc., dengan usaha meliputi

Resona Holdings, Inc., with business engagement in banking and

perbankan dan lembaga keuangan di Jepang. Resona Bank Ltd.

financial institution in Japan. Resona Bank Ltd. offers various

menawarkan berbagai produk serta layanan perbankan bagi

banking products and services for small and medium enterprises

usaha kecil, menengah, dan konsumen perorangan.

as well as individual consumers.

The Bank of East Asia Ltd., Hong Kong

The Bank of East Asia Ltd., Hong Kong

The Bank of East Asia Ltd., didirikan di Hong Kong pada tahun

The Bank of East Asia Ltd., was established in Hong Kong in 1918

1918 dan merupakan bank lokal independen ketiga terbesar di

and is the third largest independent local bank in Hong Kong.

Hong Kong.


27

Arti Nama “Resona Perdania” The Meaning of Name “Resona Perdania”

Tentang “Resona Perdania” Resona berasal dari bahasa Latin yaitu ‘Resonus’ yang memiliki arti bergaung atau bergema. Resona mencerminkan niat untuk mengembangkan hubungan timbal balik yang saling menguntungkan antara Bank dengan nasabah. Sedangkan Perdania merupakan singkatan dari ‘Perdagangan’, ‘Perindustrian’ dan ‘Pertanian’. Perdania menggambarkan visi Bank untuk menjadi fasilitator pertumbuhan ekonomi Jepang dan Indonesia.

About ”Resona Perdania” The word ‘Resona’ comes from the Latin word ‘Resonus’, meaning ‘to resound’ or ‘to resonate’. Resona is a reflection of the intention to develop a mutually beneficial relationship between the Bank and the customers. The acronym ‘Perdania’ combines the Indonesian words ‘Perdagangan’ (‘Trade’), ‘Perindustrian’ (‘Industry’) and ‘Pertanian’ (‘Agriculture’). Perdania illustrates the Bank’s vision to become a facilitator of Japan and Indonesia’s economic growth.

Menjangkau Pasar dengan 3 USP (Unique Selling Point) Dengan pengalaman selama 55 tahun melewati berbagai dinamika pasar, Bank Resona Perdania tumbuh dengan mengandalkan tiga keunggulan kompetitif sebagai berikut: 1. 2. 3.

Pengalaman dan pengetahuan yang mendalam mengenai pasar lokal. Fokus pada perusahaan-perusahaan Jepang dan lokal. Manajemen Independen yang memungkinkan pengambilan keputusan secara fleksibel dan cepat.

Pursuing Markets with 3 USP (Unique Selling Point) With over 55 years of experience in banking sector, Bank Resona Perdania has grown with the following three competitive mainstays: 1. 2. 3.

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An extensive knowledge and understanding of the local market. A focus on Japanese and local companies. Independent management that enables prompt and flexible decision making.


Bidang Usaha Line of Business

Perusahaan kami bergerak di bidang perbankan yang memiliki beraneka ragam produk dan jasa yang ditawarkan kepada nasabah. Our company run in banking business activities with various type of products and services to customers.

Produk / Products

Jasa / SERVICES

Produk yang Bank miliki adalah sebagai berikut The products offered by the Bank are as follows:

Jasa yang Bank berikan kepada nasabah diantaranya adalah The Bank offers services to the customers, namely:

Current Account Available in several currencies: • Indonesia Rupiah (IDR) • US Dollar (USD) • Japanese Yen (JPY) • Singapore Dollar (SGD) • Euro (EUR) • Australian Dollar (AUD)

Import • Opening of Letter of Credit (L/C) • Opening of Letter of Local L/C • Acceptance of Import Document (L/C and Non L/C) • Handling Invoice

Scriptless Time Deposit and Deposit On Call Available in several currencies: • Indonesian Rupiah (IDR) • US Dollar (USD) • Japanese Yen (JPY) • Euro (EUR) Special Time Deposit Available in several currencies: • Indonesian Rupiah (IDR) • US Dollar (USD) • Japanese Yen (JPY) Loan Types of loans: • Syndicated loan, available in Rupiah and Foreign Currency • Joint Financing Loan, available in Rupiah and Foreign Currency • Working Capital Loan and Investment Loan, available in Rupiah and Foreign Currency • Trust Receipt, available in Rupiah and Foreign Currency • Overdraft, a vailable in Rupiah and Foreign Currency. Factoring Available in several currencies: • Indonesian Rupiah (IDR) • US Dollar (USD)

Export • Negotiation (L/C) • Advising (L/C) • Collection (L/C) Bank Guarantee • Bid Bond • Advance Payment Bond • Performance Bond • Retention Bond • Custom Bond • Maintenance / Warranty Bond • Standby L/C • Other Bond Remittance • Bid Bond Foreign Currency Transfer Others • Bid Bond • Safe Deposit Box • Collection • Foreign Currency Transactions in the form of Bank Notes, Bank Drafts, Traveller Cheques • Transfer, including RTGS • Intercity clearing • Tax Payment • Bank Reference • Fax Service • Audit Confirmation • Supporting Letter • Internet Banking Perdania Direct 2013 Annual Report • PT Bank Resona Perdania

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Jejak Langkah Milestones

1958

1969

1974

1989

1984

Februari / February

Bank Perdania didirikan di Jakarta dengan tujuan untuk mendukung terciptanya kerjasama ekonomi yang lebih baik antara Jepang dengan Indonesia. Bank Perdania merupakan cikal-bakal Bank Resona Perdania.

April / April

Bank Perdania mulai resmi beroperasi sebagai bank devisa. Bank Perdania officially operated as foreign exchange bank.

April / April

Bank Daiwa Perdania memperoleh sertifikasi ISO 9000:2001 *). Bank Daiwa Perdania acquired ISO 9000:2001 certification *).

Bank Perdania menjalin kerjasama dengan Bank NISP Tbk untuk menjajaki berbagai peluang perbankan potensial di luar Jakarta dan sekitarnya. Bank Perdania cooperated with Bank NISP Tbk to explore potential banking opportunities outside Jakarta and its surrounding.

Bank Perdania was established in Jakarta to support the realization of better economic cooperation between Japan and Indonesia. Bank Perdania was the forerunner of Bank Resona Perdania.

2002

Oktober / October

2003 Juli / July

Bank Daiwa Perdania secara resmi mengganti namanya menjadi Bank Resona Perdania. Bank Daiwa Perdania officially changed its name to Bank Resona Perdania.

Mei / May

Agustus / August

Bank Perdania membuka kantor cabang pertamanya di Surabaya.

Untuk menambah jenis layanannya, Bank Perdania bekerjasama dengan beberapa perusahaan nasional dan asing mendirikan PT Resona Indonesia Finance dahulu PT Daiwa Lippo Leasing Corporation.

Bank Perdania established the first branch office in Surabaya.

November / November

Bank Perdania memindahkan kantor pusatnya dari Mangga Besar ke kawasan niaga strategis di Jakarta, yaitu Jl. Jenderal Sudirman.

In order to add its types of services, Bank Perdania cooperated with several national and foreign companies to establish PT Resona Indonesia Finance, formerly PT Daiwa Lippo Leasing Corporation.

2004 Juli / July

Bank Resona Perdania membuka kantor cabang pembantu kedua di Karawang. Bank Resona Perdania opened the second sub-branch office in Karawang.

Bank Perdania relocated the Head Quarter from Mangga Besar to strategic trade area in Jakarta, namely Jl. Jenderal Sudirman.

2005 Juli / July

Relokasi Kantor Cabang Bandung ke Jl. Asia Afrika yang dikenal sebagai salah satu kawasan bisnis strategis di kota Bandung. The branch office in Bandung was relocated to Jl. Asia Afrika, one of the strategic business district in Bandung.

September / September

Vision Well Ltd. bergabung sebagai salah satu pemilik saham Bank Resona Perdania dengan menggantikan posisi Bank NISP Tbk. Vision Well Ltd. replaced Bank NISP Tbk. as one of the shareholders of Bank Resona Perdania.

Desember / December

Bank Resona Perdania membuka kantor cabang pembantu ketiga di MM 2100, Cibitung.

*) Bank tidak memperpanjang sertifikasi ISO 9000 : 2001 *) The Bank did not extend validation of the ISo 9000 : 2001 certification

30


Bank Resona Perdania opened the third sub-branch office in MM 2100, Cibitung.

Jejak Langkah Milestones

1991

1994

Bank Perdania opened the second branch office in Bandung.

Januari / January

Bank Perdania berganti nama menjadi Daiwa Perdania Bank serta membuka kantor cabang pembantu pertamanya di Kawasan Industri Jababeka, Cikarang.

Februari / February Daiwa Perdania Bank membuka kantor cabang ketiga di Makassar.

Daiwa Perdania Bank opened the third branch office in Makassar.

Bank Perdania changed its name to Daiwa Perdania Bank and opened the first sub-branch office in Jababeka Industrial Area, Cikarang.

2006 Desember / December Kantor cabang Makassar resmi ditutup.

The official closing of branch office in Makassar.

2000 Maret / March

Januari / January Bank Perdania membuka kantor cabang kedua di Bandung.

1999

1995

2007 Agustus / August

Sebagai cermin kesungguhan Bank dalam memberikan layanan setulus hati dan sekaligus sebagai wujud nyata upaya peningkatan kualitas pelayanan terhadap nasabah, Bank meluncurkan slogan “Your Real Partner”. The Bank launched “Your Real Partner” slogan to mirror the Bank’s sincerity in providing services as well as the realization of service quality improvement.

Agustus / August Daiwa Perdania Bank kembali mengubah namanya menjadi Bank Daiwa Perdania.

Daiwa Perdania Bank changed its name to Bank Daiwa Perdania.

The Bank of East Asia Ltd. (melalui East Asia Indonesian Holdings Ltd.) dan JAFCO Co. Ltd. melakukan investasi di Bank Daiwa Perdania dengan investasi ini The Bank of East Asia Ltd. menjadi salah satu pemegang saham utama Bank. The Bank of East Asia Ltd. (through East Asia Indonesia Holdings Ltd.) and JAFCO Co. Ltd. made investment in Bank Daiwa Perdania. The investment marked The Bank of East Asia Ltd. as one of the Bank’s biggest shareholder.

2010

2009

Desember / December

Agustus / August

Bank Resona Perdania meluncurkan situs resmi Bank yaitu www.perdania.co.id untuk lebih memudahkan penyampaian informasi kepada nasabah. Bank Resona Perdania launched the official website www. perdania.co.id to facilitate information disclosure to the customers.

Bank Resona Perdania meningkatkan kepemilikan saham di PT Resona Indonesia Finance menjadi sebesar 99,99%. Bank Resona Perdania increased the share ownership in PT Resona Indonesia Finance to 99.99%.

November / November

Bank Resona Perdania memindahkan Kantor Cabang Surabaya dari Jl. Raya Darmo ke Plaza BRI di Jl. Jend. Basuki Rachmat. Bank Resona Perdania relocated its Surabaya Branch Office from Jl. Raya Darmo to Plaza BRI on Jl. Jend. Basuki Rachmat.


31

Peristiwa Penting Tahun 2013 Important Events in 2013

Januari January Penjualan Gedung Kantor Pusat PT Bank Resona Perdania Sebagai salah satu rencana strategis Bank untuk memperkuat modal inti dalam rangka meningkatkan ekspansi usaha, Bank telah memutuskan untuk menjual aktiva tetap Bank berupa tanah dan gedung Kantor Pusat Bank yang berlokasi di Jl. Jend. Sudirman Kav. 40-41, Jakarta pada tanggal 31 Januari 2013 dan akan dibangun menjadi gedung yang lebih representative lagi dalam rangka meningkatkan pemberian layanan kepada nasabah. Untuk itu Bank akan melakukan relokasi Kantor Pusatnya ke kantor sementara di lokasi bisnis yang baru. PT Bank Resona Perdania Head Office Building Selling As a part of Bank strategic plan to strengthen Bank’s core capital in the framework to enhance business expansion, Bank has decided to sale Bank’s fixed asset in the form of land and building of Bank’s Head Office that located in Jl. Jend. Sudirman Kav. 40-41, Jakarta on January 31, 2013 and it will be build become a building that more representative in the framework to increase services to the customers. Therefore, Bank will do the relocation of Bank’s Head Office to the temporary office in the new business location.

Februari February Pembentukan Tim Relokasi dan Penetapan Kantor Pusat Sementara PT Bank Resona Perdania Pada bulan Februari Bank telah membentuk Tim Relokasi Kantor Pusat PT Bank Resona Perdania dan menetapkan gedung Menara Mulia di Jl. Jend. Gatot Subroto Kav. 9-11, Jakarta, sebagai Kantor Pusat sementara PT Bank Resona Perdania. The Forming of Relocation Team and Determination of Temporary Head Office of PT Bank Resona Perdania In February, Bank has formed PT Bank Resona Perdania Head Office Relocation Team and determined the building of Menara Mulia at Jl. Jend. Gatot Subroto Kav. 9-11, Jakarta to become temporary Head Office of PT Bank Resona Perdania.

April April Perubahan Nama dan Fungsi Seksi Administrasi dan Rekrutmen serta Seksi Pelatihan dan Pengembangan Dalam rangka terciptanya sistem kerja yang lebih efektif dan efisien serta agar terwujudnya sumber daya manusia (SDM) yang berkualitas dan penempatan SDM yang sesuai dengan kemampuan, maka Bank merubah nama dan fungsi dari: • Seksi Administrasi dan Rekrutmen menjadi Seksi Administrasi Kepegawaian, dan • Seksi Pelatihan dan Pengembangan menjadi Seksi Rekrutmen dan Pengembangan Perubahan ini ditujukan juga untuk menciptakan kesinambungan proses rekrutmen Bank dengan pengembangan SDM. Change of Name and Function of Recruitment and Administration Section and Development and Training Section To create an effective and efficient work system and the realization of high quality human resources (HR) and HR placement which complies to their skills, the Bank changed the names and functions from: • Recruitment and Administration Section to Personnel Administration Section, and • Development and Training Section to Recruitment and Development Section This change was also aimed to create sustainability in the recruitment process with HR development.

32


Peristiwa Penting 2013 Significant Events in 2013

Juli July

November November

Desember December

Pembentukan Tim LSMK XBRL Bank membentuk Tim dalam rangka kesiapan dan penyempurnaan implementasi LSMK XBRL yang bertujuan untuk meningkatkan percepatan implementasi pengembangan sistem Laporan Stabilitas Moneter dan Sistem Keuangan (LSMK) dengan metode Xtensible Business Reporting Language (XBRL).

Penerbitan MTN V Bank menerbitkan MTN V yang berjumlah Rp150 miliar dengan tingkat suku bunga 10,65% per tahun untuk tenor 3 tahun. MTN V diterbitkan untuk mendiversifikasi sumber dana Bank sehubungan dengan rencana ekspansi dan investasi Bank serta diharapkan dapat memitigasi risiko likuiditas Bank dalam jangka panjang.

Visi dan Misi PT Bank Resona Perdania yang Baru Bank menetapkan visi dan misi baru yang ditujukan untuk memberikan arahan yang lebih jelas bagi manajemen dan karyawan dalam pelaksanaan tata kelola perusahaan dan dalam menyusun langkah-langkah strategis jangka pendek, jangka menengah, dan jangka panjang Bank.

The Establishment of LSMK XBRL Team The Bank established a Team for readiness and completion of LSMK XBRL implementation which aimed to increase the implementation speed of Monetary Stability and Financial System Report (LSMK) with Xtensible Business Reporting Language (XBRL) method.

The Issuing of MTN V The Bank issued MTN V which amounted to Rp 150 billion with interest rate of 10.65% per year for a three-years tenor. MTN V was published to diversify the Bank’s fund sources in accordance to the expansion and investment plan and was hoped to mitigate long-term liquidity risk of the Bank.

The New Vision and Mission of PT Bank Resona Perdania The Bank established a new vision and mission aimed to provide a more detailed guide lines for the management and employees in the implementation of Good Corporate Governance and in arranging shortterm, mid-term, and long-term Bank strategic steps.


33

Struktur Organisasi (per 31 Desember 2013) Organization Structure (as of December 31, 2013)

Risk Monitoring Committee

Audit Committee

Human Resources Division

Planning Division

System Information and Technology Committee

Product Research and Development Committee

Credit Committee

Assets and Liabilities Committee

Risk Management Committee

Planning Section

Personnel Administration Section

Accounting Section

Recruitment and Development Section

Director

GM for Risk Management

Assistant GM for Human Resources

Settlement & Correspondent Division

Credit Policy Committee

Director

Director

Credit Examination Division

Risk Management Division

Credit Monitoring and Recovery Section

Process Administration Section

Credit Administration Section

Business Division

System Division

Deposit Section 1

System Section

General Affair Section 1

Collateral Section

Deposit Section 2

EDP Section

Maintenance Sub Section

General Affair Section 2

Import Section

Remittance Section

Note : Control and Report Risk Control Communication / Information Report 1) Director In Charge for Compliance Function


Cikarang Sub Branch

General Affair Division

Credit Section

Export Section

34

Remuneration and Nomination Committee

Karawang Sub Branch

MM2100 Sub Branch

Information Security and System Risk Controller

Struktur Organisasi Organization Structure

Board of Commissioners

Board of Directors President Director

Vice President Director

Director

GM Foreign Investment Development Division

Surabaya Branch

Bandung Branch

Deposit Section Cashier

Foreign Investment Development Division

Director 1)

GM Business Development Division

Business Development Division

GM Treasury Division

Treasury Division

Know Your Customer Division

Compliance Division

Inspection Division

Deposit Section Cashier

Bills Section

Bills Section

Credit Section

Credit Section

Accounting Section

Accounting Section

General Affair Section

General Affair Section

Marketing Officer

Marketing Officer

Marketing Section 1

Customer Communication Section

Compliance Leader

Senior Officer

Legal Unit

Marketing Section 2


35

Visi, Misi dan Nilai-nilai Perusahaan Vision, Mission, and Corporate Values

Visi

Vision

Misi

Mission

36


Menjadi Bank yang paling dapat diandalkan di Indonesia untuk perusahaan-perusahaan Jepang dan lokal dengan menyediakan kualitas layanan keuangan terbaik. To be the most reliable Bank in Indonesia for Japanese and local companies by providing the best quality financial services

• “Menciptakan” pertumbuhan yang berkesinambungan dengan nilai-nilai perusahaan yang berkualitas tinggi.

• “Create” sustainable growth with high quality corporate values.

• “Berkontribusi” terhadap pembangunan ekonomi Indonesia dengan kualitas produk dan layanan keuangan terbaik.

• “Contribute” toward Indonesia’s economic development through the best quality financial product and services.

• “Berkomitmen” untuk memberikan solusi yang berkualitas tinggi dan menyeluruh dalam layanan keuangan.

• “Commits” to deliver high quality and comprehensive solution in financial services.

Visi, Misi dan Nilai-nilai Perusahaan Vision, Mission, and Corporate Values

Nilai-nilai Perusahaan Corporate Values

Credible Dapat menunjukan kompetensi sebagai Bank terpercaya Able to show competency as a trusted Bank

Accurate Bekerja dengan tepat untuk meminimalisir risiko Working precisely to minimize risk

Responsible Melakukan pekerjaan dengan profesional Conducting task in professional manner

Enterprising Melayani dengan sungguh-sungguh dan tekun Servicing with vigor and diligence


37

Profil Dewan Komisaris Profile of Board of Commissioners

Didi Nurulhuda

Abdul Haris Hartanto

Presiden Komisaris Independen | Independent President Commissioner

Komisaris Independen | Independent Commissioner

Bapak Didi Nurulhuda lahir di Tasikmalaya, Jawa Barat,

Bapak Abdul Haris Hartanto lahir di Cimahi, Jawa Barat,

Indonesia, 12 Juni 1952. Beliau menjabat sebagai Presiden

Indonesia, pada tanggal 6 Februari 1942. Beliau menjabat

Komisaris Independen Bank Resona Perdania sejak tanggal

sebagai Komisaris Independen sejak tanggal 23 Januari 2007.

14 Juli 2008. Beliau lulus dari Akademi Bank Indonesia,

Beliau telah mengikuti berbagai pelatihan dan pendidikan

Yogyakarta pada tahun 1975, serta lulus dari Pendidikan Ahli

di bidang perbankan. Sebelumnya, beliau menjabat sebagai

Keuangan dan Perbankan (kerjasama BI-LMFE UI 1981-1984).

Direktur Bank Resona Perdania sejak tahun 1998 hingga masa

Gelar Sarjana diraihnya pada tahun 2004, diikuti dengan

pensiunnya pada tahun 2005. Selama masa tersebut beliau

Pasca Sarjana pada tahun 2007 dalam Bidang Manajemen dari

telah membuktikan dedikasi dan komitmennya terhadap Bank

Universitas Krisnadwipayana, Jakarta, Indonesia. Sebelumnya,

Resona Perdania.

beliau bekerja di Bank Indonesia (BI) dan pernah ditempatkan di Kantor Representatif BI London, Inggris, selama lima tahun.

Mr. Abdul Haris Hartanto was born in Cimahi, West Java,

Jabatan terakhirnya di BI adalah sebagai Kepala Pengawasan

Indonesia, on February 6, 1942. He has served as the Independent

Bank, Direktorat Pengawasan Bank 2.

Commissioner since January 23, 2007. He has undertaken and completed various training courses in the banking field. From 1998

Mr. Didi Nurulhuda was born in Tasikmalaya, West Java,

until his retirement in 2005, he served as a Director of Bank Resona

Indonesia, on June 12, 1952. He has served as Independent

Perdania.Throughout the years, he has proven his dedication and

President Commissioner of Bank Resona Perdania since July 14,

commitment to Bank Resona Perdania.

2008. In 1975, he graduated from the Bank Indonesia Academy, Yogyakarta, he also graduated from the Banking and Finance Course conducted by Bank Indonesia in conjunction with the Institute of Management, Faculty of Economics, University of Indonesia, 1981-1984. Mr. Nurulhuda obtained his Bachelor degree in 2004 and Postgraduate degree in 2007, majoring in Management from the Krisnadwipayana University, Jakarta, Indonesia. Previously, he worked at Bank Indonesia (BI) and was assigned at the BI Representative Office in London, UK, for five years. His latest position at BI was Chief Banking Supervision, Directorate of Banking Supervision 2.

38


Profil Dewan Komisaris Profile of Board of Commissioners

Cheng Shui-Hee, Gary

Atsushi Tahara

Komisaris | Commissioner

Komisaris | Commissioner

Bapak Cheng Shui-Hee, Gary lahir di Hong Kong pada tanggal

Bapak Atsushi Tahara lahir di Jepang, 23 Oktober 1961.

16 November 1966. Beliau memiliki Higher Diploma dalam

Beliau menjabat sebagai Komisaris sejak 19 Desember 2012.

Business Studies dari City University of Hong Kong. Bapak Cheng

Sebelumnya, beliau menjabat sebagai Advisor, International

lalu melanjutkan pendidikan dengan meraih Bachelor of Science

Business Office, di divisi Corporate Business Solution, Bank

dalam bidang Ekonomi, dengan spesialisasi perbankan dan

Resona, Ltd selama satu tahun. Latar belakang pendidikannya

keuangan, dari University of London, Inggris, dan gelar MBA

sebagai lulusan Fakultas Bisnis dan Komersial di Keio University

(Master of Business Administration) dari Heriot-Watt University,

menjadi pondasi yang kuat dalam karirnya.

Inggris. Beliau menjabat sebagai Komisaris sejak tanggal 15 Agustus 2011, selain itu, beliau juga menjabat sebagai Regional

Mr. Atsushi Tahara born in Japan on October 23, 1961, Mr. Tahara

Chief Executive, untuk wilayah Asia Tenggara untuk The Bank of

served as Commissioner since December 19, 2012. Previously, he

East Asia, Ltd.

took one-year incumbency as Advisor at International Business Office of the Corporate Business Solution Division of Resona Bank,

Mr. Cheng Shui-Hee, Gary was born in Hong Kong on November

Ltd. His education background as a graduate of Commerce and

16, 1966. He holds a Higher Diploma in Business Studies from

Business Faculty from Keio University has become his strong career

the City University of Hong Kong. Mr. Cheng also graduated with

foundation.

a Bachelor of Science in Economics, majoring in Banking and Finance, from University of London, and furthered his studies with an MBA (Master of Business Administration) from Heriot-Watt University, UK. He has served as Commissioner since August 15, 2011, beside that he also served as Regional Chief Executive for Southeast Asia for The Bank of East Asia, Ltd.


39

Profil Direksi Profile of Board of Directors

Akihiro Miyamoto

Shiro Saito

Presiden Direktur | President Director

Wakil Presiden Direktur | Vice President Director

Bapak Akihiro Miyamoto lahir di Fukuoka, Jepang, pada tanggal

Bapak Shiro Saito lahir di Kyoto, Jepang, pada tanggal 31 Maret

30 November 1955. Beliau menjabat sebagai Presiden Direktur

1966. Beliau menjabat sebagai Wakil Presiden Direktur sejak

sejak tanggal 20 Februari 2004. Lulus dari Keio University pada

tanggal 15 Februari 2010. Sebelumnya beliau bertugas sebagai

tahun 1978 dan bergabung dengan Daiwa Bank Ltd. pada tahun

General Manager for Risk Management untuk periode Januari

yang sama. Bapak Miyamoto melanjutkan pendidikannya dan

2009 - Februari 2010. Lulus dari Osaka University of Foreign

meraih gelar Master of International Relations dari International

Studies pada tahun 1989, beliau telah banyak mengikuti

University of Japan pada tahun 1983.

pelatihan dan pendidikan di bidang perbankan.

Mr. Akihiro Miyamoto was born in Fukuoka, Japan, on November

Mr. Shiro Saito was born in Kyoto, Japan, on March 31, 1966. He has

30, 1955. He was appointed President Director on February 20,

served as the Vice President Director since February 15, 2010. Prior

2004, and has served this position ever since. After graduating from

to this, he served as the General Manager for Risk Management

Keio University in 1978, he joined Daiwa Bank Ltd. and continued

from January 2009 to February 2010. A graduate from Osaka

his education and obtained a Master of International Relations

University of Foreign Studies in 1989, Mr. Saito has undertaken

degree from the International University of Japan in 1983.

and participated in numerous training and education programs in the field of banking.

40



Jojo Prajoga

Iding Suherdi

Direktur | Director

Direktur | Director

Bapak Jojo Prajoga lahir di Jakarta, Indonesia, pada tanggal 15

Bapak Iding Suherdi lahir di Ciamis, Jawa Barat, Indonesia,

Juni 1952. Mengawali karirnya di Bank Resona Perdania pada

pada tanggal 13 Agustus 1961. Beliau telah menjabat sebagai

tahun 1980, dan saat ini beliau menjabat sebagai Direktur

Direktur sejak tanggal 15 Agustus 2005. Beliau telah lama

yang Membawahkan Fungsi Kepatuhan sejak 18 Oktober

berkarir di bidang perbankan di Indonesia, dan pengalamannya

2002. Bapak Jojo lulus dari Universitas Indonesia dengan gelar

yang sangat luas dan mendalam di bidang ini menjadi aset

Sarjana di bidang Ilmu Sosial dan Politik pada tahun 1980.

penting bagi Bank Resona Perdania. Beliau adalah lulusan dari Universitas Jember, Jawa Timur, Indonesia, dengan gelar Pasca

Mr. Jojo Prajoga was born in Jakarta, Indonesia, on June 15, 1952.

Sarjana di bidang Manajemen Pemasaran pada tahun 2001.

He has served as the Director in Charge for Compliance Function since October 18, 2002. Since the beginning of his banking career

Mr. Iding Suherdi was born in Ciamis, West Java, Indonesia, on

in 1980, he has contributed his skills and experience for Bank

August 13, 1961. He has served as Director since August 15, 2005

Resona Perdania. He graduated from the University of Indonesia

Mr. Iding has led a long and distinguished career in the Indonesian

with a Bachelor degree in Social and Political Sciences in 1980.

banking industry, and with his vast and extensive experience, he is a valuable asset for Bank Resona Perdania. A graduate of Jember University, East Java, Indonesia, with a Postgraduate degree in Marketing Management in 2001.


41


Marie Ito

Muhammad Akbar

Direktur | Director

Direktur | Director

Ibu Marie Ito lahir pada tanggal 23 Maret 1963 di Tokyo,

Bapak Muhammad Akbar lahir di Makassar, Indonesia, 8

Jepang. Beliau berhasil meraih gelar Bachelor di bidang

Desember 1970. Beliau menjabat sebagai Direktur Bank Resona

Business Administration dari Chaminade University, Honolulu

Perdania sejak 29 Agustus 2012. Selama perjalanan karirnya,

pada tahun 1985 dan meraih gelar Master di Bidang Business

beliau aktif mengikuti banyak pelatihan di bidang perbankan.

Administration dari Monash University, Melbourne pada tahun

Beliau meraih gelar S2 dengan disiplin ilmu Manajemen

2003. Pengalaman kerja beliau termasuk di Citibank Indonesia

Keuangan dari Universitas Muhammadiyah, Jakarta tahun

sebelum bergabung dengan Bank Resona Perdania. Beliau saat

2009. Sementara gelar S1-nya berhasil diraih pada tahun 1989

ini bertanggung jawab sebagai Direktur yang membawahi

di Universitas Hasanuddin, Makassar, dengan disiplin Ilmu dan

Divisi Usaha, Sistem, dan Administrasi Kredit dan telah

Teknologi Kelautan.

menjabat sebagai Direktur Bank Resona Perdania sejak tanggal 14 Juli 2008.

Mr. Muhammad Akbar was born in Makassar, Indonesia on December 8, 1970. He has served as Director of Bank Resona

Ms. Marie Ito was born on March 23, 1963 in Tokyo, Japan. She

Perdania since August 29, 2012. Thorughout his career, he actively

obtained her Bachelor’s degree in Business Administration from

participated in many banking trainings. He earned his Master’s

Chaminade University of Honolulu in 1985 and Master’s degree

degree in Finance Management from Muhammadiyah University

in Business Administration from Monash University, Melborne in

of Jakarta in 2009, and his Bachelor’s degree in Marine Science and

2003. Her working experience include Citibank Indonesia before

Technology was obtained in 1989 from Hasanuddin University,

joining Bank Resona Perdania. She is currently responsible as

Makassar.

Director of Operations, IT and Credit Administration, has been as Director of Bank Resona Perdania since July 14, 2008.

42



Masahiro Ishii Direktur | Director

Bapak Masahiro Ishii, lahir di Jepang, 25 September 1971. Beliau adalah lulusan Ritsumeiken University, Jepang, dengan disiplin ilmu Hukum. Beliau menjabat sebagai Direktur Bank Resona Perdania sejak 9 Oktober 2012. Sebelumnya, beliau menjabat GM Business Development Division. Beliau juga pernah menjabat sebagai Presiden Direktur PT Resona Indonesia Finance hingga bulan Oktober 2011. Sepanjang karirnya, beliau aktif mengikuti banyak pelatihan di bidang perbankan. Mr. Masahiro Ishii was born in Japan on September 25, 1971. He graduate from Ritsumeiken University, Japan majoring in Law. He has been Director of Bank Resona Perdania since October 9, 2012. Previously, he took the post as General Manager of Business Development Division. He once served as President Director of PT Resona Indonesia Finance until October 2011. He has participated many training in the banking field throughout his career.


43

Pejabat Eksekutif Posisi 31 Desember 2013 Executive Officers as of December 31, 2013

Inspection Division

Rizki Arista

Planning Division

Sugeng Ambar Riyono

Credit Examination Division

Ali Alatas

Treasury Division

Lindawati Susanto


Takuya Nakazaki & Rainir Rasoelin

Settlement & Correspondent Division

-

Know Your Customer Division

Esih Suarsih

Business Development Division

Makoto Nishimura, Kohei Shiba & Rachtomo Sumeri

44

Foreign Investment Development Division

Jiro Mesaka

System Division

Alfian Angkawibawa

Human Resources Division

Sudirman & Sriyono

General Affair Division

Ch. Eddy Aprilita

Business Division

Dioriati F. Pardede

Credit Administration Division

-

Information Security and System Risk Controller

Budi Hartono

Compliance Division

Agus Amin Satyadarma

Surabaya Branch

Tuti Rahaju

Bandung Branch

Evy Budijanti


Komposisi Pemegang Saham dan Perusahaan Anak Composition of Shareholders and Subsidiary

East Asia Indonesian Holdings, Ltd. (SEYCHELLES) 30.00%

Jafco Co., Ltd. (JAPAN) 5.08%

Resona Bank, Ltd. (JAPAN) 43.42%

Vision Well, Ltd. (BRITISH VIRGIN ISLAND) 19.92%

Other 1.58%

PT Bank Resona Perdania (Jakarta)

PT Resona Indonesia Finance (Jakarta) Shareholders: PT Bank Resona Perdania 99.99% Resona Bank, Ltd., Japan 0.01%

Struktur Kelompok Usaha Structure of Businesss Group Government of Japan (Ultimate Shareholder)

(Ultimate Shareholder)

Caja de Ahorros y Pensiones de Barcelona

Guoco Group Limited

99.05%


Deposit Insurance Corp.

Public

20.84%

79.16%

Resona Holdings Inc. 100% Resona Bank, Ltd

72.76% Caixa Bank, S.A.

100% Guoco Management Company Limited

Public

43.42% East Asia Indonesian 30.00% Holdings, Ltd. 100% Leader One, Ltd.

16.38%

15.02%

68.60%

100% The Bank of East Asia, Ltd.


19.92%

Vision Well Ltd. 100% Mr. Jim Wang (Ultimate Shareholder)


45

Informasi dan Komposisi Saham Perusahaan Anak, Perusahaan Asosiasi dan Perusahaan Afiliasi Information and Share Composition of Subsidiary, Associate and Affiliate Companies

100%

100%

Resona Kesai Service Co., Ltd.

77.58%

Resona Capital Co., Ltd.

Resona Card Co., Ltd.

50%

Arise Capital Partner



Caja de Ahorros y Pensiones de Barcelona

Guoco Group Limited

72.76%

100%

Guoco Management Company Limited

Caixa Bank S.A.,

Public

15.02% 68.60%

16.38% 100%

The Bank of East Asia, Limited

100% Bank of East Asia (Trustees) Limited

100% BEA Life Limited

100% Ample Delight Limited

46

100% Blue Cross (Asia-Pacific) Insurance Limited

51%

100%

BEA Union Investment Management Limited

Central Town Limited

100%

100%

BEA Wealth Management Services (Taiwan) Limited

Century Able Limited


100%

Leader One Limited

100% Credit Gain Finance Company Limited

100%

100%

Crytal Gleaming Limited

East Asia Holding Company, Inc.

East Asia Indonesian Holdings Limited

100%

100%

100%

100%

East Asia International Trustees Limited

East Asia Investments Holdings (BVI) Ltd.

East Asia Property Holdings (Jersey) Limited

East Asia Securities Company Limited

From The Group 100% 100% Corona Light Limited

East Asia Electronic Data Processing (Guangzhou) Limited

75.61% East Asia Secretaries (BVI) Limited

100% Powerhouse Worldwide Limited

100% Speedfull Limited


Government of Japan

99.05%

Deposit Insurance Corp.

Public

20.84%

79.16%

RESONA HOLDINGS, Inc.

100%

100%

Resona Business Service Co., Ltd. 100%

Resona Research Institute Co., Ltd.

100%

The Kinki Osaka Bank Ltd.

100%

Resona Bank Ltd.

Saitama Resona Bank Ltd. 37.24%%

99.99%

50.98%

11.78%

Resona Guarantee Co., Ltd.

Kinki Osaka Shinyo Hosho Co., Ltd. 33.33%

100%

Japan Trustee Services Bank Ltd.

Daiwa Guarantee Co., Ltd. (Ultimate Shareholder)

43.42% 30.00%

19.92%


Vision Well Ltd.

100%

Mr. Jim Wang

99.99%

PT Resona Indonesia Finance 100% East Asia Strategic Holdings Limited

100% Innovate Holdings Limited

75.61% Tricor Consultancy (Beijing) Limited

100% Keen Sight Development Limited

75.61% Tricor Holdings Limited

100% Skyray Holdings Limited

75.61% Tricor Holdings Pte. Ltd.

100%

100%

Shaanxi Fuping BEA Rural Bank Corporation

The Bank of East Asia (China) Limited

75.61%

100% Tung Shing Holdings Company Limited

From The Group 75.61%

Tricor Investor Services Limited

Tricor Services Limited

23.52% AFFIN Holding Berhard

19.99% Founder BEA Trust Company Limited

68.05% Tricor Service (Malaysia) Sdn. Bhd

20% Industrial and Commercial Bank of China (Canada)

30% Dolford Property Holdings Limited

29.99% Platinum Holdings Company Limited

20% TCL Finance Co., Ltd.

20% Industrial and Commercial Bank of China (USA) N.A


47

Penghargaan dan Pencapaian Awards and Achievements

Infobank Golden Trophy 2013 dari Majalah Infobank Infobank Golden Trophy 2013 from Infobank Magazine PT Bank Resona Perdania mendapatkan Infobank Golden Trophy 2013 dan piagam penghargaan dari Majalah Infobank atas kinerja keuangan “Sangat Bagus” untuk laporan keuangan tahun 2012. PT Bank Resona Perdania obtained Infobank Golden Trophy 2013 and award charter from Infobank Magazine for “Excellent” financial performance for the 2012.

JP Morgan Quality Recognition Award Tahun 2013 JP Morgan Quality Recognition Award 2013 PT Bank Resona Perdania menerima penghargaan J.P Morgan Elite Quality Recognition Award tahun 2013 sebagai Best in Class MT 202 STP Rate 99,85% dan Best in Class MT 103 STP Rate 99,24% dari J.P Morgan Chase Bank, New York. Hal ini membuktikan konsistensi PT Bank Resona Perdania dalam menerapkan manajemen pengiriman uangnya yang berkualitas dan berstandar tinggi. PT Bank Resona Perdania obtained 2013 J.P Morgan Elite Quality Recognition Award as Best in Class MT 202 STP Rate 99.85% and Best in Class MT 103 STP Rate 99.24% from J.P Morgan Chase Bank, New York. The award proved the consistency of the Bank in implementing remittance management with exceptional quality and high standard.

Pemeringkatan atas Medium Term Notes V Tahun 2013 PT Bank Resona Perdania Rating on PT Bank Resona Perdania Medium Term Notes V 2013 Pada bulan November 2013, PT PEFINDO memberikan peringkat id.AA- (Double A Minus) atas penerbitan Medium Term Notes V Tahun 2013 senilai maksimum Rp150 miliar kepada PT Bank Resona Perdania. On November 2013, PT PEFINDO granted an id.AA- (Double A Minus) rating on the issuing of Medium Term Notes V Year 2013 with the maximum value of Rp150 billion to PT Bank Resona Perdania.

48


Profil Grup Resona Profile of Resona Group

Nama Resona Group berasal dari kata Latin “Resonus” yang

The word “Resona” derives from the Latin word “Resonus” that

berarti bergaung atau bergema. Pada intinya kata “Resona”

means to resonate, or to resound. In essence, the word “Resona”

mencerminkan tujuan untuk membangun kerjasama yang erat

embodies a mission to nurture a strong relationship with

dengan para nasabah – tepatnya, maju dan berhasil bersama

customers – in particular one that champions mutual progress

nasabah.

and excellent performance with customers.

Logo dikelilingi oleh lingkaran yang sempurna, yang

The logo is housed in a perfect circle, suggesting security and trust.

menyiratkan rasa aman dan kepercayaan. Sedangkan warna

The main color of green, denotes “gentleness” and “transparency”,

utamanya yaitu hijau, yang memiliki arti ‘kelembutan’ dan

whereas the secondary color of orange represents “friendliness”

‘transparansi’ dan warna sekunder oranye yang berarti

and “warmth”.

‘keakraban’ dan ‘kehangatan’. Dengan menjunjung tinggi visinya menjadi ‘kelompok usaha

By upholding a vision as a “financial services business group based

jasa keuangan yang didasari oleh kreatifitas’, Resona Group

on creativity”, Resona Group’s mission is to attain the following:

bertujuan untuk mencapai misi berikut: - Memenuhi ekspektasi nasabah.

- Meet customer expectations.

- Memperbaiki organisasi.

- Renovate its organization.

- Mengimplementasikan manajemen yang transparan.

- Implement a transparent management.

- Berkembang bersama dengan komunitas regional.

- Advance together with the regional community.

Dari sisi manajemen risiko, Resona Holdings memberikan

Through the observance at risk management, Resona Holdings

panduan dan arahan umum kepada semua perusahaan

provides guidelines and general direction on policy, standard, and

di dalam grup mengenai kebijakan, standar, dan sistem

risk management system to all companies within the group.

manajemen risiko. Dalam kaitannya dengan Bank Resona Perdania, proses

In relation to Bank Resona Perdania, the controlling process

pengendalian tersebut terdiri dari pelaporan aktivitas

consists of report on financial activity every quarter and periodical

keuangan setiap kuartal dan audit secara berkala.

audit.


49

Struktur Grup Resona Structure of Resona Group

Resona Holdings, Inc.

The Kinki Osaka Bank, Ltd.

Resona Bank, Ltd.

Saitama Resona Bank, Ltd.


Ikhtisar Keuangan Non Konsolidasi Resona Bank, Ltd., Jepang Non-Consolidated Financial Highlight of Resona Bank, Ltd., Japan dalam Jutaan Yen In Million Yen

Mar 31, 2013

Mar 31, 2012

Mar 31, 2011

ASSET Loans and Bills Discounted

17.440.713

17.061.490

17.193.240

Total Assets

27.504.695

27.911.127

27.955.814

21.282.538

20.828.267

20.811.898

1.340.426

1.242.866

1.134.074

Income Before Income Taxes

187.321

178.415

155.305

Net Income

205.576

186.946

105.161

13,41%

13,16%

11,68%

LIABILITY Deposits Total Equity INCOME

INDICATOR CAR

50


Perusahaan Anak Subsidiary

Bank memiliki perusahaan anak yaitu PT Resona Indonesia

The Bank’s subsidary, PT Resona Indonesia Finance, which

Finance yang bergerak di bidang sewa guna usaha, pembiayaan

engages with lease, consumer finance and factoring. PT Resona

konsumen dan anjak piutang. PT Resona Indonesia Finance

Indonesia Finance was previously named as PT Daiwa Lippo

pada awalnya bernama PT Daiwa Lippo Leasing Corporation

Leasing Corporation, which was established on August 1984.

yang didirikan pada bulan Agustus 1984. Pada tahun 2012, PT Resona Indonesia Finance menerima

In 2012, PT Resona Indonesia Finance received an award as

penghargaan sebagai “Perusahaan Pembiayaan dengan Kinerja

“Financing Company with Excellent Financial Performance” from

Keuangan Sangat Bagus” dari Majalah InfoBank berdasarkan

InfoBank Magazine. The award was based on 2011 financial

laporan keuangan 2011. Selain itu, InfoBank Golden Trophy

statement. Moreover, the same publication also awarded

2012 juga dianugerahkan kepada PT Resona Indonesia Finance

the company with 2012

atas prestasinya selama lima tahun berturut-turut (2007 –

performance as financing company with “Excellent” financial

2012), karena meraih predikat sebagai perusahaan pembiayaan

performance in 2007 – 2012.

InfoBank Golden Trophy, for their

dengan kinerja keuangan “Sangat Bagus”. Sebagai pemegang saham utama, Bank melakukan pengawasan

As the majority shareholder, the Bank conducts monthly

bulanan atas kinerja keuangan PT Resona Indonesia Finance,

supervision over the financial performance of PT Resona

disamping audit umum tahunan yang dilakukan oleh Satuan

Indonesia Finance, aside from annual general audit performed by

Kerja Audit Internal (SKAI) Bank.

the Internal Audit Task Force (SKAI).


51

Perusahaan Anak Subsidiary

Untuk

mendukung

kegiatan

operasional

dan

perkembangannya, Bank juga menyediakan fasilitas pinjaman

The Bank also provides loan facility to PT Resona Indonesia Finance to support its operations and development.

kepada PT Resona Indonesia Finance. Profil

Profile

Modal disetor: Rp 25.000.000.000

Paid-up capital: Rp 25,000,000,000

Pemegang Saham

Shareholders

PT Bank Resona Perdania (99,99%)

PT Bank Resona Perdania (99.99%)

Resona Bank Ltd., Jepang (0,01%)

Resona Bank Ltd., Japan (0.01%)

Dewan Komisaris

Board of Commissioner

Presiden Komisaris : Akira Kakihara

President Commissioner

: Akira Kakihara

Komisaris

Commissioner

: Abdul Haris Hartanto

: Abdul Haris Hartanto

Direksi Direktur

Board of Directors Director

: Hiroo Shimouchi

Alamat

Address

Menara Mulia, Lantai 7, Suite 701

Menara Mulia, 7th Floor, Suite 701

Jl. Jend. Gatot Subroto Kav. 9-11, Karet Semanggi

Jl. Jend. Gatot Subroto Kav. 9-11, Karet Semanggi

Setiabudi, Jakarta 12930

Setiabudi, Jakarta 12930

Phone: +62 21 570 1956

Phone: +62 21 570 1956

Fax : +62 21 570 1961

Fax : +62 21 570 1961


52

: Hiroo Shimouchi

dalam Jutaan Rupiah In Million Rupiah

Uraian Description

2013

2012

2011

Total Aset Total Asset

460.921

387.428

298.398

Total Ekuitas Total Equity

101.401

91.423

81.534

Laba Bersih Net Income

14.978

13.889

11.060


Kantor Cabang dan Kantor Cabang Pembantu Branch Office and Sub Branch Office

Kantor Cabang

Kantor Cabang Pembantu

Branch Office

Sub Branch Office

Surabaya

Cikarang

3rd Floor Plaza BRI, Suite 305

2nd Floor EJIP Center Building

Jl. Jend. Basuki Rachmat No. 122

EJIP Industrial Park, Plot 3A

Surabaya 60271 East Java – Indonesia

South Cikarang

Phone

: (+62 31) 535 5858

Bekasi 17550

Fax

: (+62 31) 535 2007

West Java - Indonesia

Bandung

Phone

: (+62 21) 897 4940

Fax

: (+62 21) 897 4941

2nd Floor Wisma Bumiputera Suite 204-205

Karawang

Jl. Asia Afrika No. 141-149

1st Floor Graha KIIC

Bandung 40112

Jl. Permata Raya Lot C-1B

West Java - Indonesia

KIIC Industrial park

Phone

: (+62 22) 424 1742

Karawang 41361

Fax

: (+62 22) 424 1207

West Java - Indonesia Phone

: (+62 21) 8911 5020

Fax

: (+62 267) 647 347

MM2100 Ruko Mal Bekasi Fajar Blok D No. 8 MM2100 Industrial Town West Cikarang Bekasi 17520 West Java - Indonesia Phone

: (+62 21) 8998 2151

Fax

: (+62 21) 8998 2943


53

Analisis dan Pembahasan Manajemen Management Discussion and Analysis


Peningkatan penyaluran kredit terhadap sektor usaha manufaktur yang menjadi fokus utama pasar kredit terus dilakukan dengan tetap menjaga kualitas kredit yang diberikan demi menjaga rasio NPL gross di bawah 2% The increase in credit disbursement to the manufacturing sector continue to be the main focus for the credit markets furthermore was done by maintaining the quality of loans in order to maintain the gross NPL ratio below 2%

Tinjauan Ekonomi Makro Indonesia Tahun 2013

Overview

of

Indonesia’s

Macro

economic

Condition in 2013 Perekonomian Indonesia mengalami pertumbuhan 5,8%

Indonesia’s economic growth was recorded at 5.8%, lower than

lebih rendah jika dibandingkan dengan pertumbuhan

the previous year. One factor behind this decelerating trend

tahun sebelumnya. Faktor yang menjadi penghambat laju

of domestic economic growth is the weakening of the rupiah

pertumbuhan ekonomi domestik tersebut dikarenakan

exchange rate and the spiraling inflation rates during the lingering

melemahnya nilai tukar rupiah dan tingkat inflasi yang melonjak

global economic crisis. Other factors inhibiting this growth, among

semenjak krisis perekonomian global melanda. Selain itu,

others, were capital outflow effects, namely the declining foreign

terdapat pula beberapa faktor yang menjadi penghambat laju

exchange reserves and the increasing current account deficit in

pertumbuhan ekonomi domestik misalnya adalah adanya efek

Indonesia. The large amount of short-term private foreign debt

capital outflow serta terjadinya peningkatan defisit transaksi

that met its maturity also accounted for Indonesia’s economic

berjalan di Indonesia. Besarnya nilai utang luar negeri swasta

instability. These factors also posed similar impact on the other

jangka pendek yang sudah jatuh tempo juga menjadi salah

countries’ economic development, yet Indonesia’s economic

satu faktor meningkatnya instabilitas perekonomian Indonesia.

growth remained solid compared to others as Indonesia took the

Hal tersebut menjadi alasan yang sama bagi beberapa negara

second place after China in terms of best economic growth among

di dunia dalam perkembangan ekonomi negaranya, meski

G-20 countries.

demikian, pertumbuhan ekonomi Indonesia masih lebih baik dibandingkan negara lainnya serta terbaik kedua setelah Cina dalam pertumbuhan ekonomi Negara G-20.

56

Nilai inflasi selama tahun 2013 dalam kondisi yang stabil dan

Inflation rate in 2013 was stable and well-controlled at 8.38%. The

terkendali sebesar 8,38%. Tekanan inflasi yang memuncak di

mounting pressures from inflation during the mid-year gradually



pertengahan tahun mulai mereda dan kembali normal pada

petered out and returned to normal in the third quarter of 2013.

triwulan III di tahun 2013 lalu. Secara umum kondisi perbankan

Generally, the domestic banking condition was stable and well-

domestik dalam kondisi yang stabil dan terkendali. Meskipun

controlled. Global sentiments and the downturn in domestic

mengalami tekanan sentimen secara global maupun dari

economy did not necessarily be a barrier to maintain financial

kondisi perekonomian domestik yang berjalan lamban, tidak

stability in Indonesia, as this stability was on the back of strong

serta merta menjadi penghalang terkendalinya stabilitas

banking resilience in view of liquidity, credit, and capital structure.

keuangan secara umum di Indonesia. Hal ini diperoleh dari

This also showed resilience against exposure to various risks such

ketahanan industri perbankan yang tetap terjaga dengan

as economic slowdown, the interest rate increase and rupiah

baik, baik dari sisi likuiditas, kredit, maupun permodalan

exchange rate depreciation.

yang juga menunjukkan ketahanan industri perbankan yang kuat terhadap berbagai risiko berupa perlambatan ekonomi, kenaikan suku bunga dan depresiasi nilai tukar rupiah. Tinjauan Usaha Bank

Bank Business Overview

Peningkatan penyaluran kredit terhadap sektor usaha

The increase in credit disbursement to the manufacturing sector

manufaktur yang menjadi fokus utama pasar kredit terus

continue to be the main focus for the credit markets furthermore

dilakukan dengan tetap menjaga kualitas kredit yang

was done by maintaining the quality of loans in order to maintain

diberikan demi menjaga rasio NPL gross di bawah 2%. Usaha

the gross NPL ratio below 2%. The Bank maintened control during

ini berhasil dilakukan oleh Bank dimana sepanjang tahun

year 2013 and was able to generate a satisfactory profit amidst

2013, Bank mampu menghasilkan laba yang memuaskan di

the global economic slowdown. This achievement further led the

tengah melambatnya perkembangan perekonomian global.

Bank to be a solid company strongly contributing in developing

Pencapaian tersebut sekaligus menghantarkan Bank menjadi

a harmonious economic relationship between Indonesia and

perusahaan perbankan yang memberikan kontribusi kuat

Japan.

dalam membangun keharmonisan kerjasama ekonomi antara Indonesia dan Jepang. Bank mencatat, pada tahun 2013, pendapatan bunga yang

In 2013, the Bank recorded the interest income consisting of the

terdiri dari bunga yang diperoleh serta provisi dan komisi

interests, fees and commission that reached Rp 709.3 billion,

mencapai Rp 709,3 miliar, naik 8,32% dibandingkan dengan

increase 8.32% compared to 2012 that was Rp654.8 billion. This

tahun 2012 yang tercatat sebesar Rp654,8 miliar. Kenaikan

increasing was mostly caused by the increase of interest earned

ini sebagian besar disebabkan oleh kenaikan bunga yang

that rose to Rp52.6 billion, an increase of 8.21% compared to 2012.

diperoleh yang meningkat sebesar Rp52,6 miliar, naik 8,21%

The loan disbursement (net) increased to Rp1.5 trillion in 2013,

dibandingkan dengan tahun 2012. Kenaikan jumlah kredit

primarily caused by the increase of the automotive industry sector

yang diberikan sebesar Rp1,5 triliun selama tahun 2013, yang

and wholesale trading.

terutama dimotori oleh kenaikan pada sektor industri otomotif dan perdagangan besar. Sedangkan jumlah beban bunga yang terdiri dari bunga yang

Meanwhile, the amount of interest expense consisting of paid

dibayar, provisi dan komisi, dan premi penjaminan di tahun

interest, fees and commissions, and insurance premium in 2013

2013 sebesar Rp256,5 miliar, naik 3,48% dibandingkan dengan

was Rp256.5 billion, up 3.48% compared to 2012, which reached

tahun 2012 yang tercatat sebesar Rp247,9 miliar. Dengan

Rp247.9 billion. Thus, the Bank net interest income achieved


57


demikian, pendapatan bunga bersih yang diraih Bank adalah

Rp452.8 billion, an increase of 11.26% compared to 2012

sebesar Rp452,8 miliar, mengalami peningkatan 11,26%

amounting to Rp406.9 billion.

dibandingkan dengan tahun 2012 sebesar Rp406,9 miliar. Keberhasilan yang dicapai Bank jika dilihat dari total laba

The Bank achievement viewed from the total net income for

bersih yang berhasil dibukukan selama tahun 2013 adalah

2013, the Bank recorded Rp516.9 billion, an increase of 86.53%

sebesar Rp516,9 miliar, nilai tersebut meningkat hingga 86,53%

compared to the previous year at Rp277.2 billion. This net income

dibandingkan dengan tahun sebelumnya yakni Rp277,2 miliar.

growth was supported from the increasing of the interest income

Pertumbuhan laba bersih ini didukung dari meningkatnya

that amounted to 3.22%, and interest from placements to other

jumlah pendapatan bunga kredit sebesar 3,22% dan

banks at 115.42%. The benefit gain on sale of Head Office building

pendapatan bunga dari penempatan pada Bank lain sebesar

also helped to boost net profit, in which the Bank posted a net

115,42%. Keuntungan dari penjualan gedung Kantor Pusat

profit of Rp266.7 billion while raising Capital Adequacy Ratio

Bank juga telah membantu mendongkrak pencapaian laba

(CAR) around 0.79%.

bersih, dimana Bank berhasil membukukan laba bersih sebesar Rp266,7 miliar yang sekaligus meningkatkan penguatan permodalan (CAR) sekitar 0,79%. Secara umum pendapatan yang diperoleh Bank berasal dari

In general, the Bank earned income from loans and a number

pemberian kredit dan beberapa produk pendukung yang

of supporting products provided to cater customers’ needs.

disediakan untuk kebutuhan bisnis nasabah. Dengan tekad

With strong determination and confidence, we strived to create

dan keyakinan yang kuat, kami berusaha menghasilkan kinerja

optimum products which can bring us, along with our banking

produk yang lebih maksimal serta membawa kami dan usaha

business, to be in a better position.

perbankan yang telah kami jalani ke arah yang lebih baik seiring dengan berjalannya waktu. Tinjauan Operasional Bank

Bank Operational Overview

Peningkatan Good Corporate Governance (GCG) dan tingkat

In addition to increase loans and capital strengthening, the

kesehatan Bank merupakan salah satu fokus Bank di tahun

improvement of Good Corporate Governance (GCG) and the

2013 selain peningkatan pemberian kredit dan penguatan

Bank’s soundness condition is one of the Bank’s focuses in 2013.

permodalan,

guna

Various attempts have been exerted to improve the governance

meningkatkan governance structure dan governance process

structure and governance process, including cooperating with

termasuk bekerjasama dengan beberapa konsultan eksternal

external consultants in improving 11 (eleven) GCG factors that has

dalam memperbaiki 11 (sebelas) faktor GCG yang mengalami

decreasing. Any constructive input and advice from the external

penurunan. Masukan dan saran konsultan eksternal terhadap

consultants on the improvement of GCG, especially on the

peningkatan GCG terutama terhadap fungsi Kepatuhan,

function of Compliance, Internal Audit, Risk Management, Human

Internal Audit, Manajemen Risiko dan pengembangan Sumber

Resource and also large exposure gradually was conducted in

Daya Manusia serta penyediaan dana besar secara bertahap

2013 and 2014. The Bank is committed to improve the quality of

dilakukan di tahun 2013 dan 2014. Bank berkomitmen untuk

these functions to achieve the expected improvement for GCG

meningkatkan kualitas fungsi tersebut untuk mencapai

assessment.

berbagai

upaya

telah

peningkatan penilaian GCG yang dituju.

58


dilakukan


Kebijakan dan Strategi Manajemen Bank

Bank Management’s Policy and Strategy

Guna mengembangkan usaha Bank agar senantiasa tumbuh

In order to develop the Bank’s business to keep growing according

sesuai dengan target yang telah di susun serta mampu

to the set target, as well as to compete well in the national banking

bersaing dengan baik di sektor perbankan nasional, Bank telah

sector, the Bank has determined policies and strategies in line with

menetapkan kebijakan dan strategi yang sejalan dengan Visi

the Bank’s Vision and Mission. Furthermore in 2013, the Bank has

dan Misi Bank. Lebih jauh lagi, di tahun 2013 Bank menetapkan

established a new Vision and Mission for further expects a better

kembali Visi dan Misinya, diharapkan dengan Visi dan Misi yang

direction in enhancing the Bank’s business development in the

baru ini dapat lebih memantapkan arah perkembangan usaha

future.

Bank di masa depan. Peningkatan kualitas layanan dan pendapatan Bank baik dari

The improvement of service quality and income of the Bank both

sisi pendanaan maupun penyaluran kredit serta optimalisasi

from funding and loan disbursement, as well as optimizing the

pemanfaatan layanan perbankan lainnya seperti trade finance

use of other banking services such as trade finance and foreign

dan foreign exchange telah Bank lakukan sebagai jawaban dari

exchange, has been done in response to the difficult challenges of

tantangan sulitnya persaingan yang timbul di dunia perbankan.

competition arising in the banking world.

Guna memaksimalkan kontribusi kepada semua pihak yang

In addition, to maximize the contribution to all interested parties,

berkepentingan, Bank juga terus melakukan peningkatan

the Bank continues to improve and maintain the quality of GCG

terhadap kualitas pelaksanaan GCG dan tingkat kesehatan

implementation and its sound performance of the Bank by setting

Bank dengan nilai komposit paling rendah 2 (dua), peningkatan

a minimum composite value of 2 (two). This quality improvement

kualitas tersebut dilakukan dengan merujuk pada Peraturan

is achieved by referring to the Bank Indonesia Regulation and best

Bank Indonesia dan best practice di dunia perbankan.

practices in the banking world.

Peningkatan ini dilakukan dengan meningkatkan fungsi dari

This improvement was made by improving the functions of all

seluruh Divisi yang berhubungan dengan proses kredit Bank

Divisions related to credit process of the Bank, which specifically

terutama yang terkait dengan manajemen risiko perkreditan,

related to credit risk management, credit analysis process

peningkatan proses analisa kredit termasuk proses analisa Batas

improvement, including comprehensive analysis of Legal Lending

Maksimum Pemberian Kredit (BMPK) secara komprehensif dan

Limit (LLL) and the enhance function of the Risk Management

peningkatan fungsi Divisi Manajemen Risiko agar dapat lebih

Division to focus on risk monitoring.

fokus terhadap pemantauan risiko. Perbaikan di bidang lain juga telah Bank lakukan, seperti

The Bank has also made improvements in other Division, such as

Divisi Sumber Daya Manusia untuk menciptakan sumber

to build more qualified human resources in the Human Resources

daya manusia yang lebih berkualitas, Divisi Planning untuk

Division, to create sustainable and comprehensive plans and

menciptakan strategi dan rencana yang berkesinambungan

strategies in Planning Division, to create a compliance culture

dan menyeluruh, Divisi Kepatuhan agar tercipta budaya

to all internal and external regulations in Compliance Division,

patuh terhadap seluruh peraturan internal dan eksternal,

Inspection Division (SKAI) for comprehensive internal control, and

Divisi Audit (SKAI) dalam melakukan pengendalian internal

also System Division to support the Bank’s operational activities.

secara menyeluruh, dan juga Divisi Sistem untuk mendukung kegiatan operasional Bank.


59


Beberapa langkah strategis yang telah diambil Bank adalah

Some strategic ways that the Bank has taken are as follows:

sebagai berikut: •

Strategi Perkreditan

•

Credit Strategy

Dengan harapan dapat meningkatkan jumlah nasabah

To increase the number of customers, both Japanese and

Jepang maupun lokal, Bank menerapkan strategi sebagai

Local, the Bank implements these following strategies:

berikut: 1) Untuk meningkatkan nasabah Jepang, dengan

1) To increase Japanese customers, by leveraging

memanfaatkan arus investasi Jepang ke Indonesia

investment flow from Japan to Indonesia assisted by

didukung dengan hubungan yang kuat dengan

Resona Bank Ltd., Japan, the Bank is confident to reach

Resona Bank, Ltd., Jepang, Bank yakin dapat

many potential customers from Japan, especially for

merangkul banyak calon nasabah Jepang terutama

prospective customers who have become Resona Bank

untuk calon nasabah yang sebelumnya telah menjadi

Ltd. Japan customers.

nasabah Resona Bank, Ltd., Jepang. 2) Untuk meningkatkan nasabah lokal, yaitu dengan

2) To increase local customers, by utilizing the existing

memanfaatkan jaringan nasabah yang sudah ada

customer network to build new business relationships

untuk membangun hubungan bisnis baru dengan

by get information about qualified local companies

memperoleh

perusahaan

and also keeps optimizing the Bank’s strength for

lokal yang berkualitas baik, serta mengoptimalisasi

transaction approval, especially in credit approval and

kekuatan

some business policies that providing sense of comfort

informasi

yang

persetujuan

mengenai

dimiliki

transaksi,

Bank

dalam

khususnya

proses

dalam

hal

to customers and prospective customers.

persetujuan kredit serta beberapa kebijakan bisnis yang memberikan rasa nyaman kepada para nasabah dan calon nasabah. •

Strategi Pendanaan Penguatan

sektor

• pendanaan

dilakukan

dengan

The strengthening of the funding sector is achieved by raising

meningkatkan dana pihak ketiga baik yang bersumber

third-party funds sourced from existing and new customers

dari nasabah yang ada maupun nasabah baru dengan

by providing a competitive interest rates based on the Bank’s

memberikan suku bunga kompetitif berdasarkan dengan

risk appetite. The strengthening of funding is also done

risk appetite Bank. Penguatan pendanaan juga dilakukan

by adding inter-bank (local and overseas) facilities in the

dengan menambah fasilitas interbank (lokal dan luar

form of loan facilities and issuing debt securities in the form

negeri) dalam bentuk fasilitas kredit dan menerbitkan

of Medium Term Notes (MTN) for both liquidity buffer and

surat utang berupa Medium Term Note (MTN) baik untuk

funding sources for loan expansion.

buffer liquidity maupun sumber pendanaan ekpansi kredit.

60

Funding Strategy



•

Strategi Permodalan

•

Capital Strategy

Strategi permodalan yang diterapkan untuk memperkuat

Capital strategy applied to strengthen the capital base

basis permodalan melalui peningkatan laba yang berasal

through increased profits from the main business of the Bank,

dari bisnis utama Bank, pembagian cash dividend dengan

cash dividend distribution with dividend pay out ratio in the

dividend payout rasio sekitar 25% serta menjual aset tetap

range of 25% and also selling Bank’s fixed asset in the form

Bank yang dimiliki berupa tanah dan gedung kantor

of land and building head office of PT Bank Resona Perdania

pusat PT Bank Resona Perdania yang berlokasi di Jl. Jend.

located on Jl. Jend. Sudirman Kav. 40-41, Jakarta.

Sudirman Kav. 40-41, Jakarta. •

Strategi Usaha

•

Business Strategy

Meningkatkan kecepatan dan ketelitian dalam pelayanan

Improving speed and accuracy to serve customers according

yang diberikan kepada nasabah sesuai dengan prosedur

to the set operating procedures and implement the prudential

operasional yang telah ditetapkan dan menerapkan

principles.

prinsip kehati-hatian. •

Strategi Pengembangan Sumber Daya Manusia (SDM)

•

Human Resources (HR) and Organization Development

dan Organisasi

Strategy

Melakukan kerjasama dengan konsultan independen

Cooperates with independent consultant to improve the

untuk

dalam

function of HRD in recruitment, training and education

perekrutan, pelatihan dan pendidikan dan pemetaan

meningkatkan

fungsi

Divisi

SDM

and also in mapping a development strategy that will be

strategi pengembangan yang secara bertahap akan

implemented gradually to produce highly qualified HR.

diimplementasikan untuk tercipta SDM yang benar-benar berkualitas. •

•

Strategi Kepatuhan

•

Compliance Strategy

Bekerjasama dengan konsultan independen untuk

Cooperating with independent consultants to gain

mendapatkan masukan dan saran perbaikan terhadap

suggestions and constructive input with regard to the

pelaksanaan fungsi kepatuhan di Bank dan menerapkan

implementation of compliance function in the Bank, and

rekomendasi

dan

implement such recomendations in the Bank environment

dimonitoring oleh Tim GCG serta dilaporkan secara

tersebut

dilingkungan

Bank

and monitored by GCG Team and periodically reported to

berkala kepada Direksi oleh Divisi Kepatuhan. Selain itu

the Board of Directors by the Compliance Division. Besides

meningkatkan fungsi kepatuhan dengan merubah Unit

that by increasing the compliance function is by upgrade the

Kepatuhan menjadi suatu Divisi.

Compliance Unit to become a Division.

Strategi Audit

•

Audit Strategy

Penyempurnaan terhadap program audit berbasis risiko

The improvement of the risk-based audit program is always

terus dilakukan oleh Bank, salah satunya dilakukan dengan

conducted by the Bank, one of which is done by arranging the

menyusun Risk Register berdasarkan risiko operasional

Risk Register based on operational risk and annual Control

dan Control Self Assessment tahunan serta melalui proses

Self Assessment and also through hearing memo process and

dengar pendapat dan lembar konfirmasi yang bertujuan

confirmation sheet to clarify the actual operational situation.


61


untuk mengklarifikasi situasi operasional secara aktual.

The improvement in Internal Audit function is also applied

Peningkatan fungsi Audit Internal juga dilakukan dengan

by adding Inspection Division personnel and cooperating

menambah personel Divisi Audit, mengikuti pelatihan

with external consultant in order to obtain inputs and advice

serta bekerjasama dengan konsultan eksternal guna

for the improvement in enhancing the quality of the Bank’s

mendapatkan masukan dan saran perbaikan dalam

internal audit implementation.

meningkatkan kualitas pelaksanaan audit internal Bank. •

Strategi Sistem

•

System Strategy

Mempersiapkan sarana dan prasarana dalam rangka

The Bank has successfully prepared facilities and

relokasi data center telah berhasil dilakukan Bank, namun

infrastructure for data centre relocation, but the Bank

Bank memutuskan untuk menunda relokasi terkait

decided to delay the relocation due to the Bank’s Head Office

dengan penundaan kepindahan Kantor Pusat Bank dari

relocation from initial plan is on quarter IV 2013. Data center

rencana semula pada triwulan IV 2013. Pemindahan data

relocation is to improve the efficiency and security of the data

center dilakukan dengan tujuan meningkatkan efisiensi

center.

dan keamanan data center. •

Strategi Manajemen Risiko

•

Risk Management Strategy

Perbaikan dan penyempurnaan atas penilaian profil risiko

The improvement on the assessment of the Bank’s risk

Bank menjadi salah satu bagian dari review pelaksanaan

profile is part of a review of the overall risk management

manajemen risiko secara menyeluruh oleh konsultan

implementation by external consultant. The improvement

eksternal. Proses penyempurnaan akan terus dilakukan

process will always be done by considering Risk Appetite and

terhadap profil risiko dengan tetap memperhatikan Risk

Risk Tolerance. In addition, the statement of the Risk Appetite

Appetite dan Risk Tolerance, disamping itu pernyataan

and Risk Tolerance has also been updated to integrate with

Risk Appetite dan Risk Tolerance juga telah dikinikan agar

the Bank’s business plan.

terintegrasi dengan rencana bisnis Bank. •

Jaringan Kantor

•

Office Network

Relokasi Kantor Pusat Bank ke lokasi yang lebih strategis di

The relocation of Bank’s Head Office is strategically located at

gedung Menara Mulia, Jl. Jend. Gatot Subroto yang dapat

Menara Mulia Jl. Jend. Gatot Subroto, can be easily accessable

dengan mudah diakses oleh nasabah, dan memberikan

by customer, create comfort to customers. Although, the

kenyamanan bagi nasabah. Namun jadwal relokasi yang

relocation that have been scheduled on October 2013 had

sedianya dilakukan pada Oktober 2013 harus diundur

been delayed until January 2014.

sampai dengan Januari 2014.

62

Uraian Kinerja Keuangan Bank

Description of The Bank’s Financial Performance

Aset

Assets

Berkat kerja dan usaha keras selama tahun 2013, Bank telah berhasil

The Bank has successfully recorded assets of Rp 14.1 trillion, as a

membukukan aset senilai Rp 14,1 triliun, suatu peningkatan dari

result of its hard work in 2013, an increase from the asset value

nilai aset di tahun 2012 yang mencapai Rp 11,9 triliun. Tidak hanya

of Rp 11.9 trillion in 2012. In addition to this asset achievement,



peningkatan aset yang Bank dapat capai, hasil positif juga dicapai

positive outcome also achieved by the Bank with loan (net)

Bank dengan pencapaian pemberian kredit (bersih) sebesar Rp 9,6

disbursement reached the value of Rp 9.6 trillion, an increase

triliun, meningkat bila dibandingkan dengan tahun sebelumnya

compared to the previous year of Rp 8.2 trillion.

sebesar Rp 8,2 triliun. Kredit

Loan

Pencapaian pemberian kredit (bersih) yang mencapai Rp

The achievement of loan (net) disbursement is Rp 9.6 trillion

9,6 triliun di tahun 2013 atau meningkat sebesar 18,17%

in 2013 which grew by 18.17% compared to 2012 is mostly

dibandingkan tahun 2012 sebagian besar berasal dari

contributed by the increase in the industries sector which becomes

peningkatan yang terjadi di sektor industri yang merupakan

the Bank’s main target in expanding the loan. In 2013, the loan

target utama Bank dalam ekspansi kredit. Di tahun 2013

disbursement in this sector reached Rp 4.5 trillion or increased by

pemberian kredit di sektor ini mencapai Rp 4,5 triliun atau

17.84% compared to 2012 that was only Rp 3.8 trillion. The second

meningkat sebesar 17,84% jika dibandingkan tahun 2012 yang

biggest increase is from the wholesales trading sector that reached

hanya mencapai Rp 3,8 triliun. Peningkatan kedua terbesar

Rp 1.9 trillion in 2013 or recorded 35.14% growth compared to

disumbang oleh sektor perdagangan besar yang mencapai Rp

2012 that was only Rp 1.5 trillion.

1,9 triliun di tahun 2013 atau mencatat pertumbuhan sebesar 35,14% jika dibandingkan tahun 2012 yang hanya mencapai Rp 1,5 triliun. Sehingga dapat disimpulkan bahwa Bank telah berhasil

Finally, it can be concluded that the Bank has successfully

mengembangkan portofolio kredit sesuai dengan target

developed the loan portfolio based on targets and directions

dan arahan pengembangan portofolio Bank jangka panjang

of the Bank’s long-term portfolio development, which makes

yang menjadikan kredit manufaktur sebagai landasan

manufacturing loan a basis for loan expansion in the future.

pengembangan kredit dimasa mendatang. Tabel Portofolio Kredit Loan Portfolio Table Per Sektor Ekonomi by Economic Sector Industri Manufacturing Pembiayaan dan asuransi Finance and insurance Jasa usaha Business service Perdagangan grosir Wholesales trading Lainnya Others Total Cadangan Kerugian Penurunan Nilai Allowance of Impairment Kredit - Bersih Loans - Net

dalam Rupiah In Rupiah

2013

%

2012

%

2011

%

4.538.777.164.184

46,74

3.851.517.981.638

46,66

3.330.940.120.263

47,26

934.567.174.551

9,62

899.315.031.195

10,89

868.032.785.717

12,32

1.115.583.202.861

11,49

1.321.066.197.281

16,00

1.244.459.162.256

17,66

1.990.006.578.671

20,49

1.472.500.732.681

17,84

1.054.809.778.994

14,97

1.132.459.429.969

11,66

710.166.386.086

8,60

549.896.358.577

7,80

9.711.393.550.236

100

8.254.566.328.881

100

7.048.138.205.807

100

(75.295.888.611)

(100.368.274.176)

(120.967.656.748)

9.636.097.661.625

8.154.198.054.705

6.927.170.549.059


63


Liabilitas

Liability

Liabilitas Bank secara konsolidasi di tahun 2013 mencapai

Bank liabilities in 2013 reached Rp 11.8 trillion or increase of

Rp 11,8 triliun atau meningkat sebesar 16,91% dari tahun

16.91% from 2012, growth of Bank liabilities mainly influenced

2012, pertumbuhan sisi liabilitas Bank terutama dipengaruhi

by the deposit growth, which grew by 24.79% when compared

oleh pertumbuhan simpanan yang tumbuh sebesar 24,79%

to 2012, deposit in 2013 reached Rp 6.8 trillion from Rp 5.4 trillion

jika dibandingkan dengan tahun 2012, simpanan di tahun

in 2012. The deposit growth was in accordance with the Bank’s

2013 mencapai Rp 6,8 triliun dari Rp 5,4 triliun di tahun 2012.

business plan for strengthening the funding basis, which came

Pertumbuhan simpanan ini sesuai dengan rencana bisnis

from deposit. The second largest growth from liabilities that is

Bank untuk memperkuat basis pendanaan yang berasal dari

borrowings, which reached Rp 3.8 trillion in year 2013, or growth

simpanan. Pertumbuhan kedua terbesar di sisi liabilitas berasal

44.45% compared with year 2012 at Rp 2.7 trillion. This growth

dari pinjaman yang diterima yang mencapai Rp 3,8 triliun

from borrowings was mainly due to the borrowing growth from

di tahun 2013 atau tumbuh sebesar 44,45% jika dibanding

Resona Bank, Ltd., Japan a parent company of the Bank.

tahun 2012 yang hanya mencapai Rp 2,7 triliun. Pertumbuhan di pinjaman yang diterima terutama disebabkan oleh pertumbuhan pinjaman dari Resona Bank, Ltd. Jepang yang merupakan perusahaan induk Bank. Simpanan

Deposits

Keberhasilan strategi Bank untuk meningkatkan jumlah Dana

The success of the Bank’s strategy to increase the amount of

Pihak Ketiga ditandai dengan peningkatan simpanan dalam

Third Party Fund was remarked by the increasing of deposit in

bentuk giro, tabungan dan deposito berjangka yang meningkat

form of current account, saving, and time deposit that increased

sebesar 24,79%, dari peningkatan tersebut sebagian besar

by 24.79%. Time Deposit growth became the main stimulus for

peningkatan berasal dari pertumbuhan simpanan berjangka,

growth in deposit. In 2013, the Bank managed to increase third-

dimana pada tahun 2013 Bank berhasil meningkatkan

party sources of funds that derived from time deposit by 27.49%

simpanan berjangka sebesar 27,49% menjadi Rp 3,3 triliun di

to become Rp 3.3 trillion in 2013 from only Rp 2.6 trillion in 2012.

tahun 2013 dari sebesar Rp 2,6 triliun di tahun 2012. Pertumbuhan simpanan berjangka yang menjadi pendorong

Time Deposit growth, the main stimulus of the Bank deposits

utama pertumbuhan simpanan terutama berasal dari

which originated from the growth of foreign currencies time

pertumbuhan simpanan Berjangka dalam mata uang asing

deposits which increased by 77.10% compared to 2012 which was

yang meningkat sebesar 77,10% jika dibandingkan tahun 2012

Rp 848.2 billion.

yang hanya mencapai Rp 848,2 miliar.

64



Pinjaman Yang Diterima

Borrowing

Jumlah pinjaman yang diterima di tahun 2013 mencapai Rp

The total borrowings in 2013 reached Rp 3.8 trillion or increased

3,8 triliun atau meningkat sebesar 44,45% jika dibandingkan

44.45% compared to 2012 which only reached Rp 2.7 trillion, this

dengan tahun 2012 yang hanya mencapai Rp 2,7 triliun.

increase was came mainly from increased borrowing from Resona

Peningkatan ini terutama berasal dari peningkatan pinjaman

Bank, Ltd., Japan, in which throughout 2013 Bank has using long-

dari Resona Bank Ltd., Jepang, dimana selama tahun 2013

term loan facilities amounted USD 80 million was aimed at funding

Bank telah menggunakan fasilitas pinjaman jangka panjang

its Bank loan expansion as well as increasing the diversification of

sebesar USD 80 juta guna mendanai ekspansi kredit Bank serta

fund resources owned by the Bank. Furthermore, it demonstrates

meningkatkan diversifikasi sumber pendanaan yang dimiliki

a strong commitment from shareholders to encourage the Bank’s

oleh Bank. Lebih jauh lagi, hal ini menunjukkan komitmen

growth in the future.

yang kuat dari pemegang saham untuk mendorong laju pertumbuhan Bank di masa depan. Tabel Pinjaman Luar Negeri yang Diterima Bank Offshore Borrowing Table 2013

2012

2011 dalam ribuan USD In thousand USD

Resona Bank, Ltd, Tokyo

175.000

90.000

120.000

The Bank of East Asia, Hong Kong

30.000

30.000

30.000

Sumitomo Mitsui Trust Bank, Ltd, Singapura

40.000

60.000

60.000

8.677

13.675

17.255

The Japan Bank for International Cooperation

dalam ribuan JPY In thousand JPY

The Japan Bank for International Cooperation

23.160

94.025

189.645

Permodalan

Capital

Pada 2013 permodalan Bank dari hasil laporan keuangan yang

In 2013 the Bank’s capital from the audited financial statements

telah di audit adalah sebagai berikut:

are as follows:


65


Tabel Permodalan Bank Bank’s Capital Table

I. Komponen Modal Component of Capital A. Modal inti Core Capital 1. Modal Disetor Paid-up Capital 2. Cadangan Tambahan Modal Additional Capital Reserves a. Tambahan modal disetor Additional paid-in capital b. Cadangan umum General reserves c. Saldo laba yang tidak ditentukan penggunaannya setelah diperhitungkan pajak (100%)/ Unapropriated retained earnings after tax (100%) d. Laba tahun berjalan setelah diperhitungkan pajak (50%)/ Current year’s income after tax (50%) e. Selisih transaksi perubahan ekuitas anak perusahaan Difference from equity changes on subidiary f. Selisih kurang antara PPA dan cadangan kerugian penurunan nilai aset produktif Difference between provision for possible asset loss and provision for impairment value of earning assets g. Aset tidak berwujud lainnya Other intangible assets h. Penyertaan (50%) Investment (50%) B. Modal Pelengkap (Maksimum 100% dari Modal Inti) Supplementary Capital (Maximum 100% of Core Capital) 1. Cadangan Revaluasi Aset Tetap Revaluation Increment on Premises and Equipment 2. Cadangan Umum Penyisihan Penghapusan Aset Produktif (Maksimum 1,25% dari ATMR) General Reserves of Allowance for Possible Losses on Earning Asset (Maximum of 1.25% of RWA) 3. Penyertaan (50%) Investment (50%) II. Total Modal Inti dan Modal Pelengkap Total Core and Supplementary Capital III. Total Modal Total Capital

66



2013

2012

2011

1.895.924

1.502.968

1.347.818

285.000

285.000

285.000

116.788

116.788

116.788

1.407.441

1.049.211

852.558

-

51.349

70.135

256.740

139.690

123.257

-

-

-

(148.931)

(117.956)

(69.050)

-

-

(9.756)

(21.114)

(21.114)

(21.114)

82.286

115.223

105.345

-

49.336

49.336

103.400

87.001

77.123

(21.114)

(21.114)

(21.114)

1.978.210

1.618.191

1.453.162

1.989.210

1.618.191

1.453.162


IV. Aset Tertimbang Menurut Risiko (ATMR) Risk Weighted Assets (RWA) Untuk Risiko Kredit For Credit Risk Untuk Risiko Operasional For Operational Risk Untuk Risiko Pasar For Market Risk KPMM dengan Memperhitungkan Risiko Kredit dan Operasional CAR with Credit and Operational Risks KPMM dengan Memperhitungkan Risiko Kredit, Operasional dan Pasar CAR with Credit, Operational and Market Risks

2013

2012

2011

10.114.712

8.767.911

7.609.208

811.580

730.167

633.218

91.217

12.870

4.381

18,11%

17,04%

17,63%

17,96%

17,01%

17,62%

*) Tidak termasuk pengaruh pajak tangguhan *) Exclude effect of deferred taxes

Selama tahun 2013, total modal Bank mengalami peningkatan

Throughout the year 2013, the Bank’s total capital increased

sebesar Rp 360,0 miliar menjadi Rp 1,9 triliun pada tahun

Rp 360.0 billion to become Rp 1.9 trillion in 2013, or increased

2013, atau meningkat sebesar 22,25%. Salah satu usaha Bank

by 22.25%. One of the Bank’s effort in capital strengthening is

dalam penguatan permodalan adalah dengan merealisasikan

by the realization of the Bank’s fixed asset selling in the form of

penjualan aset tetap Bank yang dimiliki berupa tanah dan

the Head Office land and building located in Jl. Jend Sudirman

gedung Kantor Pusat yang terletak di Jl. Jend. Sudirman Kav.

Kav. 40-41. The Bank success in improving capital 0.79% was the

40-41. Bank berhasil meningkatkan modal sebesar 0,79% dari

result of a such fixed asset disposal at the end of year 2013, and

hasil penjualan aset tetap tersebut dan pada akhir tahun 2013

CAR successfully achieved by the Bank was 17.96%. This was the

CAR yang berhasil dicapai oleh Bank adalah sebesar 17,96%. Hal

realization of the Bank’s commitment in reaching sustainable

ini merupakan perwujudan komitmen Bank dalam mencapai

growth realizing that it should be supported by strong capital

pertumbuhan yang berkelanjutan karena Bank menyadari

fundamentals.

bahwa pertumbuhan yang berkelanjutan harus didukung dengan permodalan yang kuat. Pendapatan Bunga Bersih

Net Interest Income

Selama tahun 2013, Bank memperoleh pendapatan bunga

The Bank obtained a net interest income of Rp 452.8 billion in

bersih senilai Rp 452,8 miliar, dengan nilai tersebut terjadi

2013, an increase of 11.26% of the net interest income compared

peningkatan sebesar 11,26% pada pendapatan bunga bersih

to 2012 which reached Rp 406.9 billion. Bank’s net interest income

dibandingkan dengan tahun 2012 yang mencapai Rp 406,9

is supported by the increase interest income of Rp 54.5 billion,

miliar. Pendapatan bunga bersih Bank didukung dengan

which reached Rp 709.3 billion in year 2013.

kenaikan pendapatan bunga sebesar Rp 54,5 miliar, yaitu mencapai Rp 709,3 miliar di tahun 2013.


67


Berikut pendapatan bunga bersih yang berhasil dicatatkan

The following is recorded as the net interest income during last 3

selama 3 (tiga) tahun terakhir:

(three) years:

Tabel Pendapatan Bunga Bersih Net Interest Income Table


2013 Pendapatan Bunga Interest Income Pendapatan yang diperoleh Revenue Earned Provisi dan komisi Fees and Commission Jumlah Pendapatan Bunga Total Interest Revenues Beban Bunga Interest Expenses Bunga yang Dibayar Interest Incurred Provisi dan Komisi Fees and Commission Premi dan Penjamin Guarantee Premium Jumlah Beban Bunga Total Interest Expenses Pendapatan Bunga Bersih Interest Revenue-Net

2012

2011

693.483

640.851

584.953

15.812

13.978

14.314

709.295

654.829

599.266

242.186

234.897

210.352

2.230

1.968

1.829

12.092

11.017

9.169

256.508

247.882

221.351

452.786

406.946

377.915

Beban Bunga

Interest Expense

Beban bunga mengalami kenaikan sebesar 3,48%, yaitu

Interest expenses increased 3.48%, reaching Rp 256.5 billion in

mencapai Rp 256,5 miliar di tahun 2013. Penyebab utama

year 2013. The main cause for this was the increase of deposit, in

dalam hal ini adalah terjadinya peningkatan jumlah simpanan,

which the total customer deposits recorded during the year 2013

dimana total simpanan nasabah yang berhasil dicatat selama

amounted to Rp 6.9 trillion or increase Rp 1.3 trillion if compared

tahun 2013 adalah sebesar Rp 6,9 triliun atau meningkat

to year 2012.

sebesar Rp 1,3 triliun jika dibandingkan tahun 2012. Laba Operasional

Operating Profit

Selama tahun 2013, Bank mengalami penurunan laba

During year 2013, the Bank have a declining operating profit of

operasional sebesar Rp 34,9 miliar, dimana di tahun 2012

Rp 34.9 billion, where in 2012 the Bank have made to achieve Rp

berhasil mencapai sebesar Rp 367,5 miliar, hal ini lebih

367.5 billion. This was mainly due to the addition of Allowance of

disebabkan oleh pembentukan Cadangan Kerugian Penurunan

Impairment Losses by Rp 81.6 billion in 2013.

Nilai (CKPN) yang mencapai Rp 81,6 miliar pada tahun 2013.

68

Berikut adalah komposisi laba operasional yang telah

Herewith is the composition accounted for as operating profit for

dibukukan Bank selama tahun 2011 hingga 2013:

the Bank in 2011 until 2013:



Tabel Pendapatan dan Beban Operasional Lainnya Other Operating Income and Expenses Table PENDAPATAN DAN BEBAN OPERASIONAL LAINNYA OTHER OPERATING INCOME AND EXPENSES


2013

2012

2011

100.396

76.003

54.616

34.579

29.597

31.400

4.331

2.567

15.220

139.306

108.167

101.236

81.647

2.142

12.155

Beban Operasional Lainnya Other Operating Expenses

177.977

145.429

131.456

Beban Operasional Lainnya - Bersih Other Operating Expenses - Net

120.318

39.405

42.374

Laba Operasional Operating Profit

322.670

367.542

335.541

Pendapatan operasional lainnya Other operating revenue Keuntungan transaksi mata uang asing - bersih Profit of foreign exchange - net Provisi dan komisi lainnya Other fees and commission Lain-lain – bersih Others-net Jumlah Pendapatan Operasional Lainnya Total Other Operating Income Beban Cadangan Kerugian Penurunan Nilai Provision for Allowance for Impairment Losses

Kredit Bermasalah

Non-performing Loans

Ditahun 2013, rasio NPL gross Bank adalah sebesar 1,23%, Bank

In 2013, the Bank’s NPL gross ratio amounted to 1.23%, the Bank

berhasil menurunkan rasio NPL gross hingga mencapai sebesar

was successful in reducing the NPL gross ratio by 0.53 point from

0,53 point dari tahun 2012 sebesar 1,76%. Usaha penurunan

year 2012 which amounted to 1.76%. The effort to reduce the NPL

rasio NPL gross secara seksama telah dilakukan oleh Bank,

gross ratio has been carefully carried out by the Bank, the numbers

tercatat jumlah kasus kredit bermasalah yang berhasil

of cases of non-performing loans successfully completed by the

diselesaikan oleh Bank adalah sebanyak 2 (dua) kasus dengan

Bank were as 2 (two) cases with values that can be resolved for

nilai kredit bermasalah yang dapat diselesaikan mencapai Rp

nonperforming loans reached Rp 105.2 bilion.

105,2 miliar. Rencana Strategis 2014

Strategic Plan 2014

Dalam memasuki tahun 2014, Bank telah menyiapkan rencana

Entering 2014, the Bank has prepared a strategic plan to further

strategis agar Bank dapat lebih meningkatkan pelayanannya

improve services to customers and support the Bank’s business

kepada nasabah serta mendukung kegiatan bisnis dan

activities and operations.

operasional Bank. Sumber Pendanaan

Funding Source

Untuk meningkatkan sumber pendanaan, Bank akan lebih

In order to increase funding sources, the Bank will further

memaksimalkan fungsi marketing Bank yaitu agar dapat

maximize the Bank’s marketing function in order to attract both

menarik nasabah yang sudah ada maupun nasabah baru

existing and new customers to deposit their funds in the Bank.


69


untuk menyimpan dananya di Bank. Selain itu, Bank juga

In addition, the Bank will also offer competitive interest rates to

akan menawarkan tingkat suku bunga yang kompetitif

the customers by preparing the concept of a low cost source of

kepada nasabah dengan mempersiapkan konsep sumber

funding. Furthermore, the Bank will look for new funding through

pendanaan dengan biaya rendah. Serta Bank akan mencari

cooperation with other banks. In terms of funding from foreign

pendanaan baru dengan melakukan kerjasama dengan bank

sources, the Bank will extend offshore borrowing and will add new

lain. Dalam hal sumber pendanaan dari pihak asing, Bank

facilities to support the credit growth rate.

akan memperpanjang pinjaman luar negeri yang sudah ada dan akan menambah fasilitas baru untuk mendukung laju pertumbuhan kredit. Kredit

Loan

Bank akan meningkatkan fungsi intermediasi Bank dalam

The Bank will increase its intermediation function in terms

hal penyaluran kredit kepada debitur Jepang dan lokal di

of distributing lending to both Japanese and local debtors in

Indonesia. Bank juga meningkatkan basis nasabah Bank

Indonesia. The Bank also improved its customer base by using

dengan menggunakan strategi referensi dari nasabah. Di

reference strategies from customers. In 2014, the Bank plans

tahun 2014, Bank berencana untuk membuka Kantor Cabang

to open Sub-Branch Office in a new industrial city named Kota

Pembantu di sebuah kota industri baru yaitu di Kota Deltamas,

Deltamas in Cikarang.

Cikarang. Rencana Bank dalam mengendalikan dan mempertahankan

The Banks’ plan in controlling and maintaining a low level for

tingkat NPL Bank yang rendah maka Bank akan meningkatkan

NPL is realized through improving the role and functions of the

peran dan fungsi dari Divisi Credit Examination sebagai four

Credit Examination Division as a four eyes in loan disbursement.

eyes dalam pemberian kredit. Memaksimalkan fungsi dan

Maximizing the role and functions of Credit Monitoring and

tugas Seksi Pengawasan dan Penyelamatan Kredit dan terfokus

Recovery Section which focusing on two functions, namely

menjadi dua fungsi yaitu fungsi pemulihan dan penyelesaian

recovery and settlement function and monitoring and analysis

dan fungsi pemantauan dan analisa. Serta, Bank menerapkan

function. Moreover, the Bank performed an early alert process to

proses early alert untuk memastikan bahwa setiap potensi

ensure that each specific aspect can be early identified.

memburuknya kualitas kredit dapat diidentifikasi sejak dini.

70

Dari sisi portofolio kredit, Bank masih tetap mempertahankan

From loan portfolio, the Bank is still retaining the target market of

sasaran pasar pada perusahaan yang bergerak di bidang

a company engaged in manufacturing, financial services, trading,

manufaktur, jasa keuangan, perdagangan, dan jasa usaha, yang

and business service which has maintained. The Bank is convinced

selama ini telah dikelola. Bank merasa yakin pangsa pasar ini

that this particular market share especially manufacturing has

terutama manufaktur yang menjadi basis bisnis perusahaan

become the business basis for a Japanese company in Indonesia

Jepang di Indonesia dapat mewujudkan strategi Bank dalam

and can be realized the Bank’s strategy in conducting future

melakukan ekspansi kredit di masa yang akan datang.

expansion of loan.

Pembelajaran mengenai pemberian kredit UMKM serta

The learning of MSMEs and the appropriate strategy arrangements

penyusunan strategi yang tepat dalam memasuki pasar UMKM

in entering the MSMEs market will become the Bank’s additional

akan menjadi fokus tambahan Bank dalam hal perkreditan,

focus in loan, the Bank’s commitment to promote Indonesia’s

komitmen Bank untuk memajukan perekonomian Indonesia

economy will be re-examined, considering the great challenges



kembali diuji mengingat masuk kedalam pasar UMKM bukanlah

faced by the Bank when entering MSMEs market. Nevertheless,

hal yang mudah bagi Bank. Namun Bank yakin dengan kerja

the Bank believes that with hard work and sincere employees, the

keras dan kesungguhan hati dari seluruh karyawan, Bank akan

Bank will rise to success through these challenges extremely well.

berhasil melewati segala tantangan dengan baik. Manajemen Risiko

Risk Management

Manajemen risiko Bank pada tahun 2014 mendatang akan

Risk management of the Bank in 2014 will improve more the credit

lebih meningkatkan budaya risiko kredit khususnya pada Risk

risk culture persists especially for the Risk Taking Unit on reviewing

Taking Unit dengan melakukan review atas kasus-kasus yang

cases and creating analysis and evaluating it to prevent the same

dialami serta membuat analisis dan mengkaji terjadinya kredit

cases. Liquidity monitoring will be accurately and effectively

bermasalah untuk menghindari terjadinya kejadian serupa.

monitored daily and ensure the liquidity condition is in the level of

Melakukan pengawasan likuiditas secara akurat dan efektif

appropriate Bank’s risk appetite.

dengan melakukan pengawasan harian atas kondisi likuiditas Bank secara keseluruhan serta memastikan kondisi likuiditas berada pada tingkat yang sesuai dengan risk appetite Bank. Bank juga akan mempersiapkan standar likuiditas yang

The Bank will also prepare the liquidity standard based on

sesuai dengan Quantitative Impact Study (QIS) khususnya

the Quantitative Impact Study (QIS) particularly with the

dalam proses indentifikasi, pengukuran, pemantauan dan

identification, measurement, management, as well as short-term

mitigasi risiko likuiditas jangka pendek Liquidity Coverage

liquidity risk mitigation of Liquidity Coverage Ratio (LCR). The

Ratio (LCR). Prosedur operasi berbasis risiko dengan risk

risk-based operational procedure of risk appetite management

appetite manajemen juga akan dikembangkan oleh Bank

will also be developed by the Bank by conducting the formation

dengan melakukan pembentukan fungsi-fungsi kerja di Divisi

of work function at the Risk Management Division which focus

Manajemen Risiko yang terfokus pada 3 (tiga) fungsi yaitu

on three functions namely a credit-risk focused function, market-

fungsi yang berfokus pada risiko kredit, fungsi yang berfokus

and-liquidity-risk focused function, and a function focused on

pada risiko pasar dan likuiditas serta fungsi yang berfokus

operational risk and other risks (strategic, reputation, compliance,

pada risiko operasional dan risiko lainnya (stratejik, reputasi,

and legal).

kepatuhan dan hukum). Sistem Informasi Teknologi dan Akuntansi

Technology Information and Accounting System

Untuk menyesuaikan dengan perkembangan teknologi saat ini

In order to adapt to current technology, and to improve the

dan untuk meningkatkan layanan perbankan, maka Bank akan

banking service, the Bank will continue to develop and enhance

melanjutkan pengembangan dan peningkatan sistem informasi

information and technology system to support the Bank’s business.

dan teknologi untuk menunjang pengembangan bisnis Bank.

The Bank is developing the Bank’s information and technology as

Bank juga akan mengembangkan sistem informasi teknologi

required by authoritative institutions, such as BI-LSMK, IFTI/ LTKL,

Bank sesuai dengan yang diwajibkan oleh instansi berwenang,

BI-RTGS Gen-II, MPN Gen-II, and SKN-BI Gen-II as well to prepare

seperti: BI-LSMK, IFTI/ LTKL, BI-RTGS Gen-II, MPN Gen-II, dan

Disaster Recovery Site. The Bank strive to perfect the Bank’s

SKN-BI Gen-II serta melakukan pengembangan Disaster

reporting system based on to PSAK 50&55 (Revision 2006)

Recovery Site. Bank juga akan melakukan penyempurnaan atas sistem produksi neraca dan laporan harian Bank berdasarkan PSAK 50&55 (Revisi 2006).


71


Audit

Audit

Dalam rangka untuk meningkatkan keahlian serta untuk

In order to improve expertise and to enhance the auditor’s

memperkuat pengetahuan auditor, Bank telah mengirim setiap

knowledge, the Bank has been sending each auditor to a program

auditornya untuk mengikuti program persiapan

sertifikasi

to prepare for Certified Internal Auditor (CIA)/Certified Information

Certified Internal Auditor (CIA) dan Certified Information System

System Auditor (CISA). The Bank will ensure the adequacy and

Auditor (CISA). Bank akan memastikan sumber daya SKAI cukup

effectiveness of SKAI sources by establishing an internal audit

dan efektif dengan membangun platform audit internal serta

platform and also will continue to improve security supervision of

akan terus meningkatkan pengawasan keamanan informasi

the information and risk system of the Bank.

dan risiko sistem Bank. Kepatuhan

Compliance

Meningkatkan dan/ atau mempertahankan peringkat GCG Bank

Improving and/ or maintaining GCG rating minimum 2 or good

minimal 2 atau baik akan tetap dilakukan oleh Bank, dengan

will still be performed by the Bank, by following-up on the findings

menindaklanjuti temuan Bank Indonesia, menindaklanjuti

of Bank Indonesia, and the Bank’s action plan as submitted to

action plan Bank sesuai dengan yang telah disampaikan ke

Bank Indonesia that currently already transferred to Indonesian

Bank Indonesia yang saat ini telah dialihkan ke Otoritas Jasa

Financial Service Authority, furthermore the assessment results

Keuangan, menindaklanjuti hasil penilaian dari konsultan

from an independent consultant as well as monitoring or actively

independen serta memonitor atau melakukan pengawasan

supervising the implementation of these activities. The Bank’s

aktif terhadap pelaksanaan hal-hal tersebut diatas. Kepatuhan

compliance towards the regulations will still be increased by

Bank terhadap peraturan-peraturan yang berlaku akan tetap

improving the socialization system for internally and externally

ditingkatkan salah satunya dengan cara meningkatkan sistem

regulations to all the Bank’s employees.

sosialisasi peraturan internal dan eksternal kepada semua karyawan Bank. Sumber Daya Manusia

Human Resources

Bank mengadakan pendidikan/ pelatihan kepada seluruh

The Bank conducted education/ training to all employees to

karyawan untuk meningkatkan kompetensi sumber daya

improve human resources competency, maximizing the e-learning

manusia, memaksimalkan program e-learning. Dan juga

program. In addition, the traning is also conducted to improve the

meningkatkan efektifitas operasional, produktivitas kerja dan

operational aspects effectively, work productivity and minimize

meminimalisir risiko sehingga menghasilkan produktivitas staf

risks, resulting in a higher quality of staff productivity and level of

dan layanan yang lebih berkualitas.

service.

Prospek Usaha

Business Outlook

Melihat kinerja yang dihasilkan perbankan selama tahun

Considering the banking performance during 2013, Indonesia is

2013, Indonesia dapat dikatakan memiliki peluang yang relatif

categorized to having little chance of experiencing a crisis within

sangat kecil dalam mengalami krisis yang bersumber dari

the banking industry. Banking profit generated during 2013 was

industri perbankan. Laba yang dihasilkan perbankan selama

heeded positive growth, although this growth was as not as fast

tahun 2013 masih tumbuh positif, meskipun pertumbuhannya

as in the previous years.

tidak secepat tahun-tahun sebelumnya.

72



Di tengah berbagai tekanan pada perekonomian, khususnya

Amid various pressures to the economy, particularly pressures

tekanan dari perekonomian global, stabilitas keuangan

from the global economy, banking financial stability remained

perbankan tetap terjaga dengan dukungan ketahanan industri

well-maintained by the support of a resilient solid banking

perbankan yang solid. Rasio kecukupan modal tetap tinggi,

industry. The capital adequacy ratio remained high, while the

sedangkan rasio kredit bermasalah tetap terjaga rendah. Hingga

Non-Performing Loans (NPL) ratio was maintained as low. By the

akhir tahun 2013, sistem keuangan perbankan menunjukkan

end of 2013, the financial banking system showed the value of the

nilai Rasio Kecukupan Modal (CAR) sebesar 18,4%, yang

Capital Adequacy Ratio (CAR) at 18.4%, which was comparatively

terhitung tinggi, jauh di atas ketentuan minimum sebesar 8%

high, far above the minimum requirement of 8% and declining

serta menurunnya rasio kredit bermasalah NPL (non performing

of NPL which were worth a range of 1.91% in the third quarter

loan) yang bernilai kisaran 1,91% pada triwulan III tahun 2013.

year 2013. And, although still at a fairly high level, loan growth

Dan meski masih pada level yang cukup tinggi, pertumbuhan

began to show a slowdown in accordance with the economic

kredit mulai menunjukkan perlambatan sesuai dengan

development. Loan growth by the end of 2013 stood at 22.2%

perkembangan ekonomi. Pertumbuhan kredit pada akhir

(yoy), which indicated a delayed presence compared with the mid-

tahun 2013 tercatat sebesar 22,2% (yoy), yang menunjukkan

year. Moreover, judging from the results of stress tests on banking

adanya kelambatan dibandingkan pada pertengahan tahun.

industry, both in terms of liquidity, credit, and capital, banking

Selain itu, dilihat dari hasil uji tekanan (stress test) industri

performance showed strong resistance to various risks, such as

perbankan, baik dari sisi likuiditas, kredit, maupun permodalan,

economic slowdown, higher interest rates, and depreciation of the

kinerja perbankan menunjukkan adanya ketahanan yang

rupiah. In the future, Bank Indonesia estimates the credit growth

kuat terhadap berbagai risiko, seperti perlambatan ekonomi,

will slow down due to higher rates, slowing domestic demand and

kenaikan suku bunga, dan depresiasi rupiah. Ke depan, Bank

the macro prudential policy of Bank Indonesia.

Indonesia memperkirakan pertumbuhan kredit akan melambat seiring dengan kenaikan suku bunga, perlambatan permintaan domestik serta kebijakan makroprudensial Bank Indonesia. Sementara itu, dari sisi pendanaan, pertumbuhan Dana Pihak

In addition, within the funding aspects, the growth of Third-

Ketiga (DPK) di akhir tahun 2013 tercatat sebesar 15,3%,

Party Funds (DPK) by the end of year 2013 was recorded at 15.3%

yang menunjukkan adanya peningkatan dibandingkan

indicating an increase compared to the middle of the year. The

pada pertengahan tahun. Peningkatan pertumbuhan DPK

growth improvement of DPK was primarily due to the contribution

tersebut terutama disebabkan oleh kontribusi peningkatan

of deposit growth improvements along with the increase in

pertumbuhan deposito seiring dengan kenaikan suku bunga

deposit interest rates.

deposito. Dengan latar belakang tersebut diatas, Bank cukup yakin dapat

Within this setting, the Bank is reasonably convinced to achieve

mencapai target yang telah dicanangkan untuk tahun 2014

the targets set forth in 2014 by the implementation of these

melalui penerapan strategi yang telah ditetapkan. Tentunya hal

compelling strategies. However, this would not be possible without

ini juga tidak terlepas dari kerja keras dan kesungguhan hati

the hard work and sincerity of all elements of the Bank, especially

dari seluruh elemen Bank, mengingat Bank memiliki tujuan

when considering the Banks greater purpose, to reach assets with

yang lebih besar lagi, yaitu untuk mencapai nilai Aset sebesar

a value of Rp 20 trillion in 2017.

Rp 20 Triliun di tahun 2017.


73

Tata Kelola Perusahaan Good Corporate Governance


Penerapan GCG secara optimal telah menjadi komitmen bersama yang senantiasa disempurnakan dari waktu ke waktu seiring dengan perkembangan perekonomian negara ini. Karena Bank yakin mampu menjadi Bank harapan masyarakat Indonesia pada saat ini.

The optimum implementation of GCG has become a shared commitment which is continuously refined from time to time in line with the economy development of the country. Because the Bank is confident to become the most reliable Bank for Indonesian communities in the present time.

P

enerapan prinsip-prinsip Tata Kelola Perusahaan Yang Baik atau Good Corporate Governance (GCG) Bank jalankan dengan berlandaskan pada Peraturan Bank Indonesia

(i) (PBI) No. 8/4/PBI/2006 tanggal 30 Januari 2006 yang telah

principles is conducted by the Bank in accordance with the Bank Indonesia Regulation (PBI) (i) No. 8/4/PBI/2006 dated

January 30, 2006 and its amendment No. 8/14/PBI/2006 dated

diubah dengan PBI No. 8/14/PBI/2006 tanggal 5 Oktober 2006,

October 5, 2006, (ii) Bank Indonesia Circular Letter No.15/15/DPNP,

(ii) Surat Edaran Bank Indonesia (SEBI) No. 15/15/DPNP, tanggal

dated April 29, 2013 concerning the Implementation of Good

29 April 2013 tentang Pelaksanaan Good Corporate Governance

Corporate Governance for Commercial Banks as well as the policy

Bagi Bank Umum serta kebijakan GCG Resona Bank, Ltd.,

of GCG of Resona Bank, Ltd., Japan, as the biggest Shareholder of

Jepang, selaku Pemegang Saham terbesar Bank.

the Bank.

Penerapan GCG secara optimal telah menjadi komitmen

The optimum implementation of GCG has become a shared

bersama yang senantiasa disempurnakan dari waktu ke waktu

commitment which is continuously refined from time to time in

seiring dengan perkembangan perekonomian negara ini.

line with the economy development of the country. Because the

Karena Bank yakin mampu menjadi Bank harapan masyarakat

Bank is confident to become the most reliable Bank for Indonesian

Indonesia pada saat ini. Penerapan GCG secara konsisten dan

communities in the present time. The consistent and thorough

menyeluruh dalam setiap jenjang organisasi dan seluruh

implementation of GCG in all levels of organizations, and in all of

aktivitas Bank didasarkan pada 5 (lima) prinsip GCG sebagai

the Bank’s activities are based on 5 (five) principles of GCG:

berikut:

76

T

he implementation of Good Corporate Governance (GCG)



Transparansi

Keterbukaan

Bank

mengemukakan

informasi

material

relevan

dan

dalam

Transparency

yang

Bank’s transparency in expressing material and relevant information in

dalam

the decision making process.

melaksanakan proses pengambilan keputusan. Akuntabilitas

Kejelasan fungsi, pelaksanaan dan dalam organisasi Bank sehingga

in the Bank’s organization, therefore

pengelolaan perusahaan berjalan

the management company running

secara efektif.

effectively.

semua

Kewajaran

Clarity of function, implementation and accountability of each position

Pertanggung jawaban Bank berkomitmen untuk mematuhi

Independensi

Accountability

pertanggungjawaban tiap posisi

peraturan

Responsibility

Bank’s commitment to comply with

perundangan

all applicable laws and regulations

yang berlaku dan prinsip‐prinsip

and the principles of sound bank

pengelolaan bank yang sehat.

management.

Pengelolaan Bank dilakukan secara

Independency

Bank

management

is

runs

profesional dan independen dari

professionally and independent from

potensi tekanan akibat benturan

the potential pressure of conflict of

kepentingan.

interest.

Mencakup

kesetaraan

untuk

Fairness

Includes equality to ensure fair and

memastikan perlakuan yang adil

equal treatment in protecting the

dan

rights of stakeholders in accordance

setara

dalam

melindungi

hak‐hak pemangku kepentingan

with applicable regulations.

(stakeholder) sesuai peraturan yang berlaku. Tujuan Tata Kelola Perusahaan yang Baik

Purposes of Good Corporate Governance

Manajemen memiliki keyakinan bahwa dengan integritas yang

Management believes that with high integrity and consistency

tinggi dan konsitensi dalam penerapan prinsip-prinsip GCG

in implementing GCG principles will result in significant benefits

akan membawa manfaat yang signifikan bagi Bank Resona

both for Bank Resona Perdania and stakeholders, with methods

Perdania dan juga para pemangku kepentingan (stakeholders),

such as:

yaitu dengan cara-cara sebagai berikut: • Menjaga komitmen manajemen dalam menerapkan prinsip-prinsip

transparansi,

•

Maintaining the management commitment in practicing

akuntabilitas,

the principles of transparency, accountability, responsibility,

pertanggungjawaban, independensi, dan kewajaran

independency and fairness as well as prudence in managing

serta kehati-hatian dalam pengelolaan Bank.

the Bank.


77


• Memperbaiki

kinerja,

meningkatkan

efisiensi

dan

•

Improving performance, increasing efficiency and protecting

melindungi kepentingan stakeholders. • Meningkatkan kemampuan untuk mengakses sumber

the stakeholders’ interests. •

Improving the ability to access flexible and low cost fund

dana yang fleksibel dan berbiaya rendah. • Mendorong dan meningkatkan minat dan kepercayaan

sources. •

Encouraging and improving investors’ interest and

investor. • Melindungi Bank dari intervensi luar dan kasus hukum.

confidence. •

Protecting the Bank from external intervention and legal cases

STRUKTUR TATA KELOLA PERUSAHAAN

STRUCTURE OF GOOD CORPORATE GOVERNANCE

Dewan Komisaris

Board of Commissioners

Bank memiliki 4 (empat) anggota Dewan Komisaris yang

The Bank has 4 (four) members of the Board of Commissioners

terdiri dari satu orang Presiden Komisaris Independen, satu

which consists of one Independent President Commissioner,

orang Komisaris Independen dan dua orang Komisaris Non-

one Independent Commissioner and two Non-Independent

Independen. Sesuai Anggaran Dasar PT Bank Resona Perdania,

Commissioners. Pursuant to the Articles of Association of PT

anggota Dewan Komisaris diangkat oleh Rapat Umum

Bank Resona Perdania, members of Board of Commissioners are

Pemegang Saham (“RUPS”) untuk jangka waktu tiga tahun, dan

appointed by the General Meeting of Shareholders (“GMOS”) with

memungkinkan diangkat kembali pada saat masa jabatannya

three-years period tenure, and may be reappointed when the

berakhir.

tenure expires.

Tugas dan Tanggung Jawab Dewan Komisaris

Duties and Responsibilities of The Board of Commissioners

Dewan Komisaris telah melaksanakan tugas dan tanggung

Board of Commissioners has carried out its duties and

jawabnya secara independen, sebagai berikut:

responsibilities independently, as follows:

(1) Memastikan pelaksanaan GCG dalam setiap usaha Bank di

(1) Ensure the implementation of GCG in each Bank business at all

seluruh tingkat atau jenjang organisasi, berupa:

levels or organization level, such as:

•

•

Adanya transparansi dan keterbukaan informasi secara

Transparency and disclosure of information in complete, accurate and on time, among others the Bank’s financial

lengkap, akurat dan tepat waktu, antara lain mengenai

statements;

laporan keuangan Bank; •

Memastikan akuntabilitas setiap organ Bank;

•

Accountability of every part of the Bank;

•

Kepatuhan Bank terhadap peraturan perundangan

•

Bank’s compliance with prevailing rules and regulations;

•

Disclosure of conflict of interest transaction is fair and

yang berlaku; •

Pengungkapan transaksi yang mengandung benturan

equitable, and without any influence from other parties.

kepentingan secara wajar dan adil, dan tanpa ada pengaruh dari pihak lain. •

Perlakuan yang adil terhadap pemegang saham minoritas dan pemangku kepentingan lainnya.

78

•

Fair treatment to the minority shareholder and other stakeholders.

(2) Melaksanakan fungsi pengawasan terhadap tugas dan

(2) Carrying out the function of supervising to the duties and

tanggung jawab Direksi, serta memberikan nasihat kepada

responsibilities of the Board of Directors, and also providing

Direksi dengan cara:

advice to the Board of Directors by:



•

Mengarahkan,

memantau

dan

mengevaluasi

•

Directing, evaluating and monitoring the implementation

pelaksanaan kebijakan strategis Bank, termasuk

of the Bank’s strategic policy, including Bank policies

kebijakan-kebijakan Bank yang wajib memperoleh

which mandatory have the Board of Commissioners

persetujuan Dewan Komisaris, sebagaimana yang

approval, as required by Bank Indonesia Regulation;

dipersyaratkan oleh Peraturan Bank Indonesia; •

Tidak terlibat dalam pengambilan keputusan terkait

•

dengan kegiatan operasional Bank.

Do not involve in decision-making related to the Bank operational activity.

(3) Memastikan bahwa Direksi telah menindaklanjuti temuan

(3) Ensure that the Board of Directors has been following up on audit

audit dan rekomendasi dari Satuan Kerja Audit Internal

findings and recommendations of the Bank’s Internal Audit Task

Bank, auditor eksternal, hasil rekomendasi pengawasan

Force, the external auditors, and the recommendation from Bank

Bank Indonesia dan/ atau pengawasan otoritas lain.

Indonesia supervision and/or other authorities.

(4) Membentuk Komite Audit, Komite Pemantau Risiko,

(4) Establish an Audit Committee, Risk Monitoring Committee,

Komite Remunerasi dan Nominasi. Pengangkatan anggota

Remuneration and Nomination Committee. The appointment

komite dilakukan oleh Direksi berdasarkan keputusan rapat

of committee members are done by Board of Directors based

Dewan Komisaris.

on the decision made in the Board of Commissioners meeting.

(5) Memastikan

bahwa

komite

yang

telah

dibentuk

melaksanakan tugasnya secara efektif. (6) Menyusun pedoman dan tata tertib kerja (Code of Conduct)

(5) Ensure that the formed committee are doing their duties effectively. (6) Develop guidelines and Code of Conduct that binds the

yang mengikat anggota Dewan Komisaris, yang mencakup:

members of Board of Commissioners, which includes:

•

Benturan kepentingan

•

Conflict of interest

•

Kepatuhan pada hukum, aturan dan peraturan yang

•

Compliance with laws

berlaku •

Prosedur kepatuhan

•

Compliance procedures

•

Waktu kerja

•

Working time

•

Jadwal rapat Dewan Komisaris

•

Schedule of meetings of Board of Commissioners

(7) Hadir di dalam rapat-rapat penting seperti Rapat Direksi,

(7) Attendance in important meetings such as the Board of

Rapat Kredit, dan Rapat Komite Manajemen Risiko.

Directors Meeting, Credit Meeting and Risk Management

untuk memantau dan melaksanakan fungsi pengawasan

Committee Meeting, to monitor and carry out oversight

secara langsung terhadap operasional Bank agar sesuai

function directly to the Bank’s operations are conforming

dengan Kebijakan Bank, Anggaran Dasar, PBI, peraturan

in the Bank’s Policy, Article of Association, Bank Indonesia

perundangan lain yang berlaku efektif dan sah.

Regulation, other legislation which is effective and legitimate.


79


Rapat Dewan Komisaris

Meetings of The Board of Commissioners

Selama tahun 2013, Dewan Komisaris telah mengadakan 16

Throughout 2013, the Board of Commissioners has conducted 16

kali rapat dengan kehadiran, sebagai berikut:

meetings with the following details:

No

Dewan Komisaris Board of Commissioners

Kehadiran Attendance

Jumlah Rapat Total Meeting

1.

Didi Nurulhuda

16

16

2.

Abdul Haris Hartanto

16

16

3.

Cheng Shui-Hee, Gary

10

16

4.

Atsushi Tahara

14

16

Direksi

Board of Directors

Bank memiliki 7 (tujuh) orang sebagai anggota Direksi yang

The Bank has 7 (seven) members of Board of Directors which

terdiri dari 1 (satu) orang Presiden Direktur, 1 (satu) orang Wakil

consists of 1 (one) President Director, 1 (one) Vice President

Presiden Direktur, 1 (satu) orang Direktur yang Membawahkan

Director, 1 (one) Director who in charge for Compliance Function

Fungsi Kepatuhan dan 4 (empat) orang Direktur. Direksi

and 4 (four) Directors. The Board of Directors is fully responsible

bertanggungjawab penuh atas kegiatan kinerja Bank Resona

on the performance of Bank Resona Perdania, both in operational

Perdania baik operasional maupun manajerial.

and managerial level.

Tugas dan Tanggung Jawab Direksi

Duties and Responsibilities of The Board of Directors

Direksi telah melaksanakan tugas dan tanggung jawab atas

The Board of Directors has undertaken the duty and responsibility

pelaksanaan kepengurusan Bank sebagai berikut:

for the implementation of the Bank’s management as follows:

(1) Mengelola

Bank

sesuai

dengan

kewenangan

dan

(1) Managing the Bank in accordance with the authority and

tanggungjawabnya sebagaimana diatur dalam Anggaran

responsibilities as stipulated in the Articles of Association and

Dasar dan peraturan perundang-undangan yang berlaku.

the laws in force.

(2) Menerapkan prinsip-prinsip GCG dalam setiap kegiatan usaha Bank pada semua tingkatan atau jenjang organisasi.

in each Bank activities at all levels of the organization.

(3) Menindaklanjuti temuan audit dan rekomendasi dari

(3) Follow up on audit findings and recommendations of the

Satuan Kerja Audit Internal Bank, auditor eksternal, hasil

Bank’s Internal Audit Task Force, the external auditors, the

pengawasan Bank Indonesia dan/ atau hasil pengawasan

results of the supervision of Bank Indonesia and/or the results

otoritas lain.

of other authorities.

(4) Mempertanggungjawabkan pelaksanaan tugasnya kepada Pemegang Saham melalui Rapat Umum Pemegang Saham.

80

(2) Implementing the principles of Good Corporate Governance


(4) Hold responsible for performance of its duties to the Shareholders through General Shareholder’s Meeting.


(5) Tidak menggunakan penasihat perorangan dan/atau jasa profesional sebagai konsultan kecuali jika memenuhi

(5) Do not use a personal advisor and/or professional services as a consultant unless it fulfill the following requirements:

persyaratan sebagai berikut: a. Proyek berkarakteristik khusus;

a. Project with specific characteristic;

b. Berdasarkan kontrak yang jelas, paling sedikit meliputi

b. Based on the clear contract, at least covering the scope of

lingkup kerja, tanggung jawab dan masa kerja serta

work, responsibilities and working time and also the costs

biaya yang terlibat;

involved;

c. Konsultan adalah pihak independen yang memiliki kualifikasi

untuk

bekerja

pada

proyek

c. Consultant is an independent party qualified to work on

yang

special projects characterized as referred to paragraph a.

berkarakteristik khusus sebagaimana dimaksud pada huruf a. (6) Memberikan data dan informasi yang akurat, relevan dan tepat waktu kepada Dewan Komisaris. (7) Memiliki pedoman dan tata tertib kerja (Code of Conduct) yang bersifat mengikat bagi setiap anggota Direksi, yang

(6) Provide data and accurate information that is, relevant and on time to the Board of Commissioners. (7) Have guidelines and Code of Conduct which are binding to each member of the Board of Directors, which includes:

mencakup: •

Benturan kepentingan;

•

Conflicts of interest;

•

Kerahasiaan;

•

Confidentiality;

•

Ketaatan pada peraturan-peraturan yang berlaku;

•

Compliance with laws;

•

Melaporkan hal-hal yang melanggar peraturan/ hal

•

Report unlawful / unethical;

yang tidak etis; •

Prosedur kepatuhan;

•

Compliance procedure;

•

Waktu kerja;

•

Working time;

•

Jadwal rapat Direksi.

•

Schedule of Meeting of Board of Directors.

Semua keputusan yang dibuat Direksi sesuai dengan pedoman

All decisions which made by Board of Directors are in accordance

dan tata tertib kerja mengikat dan menjadi tanggung jawab

with the guidelines and binding work rules and the responsibility

seluruh anggota Direksi.

of all members of the Board of Directors.

Rapat Direksi

The Board of Directors Meetings

Setiap keputusan dan kebijakan strategis ditetapkan melalui

Each decisions and strategic policies are resolved in the Board of

rapat Direksi, setiap pengambilan keputusan dilakukan

Directors meeting, any decisions made are based on consensusal

berdasarkan musyawarah mufakat dan hasil rapat Direksi

agreement and the result documented in the minutes of meeting

dituangkan dalam risalah rapat dan diadministrasikan dengan

and was properly administrated, including any dissenting

baik termasuk jika terdapat pendapat-pendapat yang berbeda

opinions. Throughout 2013, 27 Board of Director’s meeting was

(dissenting opinion). Selama tahun 2013, Direksi telah bertemu

conducted with attendance records as follows:

dalam 27 kali rapat dengan catatan kehadiran, sebagai berikut:


81


No

Direksi Board of Directors

Kehadiran Attendance

Jumlah Rapat Total Meeting

1.

Akihiro Miyamoto

27

27

2.

Shiro Saito

26

27

3.

Jojo Projoga *)

27

27

4.

Iding Suherdi

27

27

5.

Marie Ito

26

27

6.

Muhammad Akbar

25

27

7.

Masahiro Ishii

26

27

*) Direktur yang Membawahkan Fungsi Kepatuhan *) Directur in Charge for Compliance Function

Tanggung Jawab Pelaporan Tahunan

Responsibility of Annual Report

Dewan Komisaris dan Direksi bertanggung jawab terhadap

The Board of Commissioners and Board of Directors are responsible

Laporan Tahunan 2013 dan seluruh informasi yang terkandung

for the 2013 Annual Report and all information contained therein.

di dalamnya.

KOMITE-KOMITE

COMMITTEES

Pembentukan Komite-komite antara lain bertujuan untuk

The establishment of Committees, among other, aims to assist the

membantu efektivitas tugas pengawasan Dewan Komisaris

effective monitoring of the Board of Commissioners in an effort

dalam upaya memperkuat implementasi GCG dan segenap

to strengthen the implementation of GCG. All Committees are

Komite-komite tersebut bertanggung jawab langsung kepada

directly responsible to the Board of Commissioners.

Dewan Komisaris.

82

Komite Audit

Audit Committee

Komite Audit melakukan pemantauan dan evaluasi atas

The Audit Committee performs monitoring and evaluation

perencanaan dan pelaksanaan audit serta pemantauan atas

of the audit plan and implementation as well as following-

tindak lanjut hasil audit dalam rangka menilai kecukupan

up audit results in order to evaluate the adequacy of internal

pengendalian intern termasuk kecukupan proses pelaporan

control, including the adequacy of financial reporting process

keuangan dan memberi rekomendasi/ melaporkan langsung

and providing recommendations/ reports directly to the Board of

ke Dewan Komisaris.

Commissioners.

Komite Audit memiliki akses langsung ke laporan audit internal

The Audit Committee has direct access to internal audit report and

dan laporan lainnya bila diperlukan.

other reports necessary.



Komite Audit membantu Dewan Komisaris dalam pemberian

The Audit Committee assists the Board of Commissioners in giving

pendapat

serta

opinions and suggestions on the Board of Directors’ reports and

mengidentifikasi hal-hal yang membutuhkan perhatian segera

identifying aspects which need immediate attention from the

dari Dewan Komisaris. Untuk itu, Komite Audit juga melakukan

Board of Commissioners. Thus, the Audit Committee also conducts

pengawasan dan mengevaluasi proses pelaporan keuangan,

monitoring and evaluating the process of financial reporting, as

serta mengundang manajemen dan auditor eksternal untuk

well as inviting management and external auditor to discuss the

membahas hal-hal mengenai keuangan internal Bank Resona

aspects concerning the internal finance of Bank Resona Perdania.

Perdania. Komite Audit patut memberikan rekomendasi

The Audit Committee should provide recommendations regarding

mengenai penunjukan Akuntan Publik dan Kantor Akuntan

the appointment of Public Accountant and Public Accountant

Publik kepada Dewan Komisaris untuk disampaikan kepada

Office to the Board of Commissioners to be delivered in General

Rapat Umum Pemegang Saham. Anggota Komite Audit Bank

Meeeting of Shareholders. Members of the Bank’s Audit Committee

terdiri dari 1 (satu) orang Komisaris Independen, 1 (satu) orang

consists of 1 (one) person Independent Commissioner, 1 (one)

tenaga ahli independen di bidang keuangan/ akuntansi, dan

person independent experts in financial/ accounting sector, and

1 (satu) orang tenaga ahli independen di bidang hukum dan

1 (one) person independent experts in legal and banking sector.

maupun

saran

atas

laporan

Direksi

perbankan. Komite Pemantau Risiko Komite

Pemantau

Risiko

Risk Monitoring Committee bertanggung

jawab

untuk

Risk Monitoring Committee is responsible to evaluate the

mengevaluasi konsistensi antara kebijakan manajemen

consistency between the risk management policy and the

risiko dengan implementasinya. Komite Pemantau Risiko

implementation of risk management policy. The Risk Monitoring

bertanggung jawab atas survey link dan evaluasi kinerja

Committee is responsible for the survey link and evaluate the

Komite Manajemen Risiko dengan memberikan rekomendasi

performance of

kepada Dewan Komisaris. Komite Pemantau Risiko terdiri dari 1

recommendations to the Board of Commissioners. Risk Monitoring

(satu) orang Komisaris Independen, 1 (satu) orang tenaga ahli

Committe consists of 1 (one) person Independent Commissioner, 1

independen di bidang keuangan, dan 1 (satu) orang tenaga

(one) person independent experts in financial sector, and 1 (one)

ahli independen di bidang manajemen risiko.

person independent experts in risk management sector.

Komite Remunerasi dan Nominasi

Remuneration and Nomination Committee

Komite Remunerasi dan Nominasi Bank terdiri dari 2 (dua)

The Remuneration and Nomination Committee of the Bank

orang Komisaris Independen dan 1 (satu) orang pejabat yang

consists of 2 (two) Independent Commissioners and an officer

membawahi Sumber Daya Manusia (SDM). Komite Remunerasi

who in charge for Human Resources (HR). This Remuneration

dan Nominasi ini bertanggung jawab melakukan evaluasi dan

and Nomination Committee is responsible to evaluate and

memberikan rekomendasi terhadap kebijakan remunerasi

provide recommendations toward the Bank’s remuneration and

dan nominasi Bank. Komite Remunerasi dan Nominasi juga

nomination. The Remuneration and Nomination Committee also

memberikan rekomendasi mengenai prosedur pemilihan dan/

provides recommendations regarding the selection procedures

atau penggantian anggota Dewan Komisaris dan Direksi.

and/ or replacing members of the Board of Commissioners and

Risk Management Committee by providing

the Board of Directors.


83


STRUKTUR TATA KELOLA PERUSAHAAN STRUCTURE OF CORPORATE GOVERNANCE Rapat Umum Pemegang Saham (RUPS) General Meeting of Shareholders (GMOS)

Organ Utama Main Organ Direksi Board of Directors

Dewan Komisaris Board of Commissioners

Komite Audit Audit Committee

Divisi Manajemen Risiko Risk Management Division

Divisi Business Development 1 - 8 Business Development Division 1 - 8

Komite Remunerasi & Nominasi Remuneration and Nomination Committee

Divisi Kepatuhan Compliance Division

Divisi Planning Planning Divison

Divisi Credit Examination Credit Examination Division

GCG Task Force Team Komite Kredit Credit Committee

Komite Kebijakan Kredit Credit Policy Committee

ALCO

Organ Pendukung Supporting Organ

Komite Pemantau Risiko Risk Monitoring Committee

SKAI Inspection Division

Komite Manajemen Risiko Risk Management Commitee

Berdasarkan hasil Self Assessment Pelaksanaan Good Corporate Governance (GCG) tahun 2013 disimpulkan bahwa Bank Resona Perdania telah menerapkan GCG sesuai dengan ketentuan yang berlaku, walaupun dalam operasional dan pelaporan masih terdapat kelemahan yang bersifat kesalahan manusia (human error), namun sejauh ini hal tersebut tidak memberikan dampak yang berarti terhadap operasional Bank. Bank telah melakukan penilaian dengan menggunakan Kertas Kerja Self Assessment Pelaksanaan GCG yang meliputi 11 (sebelas) faktor penilaian sesuai dengan ketentuan yang berlaku dengan nilai komposit 2 (dua) dan termasuk dalam Predikat Komposit “Baik”. Based on the result of Self Assessment, the implementation of Good Corporate Governance (GCG) in 2013, concluded that Bank Resona Perdania has implemented the GCG in line with the applicable rules, despite the few human errors in the operational and reporting, however it did not affect the Bank operation. The Bank has conducted assessment by use of Self-Assesment GCG Working Paper, including 11 (eleven) assessment factors have obtained composit values 2 (two) and included in the Composited Predicate as “Good”.

84



SISTEM KEPATUHAN

COMPLIANCE SYSTEM

Divisi Kepatuhan adalah pihak independen dan bebas dari

Compliance Division is independent party and not influence from

segala pengaruh satuan kerja lainnya, melaporkan secara

other unit, report directly to Director in charge for Compliance

langsung kepada Direktur yang Membawahkan Fungsi

Function to ensure the implementation of compliance’s principles

Kepatuhan untuk memastikan terlaksananya prinsip-prinsip

in the management process as well as to assist in taking

kepatuhan dalam proses manajemen serta untuk membantu

appropriate actions in applying compliance culture. Compliance

pengambilan langkah-langkah yang tepat dalam menerapkan

Division supports the performance of Director in charge for

budaya kepatuhan. Divisi Kepatuhan mendukung kerja

Compliance Function and operational activities regarding

Direktur yang Membawahkan Fungsi Kepatuhan dan kegiatan

compliance function. The policy and compliance platform of

operasional yang terkait dengan fungsi kepatuhan. Kebijakan

Bank Resona Perdania acts as a guide for establishing compliance

dan landasan kepatuhan Bank Resona Perdania berperan

culture and good work ethic. In order to create a compliance

sebagai panduan dalam pembentukan budaya kepatuhan dan

culture, the Compliance Division continuously conducts the

etika kerja yang baik. Untuk menciptakan budaya kepatuhan

following activities, including:

tersebut Divisi Kepatuhan selalu melakukan beberapa hal, diantaranya: 1. Menginformasikan keberadaan peraturan yang harus dijadikan pedoman; 2. Mengadakan sosialisasi dan seminar terhadap ketentuanketentuan baru baik internal dan eksternal; 3. Menyediakan sarana untuk membaca dan mengetahui

1. Informing the existence of rules that should be use as guidelines; 2. Conducting socialization and seminar of new stipulations both internal and external; 3. Providing facilities to read and know the rules;

peraturan; 4. Memonitor kepatuhan terhadap peraturan-peraturan dalam pelaksanaan operasional Bank.

4. Monitoring compliance with the regulations in implementing Bank’s operations.

Pelatihan dan Sosialisasi Kepatuhan

Training and Socialization of Compliance

Divisi Kepatuhan secara berkala menyelenggarakan pelatihan

Compliance Division regularly conducts training and socialization

dan sosialisasi kepada karyawan mengenai Peningkatan

for the employees regarding the Improvement of Compliance

Budaya Kepatuhan, Pelaksanaan Fungsi Kepatuhan, Kebijakan

Culture, the Implementation of Compliance Function, Compliance

Kepatuhan, Pedoman Kepatuhan, Penerapan Pedoman Anti

Policy, Compliance Guidelines, the Implementation of Anti-Money

Pencucian Uang dan Pencegahan Pendanaan Terorisme,

Laundering and Combating of Financing Terrorism Guidelines,

peraturan internal dan eksternal dan hal-hal lain yang terkait

internal and external regulations and other matters related to the

dengan pelaksanaan prinsip kehati-hatian, agar dalam

implementation of the prudential principles, in order to carry out

melaksanakan tugas karyawan selalu berpedoman pada

the duties, employees always refer to the applicable regulations

peraturan dan undang-undang yang berlaku.

and laws.

Struktur Kepatuhan

Structure of Compliance

Fungsi kepatuhan Bank merupakan tanggung jawab Direktur

The Bank’s compliance function is the responsibility of the Director

yang Membawahkan Fungsi Kepatuhan, Divisi Kepatuhan

in charge for Compliance Function, Compliance Division and

dan Unit Legal. Dewan Komisaris secara proaktif melakukan

Legal Unit. The Board of Commissioners proactively evaluates

pengawasan terhadap fungsi kepatuhan dengan mengevaluasi

the compliance function by evaluating its implementation as


85


pelaksanaannya serta memberikan nasihat dan saran-saran

well as providing advice and suggestions in order to improve

guna meningkatkan kualitas pelaksanaan fungsi kepatuhan.

the implementation quality of compliance function. The Bank

Bank secara terus-menerus melakukan promosi budaya

continuously promotes compliance culture by conducting

kepatuhan dengan jalan mengadakan berbagai pelatihan bagi

various training for the employees. The trainings are useful for

karyawan. Hal ini berguna untuk mendeteksi permasalahan

early detecting problems on compliance as well as promoting

mengenai kepatuhan secara dini serta mempromosikan

compliance culture in Bank Resona Perdania.

budaya kepatuhan di Bank Resona Perdania.

STRUKTUR KEPATUHAN STRUCTURE OF COMPLIANCE Board of Commissioners Monitoring & Supervising

Reporting

President Director

Director in Charge for Complaince Function Supervising

Directors

Monitoring & Supervising

Reporting

SKAI

Verification/ Evaluation

Coorporate

Reporting

Monitoring & Supervising

Compliance Division Monitoring & Supervising

Legal Unit Reporting

Compliance Leader consist of: • Head of Divisions / Sections • Head of Branches / Sub-Branches Office

External Audit consist of: • Resona Bank Ltd. • Registered Public Accountant • Indonesian Financial Services Authority

Monitoring

1. All Divisions / Sections 2. All of Branchess / Sub-Branches Staffs 3. All Staffs in the Bank

AUDIT INTERNAL

86

INTERNAL AUDIT organisasi

The Internal Audit Task Force (SKAI) is an independent organization

independen di dalam Bank yang bertanggung jawab untuk

in the Bank that is responsible for assisting the President Director

membantu Presiden Direktur dan Dewan Komisaris dalam

and the Board of Commissioners in providing independent

memberikan keyakinan yang memadai dan konsultasi yang

and reasonable assurance and consulting for the purpose of

Satuan

Kerja

Audit

Internal

(SKAI)


adalah


independen serta obyektif untuk meningkatkan nilai tambah

increasing added value and improvement for the operation of

dan

Memberikan

the organization. Those activities are focused on the services of

keyakinan yang memadai dan konsultasi difokuskan pada

operations, financial, compliance and information technology as

kegiatan operasional, keuangan, kepatuhan dan teknologi

well, to inspect both on-site and off-site monitoring as and when

informasi yang diperoleh dari keyakinan pada saat melakukan

needed.

memperbaiki

operasional

organisasi.

pemeriksaan secara langsung maupun tidak langsung bila dibutuhkan. SKAI terus meningkatkan efisiensi dalam penggunaan

SKAI keeps improving the efficiency in all resources by identifying

sumber daya dengan melakukan identifikasi terhadap semua

all possibilities by providing professional recommendations and

kemungkinan sehingga dapat memberikan rekomendasi

objective information to all stakeholders levels regarding the

profesional dan informasi yang obyektif kepada stakeholders

activities evaluated. The whole process is very important to create

mengenai pemeriksaan yang dilakukan dalam rangka

better Good Corporate Governance implementation.

memperbaiki pelaksanaan kegiatan usaha Bank. Proses secara keseluruhan merupakan kegiatan penting dalam menciptakan implementasi Good Corporate Governance yang baik. Kebijakan Umum Audit SKAI

memegang

peranan

Audit Policy membantu

SKAI hold an essential role in assisting management at all levels

manajemen di seluruh tingkatan dengan memastikan bahwa

penting

dalam

in the Bank, since it ensures that all operational activities working

seluruh kegiatan operasional berjalan sesuai dengan ketentuan

as stipulated and stated in the internal guidance and policies. The

yang ada baik internal maupun eksternal. Tujuan audit secara

objective of general and special audits is to provide an independent

umum dan khusus adalah untuk memberikan penilaian

assessment and analysis on the Bank’s internal control systems

yang independen dan melakukan analisis terhadap sistem

and activities, as well as to improve the effectiveness and efficiency

pengendalian internal serta memberikan saran perbaikan

of these activities and operational procedures under control of the

untuk meningkatkan efektifitas dan efisiensi kegiatan maupun

management.

prosedur operasional di bawah kendali manajemen. Manajemen dan Organisasi

The Managerial and Organization

Di dalam organisasi Bank, kedudukan SKAI berada satu tingkat

In the Bank’s organization structure, SKAI is one level under

di bawah Presiden Direktur, dimana seluruh pelaporan dan

the President Director. All reports and monitoring task directly

tugas monitoring dilaporkan langsung kepada Presiden

reported to the President Director and the Board of Commissioners

Direktur dan Dewan Komisaris dengan tembusan kepada

with copied to Director in charge for Compliance Function. The

Direktur yang Membawahkan Fungsi Kepatuhan. Pelaporan

report is also used by Audit Committee concerning the findings and

SKAI juga digunakan oleh Komite Audit mengenai temuan dan

significant recommendation including management responses.

rekomendasi yang signifikan termasuk respon dari manajemen. Tugas dan Tanggung Jawab

Duties and Responsibilities

Di dalam tugasnya membantu Presiden Direktur dan Dewan

In its duty to assist the President Director and the Board of

Komisaris dalam melakukan pengawasan terhadap kegiatan

Commissioners in overseeing the operational activities, SKAI

operasional, SKAI juga melakukan pengawasan kepatuhan

also monitors compliance with the rules and regulations set


87


terhadap ketentuan dan peraturan yang berlaku. Dalam hal

forth. SKAI represents a professionalism to evaluate, analyze

ini, audit internal secara profesional melakukan evaluasi,

and assess activities in all aspects of the organization based on

analisis dan penilaian aktivitas dalam seluruh aspek organisasi

risk based approaches, put forward opinions, suggestions and

berdasarkan pada pendekatan berbasis risiko, mengajukan

improvements to operational condition and managerial skills, as

pendapat, saran dan perbaikan kondisi operasional dan

well as coordinating with external auditors in order to perform

manajerial, serta mengkoordinasikan dengan pihak pemeriksa

their duties of an examination.

eksternal dalam tugasnya melakukan pemeriksaan. Suatu rekomendasi dan informasi yang obyektif dari SKAI

The recommendations and objective information to all levels

kepada seluruh jajaran manajemen mengenai kegiatan

of managements based on types of risk as evaluated by that

yang dievaluasi berdasarkan pendekatan risiko tersebut.

approaches. The overall process is very essential lead to the

Keseluruhan proses tersebut sangat penting untuk menjamin

principles of Good Corporate Governance applied in the Bank.

bahwa prinsip Tata Kelola Perusahaan yang baik telah diterapkan dengan tepat. Ruang Lingkup Audit

Audit Scopes

Ruang lingkup pekerjaan Audit Internal mencakup semua

Audit scopes cover all process of operational activities in the

area operasional pada Bank, termasuk perusahaan anak,

Bank and its subsidiary to evaluate and independently assess the

untuk mengevaluasi dan menilai secara independen kualitas

quality of internal control, risk management, and the corporate

pengendalian internal, manajemen risiko, dan tata kelola

governance comprehensively.

perusahaan secara komprehensif. Sejalan dengan cakupan risiko dalam Program Manajemen

In line with the implementation of Risk Management Program,

Risiko, maka Program Audit disusun berdasarkan 8 (delapan)

the Audit Program was set based on the 8 (eight) types of inherent

jenis risiko yang melekat dalam kegiatan usaha Bank, diproses

risks existing in the Bank which is put into a systematic mechanism

dalam sebuah mekanisme yang sistematis tercantum dalam

and stated in Risk Management Implementation Quality Audit

konsep Audit Program Kualitas Penerapan Manajemen Risiko

Programs.

(KPMR). Pemeriksaan

tahunan

disusun

dengan

memperhatikan

Annual audit plan is set by considering dominant risk account,

penilaian risiko yang paling dominan, ketentuan regulator,

regulatory requirements, management and the Audit Committee

arahan manajemen dan Komite Audit, profil risiko, hasil audit

guidance, risk profile, and from previous findings, latest inspection

periode sebelumnya dan periode terakhir pelaksanaan audit

to guide the audit activities and to ensure that no repeated

untuk memastikan arah kegiatan audit dan memastikan tidak

findings were raised in the next following periods.

terdapat pengulangan temuan yang dilaporkan.

88

Dalam menjalankan tugas dan tanggung jawabnya, SKAI

In implementing duties and authorities, SKAI refer to The

berpedoman pada “Standar Pelaksanaan Fungsi Audit Intern

Standards of the Practice Internal Audit function for Commercial

Bank (SPFAIB)” sebagaimana ditetapkan dalam Peraturan Bank

Bank (SPFAIB) as stipulated in Bank Indonesia Regulation No. 1/6/

Indonesia No. 1/6/PBI/1999, serta Piagam Audit Internal yang

PBI/1999 and Internal Audit Charter stated for SKAI vision, mission,

menyatakan visi dan misi, tujuan serta ruang lingkup tugas dan

objective, scope of work and its position in Bank’s organizational

kedudukan SKAI dalam struktur organisasi Bank.

structure.



MANAJEMEN RISIKO

RISK MANAGEMENT

Prinsip pengelolaan risiko di Bank Resona Perdania dilakukan

The risk management principles in Bank Resona Perdania

secara menyeluruh dan mencakup seluruh aktivitas usaha yang

comprises of the overall scope of existing business activities,

dilakukan oleh Bank dengan memperhatikan Rencana Bisnis

with regard Bank’s Business Plan and the level of risk to be taken

Bank dan tingkat risiko yang hendak diambil oleh Bank. Dalam

by the Bank. In performing business activites in the Bank, risk

aktivitas usaha Bank, manajemen risiko menjadi strategic

management becomes a strategic partner for the business unit in

partner bagi unit bisnis terkait dalam rangka memberikan hasil

obtaining optimal results gained from the Bank operation.

yang optimal atas aktivitas operasional Bank. Dalam rangka peningkatan kualitas pelaksanaan manajemen

In order to improve the quality of risk management

risiko, Bank Resona Perdania senantiasa melakukan perbaikan

implementation, Bank Resona Perdania continuously implements

yang berkelanjutan atas seluruh aspek pengelolaan risiko untuk

sustainable improvements to all aspects of risk management

menunjang aktivitas bisnis. Di tahun 2013, Bank menggunakan

system to support business activities. In 2013, the Bank used

konsultan independen yakni KPMG Siddharta untuk melakukan

independent consultant, namely KPMG Siddharta, to conduct

kajian secara menyeluruh atas pelaksanaan manajemen risiko

a comprehensive analysis to the extent of risk management

berdasarkan Surat Edaran Bank Indonesia (SEBI) No. 13/23/

implementation based on Bank Indonesia Circular Letter (SEBI) No.

DPNP tanggal 25 Oktober 2011. Hasil kajian tersebut berupa

13/23/DPNP dated October 25, 2011. The analysis results explained

rekomendasi untuk perbaikan pelaksanaan manajemen risiko

about the advices for improvements in risk management in Bank

di Bank Resona Perdania sebagian sudah dilaksanakan pada

Resona Perdania, most of which had been implemented in 2013.

tahun 2013. Rekomendasi lainnya akan ditindaklanjuti dengan

Another recommendation will be followed up by putting it into the

memasukkan dalam rencana jangka pendek, rencana jangka

short-term plan, mid-term plan, and long-term plan of the Bank in

menengah dan rencana jangka panjang Bank dalam Rencana

the Bank’s Business Plan year 2014.

Bisnis Bank tahun 2014. Bank secara berkelanjutan terus mengembangkan dan

The Bank continuously develops and improves the integrated and

meningkatkan kerangka pengelolaan risiko dan struktur

comprehensive risk management concepts and internal control,

pengendalian internal yang terpadu dan komprehensif,

so that the identification process and the measurement on risk

sehingga proses identifikasi dan pengukuran atas potensi risiko

potential can be performed earlier to minimize risk impacts.

dapat dilakukan lebih dini dan kemudian proses pengendalian

Related to the Bank Indonesia’s plan to implement Basel III, the

dan mitigasi dapat dilakukan untuk meminimalkan dampak

Bank has conducted preparation of the liquidity risk management

risiko. Terkait dengan rencana Bank Indonesia yang akan

associated with short term and long term liquidity needs in form

mengimplementasikan Basel III, Bank telah melakukan

of Liquidity Coverage Ratio (LCR) dan Net Stable Funding Ratio

persiapan atas pengelolaan risiko likuiditas terkait dengan

(NSFR).

kebutuhan likuiditas jangka pendek dan jangka panjang dalam bentuk Liquidity Coverage Ratio (LCR) dan Net Stable Funding Ratio (NSFR). Manajemen risiko menjadi bagian yang tidak terpisahkan

Risk management becomes an integral part of the main activities

dari kegiatan utama Bank, dan menjadi bagian dari tanggung

of the Bank, and becomes part of management responsibility in

jawab manajemen dalam memastikan tercapainya sasaran

ensuring the achievement of the Bank’s business objectives so

bisnis Bank sehingga manajemen risiko senantiasa terintegrasi

that risk management is fully integrated continuously into Bank’s


89


sepenuhnya ke dalam governance Bank. Kerangka manajemen

governance. The risk management framework is outlined in the

risiko ini dituangkan dalam kebijakan, prosedur, dan limit atas

policies, procedures, and limits on any risk which is managed by

setiap risiko yang di kelola oleh Bank.

the Bank.

Bank Resona Perdania memastikan setiap langkah pengelolaan

Bank Resona Perdania ensures every step of risk management of

risiko atas risiko inheren dan kualitas penerapan manajemen

the inherent risk and quality of risk management should contribute

risiko harus memberikan kontribusi yang optimal terhadap

to the optimal achievement of the Bank’s business objectives. The

pencapaian sasaran bisnis Bank. Strategi dan kerangka

strategy and risk management framework are also oriented to the

pengelolaan risiko juga berorientasi pada pengembangan

development of risk culture so that the Bank can implement the

budaya risiko sehingga Bank dapat mengimplementasikan

precautionary principle in the conduct of business process.

prinsip kehati-hatian dalam melakukan proses bisnis. Risiko-risiko yang Dihadapi dan Evaluasi yang Dilakukan

The Risks Faced and Evaluation that Conducted on the

atas Efektifitas Sistem Manajemen Risiko pada Tahun 2013

Effectiveness of the Risk Management System in 2013

Risiko Kredit

Credit Risk

Proses pengelolaan risiko kredit dimulai dari proses pemberian

Credit risk management process starts from the loan extending

kredit itu sendiri dan pengelolaan portofolio. Sebagai bentuk

process itself and portfolio management. As a form of prudence in

kehati-hatian dalam pemberian kredit, Bank menerapkan

lending, the Bank applies the principle of four eyes principles that

prinsip four eyes principles yakni setiap rekomendasi dan

each recommendation and loan decisions involve business units

keputusan kredit melibatkan unit bisnis (Divisi Business

(Business Development Division) and Credit Examination Division

Development) dan Divisi Credit Examination sebagai unit

as the responsible units for managing credit risk independently. It

yang bertanggung jawab mengelola risiko kredit secara

is intended to obtain an objective analysis and assessment so that

independen. Hal ini dimaksudkan untuk mendapatkan analisa

the prudential principle of lending can be applied. The mechanism

dan kajian yang obyektif sehingga prinsip kehati-hatian

of four eyes principles is conducted through Credit Committee, in

dalam pemberian kredit dapat diterapkan. Mekanisme four

which loan approval process is carried out through the mechanism

eyes principles dilakukan melalui Komite Kredit dimana proses

of Credit Committee Meeting and resolution carried by a majority

pemutusan kredit dilaksanakan melalui mekanisme Rapat

of the Board of Directors, considering the recommendations of the

Komite Kredit dan pemutusannya dilakukan oleh mayoritas

Business Development Division and Credit Examination Division.

Direksi, dengan mempertimbangkan rekomendasi dari Divisi Business Development dan Divisi Credit Examination. Untuk

bermasalah,

To speed up the settlement of non-performing loan, collateral

pengambilalihan jaminan, dan pengawasan terhadap debitur

mempercepat

penyelesaian

kredit

takeover, and monitoring of non-current debtor, the Bank

yang termasuk dalam kategori kurang lancar, maka Bank

constantly works to improve the role and function of the specific

senantiasa berupaya meningkatkan peran dan fungsi unit

unit, that is Credit Monitoring and Recovery Section (CMRS).

khusus yaitu Seksi Pengawasan dan Penyelamatan Kredit.

Thus, the credit risk management process is expected to be more

Sehingga diharapkan proses pengelolaan risiko kredit dapat

efficiently and effectively performed to achieve optimal results.

berjalan dengan lebih efisien dan efektif untuk mendapatkan hasil yang optimal.

90



Atas berbagai upaya yang telah dilakukan oleh Bank

Of the efforts made by the Bank Resona Perdania in credit risk

Resona Perdania dalam pengelolaan risiko kredit dengan

management using a standard approach, the Bank has been able

menggunakan pendekatan standar, Bank telah dapat menekan

to reduce the level of gross non-performing loans (NPL Gross ratio)

tingkat kredit bermasalah bruto (NPL Gross) sebesar 1,23% dan

of 1.23% and the level of NPL Net ratio by 0.54% as of December

tingkat NPL Net sebesar 0,54% per Desember 2013.

2013.

Pengelolaan

dengan

The credit risk management is supported by the implementation

pelaksanaan stress testing yang dilakukan secara berkala setiap

risiko

kredit

tersebut

didukung

of stress testing, performed periodically every 6 (six) months,

6 (enam) bulan, untuk memastikan tersedianya kecukupan

to ensure the availability of capital adequacy in anticipation

modal yang memadai dalam mengantisipasi risiko kredit yang

of extreme credit risk, whether caused by internal and external

ekstrim, baik yang disebabkan oleh kondisi internal maupun

conditions through a variety of possible scenarios.

eksternal melalui berbagai skenario yang mungkin terjadi. Bank juga melakukan penyempurnaan internal credit rating

The Bank also conducts improvements on internal credit rating

untuk mengukur tingkat kelayakan kredit “worthiness”, dan

to measure credit worthiness and to calculate the Probability of

untuk menghitung Probability of Default (PD) setiap debitur

Default (PD) for each debtor to ensure the risk appetite and risk

untuk memastikan risk appetite dan risk tolerance sesuai dengan

tolerance are proper to the Bank’s characteristic and business

karakteristik dan kompleksitas usaha Bank.

complexity.

Penyempurnaan tersebut meliputi aspek manajemen dan

The enhancement includes aspects of managerial and

pemegang saham, penilaian industri, kinerja keuangan,

shareholders, industry evaluation, financial performance, business

kinerja usaha, dan aspek jaminan. Pengelolaan risiko kredit

performance, and collateral aspect. Credit risk management is

juga dilakukan dengan penyempurnaan Sistem Aplikasi

also conducted through an improvement of Credit Application

Kredit, melakukan validasi paramater yang digunakan dalam

System, setting a validation parameter used in calculating the

perhitungan risiko kredit, melakukan simulasi NPL guna

credit risk, conducting NPL simulations to improve loan quality

meningkatkan kualitas pinjaman dan mengevaluasi portofolio

and periodically evaluating the loan portfolio based on volume,

pinjaman secara berkala berdasarkan volume, kualitas,

quality, composition and probability degree. This refinement in

komposisi dan tingkat probabilitasnya. Penyempurnaan

credit rating is to support the preparation of infrastructure of the

internal credit rating tersebut dimaksudkan untuk mendukung

internal rating based approach of credit risk calculation, to be

persiapan infrastruktur perhitungan risiko kredit dengan

used for internal purposes in evaluating and measuring the credit

pendekatan internal (Internal Rating Based Approach) yang

risk comprehensively.

akan digunakan untuk keperluan internal dalam menilai dan mengukur risiko kredit secara komprehensif. Risiko Pasar

Market Risk

Bank Resona Perdania telah menerapkan pengelolaan risiko

Bank Resona Perdania has implemented the management of

pasar dengan menggunakan model internal sesuai dengan

market risk by using the internal model in line with the principles

prinsip-prinsip pada dokumen Basel II dan karakteristik Bank,

of Basel II documents and Bank’s characteristics, such as applying

antara lain menerapkan perhitungan Value at Risk (VaR) dengan

the calculation of Value at Risk (VaR) with historical simulation

metode historical simulation untuk melihat apakah modal

method to see whether the allocated capital to absorb potential

yang dialokasikan dapat menyerap potensi risiko pasar akibat

market risk due to losses on the position of the simulated


91


kerugian atas posisi eksposur yang disimulasikan. Akan tetapi,

exposure. However, the calculation of Minimum Capital Reserved

untuk perhitungan Kewajiban Pemenuhan Modal Minimum

Requirement (KPMM) still follows the prevailing standardized

(KPMM), Bank masih menggunakan metode standar sesuai

method in conformity with the SEBI No. 9/33/DPNP dated

dengan Surat Edaran Bank Indonesia No. 9/33/DPNP tanggal

December 18, 2007 about Guidelines for Standardized Method

18 Desember 2007 tentang Pedoman Penggunaan Metode

in Calculation of Minimum Capital Reserved Requirement of

Standar dalam Perhitungan Kewajiban Penyediaan Modal

Commercial Bank by Considering Market Risk.

Minimum Bank Umum dengan Memperhitungkan Risiko Pasar. Kerangka kerja pengelolaan risiko pasar memungkinkan Bank

The market risk framework allows the Bank to correctly measure

untuk mengukur dan mengelola secara benar risiko yang

and manage risk caused by the changes in market factors such

berasal dari perubahan faktor-faktor pasar yaitu suku bunga

as interest rate and exchange rate. This includes instrument

dan nilai tukar. Hal ini meliputi instrumen pada trading book

on tradingbook and banking book . Every 30 minutes, the Bank

maupun pada banking book. Bank senantiasa menjaga posisi

monitor the net open position which should not exceed by 20%

devisa netto setiap 30 menit dimana tidak boleh melebihi 20%

of the Bank’s capital by setting the limitation for each currency.

dari modal Bank dengan menetapkan limit untuk setiap mata

The treasury transaction control and monitoring is supported by

uang. Proses pemantauan dan pengendalian terhadap aktivitas

adequate and competent system to run effectively and efficiently.

transaksi treasury di dukung oleh sistem yang cukup memadai sehingga berjalan dengan efektif dan efisien. Unsur lain yang menjadi perhatian Bank adalah risiko suku

Another factor that the Bank concerns is the interest rate risk on

bunga pada banking book yang diukur menggunakan

its banking book, which is measured using Net Interest Income

metode Net Interest Income (NII) Gap dan Duration Gap dengan

(NII) Gap and Duration Gap methods, by taking into account the

mempertimbangkan risiko suku bunga yang material seperti

material interest rate risk such as repricing, yield curve and basis

repricing, yield curve, dan basis risk.

risk.

Bank juga melakukan stress testing setiap triwulan dengan

The Bank also conducts quarterly stress testing using assumptions

menggunakan asumsi yang secara cermat dikembangkan

which are carefully developed to test the condition trend of the

untuk menguji kecenderungan kondisi portofolio Bank serta

Bank’s portfolio, and back testing using historical data/ daily series

back testing dengan menggunakan data historis/ parameters

parameters and assumptions in accordance with Bank Indonesia

series secara harian dan asumsi sesuai dengan ketentuan Bank

stipulation (Standardized Shock Scenario).

Indonesia (Standardized Shock Scenario).

92

Risiko Likuiditas

Liquidity Risk

Risiko likuiditas dikelola dengan tujuan untuk menjaga

Liquidity risk is managed with the objective of maintaining the

kemampuan Bank dalam memenuhi seluruh kewajiban-

Bank’s ability to meet all the obligations due in the future, by using

kewajibannya yang akan jatuh waktu, antara lain dengan

different approaches such as monitoring fund availability based

menggunakan berbagai pendekatan seperti memonitor

on liquidity guidelines, establishing a secondary minimum reserve

kesiapan dana berdasarkan pada pedoman likuiditas dan

and managing maturity gap. Other indicators used, among others

menetapkan cadangan minimum sekunder, serta pengelolaan

are: Loans to Deposit Ratio, Gap Analysis, Structured Liquidity



gap maturitas. Indikator tambahan lainnya yang juga

Trend and Funding Trend; all of which are routinely presented at

digunakan, antara lain: Loans to Deposit Ratio, Gap Analysis,

Assets and Liabilities Committee meeting.

Liquidity Structured Trend dan Funding Trend yang secara rutin disampaikan dalam rapat Komite Aset dan Kewajiban. Berdasarkan SEBI No. 11/16/DPNP tanggal 6 Juli 2009 tentang

Pursuant to Bank Indonesia Circular Letter (SEBI) No. 11/16/DPNP

Penerapan Manajemen Risiko untuk Risiko Likuiditas dan SEBI

dated July 6, 2009 regarding Risk Management Implementation

No. 13/23/DPNP tanggal 25 Oktober 2011 perihal Perubahan

for Liquidity Risk and SEBI No. 13/23/DPNP dated October 25, 2011

atas SEBI No. 5/21/DPNP perihal Penerapan Manajemen Risiko

regarding The Amendment of SEBI No. 5/21/DPNP regarding Risk

bagi Bank Umum, Bank juga telah menghitung risiko likuiditas

Management Implementation for Commercial Bank, the Bank

akibat adanya mismatch jatuh tempo antara aset dan kewajiban

has also calculated liquidity risk due to the due date mismatch

termasuk transaksi rekening administratif yang dikelompokan

between assets and liabilities, including administrative account

berdasarkan time bucket sehingga Bank dapat mengidentifikasi

transactions grouped based on time bucket. Therefore, the Bank

dan mengelola risiko mismatch tersebut melalui penetapan

can identify and manage such mismatch risk through negative

limit negative gapping untuk setiap time bucket.

gapping limit for each time bucket.

Dalam mengelola risiko likuiditas di tahun 2013, Bank telah

In managing liquidity risk in 2013, the Bank has been preparing

mempersiapkan dan melakukan pengukuran ketersediaan

and measuring the availability of liquidity in the short term and

likuiditas dalam jangka pendek dan jangka panjang terkait

long term related to the Quantitative Impact Study (QIS) conducted

dengan Quantitative Impact Study (QIS) yang dilakukan oleh

by Bank Indonesia in preparation for the implementation of

Bank Indonesia dalam rangka persiapan penerapan Basel

Basel III. In order to meet short-term needs, the Bank conducts

III. Dalam rangka pemenuhan kebutuhan jangka pendek,

identification by measuring Liquidity Coverage Ratio (LCR).

Bank melakukan identifikasi dengan melakukan pengukuran

Meanwhile, to fulfill the long-term needs, the Bank conducts over

Liquidity Coverage Ratio (LCR). Sementara untuk pemenuhan

the Net Stable Funding Ratio (NSFR) measurements.

kebutuhan jangka panjang, Bank melakukan pengukuran atas Net Stable Funding Ratio (NSFR). Bank Resona Perdania aktif mencermati perkembangan kondisi

Bank Resona Perdania actively examines the development of

makro dan mikro ekonomi domestik maupun global guna

macro and micro situations in domestic and global economic

mengantisipasi potensi risiko likuiditas karena perubahan

developments in order to anticipate the potential risks of liquidity

kondisi eksternal. Bank mengembangkan beberapa skenario

due to external change. The Bank has developed several stress

stress test untuk mengukur berbagai dampak dari peristiwa

test scenarios to measure the impacts of internal and external

eksternal dan internal yang dapat berpengaruh terhadap

events that are likely to affect the Bank’s performance, such as

kinerja Bank, seperti kurangnya penawaran mata uang USD

dwindling supply of USD currency in the market, decreasing export

di pasar, menurunnya transaksi ekspor, perubahan kebijakan,

transactions, policy revised, and others. These stress test scenarios

dan lain-lain. Skenario stress test ini disesuaikan secara berkala

are periodically adjusted to reflect the latest development so that

mengikuti perkembangan terkini sehingga tetap relevan.

the scenarios remain relevant.

Guna mendukung ketersediaan likuiditas dalam kondisi

To support the availability of liquidity in emergencies condition,

darurat, Bank mendapat dukungan yang kuat dari perusahaan

the Bank received strong support from the parent company in the

induk dalam bentuk standby facility dan juga menjalin

form of standby facility and also cooperates with several banks


93


kerjasama dengan beberapa bank untuk mendapatkan fasilitas

to for committed line facilities that can be used as an emergency

committed line yang dapat digunakan sebagai cadangan

backup for liquidity and funding.

likuiditas dan pendanaan darurat. Risiko Operasional

Operational Risk

Pengelolaan risiko operasional dilakukan dengan melakukan

Operational risk management is conducted by identifying the

identifikasi risiko proses administrasi, mengembangkan

risk of administrative process, create procedures for the Disaster

prosedur Disaster Recovery Plan (DRP), mengkaji ulang

Recovery Plan (DRP), review the information security policy and

kebijakan keamanan informasi dan manajemen risiko sistem,

risk management systems, as well as outsourcing handling.

serta penanganan alih daya. Bank

mencakup

The Bank also has a procedure that encompasses general and

pengendalian umum dan pengendalian spesifik. Pengendalian

juga

menetapkan

prosedur

yang

specific control. The general control is an operational control

umum merupakan pengendalian operasional yang bersifat

applied to all of the Bank’s lines of business and supporting

umum pada seluruh lini bisnis dan aktifitas pendukung

activities, such as the implementation of segregation of duty and

Bank, seperti implementasi pemisahan fungsi dan keharusan

mandatory leave. Meanwhile, specific control relates to a specific

mengambil cuti, sedangkan pengendalian spesifik merupakan

line of the Bank’s business and supporting activities, such as:

pengendalian operasional yang bersifat spesifik pada masing-

trading transaction reconciliation, improved administration of

masing lini bisnis dan aktifitas pendukung Bank, misalnya

debtor loan documentation, security of physical assets, and access

rekonsiliasi transaksi trading, penatausahaan dokumen kredit

limitation to certain locations, and others.

debitur, pengamanan aset fisik dan pembatasan akses ke lokasi tertentu dan lain-lain. Tak dapat dipungkiri bahwa bank selalu menjadi fokus

It is undeniable that the bank has always been the focus of

kejahatan fraud. Dan dari tahun ke tahun apa yang telah terjadi

criminal fraud. From year to year, the criminal fraud is getting more

tidak hanya di Indonesia namun juga di dunia internasional,

sophisticated with their operations not only in Indonesia but also

kejahatan fraud semakin canggih. Oleh karenanya Bank

in the international communities. Therefore, the Bank always pays

senantiasa memiliki perhatian khusus terhadap potensi

attention to particular concern for potential fraud. The Bank has

fraud. Bank telah menunjuk petugas Fungsi Anti-Fraud dan

appointed Anti-Fraud Function officers and set Anti-Fraud Policy

menetapkan Kebijakan Anti-Fraud termasuk mekanisme

that included whistleblower mechanism and building a database

whistleblower dan membangun database karyawan dalam

of employees within a framework of ‘Know Your Employee’.

suatu kerangka kerja Know Your Employee. Secara konsisten Bank menerapkan identifikasi risiko dengan

The Bank consistently apply risk identification using a methodology

menggunakan metodologi yang dapat membantu mengelola

that can help manage and control risk comprehensively, namely:

dan mengontrol risiko secara komprehensif, yaitu: • Loss Event Database (LED) yaitu media terstruktur yang

94

•

Loss Event Database (LED) is a structured media used to

digunakan untuk mencatat data-data kerugian dan

record data of operational risk losses and incidents related

kejadian risiko operasional yang berkaitan dengan

to operating activities. With this database, the Bank is able

aktivitas operasional. Dengan database ini, Bank dapat

to analyze the root cause of the problems occurred and



menganalisa akar permasalahan yang terjadi dan

determine appropriate control measures to prevent the

memutuskan tindakan penanggulangan yang tepat untuk

recurring of the problem. To support the LED management,

mencegah terjadinya masalah tersebut berulang kembali.

the Bank uses Operational Risk Management System

Untuk mendukung pengelolaan LED, Bank menggunakan

application.

aplikasi Operational Risk Management System. • Operational Risk and Control Self Assessment (RCSA)

•

Operational Risk and Control Self Assessment (RCSA) is a

yaitu metode yang digunakan sebagai sarana untuk

method used as a means to identify and measure control

mengidentifikasi dan mengukur kontrol atas potensi

over the potential risks of every division/ section’s activities

risiko dari kegiatan dan fungsi di masing-masing divisi/

and functions. RCSA is performed by each risk owner by

seksi. RCSA dilakukan oleh masing-masing risk owner

coordinating with operational risk officer. The results of

dengan koordinasi dari operational risk officer. Hasil

RCSA assess whether existing controls are adequate and

dari RCSA memberikan penilaian apakah kontrol yang

run effectively to address potential operational risk which

ada sudah cukup memadai dan berjalan efektif untuk

is likely to occur so as to provide effective solutions with

mengatasi potensi risiko operasional yang dapat terjadi

the right target. RCSA parameter is always renewed based

sehingga memberikan solusi yang efektif dan tepat

on the guidelines and instructions from Resona Bank Ltd.,

mengenai sasaran. Parameter RCSA senantiasa diperbarui

Japan.

sesuai dengan panduan dan petunjuk dari Resona Bank Ltd., Jepang. • Key Risk Indicator (KRI) yaitu metode yang digunakan

•

Key Risk Indicator (KRI) is a method used to identify trends

untuk mengidentifikasi kecenderungan potensi risiko

in potential operational risk in every division/section. KRI

operasional

Fokus

monitoring focus is mapped based on the RCA results. By

pemantauan KRI dipetakan berdasakan hasil dari RCSA.

di

masing-masing

divisi/seksi.

using KRI as an early warning signal, it is expected that the

Dengan menggunakan KRI sebagai sinyal peringatan dini,

risk potential can be early detected or resolved when the

maka diharapkan potensi risiko dapat dideteksi secara

problem is still minor.

dini atau diselesaikan ketika masalah masih kecil. Budaya risiko bagi Bank adalah sangat penting dalam

As the Bank’s risk culture is very important in the operational risk

pengelolaan risiko operasional, oleh karena itu Bank akan terus

management, the Bank will continue to build awareness on the

membangun kesadaran akan pentingnya budaya risiko bagi

important of risk culture to all employees, as well as enhance

seluruh karyawan, serta meningkatkan kemampuan identifikasi

the capability of identifying potential risks and monitoring

potensi risiko dan mekanisme pemantauan terhadap risiko

mechanisms against existing risks. It can be done by holding

yang ada antara lain dengan menyelenggarakan forum risiko

an operational risk forum wherein all levels of employees can

operasional yang dapat diikuti oleh seluruh lapisan karyawan

routinely participate. In addition, conducting training to all

secara rutin. Selain itu, pemberian pelatihan yang sesuai

employees in line with their competences has become a top

dengan kompetensi yang diperlukan dan berkesinambungan

priority in mitigating operational risk. The Bank also conducts

kepada seluruh karyawan juga menjadi prioritas utama dalam

annual stress testing with various scenarios, such as employee

memitigasi risiko operasional. Bank juga setiap tahunnya

strike, the increased frequency of errors, and etc.

melakukan stress testing dengan beberapa skenario yang mungkin dapat terjadi seperti pemogokan karyawan, frekuensi kesalahan yang semakin sering terjadi, dan lain-lain.


95


Risiko Kepatuhan

Compliance Risk

Bank senantiasa memastikan bahwa setiap aktivitas yang

The Bank ensures that all activities conducted have been in

dilakukan telah patuh dan sesuai dengan peraturan dan

accordance with the applicable rules and regulations. Compliance

perundang-undangan yang berlaku. Pengawasan risiko

risk supervision is comprehensively carried out at Compliance

kepatuhan dilakukan secara komprehensif dan berkelanjutan

Division by assigning a Compliance Leader in every business unit

oleh Divisi Kepatuhan dengan menempatkan Koordinator

of the Bank. Compliance Leader shall supervises the activities

Kepatuhan di setiap unit bisnis Bank. Koordinator Kepatuhan

conducted in each business units and ensures that all activities

mengawasi setiap aktivitas di unit bisnisnya masing-masing

conducted do not violate the applicable rules and regulations.

dan memastikan setiap aktivitas yang dilakukan tidak

Compliance risk supervision is conducted by Compliance Division

melanggar peraturan dan perundang-undangan yang berlaku.

and is directly monitored by the Director in charge for Compliance

Pengawasan risiko kepatuhan dilakukan oleh Divisi Kepatuhan

Function.

dipantau langsung oleh Direktur yang Membawahkan Fungsi Kepatuhan. Pengelolaan

risiko

dengan

Compliance risk management is executed by developing the

yang

roles of independent internal control in every business unit.

independen disetiap unit bisnis. Selain itu, Bank menetapkan

Furthermore, the Bank stipulates internal policies and procedures

kebijakan dan prosedur internal sebagai pedoman kerja

as work guidelines in managing compliance risk to ensure that

dalam mengelola risiko kepatuhan guna memastikan bahwa

all activities conducted by the Bank are in accordance with the

seluruh aktivitas yang dilakukan oleh Bank telah sesuai

prevailing rules and regulations. In developing compliance

dengan peraturan dan perundang-undangan yang berlaku.

culture, the Bank socialize new regulations stipulated by both the

Dalam mengembangkan budaya kepatuhan, Bank melakukan

regulators and the management throughout the year by means of

sosialisasi atas peraturan-peraturan yang baru dikeluarkan baik

compliance forum which is held once a month.

mengembangkan

kepatuhan

peran

dilakukan

pengendalian

internal

oleh regulator maupun oleh manajemen sepanjang tahun melalui forum kepatuhan yang diselenggarakan setiap bulan. Risiko Hukum

Legal Risk

Bank memberikan perhatian khusus atas pengelolaan risiko

The Bank pays special attention on legal risk management to

hukum guna mengantisipasi timbulnya risiko hukum dan

anticipate the emergence of legal risk and minimize the impact.

meminimalkan dampaknya. Proses pengawasan secara

Direct supervision is conducted by Legal Unit to ensure that all

langsung dilakukan oleh Unit Legal guna memastikan bahwa

matters which may generate legal risk have been thoroughly

hal-hal yang berpotensi menimbulkan risiko hukum sudah

managed. The supervision of legal risk in the form of ascertainment

dikelola dengan baik. Bentuk pengawasan atas risiko hukum

that all forms of contract and agreement owned by the Bank may

dengan memastikan segala bentuk perjanjian dan kontrak

protect the Bank’s interests through periodical review of legal

yang dimiliki oleh Bank dapat melindungi kepentingan Bank

documents with the third party. Furthermore, Legal Unit also

melalui kajian berkala terhadap dokumen-dokumen hukum

monitors the existing litigation process or those which may cause

dengan pihak ketiga. Selain itu, Unit Legal juga melakukan

legal risk in the future.

pemantauan terhadap proses litigasi yang sedang terjadi maupun yang berpotensi menimbulkan risiko hukum dimasa yang akan datang.

96



Risiko Stratejik

Strategic Risk

Bank senantiasa memastikan rencana strategis jangka

The Bank endeavours to ensure that the short-term, medium-

pendek, jangka menengah dan jangka panjang Bank telah

term, and long-term strategic plans have covered and considered

memperhatikan dan mempertimbangkan kekuatan dan

the internal strength and weaknesess of the Bank by observing

kelemahan yang dimiliki Bank secara internal dengan

the opportunities and threats on external situations. By means of

memperhatikan peluang dan ancaman atas situasi eksternal.

strategic planning, the Bank believes in its ability to maintain the

Dengan perencanaan strategis tersebut, Bank berkeyakinan

sustainable growth through the observance of the existing risk

dapat menjaga pertumbuhan yang berkelanjutan dengan

potentials in order to produce sustainable growth and improve

memperhatikan potensi risiko yang ada sehingga menghasilkan

the company’s value.

pertumbuhan yang berkelanjutan dan meningkatkan nilai perusahaan. Pengawasan risiko stratejik secara efektif dilakukan oleh

An effective strategic risk supervision is conducted by Planning

Divisi Planning dengan melakukan pemantauan terhadap

Division by monitoring the Bank’s business plan achievements on

pencapaian rencana bisnis Bank atas setiap unit bisnis setiap

every business unit every month. In order to minimize the possiblity

bulannya. Untuk meminimalkan kemungkinan dampak negatif

of negative impacts and imprecision in strategic plans due to

dan ketidaktepatan dalam rencana strategis karena perubahan

the change in both internal and external business environment,

lingkungan bisnis, baik internal maupun eksternal, maka Bank

the Bank constantly studies and adjusts the strategic plans with

senantiasa melakukan kajian dan melakukan penyesuaian

transparent process and involves all related business units.

terhadap rencana strategis Bank dengan proses yang tranparan dengan melibatkan unit bisnis yang terkait. Risiko Reputasi

Reputation Risk

Dalam rangka pengelolaan risiko reputasi, proses identifikasi,

In order to manage reputation risk, identification process,

pengukuran, pemantauan dan pengendalian risiko reputasi

measurement, supervision, and control of reputation risk are

dilakukan secara konsisten oleh Divisi Planning, terutama

consistently performed by Planning Division, particularly for

untuk hal-hal yang berkaitan dengan pemberitaan negatif

matters related to negative publicity. The Bank has both internal

(negative publicity). Bank telah memiliki kebijakan internal

and external communication as its internal policies to maintain

berupa Manual Komunikasi Intern dan Ekstern untuk menjaga

the validity and sustainability of information delivered both to

kebenaran dan kesinambungan informasi yang disampaikan,

and out of the Bank.

baik kedalam maupun keluar Bank. Bank senantiasa memberikan perhatian khusus terhadap

The Bank gives significant attention to all forms of customer’s

semua bentuk keluhan nasabah sebagai bentuk dari komitmen

complaints as a commitment to provide excellent services to the

Bank untuk memberikan pelayanan terbaik kepada nasabah

customers which automatically may minimize potential impacts

yang secara otomatis dapat meminimalkan dampak yang

for reputation risk.

mungkin ditimbulkan atas risiko reputasi.


97


PENANGANAN KREDIT BERMASALAH

THE HANDLING OF NON-PERFORMING LOAN berhasil

In 2013, Bank Resona Perdania sucssessful maintain the NPL at

mempertahankan NPL di tingkat yang cukup rendah dengan

sufficiently low level with the combination of improvement on

kombinasi perbaikan disiplin early alert, kualitas underwriting

early alert discipline, better quality of business underwriting,

bisnis yang lebih baik, pengidentifikasian segmen usaha

through identification of problematic business segments, and

yang bermasalah secara cermat, dan fokus terhadap Seksi

focusing on Credit Monitoring and Recovery Section in performing

Pengawasan dan Penyelamatan Kredit dalam melakukan

billing on non-performing loan/ assets.

Pada

tahun

2013,

Bank

Resona

Perdania

penagihan atas kredit/ aktiva bermasalah. Kebijakan dan prosedur yang spesifik untuk masing-masing

Specific policies and procedures for each business are estblished

bisnis dibuat dengan dukungan dari Divisi Manajemen Risiko.

with the support from Risk Management Division. The policies

Kebijakan terus dipantau atas efektivitas dan pelanggaran

are constantly observed on any existing effectiveness and

yang terjadi. Setiap deviasi dilaporkan ke manajemen

violations occured. All kinds of deviation are directly reported

untuk dilakukan kajian dan tindakan bilamana perlu. Sistem

to the management to be reviewed and acted upon whenever

peringkat kredit digunakan untuk mengkuantifikasi risiko

needed. Credit rating system is utilized to quantify the risks related

yang

Pemeringkatan

to the customers. This rating is based on the customers’ default

ini didasarkan pada probabilitas default nasabah dan

probabilities and is analized against several quantitative and

dianalisa terhadap berbagai faktor kuantitatif dan kualitatif

qualitative factors to produce risk assessment, risk control, and

sehingga

pengendalian

price fixing. A solid early alert process has been implemented

risiko dan penetapan harga. Proses early alert yang kokoh

to ensure early identification of decreasing potentials of credit

telah diterapkan untuk memastikan bahwa setiap potensi

quality. This action enable preventive actions which may be

memburuknya kualitas kredit dapat diidentifikasi sejak dini. Hal

necessary to be executed should the credit quality is estimated to

ini memungkinkan tindakan preventif yang perlu dilaksanakan

be decrease.

berhubungan

dengan

menghasilkan

nasabah.

penilaian

risiko,

jika diperkirakan kualitas kredit memburuk. Seksi Pengawasan dan Penyelamatan Kredit

Credit Monitoring and Recovery Section

Untuk mengkhususkan fungsi kerja maka dilakukan pemisahan

In order to specialize the work function, a Credit Monitoring and

di Seksi Pengawasan dan Penyelamatan Kredit. Pemisahan ini

Recovery Section is separate section. This separation was intended

dilakukan agar memberikan rekomendasi yang independen

to provide independent recommendation in analysis process for

dalam proses analisa untuk nasabah-nasabah yang dalam

customers under supervision, to be more focus in performing

pemantauan, lebih fokus pada masing-masing pekerjaannya,

its duties, as well as to become more effective and efficient. The

serta lebih efektif dan efisien. Fungsi-fungsi tersebut sebagai

functions are as follow:

berikut: •

Fungsi Pemantauan dan Analisa

•

To monitor and report on the development and management

pengelolaan Fungsi Pemantauan dan Analisa debitur

of Monitoring and Analysis Function of debtor in relation to

terkait kepatuhan terhadap persyaratan kredit, melakukan

compliance on credit requirements, to conduct performance

analisa kinerja debitur tertentu dan menyampaikan

analysis on several debtors and submit recommendations on

rekomendasi penyelamatan dan/ atau penyelesaian kredit

recovery and /or credit settement to the Board of Directors

dan

melaporkan

atas

kepada Direksi.

98

Monitoring and Analysis Function

pengembangan

Memonitor



•

Fungsi Pemulihan dan Penyelesaian

•

Recovery and Settlement Function

Melakukan proses penyelamatan kredit dan/ atau

To conduct credit recovery and / or settlement in accordance

penyelesaian kredit sesuai dengan rekomendasi dari

with the recommendation from Monitoring and Analysis

Fungsi Pemantauan dan Analisa yang telah disetujui

Function which have been approved by the Board of

Direksi dan/atau Komite Kredit serta memonitor dan

Directors and/or Credit Committee as well as to monitor and

melaporkan perkembangan atas kredit tersebut. Untuk

report the development of such credit. In order to focus on

fokus pada penyelesaian rekening bermasalah melalui

the settlement of problematic accounts by means of billing,

penagihan, pengambilalihan agunan, restrukturisasi,

foreclosure, restructuring, credit asset selling, and litigation,

penjualan aset kredit, dan litigasi, serta mengelola secara

as well as optimally managing all assets being taken over.

optimal semua aset yang diambilalih. Pengelolaan aktiva yang bermasalah dilakukan secara terpisah

Non-performing asset management is conducted separately from

dari tugas Divisi Business Development tetapi dikelola oleh Seksi

Business Development Division duties but it managed by Credit

Pengawasan dan Penyelamatan Kredit.

Monitoring and Recovery Section.

TEKNOLOGI & INFORMASI

INFORMATION & TECHNOLOGY

Peranan Sistem Teknologi Informatika dalam Sistem

The Role of Information Technology System in Management

Informasi Manajemen

Information System

Pengembangan dan perbaikan dibidang Teknologi Informasi

The improvement and maintenance of Information Technology

(TI) terus dilakukan untuk memberikan dukungan yang optimal

(IT) are continously conducted to give optimum support for the

bagi Bank dalam mencapai tujuan bisnis dan meningkatkan

Bank in achieving its goals and improve its service quality to

kualitas layanan kepada nasabah. Dalam rangka mencapai hasil

the customers. In order to achieve optimum results, the work

yang optimal, prosedur kerja, informasi dan pengelolaannya

procedure, information and management is well combined and

harus dikombinasikan dan dikoordinasikan secara baik.

coordinated.

Sistem Teknologi Informasi Bank Resona Perdania

Information Technology System in Bank Resona Perdania

Terkait dengan rencana relokasi kantor pusat dan pusat data

In relation to the relocation of head office and data center of the

Bank, Divisi Sistem melakukan persiapan dan pengembangan

Bank, System Division prepared and built the new data center

pusat data baru sehingga dalam proses relokasi akan tetap

to ensure that the Bank can engage its normal business during

menjamin bahwa bisnis Bank tetap berjalan dengan baik.

relocation. The preparation and development not only function

Persiapan dan pengembangan tersebut tidak hanya berfungsi

to replace the function of the previous data center, but also to

untuk menggantikan fungsi pusat data sebelumnya, namun

improve the availability of its infrastructure and safety, thus

juga untuk meningkatkan ketersediaan atas infrastruktur dan

ensuring the availability of the Bank’s data center to support its

keamanannya, sehingga ketersediaan pusat data Bank lebih

daily operations. In addition, the restoration and addition of

terjamin untuk menjadi penyanggah operasional Bank sehari-

network and security devices to anticipate malfunctions of IT

hari. Selain itu, dilakukan juga peremajaan, penambahan

systems.

perangkat

jaringan

dan

perangkat

keamanan

untuk

mengantisipasi risiko tidak berfungsinya perangkat TI.


99


Rencana Pengembangan Teknologi Informasi pada tahun

IT Development Plan in 2014

2014 Adapun rencana strategi Teknologi Informasi untuk tahun

The IT Development Plan for 2014 are:

2014 meliputi hal-hal berikut: •

Pengembangan sistem Internet Banking Bank yang dapat

•

The development of Internet Banking system which

meningkatkan kepercayaan nasabah dalam bertransaksi

improve customers’ trust in easy and fast transaction while

dengan mudah, cepat dan tetap menjaga keamanan

maintaining safety and security.

dalam bertransaksi. •

Penerapan

Middleware

Software/

Switching

untuk

•

for banking application interface with its related system

lainnya yang diharapkan dapat mengefisienkan proses di

is expected to create efficiency in the Bank’s operational

operasional Bank dan memberikan penigkatan layanan

process and provide increased services to fulfill customer

dalam memenuhi kebutuhan transaksi nasabah. •

The implementation of Middleware Software/ Switching

interface aplikasi internet banking dengan sistem terkait

Pengembangan

TI

tidak

hanya

bertujuan

transaction needs. untuk

•

IT development is not only aimed at the development of

pengembangan perangkat keras dan perangkat lunak

hardware and software, but also to improve the employees

saja, namun juga peningkatan tanggung jawab kerja staf

work responsibility in developing IT as well as ensuring the

yang bertugas dalam pengembangan TI Bank serta dapat

planned development of IT to be in line with the Bank’s

menjamin pengembangan TI terencana dengan baik dan

business purposes .

sejalan dengan tujuan bisnis Bank. •

Melakukan pengembangan terhadap aplikasi yang berhubungan dengan peraturan dan pemerintah agar

•

Developing applications related to the regulations and the government to be in line with the required target

sesuai dengan target pelaksanaannya.

SUMBER DAYA MANUSIA

HUMAN RESOURCES

Sumber daya manusia Bank Resona Perdania memiliki latar

Bank Resona Perdania has human resources with various

belakang pendidikan dan profesi yang sangat beragam. Upaya-

education and profession background. Efforts to consolidate the

upaya untuk mengkonsolidasikan seluruh jajaran sumber daya

range of existing resources is conducted earnestly and sustainably.

yang ada dilakukan secara serius dan berkesinambungan.

The unification of vision and mission as well as the implementation

Langkah penyatuan visi dan misi serta penanaman nilai-nilai

of corporate values continues to be incorporated through various

perusahaan terus dilakukan melalui berbagai macam cara dan

approaches. Given the importance of this process as an integral

pendekatan. Mengingat pentingnya proses ini sebagai bagian

part of the company’s fundamental strategy and policy to

integral dari strategi dan kebijakan besar perusahaan untuk

improve the company’s value and performance, all elements of

meningkatkan nilai dan kinerja perusahaan maka seluruh

the company shall give their optimum contribution.

elemen perusahaan berupaya memberikan kontribusinya secara optimal. Sumber daya manusia selalu menjadi faktor yang

100

sangat

Human resources remains the most important factor to support

penting untuk menopang perjalanan ke arah strategi yang telah

the company’s journey to achieve the desired goal. Therefore,

ditetapkan. Oleh karena itu, Bank senantiasa mengembangkan

the Bank strives to leverage its strength in human resources

sistem pengelolaan sumber daya manusia secara terencana

management system according to plan and is well-coordinated

dan terkoordinir untuk memastikan tercapainya capacity

to ensure the achievement of capacity fulfilment and capacity



fulfilment dan capacity enhancement bagi seluruh pegawai.

enhancement for all employees. The Bank focus to create human

Fokus Bank adalah mewujudkan sumber daya manusia yang

resources with integrity, competency and professionalism, as well

berintegritas, berkompeten dan profesional, serta berdedikasi

as highly dedicated to Bank’s growth.

tinggi bagi pertumbuhan Bank. Rekrutmen

Recruitment

Proses rekrutmen dilakukan sebagai upaya memenuhi capacity

Recruitment process is conducted as a mean to fill the capacity

gap seiring dengan perkembangan dan pertumbuhan bisnis

gap in line with the increasing business development and growth.

Bank yang terus meningkat. Bank melakukan proses rekrutmen

The Bank conducts its recruitment process in an organized

secara terorganisir dengan melibatkan para penanggungjawab

way by involving all responsible personnels, including Division,

dari Divisi, Seksi, dan Cabang sebagai pengguna (user), sejak

Section, and Branches as users since the early stage of employee

awal proses penerimaan pegawai hingga tahap wawancara

recruitment process up to interview stage to ensure that the

untuk memastikan diterimanya calon pegawai yang sesuai

recruitment process is in accordance to the Bank’s needs. Up to

dengan kebutuhan Bank. Hingga 31 Desember 2013, jumlah

December 31, 2013, the number of employees of Bank Resona

pegawai Bank Resona Perdania mencapai 307 orang dengan

Perdania reached 307 employees with particularly as follow:

kriteria pokok sebagai berikut: •

Sebanyak 194 orang atau 63,20% dari total pegawai

•

194 employees or 63.20% of the total number of employees

•

249 employees or 81.11% of the total number of employees

holds Bachelor degree and above

merupakan lulusan Sarjana dan di atasnya. •

Sebanyak 249 orang atau 81,11% dari total pegawai

are permanent employees.

berstatus sebagai karyawan tetap. •

•

Jumlah pegawai wanita adalah 152 orang, sedangkan

male employees are amounted to 155 employees.

jumlah pegawai pria berjumlah 155 orang. Berikut

uraian

jumlah

pegawai

dilihat

Female employees are amounted to 152 employees, while

dari

Description of the number of employees based on education is as

tingkat

follows:

pendidikannya: Tabel Komposisi Pegawai Bank Berdasarkan Pendidikan Table of Bank Employee Composition Based on Education

Pendidikan Education

< SMA < Senior High School D1-D3 D1 – D3 S1 Bachelor Degree S2 Master Degree Jumlah Total

2013

%

2012

%

47

15.31

51

17.41

48

15.64

52

17.75

194

63.19

173

59.04

18

5.86

17

5.80

307

100.00

293

100.00


101


Jumlah pegawai bedasarkan status kerjanya, diuraikan sebagai berikut:

Description of employment status is as follows:

Tabel Komposisi Pegawai Bank Berdasarkan Status Table of Bank Employee Composition Based on Employment Status

Status Tetap Permanent Kontrak Contract Outsource Jumlah Total

2013

%

2012

%

249

81.11

248

84.64

53

17.26

40

13.65

5

1.63

5

1.71

307

100.00

293

100.00

Jumlah pegawai dilihat berdasarkan jenis kelaminnya, diuraikan

Description of the number of employee based on gender is as

sebagai berikut:

follows:

Tabel Komposisi Pegawai Bank Berdasarkan Jenis Kelamin Table of Bank Employee Composition Based on Gender

Jenis Kelamin Gender Pria Male Wanita Female Jumlah Total

2013

%

2012

%

155

50.49

145

49.49

152

49.51

148

50.51

307

100.00

293

100.00

Pelatihan dan Pengembangan Pegawai

Employees Training and Development

Pelatihan dan pengembangan karyawan dimaksudkan untuk

Employees training and development are aimed to continuously

meningkatkan dan mengembangkan kualitas sumber daya

improve and develop the quality of human resources which are

manusia secara terus menerus yang dilakukan melalui program

conducted through comprehensive and sustainable training

pelatihan yang komprehensif dan berkesinambungan sesuai

programs in accordance with the Bank’s growth needs. The types

dengan kemampuan dan kebutuhan Bank. Adapun jenis

of trainings include technical skill trainings and soft skill trainings.

pelatihan dimaksud meliputi pelatihan yang bersifat technical skill maupun yang bersifat soft skill.

102

Bank berkomitmen mengembangkan sumber daya manusia

The Bank commits in the sustainable development of human

secara berkesinambungan guna menjaga kualitas kinerja Bank

resources to maintain performance quality of Bank Resona

Resona Perdania. Bank juga memberikan kesempatan yang

Perdania. The Bank also offers equal opportunities for all

sama bagi seluruh pegawai untuk meningkatkan kompetensi

employees to increase their competence through numerous

melalui berbagai pelatihan yang diselenggarakan. Pelatihan

trainings. The trainings and development of employees’ skills are

dan pengembangan kemampuan pegawai, dilakukan melalui

conducted through internal training, on the job training, and



berbagai training, baik internal training, dan eksternal training,.

external training. Internal trainings consist of Code of Conduct

Adapun internal training meliputi pelatihan tentang Code of

and Know Your Employee trainings, while external trainings are

Conduct dan Know Your Employee, sedangkan eksternal training

such as of Basic Banking Knowledge, Pre-Intermediate Banking

meliputi pelatihan Pengetahuan Dasar Perbankan dan Lanjutan

Knowledge, Risk Management and Bank Leadership.

Pengetahuan Perbankan, Pengetahuan Manajemen Risiko dan Kepemimpinan Bank. Bank secara berkala mengikutsertakan setiap pegawai untuk

The Bank regularly engages all employees to participate

mengikuti berbagai jenis pelatihan sesuai dengan tugas dan

in numerous trainings in accordance with their duties and

tanggung jawab masing-masing. Bank mengikutsertakan

responsibilities. The Bank engages in trainings of Basic Banking

pelatihan Pengetahuan Dasar Perbankan (Basic Banking

Knowledge to fully understand the common technical knowledge

Knowledge) untuk dapat memahami pengetahuan teknis

in banking as well as the applicable banking system and procedure

perbankan pada umumnya serta sistem dan prosedur

in the Bank for new employees. In the next step, the employees

operasional perbankan yang berlaku di Bank bagi karyawan

who have participated in trainings of Basic Banking Knowledge

baru. Kemudian pada tahap berikutnya, karyawan yang

are engaged in Pre-Intermediate Banking Knowledge training. The

telah mengikuti pelatihan Pengetahuan Dasar Perbankan

Bank also engages its employees in risk management certification

tersebut diikutsertakan pada pelatihan Lanjutan Pengetahuan

program, Bank leadership, and other trainings.

Perbankan (Pre Intermediate Banking Knowledge). Bank juga mengikutsertakan

karyawan

dalam

program

sertifikasi

manajemen risiko, kepemimpinan Bank, dan pelatihan lainnya Adapun jumlah karyawan yang telah lulus ujian sertifikasi

The number of employees who have graduated from risk

manajemen risiko sampai dengan periode tahun 2013 adalah

management certification examination until the period of 2013 is

sebagai berikut :

as follows:

Tingkat Sertifikat Certificate Level

Level I

Level II

Level III

Level IV

Level V

Total

36

20

54

31

15

156

Jumlah Pegawai Total Employee

TANGGUNG JAWAB SOSIAL PERUSAHAAN

CORPORATE SOCIAL RESPONSIBILITY

Bank

melakukan

Bank Resona Perdania does not only engage in business, but more

bisnis, melainkan lebih dari itu, Bank secara konsisten turut

than that, it consistently participates in conducting Corporate

berpartisipasi dalam menjalankan program Tanggung Jawab

Social Responsibility (CSR) programs. The Bank is responsible in

Sosial atau Corporate Social Responsibility (CSR). Bank memiliki

developing sustainable economy to improve the communities’

tanggung jawab dalam upaya pembangunan ekonomi

wealth. This act is expected to provide huge benefits for all

berkelanjutan demi meningkatkan taraf hidup masyarakat.

stakeholders, shareholders and the company. CSR is a form of

Hal ini diharapkan dapat memberikan manfaat seluas-luasnya

balance between achieving maximum profit and the Bank

baik bagi para pemangku kepentingan, pemegang saham dan

contribution in to the community welfare, including for employees

Perusahaan. CSR merupakan bentuk keseimbangan antara

and surrounding environment.

Resona

Perdania

tidak

semata-mata


103


usaha Bank dalam pencapaian keuntungan yang maksimal dengan dan dalam mewujudkan kesejahteraan masyarakat, baik karyawan serta lingkungan sekitar. Program Sumbangan Peralatan Pendidikan Untuk Sekolah

Donation Program of Educational Needs For Elementary

Dasar Negeri di Desa Sukaresmi

Schools in Sukaresmi Village

Pada bulan Juni 2013, Bank Resona Perdania ikut berpartisipasi

On June 2013, Bank Resona Perdania participated in the

dalam penyelenggaraan program Corporate Social Responsibility

performance of Corporate Social Responsibility program held

yang diselenggarakan oleh PT East Jakarta Industrial Park

by PT East Jakarta Industrial Park (EJIP). In the CSR activity,

(EJIP). Pada kegiatan CSR tersebut telah diberikan bantuan

donations were distributed to 2,526 students from 5 (five) Public

kepada 2.526 siswa dari 5 (lima) Sekolah Dasar Negeri di

Elementary School in Sukaresmi Village in the form of stationaries.

Desa Sukaresmi yang diberikan dalam bentuk alat tulis. Acara

The event went in a good manner and received positive responds.

tersebut berjalan dengan lancar dan mendapat respon yang

The stationaries donated were expected to support the students’

positif. Diharapkan peralatan tulis yang telah diberikan dapat

learning activities. Bank Resona Perdania was committed in the

mendukung kegiatan belajar siswa/i tersebut. Bank Resona

continuously improvement of its role in building Indonesia’s

Perdania berkomitmen untuk terus meningkatkan peran

education.

sertanya dalam pembangunan dunia pendidikan di Indonesia. Program Kerjasama Beasiswa Antara Bank Resona Perdania

Joint Scholarship Program Between Bank Resona Perdania

Dengan Institut Koperasi Indonesia (IKOPIN)

With Institut Koperasi Indonesia (IKOPIN)

Sebagai wujud konstribusi positif Bank terhadap dunia

As a form of positive contribution of the Bank to the education

pendidikan di Indonesia, pada tanggal 3 September 2013, Bank

in Indonesia, on September 2013, Bank Resona Perdania had

Resona Perdania telah menandatangani perjanjian kerjasama

signed a joint scholarship agreement with IKOPIN to provide full

beasiswa dengan IKOPIN untuk memberikan beasiswa penuh

scholarship to two (2) college students selected by IKOPIN. The

kepada dua (2) orang mahasiswa/i terpilih dari IKOPIN. Acara

event was attended by heads of the institute, lecturers, and college

tersebut dihadiri oleh segenap jajaran pimpinan institut, dosen

students. The joint scholarship program between Bank Resona

dan mahasiswa/i. Perjanjian kerjasama beasiswa antara Bank

Perdania with IKOPIN was signed by the Director of Bank Resona

Resona Perdania dengan IKOPIN ditandatangani oleh Direktur

Perdania, Mr. Iding Suherdi and Rector of IKOPIN, Mr. Burhanuddin

Bank Resona Perdania, Bapak Iding Suherdi dan Rektor IKOPIN

Abdullah. The joint scholarship program was expected to support

Bapak Burhanuddin Abdullah. Dengan kerjasama beasiswa ini,

the scholarship recipients in attending their learning activities and

diharapkan dapat membantu mahasiswa/i penerima beasiswa

improved the Bank’s social roles in the advancement of education

dalam melaksanakan aktivitas perkuliahannya, dan juga dapat

in Indonesia.

meningkatkan peran sosial Bank terhadap kemajuan dunia pendidikan di Indonesia. Program

Pemberian

Beasiswa

Kepada

Mahasiswa/i

Universitas Indonesia, Fakultas Ilmu Pengetahuan Budaya,

Scholarship Program For Students of University of Indonesia, Faculty of Humanities, Japanese Studies Program

Program Studi Bahasa Jepang (FIB-UI)

104

Bank Resona Perdania akan kembali melakukan pemberian

Bank Resona Perdania will provided scholarships for 7 (seven)

beasiswa kepada 7 (tujuh) mahasiswa/i berprestasi dari FIB-

students with extraordinary achievements from Faculty of

UI Program Studi Bahasa Jepang. Beasiswa diberikan dalam

Humanities, Japanese Studies Program. The scholarship program



bentuk bantuan uang kuliah dan uang saku secara tunai yang

was given in the form of tuition fee and allowance, both in cash

diharapkan dapat terus meningkatkan prestasi serta dapat

form, to improve the students’ achievements and support them in

membantu mahasiswa/i untuk menyelesaikan kuliah.

finishing their studies.

PROGRAM EDUKASI PERBANKAN TAHUN 2013

BANKING EDUCATION PROGRAM IN 2013

Program Edukasi Perbankan di SMK Muhammadiyah 2,

Banking Education Program in SMK Muhammadiyah 2,

Jakarta

Jakarta

Tanggal 16 Mei 2013, Bank Resona Perdania menyelenggarakan

On May 16 2013, Bank Resona Perdania held Banking Eduction

Program Edukasi Perbankan kepada Pelajar di Sekolah

Program for Students in Vocational School (Sekolah Menengah

Menengah Kejuruan (SMK) Muhammadiyah 2 Jakarta. Pada

Kejuruan – SMK) Muhammadiyah 2 Jakarta. In this event, the Bank

kegiatan ini, Bank Resona Perdania memberikan edukasi

provided education on common banking products and services.

mengenai produk dan jasa bank secara umum. Pada

In this occasion, one notebook had been handed to the school to

kesempatan ini juga telah diserahkan satu buah notebook

support the learning activities in SMK Muhammadiyah 2 as well as

untuk mendukung kegiatan belajar di SMK Muhammadiyah

a form of implementation of Corporate Social Responsibility (CSR)

Corporate

program. Bank Resona Perdania would strive to improve public

Social Responsibility (CSR). Bank Resona Persania akan terus

conscience on banking in the hope for contributing in providing

meningkatkan kesadaran publik mengenai perbankan dan

banking education to the communities.

2

sekaligus

sebagai

implementasi

program

berharap dapat berkontribusi dalam memberikan edukasi perbankan kepada masyarakat. Program Edukasi Perbankan Bank Resona Perdania ke SMA

Banking Education Program of Bank Resona Perdania in

Islam Said Na’um Jakarta

Na’um Islamic Senior High School Jakarta

Tanggal 19 September 2013, Bank Resona Perdania kembali

On September 19, 2013, Bank Resona Perdania held Banking

menyelenggarakan Program Edukasi Perbankan kepada

Education Program for the students of Islamic Senior High

siswa/i di Sekolah Menengah Atas (SMA) Islam Said Naum

School Said Naum Jakarta. The banking education was aimed to

Jakarta. Kegiatan edukasi perbankan tersebut bertujuan untuk

increase the students’ understanding on banking products and

meningkatkan pemahaman siswa mengenai produk dan jasa

services, building the students’ interest in banking /”Bank Minded

perbankan, membangun minat siswa/i pada perbankan / “Bank

Awareness” and improve the students’ awareness of prudential

Minded Awareness” dan meningkatkan kesadaran siswa/i

aspects in transaction. The event was a success and was accepted

mengenai aspek kehati-hatian dalam bertransaksi. Edukasi

enthusiastically by the students as observed from the students’

perbankan tersebut berjalan dengan baik dan diterima oleh

participation in asking questions on banking products and

para siswa/i dengan cukup antusias. Terlihat dari partisipasi

services. In this event, the Bank gave one notebook to support

siswa/i bertanya seputar perbankan mengenai produk dan

the learning activities in Islamic Senior High School Said Naum,

jasa bank. Pada kesempatan ini juga diserahkan satu buah

as well as an implementation of Corporate Social Responsibility

notebook untuk mendukung kegiatan belajar di SMA Islam

(CSR) program.

Said Naum sekaligus sebagai implementasi program Corporate Social Responsibility (CSR).


105

Laporan Keuangan Konsolidasi dan Informasi Tambahan

Consolidated Financial Statement and Supplementary Information

Halaman ini sengaja dikosongkan This page is intentionally left blank

P.T. BANK RESONA PERDANIA DAN ENTITAS ANAK /AND ITS SUBSIDIARY LAPORAN KEUANGAN KONSOLIDASIAN / CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013 / FOR THE YEAR ENDED DECEMBER 31, 2013

DAN LAPORAN AUDITOR INDEPENDEN/ AND INDEPENDENT AUDITORS’ REPORT


109

P.T. BANK RESONA PERDANIA DAN ENTITAS ANAK DAFTAR ISI

P.T. BANK RESONA PERDANIA AND ITS SUBSIDIARY TABLE OF CONTENTS Halaman/ Page

LAPORAN KEUANGAN KONSOLIDASIAN Pada tanggal 31 Desember 2013 serta untuk tahun yang berakhir pada tanggal tersebut

CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2013 and for the year then ended

Laporan Posisi Keuangan Konsolidasian

3

Consolidated Statement of Financial Position

Laporan Laba Rugi Komprehensif Konsolidasian

5

Consolidated Statement of Comprehensive Income

Laporan Perubahan Ekuitas Konsolidasian

6

Consolidated Statement of Changes in Equity

Laporan Arus Kas Konsolidasian

7

Consolidated Statement of Cash Flows

Catatan atas Laporan Keuangan Konsolidasian

9

Notes to Consolidated Financial Statements

INFORMASI TAMBAHAN

110

SUPPLEMENTARY INFORMATION

Daftar I : Informasi Laporan Posisi Keuangan Tersendiri Entitas Induk

110

Schedule I

Daftar II : Informasi Laporan Laba Rugi Komprehensif Tersendiri Entitas Induk

112

Schedule II : Parent Entity’s Statement of Comprehensive Income

Daftar III : Informasi Laporan Perubahan Ekuitas Tersendiri Entitas Induk

113

Schedule III : Parent Entity’s Statement of Changes in Equity

Daftar IV : Informasi Laporan Arus Kas Tersendiri Entitas Induk

114

Schedule IV : Parent Entity’s Statement of Cash Flows


: Parent Entity’s Statement of Financial Position


111

112


P.T. BANK RESONA PERDANIA DAN ENTITAS ANAK LAPORAN POSISI KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013

P.T. BANK RESONA PERDANIA AND ITS SUBSIDIARY CONSOLIDATED STATEMENTS OF FINANCIAL POSITION DECEMBER 31, 2013 Catatan/ Notes

2013 Rp

2012 Rp ASSETS

ASET Kas Giro pada Bank Indonesia

5

Giro pada Bank Lain Pihak berelasi Pihak ketiga Jumlah

6 35

Penempatan pada Bank Indonesia dan Bank Lain Pihak ketiga Bunga yang belum diamortisasi Jumlah Efek-efek Pihak ketiga Pendapatan dan biaya yang belum diamortisasi Jumlah Tagihan Derivatif - Pihak ketiga Kredit Pihak ketiga Cadangan kerugian penurunan nilai Bersih

25.246.649.960

18.079.790.314

874.510.815.723

672.666.006.456

Demand Deposits with Bank Indonesia

6.316.572.336 852.678.575.413 858.995.147.749

19.307.922.842 554.492.093.214 573.800.016.056

Demand Deposits with Other Banks Related parties Third parties Total

7

1.724.590.000.000 (222.918.816) 1.724.367.081.184

1.662.226.000.000 (162.371.795) 1.662.063.628.205

8

274.571.778.230 (3.861.454.790) 270.710.323.440

198.095.233.687 (3.620.379.025) 194.474.854.662

9

36.994.833.601

13.859.654.884

Cash

Placements with Bank Indonesia and Other Banks Third parties Unamortized interest Total Securities Third parties Unamortized interest income and expenses Total Derivative Receivables - Third parties Loans Third parties Allowance for impairment losses Net

10

9.711.393.550.236 (75.295.888.611) 9.636.097.661.625

8.254.566.328.881 (100.368.274.176) 8.154.198.054.705

11

189.855.682.189

196.185.496.158

Acceptances Receivable - Third parties

12

329.613.535.197 (118.429.818) 329.495.105.379

322.900.630.587 (134.045.350) 322.766.585.237

Finance Lease Receivables Third parties Allowance for impairment losses Net

Piutang Pembiayaan Konsumen Pihak ketiga Cadangan kerugian penurunan nilai Bersih

572.869.935 (157.740) 572.712.195

843.015.574 (275.349) 842.740.225

Tagihan Anjak Piutang Pihak ketiga Cadangan kerugian penurunan nilai Bersih

38.402.449.215 (10.020.570) 38.392.428.645

8.057.408.455 (2.632.731) 8.054.775.724

Factoring Receivables Third parties Allowance for impairment losses Net

71.934.400.650

7.264.382.301

Prepaid Expenses

Tagihan Akseptasi - Pihak ketiga Piutang Sewa Pembiayaan Pihak ketiga Cadangan kerugian penurunan nilai Bersih

Biaya Dibayar di Muka Aset Tidak Lancar Yang Dimiliki Untuk Dijual

13 13,14

Aset Tetap Biaya perolehan Akumulasi penyusutan Jumlah tercatat

14

Aset Lain-Lain

15

JUMLAH ASET

-

Consumer Financing Receivables Third parties Allowance for impairment losses Net

123.998.675.000

Non Current Assets Held for Sale

48.095.584.111 (34.809.349.648) 13.286.234.463

40.107.161.030 (31.408.854.831) 8.698.306.199

Premises and Equipments Cost Accumulated depreciation Carrying amount

48.002.299.408

13.896.490.273

14.118.461.376.211

11.970.849.456.399

Lihat catatan atas laporan keuangan konsolidasian yang merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.

Other Assets TOTAL ASSETS

See accompanying notes to consolidated financial statements which are an integral part of the consolidated financial statements.


-3-

113

P.T. BANK RESONA PERDANIA DAN ENTITAS ANAK LAPORAN POSISI KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 (Lanjutan)

P.T. BANK RESONA PERDANIA AND ITS SUBSIDIARY CONSOLIDATED STATEMENTS OF FINANCIAL POSITION DECEMBER 31, 2013 (Continued) Catatan/ Notes

2013 Rp

2012 Rp

LIABILITAS DAN EKUITAS

LIABILITIES AND EQUITY

LIABILITAS

LIABILITIES

Liabilitas Segera

16

2.967.330.086

75.980.828.870

Simpanan Pihak berelasi Pihak ketiga Jumlah

17 35

Simpanan dari Bank Lain Pihak berelasi Pihak ketiga Jumlah

18 35

Liabilitas Derivatif - Pihak ketiga

216.924.292 6.780.206.706.606 6.780.423.630.898

96.546.035 5.433.319.684.774 5.433.416.230.809

1.320.269.585 365.100.000.000 366.420.269.585

96.900.018.785 751.000.000.000 847.900.018.785

9

23.270.977.632

7.823.961.247

Liabilitas Akseptasi - Pihak ketiga

11

189.855.682.189

197.214.506.867

Acceptances Payable - Third parties

Surat Berharga yang Diterbitkan - Bersih

19

448.153.449.532

597.388.162.729

Securities Issued - Net

20,32

24.472.922.000

18.635.953.512

2.729.076.500.000 1.105.935.945.000 3.835.012.445.000

1.336.167.300.000 1.318.778.824.250 2.654.946.124.250

Utang Pajak

Liabilities Payable Immediately Deposits Related parties Third parties Total Deposits from Other Banks Related parties Third parties Total Derivative Payables - Third parties

Taxes Payable

Pinjaman yang Diterima Pihak berelasi Pihak ketiga Jumlah

21 35

Biaya Masih Harus Dibayar

22

41.416.701.558

36.342.773.563

Accrued Expenses

Liabilitas Pajak Tangguhan

32

33.767.874.850

26.877.480.210

Deferred Tax Liabilities

Liabilitas Imbalan Pasca Kerja

23

238.643.280

188.969.806

Liabilitas Lain-Lain

13

10.696.617.482

159.317.673.224

Other Liabilities

11.756.696.544.092

10.056.032.683.872

Total Liabilities

Jumlah Liabilitas

Borrowings Related parties Third parties Total

Post-Employment Benefits Obligation

EKUITAS

EQUITY

Modal Saham - nilai nominal Rp 100.000 per saham Modal dasar - 5.000.000 saham Modal ditempatkan dan disetor 2.850.000 saham Tambahan Modal Disetor

Capital Stock - Rp 100,000 par value per share Authorized - 5,000,000 shares Issued and paid-up - 2,850,000 shares Additional Paid-in Capital Additional Paid-in Capital Difference in Value from Restructuring Transaction among Entities under Common Control Difference in Value from Restructuring Transaction among Entities under Common Control Retained Earnings Appropriated Unappropriated Equity Attributable to Equity Holders of the Parent Entity

24

Agio Saham Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali

25

Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali Saldo Laba Ditentukan penggunaannya Belum ditentukan penggunaannya Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk Kepentingan Non-Pengendali Jumlah Ekuitas JUMLAH LIABILITAS DAN EKUITAS

285.000.000.000

285.000.000.000

116.788.145.625

116.788.145.625

(13.631.394.437)

-

(13.631.394.437)

1.407.440.515.883 566.159.452.946

1.158.845.757.883 367.806.949.621

2.361.756.720.017

1.914.809.458.692

8.112.102

7.313.835

2.361.764.832.119

1.914.816.772.527

14.118.461.376.211

11.970.849.456.399


114

-

Non-Controlling Interest Total Equity TOTAL LIABILITIES AND EQUITY



-4-

P.T. BANK RESONA PERDANIA DAN ENTITAS ANAK LAPORAN LABA RUGI KOMPREHENSIF KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013

2013 Rp PENDAPATAN DAN BEBAN OPERASIONAL Pendapatan Bunga Bunga yang diperoleh Provisi dan komisi

693.482.556.587 15.812.479.057

Jumlah pendapatan bunga

709.295.035.644

Beban Bunga Bunga yang dibayar Provisi dan komisi Premi penjaminan

242.185.698.307 2.230.398.223 12.092.474.696

Jumlah beban bunga Pendapatan Bunga - Bersih

P.T. BANK RESONA PERDANIA AND ITS SUBSIDIARY CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME FOR THE YEAR ENDED DECEMBER 31, 2013 Catatan/ Notes

2012 Rp

640.851.176.356 13.978.320.055

OPERATING REVENUES AND EXPENSES Interest Revenues Interest earned Fees and commissions

654.829.496.411

Total interest revenues

234.897.298.515 1.968.046.149 11.017.465.674

Interest Expenses Interest incurred Fees and commissions Guarantee premium

256.508.571.226

247.882.810.338

Total interest expenses

452.786.464.418

406.946.686.073


Pendapatan dan Beban Operasional Lainnya Pendapatan operasional lainnya Keuntungan transaksi mata uang asing - bersih Provisi dan komisi lainnya Lain-lain - bersih

100.396.467.788 34.579.099.382 4.330.593.735

Jumlah Pendapatan Operasional Lainnya

139.306.160.905

26

27 41

Other Operating Revenues and Expenses Other operating revenues

28

76.002.910.250 29.597.377.808 2.566.646.537

108.166.934.595

Gain on foreign exchange - net Other fees and commissions Others - net

Total Other Operating Revenues

Beban cadangan kerugian penurunan nilai

81.647.155.728

29

2.142.020.506

Beban Operasional Lainnya Umum dan administrasi Tenaga kerja Provisi dan komisi lainnya

83.736.111.579 81.245.113.780 12.793.862.603

30 31

63.508.523.609 69.579.106.847 12.342.032.642

Other Operating Expenses General and administrative Personnel Other fees and commissions Total Other Operating Expenses

Jumlah Beban Operasional Lainnya

177.775.087.962

145.429.663.098

Beban Operasional Lainnya - Bersih

120.116.082.785

39.404.749.009

LABA OPERASIONAL

332.670.381.633

367.541.937.064

PENDAPATAN (BEBAN) NON OPERASIONAL Keuntungan (kerugian) atas penjualan aset tetap Keuntungan atas penjualan aset tidak lancar yang dimiliki untuk dijual Pendapatan sewa Lain-lain - bersih

266.689.625.254 2.510.364.139 511.903.757

Jumlah Pendapatan Non Operasional Bersih

269.509.137.540

LABA SEBELUM BEBAN PAJAK

602.179.519.173

BEBAN PAJAK - BERSIH

(202.755.610)

85.206.559.581

14 13

LABA BERSIH DAN JUMLAH LABA KOMPREHENSIF YANG DAPAT DIATRIBUSIKAN KEPADA : Pemilik entitas induk Kepentingan non pengendali

LABA PER SAHAM DASAR/DILUSIAN

INCOME FROM OPERATIONS

2.761.000.439 (210.949.553) 2.583.837.250

Total Non Operating Revenues - Net

92.966.103.316

LABA BERSIH TAHUN BERJALAN DAN JUMLAH LABA KOMPREHENSIF

Other Operating Expenses - Net

NON-OPERATING REVENUES (EXPENSES) Gain (loss) on sale of premises and equipment Gain on sale of non current assets held for sale Rental income Others - net

33.786.364

370.125.774.314 32

Provision for allowance for impairment losses

INCOME BEFORE TAX EXPENSE TAX EXPENSE - NET NET PROFIT FOR THE YEAR AND

516.972.959.592

277.159.670.998

516.971.761.325 1.198.267 516.972.959.592 181.394

277.158.559.860 1.111.138 277.159.670.998 33


97.249

TOTAL COMPREHENSIVE INCOME

NET INCOME AND TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO : Equity holders Non-controlling interest

BASIC/DILUTED EARNINGS PER SHARE


Lihat catatan atas laporan keuangan


-5-

115


-

-

-

-

116.788.145.625

-

-

34

285.000.000.000

-

-

25 34

116.788.145.625

-

-

34

285.000.000.000

-

-

116.788.145.625

(13.631.394.437)

-

-

(13.631.394.437) -

-

-

-

-

-

-

-

-

13.631.394.437 -

(13.631.394.437)

-

-

-

(13.631.394.437)

Additional Paid in Capital Selisih Nilai Transaksi Selisih Nilai Transaksi Restrukturisasi Entitas Restrukturisasi Entitas Sepengendali/ Sepengendali/ Difference in Value Difference in Value from Restructuring from Restructuring Agio Saham/ Transaction among Transaction among Additional Entities under Entities under paid-in capital Common Control Common Control Rp Rp Rp

Tambahan Modal Disetor/

34

285.000.000.000

Modal Saham/ Paid-up Capital Rp


Saldo per 31 Desember 2013

Selisih nilai transaksi restrukturisasi entitas sepengendali disajikan sebagai tambahan modal disetor Dividen tunai Kepentingan non pengendali atas aset bersih entitas anak Pembentukan cadangan umum Laba bersih tahun berjalan dan jumlah laba komprehensif


Dividen tunai Kepentingan non pengendali atas aset bersih entitas anak Pembentukan cadangan umum Laba bersih tahun berjalan dan jumlah laba komprehensif

Saldo per 1 Januari 2012

Catatan/ Note

P.T. BANK RESONA PERDANIA DAN ENTITAS ANAK LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013

116 -6-

1.407.440.515.883

-

248.594.758.000

-

1.158.845.757.883

-

196.653.016.733

-

962.192.741.150

566.159.452.946

516.971.761.325

(248.594.758.000)

(70.024.500.000)

367.806.949.621

277.158.559.860

(196.653.016.733)

(62.985.000.000)

350.286.406.494

Saldo Laba/Retained Earnings Ditentukan Belum Ditentukan Penggunaannya/ Penggunaannya/ Appropriated Unappropriated Rp Rp

2.361.756.720.017

516.971.761.325

-

(70.024.500.000)

1.914.809.458.692

277.158.559.860

-

(62.985.000.000)

1.700.635.898.832

(319.783)

(400.000)

8.112.102

1.198.267

-

-

7.313.835

1.111.138

-

-

6.522.480

Ekuitas yang Dapat Diatribusikan ke Pemilik Entitas Induk/ Equity Attributable to Kepentingan Equity Holders Non-pengendali/ of the Parent Entity Non-controlling Interest Rp Rp

(319.783)

(400.000)

Balance as of December 31, 2013

Differences in value of restructuring transactions among entities under common control presented as additional paid-in capital Cash dividends Net assets of subsidiaries attributable to non-controlling interest Appropriation for general reserve Net profit for the year and total comprehensive income


Cash dividends Net assets of subsidiaries attributable to non-controlling interest Appropriation for general reserve Net profit for the year and total comprehensive income

Balance as of January 1, 2012


2.361.764.832.119

516.972.959.592

-

(70.024.500.000)

1.914.816.772.527

277.159.670.998

-

(62.985.000.000)

1.700.642.421.312

Jumlah Ekuitas/ Total Equity Rp

P.T. BANK RESONA PERDANIA AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY FOR THE YEAR ENDED DECEMBER 31, 2013

P.T. BANK RESONA PERDANIA DAN ENTITAS ANAK LAPORAN ARUS KAS KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013

P.T. BANK RESONA PERDANIA AND ITS SUBSIDIARY CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2013 2013 Rp

ARUS KAS DARI AKTIVITAS OPERASI Laba sebelum beban pajak Penyesuaian untuk: Pendapatan bunga Beban bunga Beban cadangan kerugian penurunan nilai Penyusutan aset tetap dan aset lain-lain Beban imbalan pasca kerja Kerugian (keuntungan) atas penjualan aset tetap Keuntungan atas penjualan aset tidak lancar tersedia untuk dijual Selisih kurs atas cadangan kerugian penurunan nilai Amortisasi atas biaya emisi

2012 Rp

602.179.519.173

370.125.774.314

(693.482.598.104) 242.185.739.824

(640.851.176.356) 234.897.298.515

81.647.155.728

2.142.020.506

3.844.761.590 10.992.453.631 202.755.610

6.071.403.595 9.207.039.100 (33.786.364)

(266.689.625.254)

-

CASH FLOWS FROM OPERATING ACTIVITIES Income before tax expense Adjustments for: Interest revenue Interest expense Provision for allowance for impairment losses Depreciation of premises and equipment and other assets Post-employment benefits expense Loss (gain) on sale of premises and equipment Gain on sale of non-current assets held for sale Net foreign exchange loss on allowance for impairment losses Amortization of issuance cost

3.888.788.738 1.914.786.802

4.359.324.491 1.547.728.966

(13.316.262.262)

(12.534.373.233)

(68.364.000.000) (1.567.443.896.688) (23.135.178.717) 6.329.813.969 (6.712.904.609) 270.145.639 (30.345.040.760) (91.152.439.278) (73.013.498.784) 1.347.007.400.089 15.447.016.385 4.805.453.377 (7.358.824.678) (10.942.780.157) (102.130.426.190)

(56.975.972.051) (1.233.521.235.052) (6.193.855.161) 64.666.273.291 (44.323.541.907) 1.169.415.194 1.442.591.545 5.868.697.368 74.539.716.984 505.506.205.786 2.881.736.827 1.763.443.333 (63.637.262.582) (9.156.325.708) 196.215.451.106

Kas yang Digunakan untuk Aktivitas Operasi Pembayaran pajak penghasilan Bunga yang diterima Bunga yang dibayar

(620.055.422.664) (77.284.649.830) 685.859.209.898 (283.602.441.382)

(572.289.034.260) (80.717.594.254) 635.850.946.649 (271.240.072.078)

Cash Used in Operating Activities Income tax paid Interest received Interest paid

Kas Bersih Digunakan Untuk Aktivitas Operasi

(295.083.303.978)

(288.395.753.943)

Net Cash Used In Operating Activities

(76.235.468.778)

(141.379.572.205)

Arus kas operasi sebelum perubahan modal kerja Perubahan modal kerja: Penempatan pada Bank Indonesia dan bank lain Kredit Tagihan derivatif Tagihan akseptasi Piutang sewa pembiayaan Piutang pembiayaan konsumen Tagihan anjak piutang Aset lain-lain Liabilitas segera Simpanan Liabilitas derivatif Utang pajak Liabilitas akseptasi Liabilitas imbalan pasca kerja Liabilitas lain-lain

ARUS KAS DARI AKTIVITAS INVESTASI Penempatan efek-efek Hasil penjualan aset tetap Hasil penjualan aset tidak lancar tersedia untuk dijual Perolehan aset tetap

16.602.153 390.688.300.254 (8.652.047.617)

Kas Bersih Diperoleh dari (Digunakan untuk) Aktivitas Investasi

305.817.386.012


33.786.364 (6.711.109.108)

(148.056.894.949)

Operating cash flows before changes in working capital Changes in working capital: Placements with Bank Indonesia and other banks Loans Derivative receivables Acceptances receivable Finance lease receivables Consumer financing receivables Factoring receivables Other assets Liabilities payable immediately Deposits Derivative payables Taxes payable Acceptances payable Post-employment benefits obligation Other liabilities

CASH FLOWS FROM INVESTING ACTIVITIES Placement in securities Proceeds from sale of premises and equipment Proceeds from sale of non-current assets held for sale Acquisitions of premises and equipment Net Cash Provided by (Used in) Investing Activities



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117

P.T. BANK RESONA PERDANIA DAN ENTITAS ANAK LAPORAN ARUS KAS KONSOLIDASIAN UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2013 DAN 2012 (Lanjutan)

P.T. BANK RESONA PERDANIA AND ITS SUBSIDIARY CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 (Continued) 2013 Rp

ARUS KAS DARI AKTIVITAS PENDANAAN Kenaikan (penurunan) pinjaman yang diterima Penerimaan (pembayaran) surat berharga yang diterbitkan Kenaikan (penurunan) simpanan dari bank lain Pembayaran dividen Pembayaran dividen tunai entitas anak kepada non-pengendali

2012 Rp

1.180.066.320.750

(174.122.544.650)

(151.149.499.999) (481.479.749.200) (70.024.500.000)

298.670.500.000 620.397.138.110 (62.985.000.000)

(400.000)

(319.783)

CASH FLOWS FROM FINANCING ACTIVITIES Increase(decrease) in borrowings Proceeds from (payment of) securities issued Increase (decrease) in deposits from other banks Dividend payments Payments of subsidiaries' cash dividends to non-controlling interest

Kas Bersih Diperoleh dari Aktivitas Pendanaan

477.412.171.551

681.959.773.677

Net Cash Provided by Financing Activities

KENAIKAN BERSIH KAS DAN SETARA KAS

488.146.253.585

245.507.124.785

NET INCREASE IN CASH AND CASH EQUIVALENTS

KAS DAN SETARA KAS AWAL TAHUN

2.666.383.441.031

2.420.876.316.246

CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR

KAS DAN SETARA KAS AKHIR TAHUN

3.154.529.694.616

2.666.383.441.031

CASH AND CASH EQUIVALENTS AT END OF YEAR

PENGUNGKAPAN TAMBAHAN Kas dan setara kas terdiri dari: Kas Giro pada Bank Indonesia Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain

25.246.649.960 874.510.815.723 858.995.147.749

18.079.790.314 672.666.006.456 573.800.016.056

1.395.777.081.184

1.401.837.628.205

SUPPLEMENTAL DISCLOSURES Cash and cash equivalents consist of: Cash Demand deposits with Bank Indonesia Demand deposits with other banks Placements with Bank Indonesia and other banks

Jumlah

3.154.529.694.616

2.666.383.441.031

Total


118



-8-

P.T. BANK RESONA PERDANIA DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2013

1.

P.T. BANK RESONA PERDANIA AND ITS SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2013

UMUM a.

1.

Pendirian dan Informasi Umum

GENERAL a.

Establishment and General Information

P.T. Bank Resona Perdania (Bank) didirikan berdasarkan akta No. 104 tanggal 31 Desember 1953 dari Raden Meester Soewandi, S.H., notaris di Jakarta. Akta pendirian tersebut telah disahkan oleh Menteri Kehakiman Republik Indonesia dengan Surat Keputusan No. J.A.5/15/11 tanggal 15 Pebruari 1956 dan diumumkan dalam Berita Negara Republik Indonesia No. 168, Tambahan No. 17 tanggal 28 Pebruari 1956.

P.T. Bank Resona Perdania (the “Bank”) was established by virtue of deed No. 104 dated December 31, 1953 of Raden Meester Soewandi, S.H., notary public in Jakarta. The deed of establishment was approved by the Minister of Justice of the Republic of Indonesia through Decision Letter No. J.A.5/15/11 dated February 15, 1956 and was published in State Gazette of the Republic of Indonesia No. 168, Supplement No. 17 dated February 28, 1956.

Berdasarkan Surat Keputusan Menteri Keuangan Republik Indonesia No. 260486/UMII tanggal 23 Desember 1957, Bank memperoleh izin usaha untuk beroperasi sebagai bank umum dan berdasarkan Surat Keputusan Bank Indonesia No. 1/2KEP/DIR tanggal 28 Pebruari 1969 telah disetujui menjadi Bank Devisa.

Based on the Minister of Finance of the Republic of Indonesia’s Decision Letter No. 260486/UMII dated December 23, 1957, the Bank obtained its license to operate as a commercial bank. Pursuant to Bank Indonesia’s Decree No. 1/2KEP/DIR dated February 28, 1969, the Bank’s status was upgraded to a foreign exchange bank.

Sehubungan dengan penggabungan usaha antara The Daiwa Bank Limited selaku pemegang saham mayoritas Bank dengan The Asahi Bank Limited dimana dalam penggabungan usaha tersebut nama The Daiwa Bank Limited, berubah menjadi “Resona Bank Limited”, maka berdasarkan akta perubahan anggaran dasar perseroan No. 15 tanggal 11 April 2003 yang dibuat oleh Notaris Hendra Karyadi, S.H., nama Bank telah diubah menjadi “PT Bank Resona Perdania”. Perubahan Anggaran Dasar tersebut telah disetujui oleh Menteri Kehakiman Republik Indonesia dengan Surat Keputusan No.C-09311HT.01.04.TH.2003 tanggal 29 April 2003 dan diumumkan dalam Berita Negara Republik Indonesia No. 6, tambahan No. 756 tanggal 20 Januari 2004.

In connection with the merger of the Bank’s majority shareholder, The Daiwa Bank Limited, with The Asahi Bank Limited where the majority shareholder’s name was changed to Resona Bank Limited, the Bank’s name was changed to PT Bank Resona Perdania, based on the amendment of the Bank’s Articles of Association No. 15 dated April 11, 2003 of Notary Hendra Karyadi, S.H., which have been approved by the Minister of Justice through Decision Letter No. C-09311 HT.01.04.TH.2003 dated April 29, 2003, and published in State Gazette of the Republic of Indonesia No. 6, Supplement No. 756 dated January 20, 2004.

Anggaran dasar Bank telah mengalami beberapa kali perubahan, yang terakhir dengan Akta No. 6 tanggal 26 Nopember 2013 dari Muliani, S.H., M.kn., notaris di Jakarta mengenai pemindahan tempat kedudukan Perseroan. Perubahan anggaran dasar tersebut telah disetujui oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat Keputusan No. AHU-67009.A.H.01.02 tanggal 19 Desember 2013.

The Bank’s articles of association have been amended several times, the latest by Deed No. 6 dated November 26, 2013 of Muliani, S.H., M.kn., notary in Jakarta, pertaining to the translocation of domicile of the Company. Such amendments were approved by the Minister of Law and Human Rights of the Republic of Indonesia in Decision Letter No. AHU-67009.A.H.01.02 dated December 19, 2013.

Sesuai dengan pasal 3 anggaran dasar Bank, ruang lingkup kegiatan Bank adalah melakukan usaha di bidang perbankan. Bank mulai beroperasi secara komersial pada bulan Pebruari 1958.

In accordance with article 3 of the Bank’s Articles of Association, the scope of its activities is to engage in the banking industry. The Bank started its commercial activities in February 1958.


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119

P.T. BANK RESONA PERDANIA DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2013 (Lanjutan)

P.T. BANK RESONA PERDANIA AND ITS SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2013 (Continued)

Kantor pusat Bank berlokasi di Menara Mulia Lt. 5&6, Suite 501 dan 601, Jl. Jenderal Gatot Subroto Kav. 9-11, Karet Semanggi Setiabudi, Jakarta 12930 Indonesia. Bank mempunyai dua kantor cabang di Surabaya dan Bandung serta tiga kantor cabang pembantu berlokasi di Cikarang, Karawang dan Cibitung.

The Bank’s head office is located at Menara Mulia 5&6 Floor, Suite 501 and 601, Jl. Jenderal Gatot Subroto Kav. 9-11, Karet Semanggi Setiabudi, Jakarta 12930 Indonesia. The Bank has two branch offices located in Surabaya and Bandung and three sub-branch offices located in Cikarang, Karawang and Cibitung.

Jumlah karyawan Bank pada tanggal 31 Desember 2013 dan 2012 masing-masing adalah 294 dan 281 orang.

As of December 31, 2013 and 2012, the Bank had 294 and 281 employees, respectively.

Susunan pengurus Bank pada tanggal 31 Desember 2013 dan 2012 adalah sebagai berikut:

The members of the Boards of Commissioners and Directors of the Bank as of December 31, 2013 and 2012 are as follows:

2013 Dewan Komisaris Presiden Komisaris Independen Komisaris Independen Komisaris

Dewan Direksi Presiden Direktur Wakil Presiden Direktur Direktur

2012

Didi Nurulhuda Abdul Haris Hartanto Cheng Shui-Hee, Garry Atsushi Tahara

Board of Commissioners Didi Nurulhuda Independent President Commissioner Abdul Haris Hartanto Independent Commissioner Cheng Shui-Hee, Garry Commissioner Atsushi Tahara

Akihiro Miyamoto Shiro Saito Jojo Prajoga* Marie Ito Iding Suherdi Masahiro Ishii Muhammad Akbar

Akihiro Miyamoto Shiro Saito Jojo Prajoga* Marie Ito Iding Suherdi Masahiro Ishii Muhammad Akbar

Board of Directors President Director Vice President Director Directors

* Direktur yang membawahkan Fungsi Kepatuhan / Director in-charge for Compliance Function

b.

2.

Entitas Anak

b.

Bank memiliki, secara langsung, lebih dari 50% saham entitas anak berikut ini :

The Company has ownership interest of more than 50%, directly in the following Subsidiary:

a.

Domisili/ Domicile

Jenis Usaha/ Nature of Business

P.T. Resona Indonesia Finance (RIF)

Jakarta

Perusahaan pembiayaan/ Finance Company

2.

Standar yang berlaku efektif pada tahun berjalan

99,99%

Jumlah Aset/Total Assets 2013 2012 Rp Rp 460.921.019.510

387.427.974.180

ADOPTION OF NEW AND REVISED STATEMENTS OF FINANCIAL ACCOUNTING STANDARDS (“PSAK”) AND INTERPRETATION OF PSAK (“ISAK”) a.

Dalam tahun berjalan, Bank dan entitas anak telah menerapkan semua standar baru dan revisi serta interpretasi yang dikeluarkan oleh Dewan Standar Akuntansi Keuangan dari Ikatan Akuntan Indonesia yang relevan dengan operasinya dan efektif untuk periode akuntansi yang dimulai pada tanggal 1 Januari 120

Persentase Pemilikan/ Percentage of Ownership

Entitas Anak/ Subsidiary

PENERAPAN STANDAR AKUNTANSI KEUANGAN BARU DAN REVISI (PSAK) DAN STANDAR AKUNTANSI INTERPRETASI KEUANGAN (ISAK)

Consolidated Subsidiary

Standards effective in the current period In the current year, the Bank and its subsidiary have adopted all of the new and revised standards and interpretations issued by the Financial Accounting Standard Board of the Indonesian Institute of Accountants that are relevant to their operations and effective for accounting


- 10 -



2013.  PSAK 38 (revisi 2012), Kombinasi Bisnis Entitas Sepengendali





Standar revisi ini memberikan ruang lingkup lebih sempit yang hanya mencakup transaksi kombinasi bisnis dimana standar sebelumnya mencakup transaksi tertentu antara entitas yang berada di bawah pengendalian yang sama yang belum tentu merupakan kombinasi bisnis. Standar revisi ini mengacu pada PSAK 22, Kombinasi Bisnis dalam menentukan apa yang merupakan pengertian bisnis.

This revised standard provides a narrower scope as it only covers business combination transactions between entities under common control, whereas the previous standard covered certain transactions between entities under common control that are not necessarily business combinations. The revised standard refers to PSAK 22, Business Combination, in determining what constitutes a business.

Standar baru ini tetap mempertahankan penerapan metode penyatuan kepemilikan dimana aset dan liabilitas yang diperoleh dalam kombinasi bisnis dicatat oleh pengakuisisi sebesar jumlah tercatatnya. Selisih antara jumlah imbalan yang dialihkan dan jumlah tercatat dari setiap transaksi kombinasi bisnis yang sebelumnya dicatat sebagai selisih nilai transaksi restrukturisasi entitas sepengendali (SNTRES) di ekuitas sekarang disajikan sebagai bagian dari Tambahan Modal Disetor.

The new standard retains the application of the pooling of interest method where assets and liabilities acquired in the business combination are recorded by the acquirer at their book values. The difference between the transfer price and the book value of the business combination which was previously recorded under equity as Difference in the Value of Restructuring Transactions of Entities Under Common Control (SNTRES) is now presented as Additional Paid in Capital.

Standar sebelumnya mengharuskan SNTRES diakui dalam laba rugi ketika hilangnya sepengendalian atau pelepasan aset, liabilitas, saham, atau instrumen kepemilikan lain ke pihak lain yang tidak sepengendali. Di dalam standar revisi, selisih antara jumlah imbalan yang dialihkan dan jumlah aset neto yang diperoleh akan selalu tetap disajikan sebagai Tambahan Modal Disetor pengakuisisi dan tidak akan diakui ke laba rugi .

The previous standard requires the recycling of the SNTRES to profit and loss where the relevant entities are no longer under common control or when the corresponding assets, liabilities, shares, or other ownership instruments are transferred to an entity which is not under common control. Under the revised standard, the difference between the transfer price and the net assets acquired will always remain as part of the acquirer’s Additional Paid In Capital, and should not be recycled to profit and loss.

Standar revisi ini diterapkan secara prospektif pada atau setelah tanggal 1 Januari 2013. Pada saat penerapan awal, saldo SNTRES disajikan sebagai bagian dari Tambahan Modal Disetor.

The revised standard is applied prospectively on or after January 1, 2013. Upon initial application, the balance of the SNTRES is presented as Additional Paid in Capital.

Penyesuaian PSAK 60, Keuangan: Pengungkapan



Instrumen

Standar ini mensyaratkan pengungkapan antara lain deskripsi agunan yang dimiliki entitas sebagai jaminan, dan peningkatan kualitas kredit lain, dan dampak keuangannya (misalnya kuantifikasi sejauh mana agunan dan peningkatan kualitas kredit lain dalam memitigasi risiko kredit) dengan mengacu pada jumlah terbaik yang mencerminkan eksposur maksimum terhadap risiko kredit. b.

Amendment to PSAK Instruments: Disclosure

60,

Financial

Among other things, the standard requires the disclosures of the description of collateral held as security and of other credit enhancements, and their financial effect (e.g., quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk.

Standar dan interpretasi telah diterbitkan tapi belum diterapkan i.

periods beginning on January 1, 2013. PSAK 38 (revised 2012), Business Combination of Entities Under Common Control

c.

Efektif untuk periode yang dimulai pada atau setelah 1 Januari 2014 adalah:  ISAK 27, Pengalihan Aset dari Pelanggan

b.

Standards and interpretation in issue not yet adopted i.

Effective for periods beginning on or after January 1, 2014 :  ISAK 27, Transfers of Assets from Customers 2013 Annual Report • PT Bank Resona Perdania

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121


 ii.



ISAK 28, Pengakhiran Liabiltas Keuangan dengan Instrumen Ekuitas

Efektif untuk periode yang dimulai pada atau setelah 1 Januari 2015 adalah:  PSAK 1 (revisi 2013), Penyajian Laporan Keuangan  PSAK 4 (revisi 2013), Laporan Keuangan Tersendiri  PSAK 24 (revisi 2013), Imbalan Kerja PSAK 65, Laporan Keuangan Konsolidasian PSAK 67, Pengungkapan Kepentingan dalam Entitas Lain PSAK 68, Pengukuran Nilai Wajar

Sampai dengan tanggal penerbitan laporan keuangan konsolidasian, manajemen sedang mengevaluasi dampak dari standar dan interpretasi terhadap laporan keuangan konsolidasian.

As of the issuance date of the consolidated financial statements, management is evaluating the effect of these standard and interpretation on the consolidated financial statements.

 

ii.

KEBIJAKAN AKUNTANSI a.

3.

Pernyataan Kepatuhan

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a.

Laporan keuangan konsolidasian telah disusun sesuai dengan Standar Akuntansi Keuangan di Indonesia.

b.

122

ISAK 28, Extinguishing Financial Liabilities with Equity Instruments

Effective for periods beginning on or after January 1, 2015:  PSAK 1 (revised 2013), Presentation of Financial Statements  PSAK 4 (revised 2013), Separate Financial Statements  PSAK 24 (revised 2013), Employee Benefits  PSAK 65, Consolidated Financial Statements  PSAK 67, Disclosures of Interests in Other Entities  PSAK 68, Fair Value Measurements



3.


Statement of compliance The consolidated financial statements have been prepared in accordance with Indonesian Financial Accounting Standards. These financial statements are not intended to present the financial position, result of operations and cash flows in accordance with accounting principles and reporting practices generally accepted in other countries and jurisdictions.

Dasar Penyusunan

b.

Basis of Preparation

Dasar penyusunan laporan keuangan konsolidasian, kecuali untuk laporan arus kas konsolidasian adalah dasar akrual. Mata uang yang digunakan untuk penyajian laporan keuangan konsolidasian adalah mata uang Rupiah. Laporan keuangan konsolidasian disusun berdasarkan nilai historis, kecuali beberapa akun tertentu disusun berdasarkan pengukuran lain sebagaimana diuraikan dalam kebijakan akuntansi masing-masing akun tersebut.

The consolidated financial statements, except for the consolidated statements of cash flows, have been prepared under the accrual basis of accounting. The presentation currency of the consolidated financial statements is the Indonesian Rupiah while the measurement basis is the historical cost, except for certain accounts which are measured on the basis described in the related accounting policies.

Laporan arus kas konsolidasian disusun dengan menggunakan metode tidak langsung dengan mengelompokkan arus kas dalam aktivitas operasi, investasi dan pendanaan. Untuk tujuan penyajian laporan arus kas konsolidasian, kas dan setara kas terdiri dari kas, giro pada Bank Indonesia, giro pada bank lain, penempatan pada Bank Indonesia dan bank lain dan Sertifikat Bank Indonesia yang jatuh tempo dalam waktu tiga bulan atau kurang dari tanggal perolehannya dan yang tidak dijaminkan serta tidak dibatasi penggunaannya.

The consolidated statements of cash flows have been prepared using the indirect method with classifications of cash flows into operating, investing and financing activities. For the purpose of the consolidated statements of cash flows, cash and cash equivalents consist of cash, demand deposits with Bank Indonesia and demand deposits with other banks, placement with Bank Indonesia and other banks and Bank Indonesia Certificates (SBI) with maturities of three months or less from the date of placement and not pledged nor restricted.


- 12 -


c.


Dasar Konsolidasian

c.

Basis of Consolidation

Laporan keuangan konsolidasian menggabungkan laporan keuangan Bank dan entitas yang dikendalikan oleh Bank (entitas anak). Pengendalian dianggap ada apabila Bank mempunyai hak untuk mengatur kebijakan keuangan dan operasional suatu entitas untuk memperoleh manfaat dari aktivitasnya.

The consolidated financial statements incorporate the financial statements of the Bank and the entity controlled by the Bank (its subsidiary). Control is achieved where the Bank has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.

Hasil entitas anak yang diakuisisi atau dijual selama tahun berjalan termasuk dalam laporan laba rugi komprehensif konsolidasian sejak tanggal efektif akuisisi dan sampai dengan tanggal efektif pelepasan.

Income and expenses of subsidiaries acquired or disposed of during the year are included in the consolidated statements of comprehensive income from the effective date of acquisition and up to the effective date of disposal, as appropriate.

Jika diperlukan, penyesuaian dapat dilakukan terhadap laporan keuangan entitas anak agar kebijakan akuntansi yang digunakan sesuai dengan kebijakan akuntansi yang digunakan oleh Bank.

Where necessary, adjustments are made to the financial statements of the subsidiary to bring the accounting policies used in line with those used by the Bank.

Seluruh transaksi intra kelompok usaha, saldo, penghasilan dan beban dieliminasi pada saat konsolidasian.

All intra-group transactions, balances, income and expenses are eliminated on consolidation.

Kepentingan non-pengendali pada entitas anak diidentifikasi secara terpisah dan disajikan dalam ekuitas. Nilai tercatat kepentingan non-pengendali adalah jumlah kepentingan non-pengendali pada pengakuan awal ditambah dengan proporsi kepentingan non-pengendali atas perubahan selanjutnya dalam ekuitas. Seluruh laba rugi komprehensif diatribusikan pada kepentingan non-pengendali bahkan jika hal ini mengakibatkan kepentingan nonpengendali mempunyai saldo defisit.

Non-controlling interests in the subsidiary are identified separately and presented within equity. The carrying amount of noncontrolling interests is the amount of those interests at initial recognition plus noncontrolling interests’ share of subsequent changes in equity. Total comprehensive income is attributed to non-controlling interests even if this results in the noncontrolling interests having a deficit balance.

Perubahan dalam bagian kepemilikan Bank dan entitas anak pada entitas anak yang tidak mengakibatkan hilangnya pengendalian dicatat sebagai transaksi ekuitas. Nilai tercatat kepentingan entitas anak dan kepentingan non-pengendali disesuaikan untuk mencerminkan perubahan bagian kepemilikannya atas entitas anak. Setiap perbedaan antara jumlah kepentingan nonpengendali disesuaikan dan nilai wajar imbalan yang diberikan atau diterima diakui secara langsung dalam ekuitas dan diatribusikan pada pemilik entitas induk.

Changes in the Bank and its subsidiary’s interests in subsidiary that do not result in a loss of control are accounted for as equity transactions. The carrying amounts of the Bank and its subsidiary’s interests and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiary. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognized directly in equity and attributed to owners of the Bank.

Bank telah memilih untuk menyajikan sebagai bagian yang terpisah dalam ekuitas, sisa saldo yang berkaitan dengan pengaruh transaksi modal tahun sebelumnya dari entitas anak dengan pihak ketiga.

The Bank has carried forward and opted to present as a separate item within equity, the remaining balance related to the effect of prior year’s capital transaction of the subsidiary with third parties.


- 13 -

123


d.

124


d.

Kombinasi Bisnis

Business Combinations

Akuisisi entitas anak dan bisnis dicatat dengan menggunakan metode akuisisi. Biaya akuisisi adalah nilai agregat nilai wajar (pada tanggal pertukaran) dari aset yang diperoleh, liabilitas yang terjadi atau ditanggung dan kepentingan non pengendali dari pihak yang diakuisisi. Kepentingan nonpengendali pemegang saham pada awalnya mungkin diukur pada nilai wajar atau pada proporsi kepemilikan kepentingan nonpengendali atas aset neto teridentifikasi dari pihak yang diakuisisi. Pilihan pengukuran dibuat pada tanggal akuisisi. Imbalan akuisisi adalah nilai wajar dari aset yang diserahkan, liabilitas yang timbul kepada pihak yang diakuisisi dan instrumen ekuitas yang diterbitkan sebagai pertukaran atas pengendalian dari pihak yang diakuisisi. Selisih lebih imbalan akuisisi atas biaya akuisisi diakui sebagai goodwill, sedangkan selisih lebih biaya akuisisi atas imbalan akuisisi diakui langsung dalam laba rugi tahun berjalan.

Acquisitions of subsidiaries and businesses are accounted for using the acquisition method. The cost of the business combination is the aggregate of the fair values (at the date of exchange) of assets received, liabilities incurred or assumed, any non-controlling interest of the acquiree. The interest of non-controlling shareholders maybe initially measured either at fair value or at the non-controlling interests’ proportionate share of the fair value of the acquiree’s identifiable net asset. The choice of measurement is made on acquisition date. The consideration for the acquisition is the aggreate of the fair value of asset given, any liabilities assumed and equity instruments issued in exchange for control of the acquiree. The excess of consideration over cost of acquisition is recognized as goodwill. The excess of cost of acquisition over the consideration for the acquisition is recognised directly in profit or loss.

Imbalan untuk akuisisi dapat termasuk aset atau liabilitas yang dihasilkan dari suatu kesepakatan imbalan kontinjen yang diukur terhadap nilai wajar pada tanggal akuisisi. Perubahan selanjutnya dalam nilai wajar disesuaikan dengan biaya akuisisi ketika memenuhi syarat sebagai penyesuaian pengukuran periode. Semua perubahan selanjutnya dalam nilai wajar dari imbalan kontijensi diklasifikasikan sebagai aset atau liabilitas yang dihitung sesuai dengan standar akuntansi. Perubahan dalam nilai wajar dari imbalan kontinjensi yang diklasifikasikan sebagai ekuitas tidak dicatat.

The consideration for the acquisition may include any assets or liabilities resulting from a contingent consideration arrangement, measured at its acquisitiondate fair value. Subsequent changes in such fair values are adjusted against the cost of acquisition where they qualify as measurement period adjustments. All other subsequent changes in the fair value of contingent consideration classified as an asset or liability are accounted for in accordance with relevant accounting standards. Changes in the fair value of contingent consideration classified as equity are not recognized.

Biaya-biaya terkait akuisisi diakui di dalam laba rugi pada saat terjadinya.

Acquisition-related costs are recognized in profit or loss as incurred.

Jika akuntansi awal untuk kombinasi bisnis belum selesai pada akhir periode pelaporan saat kombinasi terjadi, Grup melaporkan jumlah sementara untuk pos-pos yang akuntansinya belum selesai dalam laporan keuangannya. Selama periode pengukuran, pihak pengakuisisi menyesuaikan, aset atau liabilitas tambahan yang diakui, untuk mencerminkan informasi baru yang diperoleh tentang fakta dan keadaan yang ada pada tanggal akuisisi dan, jika diketahui, akan berdampak pada jumlah yang diakui pada tanggal tersebut.

If the initial accounting for business combination is incomplete by the end of the reporting period in which the combination occurs, the Group reports provisional amounts for the items for which the accounting is incomplete. Those provisional amounts are adjusted during the measurement period, or additional assets or liabilities are recognized, to reflect new information obtained about facts and circumstances that existed as of the acquisition date that, if known, would have affected the amount recognized as of that date.


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Periode pengukuran adalah periode dari tanggal akuisisi hingga tanggal Grup memperoleh informasi lengkap tentang fakta dan keadaan yang ada pada tanggal akuisisi dan periode pengukuran maksimum satu tahun dari tanggal akuisisi.

The measurement period is the period from date of acquisition to the date the Group obtains complete information about facts and circumstances that existed as of the acquisition date – and is subject to a maximum of one year.

Bila suatu kombinasi bisnis dilakukan secara bertahap, kepemilikan terdahulu Grup atas pihak terakuisisi diukur kembali ke nilai wajar pada tanggal akuisisi dan keuntungan atau kerugiannya, jika ada, diakui dalam laba rugi. Jumlah yang berasal dari kepemilikan sebelum tanggal akuisisi yang sebelumnya telah diakui dalam pendapatan komprehensif lain direklasifikasi ke laba rugi dimana perlakuan tersebut akan sesuai jika kepemilikannya dilepas/dijual.

When a business combination is achieved in stages, the Group’s previously held equity interest in the acquiree is remeasured to fair value at the acquisition date and the resulting gain or loss, if any, is recognized in profit or loss. Amounts arising from interests in the acquire prior to the acquisition date that have previously been recognized in other comprehensive income are reclassified to profit or loss where such treatment would be appropriate if that interests were disposed of.

e.

Transaksi dan Saldo Dalam Mata Uang Asing

e.

Pembukuan Bank diselenggarakan dalam mata uang Rupiah yang merupakan mata uang fungsional Bank. Transaksi-transaksi selama tahun berjalan dalam mata uang asing dicatat dengan kurs yang berlaku pada saat terjadinya transaksi. Pada tanggal laporan posisi keuangan, aset dan liabilitas moneter dalam mata uang asing dijabarkan ke dalam mata uang Rupiah dengan menggunakan kurs spot Reuters pukul 16.00 WIB. Keuntungan atau kerugian kurs yang timbul dikreditkan atau dibebankan dalam laporan laba rugi komprehensif tahun yang bersangkutan.

f.

Foreign Currency Balance

Transactions

and

The book of accounts of the Bank is maintained in Indonesian Rupiah which is the functional currency of the Bank. Transactions during the year involving foreign currencies are recorded at the rates of exchange prevailing at the time the transactions are made. At the statement of financial position date, all monetary assets and liabilities denominated in foreign currencies are translated into Indonesian Rupiah using Reuters’ spot rates at 4:00 P.M. Western Indonesian Time. The resulting gains or losses are credited or charged to the current year’s statement of comprehensive income.

Transaksi Pihak-Pihak Berelasi

f.

Pihak-pihak berelasi adalah orang atau entitas yang terkait dengan Bank dan entitas anak (entitas pelapor):

Transactions with Related Parties A related party is a person or entity that is related to the Bank and its subsidiary (the reporting entity):

a. Orang atau anggota keluarga dekatnya yang mempunyai relasi dengan entitas pelapor jika orang tersebut:

a.

A person or a close member of that person’s family is related to a reporting entity if that person:

i.

Memiliki pengendalian atau pengendalian bersama atas entitas pelapor;

i.

Has control or joint control of the reporting entity;

ii.

Memiliki pengaruh signifikan entitas pelapor; atau

atas

ii.

Has significant influence over the reporting entity; or

iii.

Merupakan personil manajemen kunci entitas pelapor atau entitas induk entitas pelapor.

iii.

Is a member of the key management personnel of the reporting entity or of a parent of the reporting entity.


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b. Suatu entitas berelasi dengan entitas pelapor jika memenuhi salah satu hal berikut: i.

ii.

iii.

b.

Entitas dan entitas pelapor adalah anggota dari kelompok usaha yang sama (artinya entitas induk, entitas anak, dan entitas anak berikutnya saling berelasi dengan entitas lain). Satu entitas adalah entitas asosiasi atau ventura bersama dari entitas lain (atau entitas asosiasi atau ventura bersama yang merupakan anggota suatu kelompok usaha, yang mana entitas lain tersebut adalah anggotanya). Kedua entitas tersebut adalah ventura bersama dari pihak ketiga yang sama.

i.

ii.

iv.

Satu entitas adalah ventura bersama dari entitas ketiga dan entitas yang lain adalah entitas asosiasi dari entitas ketiga. v. Entitas tersebut adalah suatu program imbalan pascakerja untuk imbalan kerja dari salah satu entitas pelapor atau entitas yang terkait dengan entitas pelapor. vi. Entitas yang dikendalikan atau dikendalikan bersama oleh orang yang diidentifikasi dalam huruf (a). vii. Orang yang diidentifikasi dalam huruf (a)(i) memiliki pengaruh signifikan atas entitas atau personil manajemen kunci entitas (atau entitas induk dari entitas).

126

The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member).

iii.

Both entities are joint ventures of the same third party.

iv.

One entity is a joint venture of a third entity and the other entity is an associate of the third entity.

v.

The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. vi. The entity is controlled or jointly controlled by a person identified in (a). vii. A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity).

Semua transaksi dengan pihak berelasi, baik yang dilakukan dengan persyaratan dan kondisi yang sama atau tidak dengan pihak yang tidak berelasi diungkapkan pada laporan keuangan konsolidasian. g.

An entity is related to a reporting entity if any of the following conditions applies:

All transactions with related parties, whether or not made under similar terms and conditions as those with third parties, are disclosed in the consolidated financial statements.

Aset Keuangan

g.

Financial Assets

Seluruh aset keuangan diakui dan dihentikan pengakuannya pada tanggal diperdagangkan dimana pembelian dan penjualan aset keuangan berdasarkan kontrak yang mensyaratkan penyerahan aset keuangan dalam kurun waktu yang ditetapkan oleh kebiasaan pasar yang berlaku, dan awalnya diukur sebesar nilai wajar ditambah biaya transaksi, kecuali untuk aset keuangan yang diukur pada nilai wajar melalui laba rugi, yang awalnya diukur sebesar nilai wajar.

All financial assets are recognized and derecognized on trade date where the purchase or sale of a financial asset is under a contract whose terms require delivery of the financial asset within the time frame established by the market concerned, and are initially measured at fair value plus transaction costs, except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value.

Aset keuangan Bank dan entitas anak diklasifikasikan sebagai berikut:

The Bank and its subsidiary’s financial assets are classified as follows:



Nilai wajar melalui laba rugi

  

Dimiliki hingga jatuh tempo Tersedia untuk dijual Pinjaman yang diberikan dan piutang

   


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Fair value through profit or loss (FVTPL) Held to maturity Available-for-sale Loans and receivables



Nilai wajar melalui laba rugi (FVTPL)

Fair value through profit or loss (FVTPL)

Aset keuangan diklasifikasikan dalam FVTPL, jika aset keuangan sebagai kelompok diperdagangkan atau pada saat pengakuan awal ditetapkan untuk diukur pada FVTPL.

Financial assets are classified as at FVTPL where the financial asset is either held for upon initial trading or designated recognition as at FVTPL.

Aset keuangan diklasifikasikan kelompok diperdagangkan, jika:

A financial asset is classified as held for trading if:

 



sebagai

diperoleh atau dimiliki terutama untuk tujuan dijual kembali dalam waktu dekat; atau pada pengakuan awal merupakan bagian dari portofolio instrumen keuangan tertentu yang dikelola bersama dan terdapat bukti mengenai pola ambil untung dalam jangka pendek yang terkini; atau merupakan derivatif yang tidak ditetapkan dan tidak efektif sebagai instrumen lindung nilai



it has been acquired principally for the purpose of selling in the near future; or



on initial recognition it is a part of an identified portfolio of financial instruments that the entity manages together and has a recent actual pattern of short-term profit-taking; or



it is a derivative that is not designated nor effective as a hedging instrument

Aset keuangan selain aset keuangan yang diperdagangkan, dapat ditetapkan sebagai FVTPL pada saat pengakuan awal, jika:

A financial asset other than a financial asset held for trading may be designated as at FVTPL upon initial recognition if:



penetapan tersebut mengeliminasi atau mengurangi secara signifikan inkonsistensi pengukuran dan pengakuan yang dapat timbul; atau



such designation eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise; or



kelompok aset keuangan, liabilitas keuangan atau keduanya, dikelola dan kinerjanya dievaluasi berdasarkan nilai wajar, sesuai dengan manajemen risiko atau strategi investasi yang dan informasi didokumentasikan, tentang Bank dan anak perusahaan disediakan secara internal kepada manajemen kunci entitas.



a group of financial assets, financial liabilities or both is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the Bank and its subsidiary is provided internally on that basis to the entity’s key management personnel.

Aset keuangan FVTPL disajikan sebesar nilai wajar, keuntungan atau kerugian yang timbul diakui dalam laba rugi. Keuntungan atau kerugian bersih yang diakui dalam laba rugi mencakup dividen atau bunga yang diperoleh dari aset keuangan. Nilai wajar ditentukan dengan cara seperti dijelaskan pada Catatan 3h.

Financial assets at FVTPL are stated at fair value, with any resultant gain or loss recognized in profit or loss. The net gain or loss recognized in profit or loss incorporates any dividend or interest earned on the financial asset. Fair value is determined in the manner described in Note 3h.

Dimiliki hingga jatuh tempo

Held to maturity

Aset keuangan diklasifikasikan sebagai investasi dimiliki hingga jatuh tempo hanya jika investasi tersebut memiliki pembayaran yang tetap atau telah ditentukan dan jatuh temponya telah ditetapkan serta Bank dan entitas anak mempunyai intensi positif dan kemampuan untuk memiliki aset keuangan tersebut hingga jatuh tempo. Pada saat pengakuan awal, investasi dimiliki hingga jatuh tempo diukur pada nilai wajar ditambah dengan biaya transaksi atau dikurangi pendapatan yang dapat diatribusikan secara langsung dengan perolehan aset keuangan. Setelah pengakuan awal, investasi dimiliki hingga jatuh tempo diukur dengan biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif dikurangi kerugian penurunan nilai yang ada.

Financial assets are classified as held-tomaturity investment only if these investments have fixed or determined payments and their maturity date has been determined and the Bank and its subsidiary have the positive intention and ability to hold such financial assets to maturity. Heldto-maturity investments are initially measured at fair value plus transaction costs or less income which are attributable directly to the acquisition of the financial assets. After initial recognition, held-tomaturity investments are measured at amortized cost, using effective interest rate method less any impairment losses.


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128



Aset keuangan tersedia untuk dijual

Available-for-sale financial assets

Aset keuangan yang tidak diklasifikasikan sebagai dimiliki hingga jatuh tempo, diukur pada nilai wajar melalui laba rugi, atau pinjaman yang diberikan dan piutang diklasifikasikan sebagai tersedia untuk dijual. Pada saat pengakuan awal, aset keuangan yang tersedia untuk dijual diukur pada nilai wajar ditambah dengan biaya transaksi yang dapat diatribusikan secara langsung. Setelah itu, aset keuangan tersedia untuk dijual diukur dan dicatat pada nilai wajar.

Financial assets that are not classified as held-to-maturity, measured at fair value through profit or loss, or loans and receivables, are classified as available-forsale. Financial assets available-for-sale are initially measured at fair value plus any directly attributable transaction costs. Subsequently, financial assets availablefor-sale are measured at fair value.

Keuntungan atau kerugian yang timbul dari perubahan nilai wajar diakui dalam pendapatan komprehensif lainnya dan akumulasi revaluasi investasi AFS di ekuitas kecuali untuk kerugian penurunan nilai, bunga yang dihitung dengan metode suku bunga efektif dan laba rugi selisih kurs atas aset moneter yang diakui pada laba rugi. Jika aset keuangan dilepas atau mengalami penurunan nilai, akumulasi laba atau rugi yang sebelumnya diakui pada revaluasi investasi AFS, direklas ke laba rugi.

Gains and losses arising from changes in fair value are recognized in other comprehensive income and in equity as accumulated in AFS investment revaluation, with the exception of impairment losses, interest calculated using the effective interest method, and foreign exchange gains and losses on monetary assets, which are recognized in profit or loss. When the investment is disposed of or is determined to be impaired, the cumulative gain or loss previously accumulated in AFS investment revaluation is reclassified to profit or loss.

Pinjaman yang diberikan dan piutang

Loans and receivables

Aset keuangan dengan pembayaran tetap atau telah ditentukan dan tidak mempunyai kuotasi di pasar aktif diklasifikasikan sebagai pinjaman yang diberikan dan piutang, yang diukur pada biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif dikurangi kerugian penurunan nilai. Bunga diakui dengan menggunakan metode suku bunga efektif, kecuali piutang jangka pendek dimana pengakuan bunga tidak material.

Financial assets that have fixed or determinable payments and that are not quoted in an active market are classified as loan and receivables. Loans and receivables are measured at amortized cost using the effective interest method less impairment losses. Interest is recognized by applying the effective interest rate method, except for short-term receivables when the recognition of interest would be immaterial.

Metode suku bunga efektif

Effective interest method

Metode suku bunga efektif adalah metode yang digunakan untuk menghitung biaya perolehan diamortisasi dari instrumen keuangan dan metode untuk mengalokasikan pendapatan bunga dan beban bunga selama periode yang relevan. Suku bunga efektif adalah suku bunga yang secara tepat mendiskontokan estimasi penerimaan kas di masa datang (mencakup seluruh komisi dan bentuk lain yang dibayarkan dan diterima oleh para pihak dalam kontrak yang merupakan bagian yang tak terpisahkan dari suku bunga efektif, biaya transaksi dan premium dan diskonto lainnya) selama perkiraan umur instrumen keuangan, atau, jika lebih tepat, digunakan periode yang lebih singkat untuk memperoleh nilai tercatat bersih dari aset keuangan pada saat pengakuan awal.

The effective interest method is a method of calculating the amortised cost of a financial instrument and of allocating interest income and interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts (including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the financial instrument, or, where appropriate, a shorter period to the net carrying amount on initial recognition.


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Pendapatan diakui berdasarkan suku bunga efektif untuk instrumen keuangan selain dari instrumen keuangan FVTPL.

Income is recognized on an effective interest basis for financial instrument other than these financial instruments at FVTPL.

Penurunan nilai aset keuangan

Impairment of financial assets

Aset keuangan, selain aset keuangan FVTPL, dievaluasi terhadap indikator penurunan nilai pada setiap tanggal laporan posisi keuangan. Aset keuangan diturunkan nilainya bila terdapat bukti objektif, sebagai akibat dari satu atau lebih peristiwa yang terjadi setelah pengakuan awal aset keuangan, dan peristiwa yang merugikan tersebut berdampak pada estimasi arus kas masa depan atas aset keuangan yang dapat diestimasi secara handal.

Financial assets, other than those at FVTPL, are assessed for indicators of impairment at each statement of financial position date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows of the investment have been affected.

Untuk investasi ekuitas AFS yang tercatat dan tidak tercatat di bursa, penurunan yang signifikan atau jangka panjang pada nilai wajar dari investasi ekuitas di bawah biaya perolehannya dianggap sebagai bukti obyektif terjadinya penurunan nilai.

For listed and unlisted equity investments classified as AFS, a significant or prolonged decline in the fair value of the security below its cost is considered to be objective evidence of impairment.

Bukti obyektif penurunan nilai termasuk sebagai berikut:

The objective evidence of impairment could include:

 kesulitan keuangan signifikan yang dialami penerbit atau pihak peminjam; atau



significant financial difficulty of the issuer or counterparty; or

 pelanggaran kontrak, seperti terjadinya wanprestasi atau tunggakan pembayaran pokok atau bunga; atau



default or delinquency in interest or principal payments; or

 terdapat kemungkinan bahwa pihak peminjam akan dinyatakan pailit atau melakukan reorganisasi keuangan; atau



it becoming probable that the borrower will enter bankruptcy or financial reorganisation; or

Untuk aset keuangan yang diukur pada diamortisasi, jumlah biaya perolehan kerugian penurunan nilai merupakan selisih antara nilai tercatat aset keuangan dengan nilai kini dari estimasi arus kas masa datang yang didiskontokan menggunakan tingkat suku bunga efektif awal dari aset keuangan.

For financial assets carried at amortised cost, the amount of the impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate.

Untuk aset keuangan yang dicatat pada biaya perolehan, jumlah kerugian penurunan nilai diukur berdasarkan selisih antara jumlah tercatat aset keuangan dan nilai kini estimasi arus kas masa depan yang didiskontokan pada tingkat imbal hasil yang berlaku di pasar untuk aset keuangan yang serupa. Kerugian penurunan nilai tersebut tidak dapat dibalik pada periode berikutnya.

For financial asset carried at cost, the amount of the impairment loss is measured as the difference between the asset’s carrying amount and the present value of the estimated future cash flows discounted at the current market rate of return for a similar financial asset. Such impairment loss will not be reversed in subsequent periods.


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Kerugian penurunan nilai dihitung secara individual untuk aset keuangan yang signifikan secara individual serta kolektif untuk aset yang secara individual tidak signifikan dan secara individual signifikan namun tidak terdapat bukti obyektif penurunan nilai. Di dalam menentukan penurunan nilai kolektif, aset keuangan dikelompokkan pada kelompok aset keuangan berdasarkan karakteristik risiko kredit yang serupa. Arus kas masa depan dari kelompok aset keuangan ini diestimasi berdasarkan arus kas kontraktual dan pengalaman kerugian historis untuk aset yang memiliki karakteristik risiko kredit yang serupa. Pengalaman historis kerugian disesuaikan berdasarkan hasil pengamatan data pada masa kini, untuk merefleksikan efek dari kondisi masa kini yang tidak mempengaruhi periode dari pengalaman historis.

Impairment loss is calculated individually for financial assets that are individually significant and collectively for assets that are individually not significant, or individually significant but there is no objective evidence of impairment assessed individually. In determining collective impairment, financial assets are grouped into groups of financial assets based similar credit risk characteristics. Future cash flow from a group of financial assets is estimated based on contractual cash flows and historical loss experience for assets that have similar credit risk characteristics. Historical loss experience is adjusted based on data observations in the present, to reflect the effects of current conditions that do not affect the period of historical experience.

Dalam melakukan penilaian secara kolektif, Bank dan entitas anak harus menghitung:

In conducting collective assessment, the Bank and its subsidiary must calculate:



Probability of default (”PD”) – model ini menilai probabilitas konsumen gagal melakukan pembayaran kembali secara penuh dan tepat waktu.



Probability of default (“PD”) – these models assess the probability of customers failing to repay fully and on time.



Recoverable amount – didasarkan pada identifikasi arus kas masa datang dan estimasi nilai kini dari arus kas tersebut (discounted cash flow).



Recoverable amount – based on identification of future cash flows and estimation of the present value of those cash flows (discounted cash flow).



Loss given default (”LGD”) – Bank dan entitas anak mengestimasi kerugian ekonomis yang mungkin akan diderita Bank dan entitas anak apabila terjadi tunggakan fasilitas kredit/ pembiayaan. LGD menggambarkan jumlah utang yang tidak dapat diperoleh kembali dan umumnya ditunjukkan dalam persentase dari exposure at default (EAD). Model Perhitungan LGD mempertimbangkan jenis peminjam, fasilitas dan mitigasi risiko, misalnya ketersediaan agunan.



Loss given default (“LGD”) – the Bank and its subsidiary estimates economic losses that may be suffered by the Bank and its subsidiary if there are arrears in credit facility/financing receivable. LGD describes the amount of debt that may not be recovered and is generally expressed as a percentage of the exposure at default (EAD). The LGD calculation model considers the type of borrower, facility and any risk mitigation such as availability of collateral.



Loss identification period (”LIP”) periode waktu antara terjadinya peristiwa yang merugikan dalam kelompok aset keuangan sampai bukti obyektif dapat diidentifikasi atas kredit pembiayaan secara individual.



Loss identification period (”LIP”) – the period of time from the occurrence of a loss event in a group of financial assets until objective evidence can be identified on credit facility/financing receivable individually.



Exposure at default (”EAD”) – Bank mengestimasi tingkat utilisasi yang diharapkan dari fasilitas kredit/pembiayaan pada saat terjadi tunggakan.



Exposure at default (“EAD”) – The Bank estimates the expected utilization level of credit facilities/financing receivable in the event of arrears.

PD, LGD and LIP are derived from observation of credit facility/financing receivable data for at least three years.

PD, LGD dan LIP diperoleh dari observasi data kredit/piutang pembiayaan selama minimal tiga tahun. 130


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Cadangan kerugian penurunan nilai yang dinilai secara kolektif dilakukan dengan mengkalikan nilai baki debet kredit/pembiayaan pada posisi laporan dengan probability default (PD), loss identification period (LIP) dan loss given default (LGD).

Allowance for impairment losses collectively assessed is performed by multiplying the outstanding loans/financing receivable at report date by the probability of default (PD), loss identification period (LIP) and loss given default (LGD).

Kerugian penurunan nilai diakui pada laba rugi dan nilai tercatat dari aset keuangan atau kelompok aset keuangan dikurangi dengan cadangan kerugian penurunan nilai yang terbentuk. Apabila pada periode berikutnya jumlah kerugian penurunan nilai berkurang dan pengurangan tersebut dapat dikaitkan secara obyektif pada peristiwa yang terjadi setelah penurunan nilai diakui, maka kerugian penurunan nilai yang sebelumnya diakui harus dipulihkan, baik secara langsung atau dengan menyesuaikan cadangan kerugian penurunan nilai. Pada saat penurunan nilai diakui dalam aset keuangan atau kelompok aset keuangan, pendapatan bunga diakui berdasarkan nilai tercatat setelah penurunan nilai dengan menggunakan tarif bunga yang digunakan untuk mendiskontokan estimasi arus kas masa datang pada saat menghitung penurunan nilai.

The impairment loss is recognized in profit or loss and the carrying amount of the financial asset or group of financial assets less allowance for impairment losses reserved. If in the next period the amount of any impairment loss decreases and the decrease can be linked objectively to events occurring after impairment loss is recognized, then the impairment loss previously recognized must be reversed, either directly or by adjusting the amount of allowance for impairment loss. When impairment losses are recognized in the financial asset or group of financial assets, interest income is recognized based on the carrying amount after impairment using the interest rate used for discounting the estimated future cash flow when calculating impairment.

Jika aset keuangan AFS dianggap menurun nilainya, keuntungan atau kerugian kumulatif yang sebelumnya telah diakui dalam pendapatan komprehensif lainnya direklasifikasi ke laba rugi dalam periode yang bersangkutan.

When an AFS financial asset is considered to be impaired, cumulative gains or losses previously recognised in other comprehensive income are reclassified to profit or loss in the period concerned.

Pengecualian dari instrumen ekuitas AFS, jika, pada periode berikutnya, jumlah penurunan nilai berkurang dan penurunan dapat dikaitkan secara obyektif dengan sebuah peristiwa yang terjadi setelah penurunan nilai tersebut diakui, kerugian penurunan nilai yang sebelumnya diakui dipulihkan melalui laba rugi hingga nilai tercatat investasi pada tanggal pemulihan penurunan nilai tidak melebihi biaya perolehan diamortisasi sebelum pengakuan kerugian penurunan nilai dilakukan.

With the exception of AFS equity instruments, if, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively to an event occurring after the impairment was recognised, the previously recognised impairment loss is reversed through profit or loss to the extent that the carrying amount of the investment at the date the impairment is reversed does not exceed what the amortised cost would have been had the impairment not been recognised.

Dalam hal efek ekuitas AFS, kerugian penurunan nilai yang sebelumnya diakui dalam laba rugi tidak boleh dipulihkan melalui laba rugi. Setiap kenaikan nilai wajar setelah penurunan nilai diakui secara langsung ke pendapatan komprehensif lainnya.

In respect of AFS equity securities, impairment losses previously recognised in profit or loss are not reversed through profit or loss. Any increase in fair value subsequent to an impairment loss is recognised directly in other comprehensive income.


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131


132


Penghentian pengakuan aset keuangan

Derecognition of financial assets

Bank dan entitas anak menghentikan pengakuan aset keuangan jika dan hanya jika hak kontraktual atas arus kas yang berasal dari aset berakhir, atau Bank dan entitas anak mentransfer aset keuangan dan secara substansial mentransfer seluruh risiko dan manfaat atas kepemilikan aset kepada entitas lain. Jika Bank dan entitas anak tidak mentransfer serta tidak memiliki secara substansial atas seluruh risiko dan serta masih manfaat kepemilikan mengendalikan aset yang ditransfer, maka Bank dan entitas anak mengakui keterlibatan berkelanjutan atas aset yang ditransfer dan liabilitas terkait sebesar jumlah yang mungkin harus dibayar. Jika Bank dan entitas anak memiliki secara substansial seluruh risiko dan manfaat kepemilikan aset keuangan yang ditransfer, Bank dan entitas anak masih mengakui aset keuangan dan juga mengakui pinjaman yang dijamin sebesar pinjaman yang diterima.

The Bank and its subsidiary derecognise a financial asset only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another entity. If the Bank and its subsidiary neither transfer nor retain substantially all the risks and rewards of ownership and continues to control the transferred asset, the Bank and its subsidiary recognise their retained interest in the asset and an associated liability for amounts it may have to pay. If the Bank and its subsidiary retain substantially all the risks and rewards of ownership of a transferred financial asset, the Bank and its subsidiary continue to recognise the financial asset and also recognises a collateralised borrowing for the proceeds received.

Penghentian pengakuan aset keuangan secara keseluruhan, selisih antara jumlah tercatat aset dan jumlah pembayaran dan piutang yang diterima dan keuntungan atau kerugian kumulatif yang telah diakui dalam pendapatan komprehensif lain dan terakumulasi dalam ekuitas diakui dalam laba rugi.

On derecognition of financial asset in its entirety, the difference between the asset’s carrying amount and the sum of the consideration received and receivable and the cumulative gain or loss that had been recognized in other comprehensive income and accumulated in equity is recognized in profit or loss.

Penghentian pengakuan aset keuangan terhadap satu bagian saja (misalnya ketika Grup masih memiliki hak untuk membeli kembali bagian aset yang ditransfer), Grup mengalokasikan jumlah tercatat sebelumnya dari aset keuangan tersebut pada bagian yang tetap diakui berdasarkan keterlibatan berkelanjutan dan bagian yang tidak lagi diakui berdasarkan nilai wajar relatif dari kedua bagian tersebut pada tanggal transfer. Selisih antara jumlah tercatat yang dialokasikan pada bagian yang tidak lagi diakui dan jumlah dari pembayaran yang diterima untuk bagian yang yang tidak lagi diakui dan setiap keuntungan atau kerugian kumulatif yang dialokasikan pada bagian yang tidak lagi diakui tersebut yang sebelumnya telah diakui dalam pendapatan komprehensif lain diakui pada laba rugi. Keuntungan dan kerugian kumulatif yang sebelumnya diakui dalam pendapatan komprehensif lain dialokasikan pada bagian yang tetap diakui dan bagian yang dihentikan pengakuannya, berdasarkan nilai wajar relatif kedua bagian tersebut.

On derecognition of financial asset other than its entirety (e.g., when the Group retains an option to repurchase part of a transferred asset), the Group allocates the previous carrying amount of the financial asset between the part it continues to recognize under continuing involvement, and the part it no longer recognizes on the basis of the relative fair values of those parts on the date of the transfer. The difference between the carrying amount allocated to the part that is no longer recognized and the sum of the consideration received for the part no longer recognized and any cumulative gain or loss allocated to it that had been recognized in other comprehensive income is recognized in profit or loss. A cumulative gain or loss that had been recognized in other comprehensive income is allocated between the part that continues to be recognized and the part that is no longer recognized on the basis of the relative fair values of those parts.


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h.


Liabilitas Keuangan dan Instrumen Ekuitas

h.

Financial Liabilities and Equity Instruments

Klasifikasi sebagai liabilitas atau ekuitas

Classification as debt or equity

Liabilitas keuangan dan instrumen ekuitas yang diterbitkan oleh Bank dan entitas anak diklasifikasikan sesuai dengan substansi perjanjian kontraktual dan definisi liabilitas keuangan dan instrumen ekuitas.

Financial liabilities and equity instruments issued by the Bank and its subsidiary are classified according to the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument.

Instrumen ekuitas

Equity instruments

Instrumen ekuitas adalah setiap kontrak yang memberikan hak residual atas aset Bank dan entitas anak setelah dikurangi dengan seluruh liabilitasnya. Instrumen ekuitas dicatat sebesar hasil penerimaan bersih setelah dikurangi biaya penerbitan langsung.

An equity instrument is any contract that evidences a residual interest in the assets of the Bank and its subsidiary after deducting all of its liabilities. Equity instruments are recorded at the proceeds received, net of direct issue costs.

Liabilitas keuangan

Financial liabilities

Liabilitas keuangan Bank dan entitas anak diklasifikasikan sebagai berikut:

The Bank and its subsidiary financial liabilities are classified as follows:

 Nilai wajar melalui laba rugi  Diukur pada biaya perolehan diamortisasi

 

Liabilitas keuangan yang Diukur pada Nilai Wajar melalui Laba Rugi (FVTPL)

Financial liabilities at FVTPL

Liabilitas keuangan diklasifikasikan sebagai FVTPL pada saat liabilitas keuangan baik dimiliki untuk diperdagangkan atau ditetapkan pada FVTPL.

Financial liabilities are classified as at FVTPL when the financial liability is either held for trading or its designated as at FVTPL.

Liabilitas keuangan diperdagangkan jika:

A financial liability is classified as held for trading if:

dimiliki

untuk

Fair value through profit or loss Measured at amortized cost



diperoleh terutama untuk tujuan dibeli kembali dalam waktu dekat; atau



it has been acquired principally for the purpose of repurchasing in the near term; or



pada pengakuan awal merupakan bagian dari portofolio instrumen keuangan tertentu yang dikelola bersama dan terdapat bukti mengenai pola ambil untung dalam jangka pendek aktual terkini; atau



on initial recognition it is part of an identified portfolio of financial instruments that the entity manages together and has a recent actual pattern of short-term profit-taking; or



merupakan derivatif yang tidak ditetapkan dan tidak efektif sebagai instrumen lindung nilai.



it is a derivative that is not designated and effective as a hedging instrument.

Liabilitas keuangan selain liabilitas keuangan yang diperdagangkan, dapat ditetapkan sebagai FVTPL pada saat pengakuan awal, jika: 

A financial liability other than a financial liability held for trading may be designated as at FVTPL upon initial recognition, if: 

penetapan tersebut mengeliminasi atau mengurangi secara signifikan inkonsistensi pengukuran dan pengakuan yang dapat timbul; atau

such designation eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise; or


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133




i.



kelompok aset keuangan, liabilitas keuangan atau keduanya, dikelola dan kinerjanya dievaluasi berdasarkan nilai wajar, sesuai dengan manajemen risiko atau strategi investasi yang didokumentasikan, dan informasi tentang Bank dan entitas anak disediakan secara internal kepada manajemen kunci entitas.

a group of financial assets, financial liabilities or both is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the Bank and its subsidiary is provided internally on that basis to the entity’s key management personnel.

Liabilitas keuangan yang diukur pada nilai wajar melalui laba rugi, keuntungan atau kerugian yang timbul diakui dalam laba rugi. Keuntungan atau kerugian bersih yang diakui dalam laba rugi mencakup setiap bunga yang dibayar dari liabilitas keuangan. Penentuan nilai wajar sesuai dengan yang dijelaskan dalam Catatan 3i.

Financial liabilities at FVTPL are stated at fair value, with any resultant gain or loss recognized in profit or loss. The net gain or loss recognized in profit or loss incorporates any interest paid on the financial liability. Fair value is determined in the manner described in Note 3i.

Liabilitas keuangan diukur perolehan diamortisasi

biaya

Financial liabilities measured at amortized costs

Pada saat pengakuan awal, liabilitas keuangan yang diukur pada biaya perolehan diamortisasi, diakui pada nilai wajarnya. Nilai wajar tersebut dikurangi biaya transaksi yang dapat diatribusikan secara langsung dengan penerbitan liabilitas keuangan tersebut. Pengukuran selanjutnya diukur pada biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif, dimana beban bunga diakui berdasarkan tingkat pengembalian yang efektif, kecuali untuk liabilitas jangka pendek dimana pengakuan bunganya tidak material.

At initial recognition, financial liabilities measured at amortized cost are recognized at fair value. The fair value is reduced by transaction costs which are directly attributable to the issuance of such financial liabilities. Subsequently, these financial liabilities are measured at amortized cost using the effective interest method, where interest expense is recognized based on the rate of effective return, except for shortterm liabilities when the recognition of interest would be immaterial.

Penghentian pengakuan liabilitas keuangan

Derecognition of financial liabilities

Bank dan entitas anak menghentikan pengakuan liabilitas keuangan, jika dan hanya jika, kewajiban Bank dan entitas anak dibatalkan atau telah dilepaskan, kadaluarsa. Selisih antara jumlah tercatat liabilitas keuangan yang dihentikan pengakuannya dan imbalan yang dibayarkan dan utang diakui dalam laba rugi.

The Bank and its subsidiary derecognise financial liabilities when and only when, the Bank and its subsidiary’s obligations are discharged or cancelled or they expire. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit or loss.

pada

Nilai Wajar Instrumen Keuangan

i.

Fair Value of Financial Instruments

Nilai wajar adalah nilai yang digunakan untuk mempertukarkan suatu aset atau untuk menyelesaikan suatu liabilitas antara yang memahami dan pihak-pihak berkeinginan untuk melakukan transaksi secara wajar (arm’s length transaction).

Fair value is the value which is used to exchange an asset or to settle a liability between parties who understand and are willing to perform a fair transaction (arm’s length transaction).

Hirarki nilai wajar memiliki tingkatan sebagai berikut:

The fair value hierarchy shall have the following levels:



134




Tingkat 1 pengukuran nilai wajar adalah yang berasal dari harga kuotasian (tidak disesuaikan) dalam pasar aktif untuk aset atau liabilitas yang identik.


- 24 -

Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities.


j.

k.




Tingkat 2 pengukuran nilai wajar adalah yang berasal dari input selain harga kuotasian yang termasuk dalam Tingkat 1 yang dapat diobservasi untuk aset atau liabilitas, baik secara langsung (misalnya harga) atau secara tidak langsung (misalnya deviasi dari harga).



Level 2 fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the assets or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices).



Tingkat 3 pengukuran nilai wajar adalah yang berasal dari teknik penilaian yang mencakup input untuk aset atau liabilitas yang bukan berdasarkan data pasar yang dapat diobservasi (input yang tidak dapat diobservasi).



Level 3 fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs).

Reklasifikasi Aset Keuangan

j.

Reclassification of Financial Instruments

Reklasifikasi Aset Keuangan

Reclassification of Financial Assets

Bank dan entitas anak tidak diperkenankan untuk melakukan reklasifikasi aset keuangan ke kelompok aset keuangan FVTPL. Bank dan entitas anak hanya dapat melakukan reklasifikasi aset keuangan ke kelompok pinjaman yang diberikan dan piutang jika aset keuangan tersebut memenuhi definisi pinjaman yang diberikan dan piutang dan Bank memiliki intensi dan kemampuan memiliki aset keuangan untuk masa mendatang yang dapat diperkirakan atau hingga jatuh tempo dari kelompok aset keuangan FVTPL atau dari kelompok tersedia untuk dijual. Aset keuangan tersebut direklasifikasi pada nilai wajar pada tanggal reklasifikasi yang menjadi biaya perolehan diamortisasi yang baru. Setiap keuntungan dan kerugian yang sudah diakui dalam laba rugi tidak boleh dibalik. Setiap keuntungan dan kerugian yang sudah diakui dalam pendapatan komprehensif lain diamortisasi ke laba rugi selama sisa umur aset keuangan (jika aset keuangan memiliki jatuh tempo tetap) atau tetap diakui dalam pendapatan komprehensif lain sampai aset keuangan tersebut dilepas atau dijual (jika aset keuangan tidak memiliki jatuh tempo tetap).

The Bank and its subsidiary shall not reclassify any financial assets into the FVTPL after initial recognition. The Bank and its subsidiary only reclassify financial assets into loans and receivables if the financial assets meet the definition of loans and receivables and the Bank and its subsidiary have the intention and ability to hold the financial assets for the foreseeable future or until maturity, from financial assets measured at FVTPL or from available for sale. The financial assets are reclassified at fair value, on the date of reclassification which become its new amortized cost. Any gains or losses already recognized in profit or loss are not reversed. Any gains or losses that have been recognized in other comprehensive income are amortized through profit or loss over the remaining life of the financial assets (for financial assets that have fixed maturities) or continue to be recognized in other comprehensive income until the financial assets are sold or otherwise disposed (for financial assets that do not have fixed maturities).

Reklasifikasi Liabilitas Keuangan

Reclassification of Financial Liabilities

Bank dan entitas anak tidak diperkenankan untuk mereklasifikasi liabilitas keuangan dari atau ke kelompok liabilitas keuangan FVTPL.

Bank and its subsidiary are not allowed to reclassify any financial liabilities from or to a group of FVTPL financial liabilities.

Saling Hapus Antara Aset Keuangan dan Liabilitas Keuangan

k.

Netting of Financial Assets and Financial Liabilities

Aset keuangan dan liabilitas keuangan saling hapus dan nilai bersihnya disajikan dalam laporan keuangan konsolidasian jika, dan hanya jika, Bank dan entitas anak:

Financial assets and liabilities are off-set and the net amount is presented in the consolidated financial statements if and only if, the Bank and its subsidiary:

-



saat ini memiliki hak yang berkekuatan hukum untuk melakukan saling hapus atas jumlah yang telah diakui tersebut; dan

currently has a legally enforceable right to offset against the recognized amount; and


- 25 -

135


-

l.

m.

n.

o.

136




berniat untuk menyelesaikan secara neto atau untuk merealisasikan aset dan menyelesaikan liabilitasnya secara simultan.

Giro pada Bank Indonesia dan Bank Lain

l.

intends to settle on a net basis or realize its asset and settle its liability simultaneously.

Demand Deposits with Bank Indonesia and Other Banks

Giro pada Bank Indonesia dan bank lain diklasifikasikan dalam kategori pinjaman yang diberikan dan piutang.

Demand deposits with Bank Indonesia and other banks are classified as loan and receivables.

Pengakuan, pengukuran awal, pengukuran setelah pengakuan awal, reklasifikasi, nilai wajar, penurunan nilai dan penghentian pengakuan giro pada Bank Indonesia dan bank lain mengacu pada Catatan 3g, 3i dan 3j terkait aset keuangan.

Recognition, initial measurement, subsequent measurement, reclassification, fair value, impairment and derecognition of demand deposits with Bank Indonesia and other banks refer to Notes 3g, 3i and 3j related to financial assets.

Penempatan pada Bank Indonesia dan Bank Lain

m.

Placements with Bank Indonesia and Other Banks

Penempatan pada Bank Indonesia dan bank lain diklasifikasikan dalam kategori pinjaman yang diberikan dan piutang.

Placements with Bank Indonesia and other banks are classified as loan and receivables.

Pengakuan, pengukuran awal, pengukuran setelah pengakuan awal, reklasifikasi, nilai wajar, penurunan nilai dan penghentian pengakuan penempatan pada Bank Indonesia dan bank lain mengacu pada Catatan 3g, 3i dan 3j terkait aset keuangan.

Recognition, initial measurement, subsequent measurement, reclassification, fair value, impairment and derecognition of placements with Bank Indonesia and other banks refer to Notes 3g, 3i and 3j related to financial assets.

Efek-efek

n.

Securities

Efek-efek diklasifikasikan dalam kategori dimiliki hingga jatuh tempo dan pinjaman yang diberikan dan piutang.

Securities are classified as held-to-maturity and loan and receivables.

Pengakuan, pengukuran awal, pengukuran setelah pengukuran awal, reklasifikasi, nilai wajar, penurunan nilai dan penghentian pengakuan efek-efek mengacu pada Catatan 3g, 3i dan 3j terkait aset keuangan.

Recognition, initial measurement, subsequent measurement, reclassification, fair value, impairment and derecognition of securities refer to Notes 3g, 3i and 3j related to financial assets.

Tagihan dan Liabilitas Derivatif

o.

Derivative Receivables and Payables

Tagihan dan liabilitas derivatif diklasifikasikan dalam kategori diukur pada nilai wajar melalui laba rugi (FVTPL).

Derivative receivables and payables are classified as fair value to profit or loss (FVTPL).

Pengakuan, pengukuran awal, pengukuran setelah pengakuan awal, reklasifikasi, nilai wajar, penurunan nilai dan penghentian pengakuan tagihan dan liabilitas derivatif mengacu pada Catatan 3g, 3i dan 3j terkait aset keuangan.

Recognition, initial measurement, subsequent measurement, reclassification, fair value, impairment and derecognition of derivative receivables and payables refer to Notes 3g, 3i and 3j related to financial assets.


- 26 -


p.

q.

r.


Kredit

p.

Loans

Kredit diklasifikasikan dalam kategori pinjaman yang diberikan dan piutang.

Loans are receivables.

Pengakuan, pengukuran awal, pengukuran setelah pengakuan awal, reklasifikasi, nilai wajar, penurunan nilai dan penghentian pengakuan kredit mengacu pada Catatan 3g, 3i dan 3j terkait aset keuangan.

Recognition, initial measurement, subsequent measurement, reclassification, fair value, impairment and derecognition of loans refer to Notes 3g, 3i and 3j related to financial assets.

Tagihan dan Liabilitas Akseptasi

q.

classified

as

loan

and

Acceptances Receivables and Payables

Tagihan akseptasi diklasifikasikan dalam kategori pinjaman yang diberikan dan piutang. Liabilitas akseptasi dikategorikan sebagai liabilitas keuangan diukur pada biaya perolehan diamortisasi.

Acceptance receivables are classified as loan and receivable. Acceptance liabilities are classified as financial liabilities at amortized costs.

Pengakuan, pengukuran awal, pengukuran setelah pengakuan awal, reklasifikasi, nilai wajar, penurunan nilai dan penghentian pengakuan tagihan dan liabilitas akseptasi mengacu pada Catatan 3g, 3i dan 3j terkait aset keuangan dan 3h terkait liabilitas keuangan.

Recognition, initial measurement, subsequent measurement, reclassification, fair value, impairment and derecognition of acceptances receivable and payable refer to Notes 3g, 3i and 3j related to financial assets and 3h related to financial liabilities.

Sewa

r.

Leases

Sewa diklasifikasikan sebagai sewa pembiayaan jika sewa tersebut mengalihkan secara substantial seluruh risiko dan manfaat yang terkait dengan kepemilikan aset. Sewa lainnya, yang tidak memenuhi kriteria tersebut, diklasifikasikan sebagai sewa operasi.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. All other leases are classified as operating leases.

Sebagai Lessor

As Lessor

Dalam sewa pembiayaan, lessor mengakui aset berupa piutang sewa pembiayaan sebesar jumlah investasi neto sewa pembiayaan entitas anak. Pengakuan penghasilan sewa pembiayaan dialokasikan pada periode akuntansi yang mencerminkan suatu tingkat pengembalian periodik yang konstan atas investasi bersih lessor.

Amounts due from lessees under finance leases are recorded as receivables at the amount of the subsidiaries’ net investment in the finance leases. Finance lease income is allocated to accounting periods so as to reflect a constant periodic rate of return on the net investment outstanding in respect of the leases.

Pendapatan sewa dari sewa operasi diakui sebagai pendapatan dengan dasar garis lurus selama masa sewa. Biaya langsung awal yang terjadi dalam proses negosiasi dan pengaturan sewa operasi ditambahkan ke jumlah tercatat dari aset sewaan dan diakui dengan dasar garis lurus selama masa sewa.

Rental income from operating leases is recognized on a straight-line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognized on a straight-line basis over the lease term.


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137


s.

t.

138


Sebagai Lessee

As Lessee

Pembayaran sewa dalam sewa pembiayaan harus dipisahkan antara bagian yang merupakan beban keuangan dan bagian yang merupakan pengurangan dari liabilitas sewa sehingga mencapai suatu tingkat bunga yang konstan (tetap) atas saldo liabilitas. Rental kontinjen dibebankan pada periode terjadinya.

Lease payments under finance lease are apportioned between finance charges and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Contingent rentals are recognized as expenses in the periods in which they are incurred.

Pembayaran sewa operasi diakui sebagai beban dengan dasar garis lurus (straight-line basis) selama masa sewa, kecuali terdapat dasar sistematis lain yang dapat lebih mencerminkan pola waktu dari manfaat aset yang dinikmati pengguna. Rental kontijen diakui sebagai beban di dalam periode terjadinya.

Operating lease payments are recognized as an expense on a straight-line basis over the lease term, except where another systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed. Contingent rentals arising under operating leases are recognized as an expense in the period in which they are incurred.

Dalam hal insentif diperoleh dalam sewa operasi, insentif tersebut diakui sebagai liabilitas. Keseluruhan manfaat dari insentif diakui sebagai pengurangan dari biaya sewa dengan dasar garis lurus kecuali terdapat dasar sistematis lain yang lebih mencerminkan pola waktu dari manfaat yang dinikmati pengguna.

In the event that lease incentives are received to enter into operating leases, such incentives are recognized as a liability. The aggregate benefit of incentives is recognized as a reduction of rental expense on a straight-line basis, except where another systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

Piutang Pembiayaan Konsumen

s.

Consumer Financing Receivables

Piutang pembiayaan konsumen diklasifikasikan dalam kelompok pinjaman yang diberikan dan piutang.

Consumer financing receivables classified as loan and receivables.

Pengakuan, pengukuran awal, pengukuran setelah pengakuan awal, reklasifikasi, nilai wajar, penurunan nilai dan penghentian pengakuan piutang pembiayaan konsumen mengacu pada Catatan 3g, 3i dan 3j terkait aset keuangan.

Recognition, initial measurement, subsequent measurement, reclassification, fair value, impairment and derecognition of consumer financing receivables refer to Notes 3g, 3i and 3j related to financial assets.

Tagihan Anjak Piutang

t.

are

Factoring Receivables

Tagihan anjak piutang diklasifikasikan dalam kelompok pinjaman yang diberikan dan piutang.

Factoring receivables are classified as loan and receivables.

Pengakuan, pengukuran awal, pengukuran setelah pengakuan awal, reklasifikasi, nilai wajar, penurunan nilai dan penghentian pengakuan tagihan anjak piutang mengacu pada Catatan 3g, 3i dan 3j terkait aset keuangan.

Recognition, initial measurement, subsequent measurement, reclassification, fair value, impairment and derecognition of factoring receivables refer to Notes 3g, 3i and 3j related to financial assets.


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u.

v.


Aset Tidak Lancar Dimiliki Untuk Dijual

u.

Noncurrent Assets Held for Sale

Aset tidak lancar diklasifikasikan sebagai dimiliki untuk dijual jika jumlah tercatatnya akan dipulihkan terutama melalui transaksi penjualan bukan melalui penggunaan lebih lanjut. Kondisi ini dianggap terpenuhi hanya ketika penjualan sangat mungkin dan aset tidak lancar yang tersedia untuk dijual segera dalam kondisi sekarang. Manajemen harus berkomitmen untuk penjualan yang diharapkan untuk memenuhi syarat untuk pengakuan sebagai penjualan yang selesai dalam satu tahun dari tanggal klasifikasi.

Noncurrent assets are classified as held for sale if their carrying amount will be recovered principally through a sale transaction rather than through continuing use. This condition is regarded as met only when the sale is highly probable and the noncurrent asset is available for immediate sale in its present condition. Management must be committed to the sale, which should be expected to qualify for recognition as a completed sale within one year from the date of classification.

Aset tidak lancar yang dimiliki untuk dijual diukur sebesar jumlah terendah dari jumlah tercatat sebelumnya dan nilai wajar dikurangi biaya untuk untuk menjual.

Noncurrent assets held for sale are measured at the lower of their previous carrying amount and fair value less costs to sell.

Aset Tetap

v.

Premises and Equipment

Aset tetap yang dimiliki untuk digunakan penyediaan jasa atau untuk tujuan administratif dicatat berdasarkan biaya perolehan setelah dikurangi akumulasi penyusutan dan akumulasi kerugian penurunan nilai.

Premises and equipment held for use in the supply of services, or for administrative purposes, are stated at cost, less accumulated depreciation and any accumulated impairment losses.

Seluruh aset tetap, kecuali bangunan dan renovasi gedung yang disusutkan dengan metode garis lurus, disusutkan dengan menggunakan metode saldo menurun ganda (double declining balance method) berdasarkan taksiran masa manfaat ekonomis aset tetap sebagai berikut:

The depreciation of premises and building improvements is computed using the double declining balance method, except for building which is depreciated using the straight-line method, based on the estimated useful lives of the assets as follows:

Tahun/Years Bangunan dan renovasi gedung Kendaraan Mesin-mesin dan inventaris kantor

20 4–8 4–8

Building and building improvements Vehicles Machinery and office equipment

Masa manfaat ekonomis, nilai residu dan metode penyusutan direview setiap akhir tahun dan pengaruh dari setiap perubahan estimasi tersebut berlaku prospektif.

The estimated useful lives, residual values and depreciation method are reviewed at each year end, with the effect of any changes in estimate accounted for on a prospective basis.

Tanah dinyatakan berdasarkan perolehan dan tidak disusutkan.

Land is stated depreciated.

biaya

at

cost

and

is

not

Beban pemeliharaan dan perbaikan dibebankan pada laporan laba rugi komprehensif konsolidasian pada saat terjadinya. Biaya-biaya lain yang terjadi selanjutnya yang timbul untuk menambah, mengganti atau memperbaiki aset tetap dicatat sebagai biaya perolehan aset jika dan hanya jika besar kemungkinan manfaat ekonomis di masa depan berkenaan dengan aset tersebut akan mengalir ke entitas dan biaya perolehan aset dapat diukur secara andal.

The cost of maintenance and repairs is charged to operations as incurred. Other costs incurred subsequently to add to, replace part of, or service an item of premises and equipment, are recognized as asset if, and only if it is probable that future economic benefits associated with the item will flow to the entity and the cost of the item can be measured reliably.

Aset tetap yang dihentikan pengakuannya atau yang dijual nilai tercatatnya dikeluarkan dari kelompok aset tetap. Keuntungan atau kerugian dari penjualan aset tetap tersebut dibukukan dalam laba rugi.

When assets are disposed of, their removed from the resulting gain or loss loss.

retired or otherwise carrying values are accounts and any is reflected in profit or


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139



Aset dalam penyelesaian dinyatakan sebesar biaya perolehan. Akumulasi biaya perolehan akan dipindahkan ke masingmasing aset tetap yang bersangkutan pada saat selesai dan siap digunakan.

Construction in progress is stated at cost. Construction in progress is transferred to the respective premises and equipment account when completed and ready for use.

w.

x.

y.

z.

Simpanan

w.

Simpanan diklasifikasikan dalam kategori liabilitas keuangan diukur pada biaya perolehan diamortisasi.

Deposits are classified as financial liabilities at amortized costs.

Pengakuan, pengukuran awal, pengukuran setelah pengakuan awal, reklasifikasi, nilai wajar dan penghentian pengakuan simpanan mengacu pada Catatan 3h, 3i dan 3j terkait liabilitas keuangan.

Recognition, initial measurement, subsequent measurement, reclassification, fair value and derecognition of deposits refer to Notes 3h, 3i and 3j related to financial liabilities.

Simpanan dari Bank Lain

x.

Deposits from other banks are classified as financial liabilities at amortized costs.

Simpanan dari bank lain terdiri dari liabilitas terhadap bank lain, baik lokal maupun luar negeri, dalam bentuk giro, inter-bank call money dengan periode jatuh tempo menurut perjanjian kurang dari atau 90 hari, tabungan dan deposito berjangka.

Deposits from other banks represent liabilities to domestic and overseas banks, in the form of demand deposits, inter-bank call money deposits with original maturities of 90 days or less, saving deposits and time deposits.

Pengakuan, pengukuran awal, pengukuran setelah pengakuan awal, reklasifikasi, nilai wajar dan penghentian pengakuan simpanan dari bank lain mengacu pada Catatan 3h, 3i dan 3j terkait liabilitas keuangan.

Recognition, initial measurement, subsequent measurement, reclassification fair value and derecognition of deposits from other banks refer to Notes 3h, 3i and 3j related to financial liabilities.

Surat Berharga yang Diterbitkan

y.

Securities Issued

Surat berharga yang diterbitkan diklasifikasikan dalam kategori liabilitas keuangan diukur pada biaya perolehan diamortisasi.

Securities issued are classified as financial liabilities at amortized costs.

Pengakuan, pengukuran awal, pengukuran setelah pengakuan awal, reklasifikasi, nilai wajar dan penghentian pengakuan surat berharga yang diterbitkan mengacu pada Catatan 3h, 3i dan 3j terkait liabilitas keuangan.

Recognition, initial measurement, subsequent measurement, reclassification fair value and derecognition of securities issued refer to Notes 3h, 3i and 3j related to financial liabilities.

Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali

z.

Difference in Value of Restructuring Transactions among Entities under Common Control The difference between the transfer price and book value of assets, liabilities, shares or other forms of ownership instruments in a restructuring transaction among entities under common control is recorded as “Difference in value of restructuring transactions among entities under common control” and since 2013 presented in additional paid-in capital.

Imbalan Pasca Kerja

aa.

Bank dan entitas anak menghitung imbalan pasca kerja untuk karyawan sesuai dengan Undang Undang Ketenagakerjaan No. 13/2003. Kebijakan Bank adalah menghitung dan mengakui berdasarkan nilai yang tertinggi antara undang-undang yang berlaku dengan manfaat yang diterima dari kesepakatan kerjasama yang ditetapkan Bank dengan karyawannya. 140

Deposits from Other Banks

Simpanan dari bank lain diklasifikasikan dalam kategori liabilitas keuangan diukur pada biaya perolehan diamortisasi.

Selisih antara harga pengalihan yang timbul dari pengalihan aset, utang, saham atau bentuk instrumen kepemilikan lainnya dengan nilai buku transaksi dalam rangka restrukturisasi antara entitas sepengendali diakui sebagai “Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali” dan sejak tahun 2013 disajikan dalam pos tambahan modal disetor. aa.

Deposits

Post-employment Benefits The Bank and its subsidiary provides postemployment benefits to its employees as required under Labor Law No. 13/2003 (the “Labor Law”). The Bank’s policy is to calculate and recognize the higher of the benefits under the Labor Law and those under the agreement between the Bank and its employees.


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Perhitungan imbalan pasca kerja menggunakan metode Projected Unit Credit. Akumulasi keuntungan dan kerugian aktuarial bersih yang belum diakui yang melebihi 10% dari nilai kini liabilitas imbalan pasti diakui dengan metode garis lurus selama rata-rata sisa masa kerja yang diperkirakan dari para pekerja dalam program tersebut. Biaya jasa lalu dibebankan langsung apabila imbalan tersebut menjadi hak atau vested, dan sebaliknya akan diakui sebagai beban dengan metode garis lurus selama periode rata-rata sampai imbalan tersebut menjadi vested.

The cost of providing post-employment benefits is determined by an independent actuary using the Projected Unit Credit Method. The accumulated unrecognized actuarial gains and losses that exceed 10% of the Bank and its subsidiary’s defined benefit obligations are recognized on a straight-line basis over the expected average remaining working lives of the participating employees. Past service cost is recognized immediately to the extent that the benefits are already vested, and otherwise is amortized on a straight-line basis over the average period until the benefits become vested.

Jumlah yang diakui sebagai liabilitas imbalan pasti di laporan posisi keuangan merupakan nilai kini liabilitas imbalan pasti disesuaikan dengan keuntungan dan kerugian aktuarial yang belum diakui, biaya jasa lalu yang belum diakui dan nilai wajar aset program.

The benefit obligation recognized in the statement of financial position represents the present value of the defined benefit obligation reduced by the fair value of plan assets and as adjusted for unrecognized actuarial gains and losses, unrecognized past service cost and as reduced by the fair value of scheme assets.

bb. Pendapatan dan Beban Bunga

ö.

bb. Interest Revenues and Expenses

Pendapatan dan beban bunga diakui secara akrual menggunakan metode suku bunga efektif (Catatan 3g).

Interest income and expenses are recognized on an accrual basis using the effective interest rate method (Note 3g).

Penerimaan yang berhubungan dengan kredit yang mengalami penurunan nilai langsung mengurangi nilai tercatat kredit. Pendapatan bunga atas aset keuangan yang mengalami penurunan nilai pada periode berjalan diakui atas dasar suku bunga yang digunakan untuk mendiskonto arus kas masa datang dalam pengukuran kerugian penurunan nilai. Suku bunga tersebut diterapkan terhadap nilai kredit setelah memperhitungkan penurunan nilai.

Revenue related to impaired loan directly reduces the carrying amount of the loan. Interest income on impaired financial assets in the current period is recognized on the basis of the interest rate rates used for discounting future cash flows in the measurement of impairment losses. The interest rates are applied to the loan amounts net of impairment losses.

Pendapatan lain yang diterima sehubungan dengan transaksi pembiayaan konsumen diakui dan dicatat sebagai pendapatan dalam tahun yang bersangkutan.

Other revenues relating to consumer financing transactions are recognized and recorded as income in current operations.

Bunga dari liabilitas keuangan, diakui sebagai beban pada laporan laba rugi komprehensif.

Interest from financial liabilities is recognized as an expense in the statement of comprehensive income.

Pendapatan dan beban bunga yang diakui dalam laporan keuangan adalah bunga pada aset dan liabilitas keuangan pada biaya perolehan diamortisasi yang dihitung menggunakan suku bunga efektif.

Interest income and expense recognized in the consolidated financial statement is interest on financial assets and liabilities measured at amortized costs using the effective interest rate method.

Pengakuan Pendapatan Provisi dan Komisi

dan

Beban

cc.

Pendapatan provisi dan komisi yang berkaitan langsung dengan kegiatan perkreditan atau jangka waktu tertentu yang jumlahnya signifikan ditangguhkan dan diamortisasi sesuai dengan jangka waktunya dengan menggunakan suku bunga efektif. Untuk kredit yang dilunasi sebelum jatuh temponya, saldo pendapatan provisi dan/atau komisi yang ditangguhkan, diakui pada saat kredit dilunasi.

Revenues and Expenses on Fees and Commissions Fees and commissions directly related to loan activities or specific terms and with significant amounts are deferred and amortized over the periods of related loan commitments using the effective interest rate method. For loans settled prior to maturity date, the balances of deferred fee or commission are recognized as income at loan settlement date.


- 31 -

141



Provisi dan komisi yang tidak berkaitan dengan kegiatan perkreditan atau pinjaman dan jangka waktu atau nilainya tidak material, diakui sebagai pendapatan atau beban pada saat terjadinya transaksi.

Fees and commissions which are not related to either loan activities or period of time or whose amounts are not material are recognized as revenue or expense when earned or incurred.

dd. Pajak Penghasilan

142

dd. Income Tax

Beban pajak kini ditentukan berdasarkan laba kena pajak dalam periode yang bersangkutan yang dihitung berdasarkan tarif pajak yang berlaku.

Current tax expense is determined based on the taxable income for the year computed using prevailing tax rates.

Aset dan liabilitas pajak tangguhan diakui atas konsekuensi pajak periode mendatang yang timbul dari perbedaan jumlah tercatat aset dan liabilitas menurut laporan keuangan dengan dasar pengenaan pajak aset dan liabilitas. Liabilitas pajak tangguhan diakui untuk semua perbedaan temporer kena pajak dan aset pajak tangguhan diakui untuk semua perbedaan temporer yang boleh dikurangkan, sepanjang besar kemungkinan dapat dimanfaatkan untuk mengurangi laba kena pajak pada masa datang.

Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax bases. Deferred tax liabilities are recognized for all taxable temporary differences and deferred tax assets are recognized for all deductible temporary differences to the extent that it is probable that taxable income will be available in future periods against which the deductible temporary differences can be utilized.

Aset dan liabilitas pajak tangguhan diukur dengan menggunakan tarif pajak yang diekspektasikan berlaku dalam periode ketika liabilitas diselesaikan atau aset dipulihkan dengan tarif pajak (dan peraturan pajak) yang telah berlaku atau secara substantif telah berlaku pada akhir periode pelaporan.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based on the tax rates (and tax laws) that have been enacted, or substantively enacted, by the end of the reporting period.

Pengukuran aset dan liabilitas pajak tangguhan mencerminkan konsekuensi pajak yang sesuai dengan cara Bank dan entitas anak ekspektasikan, pada akhir periode pelaporan, untuk memulihkan atau menyelesaikan jumlah tecatat aset dan liabilitasnya.

The measurement of deferred tax assets and liabilities reflects the consequences that would follow from the manner in which the Bank and its subsidiary expect, at the end of the reporting period, to recover or settle the carrying amount of their assets and liabilities.

Jumlah tercatat aset pajak tangguhan dikaji ulang pada akhir periode pelaporan dan dikurangi jumlah tercatatnya jika kemungkinan besar laba kena pajak tidak lagi tersedia dalam jumlah yang memadai untuk mengkompensasikan sebagian atau seluruh aset pajak tangguhan tersebut.

The carrying amount of deferred tax asset is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Aset dan liabilitas pajak tangguhan saling hapus ketika entitas memiliki hak yang dapat dipaksakan secara hukum untuk melakukan saling hapus aset pajak kini terhadap liabilitas pajak kini dan ketika aset pajak tangguhan dan liabilitas pajak tangguhan terkait dengan pajak penghasilan yang dikenakan oleh otoritas perpajakan yang sama serta Bank dan entitas anak yang berbeda yang bermaksud untuk memulihkan aset dan liabilitas pajak kini dengan dasar neto.

Deferred tax assets and liabilities are offset when there is legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Bank and its subsidiary intend to settle their current tax assets and current tax liabilities on a net basis.

Pajak kini dan pajak tangguhan diakui sebagai beban atau penghasilan dalam laba atau rugi, kecuali sepanjang pajak penghasilan yang berasal dari transaksi atau kejadian yang diakui, diluar laba atau rugi (baik dalam pendapatan komprehensif lain maupun secara langsung di ekuitas), dalam hal tersebut pajak juga diakui di luar laba atau rugi.

Current and deferred tax are recognized as an expense or income in profit or loss, except when they relate to items that are recognized outside of profit or loss (whether in other comprehensive income or directly in equity), in which case the tax is also recognized outside of profit or loss.


- 32 -


ee.

ff.


Laba per Saham

ee.

Earnings per Share

Laba per saham dasar dihitung dengan membagi laba bersih konsolidasian yang diatribusikan kepada pemilik entitas induk dengan jumlah rata-rata tertimbang saham yang beredar pada tahun yang bersangkutan.

Basic earnings per share is calculated by dividing consolidated net income attributable to the owners of the entity with the weighted average number of shares outstanding during the year.

Laba per saham dilusian dihitung dengan membagi laba bersih yang diatribusikan kepada pemilik entitas induk dengan jumlah rata-rata tertimbang saham biasa yang telah disesuaikan dengan dampak dari semua efek berpotensi saham biasa yang dilutif.

Diluted earnings per share is computed by dividing net income attributable to the owners of the entity by the weighted average number of shares outstanding as adjusted for the effects of all potentially dilutive ordinary shares.

Provisi

ff.

Provisions

Provisi diakui ketika Bank dan entitas anak memiliki kewajiban kini (baik bersifat hukum maupun konstruktif) sebagai akibat peristiwa masa lalu, kemungkinan besar Bank dan entitas anak diharuskan menyelesaikan kewajiban dan estimasi andal mengenai jumlah kewajiban tersebut dapat dibuat.

Provisions are recognized when the Bank and its subsidiary have a present obligation (legal or constructive) as a result of a past event, it is probable that the Bank and its subsidiary will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.

Jumlah yang diakui sebagai provisi merupakan estimasi terbaik dari pertimbangan yang diperlukan untuk menyelesaikan kewajiban kini pada akhir periode pelaporan, dengan mempertimbangkan risiko dan ketidakpastian yang meliputi kewajibannya. Apabila suatu provisi diukur menggunakan arus kas yang diperkirakan untuk menyelesaikan kewajiban kini, maka nilai tercatatnya adalah nilai kini dari arus kas.

The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows.

Ketika beberapa atau seluruh manfaat ekonomi untuk penyelesaian provisi yang diharapkan dapat dipulihkan dari pihak ketiga, piutang diakui sebagai aset apabila terdapat kepastian bahwa penggantian akan diterima dan jumlah piutang dapat diukur secara handal.

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognized as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

dd. Penurunan Nilai Aset Non-keuangan

gg. Impairment of Non-financial Asset

Pada tanggal pelaporan, Bank dan entitas anak menelaah nilai tercatat aset nonkeuangan untuk menentukan apakah terdapat indikasi bahwa aset tersebut telah mengalami penurunan nilai. Jika terdapat indikasi tersebut, nilai yang dapat diperoleh kembali dari aset diestimasi untuk menentukan tingkat kerugian penurunan nilai (jika ada). Bila tidak memungkinkan untuk mengestimasi nilai yang dapat diperoleh kembali atas suatu aset individu, Bank dan entitas anak mengestimasi nilai yang dapat diperoleh kembali dari unit penghasil kas atas aset.

At reporting dates, the Bank and its subsidiary review the carrying amounts of non-financial assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the Bank and its subsidiary estimate the recoverable amount of the cash generating unit to which the asset belongs.


- 33 -

143



Perkiraan jumlah yang dapat diperoleh kembali adalah nilai tertinggi antara nilai wajar setelah dikurangi biaya untuk menjual atau nilai pakai. Jika jumlah yang dapat diperoleh kembali dari aset non-keuangan (unit penghasil kas) kurang dari nilai tercatatnya, nilai tercatat aset (unit penghasil kas) dikurangi menjadi sebesar nilai yang dapat diperoleh kembali dan rugi penurunan nilai diakui langsung ke laba rugi. 4.

144

Estimated recoverable amount is the higher fair value less cost to sell and value in use. If the recoverable amount of a non-financial asset (cash generating unit) is less than its carrying amount, the carrying amount of the asset (cash generating unit) is reduced to its recoverable amount and an impairment loss is recognized immediately against earnings.

PERTIMBANGAN KRITIS AKUNTANSI DAN ESTIMASI AKUNTANSI YANG SIGNIFIKAN

4.

CRITICAL ACCOUNTING JUDGMENTS AND ESTIMATES

Dalam rangka penerapan kebijakan akuntansi Bank, sebagaimana dijelaskan pada Catatan 3, manajemen diharuskan untuk membuat pertimbangan, estimasi dan asumsi tentang nilai tercatat aset dan liabilitas yang tidak tersedia dari sumber lain. Estimasi dan asumsi dasar berdasarkan pengalaman historis dan faktor lain yang dianggap relevan. Hasil aktual dapat berbeda dari estimasi tersebut.

In the application of the Bank’s accounting policies, which are described in Note 3, the management is required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

Estimasi dan asumsi yang mendasari direview secara berkala. Revisi terhadap estimasi akuntansi akan diakui pada periode dimana estimasi tersebut direvisi, jika revisi tersebut hanya berpengaruh terhadap periode tersebut, atau pada periode tersebut dan periode berikutnya jika revisi tersebut mempengaruhi kedua periode tersebut.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Pertimbangan Kritis Kebijakan Akuntansi

Penerapan

Critical Judgments in Applying Accounting Policies

Di bawah ini adalah pertimbangan kritis, selain dari estimasi yang telah diatur, dimana direksi telah membuat suatu proses penerapan kebijakan akuntansi Bank dan memiliki pengaruh paling signifikan terhadap jumlah yang diakui dalam laporan keuangan konsolidasian.

Below are the critical judgements, apart from those involving estimations, that the directors have made in the process of applying the Bank accounting policies and that have the most significant effect on the amounts recognized in the consolidated financial statements.

Aset keuangan yang dimiliki hingga jatuh tempo

Held-to-maturity financial assets

Manajemen telah menelaah aset keuangan Bank dan entitas anak yang dimiliki hingga jatuh tempo karena persyaratan pemeliharaan modal dan likuiditas dan telah dikonfirmasi intensi positif Bank dan entitas anak dan kemampuan untuk memiliki aset tersebut hingga jatuh tempo. Rincian dan jumlah tercatat aset keuangan yang dimiliki hingga jatuh tempo dijelaskan dalam Catatan 8.

The management have reviewed the Bank and its subsidiary’s held-to-maturity financial assets in the light of its capital maintenance and liquidity requirements and have confirmed the Bank and its subsidiary’s positive intention and ability to hold those assets to maturity. The details and its carrying amounts of the held-to-maturity financial assets are described in Note 8.

Sumber estimasi ketidakpastian

Key sources of estimation uncertainty

Asumsi utama mengenai masa depan dan sumber estimasi lainnya pada akhir periode pelaporan, yang memiliki risiko signifikan yang mengakibatkan penyesuaian material terhadap jumlah tercatat aset dan liabilitas dalam periode pelaporan berikutnya dijelaskan dibawah ini:

The key assumptions concerning future, and other key sources of estimation at the end of the reporting period, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial period are explained below:

dalam


- 34 -


Cadangan keuangan

aset

Provision for losses on impairment of financial assets

Pada setiap tanggal laporan posisi keuangan, Bank dan entitas anak mengevaluasi apakah terdapat bukti objektif bahwa aset keuangan mengalami penurunan nilai. Suatu aset keuangan dinyatakan mengalami penurunan nilai bila ada bukti obyektif terjadinya peristiwa yang berdampak pada estimasi arus kas atas aset keuangan. Bukti tersebut meliputi data yang dapat diobservasi yang menunjukkan bahwa telah terjadi peristiwa yang merugikan dalam status pembayaran debitur atau kondisi ekonomi nasional atau lokal yang berkorelasi dengan kelalaian membayar piutang.

At each reporting date, the Bank and its subsidiary evaluate whether there is objective evidence that financial assets are impaired. Financial assets are considered to be impaired when there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows of the financial assets have been affected. The evidence includes observable data which indicates that an adverse event has occurred in the payment status of borrowers or in the national or local economic conditions that correlate with the omission of payment of receivables.

Kerugian penurunan nilai adalah selisih antara nilai tercatat dan nilai kini dari estimasi arus kas masa depan dan realisasi agunan pada tingkat suku bunga efektif awal dari aset keuangan tersebut. Cadangan kerugian penurunan nilai akan dibentuk untuk mengakui kerugian penurunan nilai yang terjadi dalam portofolio aset keuangan. Manajemen menggunakan perkiraan berdasarkan pengalaman kerugian historis untuk aset dengan karakteristik risiko kredit dan bukti obyektif adanya penurunan nilai yang serupa dengan yang ada dalam portofolio pada saat penjadwalan arus kas masa depan.

Impairment loss is the difference between the carrying amount and the present value of estimated future cash flows and the realization of collateral at the initial effective interest rates of the financial assets. Provision for loss on impairment will be set up to recognize the impairment loss that occurs in a portfolio of financial assets. Management uses estimates based on historical loss experience for assets with credit risk characteristics and objective evidence of impairment similar to those in the portfolio when scheduling the future cash flows.

Bank dan entitas anak melakukan penilaian terhadap penurunan nilai dalam dua cara, yaitu:

Bank and its subsidiary perform assessment of the impairment amounts in two ways, namely:

a.

kerugian

penurunan

nilai


Individual, dilakukan untuk jumlah aset keuangan yang melebihi ambang batas (threshold) tertentu dan aset keuangan yang memiliki bukti obyektif penurunan nilai yang telah teridentifikasi secara terpisah pada tanggal laporan posisi keuangan. Kerugian penurunan nilai adalah selisih antara nilai tercatat dan nilai kini dari estimasi terbaik atas arus kas masa depan dan realisasi agunan pada tingkat suku bunga efektif awal dari aset keuangan tersebut. Estimasi ini dilakukan dengan mempertimbangkan kapasitas utang dan fleksibilitas keuangan debitur, kualitas pendapatan debitur, jumlah dan sumber arus kas, industri di mana debitur beroperasi dan nilai realisasi agunan. Estimasi jumlah dan waktu pemulihan masa depan akan membutuhkan banyak pertimbangan. Jumlah penerimaan tergantung pada kinerja debitur pada masa mendatang dan nilai agunan, keduanya akan dipengaruhi oleh kondisi ekonomi di masa depan, di samping itu agunan mungkin tidak mudah dijual. Nilai aktual arus kas masa depan dan tanggal penerimaan mungkin berbeda dari estimasi tersebut dan akibatnya kerugian aktual yang terjadi mungkin berbeda dengan yang diakui dalam laporan keuangan

a.

Individually, made to the amount of financial assets that exceed certain threshold and to certain financial assets that have objective evidence that impairment has been identified separately on the statement of financial position date. Impairment loss is the difference between the carrying amount and the present value of the best estimated future cash flows and realization of collateral at the initial effective interest rates of financial assets. The estimates are made by considering the debt capacity and financial flexibility of the debtor, debtor's earnings quality, quantity and source of cash flows, industry in which the debtor operates and realizable value of collateral. Estimating the amount and timing of future recovery will require a lot of considerations. The amount of revenue depends on the performance of the debtor in the future and the value of collateral, both of which will be affected by future economic conditions, in addition to the fact that the collateral may not be easily sold. The actual value and date of receipt of future cash flows may differ from the estimates and as a result, actual loss which occurs may be different from the amount recognized in the financial statements.


- 35 -

145


b.

146


Kolektif, dilakukan untuk jumlah aset keuangan yang tidak melebihi ambang batas (threshold) tertentu, tidak memiliki bukti obyektif penurunan nilai dan aset keuangan yang memiliki bukti obyektif penurunan nilai, namun belum diidentifikasi secara terpisah pada tanggal laporan posisi keuangan. Pembentukan kerugian penurunan nilai dilakukan secara kolektif dengan antara lain memperhitungkan jumlah dan lamanya tunggakan, agunan dan pengalaman kerugian masa lalu. Faktor paling penting dalam pembentukan cadangan adalah probability of default dan loss given default. Kualitas aset keuangan pada masa mendatang dipengaruhi oleh ketidakpastian yang dapat menyebabkan kerugian aktual aset keuangan dapat berbeda secara material dari cadangan kerugian penurunan nilai yang telah dibentuk. Ketidakpastian ini termasuk lingkungan ekonomi, suku bunga dan pengaruhnya terhadap pembelanjaan debitur, tingkat pengangguran dan perilaku pembayaran.

b.

Collectively, made to the amount of financial assets that do not exceed certain threshold and do not have objective evidence of impairment assessed individually, and to the financial assets that have objective evidence of impairment but has not been identified separately on the statement of financial position date. Establishment of collective impairment loss is made by, among others, taking into account the number and duration of arrears, collateral and past loss experience. The most important factors in establishing reserves are the probability of default and the loss given default. The quality of financial assets in the future is affected by uncertainties that could cause actual loss on financial assets, which may differ materially from the impairment loss reserves that have been established. These uncertainties include the economic environment, interest rates and the effect on spending of the debtor, unemployment rate and payment behavior.

Metodologi dan asumsi yang digunakan dalam penurunan nilai individual dan kolektif ini akan ditelaah secara berkala untuk mengurangi perbedaan antara estimasi kerugian dan kerugian aktual.

The methodology and assumptions used in the individual and collective impairment will be reviewed regularly to reduce the difference between estimated and actual losses.

Manfaat Karyawan

Employee benefits

Penentuan liabilitas imbalan kerja tergantung pada pemilihan asumsi tertentu yang digunakan oleh aktuaris dalam menghitung jumlah liabilitas tersebut. Asumsi tersebut termasuk antara lain tingkat diskonto dan tingkat kenaikan gaji. Realisasi yang berbeda dari asumsi Bank dan entitas anak diakumulasi dan diamortisasi selama periode mendatang dan akibatnya akan berpengaruh terhadap jumlah biaya serta liabilitas yang diakui di masa mendatang. Walaupun asumsi Bank dan entitas anak dianggap tepat dan wajar, namun perubahan signifikan pada kenyataannya atau perubahan signifikan dalam asumsi yang digunakan dapat berpengaruh secara signifikan terhadap liabilitas imbalan pasca kerja Bank dan entitas anak.

Determination of liability for employee benefits depends on the selection of certain assumptions used by actuaries in calculating the amount of such liability. These assumptions include, among others, the discount rate and the rate of increase in salaries. Different realization of the Bank and its subsidiary’s assumptions is accumulated and amortized over future periods and consequently will affect the amount of costs and liabilities recognize in the future periods. Although the assumptions used by the Bank and its subsidiary are assessed to be appropriate and fair, significant changes in actual events or significant changes in the assumptions used can significantly affect the Bank and its subsidiary's post-employment benefits liability.

Taksiran Masa Manfaat Ekonomis Aset Tetap

Estimated Useful Equipment

Masa manfaat setiap aset tetap Bank dan entitas anak ditentukan berdasarkan kegunaan yang diharapkan dari aset tersebut. Estimasi ini ditentukan berdasarkan evaluasi teknis internal dan pengalaman atas aset sejenis. Masa manfaat setiap aset direview secara periodik dan disesuaikan apabila prakiraan berbeda dengan estimasi sebelumnya karena keausan, keusangan teknis dan komersial, hukum atau keterbatasan lainnya atas pemakaian aset. Namun terdapat kemungkinan bahwa hasil operasi dimasa mendatang dapat dipengaruhi secara signifikan oleh perubahan atas jumlah serta periode pencatatan biaya yang diakibatkan karena perubahan faktor yang disebutkan di atas.

The useful life of each item of the Bank and its subsidiary premises and equipment, are estimated based on the period over which the asset is expected to be available for use. Such estimation is based on internal technical evaluation and experience with similar assets. The estimated useful life of each asset is reviewed periodically and updated if expectations differ from previous estimates due to physical wear and tear, technical or commercial obsolescence and legal or other limits on the use of the asset. It is possible, however, that future results of operations could be materially affected by changes in the amounts and timing of recorded expenses brought about by changes in the factors mentioned above.


- 36 -

Lives

of

Premises

and


5.


Perubahan masa manfaat aset tetap dapat mempengaruhi jumlah biaya penyusutan yang diakui dan penurunan nilai tercatat aset tetap.

A change in the estimated useful life of any item of premises and equipment would affect the recorded depreciation expense and decrease in the carrying values of premises and equipment.

Nilai tercatat Catatan 14.

The carrying amounts of premises and equipment are disclosed in Note 14.

aset

tetap

diungkapkan

dalam

GIRO PADA BANK INDONESIA

5.

DEMAND DEPOSITS WITH BANK INDONESIA

2013 Jumlah/ Total Rp Rupiah Dollar Amerika Serikat

253.840.815.723 620.670.000.000

Jumlah

874.510.815.723

2012 GWM Primer/ Primary MMD % 8,55 8,15

Jumlah/ Total Rp 243.775.006.456 428.891.000.000 672.666.006.456

GWM Primer/ Primary MMD % 8,37 8,83

Rupiah U.S. Dollar Total

Sesuai dengan Peraturan Bank Indonesia (PBI) No. 15/15/PBI/2013 tanggal 24 Desember 2013 yang berlaku efektif sejak 31 Desember 2013, tentang Giro Wajib Minimum Bank Umum pada Bank Indonesia dalam Rupiah dan Valuta Asing, setiap bank di Indonesia diwajibkan mempunyai saldo giro minimum di Bank Indonesia untuk cadangan likuiditas. Giro Wajib Minimum (GWM) dalam Rupiah terdiri dari GWM Primer ditetapkan sebesar 8% dan GWM Sekunder ditetapkan sebesar 4%, serta GWM Loan to Deposit Ratio (LDR) sebesar perhitungan antara parameter disinsentif bawah atau parameter disinsentif atas dengan selisih antara LDR bank dan LDR target dengan memperhatikan selisih antara Kewajiban Penyediaan Modal Minimum (KPMM) bank dan KPMM Insentif. GWM dalam Dollar Amerika Serikat ditetapkan sebesar 8%.

In accordance with Bank Indonesia Regulation (PBI) No. 15/15/PBI/2013 dated December 24, 2013 which is effective from December 31, 2013, regarding Mandatory Minimum Deposit (MMD) Balances with Bank Indonesia in Rupiah and Foreign Currencies, each bank in Indonesia is required to maintain minimum deposit balances with Bank Indonesia, as liquidity reserve. The MMD in Rupiah consists of Primary MMD which is set at 8% and the Secondary MMD which is set at 4%, and MMD Loan to Deposit Ratio (LDR MMD) which is determined based on parameters under disincentive or over disincentive for the difference between the bank's LDR and target LDR by taking into account the difference between the bank's Capital Adequacy Ratio (CAR) and CAR incentive MMD in the United States Dollar is set at 8%.

Sesuai dengan PBI No. 12/19/PBI/2010 tanggal 4 Oktober 2010 yang diubah dengan PBI No. 13/10/PBI/2011 tanggal 9 Pebruari 2011, GWM dalam Rupiah, terdiri dari GWM Primer ditetapkan sebesar 8% dan GWM Sekunder yang ditetapkan sebesar 2,5%, serta GWM LDR sebesar perhitungan antara parameter disinsentif bawah atau parameter disinsentif atas dengan selisih antara LDR bank dan LDR target dengan memperhatikan selisih antara Kewajiban Penyediaan Modal Minimum (KPMM) bank dan KPMM Insentif yang mulai berlaku tanggal 1 Maret 2011. GWM dalam Dollar Amerika Serikat ditetapkan sebesar 8% sejak tanggal 1 Juni 2011.

In accordance with PBI No. 12/19/PBI/2010 dated October 4, 2010 which was amended by PBI No. 13/10/PBI/2011 dated February 9, 2011, MMD in Rupiah consists of Primary MMD which is set at 8% and Secondary MMD which is set at 2.5%, and LDR MMD which is determined based on parameters under disincentive or over disincentive for the difference between the bank's LDR and target LDR by taking into account the difference between the bank's Capital Adequacy Ratio (CAR) and CAR incentive which became effective from March 1, 2011. MMD in the United States Dollar is set at 8% which is effective from June 1, 2011.

Pada tanggal 31 Desember 2013 dan 2012, GWM sekunder Bank yang terdiri dari Sertifikat Bank Indonesia (SBI) masing-masing sebesar 8,31% dan 5,49%.

As of December 31, 2013 and 2012, the Bank’s secondary MMD which consists of Bank Indonesia Certificates were 8.31% and 5.49%, respectively.

Pada tanggal 31 Desember 2013 dan 2012, Bank tidak membentuk GWM LDR karena LDR Bank lebih besar dari batas atas LDR target dan KPMM Bank diatas 14%.

As of December 31, 2013 and 2012, the Bank did not establish LDR minimum statutory reserves because of Bank’s LDR was above LDR target and Bank’s CAR was above 14%. 2013 Annual Report • PT Bank Resona Perdania

- 37 -

147



Pada tanggal 31 Desember 2013 dan 2012, Bank telah memenuhi GWM sesuai dengan ketentuan Bank Indonesia.

As of December 31, 2013 and 2012, the Bank has complied with the MMD required under Bank Indonesia regulation.

Seluruh giro pada Bank Indonesia pada tanggal 31 Desember 2013 dan 2012 tidak mengalami penurunan nilai, karena ditransaksikan dengan bank sentral Republik Indonesia yang memiliki risiko gagal bayar rendah.

All demand deposits with Bank Indonesia as of December 31, 2013 and 2012 are not impaired, since these are transacted with central bank of Republic of Indonesia with low probability of insolvency.

6.

GIRO PADA BANK LAIN

6.

This account represents current accounts with banks other than Bank Indonesia, with details as follows:

Merupakan penempatan giro pada bank lain selain Bank Indonesia, dengan rincian sebagai berikut:

2013 Rp Pihak berelasi Mata uang asing Resona Bank Ltd, Jepang The Bank of East Asia, Hongkong Sub jumlah Pihak ketiga Rupiah PT Bank Central Asia Tbk PT Bank Mandiri (Persero) Tbk Lainnya (masing-masing di baw ah Rp 10 juta) Mata uang asing JP Morgan Chase Bank NA, Amerika Serikat Citibank JP Tokyo, Jepang Deutsche Bank Trust Co., Amerika Serikat PT Bank Central Asia Tbk JP Morgan Chase Bank AG, Jerman OCBC Bank, Singapura Bangkok Bank Public Company Limited, Thailand OCBC-NISP Bank, Jakarta Lainnya (masing-masing di baw ah Rp 1 miliar) Sub jumlah Jumlah

2012 Rp

6.305.302.185

19.301.028.604

11.270.151

6.894.238

6.316.572.336

19.307.922.842

Related parties Foreign currencies Resona Bank Ltd, Japan The Bank of East Asia, Hongkong Sub total Third parties Rupiah PT Bank Central Asia Tbk PT Bank Mandiri (Persero) Tbk Others (below Rp 10 million each) Foreign currencies

272.662.161 14.847.846

7.559.394 13.694.691

6.764.849

6.420.521

419.133.957.836 233.408.863.461

420.458.416.564 69.076.936.469

142.632.534.965 39.770.732.318

28.888.083.322 17.752.537.146

5.569.557.351 4.742.447.484

8.583.029.781 6.132.124.455

4.207.736.427 2.496.299.812

2.232.045.109 802.142.404

JP Morgan Chase Bank NA, USA Citibank JP Tokyo, Japan Deutsche Bank Trust Co., USA PT Bank Central Asia Tbk JP Morgan Chase Bank AG, Germany OCBC Bank, Singapore Bangkok Bank Public Company Limited, Thailand OCBC-NISP Bank, Jakarta

422.170.903

539.103.358

Others (below Rp 1 billion each)

852.678.575.413

554.492.093.214

858.995.147.749

573.800.016.056

Tingkat bunga efektif rata-rata per tahun Rupiah

148

DEMAND DEPOSITS WITH OTHER BANKS

0,21%

0,21%

Sub total Total

Average annual interest rate Rupiah

Seluruh giro pada bank lain pada tanggal 31 Desember 2013 dan 2012 tidak mengalami penurunan nilai.

All demand deposits with other banks are not impaired as of December 31, 2013 and 2012.

Manajemen berpendapat bahwa cadangan kerugian penurunan nilai atas giro pada bank lain tidak perlu dibentuk karena giro pada bank lain dinilai akan dapat dicairkan pada saat jatuh tempo.

Management believes that no allowance for impairment losses is to be provided since demand deposits with other banks are assessed to be collectible upon maturity.


- 38 -


7.


PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN

7.

PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS

Penempatan pada Bank Indonesia dan bank lain berdasarkan jenis, mata uang dan nama bank adalah sebagai berikut:

Jenis penempatan Pihak ketiga Mata uang asing Deposito berjangka - OCBC Bank, Singapura Rupiah Bank Indonesia Intervensi setelah dikurangi bunga yang belum diamortisasi sebesar Rp 222.918.816 Penempatan Pada Bank Indonesia dan Bank Lain

Jenis penempatan Pihak ketiga Rupiah Call loan Bank Jabar Banten, Bandung JP Morgan Chase Bank, Jakarta setelah ditambah b roker fee yang belum diamortisasi sebesar Rp 121.557 The Hongkong and Shanghai Banking Corp, Jakarta setelah ditambah b roker fee yang belum diamortisasi sebesar Rp 121.557 Bank Commonwealth, Jakarta setelah ditambah b roker fee yang belum diamortisasi sebesar Rp 43.413 Bank Mega, Jakarta

Jangka waktu/ Term hari/days

Classification of placements with Bank Indonesia and other banks by type, currencies and bank’s name are as follows:

2013 Tingkat bunga efektif rata-rata per tahun/ Average annual effective interest rate

212

2

0,27%

Type of placement

328.590.000.000

5,75%

1.395.777.081.184 1.724.367.081.184



Jumlah/ Amount Rp

5

4,30%

50.000.000.000

5

4,35%

70.000.121.557

5

4,35%

70.000.121.557

5 5

4,35% 4,40%

25.000.043.413 60.000.000.000

Subjumlah Mata uang asing Deposito berjangka - OCBC Bank, Singapura Rupiah Bank Indonesia Intervensi setelah dikurangi bunga yang belum diamortisasi sebesar Rp 162.658.322 Penempatan Pada Bank Indonesia dan Bank Lain

Jumlah/ Amount Rp

275.000.286.527

759

5

0,57%

4,00%

260.226.000.000

1.126.837.341.678 1.662.063.628.205

Pada tanggal 31 Desember 2013 dan 2012, penempatan pada Bank Indonesia tidak mengalami penurunan nilai karena ditransaksikan dengan Bank Sentral Republik Indonesia yang memiliki risiko gagal bayar rendah.

Third parties Foreign currencies Time deposit - OCBC Bank, Singapore Rupiah Bank Indonesia Intervention net of unamortized interest of Rp 222,918,816 Placements with Bank Indonesia and Other Banks

Type of placement Third parties Rupiah Call loan Bank Jabar Banten, Bandung JP Morgan Chase Bank, Jakarta net of unamortized broker fee Rp 121,557 The Hongkong and Shanghai Banking Corp, Jakarta net of unamortized broker fee Rp 121,557 Bank Commonwealth, Jakarta net of unamortized broker fee Rp 43,413 Bank Mega, Jakarta Subtotal Foreign currencies Time deposit - OCBC Bank, Singapore Rupiah Bank Indonesia Intervention net of unamortized interest of Rp 162,658,322 Placements with Bank Indonesia and Other Banks

As of December 31, 2013 and 2012, the placements with Bank Indonesia are not impaired since these are transacted with Central Bank of Republic of Indonesia with low probability of insolvency. 2013 Annual Report • PT Bank Resona Perdania

- 39 -

149



Manajemen berpendapat bahwa cadangan kerugian penurunan nilai atas penempatan pada bank lain tidak perlu dibentuk karena penempatan pada bank lain dinilai akan dapat dicairkan pada saat jatuh tempo. 8.

Management believes that no allowance for impairment losses is to be provided since placements with other banks are assessed to be collectible upon maturity.

EFEK-EFEK

8.

Efek-efek berdasarkan tujuan investasi, jenis dan mata uang adalah sebagai berikut:

Securities classified according to purpose, type and currencies are as follows:

2013 Rp Pihak ketiga Dim iliki hingga jatuh tem po Rupiah Sertifikat Bank Indonesia Pendapatan dan biaya yang belum diamortisasi

2012 Rp

242.667.000.000 (3.814.735.234)

Subjumlah

238.852.264.766

Pinjam an yang diberikan dan piutang Mata uang asing Wesel ekspor Pendapatan yang dapat diatribusikan Subjumlah Jumlah Efek-efek

Sertifikat Bank Indonesia Wesel ekspor

150

273 14 - 118

160.000.000.000 (3.594.501.385)

Third parties Held-to-m aturity Rupiah Bank Indonesia Certificates Unamortized income and expenses

156.405.498.615

31.904.778.230 (46.719.556)

38.095.233.687 (25.877.640)

31.858.058.674

38.069.356.047

270.710.323.440

194.474.854.662

Suku bunga rata-rata per tahun dan jangka waktu adalah sebagai berikut:


SECURITIES

Subtotal Loans and receivables Foreign currencies Export drafts Atributable income Subtotal Total Securities

Average interest rates per annum and term are as follows:


5,60% 5,66%



273 14 - 90

Bank Indonesia Certificates Export drafts

4,61% 3,09%

Seluruh efek-efek pada tanggal 31 Desember 2013 dan 2012 tidak mengalami penurunan nilai.

The Bank’s securities are not impaired as of December 31, 2013 and 2012.

Manajemen berpendapat bahwa cadangan kerugian penurunan nilai atas efek-efek tidak perlu dibentuk karena efek-efek dinilai akan dapat dicairkan pada saat jatuh tempo.

Management believes that no allowance for impairment losses is to be provided since securities are assessed to be collectible upon maturity.

Nilai tercatat pada biaya perolehan diamortisasi dari efek-efek adalah sebagai berikut:

Carrying amount at amortized cost of the securities are as follows:

2013 Rp

2012 Rp

Efek-efek Pendapatan bunga yang masih harus diterima (Catatan 15)

270.710.323.440

194.474.854.662

131.176.575

66.172.221

Jumlah

270.841.500.015

194.541.026.883


- 40 -

Securities Accrued interest receivable (Note 15) Total


9.


TAGIHAN DAN LIABILITAS DERIVATIF

9.

DERIVATIVE RECEIVABLES AND PAYABLES

Bank melakukan transaksi derivatif terutama dalam bentuk pembelian dan penjualan berjangka valuta asing (forward) dan swap. Forward dan Swap merupakan komitmen untuk menjual dan membeli sejumlah mata uang tertentu pada tanggal di masa mendatang dengan harga yang telah ditentukan terlebih dahulu.

The Bank’s derivative financial instruments principally consist of forward foreign exchange contracts and swap contracts. Forward and Swap contracts are agreements to buy or sell a currency for another currency at a future date and at a specified price.

Transaksi perangkat moneter derivatif di atas menimbulkan risiko pasar dan risiko kredit. Risiko pasar dari transaksi perangkat moneter derivatif timbul sebagai akibat dari adanya fluktuasi dalam tingkat bunga dan nilai tukar mata uang asing. Sedangkan risiko kredit timbul dalam hal pihak lain tidak memenuhi liabilitasnya kepada Bank. Jangka waktu dari instrumen derivatif berkisar antara 1 sampai 13 bulan.

The Bank’s derivative financial instruments give rise to market and credit risks. The market risk of derivative financial instruments arises from the potential changes in value due to fluctuations in interest and foreign exchange rates. Credit risk is the possibility that a loss may occur due to the failure of a counterparty to fulfill its obligations according to the terms of the contract. The Bank’s derivative financial instruments have terms ranging from 1 to 13 months.

Pada tanggal 31 Desember 2013 dan 2012, tidak ada transaksi derivatif yang diperlakukan sebagai akuntansi lindung nilai. Dengan demikian, seluruh laba/rugi yang berasal dari transaksi derivatif diakui pada laba rugi.

As of December 31, 2013 and 2012, none of the Bank’s derivative transactions were designated as hedging instruments for accounting purposes. Accordingly, all gains and losses resulting from the derivative transactions are recognized in profit or loss.

Rincian tagihan dan liabilitas derivatif pada tanggal 31 Desember 2013 dan 2012 adalah sebagai berikut:

The details of derivative receivables and payables as of December 31, 2013 and 2012 are as follows: 2013

Jumlah nosional/ Notional amount Beli/Buy Rp Pihak ketiga Forw ard SWAP SPOT Jumlah tagihan derivatif dan liabilitas derivatif

848.896.040.809 351.911.854.364 4.560.550.000

Tagihan/ Receivables Rp

Jual/Sell Rp 836.999.538.361 357.149.837.913 4.553.088.228

Liabilitas/ Payables Rp

32.018.760.487 4.960.158.956 15.914.158

15.265.878.261 8.005.099.371 -

36.994.833.601

23.270.977.632

Third parties Forw ard SWAP SPOT Total derivative receivables and derivative payables

2012 Jumlah nosional/ Notional amount Beli/Buy Rp Pihak ketiga Forw ard SWAP SPOT Jumlah tagihan derivatif dan liabilitas derivatif

671.247.691.919 149.749.799.538 71.110.430.677

Jual/Sell Rp 666.215.700.990 149.791.573.580 71.354.369.662

Tagihan/ Receivables Rp

Liabilitas/ Payables Rp

13.343.185.913 427.352.195 89.116.776

7.158.427.558 415.545.517 249.988.172

13.859.654.884

7.823.961.247

Third parties Forw ard SWAP SPOT Total derivative receivables and derivative payables


- 41 -

151



10. KREDIT a.

10. LOANS

Jenis Pinjaman

a. 2013 Rp

Rupiah Pihak ketiga Kredit modal kerja Kredit investasi Pinjaman ekspor Trust receipts Pinjaman sindikasi Anjak piutang Pinjaman karyawan bukan manajemen Fasilitas cerukan

3.188.964.079.457 793.268.291.410 169.278.502.647 22.567.944.340 35.631.194.197 64.177.322.866

5.055.645.864 1.953.258.628

5.979.131.270 1.976.448.401

Jumlah Cadangan kerugian penurunan nilai

4.112.455.825.616

4.281.842.914.588

Bersih

4.043.910.600.215

(68.545.225.401)

86.559.130.980 42.014.765.312 8.543.340.000

116.163.942.949 35.518.195.851 9.772.932.000


5.598.937.724.620

3.972.723.414.293

Bersih

5.592.187.061.410

3.910.733.629.955

9.636.097.661.625

8.154.198.054.705

Tingkat bunga efektif rata-rata per tahun Rupiah Dollar Amerika Serikat Yen Jepang

10,20% 4,02% 1,51%

Net Foreign currencies Third parties Working capital loans Investment loans Export loans Trust receipts Promissory notes two-step loans Factoring Export two-step loans Total Allowance for Impairment losses

(61.989.784.338)

10,36% 4,00% 1,73%

Mata Uang

Total Allowance for Impairment losses

4.243.464.424.750

2.250.306.872.338 561.769.737.005 856.680.975.820 142.510.758.330

(6.750.663.210)

Rupiah Third parties Working capital loans Investment loans Export loans Trust receipts Syndicated loans Factoring Non-management employee loans Overdraft facility

(38.378.489.838)

3.017.924.165.169 1.220.197.612.277 993.822.925.205 229.875.785.677

Kredit - Bersih

152

2012 Rp

3.167.268.772.735 668.511.580.347 168.836.000.000 56.932.872.098 36.662.103.586 7.235.592.358

Mata uang asing Pihak ketiga Kredit modal kerja Kredit investasi Pinjaman ekspor Trust receipts Promissory notes two-step loans Anjak piutang Ekspor two-step loans

b.

By Type of Loans

b.

Net Loans - Net Average effective interest rates per annum Rupiah U.S. Dollar Japanese Yen

By Currencies

2013 Rp

2012 Rp

Rupiah Dollar Amerika Serikat Yen Jepang

4.112.455.825.616 5.270.280.159.928 328.657.564.692

4.281.842.914.588 3.610.313.006.350 362.410.407.943

Rupiah U.S. Dollar Japanese Yen


9.711.393.550.236

8.254.566.328.881


Kredit - Bersih

9.636.097.661.625

(75.295.888.611)


- 42 -

(100.368.274.176) 8.154.198.054.705

Loans - Net


c.


Sektor Ekonomi

c. 2013 Rp

d.

By Economic Sector 2012 Rp

Rupiah Industri Pembiayaan dan asuransi Perdagangan grosir Jasa usaha Konstruksi Transportasi/pergudangan Hotel restoran Pertanian Perusahaan induk Lain-lain Sub Jumlah

2.115.410.050.396 867.409.305.341 566.327.261.531 394.185.891.788 141.913.951.975 14.859.618.721 7.000.000.000 294.100.000 5.055.645.864 4.112.455.825.616

1.826.165.992.286 875.813.110.817 571.991.049.037 752.016.531.078 184.155.286.241 24.533.099.029 10.000.000.000 27.365.198.830 3.823.516.000 5.979.131.270 4.281.842.914.588

Rupiah Industry Finance and insurance Wholesales trading Business service Construction Transportation/storage Hotel/restaurant Agriculture Holding company Others Sub total

Mata uang asing Industri Perdagangan grosir Jasa usaha Konstruksi Perusahaan induk Perdagangan retail Pembiayaan dan asuransi Pertanian Lain-lain Sub Jumlah

2.423.367.113.788 1.423.679.317.140 721.397.311.073 568.570.122.692 170.197.450.000 114.154.600.000 67.157.869.210 3.651.000.000 106.762.940.717 5.598.937.724.620

2.025.351.989.352 900.509.683.644 569.049.666.203 64.829.332.340 134.787.430.000 92.332.040.000 23.501.920.378 10.553.610.000 151.807.742.376 3.972.723.414.293

Foreign Currencies Industry Wholesales trading Business service Construction Holding company Retail trading Finance and insurance Agriculture Others Sub total


9.711.393.550.236

8.254.566.328.881

(75.295.888.611)

(100.368.274.176)

Kredit - Bersih

9.636.097.661.625

8.154.198.054.705

Jangka Waktu

d.

Berdasarkan periode perjanjian kredit:

Total Allowance for Impairment losses Loans - Net

By Maturity Based on term of loan agreements:

Rupiah Rp

2013 Mata uang asing/ Foreign currencies Rp

Bersih/ Net Rp

1 tahun > 1 - 2 tahun > 2 - 5 tahun > 5 tahun

1.586.382.119.345 1.039.996.274.562 1.300.764.596.395 185.312.835.314

1.809.983.626.355 1.996.929.311.712 852.108.047.118 939.916.739.435

3.396.365.745.700 3.036.925.586.274 2.152.872.643.513 1.125.229.574.749

1 year > 1 - 2 years > 2 - 5 years > 5 years


4.112.455.825.616

5.598.937.724.620

9.711.393.550.236


Kredit - Bersih

4.043.910.600.215

(68.545.225.401)

(6.750.663.210) 5.592.187.061.410

(75.295.888.611) 9.636.097.661.625

Loans - Net


- 43 -

153


e.


Rupiah Rp


Bersih/ Net Rp

1 tahun > 1 - 2 tahun > 2 - 5 tahun > 5 tahun

420.639.343.471 1.991.443.387.986 1.367.127.843.162 502.632.339.969

620.610.009.478 2.307.299.338.205 574.685.534.230 470.128.532.380

1.041.249.352.949 4.298.742.726.191 1.941.813.377.392 972.760.872.349

1 year > 1 - 2 years > 2 - 5 years > 5 years


4.281.842.914.588

3.972.723.414.293

8.254.566.328.881


Kredit - Bersih

4.243.464.424.750

(38.378.489.838)

(61.989.784.338) 3.910.733.629.955

Kredit sindikasi merupakan kredit yang diberikan kepada debitur berdasarkan perjanjian pembiayaan bersama (sindikasi) dengan bank-bank lain.

e.

Keikutsertaan Bank sebagai anggota sindikasi dengan persentase kepesertaan 4% masing-masing untuk tahun 2013 dan 2012.

154

(100.368.274.176) 8.154.198.054.705

Loans - Net

Syndicated loans represent loans given to debtors with syndicated financing agreements with other banks.

The percentage of the Bank’s participation as a member in syndicated loans are 4% in 2013 and 2012, respectively.

f.

Pinjaman kepada karyawan bukan manajemen Bank ditujukan untuk pendidikan, kepemilikan kendaraan, rumah dan lainnya dengan jangka waktu 10 sampai dengan 120 bulan. Tingkat bunga rata-rata per tahun untuk pinjaman karyawan adalah 4,99% dan 5,02% masing-masing untuk 2013 dan 2012. Pembayaran kembali kredit melalui pemotongan gaji bulanan.

f.

Loans to the Bank’s non management employees are intended for education, acquisition of vehicles, houses and other personal properties, within a period of 10 to 120 months. These loans bear average interest rates per annum of 4.99% and 5.02% in 2013 and 2012, respectively. Loans are collected through monthly salary deductions.

g.

Kredit yang diberikan dijamin dengan agunan yang diikat dengan hak tanggungan atau surat kuasa untuk menjual dan jaminan lain yang umumnya diterima oleh industri perbankan antara lain tanah, bangunan, mesin,jaminan perusahaan, giro dan deposito berjangka.

g.

Loans are secured by collateral which are legalized by deed of encumbrance, power of attorney to sell and other collaterals that are generally accepted in the banking industry, such as lands, buildings, machineries, corporate guarantees, demand deposits and time deposits.

h.

Bank telah melakukan restrukturisasi kredit sebesar Rp 64.627.140.354 dengan cadangan kerugian penurunan nilai sebesar Rp 2.286.234.285 pada tanggal 31 Desember 2013 dan Rp 160.775.090.972 dengan cadangan kerugian penurunan nilai sebesar Rp 76.070.248.671 pada tanggal 31 Desember 2012. Bank melakukan restrukturisasi dengan cara memberikan perpanjangan jangka waktu kredit dan penurunan suku bunga.

h.

The Bank has restructured loans of Rp 64,627,140,354 with allowance for impairment losses of Rp 2,286,234,285 as of December 31, 2013 and Rp 160,775,090,972 with allowance for impairment losses of Rp 76,070,248,671 as of December 31, 2012. Loan are restructured by giving extension of loan terms and reduction of interest rates.


- 44 -


i.

Berdasarkan kriteria yang ditetapkan dalam Peraturan Bank Indonesia, kredit berdasarkan klasifikasi kualitas adalah sebagai berikut:

Rupiah Lancar Dalam perhatian khusus Diragukan Macet Sub jumlah Mata uang asing Lancar Dalam perhatian khusus Sub jumlah Jumlah

Sub jumlah Mata uang asing Lancar Dalam perhatian khusus Kurang lancar Macet Sub jumlah Jumlah

Bersih/ Net Rp Rupiah Current

827.996.431

3.743.807.511.485

248.725.861.044 82.432.353.070 36.662.103.586

969.608.245 38.531.923.393 28.215.697.332

247.756.252.799 43.900.429.677 8.446.406.254

4.112.455.825.616

68.545.225.401

4.043.910.600.215

5.095.279.754.632

1.754.899.106

5.093.524.855.526

Foreign currencies Current

503.657.969.988

4.995.764.104

498.662.205.884

Special mention

5.598.937.724.620

6.750.663.210

5.592.187.061.410

9.711.393.550.236

75.295.888.611

9.636.097.661.625

2012 Cadangan Kerugian Penurunan Nilai/ Allowance for impairment losses Rp

Special mention Doubtful Loss Sub total

Sub total Total

Bersih/ Net Rp Rupiah Current

3.739.108.689.379

1.242.296.104

3.737.866.393.275

507.103.031.012 35.631.194.197

18.627.823.984 18.508.369.750

488.475.207.028 17.122.824.447

4.281.842.914.588

38.378.489.838

4.243.464.424.750

3.466.956.173.414

1.700.158.649

3.465.256.014.765

Foreign currencies Current

396.451.694.644 52.086.333.963 57.229.212.272

5.523.355.843 12.638.638.633 42.127.631.213

390.928.338.801 39.447.695.330 15.101.581.059

Special mention Substandard Loss

3.972.723.414.293

61.989.784.338

3.910.733.629.955

8.254.566.328.881

100.368.274.176

8.154.198.054.705

Rasio Non-performing loan (NPL) pada tanggal 31 Desember 2013 dan 2012 adalah sebagai berikut:

NPL Gross NPL Neto

Based on the criteria stated in Bank Indonesia Regulations, loans classified according to quality are as follows:

3.744.635.507.916

Jumlah kredit/ Total loans Rp Rupiah Lancar Dalam perhatian khusus Diragukan

i.

2013 Cadangan Kerugian Penurunan Nilai/ Allowance for impairment losses Rp

Jumlah kredit/ Total loans Rp

j.


j.

Special mention Doubtful Sub total

Sub total Total

The non-performing loan (NPL) ratio as of December 31, 2013 and 2012 are as follows:

2013

2012

1,23% 0,54%

1,76% 0,87%

Gross NPL Net NPL


- 45 -

155


k.

Pada tanggal 31 Desember 2013 dan 2012, rincian kredit bermasalah menurut sektor ekonomi adalah sebagai berikut: Kredit bermasalah/ Non-performing loans Rp

2013 Cadangan kerugian penurunan nilai/ Allowance for impairment losses Rp

As of December 31, 2013 and 2012, the details of non-performing loans based on economic sector are as follows:

Kredit bermasalah/ Non-performing loans Rp

2012 Cadangan kerugian penurunan nilai/ Allowance for impairment losses Rp

36.662.103.586 82.432.353.070

28.215.697.332 38.531.923.393

35.631.194.197 -

18.508.369.750 -

Sub jumlah

119.094.456.656

66.747.620.725

35.631.194.197

18.508.369.750

Sub jumlah Jumlah

-

-

109.315.546.235

54.766.269.846

-

-

109.315.546.235

54.766.269.846

144.946.740.432

73.274.639.596

119.094.456.656

66.747.620.725

Dalam Laporan Batas Maksimum Pemberian Kredit (BMPK) kepada Bank Indonesia pada tanggal 31 Desember 2013 tidak terdapat kredit yang tidak memenuhi ketentuan BMPK.

l.

Rupiah Business service Industry Sub total Foreign currencies Industry Sub total Total

As of December 31, 2013, there are no loans which exceeded the legal lending limit (BMPK) as stated in the legal lending limit report to Bank Indonesia.

Berdasarkan Revisi Laporan BMPK tanggal 31 Desember 2012, rasio pelanggaran BMPK untuk pihak tidak terkait posisi Desember 2012 dari sebelumnya 0% berubah menjadi 12,10% yang disebabkan oleh ketergantungan keuangan debitur dari debitur lain yang terjadi pasca penarikan fasilitas. Pelanggaran tersebut telah diselesaikan pada bulan Maret 2013.

Based on Revision of legal lending limit report for December 31, 2012, the legal lending limit breach ratio for non-related party as of December 2012 previously 0% changed to 12.10%, caused by debtor’s financial dependency from other debtor which happened after facility drawdown. The breach is already settled in March 2013.

m. Mutasi cadangan kerugian penurunan nilai kredit untuk tahun yang berakhir 31 Desember 2013 dan 2012 adalah sebagai berikut:

m. The changes in the allowance for impairment losses on loans for the years ended December 31, 2013 and 2012 are as follows:

Rupiah Rp Saldo awal tahun Penyisihan (pemulihan) tahun berjalan Akrual bunga pada kredit yang mengalami penurunan nilai Penghapusan Selisih kurs Saldo akhir tahun

Saldo awal tahun Penyisihan (pemulihan) tahun berjalan Akrual bunga pada kredit yang mengalami penurunan nilai Penghapusan Selisih kurs Saldo akhir tahun

2013 Valuta asing/ Foreign currencies Rp

Jumlah/ Total Rp

38.378.489.839

61.989.784.337

100.368.274.176

86.306.483.202

(4.635.443.861)

81.671.039.341

2.095.252.362 (58.235.000.000) -

(901.105.671) (53.575.822.024) 3.873.250.427

1.194.146.691 (111.810.822.024) 3.873.250.427

68.545.225.403

6.750.663.208

75.295.888.611

Balance at beginning of year Provision (reversal of provision) during the year Accrued interest on impaired loans Write-off Exchange rate differences Balance at end of year

2012 Valuta asing/ Foreign currencies Rp

Jumlah/ Total Rp

2.680.531.471

118.287.125.277

120.967.656.748

34.949.246.736

(32.811.056.479)

2.138.190.257

748.711.632 -

430.557.988 (28.272.381.605) 4.355.539.156

1.179.269.620 (28.272.381.605) 4.355.539.156

Accrued interest on impaired loans Write-off Exchange rate differences

61.989.784.337

100.368.274.176

Balance at end of year

Rupiah Rp

156

k.

Rupiah Jasa usaha Industri

Mata uang asing Industri

l.


38.378.489.839


- 46 -

Balance at beginning of year Provision (reversal of provision) during the year


n.

Penghapusan cadangan kerugian penurunan nilai kredit valuta asing sejumlah Rp 53.575.822.024 merupakan penghapusan cadangan kerugian penurunan nilai atas kredit yang belum dihapus buku namun telah diselesaikan dengan cara dijual kepada pihak ketiga.

Write-off of loan foreign currencies allowance for impairment losses amounting to Rp 53,575,822,024 is write-off of loan allowance for impairment losses which is not yet written off but have been settled with sale to third party.

Manajemen berpendapat bahwa cadangan kerugian penurunan nilai kredit tersebut di atas adalah cukup untuk menutup kerugian yang mungkin timbul akibat tidak tertagihnya kredit.

Management believes that the allowance impairment losses is adequate to cover possible losses from uncollectible loans.

Mutasi kredit yang dihapus buku adalah sebagai berikut:

n.

The changes in loans written off are as follows:

2013 Mata uang asing/Foreign currencies Rp

Rupiah Rp

Jumlah/ Total Rp

Saldo awal tahun Penghapusan Selisih kurs penjabaran

26.605.684.345 58.235.000.000 -

287.027.677.069 70.780.761.465

313.633.361.414 58.235.000.000 70.780.761.465

Balance at beginning of year Write-off Exchange rate differences

Saldo akhir tahun

84.840.684.345

357.808.438.534

442.649.122.879


2012 Mata uang asing/Foreign currencies Rp

Rupiah Rp

o.


Jumlah/ Total Rp

Saldo awal tahun Penghapusan Selisih kurs penjabaran

26.605.684.345 -

244.417.728.665 28.272.381.605 14.337.566.799

271.023.413.010 28.272.381.605 14.337.566.799

Balance at beginning of year Write-off Exchange rate differences

Saldo akhir tahun

26.605.684.345

287.027.677.069

313.633.361.414


Nilai tercatat pada biaya perolehan diamortisasi dari kredit yang diberikan adalah sebagai berikut:

o.

2013 Rp

Carrying amount at amortized cost of the loans are as follow:

2012 Rp

Kredit yang diberikan Pendapatan bunga yang masih harus diterima (Catatan 15) Cadangan kerugian penurunan nilai

9.711.393.550.236

8.254.566.328.881

7.148.583.162

4.115.889.029

Jumlah

9.643.246.244.787

(75.295.888.611)

11. TAGIHAN DAN LIABILITAS AKSEPTASI

Sub jumlah Jumlah

8.158.313.943.734

Total

11. ACCEPTANCES RECEIVABLE AND PAYABLE 2013 Rp

Tagihan Akseptasi Pihak ketiga Rupiah Debitur Mata uang asing Debitur Bank

(100.368.274.176)

Loans Accrued interest receivable (Note 15) Allowance for impairment losses

2012 Rp

-

4.254.241.750

161.661.327.696 28.194.354.493

163.405.961.933 28.525.292.475

189.855.682.189

191.931.254.408

189.855.682.189

196.185.496.158

Acceptances Receivable Third parties Rupiah Debtors Foreign currencies Debtors Banks Sub total Total


- 47 -

157



2013 Rp

2012 Rp

Liabilitas Akseptasi Pihak ketiga Rupiah Bank Mata uang asing Bank Debitur

161.661.327.696 28.194.354.493

164.434.972.642 28.525.292.475

Sub jumlah

189.855.682.189

192.960.265.117

189.855.682.189

197.214.506.867

Jumlah

-

4.254.241.750

Sub total Total

Seluruh tagihan akseptasi pada tanggal 31 Desember 2013 dan 2012 tidak mengalami penurunan nilai.

Acceptances receivable are not impaired as of December 31, 2013 and 2012.

Manajemen berpendapat bahwa cadangan kerugian penurunan nilai atas tagihan akseptasi tersebut tidak perlu dibentuk karena tagihan tersebut dinilai akan dapat dicairkan pada saat jatuh tempo.

Management believes that no allowance for impairment losses is to be provided since acceptances receivable are assessed to be collectible upon maturity.

Tagihan akseptasi berdasarkan jangka waktu kontrak adalah sebagai berikut:

Acceptances receivable classified according to maturity dates based on contract are as follows:

2013 Rp

2012 Rp

Rupiah > 1 - 3 bulan

-

4.254.241.750

Sub Jumlah

-

4.254.241.750

Mata uang asing 1 bulan > 1 - 3 bulan > 3 - 6 bulan > 6 - 12 bulan

7.630.006.150 82.766.757.169 88.228.511.270 11.230.407.600

23.263.043.571 81.310.921.404 57.411.922.481 29.945.366.952

Sub Jumlah

189.855.682.189

191.931.254.408

189.855.682.189

196.185.496.158

Jumlah

Liabilitas akseptasi berdasarkan jangka waktu kontrak adalah sebagai berikut:

Sub total Foreign currencies 1 month > 1 - 3 months > 3 - 6 months > 6 - 12 months Sub total Total

2012 Rp

Rupiah > 1 - 3 bulan

-

4.254.241.750

Sub Jumlah

-

4.254.241.750

Mata uang asing 1 bulan > 1 - 3 bulan > 3 - 6 bulan > 6 - 12 bulan

7.630.006.150 82.766.757.169 88.228.511.270 11.230.407.600

23.263.043.571 81.310.921.404 58.440.933.190 29.945.366.952

Sub Jumlah

189.855.682.189

192.960.265.117

189.855.682.189

197.214.506.867

Jumlah

Rupiah > 1 - 3 months

Acceptance payable classified according to maturity dates based on contract are as follows:

2013 Rp

158

Acceptances Payable Third parties Rupiah Banks Foreign currencies Banks Debtors


- 48 -

Rupiah > 1 - 3 months Sub total Foreign currencies 1 month > 1 - 3 months > 3 - 6 months > 6 - 12 months Sub total Total



12. FINANCE LEASE RECEIVABLES

12. PIUTANG SEWA PEMBIAYAAN 2013 Rp Pihak ketiga Rupiah Piutang sewa pembiayaan Nilai sisa Pendapatan sewa pembiayaan yang belum diakui Simpanan jaminan

2012 Rp Third parties Rupiah Finance lease receivables Residual value

143.823.362.447 39.800.844.643

184.796.227.534 43.952.677.291

(19.387.391.213) (39.800.844.643)

(30.817.928.590) (43.952.677.291)

124.435.971.234

153.978.298.944

Subtotal

223.402.611.453 52.935.998.895

180.242.664.333 37.365.036.844

Foreign currency Finance lease receivables Residual value

(18.225.047.490) (52.935.998.895)

(11.320.332.690) (37.365.036.844)

Unearned lease income Security deposits

205.177.563.963

168.922.331.643


329.613.535.197 (118.429.818)

322.900.630.587 (134.045.350)

Total Allowance for impairment losses

Piutang sewa pembiayaan - Bersih

329.495.105.379

322.766.585.237

Finance lease receivables - Net

12,62% 5,43%

Average annual effective interest rates Rupiah Foreign currency

Subjumlah Mata uang asing Piutang sewa pembiayaan Nilai sisa Pendapatan sewa pembiayaan yang belum diakui Simpanan jaminan Subjumlah

Tingkat bunga efektif rata-rata per tahun Rupiah Mata uang asing

12,88% 5,58%

Jumlah piutang sewa pembiayaan berdasarkan jenis produk adalah sebagai berikut:

Unearned lease income Security deposits

Subtotal

Total finance lease receivables based on product are as follow:

2013 Rp

2012 Rp

Mesin Kendaraan bermotor Alat berat Lain-lain

262.899.720.258 35.061.685.463 34.157.945.250 35.106.622.929

267.498.429.736 33.445.108.346 35.924.947.163 28.170.406.622

Machine Vehicle Heavy equipment Others

Jumlah

367.225.973.900

365.038.891.867

Total

Tenor pembiayaan berkisar antara 2-5 tahun.

The period of financing ranging from 2-5 years.

Biaya-biaya yang timbul, seperti premi asuransi, bea materai dan biaya terkait lainnya sehubungan dengan perolehan aset sewa pembiayaan, dibebankan kepada konsumen.

Additional cost arises, for example: insurance premium, stamp duty and other related to leased assets, charged to consumers.

Kualitas piutang sewa pembiayaan pada tanggal 31 Desember 2013 dan 2012 adalah tidak mengalami penurunan nilai secara individual.

The quality of finance lease receivables as of December 31, 2013 and 2012 are not individually impaired.


- 49 -

159



Jumlah angsuran sewa pembiayaan berdasarkan jatuh temponya adalah sebagai berikut:

Total finance lease installments based on maturity date are as follow:

Pembayaran minimum sew a pembiayaan/ Minimum lease payments 31 Desember/December 31, 2013 2012 Rp Rp Angsuran sew a pem biayaan Sampai dengan satu tahun Lebih dari satu tahun sampai lima tahun Subjumlah

29.733.554.712 337.492.419.188

21.174.420.813 343.864.471.054

28.629.874.984 300.983.660.213

20.587.978.596 302.312.651.991

367.225.973.900

365.038.891.867

329.613.535.197

322.900.630.587

Pendapatan sew a pem biayaan belum diakui Sampai dengan satu tahun Lebih dari satu tahun sampai lima tahun

1.103.679.728 36.508.758.975

Subjumlah Jumlah

586.442.217 41.551.819.063

37.612.438.703

42.138.261.280

329.613.535.197

322.900.630.587

Mutasi cadangan kerugian penurunan nilai untuk tahun yang berakhir 31 Desember 2013 dan 2012 adalah sebagai berikut:

-

Subtotal Unearned lease incom e Within one year More than one year up to five years

-

329.613.535.197

Lease Installm ents Within one year More than one year up to five years

Subtotal

322.900.630.587

Total

The changes in the allowance for impairment losses for the year ended December 31, 2013 and 2012 are as follows:

2013 Rp

2012 Rp

Saldo awal tahun Penyisihan (pemulihan) tahun berjalan (Catatan 29) Kolektif Selisih kurs penjabaran

134.045.350

124.772.089

Saldo akhir tahun

118.429.818

(31.153.843) 15.538.311

5.487.926 3.785.335 134.045.350

Beginning balance Provision (reversal) during the year (Note 29) Collective Exchange rate differences Balance at end or year

Manajemen berpendapat bahwa cadangan kerugian penurunan nilai telah memadai untuk menutup kemungkinan kerugian atas tidak tertagihnya piutang sewa pembiayaan.

The management believes that the amount of allowance for impairment losses is adequate to cover the possible losses that might arise from uncollectible finance lease receivables.

Simpanan Jaminan

Security Deposits

Pada saat perjanjian sewa pembiayaan dimulai, lessee memberikan simpanan jaminan yang akan digunakan sebagai pembayaran atas pembelian dari aset sewa pembiayaan pada akhir masa sewa, bila hak opsi dilaksanakan lessee. Apabila hak opsi tidak dilaksanakan, simpanan jaminan tersebut akan dikembalikan kepada lessee pada akhir masa sewa pembiayaan.

At the inception of net investment in finance lease’s contract, the lessee rendered security deposits which will be used as payment of purchased leased assets at the end of the lease period, if the right option is exercised. If the option right is not exercised, such security deposits will be returned at the end of the lease period.

13. BIAYA DIBAYAR DIMUKA

13. PREPAID EXPENSES 2013 Rp

160

Nilai kini dari pembayaran minimum sew a pembiayaan/Present value of minimum lease payments 31 Desember/December 31, 2013 2012 Rp Rp

2012 Rp

Manfaat diterima dari penjualan aset tidak lancar tersedia untuk dijual Sewa Lainnya

61.020.881.428 7.362.588.072 3.550.931.150

3.618.220.632 3.646.161.669

Benefit received from sale of non-current assets held for sale Rent Others

Jumlah

71.934.400.650

7.264.382.301

Total


- 50 -



Manfaat diterima dari penjualan aset tidak lancar tersedia untuk dijual

Benefit received from sale of noncurrent assets held for sale

Berdasarkan Keputusan Direksi No. 065/KEP/DIR/XII/2012 tanggal 20 Desember 2012 tentang penjualan tanah dan bangunan kantor pusat, direksi Bank memutuskan untuk menjual aset tanah dan bangunan yang terletak di Jl. Jenderal Sudirman Kav. 40-41. Pada tanggal 21 Desember 2012 Bank melakukan perjanjian dengan PT Consulting Services Indonesia (CSI) serta PT Cushman & Wakefield Indonesia berupa (Master) Heads of agreement on sale and leaseback or buyback for Gedung Bank Resona Perdania to be developed into a new office building approx 55.000 SQM semi gross area between PT Bank Resona Perdania and PT Consulting Services Indonesia. Perjanjian ini telah di legalisasi oleh Hadijah, S.H., Mkn, notaris di Jakarta di bawah No. 564/Leg/2012 tanggal 21 Desember 2012 sebagaimana diubah dengan Addendum To (Master) Heads of Agreement on Sales & Leaseback or Buyback for Gedung Resona Perdania To Be Developed Into A New Office Building Approx.55.000 SQM Semi Gross Area Between PT Bank Resona Perdania And PT Consulting Services Indonesia tanggal 29 Agustus 2013 dan didaftar oleh Notaris Hadijah, SH, MKn, di Kota Jakarta Pusat tanggal 29 Agustus 2013 No. 1814/W/2013. Berdasarkan keputusan direksi dan perjanjian dengan CSI, Bank mencatat aset tanah dan bangunan dengan nilai tercatat Rp 123.998.675.000 sebagai aset tidak lancar tersedia untuk dijual. Pada akhir tahun 2012 Bank telah menerima deposit dari pembeli sebesar Rp 148.425.200.000 dan dicatat dalam liabilitas lain-lain.

Based on the Board of Directors No. 065/KEP/DIR-XII/2012 dated December 20, 2012 regarding to resolution sales of land and building of head office, the Board of Directors decided to sell land and building located at Jl. Jenderal Sudirman Kav. 40-41. On December 21, 2012 the Bank entered an agreement with PT Consulting Services Indonesia (CSI) and PT Cushman & Wakefield Indonesia, the agreement is (Master) Heads of agreement on sale and leaseback or buyback for Resona Perdania Bank Building to be developed into a new office building approx 55,000 SQM semi gross area between PT Bank Resona Perdania and PT Consulting Services Indonesia. This agreement has been legalized by Hadijah, S.H., Mkn, notary in Jakarta under No. 564/Leg/2012 dated December 21, 2012 as amended by Addendum To (Master) Heads of Agreement on Sales & Leaseback or Buyback for Gedung Resona Perdania To Be Developed Into A New Office Building Approx.55.000 SQM Semi Gross Area Between PT Bank Resona Perdania And PT Consulting Services Indonesia dated August 29, 2013 and registered by Notaris Hadijah, SH, MKn, in the City of Central Jakarta dated August 29, 2013 No. 1814/W/2013. Based on the Board of Directors resolution and agreement with CSI, the Bank recorded land and building with carrying value of Rp 123,998,675,000 as non current assets held for sale. At the end of year 2012 the Bank received deposit from buyer amounting to Rp 148,425,200,000 and recorded under other liabilities.

Atas transaksi di atas Bank dan entitas anak masih dapat menempati bangunan tersebut sampai dengan 12 bulan setelah menerima pemberitahuan dari pembeli untuk mengosongkan properti. Pada tanggal 13 Januari 2014 Bank telah pindah ke lokasi baru di Lt. 5&6, Suite 501 dan 601, Jl. Jenderal Gatot Subroto Kav. 9-11, Karet Semanggi Setiabudi, Jakarta 12930 Indonesia.

Based on the transactions above the Bank and its subsidiary can still occupy the building up to 12 months after receipt of notice to vacate the property from buyer. On January 13, 2014 the Bank has been relocated to new premises at Menara Mulia 5&6 Floor, Suite 501 and 601, Jl. Jenderal Gatot Subroto Kav. 9-11, Karet Semanggi Setiabudi, Jakarta 12930 Indonesia.

Pada tanggal 31 Januari 2013 berdasarkan perjanjian pengalihan dan penyerahan hak dan kewajiban yang telah dilegalisasi oleh Hadijah, S.H., Mkn, notaris di Jakarta di bawah No. 579/Leg/2013, terjadi pengalihan hak dan kewajiban atas (Master) Heads of Agreement on sale and leaseback or buyback for Gedung Resona Perdania antara Bank dan PT CSI menjadi antara Bank dan PT Mitra Panca Persada (MPP).

On January 31, 2013 based on agreement of transfering and delivering rights and obligations which have been legalized by Hadijah, S.H., Mkn, notary public in Jakarta under No. 579/Leg/2013, happened upon the transfer of rights and obligations (Master) Heads of Agreement on sale and leaseback or buyback for Resona Perdania Building between the Bank and PT CSI to become between the Bank and PT Mitra Panca Persada (MPP).

Berdasarkan akta-akta jual beli No. 11/2013, No. 12/2013, dan No.13/2013 semua tanggal 31 Januari 2013, dari Pejabat Pembuat Akta Tanah Hadijah, S.H., Mkn, Bank telah mengalihkan kepemilikan tanah dan bangunan yang terletak di Jl. Jenderal Sudirman Kav. 40-41 kepada MPP. Bank telah menerima pelunasan pembayaran dari MPP pada tanggal 31 Januari 2013.

Based on deeds of sale & purchase No. 11/2013, No.12/2013, and No. 13/2013 all dated January 31, 2013 from a land deed official Hadijah, S.H., Mkn, Bank has transferred the ownership of land and buildings located on Jl. Jenderal Sudirman Kav. 40-41 to MPP. The Bank has received settlement from MPP on January 31, 2013.


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161



Keuntungan penjualan aset tidak lancar tersedia untuk dijual adalah sebagai berikut:

Gain on sale of non current assets held for sale is as follows: 2013 Rp

Jumlah tercatat aset tidak lancar tersedia untuk dijual Harga jual

123.998.675.000 390.688.300.254

Carrying amount of non current assets held for sale Selling price

Keuntungan penghapusan aset tetap tidak lancar tersedia untuk dijual

266.689.625.254

Gain on disposal of non current assets held for sale

Harga jual yang diterima bank setelah pajak terdiri atas penerimaan kas sebesar Rp 332.718.462.898 dan penerimaan manfaat sebesar Rp 57.969.837.356.

Selling price received after taxes by the Bank consist of cash received amounting to Rp 332,718,462,898 and benefit received amounting to Rp 57,969,837,356.

Rincian saldo manfaat yang diterima Bank sebelum pajak pada tahun 2013 adalah sebagai berikut:

Details balance of benefit received by the Bank before taxes in 2013 are as follows:

2013 Rp Sewa gedung Biaya parkir Biaya relokasi Biaya renovasi

37.608.902.188 3.008.319.600 291.947.240 20.111.712.400

Building rent Parking cost Relocation cost Renovation cost

Jumlah

61.020.881.428

Total

Manfaat yang diterima bank dalam bentuk sewa gedung, biaya parkir dan biaya renovasi akan diamortisasi sepanjang masa sewa Bank di gedung baru. Manfaat dalam bentuk biaya relokasi akan langsung dibebankan ketika telah memperoleh penggantian dari pihak pembeli.

Benefit received by the Bank in the form of building rent, parking cost, and renovation cost will be amortized over the Bank’s rent period at the new premises. Benefit in the form of relocation cost will be directly charged to expense when the Bank received compensation from buyer.

14. ASET TETAP

14. PREMISES AND EQUIPMENTS 1 Januari/ January 1, 2013 Rp

Biay a perolehan: Tanah Bangunan dan renov asi gedung Kendaraan Mesin-mesin dan inv entaris kantor Subjumlah Aset dalam peny elesaian Jumlah Akumulasi peny usutan: Bangunan dan renov asi gedung Kendaraan Mesin-mesin dan inv entaris kantor Jumlah Jumlah Tercatat

162

736.560.000

31 Desember/ December 31, 2013 Rp

Penambahan/ Additions Rp

Pengurangan/ Deductions Rp

Reklasif ikasi/ Reclassifications Rp

-

-

-

736.560.000

-

634.844.825 1.882.850.000

912.916.219 1.882.850.000

108.932.685 -

387.004.079 -

36.170.137.493

1.222.266.430

276.620.457

31.839.317

37.147.622.783

39.702.463.712

1.331.199.115

663.624.536

31.839.317

40.401.877.608

404.697.318

7.320.848.502

40.107.161.030

8.652.047.617

663.624.536

-

-

48.095.584.111

581.679.559 1.457.472.461

60.366.167 164.813.135

176.214.693 -

-

465.831.033 1.622.285.596

29.369.702.811

3.619.582.288

268.052.080

-

32.721.233.019

31.408.854.831

3.844.761.590

444.266.773

-

34.809.349.648

8.698.306.199

(31.839.317)

7.693.706.503

13.286.234.463


- 52 -

Cost: Land Buildings and building improv ements Vehicles Machineries and of f ice equipments Subtotal Construction in progress Total Accumulated depreciation: Buildings and building improv ements Vehicles Machineries and of f ice equipments Total Carry ing Amount

P.T. BANK RESONA PERDANIA DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2013 (Lanjutan) 1 Januari/ January 1, 2012 Rp Biay a perolehan: Tanah Bangunan dan renov asi gedung Kendaraan Mesin-mesin dan inv entaris kantor Subjumlah Aset dalam peny elesaian Jumlah Akumulasi peny usutan: Bangunan dan renov asi gedung Kendaraan Mesin-mesin dan inv entaris kantor Jumlah Jumlah Tercatat

104.641.560.000 33.718.916.219 1.882.700.000

Penambahan/ Additions Rp 12.300.000


Pengurangan/ Deductions Rp

Reklasif ikasi/ Reclassifications Rp


103.905.000.000

-

736.560.000

32.806.000.000 12.150.000

-

912.916.219 1.882.850.000

41.747.678.502

6.294.111.791

12.238.284.550

366.631.750

36.170.137.493

181.990.854.721

6.306.411.791

148.961.434.550

366.631.750

39.702.463.712

366.631.751

404.697.317

182.357.486.472

6.711.109.108

-

(366.631.750)

148.961.434.550

-

404.697.318 40.107.161.030

11.587.885.944 1.281.711.595

1.706.118.615 187.910.866

12.712.325.000 12.150.000

-

581.679.559 1.457.472.461

37.430.613.247

4.177.374.114

12.238.284.550

-

29.369.702.811

50.300.210.786

6.071.403.595

24.962.759.550

-

31.408.854.831

132.057.275.686

8.698.306.199

Keuntungan (kerugian) penjualan aset tetap untuk tahun-tahun yang berakhir 31 Desember 2013 dan 2012 adalah sebagai berikut:

Keuntungan (kerugian) penjualan aset tetap

Subtotal Construction in progress Total Accumulated depreciation: Buildings and building improv ements Vehicles Machineries and of f ice equipments Total Carry ing Amount

Gain (loss) on sale of premises and equipments for the year ended December 31, 2013 and 2012 are as follows:

2013 Rp Jumlah tercatat aset tetap Harga jual

Cost: Land Buildings and building improv ements Vehicles Machineries and of f ice equipments

2012 Rp

219.357.763 16.602.153

33.786.364

Carrying amount of premises and equipments Selling price

(202.755.610)

33.786.364

Gain (loss) on sale of premises and equipments

Tanah, bangunan dan renovasi gedung direklasifikasi kedalam akun aset tidak lancar tersedia untuk dijual pada tahun 2012. Pada tahun 2013 aset tidak lancar tersedia untuk dijual telah dijual serta pelunasan dan manfaat yang diterima Bank telah dicatat pada tanggal 31 Januari 2013 (Catatan 13).

Land, buildings and building improvements were reclassified as non-current assets held for sell in 2012. In 2013 the non-current assets held for sale were sold and the payment and benefit received by the Bank were already recorded on January 31, 2013 (Note 13).

Bank memiliki beberapa bidang tanah dengan hak legal berupa Hak Guna Bangunan yang berjangka waktu 20 (dua puluh) tahun yang masa berlakunya sampai dengan 16 Agustus 2024 dan 1 Juli 2032. Manajemen berpendapat tidak terdapat masalah dengan perpanjangan hak atas tanah, karena seluruh tanah diperoleh secara sah dan didukung dengan bukti pemilikan yang memadai.

The Bank owns several pieces of land with Building Use Rights (HGB) for 20 (twenty) years expiring on August 16, 2024 and July 1, 2032. Management believes that there will be no difficulty in the extension of the landrights, since all the land were acquired legally and supported by sufficient evidence of ownership.

Manajemen berpendapat bahwa nilai tercatat aset tetap lebih rendah daripada nilai yang dapat dipulihkan, oleh karena itu tidak dibentuk penurunan nilai aset.

Management believes that the net carrying amount of premises and equipment is lower than the recoverable amount, as such there was no impairment in value of premises and equipment.


- 53 -

163



Aset tetap kecuali tanah telah diasuransikan kepada PT Asuransi Mitsui Sumitomo terhadap risiko kebakaran, pencurian dan risiko lainnya dengan jumlah pertanggungan masing-masing sebesar Rp 4.953.492.944 dan USD 28.000.000, kepada PT Asuransi Sompo Japan Nipponkoa Indonesia terhadap risiko kebakaran, pencurian dan risiko lainnya dengan jumlah pertanggungan sebesar Rp 1.123.405.345 dan kepada PT Asuransi MSIG Indonesia terhadap risiko pencurian dengan jumlah pertanggungan sebesar Rp 585.200.000 pada tanggal 31 Desember 2013.

Premises and equipment, except for land, are insured with PT Asuransi Mitsui Sumitomo against fire, theft and other risks for Rp 4,953,492,944 and USD 28,000,000, insured with PT Asuransi Sompo Japan Nipponkoa Indonesia against fire, theft and other risk for Rp 1,123,405,345 and insured with PT Asuransi MSIG Indonesia against theft risk for Rp 585,200,000 as of December 31, 2013.

Aset tetap kecuali tanah telah diasuransikan kepada PT Asuransi Mitsui Sumitomo terhadap risiko kebakaran, pencurian dan risiko lainnya dengan jumlah pertanggungan masing-masing sebesar Rp 5.000.862.944 dan USD 28.000.000, kepada PT Asuransi Nipponkoa Indonesia terhadap risiko kebakaran, pencurian dan risiko lainnya dengan jumlah pertanggungan sebesar Rp 1.346.025.809 dan kepada PT Sompo Japan Indonesia terhadap risiko pencurian dengan jumlah pertanggungan sebesar Rp 457.000.000 pada tanggal 31 Desember 2012.

Premises and equipments, except for land, are insured with PT Asuransi Mitsui Sumitomo against fire, theft and other risks for Rp 5,000,862,944 and USD 28,000,000 and insured with PT Asuransi Nipponkoa Indonesia against fire, theft and other risks for Rp 1,346,025,809 and insured with PT Sompo Japan Insurance Indonesia against theft risk for Rp 457,000,000 as of December 31, 2012.

Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian atas aset yang dipertanggungkan.

The management believes that the insurance coverage is adequate to cover possible asset losses on the assets insured.

15. ASET LAIN-LAIN

15. OTHER ASSETS 2013 Rp

164

2012 Rp

Tagihan yang masih akan diterima Pendapatan bunga yang masih harus diterima Beban perangkat lunak ditangguhkan - bersih Penyertaan keanggotaan dan jaminan Lain-lain - bersih

26.607.266.781

Jumlah Aset Lain-lain

-

Claim to be received

7.623.388.206

5.000.229.707

Accrued interest receivable

4.384.967.249

5.777.085.602

Deferred software license cost - net

6.978.892.111 2.407.785.061

1.685.278.405 1.433.896.559

Membership and deposits Others - net

48.002.299.408

13.896.490.273

Total Other Assets

Tagihan yang masih akan diterima

Claim to be received

Merupakan tagihan Bank kepada pihak ketiga atas sebagian manfaat yang diterima Bank dari transaksi penjualan aset tidak lancar tersedia untuk dijual (Catatan 13), yang akan ditagihkan.

Bank’s claim to third parties in part of benefit received by the bank from the sale of non-current asset held for sale (Note 13), that will be billed.


- 54 -



16. LIABILITAS SEGERA

16. LIABILITIES PAYABLE IMMEDIATELY 2013 Rp

2012 Rp

Kiriman uang Lainnya

500.613.409 2.466.716.677

2.344.584.123 73.636.244.747

Fund transfers Others

Jumlah

2.967.330.086

75.980.828.870

Total

17. SIMPANAN

17. DEPOSITS

Simpanan terdiri dari:

Deposits consist of: 2013 Pihak ketiga/ Third parties Rp

Pihak berelasi/ Related parties Rp

Jumlah/Total Rp

Giro Tabungan Deposito berjangka

216.924.292 -

3.470.219.616.995 1.367.473.051 3.308.619.616.560

3.470.219.616.995 1.584.397.343 3.308.619.616.560

Demand deposits Savings deposits Time deposits

Jumlah

216.924.292

6.780.206.706.606

6.780.423.630.898

Total

2012 Pihak ketiga/ Third parties Rp

Pihak berelasi/ Related parties Rp

Jumlah/Total Rp

Giro Tabungan Deposito berjangka

96.546.035 -

2.836.906.045.539 1.275.991.003 2.595.137.648.232

2.836.906.045.539 1.372.537.038 2.595.137.648.232

Demand deposits Savings deposits Time deposits

Jumlah

96.546.035

5.433.319.684.774

5.433.416.230.809

Total

a.

Giro terdiri dari:

a.

Demand deposits consist of:

2013 Rp

2012 Rp

Pihak ketiga Rupiah Mata uang asing

922.618.410.302 2.547.601.206.693

928.099.235.490 1.908.806.810.049

Third parties Rupiah Foreign currencies

Jumlah Giro

3.470.219.616.995

2.836.906.045.539

Total Demand Deposits

0,683% 0,046%

Average annual effective interest rates Rupiah Foreign currency

Tingkat bunga efektif rata-rata per tahun Rupiah Mata uang asing

0,671% 0,035%

As of December 31, 2013 and 2012 there is no demand deposit pledged as loan collateral.

Pada tanggal 31 Desember 2013 dan 2012 tidak terdapat giro yang dijadikan jaminan kredit.


- 55 -

165


b.


Tabungan terdiri dari:

b.

Savings deposits consist of:

2013 Rp Rupiah Pihak berelasi Pihak ketiga Jumlah Tabungan

216.924.292 1.367.473.051 1.584.397.343

Tingkat bunga efektif rata-rata per tahun

c.

2012 Rp 96.546.035 1.275.991.003 1.372.537.038

5,60%

Deposito berjangka terdiri dari:

Time deposits consist of:

2013 Rp

2012 Rp

Pihak ketiga Rupiah Mata uang asing

1.806.574.450.430 1.502.045.166.130

1.746.981.154.105 848.156.494.127

Third parties Rupiah Foreign currencies

Jumlah

3.308.619.616.560

2.595.137.648.232

Total

Tingkat bunga efektif rata-rata per tahun Deposito berjangka Rupiah Mata uang asing

5,67% 0,31%

5,38% 0,34%

Average annual effective interest rates Time deposit Rupiah Foreign currency

Deposito on call Rupiah Mata uang asing

5,54% 0,12%

5,38% 0,22%

Deposit on call Rupiah Foreign currency

Deposito berjangka berdasarkan waktu adalah sebagai berikut:

jangka

Rupiah Rp 1 bulan > 1 - 3 bulan > 3 - 6 bulan > 6 - 12 bulan Jumlah

Time deposits classified according to term are as follows: 2013 Mata uang asing/ Foreign currencies Rp

Jumlah/Total Rp

819.192.823.088 869.189.615.494 43.538.891.008 74.653.120.840

398.794.180.904 906.500.863.872 131.904.107.414 64.846.013.940

1.217.987.003.992 1.775.690.479.366 175.442.998.422 139.499.134.780

1 month > 1 - 3 months > 3 - 6 months > 6 - 12 months

1.806.574.450.430

1.502.045.166.130

3.308.619.616.560

Total

Rupiah Rp


Jumlah/Total Rp

1 bulan > 1 - 3 bulan > 3 - 6 bulan > 6 - 12 bulan

1.448.606.631.800 203.044.673.430 89.719.650.746 5.610.198.129

699.108.978.640 138.828.015.870 8.578.104.170 1.641.395.447

2.147.715.610.440 341.872.689.300 98.297.754.916 7.251.593.576

1 month > 1 - 3 months > 3 - 6 months > 6 - 12 months

Jumlah

1.746.981.154.105

848.156.494.127

2.595.137.648.232

Total

Deposito berjangka yang dijadikan jaminan kredit sebesar Rp 239.365.715.716 dan USD 10.299.684 pada tanggal 31 Desember 2013 dan Rp 46.036.650.600, USD 3.576.888 dan JPY 10.000.000 pada tanggal 31 Desember 2012.

166

Average annual effective interest rates

4,87%

c.

Rupiah Related parties Third parties Total Savings Deposits

Time deposits used as collateral for loans granted amounted to Rp 239,365,715,716 and USD 10,299,684 as of December 31, 2013 and Rp 46,036,650,600, USD 3,576,888 and JPY 10,000,000 as of December 31, 2012.


- 56 -



Nilai tercatat pada biaya perolehan diamortisasi dari simpanan adalah sebagai berikut:

Carrying amount at amortized cost of the deposits are as follow:

2013 Rp Simpanan Giro Tabungan Deposito berjangka Subjumlah

3.470.219.616.995 1.584.397.343 3.308.619.616.560 6.780.423.630.898

2.836.906.045.539 1.372.537.038 2.595.137.648.232 5.433.416.230.809

17.057 360.735 6.736.655.302 6.737.033.094

12.567 423.475 5.065.432.561 5.065.868.603

6.787.160.663.992

5.438.482.099.412

Beban bunga masih harus dibayar Giro Tabungan Deposito berjangka Subjumlah Jumlah

18. SIMPANAN DARI BANK LAIN

Sub Jumlah Pihak ketiga Rupiah Call money Mata uang asing Call money Sub Jumlah Jumlah Jangka waktu Call money Rupiah Mata uang asing Tingkat bunga efektif rata-rata per tahun Rupiah Mata uang asing

Accrued interest expense Demand deposits Saving deposits Time deposits Subtotal Total

Deposits from other banks consist of: 2013 Rp

Mata uang asing Call money

Deposits Demand deposits Saving deposits Time deposits Subtotal

18. DEPOSITS FROM OTHER BANKS

Simpanan dari bank lain terdiri dari:

Pihak berelasi Rupiah Giro

2012 Rp

2012 Rp

1.320.269.585

1.320.269.585

-

520.018.785

96.380.000.000

Foreign currencies Call money

96.900.018.785

Sub total

751.000.000.000

365.100.000.000

Related parties Rupiah Demand deposits

-

365.100.000.000

751.000.000.000

366.420.269.585

847.900.018.785

31-94 hari/days

39 hari/days 7 hari/days

0,67%

5,25% 0,60%

Third parties Rupiah Call money Foreign currencies Call money Sub total Total Term Call money Rupiah Foreign currencies Average annual effective interest rates Rupiah Foreign currencies


- 57 -

167



Nilai tercatat pada biaya perolehan diamortisasi dari simpanan dari bank lain adalah sebagai berikut:

Carrying amount at amortized cost of the deposits from other banks are as follow:

2013 Rp

2012 Rp

Simpanan dari Bank lain Beban bunga masih harus dibayar

366.420.269.585 106.741.001

847.900.018.785 1.345.448.302

Deposit from other Banks Accrued interest expense

Jumlah

366.527.010.586

849.245.467.087

Total

19. SURAT BERHARGA YANG DITERBITKAN

19. SECURITIES ISSUED 2013 Rp

Hasil emisi Medium Term Note III (MTN III) Medium Term Note IV (MTN IV) Medium Term Note V (MTN V)

168

2012 Rp

300.000.000.000 150.000.000.000

300.000.000.000 300.000.000.000 -

Jumlah Biaya emisi yang belum diamortisasi

450.000.000.000

600.000.000.000

Bersih

448.153.449.532

(1.846.550.468)

Proceeds Medium Term Note III (MTN III) Medium Term Note IV (MTN IV) Medium Term Note V (MTN V)

Total Unamortized issuance (2.611.837.271) cost

597.388.162.729

Net

Pada tanggal 8 Desember 2010, Bank telah menerbitkan dan menawarkan secara terbatas surat berharga dalam bentuk MTN III sebesar Rp 300 miliar dengan jangka waktu 3 tahun yang akan jatuh tempo pada tanggal 9 Desember 2013. Tingkat suku bunga tetap 10,5% per tahun yang akan dibayarkan setiap 6 bulan. MTN III telah dilunasi oleh Bank pada tanggal 9 Desember 2013.

On December 8, 2010, the Bank issued MTN III amounting to Rp 300 billion with a term of 3 years maturing on December 9, 2013. MTN III bears a fixed interest rate of 10.50% per annum, payable semi-annually. MTN III has been fully paid by the Bank at December 9, 2013.

Pada tanggal 25 Juli 2012, Bank telah menerbitkan dan menawarkan secara terbatas surat berharga dalam bentuk MTN IV sebesar Rp 300 miliar dengan jangka waktu 3 tahun yang akan jatuh tempo pada tanggal 25 Juli 2015. Tingkat suku bunga tetap sebesar 8,75% per tahun yang akan dibayarkan setiap 6 bulan.

On July 25, 2012, the Bank issued MTN IV amounting to Rp 300 billion with a term of 3 years maturing on July 25, 2015. MTN IV bears a fixed interest rate of 8.75% per annum, payable semiannually.

Pada tanggal 12 November 2013, Bank telah menerbitkan dan menawarkan secara terbatas surat berharga dalam bentuk MTN V sebesar Rp 150 miliar dengan jangka waktu 3 tahun yang akan jatuh tempo pada tanggal 12 November 2016. Tingkat suku bunga tetap sebesar 10,65% per tahun yang akan dibayarkan setiap 6 bulan dimulai pada 12 Mei 2014. Pokok akan dibayarkan pada saat MTN jatuh tempo.

On November 12, 2013, the Bank issued MTN V amounting to Rp 150 billion with a term of 3 years maturing on November 12, 2016. MTN V bears a fixed interest rate of 10.65% per annum, payable semi-annually starting on May 12, 2014. Principals will be paid when the MTN is mature.

Penerbitan MTN III, IV, dan V tersebut telah didaftarkan di PT. Kustodian Sentral Efek Indonesia (KSEI) yang bertindak juga sebagai agen pembayaran bunga dan pokok.

MTN III, IV, and V are registered with PT. Kustodian Sentral Efek Indonesia (KSEI) which also acts as the payment agency for interest and principal payments.


- 58 -



Berdasarkan perjanjian dengan agen pembayaran, Bank wajib menyediakan dana pada rekening yang disetujui oleh agen pembayaran selambat-lambatnya satu (1) hari bursa sebelum tanggal pembayaran bunga dan atau pelunasan pokok.

Based on the agreement with the payment agency, the Bank is obliged to maintain funds in a bank account previously approved by the payment agent not later than one (1) trading day prior to the interest or principal payment date.

Bank telah memenuhi semua pembatasan yang diwajibkan serta pembayaran bunga dan nominal MTN melalui KSEI sesuai jadwal.

The Bank has complied with all covenants, paid the interest and principal of the MTN through KSEI as scheduled.

Amortisasi biaya penerbitan surat berharga sebesar Rp 1.914.786.802 dan Rp 1.547.728.966 masing-masing pada tanggal 31 Desember 2013 dan 2012, termasuk dalam beban bunga.

The amortization of issuance cost amounted to Rp 1,914,786,802 and Rp 1,547,728,966 as of December 31, 2013 and 2012, respectively, were included in interest expense.

Nilai tercatat pada biaya perolehan diamortisasi dari surat berharga yang diterbitkan adalah sebagai berikut:

Carrying amount at amortized cost of the securities issued are as follow:

2013 Rp

2012 Rp

Surat berharga yang diterbitkan Beban bunga masih harus dibayar

448.153.449.532 13.549.375.000

597.388.162.729 13.387.500.000

Securities issued Accrued interest expense

Jumlah

461.702.824.532

610.775.662.729

Total

20. UTANG PAJAK

20. TAXES PAYABLE

Akun ini terdiri dari:

This account consists of: 2013 Rp

Bank Pajak penghasilan badan (Catatan 32) Pajak penghasilan Pasal 4 (2) - final Pasal 21 Pasal 22 Pasal 26 Pajak pertambahan nilai - bersih Sub Jumlah Entitas anak Pajak penghasilan badan (Catatan 32) Pajak penghasilan Pasal 21 Pasal 23 Sub Jumlah Jumlah

2012 Rp

16.257.873.050

15.602.034.750

5.323.571.123 2.004.315.853 405.206.498 699.551

1.599.224.965 900.921.886 380.920.000 122.829.868 325.000

23.991.666.075

18.606.256.469

The Bank Corporate income tax (Note 32) Income taxes Article 4 (2) - final Article 21 Article 22 Article 26 Value added tax - net Sub total

102.061.562 2.375.669

Subsidiary Corporate income tax 1.141.883 (Note 32) Income taxes 23.967.166 Article 21 4.587.994 Article 23

481.255.925

29.697.043

376.818.694

24.472.922.000

Sub total

18.635.953.512 Total


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169



21. PINJAMAN YANG DITERIMA

21. BORROWINGS 2013 Rp

Pihak berelasi Bank Dollar Amerika Serikat Resona Bank, Ltd, Tokyo (US$ 175.000.000 tahun 2013 dan US$ 90.000.000 tahun 2012) Bank of East Asia, Hongkong (US$ 30.000.000 tahun 2013 dan 2012) Entitas anak Dollar Amerika Serikat Resona Bank, Ltd, Tokyo (US$ 18.200.000 tahun 2013 dan US$ 16.200.000 tahun 2012) Yen Jepang Resona Bank, Ltd, Tokyo (JPY JPY 110.000.000 tahun 2013 dan JPY 210.000.000 tahun 2012) Sub jumlah Pihak ketiga Bank Rupiah CIMB Niaga Bank, Jakarta OCBC - NISP Bank, Jakarta Bank Central Asia Dollar Amerika Serikat Sumitomo Mitsui Trust Bank, Ltd, Singapura (US$ 40.000.000 tahun 2013 dan US$ 60.000.000 tahun 2012) The Japan Bank for International Cooperation (US$ 8.677.500 tahun 2013 dan US$ 13.675.000 tahun 2012) Yen Jepang The Japan Bank for International Cooperation (JPY 23.160.000 tahun 2013 dan JPY 94.025.000 tahun 2012) Entitas anak Dollar Amerika Serikat Sumitomo Mitsui Trust Bank, Ltd, Singapura (US$ 5.000.000 tahun 2013 dan 2012) Sub jumlah Jumlah

2012 Rp

2.129.750.000.000

365.100.000.000

221.494.000.000

12.732.500.000 2.729.076.500.000

250.000.000.000 200.000.000.000

1.336.167.300.000

300.000.000.000 250.000.000.000 -

486.800.000.000

578.280.000.000

105.605.175.000

131.799.650.000

Sub total Third parties The Bank Rupiah CIMB Niaga Bank, Jakarta OCBC - NISP Bank, Jakarta Bank Central Asia U.S. Dollar Sumitomo Mitsui Trust Bank, Ltd, Singapore (US$ 40,000,000 in 2013 and US$ 60,000,000 in 2012) The Japan Bank for International Cooperation (US$ 8,677,500 in 2013 and US$ 13,675,000 in 2012) Japanese Yen The Japan Bank for International Cooperation (JPY 23,160,000 in 2013 and JPY 94,025,000 in 2012) Subsidiary U.S. Dollar Sumitomo Mitsui Trust Bank, Ltd, Singapore (US$ 5,000,000 in 2013 and 2012) Sub total

2.680.770.000

10.509.174.250

60.850.000.000 1.105.935.945.000

48.190.000.000 1.318.778.824.250

3.835.012.445.000

2.654.946.124.250 Total

Nilai tercatat pada biaya perolehan diamortisasi dari pinjaman yang diterima adalah sebagai berikut:

Carrying amount at amortized cost of borrowings received as follows:

2013 Rp

170

Related parties The Bank U.S. Dollar Resona Bank, Ltd. Tokyo (US$ 175,000,000 in 2013 and 867.420.000.000 US$ 90,000,000 in 2012) Bank of East Asia, Hongkong (US$ 30,000,000 in 2013 289.140.000.000 and in 2012) Subsidiary U.S. Dollar Resona Bank, Ltd. Tokyo (US$ 18,200,000 in 2013 and 156.135.600.000 US$ 16,200,000 in 2012) Japanese Yen Resona Bank, Ltd. Tokyo (JPY 110,000,000 in 2013 and 23.471.700.000 JPY 210,000,000 in 2012)

2012 Rp

Utang bank Beban bunga masih harus dibayar

3.835.012.445.000 20.558.195.279

2.654.946.124.250 15.999.630.464

Bank loan Accrued interest expense

Jumlah

3.855.570.640.279

2.670.945.754.714

Total


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a.


Resona Bank, Ltd., Tokyo

a.

Resona Bank, Ltd., Tokyo

Bank

The Bank

Sampai dengan tanggal 31 Desember 2013, Bank memperoleh lima fasilitas pinjaman revolving dan multicurrency revolving tanpa jaminan dari Resona Bank, Ltd., Tokyo untuk pembiayaan modal kerja yang diperlukan oleh Bank.

As of December 31, 2013, there are five unsecured revolving and multicurrency revolving credit facilities obtained from Resona Bank, Ltd., Tokyo for the purpose of financing the general working capital requirements of the Bank.





Pada tanggal 28 April 1992, Bank memperoleh fasilitas pinjaman jumlah maksimum pinjaman sebesar US$ 220.000.000 dari Resona Bank, Ltd., cabang Singapura. Penarikan fasilitas kredit ini dapat dilakukan dalam tiga jenis mata uang termasuk di dalamnya Dollar Amerika Serikat. Sejak akhir September 1999, Resona Bank, Ltd., cabang Singapura berubah fungsi menjadi kantor representatif sehingga fasilitas dialihkan kepada Resona Bank Ltd., Tokyo. Berdasarkan perjanjian tambahan terakhir pada tanggal 31 Maret 2009, fasilitas pinjaman diperpanjang sampai tanggal 31 Maret 2014 dengan jumlah maksimum sebesar US$ 45.000.000 dengan tingkat bunga per tahun sebesar cost of fund + 0,60%. Jangka waktu fasilitas pinjaman ini adalah 60 bulan dan dapat diperpanjang pada saat jatuh tempo tergantung kesepakatan bersama. Saldo per 31 Desember 2013 dan 2012 masing-masing adalah nihil.

On April 28, 1992, the Bank was granted credit facility from Resona Bank, Ltd., Singapore branch with a maximum credit limit of US$ 220,000,000. The drawdown could be made in three currencies including United States Dollars.

Since the end of September 1999, Resona Bank, Ltd., Singapore Branch has changed its function to a representative office, therefore, the credit facility was transferred to Resona Bank, Ltd., Tokyo. Based on the latest addendum of the agreement dated March 31, 2009, this credit facility was extended to March 31, with maximum credit of 2014 US$ 45,000,000 subject to interest rate computed as cost of fund + 0.60% per annum. The credit facility has a term of 60 months and can be extended upon maturity subject to approval. Outstanding loans as of December 31, 2013 and 2012, are nil, respectively.



Pada tanggal 30 April 2006, Bank memperoleh fasilitas pinjaman dari Resona Bank, Ltd., Tokyo dan telah mengalami perubahan pada tanggal 30 Nopember 2007. Perubahan fasilitas pinjaman adalah jumlah maksimum pinjaman menjadi sebesar US$ 80.000.000, jangka waktu 60 bulan dan bunga per tahun sebesar SIBOR + 0,60%. Pada tanggal 28 April 2011, Bank dan Resona Bank Ltd., Tokyo setuju untuk memperpanjang jatuh tempo pinjaman sampai dengan tanggal 30 April 2016 dengan jumlah maksimum sebesar US$ 80.000.000 dengan tingkat bunga sebesar cost of fund + 0,60% per tahun. Saldo per 31 Desember 2013 dan 2012 masing-masing sebesar US$ 40.000.000 dan US$ 30.000.000.



On April 30, 2006, the Bank was granted credit facility from Resona Bank Ltd., Tokyo which was amended on November 30, 2007. The amended credit facility has a maximum credit of US$ 80,000,000 with a term of 60 months and subject to interest rate computed as SIBOR + 0.60% per annum. On April 28, 2011, the Bank and Resona Bank Ltd., Tokyo agreed to extend this facility to April 30, 2016 with maximum amount of US$ 80,000,000 subject to interest rate computed as cost of fund + 0.60% per annum. Loan balance as of December 31, amounted to 2013 and 2012 US$ 40,000,000 and US$ 30,000,000, respectively.



Pada tanggal 31 Juli 2008, Bank memperoleh fasilitas pinjaman dengan nilai maksimum sebesar US$ 20.000.000. Fasilitas pinjaman ini mempunyai jangka waktu 60 bulan, dengan tingkat bunga sebesar cost of fund + 0,60% per tahun. Sampai dengan tanggal 31 Desember 2013, fasilitas pinjaman ini belum dipergunakan.



On July 31, 2008, the Bank was granted credit facility for maximum amount of US$ 20,000,000. The credit facility, which has a term of 60 months, bears an interest rate determined as cost of fund + 0.60% per annum. Up to December 31, 2013, this facility has not been utilized.


- 61 -

171


b.




Pada tanggal 26 April 2011, Bank memperoleh fasilitas pinjaman dengan nilai maksimum sebesar US$ 75.000.000. Fasilitas pinjaman ini mempunyai jangka waktu 13 bulan, dengan tingkat bunga sebesar cost of fund + 0,60% per tahun. Pada tanggal 15 Agustus 2013, Bank dan Resona Bank Ltd., Tokyo setuju untuk memperpanjang jatuh tempo pinjaman sampai dengan tanggal 25 Agustus 2014. Saldo per 31 Desember 2013 dan 2012 masing-masing sebesar US$ 75.000.000 dan US$ 60.000.000.



On April 26, 2011, the Bank was granted credit facility for maximum amount of US$ 75,000,000. The credit facility, which has a term of 13 months, bears an interest rate determined as cost of fund + 0.60% per annum. On August 15, 2013, the Bank and Resona Bank Ltd., Tokyo agreed to extended this facility to August 25, 2014. Loan balance as of December 31, 2013 and 2012 amounted to US$ 75,000,000 and US$ 60,000,000, respectively.



Pada tanggal 14 Agustus 2012, Bank memperoleh fasilitas pinjaman dengan nilai maksimum sebesar US$ 60.000.000. Fasilitas ini mempunyai jangka waktu 60 bulan, dengan tingkat bunga sebesar cost of fund + 0,60% per tahun. Saldo per 31 Desember 2013 dan 2012, masingmasing sebesar US$ 60.000.000 dan nihil.



On August 14, 2012, the Bank was granted credit facility for maximum amount of US$ 60,000,000. The credit facility, which has a term of 60 monhts, bears an interest rate determined as cost of fund + 0.60% per annum. Loan balance as of December 31, 2013 and 2012 amounted to US$ 60,000,000 and nil, respectively.

Seluruh saldo pinjaman dan bunga yang masih harus dibayar dari fasilitas pinjaman Resona Bank, Ltd., Tokyo akan dibayar pada saat jatuh tempo dalam mata uang yang sama dengan mata uang pinjaman.

All outstanding loans drawn and interest accrued from the credit facilities obtained from Resona Bank Ltd., Tokyo shall be paid at maturity in the same currency in which the loan was denominated.

Entitas anak

The subsidiary

Pada tanggal 12 Juli 2006, entitas anak dan Resona Bank Ltd, Jepang, melakukan perubahan perjanjian kredit untuk mengubah tiga fasilitas yang bersaldo (US$ 3.300.000, US$ 3.000.000 dan US$ 5.000.000) menjadi fasilitas kredit non committed and unsecured revolving dengan plafond US$ 11.300.000 yang tujuannya untuk modal kerja entitas anak di luar Jepang.

On July 12, 2006, the subsidiary and Resona Bank Ltd, Japan, entered into amendment of loan agreement to convert three outstanding facilities (US$ 3,300,000, US$ 3,000,000 and US$ 5,000,000) into a non-committed and unsecured revolving credit facility of up to US$ 11,300,000 which is to be used for general working capital of the subsidiary outside Japan.

Tingkat suku bunga yang dikenakan adalah Resona Bank Ltd’s interbank rate + 0,8% pertahun dan jatuh tempo pada 31 Agustus 2008. Pada tanggal 31 Agustus 2008, entitas anak dan Resona Bank Ltd setuju untuk memperpanjang jatuh tempo pinjaman dan setelah itu telah diperpanjang beberapa kali, yang terakhir, pada tanggal 30 Maret 2012 yang memperpanjang jangka waktu jatuh tempo menjadi 31 Maret 2014.

The interest rate is the Resona Bank Ltd’s interbank rate + 0.8% per annum with a maturity date of August 31, 2008. On August 31, 2008, the subsidiary and Resona Bank Ltd agreed to extend this facility and subsequently has been extended several times, the latest extension, in March 30, 2012 which extend the maturity term to March 31, 2014.

Pada tanggal 30 Maret 2012, entitas anak dan Resona Bank Ltd setuju untuk meningkatkan fasilitas kredit menjadi plafond US$ 28.300.000.

On March 30, 2012, the subsidiary and Resona Bank Ltd agreed on the increase of such credit facility to US$ 28,300,000.

Saldo pinjaman sebesar US$ 18.200.000 dan JPY 110.000.000 per 31 Desember 2013 dan US$ 16.200.000 dan JPY 210.000.000 per 31 Desember 2012.

The outstanding loan balance amounted to US$ 18,200,000 and JPY 110,000,000 as of December 31, 2013 and US$ 16,200,000 and JPY 210,000,000 as of December 31, 2012.

Bank of East Asia, Hongkong

b.

Pada tanggal 17 Januari 2011, Bank memperoleh fasilitas pinjaman sebesar US$ 30.000.000 yang digunakan untuk modal kerja. Jangka waktu fasilitas ini terhitung 13 bulan dari saat penarikan. Fasilitas pinjaman ini dikenakan tingkat suku bunga LIBOR+1,25% per tahun. 172

Bank of East Asia, Hongkong On January 17, 2011, the Bank was granted a US$ 30,000,000 loan facility for working capital purposes. The time period for this facility is 13 months from the drawdown date. The credit facility bears interest rate of LIBOR+1.25% per annum.


- 62 -


c.


Pada tanggal 17 Pebruari 2012, Bank dan Bank of East Asia, Hongkong setuju untuk memperbaharui fasilitas pinjaman sebesar US$ 30.000.000 yang digunakan untuk modal kerja. Jangka waktu fasilitas ini adalah 13 bulan terhitung mulai tanggal 27 Pebruari 2012. Fasilitas pinjaman ini dikenakan tingkat suku bunga LIBOR+1,75% per tahun. Fasilitas pinjaman ini telah digunakan secara penuh pada tanggal 31 Desember 2012.

On February 17, 2012, the Bank and Bank of East Asia, Hongkong agreed to renew the loan facility into US$ 30,000,000 for working capital purposes. The time period for this facility is 13 months from February 27, 2012. The credit facility bears interest rate of LIBOR+1.75% per annum. This credit facility has been fully drawn as of December 31, 2012.

Pada tanggal 25 Maret 2013, Bank dan Bank of East Asia, Hongkong setuju untuk memperbaharui jangka waktu pinjaman tersebut diatas menjadi 13 bulan terhitung mulai tanggal 27 Maret 2013 fasilitas pinjaman ini telah digunakan secara penuh pada tanggal 31 Desember 2013.

On March 25, 2013, the Bank and Bank of East Asia, Hongkong agreed to renew the time period of the above facility to 13 months from March 27, 2013. This credit facility has been fully drawn as fo December 31, 2013.

Sumitomo Mitsui Trust Bank, Limited, Singapura

c.

Sumitomo Mitsui Trust Bank, Limited, Singapore

Bank

The Bank

Bank memperoleh dua fasilitas pinjaman dari Sumitomo Mitsui Trust Bank Limited, sebagai berikut:

The Bank obtained two outstanding loan facilities from Sumitomo Mitsui Trust Bank Limited as follows:



Pada tanggal 20 September 2007, Bank memperoleh fasilitas pinjaman sebesar USD 20.000.000 untuk jangka waktu 6 tahun. Fasilitas ini telah mengalami beberapa kali perubahan terakhir pada tanggal 29 Mei 2013, yang memperpanjang jangka waktu pinjaman sampai dengan tanggal 31 Mei 2016. Fasilitas ini mempunyai tingkat bunga mengambang cost of funds+1,50% per tahun. Fasilitas pinjaman ini telah digunakan secara penuh pada tanggal 31 Desember 2013 dan 2012.



On September 20, 2007, the Bank was granted a USD 20,000,000 loan facility for a term of 6 years.This facility was amended several times, the latest on May 29, 2013 which extend the term of loan to May 31, 2016. The facility bears floating interest rate at cost of funds+1.50% per annum. This credit facility is fully drawn as of December 31, 2013 and 2012.



Pada tanggal 1 September 2008, Bank memperolah fasilitas pinjaman sebesar USD 20.000.000 untuk jangka waktu 6 tahun. Fasilitas pinjaman ini dikenakan tingkat bunga cost of fund + 1,50% per tahun. Pokok pinjaman akan dibayarkan pada saat jatuh tempo, sementara bunga akan dibayarkan setiap setengah tahun. Fasilitas pinjaman ini telah digunakan secara penuh pada tanggal 31 Desember 2013 dan 2012.



On September 1, 2008, the Bank acquired another USD 20,000,000 loan facility for a term of 6 years. The credit facility bears interest at cost of fund+1.50% per annum. The loan principal is payable on maturity while interest is payable semi-annually. This credit facility is fully drawn as of December 31, 2013 and 2012.


- 63 -

173




d.



Pada tanggal 30 September 2011, Bank memperoleh fasilitas term loan dan revolving credit, dengan total fasilitas sebesar USD 20.000.000 untuk jangka waktu 3 tahun. Fasilitas ini telah mengalami perubahan terakhir pada tanggal 28 September 2012, yang memperpanjang jangka waktu pinjaman sampai dengan 30 September 2013. Fasilitas pinjaman ini dikenakan tingkat suku bunga cost of fund + 1,65%. Pokok pinjaman akan dibayarkan pada saat jatuh tempo, sementara bunga akan dibayarkan setiap setengah tahun. Fasilitas pinjaman ini telah jatuh tempo dan telah dibayar penuh pada tanggal 30 Desember 2013.

On September 30, 2011, the Bank obtained a 3 years term loan and revolving credit facility with total facility amounting to USD 20,000,000. This facility was amended on September 28, 2012 and expires on September 30, 2013. The credit facility bears interest at cost of fund + 1.65% per annum. The loan principal is payable on maturity while interest is payable semi-annually. The credit facility has been matured and fully paid as of December 30, 2013.

Entitas Anak

The Subsidiary

Pada tanggal 23 Juli 2010, entitas anak melakukan perjanjian kredit dengan Sumitomo Mitsui Trust Bank Ltd dengan plafond USD 3.000.000, yang digunakan untuk modal kerja. Tingkat suku bunga per tahun adalah margin of 2,25% interbank market.

On July 23, 2010, the subsidiary entered into loan agreement with Sumitomo Mitsui Trust Bank Ltd for a credit facility up to USD 3,000,000, to be used for general working capital. The interest rate per annum is margin of 2.25% interbank market.

Pada tanggal 31 Juli 2013, entitas anak dan Sumitomo Mitsui Trust Bank Ltd, Singapura setuju untuk meningkatkan plafond fasilitas kredit menjadi USD 5.000.000. Tingkat suku bunga per tahun adalah cost of fund + 1,50%. Perjanjian ini telah diperpanjang beberapa kali, yang terakhir diperpanjang sampai dengan tanggal 31 Oktober 2014 melalui Perubahan Perjanjian Kredit tanggal 23 Juli 2013.

On July 31, 2013, subsidiary and Sumitomo Mitsui Trust Bank Ltd, Singapore agreed on the increase such credit facility to USD 5,000,000. The interest rate per annum is cost of fund + 1.50%. This agreement has been extended several times, the latest was extended until October 31, 2014, through Credit Facility Amendment dated July 23, 2013.

Saldo pinjaman sebesar US$ 5.000.000 per 31 Desember 2013 dan 2012.

The outstanding loan balance amounted to US$ 5,000,000 as of December 31, 2013 and 2012.

The Japan Bank Cooperation (JBIC)

for

International

d.

The Japan Bank Cooperation (JBIC)

for

International

Pada tanggal 31 Desember 2013, terdapat fasilitas pinjaman two-step yang diperoleh dari JBIC dengan rincian sebagai berikut:

As of December 31, 2013, the outstanding two-step loan facilities acquired from JBIC are as follows:

1. Fasilitas pinjaman dengan tujuan pembiayaan, dengan penyaluran kredit kepada perusahaan Jepang.

1. Loan facilities for the purpose of financing, by way of lending to Japanese corporations:



174




Pada tanggal 28 Maret 2007, Bank memperoleh fasilitas sebesar JPY 500.000.000 dengan tingkat bunga yang ditentukan sebagai berikut:

On March 28, 2007, the Bank obtained a JPY 500,000,000 facility which bears an interest rate determined as follows:

 Untuk perusahaan Jepang yang berskala kecil dan menengah dan perusahaan berskala besar yang ditentukan oleh JBIC sebagai perusahaan yang memberikan kontribusi bagi pengembangan lingkungan, tingkat suku bunga adalah base rate atau floor rate, mana yang lebih tinggi.

 For small and medium sized Japanese corporations and nonsmall and medium sized Japanese corporations determined by JBIC in its sole discretion as contributing to environmental improvement, the interest rate is at base rate or floor rate whichever is higher.

 Untuk perusahan Jepang berskala besar tingkat suku bunga sebesar base rate + 0,15% per tahun atau floor rate, mana yang lebih tinggi.

 For other non-small and medium sized Japanese corporations - base rate + 0.15% per annum or floor rate, whichever is higher;


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


Saldo pinjaman per 31 Desember 2013 dan 2012 masing-masing sebesar nihil dan JPY 16.625.000.

The loan balance outstanding as of December 31, 2013 and 2012 amounted to nil and JPY 16,625,000, respectively.

Fasilitas pinjaman ini telah dilunasi seluruhnya pada tanggal 4 Januari 2013.

The credit facility has been fully paid as of January 4, 2013. 

Pada tanggal 28 Maret 2007, Bank memperoleh fasilitas pinjaman sebesar USD 20.000.000 dari JBIC dengan penentuan tingkat bunga sebagai berikut:

On March 28, 2007, the Bank obtained a credit facility amounting to USD 20,000,000 from JBIC which is subject to the following interest rates:

perusahaan Jepang  Untuk berskala kecil dan menengah dengan tingkat bunga LIBOR – 0,3125% per tahun;

 For small and medium sized Japanese corporations with interest rate at LIBOR - 0.3125%, per annum;

 Untuk perusahaan Jepang berskala besar telah ditentukan oleh JBIC sebagai perusahaan yang memberikan kontribusi bagi pengembangan lingkungan berlaku bunga LIBOR; dan

 For non-small and medium sized Japanese corporations determined by JBIC in its sole discretion as entities that have contribution to environment improvement will bear interest at LIBOR rate; and

 Untuk perusahan Jepang berskala besar berlaku tingkat bunga LIBOR+0,125% per tahun

 For non-small and medium sized Japanese corporations LIBOR+0.125% per annum.

Tanggal akhir pembayaran kembali adalah 3 April 2013.

The final repayment date is on April 3, 2013.

Fasilitas pinjaman ini telah dilunasi pada tanggal 4 Januari 2013

The credit facility has been paid on January 4, 2013.

Saldo per tanggal 31 Desember 2013 dan 2012 masing-masing sebesar nihil dan USD 1.153.500.

Loan balance outstanding as of December 31, 2013 and 2012 amounted to nil and USD 1,153,500, respectively.

2. Fasilitas pinjaman dengan tujuan pembiayaan, dengan cara sub-pinjaman, kebutuhan dana jangka panjang untuk investasi, dan/atau modal jangka panjang dari sub-peminjam:

2. Loan facilities for the sole purpose of financing, by way of sub-loan, long-term fund requirements for investments and/or long-term capital of sub-borrowers:





Pada tanggal 30 Maret 2009, Bank memperoleh fasilitas sebesar JPY 250.000.000 dengan tingkat suku bunga ditentukan sebagai berikut:

On March 30, 2009, the Bank obtained a JPY 250,000,000 facility which bears an interest rate determined as follows:

 Untuk sub-peminjam dimana pemegang saham utamanya adalah perusahaan kecil dan menengah - base rate atau floor rate, yang mana yang lebih tinggi.

 For sub-borrowers whose principal equityholder is small and medium sized corporations - base rate or floor rate, whichever is higher.

 Untuk sub-peminjam dimana pemegang saham utamanya adalah bukan perusahaan kecil dan menengah - base rate + 0,04% per tahun atau floor rate + 0,25% per tahun, yang mana yang lebih tinggi.

 For sub-borrowers whose principal equityholder is non-small and medium sized corporations - base rate + 0.04% per annum or floor rate + 0.25% per annum, whichever is higher.

Tanggal akhir pembayaran kembali adalah 3 Oktober 2014.

The final repayment date is October 3, 2014.

Saldo per tanggal 31 Desember 2013 dan 2012 masing-masing sebesar JPY 23.160.000 dan JPY 77.400.000.

The loan balance outstanding as of December 31, 2013 and 2012 amounted to JPY 23,160,000 and JPY 77,400,000, respectively. 2013 Annual Report • PT Bank Resona Perdania

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175






e.




Pada tanggal 30 Maret 2009, Bank memperoleh fasilitas sebesar USD 10.000.000 dengan tingkat suku bunga ditentukan sebagai berikut:  Untuk sub-peminjam dimana pemegang saham utamanya adalah perusahaan kecil dan menengah,tingkat suku bunga pada floating rate yang berlaku.

 For sub-borrowers whose principal equityholder is small and medium sized corporations, the interest is at the applicable floating rate.

 Untuk sub-peminjam dimana pemegang saham utamanya adalah bukan perusahaan berskala kecil dan menengah floating rate yang berlaku pada tingkat + 0.25% per tahun.

 For sub-borrowers whose principal equityholder is non-small and medium sized corporations applicable floating rate + 0.25% per annum.

Tanggal akhir pembayaran kembali adalah 3 Oktober 2015.

The final repayment date is October 3, 2015.

Saldo per tanggal 31 Desember 2013 dan 2012 masing-masing sebesar USD 3.087.500 dan USD 5.244.500.

The loan balance outstanding as of December 31, 2013 and 2012 amounted to USD 3,087,500 and USD 5,244,500, respectively. 

Pada tanggal 1 April 2011, Bank memperoleh fasilitas sebesar USD 13.000.000 dengan tingkat suku bunga ditentukan sebagai berikut:

On April 1, 2011, the Bank obtained a USD 13,000,000 facility which bears an interest rate determined as follows:

 Untuk sub-peminjam dimana pemegang saham utamanya adalah perusahaan kecil dan menengah, tingkat suku bunga pada floating rate yang berlaku.

 For sub-borrowers whose principal equityholder is small and medium sized corporations, the interest is at the applicable floating rate.

 Untuk sub-peminjam dimana pemegang saham utamanya adalah bukan Perusahaan berskala kecil dan menengah – applicable rate yang berlaku pada tingkat + 0.25% per tahun.

 For sub-borrowers whose principal equityholder is non-small and medium sized corporations applicable floating rate + 0.25% per annum.

Tanggal akhir pembayaran kembali adalah 3 Januari 2018.

The final repayment January 3, 2018.

Saldo per tanggal 31 Desember 2013 dan 2012 adalah sebesar USD 5.590.000 dan USD 7.277.000.

The loan balance outstanding as of December 31, 2013 and 2012 amounted to USD 5,590,000 and USD 7,277,000, respectively.

Pembayaran dari semua fasilitas pinjaman dari JBIC akan diangsur secara triwulanan pada hari ketiga, sementara bunganya dibayarkan setiap tanggal 3 bulan Januari dan Juli, sampai pada saat jatuh tempo.

The payment of all loan facilities from JBIC shall be made quarterly on the third day of the month while interest is payable every third day of January and July, until maturity date.

CIMB Bank Niaga, Jakarta

e.

Pada tanggal 3 Nopember 2009, Bank memperoleh fasilitas money market sebesar Rp 200 milyar untuk tujuan pendanaan dan modal kerja. Pada tanggal 3 Nopember 2010 pinjaman ini diperpanjang sampai dengan 5 Nopember 2011 dan fasilitas pinjaman dinaikan menjadi Rp 300 miliar. Fasilitas ini telah dilunasi pada 28 Januari 2013. Pada tanggal 30 Oktober 2013 Bank memperpanjang jatuh tempo pinjaman menjadi 5 Nopember 2014, dengan tingkat bunga sebesar 2,6% diatas bunga Sertifikat Bank Indonesia yang berlaku. Sampai dengan tanggal 31 Desember 2013 fasilitas ini belum digunakan oleh Bank. 176

On March 30, 2009, the Bank obtained a USD 10,000,000 facility which bears an interest rate determined as follows:

date

is

CIMB Bank Niaga, Jakarta On November 3, 2009, the Bank was granted a Rp 200 billion money market facility for funding and working capital purposes. On November 3, 2010 the facility was extended to November 5, 2011 and the facility was raised to Rp 300 billion. This credit facility is fully paid on January 28, 2013. On October 30, 2013 the Bank extend the maturity period of the loan to November 5, 2014, with interest rate equal to 2.6% above interest rate of Bank Indonesia Certificate that prevail. As of December 31, 2013, the facility has not yet used by the Bank.


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f.


OCBC – NISP Bank, Jakarta

f.

Pada tanggal 15 Pebruari 2012, Bank memperoleh fasilitas pinjaman sebesar Rp 250 miliar untuk kepentingan kegiatan usaha. Fasilitas ini tersedia dari 21 Pebruari 2012 sampai dengan 21 Pebruari 2014 dan dikenakan bunga tetap sebesar 8,75% per tahun. Pokok pinjaman akan dibayarkan pada saat jatuh tempo sementara bunga dibayarkan setiap 6 bulan. Fasilitas ini telah digunakan secara penuh pada tanggal 31 Desember 2013 dan 2012. g.

OCBC – NISP Bank, Jakarta On February 15, 2012, the Bank was granted a Rp 250 billion term loan facility for operational purposes. The credit facility is available from February 21, 2012 to February 21, 2014 and bears a fixed interest rate of 8.75% per annum. The loan principal is payable on maturity while interest is payable semi-anually. This credit facility is fully drawn as of December 31, 2013 and 2012.

Bank Central Asia

g.

Bank Central Asia

Pada tanggal 22 Pebruari 2013, Bank memperoleh fasilitas pinjaman sebesar Rp 100 miliar, untuk jangka waktu 12 bulan dengan bunga margin over the JIBOR rate for six months per tahun. Pokok pinjaman akan dibayarkan pada saat jatuh tempo ditambah bunga. Fasilitas pinjaman ini telah digunakan secara penuh pada tanggal 31 Desember 2013.

On February 22, 2013, the Bank was granted a Rp 100 billion loan facility for a term of 12 months. The credit facility bears interest rate of margin over the JIBOR rate for six months per annum. The loan principal is payable on maturity plus interest. This credit facility is fully drawn as of December 31, 2013.

Pada tanggal 11 Oktober 2013, Bank memperoleh fasilitas pinjaman sebesar Rp 100 miliar, untuk jangka waktu 12 bulan dengan bunga margin over the JIBOR rate for one, three and six months period per tahun. Pokok pinjaman akan dibayarkan pada saat jatuh tempo ditambah bunga. Fasilitas pinjaman ini telah digunakan secara penuh pada tanggal 31 Desember 2013.

On October 11, 2013, the Bank was granted a Rp 100 billion loan facility for a term of 12 months. The credit facility bears interest rate of margin over the JIBOR rate for one, three and six months per annum. The loan principal is payable on maturity plus interest. This credit facility is fully drawn as of December 31, 2013.

22. BIAYA MASIH HARUS DIBAYAR

22. ACCRUED EXPENSES 2013 Rp

Beban bunga atas: Pinjaman yang diterima Surat berharga yang diterbitkan Deposito berjangka Simpanan dari bank lain Lain-lain Jumlah

2012 Rp

20.558.195.279 13.549.375.000 6.736.655.302 106.741.001 465.734.976 41.416.701.558

15.999.630.464 13.387.500.000 5.065.432.561 1.345.448.302 544.762.236 36.342.773.563

Interest on: Borrowings Securities issued Time deposits Deposits from other banks Others Total

23. POST-EMPLOYMENT BENEFITS OBLIGATION

23. LIABILITAS IMBALAN PASCA KERJA Bank

The Bank

Bank menghitung imbalan pasca kerja berdasarkan mana yang lebih tinggi antara imbalan berdasarkan Undang-undang Ketenagakerjaan No.13/2003 tanggal 25 Maret 2003 dan imbalan berdasarkan Kesepakatan Kerja antara Bank dan karyawan. Jumlah karyawan yang berhak atas imbalan pasca kerja tersebut pada tanggal 31 Desember 2013 dan 2012 masing-masing adalah 228 dan 220 karyawan.

The Bank calculates post-employment benefits obligation, whichever is higher between the benefits stated in the Labor Law No. 13/2003 dated March 25, 2003 and benefits under the Collaboration Agreement between the employees and the Bank. The number of employees entitled to the benefits as of December 31, 2013 and 2012 is 228 and 220, respectively.


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177



Beban imbalan pasca kerja yang diakui di laporan laba rugi komprehensif konsolidasian adalah:

Amounts recognized in the consolidated statement of comprehensive income in respect of the postemployment benefits is as follows:

2013 Rp

2012 Rp

Biaya jasa kini Biaya bunga Amortisasi kerugian aktuaria Hasil aset program

7.213.286.131 3.681.272.749 1.384.874.790 (1.336.653.513)

6.115.020.713 3.624.022.304 1.220.379.771 (1.803.097.080)

Jumlah

10.942.780.157

9.156.325.708

Liabilitas imbalan pasca kerja di laporan posisi keuangan konsolidasian yang muncul dari kewajiban Bank terkait dengan imbalan pasca kerja adalah sebagai berikut:

Liabilitas bersih

2012 Rp

60.529.723.939 (50.651.864.699)

70.087.036.409 Present value of obligation (46.206.003.713) Fair value of plan assets

(9.877.859.240)

(23.881.032.696) Unrecognized actuarial loss

-

-

Mutasi dari nilai kini liabilitas imbalan pasti adalah sebagai berikut:

Net liability

Movements of present value of past service liability are as follows:

2013 Rp

2012 Rp

Saldo awal tahun Biaya bunga Biaya jasa kini Keuntungan yang dibayarkan Kerugian (keuntungan) aktuaria

63.937.665.038 3.681.272.749 4.195.824.956 (7.506.490.441) (12.720.484.968)

56.205.600.633 3.624.022.304 3.725.605.581 (3.005.530.993) 3.387.967.513

Balance at beginning of the year Interest cost Current service cost Benefit paid Actuarial loss (gain)

Saldo akhir Biaya untuk direktur/tenaga kerja asing

51.587.787.334

63.937.665.038

Ending balance

8.941.936.605

6.149.371.371

Jumlah

60.529.723.939

70.087.036.409

Bank menyiapkan dana untuk pembayaran imbalan pasca kerja bagi karyawannya. Dana tersebut ditempatkan dalam kontrak asuransi jiwa dengan Allianz Life Indonesia. Dalam kontrak, asuransi jiwa berfungsi sebagai administrator dan fund manager, dan tidak mengambil kewajiban atas kecukupan dana untuk membayar klaim aktual. Dana tersebut diinvestasikan terutama dalam deposito berjangka.

178

Total

The amounts included in the consolidated statement of financial position arising from the Bank’s obligation in respect of these postemployment benefits are as follows:

2013 Rp Nilai kini kewajiban Nilai wajar aset program Kerugian aktuarial yang belum diakui

Current service cost Interest cost Amortization of actuarial loss Return on plan assets

Accrual for Director/Expatriate Total

The Bank sets up fund for payment of post employment obligation for its employees. The fund is put in a life insurance contract with Allianz Life Indonesia. In the contract, life insurance acts as an administrator and fund manager, and does not take the liability of sufficiency of the fund to pay for actual claim. The fund is invested principally in time deposits.


- 68 -



Mutasi liabilitas bersih (biaya dibayar di muka) di laporan posisi keuangan konsolidasian adalah sebagai berikut:

Movements in the net liability (prepaid expense) recognized in the consolidated statement of financial position are as follows:

2013 Rp Saldo awal Kontribusi atas aset program

2012 Rp

(10.942.780.157)

Beban tahun berjalan (Catatan 30)

Beginning balance (9.156.325.708) Contribution to plan assets Amount charged to statement of 9.156.325.708 comprehensive income (Note 30)

10.942.780.157

Saldo akhir

-

-

Nilai wajar aset program adalah sebagai berikut:

Ending balance

Fair value plan assets are as follows:

2013 Rp

2012 Rp

Nilai wajar aset - awal Kontribusi Keuntungan yang diharapkan Manfaat yang dibayarkan Nilai wajar aset yang diharapkan Kerugian dari aset

46.206.003.713 10.942.780.157 1.336.653.513 (7.731.386.382) 50.754.051.001 (102.186.302)

39.204.047.028 9.156.325.708 1.803.097.080 (3.279.049.064) 46.884.420.752 (678.417.039)

Fair value of assets - beginning Contribution Expected return Benefit payment Expected fair value of assets Loss from assets

Nilai wajar aset aktual

50.651.864.699

46.206.003.713

Actual fair value of assets

Perhitungan imbalan pasca kerja dihitung oleh aktuaris independen PT Padma Radya Aktuaria. Asumsi utama yang digunakan dalam menentukan penilaian aktuaris adalah sebagai berikut:

Tingkat diskonto Tingkat kenaikan gaji Tingkat kematian Tingkat cacat Tingkat pengunduran diri

Ekspektasi imbalan hasil investasi

The cost of providing post-employment benefits is calculated by an independent actuary, PT Padma Radya Aktuaria. The actuarial valuation was carried out using the following key assumptions:

2013

2012

8,8% 9,0% 100% TMI III 5% Tingkat kematian/ Mortality rate 6% sampai dengan usia 30 tahun dan menurun secara linear sampai dengan 0% pada usia 55 tahun/ 6% up to age 30 and reducing linearly to 0% at age 55 6,0% p.a

6,0% 9,0% 100% TMI III 5% Tingkat kematian/ Mortality rate 6% sampai dengan usia 30 tahun dan menurun secara linear sampai dengan 0% pada usia 55 tahun/ 6% up to age 30 and reducing linearly to 0% at age 55 6,0% p.a

Nilai kini kewajiban Penyesuaian liabilitas imbalan program

2012 Rp

Disability rate Resignation rate

Expected return on investment

The history of experience adjustments is as follows:

Historis penyesuaian yang terjadi adalah sebagai berikut: 2013 Rp

Discount rate Salary increment rate Mortality rate

2011 Rp

2010 Rp

2009 Rp

60.529.723.939

70.087.036.409

60.239.074.943

42.854.684.023

35.250.421.805

865.175.749

1.553.641.024

(96.692.821)

(261.652.013)

1.935.101.161

Present value of obligation Experience adjustments on plan liabilities


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179



Entitas Anak

The Subsidiary

Entitas anak menghitung beban dan liabilitas imbalan pasca kerja sesuai dengan Undangundang Ketenagakerjaan No. 13/2003 tanggal 25 Maret 2003. Jumlah karyawan yang berhak atas imbalan pasca kerja tersebut adalah 9 karyawan pada tanggal 31 Desember 2013 dan 2012.

The subsidiary calculates post-employment benefits obligation as stated in the Labor Law No. 13/2003 dated March 25, 2003. There are 9 employees entitled to the benefits as of December 31, 2013 and 2012.

Beban imbalan pasca kerja yang diakui di laporan laba rugi komprehensif konsolidasian adalah:

Amounts recognized in the consolidated statement of comprehensive income in respect of the post-employment benefits is as follows:

2013 Rp

2012 Rp

Biaya jasa kini Biaya bunga Amortisasi dari biaya jasa lalu yang belum direalisasi Amortisasi kerugian aktuarial

26.015.440 18.886.124

30.182.119 17.112.651

48.554 4.723.356

48.554 3.370.068

Jumlah

49.673.474

50.713.392

Liabilitas imbalan pasca kerja di laporan posisi keuangan konsolidasian yang muncul dari kewajiban entitas anak terkait dengan imbalan pasca kerja adalah sebagai berikut:

Total

The amounts included in the consolidated statement of financial position arising from the subsidiary’s obligation in respect of these post employment benefits are as follows:

2013 Rp

2012 Rp

Nilai kini kewajiban Biaya jasa lalu yang belum diakui Kerugian aktuarial yang belum diakui

287.685.062

(48.402.322)

Liabilitas bersih

238.643.280

(639.460)

Mutasi liabilitas bersih di laporan posisi keuangan konsolidasian adalah sebagai berikut:

Present value of past service liability Unrecognized past service (688.014) cost

304.614.903

(114.957.083) Unrecognized actuarial loss 188.969.806 Net liability

Movements in the net liability recognized in the consolidated statement of financial position are as follows:

2013 Rp

2012 Rp

Saldo awal tahun Beban tahun berjalan (Catatan 30)

188.969.806

138.256.414

49.673.474

50.713.392

Saldo akhir tahun

238.643.280

188.969.806

Mutasi dari nilai kini liabilitas imbalan pasti adalah sebagai berikut:

180

Current service cost Interest cost Amortization of unrecognized past service cost Amortization of actuarial loss

Balance at beginning of year Amount charged to comprehensive income (Note 30) Balance at end of year

Movements of present value of past service liability are as follows:

2013 Rp

2012 Rp

Saldo awal tahun Biaya bunga Biaya jasa kini Kerugian aktuaria

304.614.903 18.886.124 26.015.440 (61.831.405)

225.166.459 17.112.651 30.182.119 32.153.674

Balance at beginning of the year Interest cost Current service cost Actuarial loss

Saldo akhir tahun

287.685.062

304.614.903



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Perhitungan imbalan pasca kerja dihitung oleh aktuaris independen PT Binaputera Jaga Hikmah. Asumsi utama yang digunakan dalam menentukan penilaian aktuaris adalah sebagai berikut:

Tingkat diskonto per tahun Tingkat kenaikan gaji Tingkat kematian Tingkat pengunduran diri

The cost of providing post-employment benefits is calculated by an independent actuary, PT Binaputera Jaga Hikmah. The actuarial valuation was carried out using the following key assumptions:

2013

2012

9,1% 5,0% 100% TMI2 10% sampai dengan usia 29 tahun dan menurun secara linear sampai dengan 1% pada usia di atas 50 tahun/ 10% up to age 29 years old and reducing linearly to 1% at age 50 years old and thereafter

6,2% 5,0% 100% TMI2 10% sampai dengan usia 29 tahun dan menurun secara linear sampai dengan 1% pada usia di atas 50 tahun/ 10% up to age 29 years old and reducing linearly to 1% at age 50 years old and thereafter

Historis penyesuaian yang terjadi adalah sebagai berikut: 2013 Rp

2012 Rp

Discount rate per annum Salary increment rate Mortality rate Resignation rate

The history of experience adjustments is as follows: 2011 Rp

2010 Rp

2009 Rp

Nilai kini kewajiban

287.685.062

304.614.903

225.166.459

146.367.292

162.286.607

Penyesuaian liabilitas imbalan program

(83.264.203)

36.803.623

37.160.037

13.338.479

5.029.640

24. MODAL SAHAM

Experience adjustments on plan liabilities

24. CAPITAL STOCK

Susunan pemegang saham adalah sebagai berikut:

Pemegang Saham

Present value of obligation

The composition of stockholders is as follows:

31 Desember/December 31, 2013 dan/and 2012 Jumlah Persentase Jumlah Modal Saham/ Pemilikan/ Disetor/ Number of Percentage Total Paid-up Shares of Ownership Capital % Rp

Resona Bank Limited, Tokyo East Asia Indonesian Holdings Limited Vision Well Limited Jafco Company Limited Tuan William Budiman

1.237.399

43,42

123.739.900.000

855.000 567.677 144.759 45.165

30,00 19,92 5,08 1,58

85.500.000.000 56.767.700.000 14.475.900.000 4.516.500.000

Jumlah

2.850.000

100,00

285.000.000.000

Sehubungan dengan meninggalnya Tn. William Budiman pada tanggal 31 Januari 2004, berdasarkan Akta Keterangan Mengenai Hak Waris No. 68 tanggal 27 April 2004 dari notaris Inggraini Yamin, S.H., menyatakan bahwa saham-saham Bank milik Tn. William Budiman saat ini dimiliki bersama oleh Koesmiati Sari, Christine Budiman, Andrew Budiman, Jack Budiman dan Wilson Budiman, selaku kuasa dalam menjalankan hak dan wewenang serta melaksanakan liabilitas yang berhubungan dengan saham-saham Bank.

Name of Stockholder

Resona Bank Limited, Tokyo East Asia Indonesian Holdings Limited Vision Well Limited Jafco Company Limited Mr. William Budiman Total

In connection with the death of Mr. William Budiman on January 31, 2004, and based on the Decree of Inherited Rights No. 68 dated April 27, 2004 of Inggraini Yamin, S.H., the shares owned by Mr. William Budiman are now jointly owned by Koesmiati Sari, Christine Budiman, Andrew Budiman, Jack Budiman and Wilson Budiman, the trustees who have the right to execute the activities concerning shares of the Bank.


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181



25. SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI

25. DIFFERENCE IN VALUE FROM RESTRUCTURING TRANSACTION AMONG ENTITIES UNDER COMMON CONTROL

Merupakan selisih nilai transaksi dengan jumlah tercatat atas perolehan saham Resona Indonesia Finance dalam rangka restrukturisasi entitas sepengendali.

This account represents the difference in value of restructuring transaction among entities under common control arising from the acquisition of shares of Resona Indonesia Finance.

26. BUNGA YANG DIPEROLEH

26. INTEREST EARNED 2013 Rp

Rupiah Kredit Penempatan pada Bank Indonesia dan bank lain Sewa pembiayaan Efek-efek Anjak piutang Giro Pembiayaan konsumen Mata uang asing Kredit Sewa pembiayaan Efek-efek Penempatan pada bank lain Giro Jumlah

2012 Rp

409.630.195.346

426.205.917.688

55.054.006.760 19.139.877.533 9.484.554.363 4.820.276.389 1.464.072.195 100.412.002

24.235.997.201 19.805.300.281 10.286.920.273 219.084.443 1.513.941.830 171.373.121

180.106.353.436 10.559.071.428 1.606.465.879 1.301.805.565 215.465.691

145.131.932.982 10.051.881.894 1.104.233.716 1.924.547.990 200.044.937

Rupiah Loans Placements with Bank Indonesia and other banks Finance leases Securities Factoring Demand deposits Consumer financing Foreign currencies Loans Finance leases Securities Placements with other banks Demand deposits

693.482.556.587

640.851.176.356

Total

Untuk tahun-tahun yang berakhir 31 Desember 2013 dan 2012, pendapatan bunga yang diakui dari aset keuangan yang mengalami penurunan nilai adalah masing-masing sebesar Rp 17.631.107.702 dan Rp 6.446.837.963.

For the years ended December 31, 2013 and 2012, interest income recognized from impaired financial assets amounted to Rp 17,631,107,702 and Rp 6,446,837,963, respectively.

27. BUNGA YANG DIBAYAR

27. INTEREST INCURRED 2013 Rp

Rupiah Deposito berjangka Surat berharga yang diterbitkan Simpanan dari bank lain dan pinjaman yang diterima Giro Tabungan Mata uang asing Simpanan dari bank lain dan pinjaman yang diterima Deposito berjangka Giro Jumlah

2012 Rp

100.754.271.828 57.911.875.000

105.943.839.243 42.875.000.000

34.232.841.112 6.559.521.544 77.571.613

40.236.696.221 6.043.023.944 64.182.458

37.632.718.909 4.316.165.428 700.732.873

35.857.642.709 3.120.290.076 756.623.864

242.185.698.307

234.897.298.515

28. PROVISI DAN KOMISI LAINNYA

Total

28. OTHER FEES AND COMMISSIONS

Pendapatan provisi dan komisi lainnya terutama berasal dari pendapatan jasa atas penerbitan bank garansi dan komisi atas transaksi ekspor impor serta jasa pengiriman uang. 182

Rupiah Time deposits Securities issued Deposits from other banks and borrowings Demand deposits Savings deposits Foreign currencies Deposits from other banks and borrowings Time deposits Demand deposits

Revenues from other fees and commissions mainly consist of service fees on bank guarantees issued and commissions on trade finance transactions and also fee on remittances.


- 72 -



29. BEBAN CADANGAN KERUGIAN PENURUNAN NILAI

29. PROVISION FOR IMPAIRMENT LOSSES

2013 Rp

ALLOWANCE

2012 Rp

Kredit (Catatan 10) Piutang sewa pembiayaan (Catatan 12) Piutang pembiayaan konsumen Anjak piutang

81.671.039.341 (31.153.843) (117.609) 7.387.839

2.138.190.257 5.487.926 (521.061) (1.136.616)

Loans (Note 10) Finance leases receivable (Note 12) Consumer financing receivables Factoring

Jumlah

81.647.155.728

2.142.020.506

Total

30. BEBAN UMUM DAN ADMINISTRASI

30. GENERAL AND ADMINISTRATIVE EXPENSES 2013 Rp

2012 Rp

Honorarium tenaga ahli Sewa Imbalan pasca kerja (Catatan 23) Perbaikan dan pemeliharaan Sarana informasi Komunikasi Pendidikan Penyusutan (Catatan 14) Amortisasi biaya software Listrik, air dan gas Alat-alat kantor Asuransi Promosi dan iklan Transportasi Representasi Pajak dan ijin Keanggotaan Lain-lain

12.343.973.226 11.691.062.102 10.992.453.631 6.023.521.215 4.943.958.854 4.140.787.341 4.124.061.113 3.844.761.590 3.201.878.454 2.659.363.456 1.988.303.552 1.813.462.397 1.651.926.159 1.538.409.077 1.073.988.786 809.989.155 600.787.762 10.293.423.709

3.482.395.130 5.045.347.479 9.207.039.100 6.127.548.662 3.614.634.299 3.055.894.865 3.336.426.852 6.071.403.595 5.258.161.079 2.255.943.404 1.959.027.264 1.657.765.620 1.116.503.606 1.176.681.626 623.657.351 1.249.393.406 337.824.382 7.932.875.889

Jumlah

83.736.111.579

63.508.523.609

31. BEBAN TENAGA KERJA

Professional fee Rent Post-employment benefits (Note 23) Repairs and maintenance Information facility Communication Training Depreciation (Note 14) Amortization of software cost Electricity, water and gas Office supplies Insurance Promotion and advertisement Transportation Representation Taxes and licenses Membership Others Total

31. PERSONNEL EXPENSES 2013 Rp

2012 Rp

Gaji dan upah Tunjangan karyawan Kesejahteraan karyawan

52.965.931.399 23.924.095.692 4.355.086.689

46.302.330.717 19.967.655.269 3.309.120.861

Salaries and wages Allowances Employee's welfare

Jumlah

81.245.113.780

69.579.106.847

Total

Rincian gaji dan tunjangan atas dewan direksi dan komisaris adalah sebagai berikut:

Details of salaries and benefits of board of directors and commissioners are as follows:

2013 Rp Gaji dan upah Tunjangan karyawan Kesejahteraan karyawan Jumlah

FOR

2012 Rp

7.459.251.708 4.677.027.936 224.895.941

5.635.127.989 4.192.943.864 273.518.071

12.361.175.585

10.101.589.924

Salaries and wages Allowances Employee's welfare Total


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183



32. PAJAK PENGHASILAN

32. INCOME TAX

Beban pajak terdiri dari:

Income tax expense consists of the following: 2013 Rp

Pajak kini Bank Entitas anak Sub jumlah

2012 Rp

73.916.290.750 4.399.874.191

76.606.447.250 4.111.147.004

78.316.164.941

80.717.594.254

Pajak tangguhan Bank Entitas anak

6.485.235.435 405.159.205

12.110.106.383 138.402.679

Sub jumlah

6.890.394.640

12.248.509.062

85.206.559.581

92.966.103.316

Jumlah

Sub total Deferred tax The Bank Subsidiary Sub total Total

Pajak Kini

Current Tax

Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif dengan laba kena pajak adalah sebagai berikut:

A reconciliation between income before tax per statements of comprehensive income and taxable income is as follows:

2013 Rp

2012 Rp

Laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasian Laba sebelum pajak - entitas anak

602.179.519.173 (19.783.365.378)

370.125.774.314 (18.138.769.470)

Income before tax expense per consolidated statements of comprehensive income Income before tax - subsidiary

Laba sebelum pajak - Bank

582.396.153.795

351.987.004.844

Income before tax - the Bank

Perbedaan temporer Beban (pendapatan) yang tidak dapat diperhitungkan menurut fiskal

(25.940.941.739)

(48.440.425.536)

(260.790.049.018)

2.879.209.737

Temporary differences Non deductible expenses (non taxable income)

Laba kena pajak - Bank

295.665.163.038

Beban dan utang pajak kini adalah sebagai berikut:

Beban pajak kini Bank Entitas anak

306.425.789.045

2012 Rp

73.916.290.750 4.399.874.191

76.606.447.250 4.111.147.004

78.316.164.941

80.717.594.254

8.780.700 57.649.637.000

4.690.500 60.999.722.000

57.658.417.700

61.004.412.500

4.023.055.497

4.110.005.121

Utang pajak kini - Bank (Catatan 20) Utang pajak kini - entitas anak (Catatan 20)

16.257.873.050

15.602.034.750

376.818.694

1.141.883

Jumlah Utang Pajak

16.634.691.744

15.603.176.633

Sub jumlah Dikurangi pembayaran pajak di muka Bank Pajak penghasilan Pasal 23 Pasal 25 Sub jumlah Entitas anak Pajak penghasilan Pasal 25

Taxable income - the Bank

The details of current tax expense and payable are as follows:

2013 Rp

184

Current tax The Bank Subsidiary


- 74 -

Current tax expenses The Bank Subsidiary Sub total Less prepaid taxes The Bank Income taxes Article 23 Article 25 Sub total Subsidiary Income taxes Article 25 Current tax payable - the Bank (Note 20) Current tax payable subsidiary (Note 20) Total Tax Payable



Laba kena pajak dan pajak penghasilan Bank tahun 2012 telah sesuai dengan Surat Pemberitahuan (SPT) yang disampaikan oleh Bank ke Kantor Pelayanan Pajak.

The taxable income and corporate income tax in 2012 are in accordance with the annual corporate income tax returns filed by the Bank to the Tax Service Office.

Entitas anak menggunakan fasilitas pengurangan pajak. Sejak tahun 2009, Pemerintah Republik Indonesia menerapkan fasilitas pengurangan tarif untuk wajib pajak badan dalam negeri dengan peredaran bruto sampai dengan Rp 50 milyar akan mendapatkan pengurangan tarif sebesar 50% dari tarif yang dikenakan atas penghasilan kena pajak dari bagian peredaran bruto sampai dengan Rp 4,8 miliar.

The subsidiary applied tarif deduction facility. Starting in 2009, the Government of Republic of Indonesia enacted the tariff deduction facility, which provides that resident corporate tax payers with gross revenue up to Rp 50 billion shall receive a 50% reduction in the corporate tax rate on the taxable income for gross revenue up to Rp 4.8 billion.

Pajak Tangguhan

Deferred Tax

Rincian dan perubahan dari liabilitas pajak tangguhan Bank dan entitas anak adalah sebagai berikut:

The details of and changes in the Bank and its subsidiary’s deferred tax liabilities are as follows:

1 Januari/ January 1, 2012 Rp

Dikreditkan (dibebankan) ke laporan laba rugi komprehensif/ Credited (charged) to comprehensive income for the year Rp


Dikreditkan (dibebankan) ke laporan laba rugi komprehensif/ Credited (charged) to comprehensive income for the year Rp


Bank Liabilitas pajak tangguhan: Cadangan kerugian penurunan nilai-kredit Biaya emisi surat berharga yang diterbitkan Jumlah liabilitas pajak tangguhan Entitas anak Liabilitas pajak tangguhan

(12.022.717.917) (707.516.560)

(12.164.663.626) 54.557.243

(24.187.381.543)

(6.676.557.135)

(652.959.317)

191.321.700

(30.863.938.678) (461.637.617)

The Bank Deferred tax liabilities: Allowance for impairment losses - loans Securities issuance costs

(12.730.234.477)

(12.110.106.383)

(24.840.340.860)

(6.485.235.435)

(31.325.576.295)

Total deferred tax liabilities

(1.898.736.671)

(138.402.679)

(2.037.139.350)

(405.159.205)

(2.442.298.555)

Subsidiary Deferred tax liabilities

Rekonsiliasi antara beban pajak dan hasil perkalian laba akuntansi dengan tarif pajak efektif yang berlaku adalah sebagai berikut:

A reconciliation between total tax expense and the amounts computed by multiplying the prevailing effective tax rate to income before tax is as follows:

2013 Rp

2012 Rp

Laba sebelum pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian Laba sebelum pajak - entitas anak

602.179.519.173 (19.783.365.378)

370.125.774.314 (18.138.769.470)

Income before tax per consolidated statements of comprehensive income Income before tax - subsidiaries

Laba sebelum pajak - Bank

582.396.153.795

351.987.004.844

Income before tax - Bank

Tarif pajak yang berlaku Beban (pendapatan) yang tidak dapat menurut diperhitungkan fiskal menurut fiskal

145.599.038.449

87.996.751.211

(65.197.512.264)

719.802.422

Tax expense at effective tax rates Non deductible expenses (non taxable income)

Beban Pajak - Bank Beban Pajak - entitas anak

80.401.526.185 4.805.033.396

88.716.553.633 4.249.549.683

Tax Expense - Bank Tax Expenses - subsidiary

Jumlah

85.206.559.581

92.966.103.316

Total


- 75 -

185



33. LABA PER SAHAM

33. EARNINGS PER SHARE

Berikut ini data yang digunakan untuk perhitungan laba per saham dasar:

The following data was used to compute the basic earnings per share:

2013 Rp Laba bersih untuk laba per saham dasar

2012 Rp

516.971.761.325 Lembar/ Shares

Jumlah saham Jumlah rata-rata tertimbang saham biasa untuk perhitungan laba per saham dasar/dilusian

Net income for the computation of basic earnings per share

Lembar/ Shares

2.850.000

Laba per saham dilusian sama dengan laba per saham dasar untuk tahun-tahun yang berakhir 31 Desember 2013 dan 2012, karena tidak ada potensi dilusi saham pada tanggal pelaporan.

2.850.000

Number of shares Weighted average outstanding common shares for computation of basic/diluted earnings per share

The diluted earnings per share are same with the basic earning per share as of December 1, 2013 and 2012, as there are no potential dilutive shares as of reporting date.

34. DIVIDEN TUNAI DAN CADANGAN UMUM

34. CASH DIVIDENDS AND GENERAL RESERVE

a.

Berdasarkan Risalah Rapat Umum Pemegang Saham Tahunan No. 206/Sek-Dir/PL/VI/2013 tanggal 24 Juni 2013, pemegang saham menyetujui untuk membagikan dividen tunai dan pembentukan cadangan umum untuk tahun buku 2012 masing-masing sebesar Rp 70.024.500.000 dan Rp 248.594.758.000.

a.

Based on the Annual General Meeting of Stockholders as stated in deed No. 206/Sek-Dir/PL/VI/2013 dated June 24, 2013, the shareholders had approved the distribution of Rp 70,024,500,000 cash dividends for the 2012 financial year and the appropriation of Rp 248,594,758,000 for general reserve.

b.

Berdasarkan Risalah Rapat Umum Pemegang Saham Tahunan No. 05/Dir-Um/VI/2012 tanggal 26 Juni 2012, pemegang saham menyetujui untuk membagikan dividen tunai dan pembentukan cadangan umum untuk tahun buku 2011 masing-masing sebesar Rp 62.985.000.000 dan Rp 196.653.016.733.

b.

Based on the Annual General Meeting of Stockholders as stated in deed No. 05/Dir-Um/VI/2012 dated June 26, 2012, had approved the the shareholders distribution of Rp 62,985,000,000 cash dividends for the 2011 financial year and the appropriation of Rp 196,653,016,733 for general reserve.

35. SIFAT, TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI

186

277.158.559.860

35. NATURE OF RELATIONSHIP AND TRANSACTIONS WITH RELATED PARTIES

Sifat Berelasi

Nature of Relationship

Pihak-pihak yang berelasi adalah perusahaan yang mempunyai keterkaitan kepemilikan dan/atau kepengurusan secara langsung maupun tidak langsung dengan Bank.

Related parties are companies, which have the same stockholders and/or management, directly or indirectly, as the Bank.

Pihak berelasi adalah sebagai berikut:

Related parties are as follows:

1.

Resona Bank Ltd., Tokyo, dan William Budiman merupakan pemegang saham Bank.

1.

Resona Bank Ltd., Tokyo, and William Budiman are the shareholders of the Bank.

2.

Saitama Resona Bank Ltd., pemegang saham utamanya sama dengan pemegang saham utama Bank.

2.

Saitama Resona Bank Ltd., the ultimate shareholder is the same as the Bank’s ultimate shareholder.

3.

The Bank of East Asia, Ltd. merupakan pemegang saham utama dari East Asia Indonesian Holdings, Ltd., yang merupakan salah satu pemegang saham Bank.

3.

The Bank of East Asia, Ltd. is the ultimate shareholder of East Asia Indonesian Holdings, Ltd., one of the shareholders of the Bank.


- 76 -



Transaksi dengan Pihak Berelasi

Transactions with Related Parties

Dalam kegiatan usahanya, Bank juga mengadakan transaksi-transaksi tertentu dengan pihak-pihak berelasi. Transaksi-transaksi tersebut meliputi:

In the normal course of business, the Bank entered into certain transactions with related parties. These transactions included the following:

1. Giro pada bank lain dan penerimaan bunga (Catatan 6 dan 26).

1. Demand deposits with other banks and receipt of interest (Notes 6 and 26).

2. Simpanan, simpanan dari bank lain dan pembayaran bunga (Catatan 17, 18 dan 27).

2. Deposits, deposits from other banks and payment of interest (Notes 17, 18 and 27).

3. Pinjaman yang diterima dan pembayaran bunga (Catatan 21 dan 27).

3. Borrowings and payment of interest (Notes 21 and 27).

Persentase saldo giro pada bank lain dari pihak berelasi terhadap jumlah aset pada tahun 2013 dan 2012 masing-masing sebesar 0,04% dan 0,16%.

The percentage of balance of demand deposit with other banks from related parties to total assets in 2013 and 2012 are 0.04% and 0.16%, respectively.

Persentase saldo masing-masing liabilitas kepada pihak berelasi terhadap jumlah liabilitas adalah sebagai berikut:

The percentage of balance of each liability to related parties to total liabilities are as follows:

2013 %

2012 %

Simpanan Simpanan dari bank lain Pinjaman yang di terima

0,002 0,011 23,21

0,001 0,96 13,29

Deposits Deposits from other banks Borrowings

Jumlah

23,22

14,25

Total

Persentase bunga yang diperoleh dari pihak berelasi terhadap jumlah pendapatan bunga pada tahun 2013 dan 2012 masing-masing sebesar 0,01%.

The percentage of interest earned from related parties to total interest revenue in 2013 and 2012 are 0.01%, respectively.

Persentase bunga yang dibayar kepada pihak berelasi terhadap jumlah beban bunga pada tahun 2013 dan 2012 masing-masing sebesar 7,72% dan 6,40%.

The percentage of interest incurred from related parties to total interest expenses in 2013 and 2012 are 7.72% and 6.40%, respectively.

36. KOMITMEN DAN KONTINJENSI

36. COMMITMENTS AND CONTINGENCIES 2013 Rp

KOMITMEN Tagihan Komitmen Pihak ketiga Fasilitas pinjaman diterima dari bank-bank lain yang belum digunakan Pembelian valuta asing tunai yang belum diselesaikan dan derivatif Jumlah Tagihan Komitmen Liabilitas Komitmen Pihak ketiga Fasilitas kredit kepada debitur yang belum digunakan Irrevocable letters of credit Pembelian valuta asing tunai yang belum diselesaikan dan derivatif Jumlah Liabilitas Komitmen Tagihan Komitmen - Bersih

2012 Rp

1.577.850.000.000

1.638.460.000.000

822.685.935.424 2.400.535.935.424

532.479.984.557 2.170.939.984.557

COMMITMENTS Commitment Receivables Third parties Unused credit facilities received from other banks Unsettled spot foreign currencies bought and derivative Total Commitment Receivables

119.140.366.337 286.484.970.141

111.631.099.899 190.728.505.030

592.300.649.502 997.925.985.980

719.207.268.832 1.021.566.873.761

Commitment Liabilities Third parties Unused credit facilities granted Irrevocable letters of credit Unsettled spot foreign currencies bought and derivative Total Commitment Liabilities

1.402.609.949.444

1.149.373.110.796

Commitment Receivables - Net


- 77 -

187



2013 Rp KONTINJENSI Tagihan Kontinjensi Pihak ketiga Pendapatan bunga dalam penyelesaian

2012 Rp

9.557.261.109

4.512.404.847

CONTINGENCIES Contingent Receivables Third parties Interest receivables on non-performing loans

Liabilitas Kontinjensi Pihak ketiga Bank garansi yang diterbitkan

228.970.967.196

187.131.765.677

Contingent Liabilities Third parties Bank guarantees issued

Liabilitas Kontinjensi - Bersih

219.413.706.087

182.619.360.830

Contingent Liabilities - Net

1.183.196.243.357

966.753.749.966

Total Commitment Receivables - Net

Jumlah Tagihan Komitmen - Bersih

37. JATUH TEMPO KEUANGAN

ASET

DAN

LIABILITAS

37.

Analisa jatuh tempo aset dan liabilitas keuangan menurut kelompok jatuh temponya berdasarkan periode yang tersisa, terhitung sejak tanggal 31 Desember 2013 sampai dengan tanggal jatuh tempo adalah sebagai berikut:

MATURITIES OF FINANCIAL ASSETS AND LIABILITIES The analysis of maturities of financial assets and liabilities based on remaining terms until maturity calculated from December 31, 2013 are as follows: 2013

> 1 bulan s/d 3 bulan/ > 1 month 3 months Rp

> 3 bulan s/d 12 bulan/ > 3 months 12 months Rp

> 1 tahun s/d 5 tahun/ > 1 year 5 years Rp

> 5 tahun/ > 5 years Rp

25.246.649.960

-

-

-

-

25.246.649.960

786.922.935.723

-

-

-

-

786.922.935.723

-

-

858.995.147.749

Sampai dengan 1 bulan/1 month or less Rp

Jumlah/ Total Rp

Aset Keuangan/Financial Assets Tanpa suku bunga/Without interest: Kas/Cash Giro pada Bank Indonesia/Demand deposits with Bank Indonesia Giro pada Bank lain/Demand deposits with other banks Tagihan deriv atif / Derivative receivables Tagihan akseptasi/ Acceptances receivable Aset lain-lain/Other assets Suku bunga v ariabel/Variable interest rate: Kredit/Loans Piutang sewa pembiay aan/ Finance lease receivables Piutang pembiay aan konsumen/ Consumer financing receivables Tagihan anjak piutang/Factoring receivable Suku bunga tetap/Fixed interest rate: Penempatan pada Bank Indonesia dan bank lain /Placement with Bank Indonesia and other banks Giro pada Bank Indonesia/Demand deposits with Bank Indonesia Ef ek-ef ek/Securities Kredit/Loans Piutang sewa pembiay aan/ Finance lease receivables Jumlah aset keuangan/Total financial assets

858.995.147.749

-

-

5.184.650.046

7.492.121.000

21.065.750.612

71.100.744.453 7.729.748.206

93.904.306.775 26.607.266.781

24.850.630.961 -

194.632.436.529

713.612.061.701

1.503.793.379.625

28.629.874.984 -

1.395.777.081.184 87.587.880.000 22.611.490.758 282.250.958.387 -

-

8.481.184.889 482.697.246.286 -

38.402.449.215

239.617.647.793 361.082.807.553 -

3.252.311.943 3.273.253.811.526

-

36.994.833.601

-

189.855.682.189 34.337.014.987

1.912.301.505.998

7.597.593.195.379

300.521.365.126

-

329.151.240.110

572.869.935 -

-

572.869.935 38.402.449.215

-

1.724.367.081.184

328.590.000.000 575.830.835.456 462.295.087

3.766.669.597.979

1.332.794.187.432

2.188.812.665.759

4.482.483.489.073

2.967.330.086 2.245.822.322 71.100.744.453 1.045.347.558

5.239.686.306 93.904.306.775 -

14.066.808.699 24.850.630.961 -

1.718.660.305 -

3.471.804.014.338 376.415.057.500

100.000.000.000

2.555.516.197.500

550.096.170.000

411.938.507.175 2.324.240.013.173

87.587.880.000 270.710.323.440 2.113.800.354.857 462.295.087 14.094.999.953.416

Liabilitas Keuangan/Financial Liabilities Tanpa suku bunga/Without interest: Liabilitas segera/Liabilities pay able immediately Liabilitas deriv atif /Deriv ativ e liabilities Liabilitas akseptasi/ Acceptance pay ables Liabilitas lain-lain/Other liabilities Suku bunga v ariabel/Variable interest rate: Simpanan/Deposits Pinjaman diterima/Borrowings Biay a y ang masih harus dibay ar/Accrued expenses Suku bunga tetap/Fixed interest rate: Simpanan/Deposits Pinjaman diterima/Borrowings Simpanan dari bank lain/ Deposits from other banks Surat berharga y ang diterbitkan/ Securities Issued Biay a y ang masih harus dibay ar/Accrued expenses Jumlah liabilitas keuangan/Total financial liabilities Selisih/Difference

188

8.293.689.471

-

2.971.254.155.039 1.569.570.000

317.357.298.545 250.000.000.000

305.570.269.585

60.850.000.000

32.657.277.111

-

7.244.923.277.463

827.351.291.626

(3.478.253.679.484)

505.442.895.806


- 78 -

-

20.008.162.976 1.111.200.000 2.615.553.000.136 (426.740.334.377)

-

304.250.000

2.967.330.086 23.270.977.632 189.855.682.189 1.045.347.558

3.471.804.014.338 3.582.331.675.000

-

-

8.293.689.471

-

-

3.308.619.616.560 252.680.770.000

448.153.449.532 -

-

366.420.269.585

-

448.153.449.532

-

32.657.277.111

999.968.279.837

304.250.000

11.688.100.099.062

3.482.515.209.236

2.323.935.763.173

2.406.899.854.354



Analisa jatuh tempo aset liabilitas keuangan menurut kelompok jatuh temponya berdasarkan periode yang tersisa, terhitung sejak tanggal 31 Desember 2012 sampai dengan tanggal jatuh tempo adalah sebagai berikut:

The analysis of maturities of financial assets and liabilities based on remaining terms until maturity calculated from December 31, 2012 are as follows:

2012 > 1 bulan s/d 3 bulan/ > 1 month 3 months Rp

> 3 bulan s/d 12 bulan/ > 3 months 12 months Rp

> 1 tahun s/d 5 tahun/ > 1 year 5 years Rp

> 5 tahun/ > 5 years Rp

18.079.790.314

-

-

-

-

18.079.790.314

585.239.687.706

-

-

-

-

585.239.687.706

573.800.016.056

-

-

-

-

573.800.016.056

-

13.859.654.884

-

196.185.496.158 5.055.323.707

Sampai dengan 1 bulan/1 month or less Rp

Jumlah/ Total Rp

Aset Keuangan/Financial Assets Tanpa suku bunga/Without interest: Kas/Cash Giro pada Bank Indonesia/Demand deposits with Bank Indonesia Giro pada Bank lain/Demand deposits with other banks Tagihan deriv atif / Derivative receivables Tagihan akseptasi/ Acceptances receivable Aset lain-lain/Other assets Suku bunga v ariabel/Variable interest rate: Kredit/Loans Piutang sewa pembiay aan/ Finance lease receivables Piutang pembiay aan konsumen/ Consumer financing receivables Suku bunga tetap/Fixed interest rate: Penempatan pada Bank Indonesia dan bank lain /Placement with Bank Indonesia and other banks Giro pada Bank Indonesia/Demand deposits with Bank Indonesia Ef ek-ef ek/Securities Kredit/Loans Piutang sewa pembiay aan/ Finance lease receivables Tagihan anjak piutang/ Factoring receivable Jumlah aset keuangan/Total financial assets

8.936.582.948

4.193.285.263

630.891.345

98.895.328

102.341.866.702 5.055.323.707

62.227.549.234 -

31.616.080.222 -

636.919.223.424

1.382.433.294.874

3.110.737.319.051

2.440.703.335.175

19.934.333.546

301.858.949.364

-

321.793.282.910

-

200.183.950.226

7.770.977.122.750

-

-

-

-

-

843.015.574

-

843.015.574

-

-

260.226.000.000

-

1.662.063.628.205

1.401.837.628.205 87.426.318.750 34.467.940.201 184.089.105.003 8.057.408.455

3.601.415.846 58.752.812.497 -

156.405.498.615 20.311.044.020

215.870.203.663

653.645.050

453.702.627

-

-

3.646.250.891.471

1.511.208.357.714

3.340.288.811.849

3.220.054.101.731

75.980.828.870 3.933.289.663 103.370.877.410 -

3.702.635.997 62.227.549.235 246.349.656

188.035.587 31.616.080.222 -

588.800.000

2.838.278.582.577 15.996.670.500

289.140.000.000

1.236.813.216.500

528.774.413.000

4.566.040.948 204.749.991.174

87.426.318.750 194.474.854.662 483.589.206.131 1.107.347.677 8.057.408.455 11.922.552.153.939

Liabilitas Keuangan/Financial Liabilities Tanpa suku bunga/Without interest: Liabilitas segera/Liabilities pay able immediately Liabilitas deriv atif /Deriv ativ e liabilities Liabilitas akseptasi/ Acceptance pay ables Liabilitas lain-lain/Other liabilities Suku bunga v ariabel/Variable interest rate: Simpanan/Deposits Pinjaman diterima/Borrowings Biay a y ang masih harus dibay ar/Accrued expenses Suku bunga tetap/Fixed interest rate: Simpanan/Deposits Pinjaman diterima/Borrowings Simpanan dari bank lain/ Deposits from other banks Surat berharga y ang diterbitkan/ Securities Issued Biay a y ang masih harus dibay ar/Accrued expenses Jumlah liabilitas keuangan/Total financial liabilities Selisih/Difference

7.604.149.435

2.148.679.410.443 325.987.083.850 847.900.018.785 28.165.453.887

-

-

341.872.689.300 -

104.585.548.489 5.405.197.200

-

-

-

-

-

-

-

240.950.000

75.980.828.870 7.823.961.247 197.214.506.867 835.149.656

2.838.278.582.577 2.070.965.250.000

28.408.005

-

7.632.557.440

252.588.593.200

-

2.595.137.648.232 583.980.874.250

-

847.900.018.785

-

597.388.162.729

597.388.162.729 -

-

28.165.453.887

6.395.896.365.420

697.189.224.188

1.378.608.077.998

1.379.368.376.934

240.950.000

9.851.302.994.540

(2.749.645.473.949)

814.019.133.526

1.961.680.733.851

1.840.685.724.797

204.509.041.174

2.071.249.159.399


- 79 -

189



38. ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING

38. MONETARY ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES

Posisi aset dan liabilitas moneter dalam mata uang asing pada tanggal 31 Desember 2013 dan 2012 adalah sebagai berikut:

Following are the balances of monetary assets and liabilities denominated in foreign currencies as of December 31, 2013 and 2012: 2013

Mata Uang Asing/ Foreign currency

2012

Ekuivalen dalam/ Equivalent in Rp



Aset/Assets Kas/Cash Giro pada Bank Indonesia/ Demand deposits with Bank Indonesia Giro pada bank lain/ Demand deposits with other banks

Penempatan pada bank lain/ Placements with other banks - Deposito/Time deposits Efek-efek/Securities - Wesel ekspor/Export bills Tagihan derivatif/Derivative receivables

Kredit/Loans Tagihan akseptasi/Acceptances receivables

Piutang sew a pembiayaan/ Finance lease receivables Bunga yang masih akan diterima/ Accrued interest receivable Biaya dibayar dimuka/Prepaid expense Aset lain-lain/Other assets

USD JPY

498.103 21.237.000

6.061.913.510 2.458.182.750

361.978 20.750.000

3.488.743.964 2.319.227.500

USD

51.000.000

620.670.000.000

44.500.000

428.891.000.000

USD JPY EUR SGD THB GBP CHF AUD HKD

49.632.993 2.070.964.714 332.332 492.875 11.341.608 17.559 6.361 7.178

604.033.524.931 239.714.165.646 5.569.557.351 4.742.447.484 4.207.736.427 353.121.206 69.049.697 11.270.151

48.547.539 790.712.759 674.131 778.287 7.085.857 14.658 19.965 10.127 5.546

467.901.179.437 88.377.965.073 8.583.029.781 6.132.124.455 2.232.045.109 227.413.595 210.345.972 101.343.791 6.894.237

USD

27.000.000

328.590.000.000

27.000.000

260.226.000.000

USD EUR JPY THB USD SGD USD JPY USD JPY SGD EUR

2.571.699 33.443 20.792.037 433.055.067 2.839.374.209 13.849.979 125.494.092 530.840 99.514

31.297.579.914 560.478.760 2.406.678.271 5.270.280.159.928 328.657.564.692 168.554.247.959 14.525.941.149 5.107.742.480 1.667.750.601

3.949.923 38.986.282 43.871 1.058 21 374.591.513 3.242.465.849 15.181.168 141.207.658 788.200 1.855.337

38.069.356.047 4.357.496.740 13.819.253 10.198.790 162.364 3.610.313.006.350 362.410.407.943 146.316.095.353 15.782.779.935 6.210.227.800 23.622.151.320

USD JPY

15.765.167 115.036.622

191.862.074.966 13.315.488.997

15.188.849 201.594.372

146.390.128.685 22.532.202.958

USD JPY USD USD EUR JPY

330.285 858

4.019.570.054 99.314 6.896.974.246 103.445.765 1.504.982

227.142 2.363.806 28.600 103.293 6.173 -

2.189.195.358 264.202.597 275.650.699 995.542.367 78.588.907 -

566.719 6.173 13.002

Jumlah aset sebelum cadangan kerugian penurunan nilai/ Total assets before allowance for impairment losses Cadangan kerugian penurunan nilai /Allowance for impairment losses

7.855.738.271.231

USD JPY

(549.948) (1.228.005)

Jumlah cadangan kerugian penurunan nilai/ Total allowance for impairment losses

(6.835.003.980)

Aset bersih/Net asset

190

(6.692.862.401) (142.141.579)

7.848.903.267.251


- 80 -

5.648.528.526.380

(6.410.798) (2.563.316)

(61.787.274.676) (286.501.829)

(62.073.776.505) 5.586.454.749.875


P.T. BANK RESONA PERDANIA AND ITS SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2013 (Continued) 2013

Liabilitas segera/ Liabilities payable immediately

Giro/Demand deposits

Deposito berjangka/Time deposits Penempatan dari bank lain/Call Money Pinjaman yang diterima/Borrowings Liabilitas derivatif/Derivative liabilities

Liabilitas akseptasi/ Acceptances payable

Utang pajak/Taxes payable Biaya masih harus dibayar/ Accrued expenses Liabilitas lain-lain/Other liabilities

JPY USD SGD USD JPY EUR SGD THB AUD USD JPY USD USD JPY JPY THB USD USD JPY SGD EUR USD JPY USD JPY EUR USD JPY


18.440.908 43.322 1.274 177.471.458 3.221.759.689 371.801 496.567 10.328.452 1.294 107.251.469 1.700.170.956 30.000.000 276.877.500 133.160.000 22.825.350 13.849.979 125.494.092 530.840 99.514 8.212 8 720.847 231.695 483.550 758.210

Jumlah liabilitas/Total liabilities


2.134.535.101 527.230.566 12.255.060 2.159.827.644.956 372.918.684.003 6.231.007.428 4.777.968.636 3.831.855.636 14.046.034 1.305.250.377.973 196.794.788.157 365.100.000.000 3.369.599.175.000 15.413.270.000 2.642.034.280 168.554.247.959 14.525.941.149 5.107.742.480 1.667.750.601 99.941.013 926 8.772.710.779 26.818.678 5.884.804.042 87.762.806

659.524.331 176.179 2.487 166.608.990 2.592.648.236 402.720 789.641 5.990.437 1.306 80.771.732 623.410.026 10.000.000 214.875.000 304.025.000 56.375.269 26.116 65 15.287.934 141.207.658 788.200 1.855.337 5.077 35.423 859.185 537.107 32 15.969.503 741.628

73.715.034.476 1.698.010.022 19.596.885 1.605.777.443.307 289.780.293.339 5.127.433.714 6.221.584.275 1.886.987.573 13.067.841 778.477.955.522 69.678.538.605 96.380.000.000 2.070.965.250.000 33.980.874.250 6.301.063.816 8.226.476 621.734 147.345.106.061 15.782.779.935 6.210.227.800 23.622.151.321 48.930.487 3.959.229 8.280.823.140 60.032.450 402.586 153.914.074.393 82.891.760

(160.899.326.012)

Kurs konversi yang digunakan Bank pada tanggal 11 April 2014, 31 Desember 2013 dan 2012, menggunakan kurs Reuters jam 16.00 WIB sebagai berikut:

USD 1 SGD 1 GBP 1 EUR 1 JPY 1 CHF 1 HKD 1 AUD 1 THB 1


8.009.802.593.263

Aset - Bersih/Net Asset

Mata Uang Asing

2012 Mata Uang Asing/ Foreign currency

11 April/April 11, 2014 Rp 11.413,00 9.144,00 19.136,00 15.848,00 112,32 13.026,00 1.472,00 10.718,00 353,00

5.395.383.360.997 191.071.388.878

The conversion rates used as of April 11, 2014, December 31, 2013 and 2012 were Reuters’ rates as of 4:00 PM Western Indonesian Time with details as follows: 31 Desember/December 31, 2013 2012 Rp Rp 12.170,00 9.622,00 20.111,00 16.759,00 115,75 13.674,00 1.570,00 10.856,00 371,00

9.638,00 7.879,00 15.515,00 12.732,00 111,77 10.536,00 1.243,00 10.007,00 315,00

Foreign Currency

USD 1 SGD 1 GBP 1 EUR 1 JPY 1 CHF 1 HKD 1 AUD 1 THB 1


- 81 -

191



39. KLASIFIKASI DAN NILAI WAJAR ATAS ASET DAN LIABILITAS KEUANGAN

39. CLASSIFICATIONS AND FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES The following table summarises the carrying amounts and fair values of those financial assets and liabilities.

Tabel di bawah ini menunjukkan nilai tercatat dan nilai wajar dari aset dan liabilitas keuangan. 2013

Catatan/ Notes

Aset keuangan Kas

Biay a perolehan diamortisasi lainny a/ Other amortised costs Rp

Jumlah nilai tercatat/ Carrying amount Rp

Diperdagangkan/ Trading Rp

Dimiliki hingga jatuh tempo/ Held to maturity Rp

-

-

25.246.649.960

-

25.246.649.960

25.246.649.960

Nilai wajar/ Fair value Rp

Giro pada Bank Indonesia

5

-

-

874.510.815.723

-

874.510.815.723

874.510.815.723

Giro pada bank lain

6

-

-

858.995.147.749

-

858.995.147.749

858.995.147.749

7 8 9 10 11 12

36.994.833.601 -

1.724.367.081.184 31.989.235.249 9.643.246.244.787 189.855.682.189 329.495.105.379

-

1.724.367.081.184 270.841.500.015 36.994.833.601 9.643.246.244.787 189.855.682.189 329.495.105.379

1.724.367.081.184 270.841.500.015 36.994.833.601 9.643.246.244.787 189.855.682.189 329.495.105.379

572.712.195 38.392.428.645 34.337.014.987

-

572.712.195 38.392.428.645 34.337.014.987

572.712.195 38.392.428.645 34.337.014.987

13.751.008.118.047

-

14.026.855.216.414

14.026.855.216.414

Penempatan pada Bank Indonesia dan bank lain Ef ek-ef ek Tagihan deriv atif Kredit Tagihan akseptasi Piutang sewa pembiay aan Piutang pembiay aan konsumen Tagihan anjak piutang Aset lain-lain

15

Jumlah Liabilitas keuangan Liabilitas segera Simpanan Simpanan dari Bank lain Liabilitas deriv atif Liabilitas akseptasi Surat berharga y ang diterbitkan Pinjaman y ang diterima Biay a y ang masih harus dibay ar Liabilitas lain-lain

238.852.264.766 -

36.994.833.601

238.852.264.766

16 17 18 9 11

23.270.977.632 -

-

-

2.967.330.086 6.787.160.663.992 366.527.010.586 189.855.682.189

2.967.330.086 6.787.160.663.992 366.527.010.586 23.270.977.632 189.855.682.189

2.967.330.086 6.787.160.663.992 366.527.010.586 23.270.977.632 189.855.682.189

19 21

-

-

-

461.702.824.532 3.855.570.640.279

461.702.824.532 3.855.570.640.279

461.702.824.532 3.855.570.640.279

-

-

-

40.950.966.582 1.045.347.558

40.950.966.582 1.045.347.558

40.950.966.582 1.045.347.558

23.270.977.632

-

-

11.705.780.465.804

11.729.051.443.436

11.729.051.443.436

Jumlah

Dimiliki hingga jatuh tempo/ Held to maturity Rp

2012 Pinjaman y ang diberikan dan piutang/Loans and receivables Rp

Biay a perolehan diamortisasi lainny a/ Other amortised costs Rp

-

-

18.079.790.314

Catatan/ Diperdagangkan/ Notes Trading Rp Aset keuangan Kas

Jumlah nilai tercatat/ Carrying amount Rp

Nilai wajar/ Fair value Rp

-

18.079.790.314

18.079.790.314


5

-

-

672.666.006.456

-

672.666.006.456

672.666.006.456

Giro pada bank lain

6

-

-

573.800.016.056

-

573.800.016.056

573.800.016.056

7 8 9 10 11 12

13.859.654.884 -

156.405.498.615 -

1.662.063.628.205 38.135.528.268 8.158.313.943.734 196.185.496.158 322.766.585.237

-

1.662.063.628.205 194.541.026.883 13.859.654.884 8.158.313.943.734 196.185.496.158 322.766.585.237

1.662.063.628.205 194.541.026.883 13.859.654.884 8.158.313.943.734 196.185.496.158 322.900.630.587

-

-

842.740.225 8.054.775.724 5.055.323.707

-

842.740.225 8.054.775.724 5.055.323.707

843.015.574 8.057.408.455 5.055.323.707

13.859.654.884

156.405.498.615

11.655.963.834.084

-

11.826.228.987.583

11.826.365.941.013

16 17 18 9 11

7.823.961.247 -

-

-

75.980.828.870 5.438.482.099.412 849.245.467.087 197.214.506.867

75.980.828.870 5.438.482.099.412 849.245.467.087 7.823.961.247 197.214.506.867

75.980.828.870 5.438.482.099.412 849.245.467.087 7.823.961.247 197.214.506.867

19 21

-

-

-

610.775.662.729 2.670.945.754.714

610.775.662.729 2.670.945.754.714

610.775.662.729 2.670.945.754.714

-

-

-

35.798.011.327 835.149.656

35.798.011.327 835.149.656

35.798.011.327 835.149.656

7.823.961.247

-

-

9.879.277.480.662

9.887.101.441.909

9.887.101.441.909

Penempatan pada Bank Indonesia dan bank lain Ef ek-ef ek Tagihan deriv atif Kredit Tagihan akseptasi Piutang sewa pembiay aan Piutang pembiay aan konsumen Tagihan anjak piutang Aset lain-lain

15

Jumlah Liabilitas keuangan Liabilitas segera Simpanan Simpanan dari Bank lain Liabilitas deriv atif Liabilitas akseptasi Surat berharga y ang diterbitkan Pinjaman y ang diterima Biay a y ang masih harus dibay ar Liabilitas lain-lain Jumlah

192

Pinjaman y ang diberikan dan piutang/Loans and receivables Rp


- 82 -

Financial assets Cash Demand deposits with Bank Indonesia Demand deposits with other Banks Placements with Bank Indonesia and other banks Securities Deriv ativ e receiv ables Loans Acceptance receiv ables Finance lease receiv ables Consumer f inancing receiv ables Factoring receiv ables Other assets Total Financial Liabilities Liabilities pay able immediately Deposits Deposits f rom other banks Deriv ativ e Pay ables Acceptance pay ables Securities issued Borrowing Accrued expenses Other liabilities Total

Financial assets Cash Demand deposits with Bank Indonesia Demand deposits with other Banks Placements with Bank Indonesia and other banks Securities Deriv ativ e receiv ables Loans Acceptance receiv ables Finance lease receiv ables Consumer f inancing receiv ables Factoring receiv ables Other assets Total Financial Liabilities Liabilities pay able immediately Deposits Deposits f rom other banks Deriv ativ e Pay ables Acceptance pay ables Securities issued Borrowing Accrued expenses Other liabilities Total



Nilai tercatat aset keuangan yang menghasilkan bunga dan nilai tercatat liabilitas yang berbunga adalah sebesar Rp 12.124.245.239.992 dan Rp 11.470.960.761.597 pada tanggal 31 Desember 2013 dan Rp 10.530.332.185.114 dan Rp 9.569.448.547.900 pada tanggal 31 Desember 2012.

The carrying amount of the interest bearing financial assets and liabilities as of December 31, 2013 amounted to Rp 12,124,245,239,992 and Rp 11,470,960,761,597 and as of December 31, 2013 amounted to Rp 10,530,332,185,114 and Rp 9,569,448,547,900.

Aset atau liabilitas yang memiliki suku bunga tetap terpapar risiko suku bunga atas nilai wajar (fair value interest rate risk), sedangkan aset atau liabilitas yang memiliki suku bunga mengambang terpapar risiko suku bunga atas arus kas (cash flow interest rate risk).

Asset or liabilities arranged at fixed interest rate are exposed to fair value interest risk, meanwhile asset or liability arranged at floating interest rates are exposed to cash flow interest rate risk.

Nilai wajar mendekati nilai tercatatnya karena memiliki sifat jangka pendek dan atau sering dilaksanakan re-pricing.

Fair value approximates the carrying value because of short term in nature, and/or repricing frequently.

40. MANAJEMEN RISIKO

40. RISK MANAGEMENT

Dewan Direksi Bank mempunyai tanggung jawab utama dalam mengelola dan mengawasi berbagai macam risiko yang dihadapi oleh Bank dan entitas anak. Direksi telah menetapkan Komite Aset dan Liabilitas, Komite Kredit, dan Komite Manajemen Risiko yang bertanggung jawab terhadap pengembangan dan pengawasan kebijakan manajemen risiko Bank di bidangnya masingmasing. Seluruh komite memiliki anggota eksekutif dan non eksekutif dan melaporkan aktivitasnya secara berkala kepada Dewan Direksi.

The Bank’s Board of Directors has primary responsibility for managing and overseeing a wide range of risks faced by the Bank and its subsidiary. Board of Directors has set the Asset and Liability Committee, Credit Committee, and Risk Management Committee which are responsible for policy development and oversight of risk management in their respective fields. All the committees have executive and non-executive members and regularly report their activities to the Board of Directors.

Bank menerapkan manajemen risiko yang independen dan sesuai dengan standar yang merujuk pada ketentuan Bank Indonesia serta best practices yang diterapkan di perbankan internasional.

Bank applies independent risk management in accordance with the requirement of Bank Indonesia regulations and the international best practices in banking industry.

Bagian Manajemen Risiko bersama-sama unit kerja terkait bertanggung jawab dalam mengelola/mengkoordinasikan seluruh risiko yang dihadapi Bank, yaitu risiko kredit, risiko pasar, risiko operasional, risiko likuiditas, risiko hukum, risiko reputasi, risiko stratejik dan risiko kepatuhan, termasuk membahas dan mengusulkan kebijakan dan pedoman pengelolaan risiko.

Together with the related working unit, Risk Management Division is responsible for managing/coordinating all of the risks face by the Bank, namely credit risk, market risk, operational risk, liquidity risk, legal risk, reputation risk, strategic risk and compliance risk, including to discuss and propose risk management policy and guidelines.

Seluruh risiko tersebut dilaporkan Bank melalui penyusunan laporan profil risiko secara triwulanan untuk menggambarkan seluruh risiko yang melekat dalam kegiatan bisnis Bank, termasuk risiko entitas anak secara konsolidasian.

All these risks are reported by the Bank through the preparation of the risk profile report on a quarterly basis to describe all the inherent risks in the Bank's business activities, including the consolidated risk of a subsidiary.

Tim manajemen risiko membantu Dewan Direksi untuk memastikan bahwa risiko telah dikelola dengan benar dan berdasarkan prinsip kehatihatian. Bank dan entitas anak juga telah membuat untuk mengatur dan kebijakan-kebijakan memantau risiko-risiko berikut:

Risk management team assists the Board of Directors to ensure that risks are managed properly and are in line with prudential principles. The Bank and its subsidiary also have created policies to regulate and monitor the following risks:


- 83 -

193


194


RISIKO KREDIT

CREDIT RISK

Risiko kredit adalah risiko akibat kegagalan debitur dan/atau pihak lain dalam memenuhi kewajiban kepada Bank. Risiko kredit dapat bersumber dari berbagai aktivitas bisnis Bank. Pemberian kredit merupakan sumber risiko kredit yang terbesar. Selain kredit, Bank menghadapi risiko kredit dari berbagai instrumen keuangan seperti surat berharga, akseptasi, transaksi antar bank, transaksi pembiayaan perdagangan, transaksi nilai tukar dan derivatif, serta kewajiban komitmen dan kontinjensi.

Credit risk is the risk due to failure of the debtor and/or other parties to fulfill the obligations to the Bank. Credit risk can be derived from the Bank's business activities. Lending is the biggest source of credit risk. In addition to credit, the Bank faces credit risk from various financial instruments such as securities, acceptances, interbank transactions, trade financing transactions, foreign exchange and derivatives transactions, as well as commitments and contingent liabilities.

Risiko kredit dapat meningkat karena terkonsentrasinya penyediaan dana, antara lain pada debitur, wilayah geografis, produk, jenis pembiayaan, atau lapangan usaha tertentu. Risiko ini lazim disebut risiko konsentrasi kredit.

Credit risk may increase due to concentration of provision of funds, among others, by debtor, geographic, product, type of financing, or a particular business line. This risk is commonly called concentrations risk of credit.

Secara umum eksposur risiko kredit merupakan salah satu eksposur risiko utama sehingga kemampuan Bank untuk mengidentifikasi, mengukur, memantau, dan mengendalikan risiko kredit serta menyediakan modal yang cukup bagi risiko tersebut sangat penting.

Generally, credit risk exposure is one of the major risk exposures, so the Bank’s ability to identify, measure, monitor, and control credit risk as well as provide sufficient capital for these risks is very important.

Penerapan manajemen risiko kredit tidak hanya ditujukan untuk menempatkan Bank sebagai bank yang patuh terhadap regulasi, namun merupakan suatu tuntutan manajemen untuk menerapkan sistem pengelolaan risiko kredit yang baik dan sesuai dengan praktek di perbankan untuk memastikan bahwa aktivitas penyediaan dana tidak terekspos pada risiko kredit yang dapat menimbulkan kerugian pada Bank. Penerapan manajemen risiko yang dilakukan tidak hanya bertujuan untuk mencegah terjadinya penurunan kualitas kredit, namun juga diharapkan mampu mendorong kegiatan bisnis Bank.

Credit risk management is not only intended to put the Bank as a bank that adheres to regulations, but is a management’s demand to implement a good credit risk management which is in accordance with banking practices to ensure that funds are not exposed to credit risk that may cause losses to the Bank. Application of risk management is not only aimed to prevent the decline in credit quality, but also expected to encourage Bank’s business activities.

Untuk memastikan penurunan kualitas kredit dapat diketahui lebih awal, maka portofolio kredit harus secara aktif dipantau dan dimitigasi melalui implementasi strategi remediasi dalam menyelesaikan kredit bermasalah yang dipantau secara berkelanjutan antar Seksi/Bagian terkait termasuk unit kerja recovery, yaitu Credit Monitoring and Recovery Section (CMRS).

To ensure that credit quality deterioration can be detected early, the loan portfolio should be actively monitored and mitigated through the implementation of remediation strategies in solving nonperforming loans, which is monitored on an ongoing basis between the related sections/divisions including Credit Monitoring and Recovery Section (CMRS).

Mulai tahun 2012 Bank telah menghitung Aset Tertimbang Menurut Risiko (ATMR) risiko kredit pada tahun 2012 sesuai dengan Surat Edaran Bank Indonesia No.13/6/DPNP tanggal 18 Pebruari 2011 perihal Pedoman Perhitungan Aset Tertimbang Menurut Risiko untuk Risiko Kredit dengan Menggunakan Metode Standar.

Since 2012, the Bank is required to calculate Risk Weighted Assets (RWA) of credit risk in accordance to Bank Indonesia Circular Letter No.13/6/DPNP dated February 18, 2011 regarding Guidelines for Calculation of Risk Weighted Assets for Credit Risk Using Standard Methods.


- 84 -



Untuk memantau kualitas dan menguji elastisitas kualitas portofolio (NPL dan Yield) terhadap perubahan variabel-variabel ekonomi yang dapat berdampak pada kecukupan modal Bank, Bank secara rutin (setiap 6 bulan) maupun ad hoc melakukan stress test terhadap seluruh portofolio kredit baik per kelompok debitur besar, segmen bisnis, industri maupun produk dengan berbagai skenario. Dengan stress test ini, Bank dapat mengantisipasi lebih awal dan mengambil langkahlangkah pengendalian portofolio dan solusi yang paling optimal sebagai strategi jangka pendek maupun jangka panjang. Dengan demikian, kualitas portofolio kredit dan kecukupan modal Bank terjaga dengan baik.

To monitor the quality and test the elasticity of the portfolio quality (NPL and Yield) against the changes in economic variables that may impact the Bank’s capital adequacy, the Bank on a regular basis (every 6 months) and ad hoc, runs stress test on the entire loan portfolio both by the large debtor, segment of business, industry or products with a variety of scenarios. With the stress test, the Bank can early anticipate and take control of the portfolio and the most optimal solution as a strategy for short and long term. Thus, the credit portfolio quality and capital adequacy of the Bank are well preserved.

Bank menerapkan prosedur-prosedur dalam mengelola risiko, antara lain:

The Bank implements certain procedures to manage risks, among others:

tertentu



Merumuskan kebijakan perkreditan berdasarkan hasil diskusi dengan unit-unit bisnis, mencakup persyaratan agunan, penilaian kredit, tingkat risiko dan pelaporan, prosedur dokumentasi dan hukum, serta kepatuhan terhadap terhadap peraturan dan persyaratan yang diwajibkan oleh pengawas.



Formulating credit policies based on the results of discussions with the business units, including collateral requirements, credit assessment, the level of risk and reporting, documentation and legal procedures, and compliance with regulations and requirements that are required by the regulator.



Pemisahan fungsi antara yang melakukan analisis, persetujuan, dan administrasi kredit dalam kerangka kerja atau mekanisme prosedur pendelegasian pengambilan keputusan penyediaan dana. Permohonan kredit dilakukan analisa berdasarkan 4 eyes principles oleh Credit Examination Division dan Komite Kredit.



Segregation of duties among analysis, approval, and credit administration within the framework or mechanism for delegating decision-making in provision of funds. Credit application is analyzed with 4 eyes principles by the Credit Examination Division and Credit Committee.



Pengembangan sistem administrasi kredit, efisiensi dan efektivitas operasional administrasi kredit, termasuk pemantauan dokumentasi, persyaratan kontrak, perjanjian kredit, dan pengikatan agunan.



Development of credit administration system, operational efficiency and effectiveness of credit administration, including monitoring documentation, contract requirements, credit agreements, and binding of collateral.



Melakukan pengawasan secara berkala atas kondisi debitur, yang meliputi kinerja keuangan, kemampuan membayar dan kinerja usaha debitur.



Conduct periodic monitoring of the debtors’ conditions, which includes financial repayment capacity and performance, business prospect.



Memantau dan mengevaluasi perkembangan dan kualitas portofolio kredit secara keseluruhan dan dilaporkan secara berkala ke Dewan Direksi dan Dewan Komisaris.



Monitor and evaluate progress and quality of the overall credit portfolio and report periodically to the Board of Directors and the Board of Commissioners.



Memantau dan mengevaluasi perkembangan kualitas kredit yang diberikan kepada pihak terkait dan debitur-debitur tertentu serta memastikan pemenuhan Batas Maksimum Pemberian Kredit yang sesuai.



Monitor and evaluate the development of the credit quality to related parties and particular debtors and ensure compliance with the appropriate Legal Lending Limit.



Melakukan evaluasi dan pemantauan terhadap kredit non-performing serta melaporkan perkembangannya ke Dewan Direksi.



Evaluate and monitor non-performing loans and report the progress to the Board of Directors.


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195





Membatasi konsentrasi eksposur terhadap counterparty berdasarkan sektor industri untuk mencegah berlebihnya konsentrasi pada sektor industri tertentu.



Limit the concentrations of exposure to the counterparty based on the industrial sector to prevent over concentration on a particular industry sector.



Sentralisasi eksposur laporan posisi keuangan dan rekening administratif yang mengandung risiko kredit dari setiap debitur atau per kelompok debitur dan/atau pihak lawan transaksi (counterparty) tertentu mengacu pada konsep single obligor.



Centralize the statement of financial position exposures and administrative accounts that contain credit risk of each borrower or a group of borrowers and/or certain counterparty referring to the concept of single obligor.



Menggunakan teknik pengukuran risiko dengan pendekatan pemeringkatan internal (internal rating) dan senantiasa melakukan pengkinian data secara berkala.



Use risk measurement technique with an internal rating approach and continue updating the data periodically.



Mengukur risiko kredit terkait dengan kegagalan pihak lawan (counterparty credit risk) seperti transaksi derivatif over the counter/OTC, dengan menggunakan nilai pasar yang dilakukan secara berkala.



Measure credit risks associated with the default of the other party (counterparty credit risk) such as derivative transactions over the counter/OTC, using the market value periodically.



Mengimplementasikan proses persetujuan pinjaman oleh entitas anak dengan mengikutsertakan Dewan Direksi Bank



Implement the process of loan approval by the subsidiary by involving the Bank's Board of Directors

(i) Eksposur maksimum terhadap risiko kredit

196

(i)

The maximum exposure to credit risk

Untuk aset keuangan yang dicatat dalam laporan posisi keuangan, eksposur maksimum terhadap risiko kredit adalah sama dengan nilai tercatatnya.

For financial assets recorded in the statement of financial position, the maximum exposure to credit risk is equal to its carrying value.

Untuk garansi dan irrevocable letter of credit yang diterbitkan, maka eksposur maksimum terhadap risiko kredit adalah sebesar nilai maksimum yang harus dibayar oleh Bank apabila garansi dan irrevocable letter of credit tersebut harus dipenuhi. Sedangkan untuk komitmen kredit, eksposur maksimum terhadap risiko kredit adalah jumlah seluruh fasilitas komitmen kredit yang belum ditarik oleh nasabah.

For guarantee and irrevocable letter of credit issued, the maximum exposure to credit risk is equal to the maximum value to be paid by the Bank when the guarantee and irrevocable letter of credit must be fulfilled. As for the loan commitment, the maximum exposure to credit risk is the total of credit commitment facilities that have not been withdrawn by the customer.


- 86 -



Tabel berikut ini menyajikan eksposur maksimum terhadap risiko kredit untuk semua instrumen keuangan, baik yang tercatat pada laporan posisi keuangan maupun off-financial position, tanpa mempertimbangkan jaminan.

The following table presents the maximum exposure to credit risk for all financial instruments, both recorded on the statement of financial position and off-balance sheets, regardless of the collateral.

2013 Rp Laporan posisi keuangan: Giro pada Bank Indonesia Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain Efek-efek Tagihan derivatif Kredit Tagihan akseptasi Piutang sewa pembiayaan Piutang pembiayaan konsumen Tagihan anjak piutang Aset lain-lain Sub Jumlah

2012 Rp

874.510.815.723 858.995.147.749

672.666.006.456 573.800.016.056

1.724.367.081.184 270.710.323.440 36.994.833.601 9.711.393.550.236 189.855.682.189 329.613.535.197 572.869.935 38.402.449.215 34.337.014.987

1.662.063.628.205 194.474.854.662 13.859.654.884 8.254.566.328.881 196.185.496.158 322.900.630.587 843.015.574 8.057.408.455 5.055.323.707

14.069.753.303.456

11.904.472.363.625

Statements of financial position Demand deposits with Bank Indonesia Demand deposits with other banks Placement with Bank Indonesia & other banks Securities Derivative receivables Loans Acceptance receivables Finance lease receivables Consumer financing receivables Factoring receivables Other assets Sub Total

Eksposur risiko kredit yang terkait dengan rekening administratif tanpa jaminan atau peningkatan kredit lain adalah sebagai berikut:

Credit risk exposures relating to off-balance sheet items without taking into account of any collateral held or other credit enhancements are as follows:

Komitmen dan kontinjensi Fasilitas kredit yang belum digunakan Irrevocable L/C yang masih

Commitments and contingencies 119.140.366.337

111.631.099.899

Unused credit facilities

berjalan Bank garansi yang diterbitkan

286.484.970.141

190.728.505.030

Irrevocable letters of credit

228.970.967.196

187.131.765.677

Bank guarantees issued

Sub Jumlah

634.596.303.674

489.491.370.606

Sub Total

14.704.349.607.130

12.393.963.734.231

Jumlah

(ii) Analisa risiko konsentrasi kredit

Total

(ii) Credit concentration risk analysis

Risiko konsentrasi kredit timbul ketika sejumlah nasabah yang memiliki aktifitas usaha yang serupa atau memiliki kemiripan karakteristik yang akan menyebabkan kemampuan nasabah dalam memenuhi kewajiban kontraktualnya dipengaruhi oleh perubahan kondisi ekonomi dan kondisi lainnya.

Credit concentration risk arises when several customers have similar business activities or similar characteristics which will cause the customers’ ability to meet their contractual obligation is affected by the change of economic condition and other conditions.

Bank senantiasa berupaya melakukan diversifikasi portofolio kredit berdasarkan industri, dan produk kredit untuk meminimalkan risiko kredit. Tingkat diversifikasi didasarkan pada rencana strategis Bank, sektor target, kondisi ekonomi saat ini, kebijakan pemerintah, sumber pendanaan, dan proyeksi pertumbuhan.

Bank always endeavors to diversify credit portfolio based on industry and credit product in order to minimize credit risk. The diversification level is based on the Bank’s strategic plan, targeted sector, current economic conditions, government policy, funding source and growth projection.


- 87 -

197



Risiko konsentrasi kredit berdasarkan mata uang dan jatuh tempo diungkapkan pada Catatan 10 dan 37.

Concentration of credit risk by currency and maturity is disclosed in Note 10 and 37.

Berikut ini adalah tabel dari konsentrasi aset keuangan dan off-financial position berdasarkan jenis counterparty (sebelum dikurangi cadangan kerugian penurunan nilai):

The following table presents the financial assets and off-financial statement position concentration by type of counterparty (before deducting allowance for impairment losses): 2013

Giro pada Bank Indonesia dan bank lain/ Demand deposits

Penempatan pada Bank Indonesia dan bank lain/ Placement

Tagihan

Piutang

Piutang pembiayaan

Tagihan anjak

with Bank

with Bank

Derivatif/

sewa pembiayaan/

konsumen/

piutang/

Tagihan akseptasi/

Indonesia and other banks


Efek-efek/ Securities

Derivative Receivables

Kredit/ Loans

Finance lease receivables

Consumer financing receivables


Acceptance Receivables

Aset lain-lain/ Other assets

and Contingencies

Jumlah/ Total

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Pemerintah dan Bank Indonesia

874.510.815.723

1.395.777.081.184

238.852.264.766

4.960.158.956

-

-

-

-

-

-

-

2.514.100.320.629

17,10

Bank-bank

858.995.147.749

328.590.000.000

31.858.058.674

135.798.859

-

-

-

-

28.194.354.493

-

-

1.247.773.359.775

8,49

Korporasi dan perorangan Jumlah

Komitment dan kontinjensi/ Commitments %

-

-

-

31.898.875.786

9.711.393.550.236

329.613.535.197

572.869.935

38.402.449.215

161.661.327.696

34.337.014.987

634.596.303.674

10.942.475.926.726

74,42

1.733.505.963.472

1.724.367.081.184

270.710.323.440

36.994.833.601

9.711.393.550.236

329.613.535.197

572.869.935

38.402.449.215

189.855.682.189

34.337.014.987

634.596.303.674

14.704.349.607.130

100,00

Government and Bank Indonesia Banks Corporates and personal Total

2012 Giro pada Bank Indonesia dan bank lain/ Demand deposits

Penempatan pada Bank Indonesia dan bank lain/ Placement

Tagihan

Piutang

Piutang pembiayaan

Tagihan anjak

with Bank

with Bank

Derivatif/

sewa pembiayaan/

konsumen/

piutang/

Tagihan akseptasi/



Efek-efek/ Securities

Derivative Receivables

Kredit/ Loans

Finance lease receivables

Consumer financing receivables


Acceptance Receivables

Aset lain-lain/ Other assets

and Contingencies

Jumlah/ Total

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

-

-

-

1.955.908.846.749

15,78

Commitments %

Pemerintah dan Bank Indonesia

672.666.006.456

1.126.837.341.678

156.405.498.615

-

-

-

-

-

Bank-bank

573.800.016.056

535.226.286.527

38.069.356.047

668.238.736

-

-

-

-

28.525.292.475

-

-

1.176.289.189.841

9,49

-

-

-

13.191.416.148

8.254.566.328.881

322.900.630.587

843.015.574

8.057.408.455

167.660.203.683

5.055.323.707

489.491.370.606

9.261.765.697.641

74,73

1.246.466.022.512

1.662.063.628.205

194.474.854.662

13.859.654.884

8.254.566.328.881

322.900.630.587

843.015.574

8.057.408.455

196.185.496.158

5.055.323.707

489.491.370.606

12.393.963.734.231

100,00

Korporasi dan perorangan Jumlah

(iii) Kualitas kredit keuangan

berdasarkan

kelas

aset

Government and Bank Indonesia Banks Corporates and personal Total

(iii) Credit quality by class of financial asset

Dalam mengidentifikasi risiko kredit, Bank didukung dengan aplikasi internal rating yang ditujukan untuk menghasilkan risk rating yang akurat dan konsisten. Rating yang dibuat sudah mengikuti standar sistem desain rating sebagaimana yang dipersyaratkan dalam Basel II.

In identifying credit risk, the Bank uses internal rating application to assist in generating risk rating accurately and consistently. The risk rating application follows the system standard rating design that is required in Basel II.

Untuk memenuhi ketentuan Bank Indonesia, maka hasil rating tersebut kemudian dipetakan ke kolektibilitas seperti dibawah ini:

To comply with Bank Indonesia regulation, the result of rating would be mapped to BI collectibility as follows:

Risiko/Risk

Low

Medium

High

198

Komitment dan kontinjensi/

1 2 3 4 5 6 7 8 9

Perkiraan Peringkat yang sesuai/ Corresponding Probable Rating AAA AA A BBB+/BBB BBBBB+/BB BBB+/B B-

10

CCC+/CCC

3

11

CC-

4

12

In default

5

Peringkat Risiko/Risk Rating

Pemetaan ke Kolektabilitas BI/ Mapping to Collectibility BI

Nilai/Grade

Investment Grade 1

2

(Lancar)/ (Pass)

(Dalam Perhatian Khusus)/ (Special Mention) (Kurang Lancar)/ (Sub Standard) (Diragukan)/ (Doubtful) (Macet) /(Loss)


- 88 -

Below Investment Grade



Definisi dari tingkat risiko adalah sebagai berikut:

Definition of risk level are as follow:



Low Risk Counterparties yang memiliki pendapatan yang tinggi atau stabil, permodalan yang kuat dan likuiditas yang tinggi untuk memenuhi kemampuan membayar tanpa bantuan dari sumber dana tambahan.



Low Risk Counterparties which have high or stable earnings, strong capital and liquidity that meets with repayment capability without support from additional source of fund.



Medium Risk Counterparties yang memiliki pendapatan, modal dan likuiditas yang cukup baik, namun memiliki potensi menurun. Meskipun debitur mampu memenuhi kewajiban pembayaran pokok dan bunga, indikasi dari beberapa masalah yang belum teratasi akan mempengaruhi pembayaran di masa depan.



Medium Risk Counterparties which have fairly good earnings, capital and liquidity but with the potential for decline. Although debtor is able to meet principal and interest obligation, indication of certain problems that left unresolved will affect future payment.



High Risk Counterparties yang memiliki pendapatan dan modal yang rendah dan kesulitan likuiditas yang menunjukkan ketidakmampuan untuk membayar kembali pokok dan/atau bunga.



High Risk Counterparties which have low earnings, capital and liquidity difficulties that shows inability to repay principal and/or interest.

Tabel di bawah ini menyajikan kualitas kredit dari aset keuangan berdasarkan kelas menggunakan rating kredit internal Bank (sebelum dikurangi cadangan kerugian penurunan nilai).

The table below shows the credit quality of financial asset by class using the Bank’s internal credit rating (gross of allowance for impairment losses). 2013

Risiko rendah/ Low risk Rp Dimiliki hingga jatuh tempo Efek-efek Diperdagangkan Tagihan derivatif Pinjaman yang diberikan dan piutang Giro pada Bank Indonesia Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain Efek-efek Kredit Tagihan akseptasi Piutang sewa pembiayaan Piutang pembiayaan kosumen Tagihan anjak piutang Aset keuangan lain-lain Pendapatan bunga yang masih harus diterima Jumlah

Belum jatuh tempo dan tidak mengalami penurunan nilai/Neither past due nor impaired Risiko medium/ Risiko tinggi/ Medium risk High risk Rp Rp

Tidak memiliki rating/Unrated Rp

Telah jatuh tempo tetapi tidak mengalami penurunan nilai/ Past due but not impaired Rp

Mengalami penurunan nilai/ Impaired Rp

Jumlah/ Total Rp

238.852.264.766

-

-

-

-

-

238.852.264.766

36.994.833.601

-

-

-

-

-

36.994.833.601

874.510.815.723 858.995.147.749

-

-

-

-

-

874.510.815.723 858.995.147.749

-

-

-

-

1.724.367.081.184 31.858.058.674 9.711.393.550.236 189.855.682.189 329.613.535.197 572.869.935 38.402.449.215

1.724.367.081.184 31.858.058.674 4.764.072.044.008 189.855.682.189 164.770.693.082 572.869.935 18.287.717.255

4.648.599.909.219 158.242.426.959 20.114.731.960

3.126.566.634

2.242.734.181

8.906.263.774.800

4.829.199.802.319

6.600.415.156 -

6.600.415.156

-

173.822.149.174 -

-

2.360.447.391

-

176.182.596.565

124.899.447.835 -

-

7.729.748.206

124.899.447.835

14.043.146.036.675

Held-to-maturity Securities Trading Derivative receivables

Loans and receivables Demand deposits with Bank Indonesia Demand deposits with other banks Placement with Bank Indonesia & other banks Securities Loans Acceptance receivables Finance lease receivables Consumer financing receivables Factoring receivables Other financial assets Accrued interest receivable Total


- 89 -

199



Risiko rendah/ Low risk Rp Dimiliki hingga jatuh tempo Efek-efek Diperdagangkan Tagihan derivatif Pinjaman yang diberikan dan piutang Giro pada Bank Indonesia Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain Efek-efek Kredit Tagihan akseptasi Piutang sewa pembiayaan Piutang pembiayaan kosumen Tagihan anjak piutang Aset keuangan lain-lain Pendapatan bunga yang masih harus diterima Jumlah

Belum jatuh tempo dan tidak mengalami penurunan nilai/Neither past due nor impaired Risiko medium/ Risiko tinggi/ Medium risk High risk Rp Rp

Tidak memiliki rating/Unrated Rp

Telah jatuh tempo tetapi tidak mengalami penurunan nilai/ Past due but not impaired Rp

Mengalami penurunan nilai/ Impaired Rp

156.405.498.615

-

-

-

-

-

156.405.498.615

13.859.654.884

-

-

-

-

-

13.859.654.884

672.666.006.456 573.800.016.056

-

-

-

-

-

672.666.006.456 573.800.016.056

-

-

17.567.940.784 -

-

-

-

120.524.609

-

13.816.696.791

1.662.063.628.205 38.069.356.047 3.366.869.581.792 196.185.496.158 179.106.191.965 843.015.574 8.057.408.455

4.401.366.438.343 126.226.497.838 -

2.327.632.909

2.607.166.189

6.870.253.487.116

4.530.200.102.370

17.567.940.784

-

13.696.172.182 -

472.634.136.564 -

472.634.136.564

1.662.063.628.205 38.069.356.047 8.254.566.328.881 196.185.496.158 322.900.630.587 843.015.574 8.057.408.455

5.055.323.707 11.904.472.363.625

Held-to-maturity Securities Trading Derivative receivables

Loans and receivables Demand deposits with Bank Indonesia Demand deposits with other banks Placement with Bank Indonesia & other banks Securities Loans Acceptance receivables Finance lease receivables Consumer financing receivables Factoring receivables Other financial assets Accrued interest receivable Total

(iv) Analisa umur pinjaman dan piutang yang sudah jatuh tempo tetapi tidak mengalami penurunan nilai.

(iv) Aging analysis of past due but not impaired loans and receivables.

Bank memiliki pinjaman yang diberikan dan piutang yang telah jatuh tempo tetapi tidak mengalami penurunan nilai sebesar Rp 173.822.149.174 dan Rp 13.696.172.182 pada tanggal 31 Desember 2013 dan 2012, dikarenakan jatuh tempo dari pinjaman dan piutang tersebut masih di bawah 90 hari.

The Bank’s loans and receivables that are past due but not impaired amounted to Rp 173,822,149,174 and Rp 13,696,172,182 as of December 31, 2013 and 2012, since the past due for that Bank’s loans and receivables still below 90 days.

Kredit direstrukturisasi yang akan jatuh tempo atau mengalami penurunan nilai.

(v) Restructured loans that would otherwise be past due or impaired.

Kredit yang diberikan yang dinegosiasi ulang/direstrukturisasi adalah kondisi dimana Bank sebagai pihak pemberi pinjaman memberikan keringanan pada pihak peminjam yang mengalami kesulitan. Kredit yang diberikan yang telah dinegosiasi ulang/direstrukturisasi dalam 12 bulan terakhir yang seharusnya telah jatuh tempo sebesar Rp 5.804.991.179 dan Rp 15.828.350.540 pada tanggal 31 Desember 2013 dan 2012.

Renegotiated/restructured loans are conditions where the Bank as the lender provide relief to borrowers who are experiencing difficulties. Loans that have been renegotiated/ restructured in the past 12 months that would otherwise have been past due or impaired amounted to and Rp 5,804,991,179 dan Rp 15,828,350,540 as of December 31, 2013 and 2012.

(v)

(vi) Agunan

(vi) Collateral

Bank telah mengimplementasikan kebijakan untuk memitigasi risiko kredit, termasuk meminta agunan sebagai jaminan pelunasan kredit dan menjadikannya sebagai pilihan kedua jika kewajiban kontraktual tidak terpenuhi. Jenis modal kerja yang dapat diterima untuk kredit modal kerja dan investasi dalam rangka memitigasi risiko kredit diantaranya adalah kas dan/atau blokir rekening, Standby Letter of Credit, Letter of Guarantee, tanah dan/atau bangunan, mesin, kendaraan bermotor, piutang dagang, bahan baku/barang dagangan (persediaan), saham atau surat berharga lainnya. Perkiraan nilai wajar dari agunan yang digunakan oleh Bank didasarkan pada nilai agunan yang dinilai oleh penilai internal maupun eksternal.

200

Jumlah/ Total Rp

The Bank has implemented policies to mitigate credit risk, which include taking collaterals as a guarantee for loan repayment and making it the second way out if contractual obligations are not met. The type of collateral accepted for working capital and investment loans to mitigate credit risk include cash deposited with the Bank, Standby Letter of Credit, Letter of Guarantee, land and/or building, machinery, vehicles, accounts receivable, raw materials/inventories, stocks or other securities. The fair value of collateral is assessed based on internal and/or external appraisals.


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Meskipun agunan pada dasarnya adalah unsur pendukung dan bukan merupakan unsur utama dalam hal pembayaran kembali kredit, namun sebagai salah satu upaya dalam penerapan prinsip kehatian-hatian dalam penyaluran kredit oleh Bank maka penerimaan agunan yang kuat dan bernilai menjadi pertimbangan utama dalam setiap keputusan pemberian kredit, dengan demikian fungsi penyaluran dana oleh Bank dapat dilaksanakan dengan baik.

Although collateral is basically a supporting element and is not a major element in terms of repayment of credit, but as one of the implementation of prudential principle of granting credit by the Bank, so the acceptable of strong and worth collateral being major consideration in any decision granting credit, thus the function of distributing the funds by the Bank can be implemented well.

Untuk menghindari Bank dari kerugian yang terjadi akibat agunan yang diterima oleh Bank kehilangan atau rusak karena adanya bencana seperti kebakaran, gempa bumi, banjir dan yang lainnya, maka Bank mempersyaratkan objek yang menjadi agunan harus ditanggung oleh perusahaan asuransi sehingga apabila terjadi bencana yang menimpa objek agunan, pihak asuransi akan mengganti kerugian yang timbul atas bencana tersebut dan nilai objek agunan tidak akan mengalami penurunan.

To prevent the Bank from losses due to collateral accepted by the Bank lost or damaged due to disaster such as fire, earthquake, flood and more, the Bank requires the object being collateral to be borne by insurance companies so that in the event of a disaster, the insurance companies will replace those loss and the value of collateral objects will not decline.

Bank menggunakan azas konservatif dalam melakukan penilaian terhadap jaminan yang Bank terima, dimana nilai jaminan yang diakui Bank merupakan nilai terendah antara nilai pasar dikali dengan 56%, nilai tanggungan/ fiducia dan nilai pinjaman dan piutang yang diberikan. Pada saat proses penilaian jaminan, Bank akan terlebih dahulu melaksanakan peninjauan lokasi jaminan yang bertujuan untuk memastikan bahwa kondisi jaminan dalam keadaan baik dan dapat dipastikan keabsahan kepemilikan agunan dengan lokasi yang ada. Sesuai dengan pasal 35 PBI No. 14/15/PBI/2012, bahwa aktiva produktif diatas Rp 5.000.000.000 secara prinsip penilaian agunan harus dilakukan oleh penilai independen. Selain itu, Bank juga melakukan revaluasi agunan guna melakukan pengkinian nilai jaminan.

Bank using conservative principles in assessing collateral that Bank received, where the value of collateral is recognized by using the lowest value between market value multiplied by 56%, mortgage/ fiduciary values and value of loan and receivables itself. At the time of assessment process, Bank will conduct visiting first to the collateral location in order to ensure the collateral still in good condition and can be confirmed the validity of the ownership with the existing location. In accordance with article 35 PBI No. 14/15/PBI/ 2012, that assets above IDR 5,000,000,000 in principle appraisal must be performed by an independent appraiser. In addition, Bank also conducts collateral revaluation to update the current value of collateral.

Tabel dibawah ini menyajikan informasi atas konsentrasi kredit dari nilai wajar jaminan yang dimiliki Bank.

The table below shows information of credit concentration from fair value of collateral that received by Bank. 2013

Kredit Kary awan/ Staff loan Rp Eksposur kredit Nilai jaminan *) Total eksposur tanpa jaminan kredit Porsi eksposur kredit tanpa jaminan kredit (%) Tanah & Bangunan Deposito & Tabungan Kendaraan Mesin-mesin Kapal Garansi Lainny a: - Inv entori - Tagihan Piutang Jumlah

Nasabah institusi f inansial/ Financial institution customers Rp

Kredit korporasi/ Corporate loan Rp

Jumlah/ Total Rp

5.055.645.864 -

8.770.921.438.882 5.960.403.178.375

935.416.465.489 695.942.913.054

9.711.393.550.235 6.656.346.091.429

5.055.645.864

2.810.518.260.507

239.473.552.435

3.055.047.458.806

100,00

32,04

25,60

31,46

-

2.048.823.407.290 343.304.228.964 230.535.265.708 1.132.890.706.401 65.917.071.993 223.571.222.212 963.596.632.801 951.764.643.006 5.960.403.178.375

695.942.913.054 695.942.913.054

2.048.823.407.290 343.304.228.964 230.535.265.708 1.132.890.706.401 65.917.071.993 223.571.222.212 963.596.632.801 1.647.707.556.060 6.656.346.091.429

Credit exposure Collateral v alue *) Total Unsecured credit exposure Unsecured portion of credit exposure (%) Land & Building Deposits & Sav ing Vehicle Machineries Vessel Guarantee Others: - Inv entory - Account Receiv ables Total

*) Berdasarkan penilaian y ang dilakukan Bank/Based on Bank's assessment


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201


202


RISIKO LIKUIDITAS

LIQUIDITY RISK

Risiko likuiditas adalah risiko akibat ketidakmampuan Bank untuk memenuhi kewajiban keuangan yang jatuh tempo dari sumber pendanaan arus kas dan/atau dari aset likuid berkualitas tinggi yang dapat diagunkan, tanpa mengganggu aktivitas dan kondisi keuangan Bank.

Liquidity risk is the risk that arises because of Bank’s inability to meet the financial liability that is due from cash flow funding source and/or from high quality liquid assets that can be encumbered, without disrupting Bank’s activity and financial condition.

Ketidakmampuan memperoleh sumber pendanaan arus kas sehingga menimbulkan risiko likuiditas dapat disebabkan antara lain oleh:

The inability to obtain cash flow funding source which gives rise to liquidity risk can be caused by, among others:



ketidakmampuan menghasilkan arus kas yang berasal dari aset produktif maupun yang berasal dari penjualan aset termasuk aset likuid; dan/atau



The inability to generate cash flow from earning assets or from asset sales including liquid assets; and/or



ketidakmampuan menghasilkan arus kas yang berasal dari penghimpunan dana, transaksi antar Bank, dan pinjaman yang diterima.



The inability to generate cash flow from fund raising, inter-bank transactions, and the borrowings.

Bank senantiasa menjaga ketersediaan dana dan likuiditas harian secara konsisten untuk menjamin kebutuhan likuiditas terpenuhi. Ketersediaan dana secara konsolidasian (semua jenis mata uang) per posisi 31 Desember 2013 dan 2012 masingmasing sebesar Rp 3.622.657 juta dan Rp 3.779.773 juta atau setara dengan 52,73% dan 68,88% dibandingkan dengan total dana pihak ketiga dan 26,16% dan 32,18% dibandingkan dengan total aset. Sedangkan rasio aset likuid (primer dan sekunder) dibandingkan total dana pihak ketiga dan total aset masing-masing sebesar 16,90% dan 8,38% tahun 2013 dan 23,71% dan 11,08% tahun 2012.

The Bank always maintains the available fund and daily liquidity consistently in order to assure liquidity needs are met. Consolidated available fund (all currencies) as of December 31, 2013 and 2012 amounted to Rp 3,622,657 million and Rp 3,779,773 million or equivalent to 52.73% and 68.88% compared to the total third-party funds and 26.16% and 32.18% respectively compared to total asset. Meanwhile, the liquid asset ratios (primary and secondary) compared to the total third-party funds and total asset are 16.90% and 8.38% in 2013 and 23.71% and 11.08% in 2012, respectively.

Bank menggunakan beberapa alat pengukuran risiko likuiditas seperti rasio likuiditas, profil maturitas, proyeksi arus kas dan stress testing untuk mengetahui seberapa besar risiko yang dihadapai oleh Bank termasuk dalam menentukan limit yang harus dijaga.

Bank takes several liquidity risk measurement methods such as liquidity ratio, maturity profile, cash flow projection and stress testing to derive how high the risk faced by the Bank is, including in determining the limit to be maintained.

Bank menggunakan metodologi profil maturitas untuk mengestimasi potensi risiko likuiditas yang akan dihadapi Bank di masa mendatang, baik kondisi defisit maupun surplus dan mengembangkan indikator peringatan dini untuk mengantisipasi terjadinya guncangan terhadap kondisi likuiditas Bank.

The Bank takes maturity profile methodology to estimate the potentials of liquidity risk to be faced by the Bank in the future, either in deficit or surplus position, and develop early warning indicators to anticipate shock to Bank’s liquidity condition.

Untuk mengetahui kemampuan Bank dalam menghadapi berbagai situasi, Bank melakukan analisa skenario likuiditas, yang mencakup skenario kondisi normal dan tidak normal termasuk kondisi ekstrim atau krisis dengan melakukan stress testing yang dilengkapi dengan penyusunan rencana kontinjensi.

In order to know the Bank’s ability in facing various situations, the Bank conducts liquidity scenario analysis, comprising normal condition and abnormal condition scenarios including extreme or critical conditions by running stress testing equipped by contingency planning.


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Kondisi krisis mencakup kondisi krisis bank secara khusus (specific bank crisis) dan krisis pasar secara umum (general market crisis). Sesuai dengan rencana kontinjensi tersebut, untuk kondisi bank secara khusus, Bank dapat memenuhi kebutuhan likuiditas melalui pinjaman (seperti bilateral funding, reciprocal term loan facility, secured line facility agreement, foreign exchange swap), dan pricing dana pihak ketiga. Sedangkan untuk kondisi krisis pasar secara umum, misalnya krisis pasar secara regional, Bank memenuhi kebutuhan likuiditas melalui standby facility dari perusahaan induk (Resona Bank, Jepang) sedangkan untuk krisis pasar secara global, maka Bank memenuhi kebutuhan likuiditasnya melalui fasilitas likuiditas dari Bank Indonesia dengan kualitas aset yang dimiliki oleh Bank.

Critical condition comprises specific bank crisis and general market crisis. In line with such contingency planning, for specific bank crisis the Bank can meet its liquidity needs through borrowing (such as bilateral funding, reciprocal term loan facility, secured line facility agreement, foreign exchange swap), and third-party fund pricing. As for general market crisis, such as regional market crisis, the Bank meets the liquidity needs through standby facility from the holding company (Resona Bank, Japan), as for global market crisis, the Bank meets its liquidity needs through liquidity facility from Bank Indonesia according to the quality of assets owned by the Bank.

Bank menerapkan prosedur tertentu dalam mengelola dan memantau risiko likuiditas untuk meminimalkan kemungkinan ketidakmampuan Bank dalam memperoleh sumber pendanaan arus kas, antara lain dengan cara:

Bank implements certain procedures in managing and overseeing liquidity risk to minimize the possibility of Bank’s inability to obtain cash flow funding source, among others by:



Kebijakan manajemen likuiditas Bank telah menetapkan tanggung jawab, pendekatan manajemen dan strategi yang diambil untuk memastikan kecukupan likuiditas yang harus dipelihara dalam memenuhi kewajiban Bank secara kontraktual atau berdasarkan aturan.



Bank’s liquidity management policy sets out the responsibility, management approach and strategy to be taken to assure the adequacy of liquidity to be maintained to meet Bank’s contractual liability or pursuant to regulation.



Melakukan identifikasi dan analisis terhadap seluruh sumber risiko likuiditas meliputi produk dan aktivitas perbankan yang dapat mempengaruhi sumber dan penggunaan dana, baik pada posisi aset dan liabilitas maupun rekening administratif dan risiko-risiko lain yang dapat meningkatkan risiko likuiditas, misalnya risiko kredit, risiko pasar, dan risiko operasional.



Identifying and analysing all the liquidity risk sources which comprise banking product and activities that can affect fund source and usage, either in asset or liability positions and administrative accounts as well as other risks that may elevate liquidity risks, such as credit risk, market risk and operational risk.



Bank menetapkan dan memantau batasanbatasan tertentu untuk memastikan agar tingkat likuiditas yang optimal terjaga.



Bank sets out and monitors certain limits to assure that optimum liquidity level is maintained.



Posisi likuiditas harian diawasi dan stress testing likuiditas dilakukan secara teratur dengan berbagai variasi skenario baik dalam kondisi pasar normal dan maupun tidak normal (krisis). Semua kebijakan mengenai likuiditas termasuk prosedurnya harus di tinjau ulang dan mendapat persetujuan dari Komite Manajemen Risiko.



Daily liquidity level is watched and liquidity stress testing is run regularly under scenario variations either in normal market condition or crisis. All the policies regarding liquidity including the procedure must be reviewed and approved by Risk Management Committee.



Bank masih mengandalkan deposito dari nasabah dan bank lain sebagai sumber utama pendanaan yang umumnya memiliki jatuh tempo lebih pendek dan sebagian besar harus dikembalikan berdasarkan permintaan. Sifat jangka pendek dari simpanan tersebut meningkatkan risiko likuiditas Bank dan Bank secara aktif mengelola risiko ini dengan memelihara harga yang kompetitif dan senantiasa memantau tren pasar.



Bank still relies on time-deposit from customers and other banks as main source of funding which are generally due earlier and mostly have to be repaid upon request. The short-term nature of such saving elevates Bank’s liquidity risk and Bank actively manages this risk by maintaining competitive price and monitor market trend consistently.


- 93 -

203







Bank telah menetapkan rencana pendanaan darurat bilamana Bank mengalami kesulitan likuiditas yang direview secara berkala baik mengenai pendekatan dan strategi yang akan diambil, maupun rencana tindak manajemen bank pada situasi krisis likuiditas.

Eksposur terhadap risiko likuiditas

Exposures to liquidity risk

Bank mengukur dan memantau risiko likuiditas melalui analisis perbedaan jatuh tempo likuiditas dan rasio-rasio likuiditas. Salah satu rasio likuiditas adalah rasio dari aset lancar terhadap liabilitas lancar. Pada tanggal 31 Desember 2013 dan 2012, rasio dari aset lancar terhadap kewajiban lancar adalah sebagai berikut:

Bank measures and oversees liquidity risk by analyzing the gap of liquidity maturity and liquidity ratios. One of liquidity ratios is ratio of liquid assets to liquid liabilities. On December 31, 2013 and 2012, the ratios of liquid assets to liquid liabilities are as follows:

2013 Rp Kas Giro, Sertifikat Bank Indonesia dan penempatan Bank Indonesia lainnya Giro pada bank lain dan penempatan pada bank lain dikurangi dengan simpanan dari bank lain Jumlah aset lancar bersih Simpanan

2012 Rp

25.246.649.960

18.079.790.314

2.509.140.161.673

1.955.908.846.750

821.164.878.164

261.126.283.798

3.355.551.689.797 6.780.423.630.898

2.235.114.920.862 5.433.416.230.809

Rasio

204

The Bank has set out emergency funding plan in the event the Bank undergoes liquidity difficulties as regularly reviewed from the aspects of approach and strategy to be taken, or the plan of bank’s management measures under liquidity crisis situation.

49,49%

41,14%

Cash Demand deposits, BI Certificate and other Bank Indonesia placements Demand deposit w ith other banks and placement w ith other banks less deposits from other banks Total net liquid assets Deposits Ratio

Analisa Jatuh Tempo untuk Liabilitas Keuangan

Maturity Analysis for Financial Liabilities

Pengelompokkan jatuh tempo untuk liabilitas keuangan berdasarkan sisa jatuh tempo kontrak dari tanggal pelaporan. Untuk aset keuangan dimana pihak lawan memiliki pilihan kapan suatu jumlah dibayarkan, maka liabilitas dialokasikan pada periode paling awal di mana entitas dapat disyaratkan untuk membayar.

The maturity grouping of financial liabilities is based on the remaining contractual maturity from the reporting date. For financial liabilities where the counterparty has a choice of when the amount is to be settled, the liability is allocated to the earliest period in which the Bank can be required to pay.

Selanjutnya, liabilitas keuangan tingkat bunga mengambang menggunakan kurva suku bunga yang tersedia pada akhir periode pelaporan untuk memproyeksikan arus kas bunga.

Furthermore, floating rate financial liabilities uses interest curve existing at the end of reporting period to project interest cash flows.

Tabel dibawah menunjukkan profil jatuh tempo liabilitas keuangan Bank berdasarkan arus kas kontraktrual tidak terdiskonto:

The table below shows the maturity profile of the Bank’s financial liabilities based on the contractual undiscounted cash flows:


- 94 -



Liabilitas keuangan Tanpa suku bunga: Liabilitas segera Liabilitas derivatif Liabilitas akseptasi Liabilitas lain-lain

Sampai dengan 1 bulan/1 month or less

> 1 bulan s/d 3 bulan/ > 1 month 3 months

> 3 bulan s/d 12 bulan/ > 3 months 12 months

> 1 tahun s/d 5 tahun/ > 1 year 5 years

> 5 tahun/ > 5 years

Jumlah/ Total

Rp

Rp

Rp

Rp

Rp

Rp

2.967.330.086 2.245.822.322 71.100.744.453 1.045.347.558

5.239.686.306 93.904.306.775 -

14.066.808.699 24.850.630.961 -

1.718.660.305 -

Suku bunga variabel: Simpanan Pinjaman yang diterima Biaya yang masih harus dibayar

3.471.804.014.338 376.415.057.500 7.151.442.214

100.000.000.000 7.873.839.922

2.555.516.197.500 18.056.121.414

550.096.170.000 6.723.912.228

Suku bunga tetap: Simpanan Simpanan dari bank lain Pinjaman yang diterima Surat berharga yang diterbitkan Biaya yang masih harus dibayar

2.971.254.155.039 305.570.269.585 1.569.570.000 23.949.681.500

317.357.298.545 60.850.000.000 250.000.000.000 13.031.870.627

20.008.162.976 1.111.200.000 29.647.404.121

450.000.000.000 59.052.708.333 1.067.591.450.866

Sub jumlah

-

2.967.330.086 23.270.977.632 189.855.682.189 1.045.347.558

304.250.000 -

-

3.471.804.014.338 3.582.331.675.000 39.805.315.778

Variable interest rate Deposits Borrowings Accrued expenses

3.308.619.616.560 366.420.269.585 252.680.770.000 450.000.000.000 125.681.664.581

Fixed interest rate: Deposits Deposits from other banks Borrowings Securities issued Accrued expenses

7.235.073.434.595

848.257.002.175

2.663.256.525.671

Liabilitas komitmen Fasilitas kredit kepada nasabah yang belum digunakan Irrevocable letters of credit

526.939.459 47.562.565.256

19.906.932.273 212.212.721.875

98.706.494.605 26.709.683.010

-

-

119.140.366.337 286.484.970.141

Sub jumlah liabilitas komitmen

48.089.504.715

232.119.654.148

125.416.177.615

-

-

405.625.336.478

Sub total commitment liabilities

Liabilitas kontinjensi Bank garansi yang diterbitkan

60.217.456.869

84.255.800.569

70.506.631.923

-

228.970.967.196

Contingent liabilities Bank guarantees issued

228.970.967.196

Sub total contingent liabilities

Sub jumlah liabilitas kontinjensi Jumlah

304.250.000

Financial liabilities Non-interest bearing Liabilities payable immediately Derivative payables Acceptance payables Other liabilities

11.814.482.663.307

Sub total Commitment liabilities

13.991.077.835

60.217.456.869

84.255.800.569

70.506.631.923

13.991.077.835

7.343.380.396.179

1.164.632.456.892

2.859.179.335.209

1.081.582.528.701

304.250.000

12.449.078.966.981

Unused credit facilities granted Irrevocable letters of credit

Total

2012

Liabilitas keuangan Tanpa suku bunga: Liabilitas segera Liabilitas derivatif Liabilitas akseptasi Liabilitas lain-lain

Sampai dengan 1 bulan/1 month or less

> 1 bulan s/d 3 bulan/ > 1 month 3 months

> 3 bulan s/d 12 bulan/ > 3 months 12 months

> 1 tahun s/d 5 tahun/ > 1 year 5 years

> 5 tahun/ > 5 years

Jumlah/ Total

Rp

Rp

Rp

Rp

Rp

Rp Financial liabilities Non-interest bearing Liabilities payable immediately Derivative payables Acceptance payables Other liabilities

75.980.828.870 3.933.289.663 103.370.877.410 -

3.702.635.997 62.227.549.235 246.349.656

188.035.587 31.616.080.222 -

588.800.000

-

75.980.828.870 7.823.961.247 197.214.506.867 835.149.656

Suku bunga variabel: Simpanan Pinjaman yang diterima Biaya yang masih harus dibayar

2.838.278.582.577 15.996.670.500 1.324.417.453

289.140.000.000 3.599.521.273

1.236.813.216.500 16.638.715.563

528.774.413.000 5.249.598.415

240.950.000 -

2.838.278.582.577 2.070.965.250.000 26.812.252.704

Variable interest rate Deposits Borrowings Accrued expenses

Suku bunga tetap: Simpanan Simpanan dari bank lain Pinjaman yang diterima Surat berharga yang diterbitkan Biaya yang masih harus dibayar

2.148.679.410.443 847.900.018.785 325.987.083.850 25.332.627.147

341.872.689.300 13.827.069.536

104.585.548.489 5.405.197.200 300.000.000.000 59.824.616.708

252.588.593.200 300.000.000.000 65.204.036.560

-

2.595.137.648.232 847.900.018.785 583.980.874.250 600.000.000.000 164.188.349.951

Fixed interest rate: Deposits Deposits from other banks Borrowings Securities issued Accrued expenses

Sub jumlah

6.386.783.806.698

714.615.814.997

1.755.071.410.269

1.152.405.441.175

240.950.000

10.009.117.423.139

Liabilitas komitmen Fasilitas kredit kepada nasabah yang belum digunakan Irrevocable letters of credit

12.062.185.807 52.939.866.986

9.594.671.449 125.038.557.336

89.974.242.643 12.750.080.708

-

-

111.631.099.899 190.728.505.030

Sub jumlah liabilitas komitmen

65.002.052.793

134.633.228.785

102.724.323.351

-

-

302.359.604.929

Sub total commitment liabilities

Liabilitas kontinjensi Bank garansi yang diterbitkan

30.642.921.060

64.562.212.042

81.655.808.341

10.270.824.234

-

187.131.765.677

Contingent liabilities Bank guarantees issued Sub total contingent liabilities

Sub jumlah liabilitas kontinjensi Jumlah

Sub total Commitment liabilities

30.642.921.060

64.562.212.042

81.655.808.341

10.270.824.234

-

187.131.765.677

6.482.428.780.551

913.811.255.824

1.939.451.541.961

1.162.676.265.409

240.950.000

10.498.608.793.745

Unused credit facilities granted Irrevocable letters of credit

Total

RISIKO PASAR

MARKET RISK

Risiko pasar adalah risiko pada laporan keuangan dan rekening administratif termasuk transaksi derivatif, akibat perubahan secara keseluruhan dari kondisi pasar, termasuk risiko perubahan harga option.

Market risk is the risk at the statement of financial position and administrative accounts including derivative transaction, due to overall change of market condition, including the risk of option price change.


- 95 -

205

206



Risiko pasar meliputi antara lain risiko suku bunga, risiko nilai tukar, risiko ekuitas, dan risiko komoditas. Risiko suku bunga, risiko nilai tukar, dan risiko komoditas dapat berasal baik dari posisi trading book maupun posisi banking book. Sedangkan risiko ekuitas berasal dari posisi trading book.

Market risk comprises interest rate risk, exchange rate risk, equity risk and commodity risk. Interest rate, exchange rate risk and commodity risk can be derived from both the trading book position and the banking book position. Meanwhile, the equity risk is derived from trading book position

Namun demikian, penerapan manajemen risiko untuk risiko ekuitas dan komoditas hanya wajib diterapkan oleh bank yang melakukan konsolidasian dengan entitas anak. Dan untuk posisi data 31 Desember 2013 dan 2012, Bank hanya memiliki risiko pasar untuk risiko suku bunga dan risiko nilai tukar saja.

However, risk management implementation for equity and commodity risks are only obligatory for banks which consolidates with its subsidiaries. And for data position as of December 31, 2013 and 2012, Bank only has exposure market risk just for interest risk and exchange risk only.

Tujuan utama Bank mengelola risiko pasar adalah untuk meminimalkan kemungkinan dampak negatif akibat perubahan kondisi pasar terhadap aset dan permodalan Bank.

The Bank’s main objective of managing market risk is to minimize the possibility of negative impact due to market condition change on the Bank’s assets and capital.

Dalam mengukur risiko pasar, selain menggunakan metode standard (standardized approach) sebagaimana diatur dalam peraturan Bank Indonesia yang berlaku, Bank juga menggunakan metode pengukuran internal (internal measurement approach) untuk menghitung Value at Risk (VaR) risiko pasar dengan historical simulation yang diperuntukkan untuk kebutuhan internal Bank. Adapun asumsi-asumsi yang digunakan dalam menghitung VaR adalah sebagai berikut:

In measuring market risk, beside Bank uses standardized approach as stipulated in the prevailing Bank Indonesia regulations, Bank also used the internal measurement approach to calculate Value at Risk (VaR) of market risk using the historical simulation which is addressed to Bank’s internal need. While for the assumptions that Bank used to calculate VaR are as follows:

 Mata uang dasar adalah Rupiah.  Tingkat kepercayaan yang digunakan adalah 99%.  Tail smoothing menggunakan Linear Interpolation.  Holding period yang digunakan 10 hari.

 Base currency is Indonesian Rupiah.  Confidence level that used is 99%.

Bank menerapkan prosedur-prosedur tertentu dalam mengelola dan memantau risiko pasar, antara lain:

The Bank implements certain procedures in managing and overseeing market risk, including:



Memantau Posisi Devisa Neto (PDN) dengan menetapkan soft limit sebesar 90% x 20% x modal Bank, untuk memastikan bahwa Bank tidak melampaui limit PDN.



Monitoring Net Open Position (NOP) by setting the soft limit to 90% x 20% x Bank’s capital, to assure that Bank does not exceed the net open position.



Menyiapkan laporan repricing profile untuk memantau dampak tingkat suku bunga terhadap gap position, termasuk laporan maturity/repricing schedule untuk memantau basis risk dan repricing risk terhadap pendapatan bunga bersih (net interest income) dan nilai ekonomis bank (economic value of equity).



Preparing repricing profile report to monitor the effects of interest rate on position gap, including maturity report/repricing schedule to monitor basis risk and repricing risk against net interest income and economic value of equity.



Melakukan rekonsiliasi posisi baik untuk pricing suku bunga maupun pengendalian akurasi keuntungan dan kerugian transaksi, yang dikelola dan dicatat dalam sistem informasi manajemen.



Performing position reconciliation both for interest rate pricing and control of transaction profit and loss accuracy, managed and recorded in management information system.



Menetapkan dan memantau dealer limit, counter party line limit, dan limit per time bucket/band.



Implementing and monitoring dealer limit, counterparty line limit and per time bucket/band limit.

 Tail smoothing using linear interpolation  Holding period using 10 days


- 96 -





Memonitor kontrak transaksi hingga jatuh tempo dan melakukan penilaian kembali kredibilitas counterparty serta mencegah penempatan yang terkonsentrasi.



Monitoring transaction contract until maturity and reassessing counterparty’s credibility as well as preventing concentrated placement.



Menetapkan transaksi valuta asing dan pasar uang yang diperkenankan.



Setting the allowable exchange transaction and money market.



Melindungi nilai keuntungan dalam denominasi valuta asing dan biaya keuntungan/kerugian terhadap pergerakan yang berlawanan dari kurs valuta asing.



Protecting profit in foreign currency denomination and profit/loss cost against opposing movement of foreign currency.



Memantau potensi tingkat kerugian (value at risk) per holding period dan pada tingkat kepercayaan tertentu.



Monitoring value at risk per holding period and at certain confidence level.



Melakukan pemantauan terhadap kewajaran harga (suku bunga dan nilai tukar) terhadap harga pasar yang berlaku



Monitoring fairness price (interest rate and exchange rate) compared to prevailing market price.



Melakukan stress testing berdasarkan kejadian historis maupun berdasarkan skenario pergerakan harga pasar yang ekstrim untuk memastikan kecukupan alokasi modal.



Running stress test based on historical events and extreme market price movement scenario to assure capital allocation adequacy.

1.

Risiko nilai tukar

1. Exchange rate risk

rate

Bank menghadapi risiko mata uang melalui transaksi dalam mata uang asing. Bank memantau setiap risiko konsentrasi dalam kaitannya dengan mata uang individu yang kemudian dihubungkan dengan penjabaran transaksi mata uang asing dan aset dan liabilitas moneter dalam mata uang fungsional, yaitu Rupiah.

The Bank faces currency risk in the transactions in foreign currency. The Bank monitors every concentration risk in relation to individual currency, which is then connected with the translation of the foreign currency transaction and assets as well as monetary liability in functional currency, i.e. Rupiah.

Posisi valuta asing bersih dengan mata uang utama pada tanggal 31 Desember 2013 dan 2012 seperti terlihat pada tabel berikut ini dihitung berdasarkan ketentuan Bank Indonesia yang berlaku. Sesuai dengan peraturan, setiap bank diwajibkan untuk memelihara agregat dan keseimbangan posisi devisa neto maksimum 20% dari modal.

The foreign currency net position against major currencies as of December 31, 2013 and 2012 is shown in the table below, calculated pursuant to the prevailing Bank Indonesia’s provisions. In line with the regulation, every bank is required to maintain its aggregate and balance of net open position of maximum 20% of the capital.

Sensitivitas nilai tukar

Foreign exchange (forex) sensitivity

Analisa sensitivitas nilai tukar diukur dengan kemampuan ekses modal Bank untuk menyerap kerugian potensial dari nilai tukar yaitu membuat asumsi perubahan/fluktuasi nilai tukar yang berlawanan arah dengan masingmasing posisi nilai tukar. Fluktuasi nilai tukar dipilih yang lebih tinggi antara asumsi fluktuasi masing-masing nilai tukar sebesar 15% atau fluktuasi berdasarkan data historis selama setahun kebelakang. Pada tahun 2013 dan 2012 ekses modal Bank mampu menutup risiko nilai tukar masing-masing sebesar 20 kali dan 164 kali. Hal ini disebabkan karena posisi devisa neto Bank yang sangat rendah sedangkan ekses modal Bank yang tinggi, sehingga Bank dinilai sangat tidak rentan terhadap pergerakan nilai tukar.

Foreign exchange (forex) sensitivity analysis is measured by the ability of the Bank’s excess capital to absorb potential forex losses by assuming that forex fluctuation will go adversely to each forex position. The forex fluctuation chosen is the higher of assumed forex fluctuation for each exchange rate of 15% or historical data for one year. In 2013 and 2012, the Bank’s excess capital was able to cover potential loss from forex risk 20 times and 164 times, respectively. This was because the Bank held a very low net open position, while its excess capital was very high; thus, the Bank is considered very unsusceptible to forex movements.


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207



Berdasarkan Peraturan Bank Indonesia (PBI) No. 5/13/PBI/2003 tanggal 17 Juli 2003, yang telah diubah dengan PBI No. 6/20/PBI/2004 tanggal 15 Juli 2004 dan diubah lagi dengan PBI No. 7/37/PBI/2005 tanggal 30 September 2005 dan yang terakhir dengan PBI No.12/10/PBI/2010 tanggal 1 Juli 2010, Bank wajib mengelola dan memelihara posisi devisa netonya setinggi-tingginya 20% dari modal termasuk posisi devisa neto setiap 30 menit sejak sistem treasuri Bank dibuka sampai dengan sistem treasuri Bank ditutup. Berdasarkan pedoman Bank Indonesia, “posisi devisa neto” merupakan penjumlahan dari nilai absolut atas selisih bersih aset dan kewajiban untuk setiap mata uang asing dan selisih bersih tagihan dan kewajiban, berupa komitmen dan kontinjensi di rekening administratif, untuk setiap mata uang, yang semuanya dinyatakan dalam Rupiah.

Pursuant to Bank Indonesia Regulation (PBI) No. 5/13/PBI/2003 dated July 17, 2003, as amended by PBI No. 6/20/PBI/2004 dated July 15, 2004 and then by PBI No. 7/37/PBI/2005 dated 30 September 2005 and the latest by PBI No. 12/10/PBI/2010 dated July 1, 2010, the Bank shall manage and maintain the net open position of maximum 20% of the capital including net open position every 30 minutes from the opening of the system to the closing of the Bank’s treasury system. According to Bank Indonesia guidelines, "net open position" is the sum of the absolute value of the net difference between assets and liabilities for each foreign currency and the net difference between the receivables and payables, in the form of commitments and contingencies at the administrative accounts, for each currency, which are all expressed in Rupiah.

Berikut rincian Posisi Devisa Netto Bank:

The following is the Bank’s Net Foreign Exchange Position:

Mata uang/Currency Dollar Amerika Serikat/ United States Dollar Poundsterling Inggris/ British Poundsterling Yen Jepang/ Japanese Yen Dollar Hongkong/ Hongkong Dollar Dollar Australia/ Australian Dollar Euro/Euro Dollar Singapura/ Singapore Dollar Baht Thailand Thailand Baht/

Aset dan tagihan rekening administratif/ Assets and administrative asset accounts Mata uang asing/ Ekuivalen (Rp)/ Foreign currency Equivalent in Rp

661.852.459

8.054.744.426.152

17.559

353.119.977

6.736.448.556

779.743.920.358

7.176

11.266.849

6.360 1.943.626

69.047.470 32.573.222.295

1.316.016 11.346.193

Jumlah/Total

2013 Liabilitas dan liabilitas rekening administratif/ Liabilities and administrative liability accounts Mata uang asing/ Ekuivalen (Rp)/ Foreign currency Equivalent in Rp

656.135.350 6.732.554.827 -

779.293.221.225 -

5.717.109

69.577.217.115

17.559

353.119.977

3.893.729

450.699.133

7.176

11.266.849

5.066 194

55.001.887 3.245.943

1.294 1.943.432

14.045.583 32.569.976.352

12.662.709.624

1.320.982

12.710.486.234

4.966

47.776.610

4.209.437.668

10.332.628

3.833.404.904

1.013.565

376.032.764

8.884.367.150.393

8.813.588.343.335

Modal/Total Capital

70.874.360.278 1.947.992.483.711

*) Persentase PDN terhadap modal/Percentage of NOP to Capital

208

7.985.167.209.037

Bersih - absolut/Net absolute Mata uang asing/ Ekuivalen (Rp)/ Foreign currency Equivalent in Rp

3,63%


- 98 -


Mata uang/Currency

Aset dan tagihan rekening administratif/ Assets and administrative asset accounts Mata uang asing/ Ekuivalen (Rp)/ Foreign currency Equivalent in Rp

Dollar Amerika Serikat/ United States Dollar Poundsterling Inggris/ British Poundsterling Yen Jepang/ Japanese Yen Dollar Hongkong/ Hongkong Dollar Dollar Australia/ Australian Dollar Euro/Euro Dollar Singapura/ Singapore Dollar Baht Thailand Thailand Baht/ Franc Swiss/ Swiss Franc Jumlah/Total

563.784.263

P.T. BANK RESONA PERDANIA AND ITS SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2013 (Continued) 2012 Liabilitas dan liabilitas rekening administratif/ Liabilities and administrative liability accounts Mata uang asing/ Ekuivalen (Rp)/ Foreign currency Equivalent in Rp

5.433.752.729.685

562.733.273

14.658

227.413.595

6.240.918.258

697.547.433.696

5.546

6.894.237

10.127 3.500.045

101.343.791 44.562.578.033

1.306 3.500.994

1.580.508

12.452.820.641

12.629.728

3.978.364.364

19.965

-

-

227.413.595 1.991.283.589

5.546

6.894.237

13.067.841 44.574.657.645

8.821 949

88.275.950 12.079.612

1.580.329

12.451.408.961

179

1.411.680

11.516.553

3.627.714.050

1.113.175

350.650.314

-

699.538.717.285 -

6.183.828.854.233

Modal/Total Capital

19.965

210.345.972 13.017.796.183 1.608.266.853.818

*) Persentase PDN terhadap modal/Percentage of NOP to Capital

2.

10.129.441.234

14.658

-

210.345.972

1.050.990

17.815.904

6.258.734.162

6.192.839.924.014

5.423.623.288.451

Bersih - absolut/Net absolute Mata uang asing/ Ekuivalen (Rp)/ Foreign currency Equivalent in Rp

0,81%

*) Sesuai dengan peraturan Bank Indonesia, perhitungan persentase Posisi Devisa Neto terhadap modal menggunakan modal bulan sebelumnya.

*) According to Bank Indonesia regulations, the previous month’s capital should be used in the calculation of the percentage of Net Open Position to Capital.

Batas nilai (absolut) Posisi Devisa Neto yang diperkenankan pada tanggal 31 Desember 2013 dan 2012 masing-masing sebesar Rp 389.598 juta dan Rp 321.653 juta. Pada tanggal 31 Desember 2013 dan 2012 tidak terdapat pelampauan dari batas nilai (absolut) yang diperkenankan oleh Bank Indonesia.

The maximum limit of Net Open Position (absolute) as of December 31, 2013 and 2012 amounted to Rp 389,598 million and Rp 321,653 million, respectively. The Bank’s Net Open Position as of December 31, 2013 and 2012 did not exceed the maximum limit allowed by Bank Indonesia.

Persentase Posisi Devisa Neto terhadap modal pada tanggal 31 Desember 2013 dan 2012 menggunakan modal pada tanggal yang sama masing-masing sebesar 3,58% dan 0,80%.

The percentages of Net Open Position to capital as of December 31, 2013 and 2012 using capital as of the same dates are 3.58% and 0.80%, respectively.

Risiko Suku Bunga

2. Interest Rate Risk

Risiko suku bunga dalam banking book adalah potensi kerugian yang timbul akibat pergerakan suku bunga di pasar berlawanan dengan posisi bank yang mengandung risiko suku bunga khususnya posisi buku bank terhadap potensi profitabilitas bank (earning perspective) yang bersifat jangka pendek (kurang dari 1 tahun) maupun nilai ekonomis dari ekuitas bank (economic value perspective) yang bersifat jangka panjang (lebih dari 1 tahun).

Interest rate risk in the banking book is the potential loss arising from movements in interest rates in the market opposing the bank’s position that contains interest rate risk, especially banking book position against the short term (less than 1 year) potential profitability of banks (earnings perspective) and long term (more than 1 year) economic value perspective.

Kegiatan operasional Bank akan terpapar risiko pergerakan suku bunga apabila aset produktif (termasuk investasi) dan liabilitas yang sensitif terhadap suku bunga jatuh tempo atau direprice pada waktu yang berbeda atau dalam jumlah yang berbeda. Dalam hal aset dan liabilitas suku bunga mengambang, Bank juga menghadapi basis risk, yaitu perbedaan dari proses repricing terhadap berbagai tingkat suku bunga acuan mengambang, seperti suku bunga deposito, SBI enam bulan, JIBOR satu bulan, SIBOR enam bulan dan berbagai jenis suku

Bank’s operations will be exposed to the risk of interest rate movements if earning assets (including investments) and liabilities that are sensitive to maturity of interest rate or are repriced at different times or in different amounts. In terms of assets and liabilities of floating rate, the Bank also faces a basis risk, i.e. the difference between the repricing and various floating rate benchmark, such as deposit rates, six-month SBI, one month JIBOR, six-month SIBOR and various types of interest rates. 2013 Annual Report • PT Bank Resona Perdania

- 99 -

209



bunga. Kegiatan manajemen risiko dimaksudkan untuk mengoptimalkan pendapatan bunga bersih, sehingga tingkat bunga pasar konsisten dengan strategi bisnis Bank.

Risk management activities are intended to optimize net interest income, so the market interest rate is consistent with the Bank's business strategy

Untuk meminimalkan dampak perubahan suku bunga terhadap pendapatan Bank, Bank berupaya mengurangi kesenjangan antara risiko aset sensitif (RSA) dan risiko liabilitas sensitif (RSL). Jika suku bunga bergerak secara paralel pada aset dan pada liabilitas, Bank tidak terlalu terkena risiko suku bunga.

To minimize the impact of changes in interest rates on bank earnings, the Bank seeks to reduce the gap between risk sensitive assets (RSA) and risk sensitive liabilities (RSL). If interest rates move in parallel with the assets and liabilities, the Bank is not too much exposed to interest rate risk.

RSA Bank didominasi oleh kredit dan penempatan pada Bank Indonesia, dan RSL didominasi oleh dana pihak ketiga (giro dan deposito berjangka).

Bank’s RSA is dominated by loan and placements in Bank Indonesia, and RSL is dominated by the third party funds (demand deposits and time deposits).

Repricing profile aset dan liabilitas Bank yang sensitif terhadap suku bunga dan diurutkan berdasarkan rentang waktu suku bunga tersebut akan di-repricing (untuk floating rate) atau tanggal jatuh temponya (untuk fixed rate) dijelaskan pada Catatan 37.

Repricing profile of the assets and liabilities that were sensitive to interest rate sorted according to its periodic repricing for floating rates and by its tenor for fixed rates is described in Note 37.

Sensitivitas Suku Bunga

Interest rate sensitivity

Dalam pengelolaan risiko suku bunga, Bank menggunakan metodologi repricing schedule/gap report yang digunakan untuk menggambarkan besarnya eksposur risiko suku bunga, sedangkan untuk mengukur sensitivitas pendapatan (Net Interest Income Sensitivity / NII Sensitivity) akibat pergerakan suku bunga, Bank melakukan simulasi dengan skenario kenaikan dan penurunan suku bunga (rate shock) secara parallel shift sebesar 100 basis points (bps) tetap untuk semua periode waktu.

In managing interest rate risk, the Bank is using a repricing schedule/gap report to describe the level of interest rate risk exposure, while to measure the sensitivity of earnings (Net Interest Income Sensitivity/NII Sensitivity) due to movements in interest rates, Bank simulates the scenario of volatile interest rates (rate shock) in parallel shift with fix rate 100 basis points (bps) for all time bucket.

Tabel berikut menyajikan dampak dari kemungkinan perubahan tingkat suku bunga terhadap pendapatan bunga bersih.

The following table setforth the impact of reasonable possible changes in the interest rates on net inrerest income.

2013 Kenaikan/(penurunan pada basis Sensitivitas dari laba poin/Increase (rugi) sebelum pajak (decrease) in basis 2013/Sensitivity of profit points (loss) before tax for 2013 Rp Asumsi pergerakan suku bunga

+100 bps -100 bps

42.469.386.712 (42.469.386.712)

Assumption of parallel shift interest rate

2012 Kenaikan/(penurunan pada basis Sensitivitas dari laba poin/Increase (rugi) sebelum pajak (decrease) in basis 2012/Sensitivity of profit points (loss) before tax for 2012 Rp Asumsi pergerakan suku bunga

210

+100 bps -100 bps

36.729.920.574 (36.729.920.574)


- 100 -

Assumption of parallel shift interest rate



Analisa sensitivitas suku bunga diukur dengan kemampuan ekses modal Bank untuk menyerap kerugian potensial dari pergerakan suku bunga, yaitu dengan membuat asumsi perubahan/fluktuasi suku bunga. Fluktuasi suku bunga yang dipilih adalah yang lebih tinggi antara asumsi fluktuasi masing-masing suku bunga laporan posisi keuangan rupiah sebesar 100 bps dan laporan posisi keuangan valas sebesar 100 bps atau fluktuasi berdasarkan data historis selama setahun ke belakang. Pada tahun 2013 dan 2012, ekses modal Bank mampu menutup risiko suku bunga masingmasing sebesar 3,08 kali dan 3,04 kali.

Interest rate sensitivity analysis is measured by the ability of Bank’s excess capital to absorb potential interest rates movements losses, by making the assumption of changes /fluctuations in interest rates. Fluctuations in interest rate to be chosen is the higher between the fluctuation assumptions of each rupiah statement of financial position interest rate of 100 bps and foreign currency statement of financial position of 100 bps or fluctuations based on historical data from prior year. In 2013 and 2012, excess capital could cover the Bank interest rate risk by 3.08 times and 3.04 times, respectively.

Tingginya coverage ekses modal terhadap sensitivitas suku bunga menunjukkan bahwa Bank sangat tidak rentan terhadap pergerakan suku bunga.

The high coverage of excess capital against the sensitivity of interest rates shows that the Bank is not vulnerable to interest rate movements.

Risiko Pasar - VaR

Market Risk - VaR

Berikut adalah rangkuman posisi VaR Bank yang berasal dari portofolio trading sebagai berikut:

A summary of the VaR position of the trading portfolio of the Bank is as follows:

2013

Suku bunga Nilai tukar

2012

Rata-rata/ Average Rp

Tertinggi/ Maximum Rp

Terendah/ Minimum Rp

262.440.404 10.968.000.733

816.178.621 28.566.737.998

56.857.533 472.386.199

VaR akhir tahun/ Year-End VaR Rp 668.404.839 9.280.012.942

Rata-rata/ Average Rp

Tertinggi/ Maximum Rp

Terendah/ Minimum Rp

64.815.999 6.938.332.627

310.173.904 15.103.956.058

26.151.903 233.023.536

VaR akhir tahun/ Year-End VaR Rp 145.075.740 3.716.145.591

Interest rate Foreign exchange

RISIKO OPERASIONAL

OPERATIONAL RISK

Risiko operasional adalah risiko akibat ketidakcukupan dan/atau tidak berfungsinya proses internal, kesalahan manusia, kegagalan sistem, dan/atau adanya kejadian-kejadian eksternal yang mempengaruhi operasional Bank.

Operational risk is the risk due to inadequacy and/or non-functioning of internal processes, human error, system failure, and/or the presence of external events affecting the operations of the Bank.

Risiko operasional dapat bersumber antara lain dari sumber daya manusia (SDM), proses internal, sistem dan infrastruktur, serta kejadian eksternal.

Operational risk can be derived among others from the human resources (HR), internal processes, systems and infrastructure, as well as external events.

Tujuan utama Bank mengelola risiko operasional adalah untuk meminimalkan kemungkinan dampak negatif dari tidak berfungsinya proses internal, kesalahan manusia, kegagalan sistem, dan/atau kejadian-kejadian eksternal.

The main purpose of managing the Bank's operational risk is to minimize the possible negative impact of non-functioning of internal processes, human error, system failure, and/or external events.

Prosedur meliputi:

Procedures to address operational risk include :

untuk

mengatasi

risiko

operasional



Menetapkan kebijakan reward termasuk remunerasi dan punishment yang efektif yang terintegrasi dalam sistem penilaian kinerja dalam rangka mendukung pelaksanaan manajemen risiko yang optimal.

 Establish policies including remuneration rewards and punishments which are effectively integrated in the performance appraisal system in order to support the optimal implementation of risk management.



Memberlakukan kode etik kepada seluruh pegawai pada setiap jenjang organisasi dan menerapkan sanksi secara konsisten kepada pejabat dan pegawai yang terbukti melakukan penyimpangan dan pelanggaran.

 Adopt a code of conduct to all employees at every level of organization and to consistently apply sanctions to the officials and employees who are found guilty of misdemeanor and violations.


- 101 -

211


212




Membangun Business Continuity Management (BCM), yaitu proses manajemen (protokol) terpadu dan menyeluruh untuk memastikan kelangsungan operasional Bank dalam menjalankan bisnis dan melayani nasabah.

 Build a Business Continuity Management (BCM), which is the integrated and comprehensive management process (protocol) to ensure continuity of operations of the Bank in conducting business and serving customers.



Memastikan bahwa Bank telah menerapkan kebijakan prinsip mengenal nasabah dengan melakukan Customer Due Dilligence (CDD) atau Enhanced Due Dilligence (EDD) secara berkala dan konsisten sesuai dengan eksposur Risiko Operasional.

 Ensure that the Bank has implemented a policy to carry out the know your customer principles of Customer Due Diligence (CDD) or Enhanced Due Diligence (EDD) regularly and consistently in accordance with the Operational Risk exposures.



Mengumpulkan data risiko operasional untuk memperbaiki aktivitas operasional.

 Collect operational risk operational activities.



Mengetahui sumber kerugian operasional potensial sehingga memungkinkan Bank untuk mengambil tindakan pencegahan yang diperlukan.

 Know the source of potential operational losses, so as allowing the Bank to take necessary precautions.



Melakukan identifikasi risiko yang melekat pada tiap kegiatan operasional melalui penilaian risiko kendali operasional.

 Identify the risks inherent in each operational activity through operational control risk assessment.



Penilaian secara berkala terhadap risiko operasional yang dihadapi serta kecukupan kontrol dan prosedur untuk mengatasi risiko yang teridentifikasi.

 Periodically assess operational risks faced and the adequacy of controls and procedures to address the identified risks.



Pengembangan rencana kontinjensi memitigasi risiko operasional.

 Develop contingency operational risk.



Pelatihan dan pengembangan profesional untuk seluruh karyawan

 Conduct training and development for all employees.



Melakukan identifikas risiko operasional melalui Operational Risk Self Assessment (ORSA) secara berkala.

 Identify operational risk through periodical Operational Risk Self Assessment (ORSA).

untuk

data

plans

to

to

improve

mitigate

professional

RISIKO REPUTASI

REPUTATION RISK

Risiko reputasi adalah risiko akibat menurunnya tingkat kepercayaan pemangku kepentingan (stakeholder) yang bersumber dari persepsi negatif terhadap Bank.

Reputation risk is the risk due to declining levels of stakeholders’ trust, which is derived from the negative perception toward the Bank.

Risiko reputasi dapat bersumber dari berbagai aktivitas bisnis Bank sebagai berikut :

Reputation risk can be sourced from the Bank's business activities as follows:



kejadian-kejadian yang telah merugikan reputasi Bank, misalnya pemberitaan negatif di media massa, pelanggaran etika bisnis, dan keluhan nasabah; atau

 events that are detrimental to the reputation of the Bank, for example, negative news in the media, violations of business ethics, and customer complaints; or



hal-hal lain yang dapat menyebabkan risiko reputasi, misalnya kelemahan-kelemahan pada tata kelola, budaya perusahaan, dan praktik bisnis Bank

 other things that can give rise to reputation risk, such as weaknesses in corporate governance, corporate culture and business practices of Bank

Tujuan utama Bank mengelola risiko reputasi adalah untuk mengantisipasi dan meminimalkan dampak kerugian dari risiko reputasi Bank.

The Bank's main purpose of managing the reputation risk is to anticipate and minimize the risk of loss from the Bank's reputation.


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Prosedur untuk mengatasi risiko reputasi meliputi:

The procedures to address reputation risk include:



Mengidentifikasi risiko reputasi yang terjadi pada bisnis atau aktivitas unit tersebut dan sebagai front liner dalam membangun dan mencegah risiko reputasi, khususnya terkait hubungan dengan nasabah.

 Identify reputation risk that occurs on a business or the activity of the unit and being a front liner in building and preventing the reputation risk, especially regarding the relationship with the customer.



Menetapkan parameter risiko reputasi dan mitigasi dalam pengelolaan risiko reputasi.

 Establish reputation risk parameters and mitigation in management of reputation risk.



Menetapkan kebijakan dan prosedur komunikasi untuk memastikan penyampaian pesan yang konsisten dan liputan media serta komunikasi massa yang positif.

 Establish policies and communication procedures to ensure delivery of consistent messages and positive mass media coverage and communication.



Melakukan monitoring terhadap berita di media, khususnya berita negatif mengenai Bank dan mengambil langkah-langkah yang diperlukan untuk meminimalkan dampak dari pemberitaan tersebut.

 Conduct monitoring of the media news, especially the negative news about the Bank and take the necessary steps to minimize the impact of the news.



Melaksanakan evaluasi secara harian atas risiko reputasi yang dihadapi Bank dan dituangkan dalam suatu Laporan Media Monitoring. Pengelolaan risiko reputasi ini secara komprehensif dilakukan oleh Bagian Planning, termasuk menjalankan fungsi kehumasan dan merespons pemberitaan negatif atau kejadian lainnya yang mempengaruhi reputasi Bank dan dapat menyebabkan kerugian Bank.

 Carry out a daily evaluation of the reputation risks facing the Bank and this is set forth in the Media Monitoring Report. This management of reputational risk is comprehensively undertaken by Planning Division, including the public relations function and responding to negative news or other events affecting the Bank's reputation and may lead to loss of the Bank.



Memantau penyelesaian komplain nasabah dan mengkomunikasikan informasi yang dibutuhkan pemangku kepentingan: investor, nasabah, kreditur, asosiasi, dan masyarakat.

 Monitor completion of customer complaints and communicate the information required by the stakeholders: investors, customers, creditors, associations, and societies.



Melakukan pencegahan terjadinya kejadian yang menimbulkan risiko reputasi, yang secara umum dilakukan melalui serangkaian aktivitas seperti tanggung jawab sosial perusahaan (Corporate Social Responsibility), untuk pemberdayaan masyarakat dalam bentuk kegiatan ekonomi/sosial yang diharapkan dapat membangun reputasi positif dari pemangku kepentingan terhadap Bank dan melakukan komunikasi/edukasi secara rutin kepada pemangku kepentingan dalam rangka membentuk reputasi positif dari pemangku kepentingan.

 Prevent events that lead to the occurrence of reputation risk, which is generally performed through a series of activities such as Corporate Social Responsibility, for community empowerment in the form of economic/social activity which is expected to build a positive reputation of the Bank and stakeholders and build communication/education on a regular basis to stakeholders in order to establish a positive reputation of stakeholders.

RISIKO KEPATUHAN

COMPLIANCE RISK

Resiko kepatuhan merupakan risiko yang disebabkan Bank tidak mematuhi atau tidak melaksanakan peraturan perundang-undangan dan ketentuan lain yang berlaku.

Compliance risk is the risk from non-compliance of Bank to implement laws and other applicable provisions.

Risiko kepatuhan dapat bersumber antara lain dari penyimpangan atau pelanggaran dari ketentuan atau peraturan perundang-undangan yang berlaku dan dari standar yang berlaku secara umum.

Compliance risk can be derived from, among others, violation of the Bank’s prevailing provisions or regulations and from defiance or contradiction of the generally applicable standards.


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213

214



Tujuan utama Bank dalam mengelola risiko kepatuhan adalah untuk memastikan bahwa proses manajemen risiko dapat meminimalkan kemungkinan dampak negatif dari perilaku Bank yang menyimpang atau melanggar standar yang berlaku secara umum, ketentuan dan/atau peraturan perundang-undangan yang berlaku.

Bank’s main objective in managing compliance risk is to ensure that the risk management process can minimize the possible negative impact of bank behavior that deviates or violates generally accepted standards, rules and/or prevailing regulations.

Prosedur meliputi:

Procedures to address compliance risks include:

untuk

mengatasi

risiko

kepatuhan



Merumuskan strategi guna mendorong terciptanya budaya kepatuhan dan membuat langkah-langkah dalam rangka mendukung terciptanya budaya kepatuhan pada seluruh kegiatan usaha Bank pada setiap jenjang organisasi.

 Formulate a strategy to encourage the creation of a culture of compliance and make the steps in order to support the creation of a culture of compliance in all activities of the Bank at every level of organization.



Memastikan bahwa seluruh kebijakan, ketentuan, sistem, dan prosedur, serta kegiatan usaha yang dilakukan Bank telah sesuai dengan peraturan perundang-undangan yang berlaku melalui proses review dan/atau merekomendasikan pengkinian dan penyempurnaan kebijakan, ketentuan, sistem, maupun prosedur yang dimiliki oleh Bank agar sesuai dengan ketentuan Bank Indonesia dan peraturan perundang-undangan yang berlaku.

 Ensure that all policies, rules, systems and procedures, as well as business activities of the Bank are in compliance with applicable legislation through the process of review and/or recommend updating and improvement of policies, rules, systems and procedures of the Bank to comply with the prevailing Bank Indonesia provisions and the legislation.



Peran pengendalian intern yang efektif, melalui petugas kepatuhan yang independen yang ada di setiap unit. Petugas kepatuhan bertanggung jawab kepada Direktur Kepatuhan, bukan kepada Unit di mana mereka ditugaskan.

 Play role of effective internal control, by an independent compliance officer in each unit. Compliance officers are responsible to the Director of Compliance, rather than to the Unit in which they are assigned.



Melakukan penilaian atas tingkat kepatuhan Bank terhadap peraturan Bank Indonesia dan perundang-undangan yang berlaku.

 Conduct an assessment of Bank’s level of compliance with the prevailing Bank Indonesia regulations and legislation.



Menetapkan kebijakan dan prosedur risiko kepatuhan, sebagai pedoman kerja dalam manajemen risiko kepatuhan.

 Establish policies and procedures of compliance risks, as the work guidelines in the management of compliance risk.



Mengkomunikasikan setiap kebijakan perusahaan kepada seluruh karyawan pada setiap jenjang organisasi dengan mengadakan sosialisasi atau menyampaikannya melalui media Intranet, serta mengadakan uji kepatuhan dan menerapkan compliance check sheet.

 Communicate any company policy to all employees at every level of organization with socialization or Intranet, and run a compliance test and implement a compliance check sheet.

RISIKO HUKUM

LEGAL RISK

Risiko hukum adalah risiko akibat tuntutan hukum dan/atau kelemahan aspek yuridis.

Legal risk is the risk due to lawsuits and / or weaknesses of juridical aspects.

Risiko hukum dapat bersumber antara lain dari kelemahan aspek yuridis yang disebabkan oleh lemahnya perikatan yang dilakukan oleh Bank, ketiadaan dan/atau perubahan peraturan perundang-undangan yang menyebabkan suatu transaksi yang telah dilakukan Bank menjadi tidak sesuai dengan ketentuan yang ada, dan proses litigasi baik yang timbul dari gugatan pihak ketiga terhadap Bank maupun Bank terhadap pihak ketiga.

The sources of legal risk include weakness of the juridical aspects that is caused by Bank’s lack of commitment, absence and/or changes in legislation which lead to a transaction that the Bank has conducted which is not in accordance with the existing provisions, and a litigation process whether arising from third-party’s lawsuit against the Bank or the Bank’s against any third party.


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Tujuan utama Bank dalam mengelola risiko hukum adalah untuk memastikan bahwa proses manajemen risiko dapat meminimalkan kemungkinan dampak negatif dari kelemahan aspek yuridis, ketiadaan dan/atau perubahan peraturan perundang-undangan, dan proses litigasi.

Bank’s main objective of the managing legal risk is to ensure that the risk management process can minimize the possible negative impact of the weakness of the juridical aspect, absence and/or changes in legislation, and litigation.

Prosedur untuk mengatasi risiko hukum meliputi:

The procedures to address the legal risks include:



Melakukan pengukuran risiko hukum, dengan menggunakan beberapa paramater yang sesuai dengan kondisi Bank, antara lain berupa potensi kerugian akibat tuntutan litigasi, pembatalan perjanjian yang disebabkan oleh kelemahan perikatan, terjadinya perubahan peraturan perundang-undangan yang menyebabkan produk Bank menjadi tidak sejalan dengan ketentuan yang ada.

 Measure legal risk, using some of the parameters corresponding to the condition of the Bank, which include potential losses due to the demands of litigation, the cancellation of the agreement caused by the weakness of the engagement, a change in legislation that causes the Bank’s product being not in line with the existing provisions.



Melakukan kajian berkala terhadap dokumen hukum, perjanjian dan kontrak dengan pihak ketiga serta mengevaluasi kelemahan perjanjian yang dapat menimbulkan risiko hukum bagi Bank.

 Conduct periodic review of legal documents, agreements and contracts with third-party and evaluate agreement’s weaknesses that can lead to legal risks for banks.



Melakukan penilaian atas risiko hukum berdasarkan dari besarnya gugatan, perkara yang sudah atau mungkin disampaikan ke Bank.

 Conduct an assessment of legal risks based on the size of the lawsuit, the case which has been or may be brought against the Bank.



Menetapkan kebijakan pengelolaan risiko hukum.

prosedur

 Establish policies and procedures for the management of legal risks.



legal governance, legal Menerapkan consistency dan legal completeness dalam setiap aktivitas Bank.

 Apply legal governance, legal consistency, and legal completeness in every activity of the Bank.



Membentuk satuan kerja berupa unit yang berperan sebagai “legal watch,” yaitu, “unit legal” yang menyediakan analisis atau nasihat hukum kepada seluruh pegawai pada setiap jenjang organisasi.

 Establish a work unit, which is a "legal watch" unit, meaning the "legal unit" which provides analytical or legal advice to all employees at every level of organization.

dan

RISIKO STRATEJIK

STRATEGIC RISK

Risiko stratejik adalah risiko akibat ketidaktepatan dalam pengambilan dan/atau pelaksanaan suatu keputusan stratejik serta kegagalan dalam mengantisipasi perubahan lingkungan bisnis.

Strategic risk is the risk which is due to inaccurate formulation and/or implementation of a strategic decision and the failure in anticipating the changes in business environment.

Tujuan utama Bank dalam mengelola risiko stratejik adalah untuk memastikan bahwa proses manajemen risiko dapat meminimalkan kemungkinan dampak negatif dari ketidaktepatan pengambilan keputusan stratejik dan kegagalan dalam mengantisipasi perubahan lingkungan bisnis.

The main purpose of the Bank in managing strategic risk is to ensure that the risk management process can minimize the possible negative impact of inaccurate strategic decision-making and failure in anticipating the changes in business environment.


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215


Prosedur untuk mengatasi risiko stratejik meliputi:

The procedures to address the strategic risks include:



Melakukan identifikasi sumber-sumber risiko stratejik, seperti kelemahan dalam proses formulasi strategi dan ketidaktepatan dalam perumusan strategi, sistem informasi manajemen yang kurang memadai, hasil analisa lingkungan internal dan eksternal yang kurang memadai, penetapan tujuan stratejik yang terlalu agresif, ketidaktepatan dalam implementasi strategi, dan kegagalan mengantisipasi perubahan lingkungan bisnis.

 Identify the sources of strategic risks, such as weaknesses in the strategy formulation process and inaccuracies in the formulation of strategy, inadequate management information system, the results of inadequate internal and external environmental analysis, setting of too aggressive strategic goals, inaccuracy in the strategy implementation, and failure in anticipating the changing business environment.



Melakukan pengukuran risiko stratejik menggunakan indikator atau parameter berupa tingkat kompleksitas strategi bisnis Bank, posisi bisnis Bank di industri perbankan, dan pencapaian rencana bisnis.

 Conduct strategic risk measurement using indicators or parameters of the complexity of the Bank's business strategy, Bank’s business position in the banking industry, and the achievement of business plan.



Melakukan pengendalian untuk memantau kinerja termasuk kinerja keuangan dengan cara membandingkan ‘hasil aktual’ dengan ‘hasil yang diharapkan’ untuk memastikan bahwa risiko yang diambil masih dalam batas toleransi dan melaporkan deviasi yang signifikan kepada Direksi.

 Implement controls to monitor performance including financial performance by comparing 'actual results' with 'expected results' to ensure that risks are taken within the limits of tolerance and report the significant deviation to the Board of Directors.



Menunjuk unit kerja tertentu (Bagian Planning) yang memiliki kewenangan dan tanggung jawab untuk menganalisa pencapaian aktual dibandingkan dengan target rencana bisnis yang disusun, termasuk melakukan kajian atas rencana bisnis yang sudah dibuat sesuai dengan kondisi internal Bank maupun kondisi eksternal secara umum, seperti kondisi makro ekonomi.

 Designate a specific work unit (Planning Division) which has the authority and responsibility to analyze the actual achievements as compared with the drawn up business plan targets, this includes a review of the business plan to check whether this has been prepared in accordance with the Bank’s internal condition and the general external conditions, such as macro economy conditions.



Menganalisa seluruh alternatif strategi yang tersedia setelah mempertimbangkan tujuan stratejik serta toleransi risiko Bank. Kedalaman dan cakupan analisa disesuaikan dengan skala dan kompleksitas kegiatan usaha Bank.

 Analyze all strategic alternatives available after taking into account Bank’s strategic objectives and risk tolerance. Depth analysis and coverage are adjusted to the scale and complexity of Bank operations.

41. INFORMASI SIGNIFIKAN LAINNYA a.

216


41. OTHER SIGNIFICANT INFORMATION

Manajemen Modal

a.

Capital Management

Perhitungan rasio Kewajiban Penyediaan Modal Minimum (KPMM) untuk tahun 2013 dan 2012 dilakukan sesuai dengan Peraturan Bank Indonesia No. 14/18/PBI/2012 tanggal 28 Nopember 2012 dan juga Peraturan Bank Indonesia No. 15/12/PBI/2013 tanggal 12 Desember 2013, untuk tahun 2012 dilakukan sesuai dengan Peraturan Bank Indonesia No. 14/18/PBI/2012 tanggal 28 Nopember 2012.

The capital adequacy ratio in 2013 and 2012 is calculated in accordance with the Bank Indonesia Regulation No. 14/18/PBI/2012 dated November 28, 2012 and also Bank Indonesia Regulation No. 15/12/PBI/2013 dated December 12, 2013, for year 2012 is calculated in accordance with the Bank Indonesia Regulation No. 14/18/PBI/2012 dated November 28, 2012.

Perhitungan rasio Kewajiban Penyediaan modal minimum (KPMM) dilakukan sesuai dengan Surat Edaran Bank Indonesia No.14/37/DPNP tanggal 27 Desember 2012, Surat Edaran Bank Indonesia No. 3/30/DPNP tanggal 14 Desember 2001, Surat Edaran Bank Indonesia No. 5/23/DPNP tanggal 29 September 2003 dan Surat Edaran Bank Indonesia No. 12/11/DPNP tanggal 31 Maret 2010.

The capital adequacy ratio was calculated in accordance with the Circular Letter of Bank Indonesia No. 14/37/DPNP dated December 27, 2012, the Circular Letter of Bank Indonesia No. 3/30/DPNP dated December 14, 2001, the Circular Letter of Bank Indonesia No. 5/23/DPNP dated September 29, 2003 and the Circular Letter of Bank Indonesia No. 12/11/DPNP dated March 31, 2010.


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Untuk posisi Desember 2013, Perhitungan rasio Kewajiban Penyediaan modal minimum (KPMM) sesuai profil risiko dengan Surat Edaran Bank Indonesia No.14/37/DPNP tanggal 27 Desember 2012, Bank wajib memenuhi rasio kewajiban modal minimum sebesar minimum 9% sampai dengan 10% sesuai dengan penilaian profi risiko yang Bank.

For position as of December 2013, the calculation of minimum capital requirement based on risk profile with the circular letter of Bank Indonesia No. 14/37/DPNP dated December 27, 2012, Bank obliged to maintain minimum capital adequacy ratio by minimum 9% up to 10% based on Bank risk profile assessment.

Rasio kewajiban penyediaan modal Bank dengan memperhitungkan risiko kredit, risiko operasional dan risiko pasar pada tanggal 31 Desember 2013 dan 2012 adalah sebagai berikut:

The Bank’s capital adequacy ratio with consideration for credit, operational and market risks as of December 31, 2013 and 2012 are as follows:

2013 Rpjuta/ Rpmillion I.

2012 Rpjuta/ Rpmillion

Komponen Modal A. Modal Inti 1. Modal Disetor 2. Cadangan Tambahan Modal a. Tambahan Modal Disetor b. Cadangan umum c. Saldo laba yang tidak ditentukan penggunaannya setelah diperhitungkan pajak (100%)*) d. Laba tahun berjalan setelah diperhitungkan pajak (50%)*) e. Selisih transaksi perubahan ekuitas anak perusahaan f. Selisih kurang antara PPA dan cadangan kerugian penurunan nilai aset produktif g. Aset tidak berw ujud lainnya h. Penyertaan (50%) Jumlah

I. Composition of Capital

285.000

285.000

116.788 1.407.441

116.788 1.049.211

256.740 -

(148.931) (21.114) 1.895.924

51.349 139.690 -

(117.956) (21.114) 1.502.968

B. Modal Pelengkap (Maksimum 100% dari Modal Inti) 1. Cadangan Revaluasi Aset tetap 2. Cadangan Umum Penyisihan Penghapusan Aset Produktif/PPAP (maksimum 1,25% dari ATMR) 2. Penyertaan (50%) Jumlah II. III. IV. V.

Total Modal Inti dan Modal Pelengkap Penyertaan Total Modal Aset Tertimbang Menurut Risiko (ATMR) Untuk risiko kredit Untuk risiko operasional Untuk risiko pasar

-

103.400 (21.114) 82.286

49.336

87.001 (21.114) 115.223

1.978.210 1.978.210

1.618.191 1.618.191

10.114.712

8.767.911

811.580

730.167

91.217

12.870

A. Core Capital 1. Paid-up Capital 2. Additional Capital Reserves a. Additional Paid-in Capital b. General Reserves c. Unappropriated retained earnings after tax (100%)*) d. Current year's income after tax (50%)*) e. Difference from equity changes on subsidiary f. Difference betw een provision for posible asset loss and provision for impairment value of earning assets g. Other intangible assets h. Investment (50%) Total B. Supplementary Capital (Maximum of 100% of Core Capital) 1. Revaluation Increment on Premises and Equipment 2. General Reserves of Allow ance for Possible Losses on Earning Assets (maximum of 1.25% of ATMR) 3. Investments in shares of stock Total II. Total Core and Supplementary Capital III. Investments in shares of stock IV. Total Capital V. Risk Weighted Assets (ATMR) For credit risk For operational risk For market risk


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217



2013 Rpjuta/ Rpmillion VI. Rasio Kew ajiban Penyediaan Modal Minimum yang tersedia (%) KPMM dengan memperhitungkan risiko kredit dan operasional KPMM dengan memperhitungkan risiko kredit, operasional dan pasar

VI. Capital Adequacy Ratio (%) 18,11%

17,04%

17,96%

17,01%

CAR w ith credit and operational risk CAR w ith credit, operational and market risk

8%

8%

VII. Minimum Capital Adequacy Ratio Required (%)

VII. Rasio Kew ajiban Penyediaan Modal Minimum yang diw ajibkan (%) *)

Tidak termasuk pengaruh pajak tangguhan

*) Excludes effect of deferred taxes

Rasio kewajiban penyediaan modal minimum Bank secara konsolidasian pada tanggal 31 Desember 2013 dan 2012 dengan memperhitungkan risiko kredit dan operasional masing-masing adalah 18,40% dan 17,34% dan dengan memperhitungkan risiko kredit, operasional dan pasar masingmasing adalah 18,25% dan 17,31%.

Bank’s minimum capital adequacy ratio on consolidated basis as at December 31, 2013 and 2012 after considering credit and operational risk is 18.40% and 17.34%, respectively, and after considering credit, operational and market risk is 18.25% and 17.31%, respectively.

Surat Edaran Bank Indonesia No. 8/27/DPNP tanggal 27 Nopember 2006 tentang prinsip kehati-hatian dan laporan dalam rangka penerapan manajemen risiko secara konsolidasian bagi bank yang melakukan pengendalian terhadap entitas anak, mewajibkan bank di Indonesia memperhitungkan Kewajiban Penyediaan Modal Minimum (KPMM) secara konsolidasian.

Circular Letter of Bank Indonesia No. 8/27/DPNP dated November 27, 2006 regarding prudence and report in connection with the implementation of consolidated risk management for banks which controlled the subsidiary, requires banks in Indonesia to calculate consolidation Capital Adequacy Ratio.

b.

Rasio Aset produktif yang diklasifikasikan terhadap total Aset produktif pada tanggal 31 Desember 2013 dan 2012 masing-masing adalah sebesar 1,89% dan 2,68%.

b.

The ratios of classified earning assets to total earning assets as of December 31, 2013 and 2012 are 1.89% and 2.68%, respectively.

c.

Bank ikut serta dalam Lembaga Penjamin Simpanan (LPS) yang berlaku sejak tanggal 22 September 2005. Beban atas premi penjaminan pada tahun 2013 dan 2012 masing-masing sebesar Rp 12.092.474.696 dan Rp 11.017.465.674 dicatat di akun beban bunga.

c.

On September 22, 2005, the Bank participated in the deposit insurance program of the Indonesian Deposit Insurance Corporation (“Lembaga Penjamin Simpanan”). Guarantee premium expenses in 2013 and 2012 of Rp 12,092,474,696 and Rp 11,017,465,674 are included under the interest expense account.

42. INFORMASI KEUANGAN TERSENDIRI ENTITAS INDUK

218

2012 Rpjuta/ Rpmillion

42. FINANCIAL INFORMATION OF THE PARENT COMPANY ONLY

Informasi keuangan tersendiri entitas induk menyajikan informasi laporan posisi keuangan, laporan laba rugi komprehensif, perubahan ekuitas dan arus kas, dimana penyertaan saham pada entitas anak dipertanggungjawabkan dengan metode biaya.

The financial information of the Parent Company only presents statements of financial position, statements of comprehensive income, statements of changes in equity and statements of cash flows information in which investments in its subsidiary were accounted using the cost method.

Informasi keuangan tersendiri entitas induk disajikan pada halaman 110 sampai dengan 115.

Financial information of the parent company only, was presented on pages 110 to 115.


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43. PERISTIWA SETELAH TANGGAL PELAPORAN


43. EVENTS AFTER THE REPORTING PERIOD

BANK

THE BANK

a.

Pada tanggal 28 Maret 2014, Bank dan Resona Bank, Ltd., setuju untuk memperpanjang jatuh tempo pinjaman dari 31 Maret 2014 menjadi tanggal 31 Maret 2019 dengan jumlah maksimum pinjaman sebesar USD 45.000.000 dengan tingkat suku bunga sebesar cost of fund ditambah 0,60%.

a.

On March 28, 2014, the Bank and Resona Bank, Ltd., agreed to extend the borrowing facility to March 31, 2019 with maximum amount of USD 45,000,000 subject to interest rate computed as cost of fund plus 0.60%.

b.

Pada tanggal 10 Pebruari 2014, Bank memperoleh fasilitas pinjaman baru dari Sumitomo Mitsui Trust Bank, Limited, Singapura dengan jumlah maksimum sebesar USD 20.000.000. Fasilitas pinjaman ini mempunyai jangka waktu untuk jenis term loan facility sampai dengan 30 Desember 2016 dan revolving credit facility sampai dengan 31 Desember 2015, dengan tingkat suku bunga cost of fund ditambah 1,575%.

b.

On February 10, 2014, the Bank was granted new credit facility by Sumitomo Mitsui Trust Bank, Limited, Singapura for maximum amount of USD 20,000,000. The credit facility term, for term loan facility up to December 30, 2016 and revolving facility up to December 31, 2015. This facilities bear an interest rate of cost of fund plus 1.575%.

c.

Pada tanggal 13 Pebruari 2014, Bank dan The Japan Bank for International Cooperation (JBIC) setuju untuk memperpanjang jatuh tempo pinjaman menjadi 3 Januari 2023 dengan jumlah maksimum USD 13.000.000 dengan tingkat bunga tetap sebesar LIBOR + 0,15% dan tingkat bunga mengambang sebesar fixed rate lebih besar dari floating rate ditambah dengan fixed cost.

c.

On February 13, 2014, Bank and The Japan Bank for International Coopreation (JBIC) agreed to extend the borrowing facility to January 3, 2023 with maximum amount of USD 13,000,000 subject to fixed interest computed as LIBOR + 0.15% and floting rate computed as fixed rate greater than floating rate plus fixed cost.

d.

Bank telah melunasi fasilitas pinjaman pada OCBC – NISP Bank, Jakarta sebesar Rp 250 miliar beserta bunganya pada tanggal 21 Pebruari 2014.

d.

Bank has been fully paid the loan facililty to OCBC – NISP Bank, Jakarta, amounted Rp 250 billion with the interest on February 21, 2014.

e.

Pada tanggal 18 Maret 2014, Bank dan BCA setuju untuk memperpanjang jatuh tempo pinjaman menjadi 18 Maret 2015 dengan jumlah maksimum Rp 100 miliar dengan bunga margin over the LIBOR rate for six months per tahun.

e.

On March 18, 2014, Bank and BCA agreed to extend the borrowing facility to March 18, 2015 with maximum amount of Rp 100 billion. The credit facility bears interest rate of margin over the LIBOR rate for six months per annum.

ENTITAS ANAK

THE SUBSIDIARY

Pada tanggal 28 Maret 2014, entitas anak melakukan perpanjangan jangka waktu fasilitas Kredit non committed and unsecured revolving dari Resona Bank Ltd, dengan maksimum kredit sebesar US$ 28.300.000. Fasilitas ini akan jatuh tempo pada 31 Maret 2016.

On March 28, 2014, the subsidiary undertakes extention period of facility of non committed and unsecured revolving Credit facility from Resona Bank Ltd ,with a maximum credit amounted to US$ 28,300,000. This facility will be matured on March 31, 2016.

44. TANGGUNG JAWAB MANAJEMEN DAN PERSETUJUAN LAPORAN KEUANGAN KONSOLIDASIAN DAN INFORMASI TAMBAHAN

44. MANAGEMENT RESPONSIBILITY AND APPROVAL OF CONSOLIDATED FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION

Penyusunan dan penyajian wajar laporan keuangan konsolidasian dari halaman 3 sampai dengan 109 dan informasi tambahan dari halaman 110 sampai 115 merupakan tanggung jawab manajemen dan telah disetujui oleh Direksi untuk diterbitkan pada tanggal 11 April 2014.

The preparation and fair presentation of the consolidated financial statements on pages 3 to 109 and supplementary information on pages 110 to 115 are the responsibilities of the management are approved and authorized for issue by the Bank’s Directors on April 11, 2014.


- 109 -

219

P.T. BANK RESONA PERDANIA DAFTAR I: INFORMASI LAPORAN POSISI KEUANGAN TERSENDIRI ENTITAS INDUK *) 31 DESEMBER 2013

P.T. BANK RESONA PERDANIA SCHEDULE I: PARENT COMPANY'S STATEMENT OF FINANCIAL POSITION *) DECEMBER 31, 2013

2013 Rp

2012 Rp ASSETS

ASET Kas

25.245.059.360

18.077.887.314


874.510.815.723

672.666.006.456

Demand Deposits with Bank Indonesia

Giro pada Bank Lain Pihak berelasi Pihak ketiga

6.316.572.336 852.678.575.413

19.307.922.842 554.492.093.214

Demand Deposits with Other Banks Related parties Third parties

858.995.147.749

573.800.016.056

Jumlah Penempatan pada Bank Indonesia dan Bank Lain Pihak ketiga Bunga yang belum diamortisasi Jumlah Efek-efek Pihak ketiga Pendapatan dan biaya yang belum diamortisasi Jumlah Tagihan Derivatif Pihak berelasi Pihak ketiga Jumlah Kredit Pihak berelasi Pihak ketiga Cadangan kerugian penurunan nilai Bersih

1.724.590.000.000 (222.918.816)

1.662.226.000.000 (162.371.795)

1.724.367.081.184

1.662.063.628.205

274.571.778.230 (3.861.454.790)

198.095.233.687 (3.620.379.025)

270.710.323.440

194.474.854.662

36.994.833.601

75.905.427 13.859.654.884

36.994.833.601

13.935.560.311

60.157.875.000 9.711.393.550.236 (75.295.888.611) 9.696.255.536.625

65.000.000.000 8.254.566.328.881 (100.368.274.176) 8.219.198.054.705

189.855.682.189

196.185.496.158

Penyertaan Saham

42.227.933.142

42.227.933.142

Biaya Dibayar di Muka

70.951.238.693

6.951.054.165

Tagihan Akseptasi - Pihak ketiga

Aset Tidak Lancar yang Dimiliki Untuk Dijual

Total Placements with Bank Indonesia and Other Banks Third parties Unamortized interest Total Securities Third parties Unamortized interest income and expense Total Derivative Receivables Related parties Third parties Total Loans Related parties Third parties Allowance for impairment losses Net Acceptances Receivable - Third parties Investment in Shares of Stock Prepaid Expenses

123.998.675.000

Non-Current Assets Held for Sale

46.105.239.373 (33.517.729.880) 12.587.509.493

38.038.375.221 (30.016.519.316) 8.021.855.905

Premises and Equipment Cost Accumulated depreciation Carrying value

Aset Lain-Lain

46.445.647.340

13.489.236.568

JUMLAH ASET

13.849.146.808.539

11.745.090.258.647

Aset Tetap Harga perolehan Akumulasi penyusutan Jumlah tercatat

-

Cash

*) DISAJIKAN MENGGUNAKAN METODE BIAYA


TOTAL ASSETS *) PRESENTED USING COST METHOD

- 110 220

Other Assets

P.T. BANK RESONA PERDANIA DAFTAR I: INFORMASI LAPORAN POSISI KEUANGAN TERSENDIRI ENTITAS INDUK *) 31 DESEMBER 2013 (Lanjutan)

P.T. BANK RESONA PERDANIA SCHEDULE I: PARENT COMPANY'S STATEMENT OF FINANCIAL POSITION *) DECEMBER 31, 2013 (Continued)

2013 Rp

2012 Rp

LIABILITAS DAN EKUITAS

LIABILITIES AND EQUITY

LIABILITAS

LIABILITIES

Liabilitas Segera

2.967.330.086

75.980.828.870

89.437.373.267 6.780.206.706.606

54.399.401.521 5.433.319.684.774

6.869.644.079.873

5.487.719.086.295

1.320.269.585 365.100.000.000

96.900.018.785 751.000.000.000

366.420.269.585

847.900.018.785

23.270.977.632

7.823.990.400

Liabilitas Akseptasi - Pihak ketiga

189.855.682.189

197.214.506.867

Acceptances Liabilities - Third parties

Surat Berharga yang Diterbitkan - Bersih

448.153.449.532

597.388.162.729

Securities Issued - Net

23.991.666.075

18.606.256.469

2.494.850.000.000 1.045.085.945.000

1.156.560.000.000 1.270.588.824.250

3.539.935.945.000

2.427.148.824.250

Biaya Masih Harus Dibayar

41.395.548.655

36.302.710.265

Accrued Expenses

Liabilitas Pajak Tangguhan

31.325.576.295

24.840.340.860

Deferred Tax Liability

9.594.788.935

158.543.765.786

Other Liabilities

11.546.555.313.857

9.879.468.491.576

Total Liabilities

Simpanan Pihak berelasi Pihak ketiga Jumlah Simpanan dari Bank Lain Pihak berelasi Pihak ketiga Jumlah Liabilitas Derivatif - Pihak ketiga

Utang Pajak Pinjaman yang Diterima Pihak berelasi Pihak ketiga Jumlah

Liabilitas Lain-Lain Jumlah Liabilitas

Liabilities Payable Immediately Deposits Related parties Third parties Total Deposits from Other Banks Related parties Third parties Total Derivative Liabilities - Third parties

Taxes Payable Borrowings Related parties Third parties Total

EKUITAS

EQUITY

Modal Saham - nilai nominal Rp 100.000 per saham Modal dasar - 5.000.000 saham Modal ditempatkan dan disetor 2.850.000 saham Tambahan Modal Disetor Agio Saham

285.000.000.000

285.000.000.000

116.788.145.625

116.788.145.625

Selisih nilai transaksi restrukturisasi entitas sepengendali

(13.631.394.437)

Selisih nilai transaksi restrukturisasi entitas sepengendali Saldo Laba Ditentukan penggunaannya Belum ditentukan penggunaannya

1.407.440.515.883 506.994.227.611

1.158.845.757.883 318.619.258.000

Capital Stock - Rp 100,000 par value per share Authorized - 5,000,000 shares Issued and paid-up - 2,850,000 shares Additional paid-in capital Additional paid-in capital Difference in value from restructuring transaction among entities under common control Difference in value from restructuring transaction among entities under common control Retained Earnings Appropriated Unappropriated

Jumlah Ekuitas

2.302.591.494.682

1.865.621.767.071

Total Equity

13.849.146.808.539

11.745.090.258.647

JUMLAH LIABILITAS DAN EKUITAS

-

-

(13.631.394.437)


TOTAL LIABILITIES AND EQUITY

*) PRESENTED USING COST METHOD

- 111 2013 Annual Report • PT Bank Resona Perdania

221

P.T. BANK RESONA PERDANIA DAFTAR II: INFORMASI LAPORAN LABA RUGI KOMPREHENSIF TERSENDIRI ENTITAS INDUK *) UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013

P.T. BANK RESONA PERDANIA SCHEDULE II: PARENT COMPANY'S STATEMENTS OF COMPREHENSIVE INCOME *) FOR THE YEAR ENDED DECEMBER 31, 2013

2013 Rp

2012 Rp

PENDAPATAN DAN BEBAN OPERASIONAL Pendapatan Bunga Bunga yang diperoleh Provisi dan Komisi Jumlah Pendapatan Bunga

663.234.008.929 15.812.479.057 679.046.487.986

614.717.174.305 13.978.320.055 628.695.494.360

OPERATING REVENUES AND EXPENSES Interest Revenues Interest earned Fees and commissions Total Interest Revenues

Beban Bunga Bunga yang dibayar Provisi dan Komisi Premi penjaminan Jumlah Beban Bunga

239.401.639.500 2.230.398.223 12.092.474.696 253.724.512.419

232.231.119.684 1.968.046.149 11.017.465.674 245.216.631.507

Interest Expenses Interest incurred Fees and commissions Guarantee premium Total Interest Expenses

Pendapatan Bunga - Bersih

425.321.975.567

383.478.862.853


PENDAPATAN DAN BEBAN OPERASIONAL LAINNYA Pendapatan Operasional lainnya Keuntungan transaksi mata uang asing - bersih Pendapatan dividen Provisi dan komisi lainnya Lain-lain - bersih Jumlah Pendapatan Operasional Lainnya

OTHER OPERATING REVENUES AND EXPENSES Other Operating Revenues 101.939.892.222 4.999.600.000 34.579.099.382 4.330.593.735

76.643.187.238 3.999.680.000 29.597.377.808 2.566.646.537

Gain on foreign exchange - net Dividend income Other fees and commissions Others - net Total Other Operating Revenues

145.849.185.339

112.806.891.583

Beban cadangan kerugian penurunan nilai

81.671.039.341

2.138.190.257

Beban Operasional Lainnya Tenaga kerja Umum dan administrasi Provisi dan komisi lainnya

78.872.393.864 81.041.982.636 12.793.862.601

67.451.318.885 61.364.599.480 12.342.032.642

Other Operating Expenses Personnel General and administrative Other fees and commissions

Jumlah Beban Operasional Lainnya

172.708.239.101

141.157.951.007

Total Other Operating Expenses

Beban Operasional Lainnya - Bersih

108.530.093.103

30.489.249.681

LABA OPERASIONAL

316.791.882.464

352.989.613.172

Provision for allowance for impairment losses

Other Operating Expenses - Net INCOME FROM OPERATIONS

PENDAPATAN NON OPERASIONAL Keuntungan atas penjualan aset tetap Keuntungan atas penjualan aset tidak lancar yang dimiliki untuk dijual Pendapatan sewa Lain-lain - bersih

266.689.625.254 2.946.167.253 968.078.825

2.938.847.978 31.587.330

Gain on sale of noncurrent assets held for sale Rental income Others - net

Jumlah Pendapatan Non Operasional Bersih

270.603.871.332

2.997.071.672

Total Non-Operating Revenues - Net

LABA SEBELUM BEBAN PAJAK

587.395.753.796

355.986.684.844

80.401.526.185

88.716.553.633

506.994.227.611

267.270.131.211

BEBAN PAJAK LABA BERSIH TAHUN BERJALAN DAN JUMLAH LABA KOMPREHENSIF

-

26.636.364


222


NON-OPERATING REVENUES Gain on sale of premises and equipment

INCOME BEFORE TAX EXPENSE TAX EXPENSE NET PROFIT FOR THE YEAR AND TOTAL COMPREHENSIVE INCOME


- 112 -

116.788.145.625

-

-

285.000.000.000

-

-

116.788.145.625

-

-

285.000.000.000

-

116.788.145.625

(13.631.394.437)

-

(13.631.394.437) -

-

-

-

-

Tambahan Modal Disetor/ Additional Paid in Capital Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali/ Difference in Value from Restructuring Agio Saham/ Transaction among Additional Entities under paid-in capital Common Control Rp Rp

-

285.000.000.000



Saldo per 31 Desember 2012 Selisih nilai transaksi restrukturisasi entitas sepengendali disajikan sebagai tambahan modal disetor Dividen tunai Pembentukan cadangan umum Laba bersih tahun berjalan dan jumlah laba komprehensif

Dividen tunai Pembentukan cadangan umum Laba bersih tahun berjalan dan jumlah laba komprehensif

Saldo per 1 Januari 2012

Modal Saham/ Paid-up Capital Rp

P.T. BANK RESONA PERDANIA DAFTAR III: INFORMASI LAPORAN PERUBAHAN EKUITAS TERSENDIRI ENTITAS INDUK *) UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013


223 - 113 -

-

-

13.631.394.437 -

(13.631.394.437)

-

-

(13.631.394.437)

Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali/ Difference in Value from Restructuring Transaction among Entities under Common Control Rp

1.407.440.515.883

-

248.594.758.000

1.158.845.757.883

-

196.653.016.733

962.192.741.150

506.994.227.611

506.994.227.611

(70.024.500.000) (248.594.758.000)

318.619.258.000

267.270.131.211

(62.985.000.000) (196.653.016.733)

310.987.143.522

Saldo Laba/Retained Earnings Ditentukan Belum ditentukan Penggunaannya/ Penggunaannya/ Appropriated Unappropriated Rp Rp


Balance as of December 31, 2012 Differences in value of restructuring transactions among entities under common control presented as additional paid-in capital Cash dividends Appropriation for general reserve Net profit for the year and total comprehensive income

Cash dividends Appropriation for general reserve Net profit for the year and total comprehensive income

Balance as of January 1, 2012


2.302.591.494.682

506.994.227.611

(70.024.500.000) -

1.865.621.767.071

267.270.131.211

(62.985.000.000) -

1.661.336.635.860

Jumlah Ekuitas/ Total Equity Rp

P.T. BANK RESONA PERDANIA SCHEDULE III: PARENT COMPANY'S STATEMENTS OF CHANGES IN EQUITY *) FOR THE YEAR ENDED DECEMBER 31, 2013

P.T. BANK RESONA PERDANIA DAFTAR IV: INFORMASI LAPORAN ARUS KAS TERSENDIRI ENTITAS INDUK *) UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013

P.T. BANK RESONA PERDANIA SCHEDULE IV: PARENT COMPANY'S STATEMENTS OF CASH FLOWS *) FOR THE YEAR ENDED DECEMBER 31, 2013

2013 Rp

ARUS KAS DARI AKTIVITAS OPERASI Laba sebelum beban pajak Penyesuaian untuk: Pendapatan bunga Beban bunga Keuntungan atas penjualan aset tidak lancar tersedia untuk dijual Beban cadangan kerugian penurunan nilai Selisih kurs atas cadangan kerugian penurunan nilai Beban imbalan pasca kerja Penyusutan aset tetap Kerugian (keuntungan) atas penjualan aset tetap Amortisasi atas biaya emisi

2012 Rp

587.395.753.796

355.986.684.844

(663.234.008.929) 239.401.639.500

(614.717.174.305) 232.231.119.684

CASH FLOWS FROM OPERATING ACTIVITIES Income before tax expense Adjustments for: Interest revenue Interest expense Gain on sale of non current assets held for sale Provision for allowance for impairment losses Net foreign exchange loss (gain) on allowance for impairment losses Post-employment benefits Depreciation of premises and equipment Loss (gain) on sale of premises and equipment Amortization of issuance cost

(266.689.625.254) 81.671.039.341

2.138.190.257

3.873.250.427 10.942.780.157 3.579.266.546 1.059.057 1.914.786.802

4.355.539.156 9.156.325.708 5.856.132.590 (26.636.364) 1.547.728.966

(1.144.058.557)

(3.472.089.464)

(68.364.000.000) (1.562.601.771.687) (23.059.273.290) 6.329.813.969 (89.333.207.094) (73.013.498.784) 1.381.924.993.578 4.729.571.306 15.446.987.232 (7.358.824.678) (10.942.780.157) (185.251.687.144)

(56.975.972.051) (1.234.221.235.058) (6.269.760.588) 64.666.273.291 5.488.601.003 74.539.716.985 553.291.963.422 2.470.149.076 2.881.765.980 (63.637.262.582) (9.156.325.708) 126.323.467.139

Kas Digunakan untuk Aktivitas Operasi Pajak penghasilan yang dibayar Bunga yang diterima Bunga yang dibayar

(612.637.735.306) (73.260.452.450) 655.610.620.722 (198.006.090.845)

(544.070.708.555) (76.606.447.250) 609.716.944.598 (195.928.409.419)

Cash Used in Operating Activities Income tax paid Interest received Interest paid

Kas Bersih digunakan untuk Aktivitas Operasi

(228.293.657.879)

(206.888.620.626)

Net Cash Used in Operating Activities

Arus kas operasi sebelum perubahan modal kerja Perubahan modal kerja: Penempatan pada Bank Indonesia dan bank lain Kredit Tagihan derivatif Tagihan akseptasi Aset lain-lain Liabilitas segera Simpanan Utang pajak Liabilitas derivatif Liabilitas akseptasi Liabilitas imbalan pasca kerja Liabilitas lain-lain

ARUS KAS DARI AKTIVITAS INVESTASI Penempatan efek-efek

CASH FLOWS FROM INVESTING ACTIVITIES (76.235.468.778)

Hasil penjualan aset tetap Hasil penjualan aset tidak lancar tersedia untuk dijual Perolehan aset tetap

390.688.300.254 (8.152.797.345)

Kas Bersih Diperoleh dari (Digunakan untuk) Aktivitas Investasi

306.306.852.313

6.818.182


224


Operating cash flows before changes in working capital Changes in working capital: Placements with Bank Indonesia and other banks Loans Derivative receivables Acceptances receivable Other assets Liabilities payable immediately Deposits Tax payable Derivative liabilities Acceptances liabilities Post-employment benefits obligation Other liabilities

(141.379.572.205) 26.636.364 (6.580.661.608)

(147.933.597.449)

Placement in securities Proceeds from sale of premises and and equipment Proceeds from sale of non-current assets held for sale Acquisition of premises and equipment

Net Cash Provided by (Used in) Investing Activities


- 114 -

P.T. BANK RESONA PERDANIA DAFTAR IV: INFORMASI LAPORAN ARUS KAS TERSENDIRI ENTITAS INDUK *) UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2013 (Lanjutan)

P.T. BANK RESONA PERDANIA SCHEDULE IV: PARENT COMPANY'S STATEMENTS OF CASH FLOWS *) FOR THE YEARS ENDED DECEMBER 31, 2013 (Continued) 2013 Rp

ARUS KAS DARI AKTIVITAS PENDANAAN Kenaikan (penurunan) pinjaman yang diterima Penerimaan (pelunasan) surat berharga yang diterbitkan Kenaikan (penurunan) simpanan dari bank lain Pembayaran dividen tunai

2012 Rp

(151.149.499.999)

298.670.500.000

(481.479.749.200) (70.024.500.000)

620.397.138.110 (62.985.000.000)

CASH FLOWS FROM FINANCING ACTIVITIES Increase (decrease) in borrowings Proceeds from (payment of) securities issued Increase (decrease) in deposits from other banks Cash dividend payments

Kas Bersih Diperoleh dari Aktivitas Pendanaan

410.133.371.551

600.328.793.460

Net Cash Provided by Financing Activities

KENAIKAN (PENURUNAN) BERSIH KAS DAN SETARA KAS

488.146.565.985

245.506.575.385

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS

KAS DAN SETARA KAS AWAL TAHUN

2.666.381.538.031

2.420.874.962.646

CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR

KAS DAN SETARA KAS AKHIR TAHUN

3.154.528.104.016

2.666.381.538.031

CASH AND CASH EQUIVALENTS AT END OF YEAR

25.245.059.360 874.510.815.723 858.995.147.749 1.395.777.081.184

18.077.887.314 672.666.006.456 573.800.016.056 1.401.837.628.205

SUPPLEMENTAL DISCLOSURES Cash and cash equivalents consist of: Cash Demand deposits with Bank Indonesia Demand deposits with other banks Placements with Bank Indonesia and Other Banks

3.154.528.104.016

2.666.381.538.031

PENGUNGKAPAN TAMBAHAN Kas dan setara kas terdiri dari: Kas Giro pada Bank Indonesia Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain Jumlah

1.112.787.120.750


(255.753.844.650)

Total


- 115 -


225


Pengungkapan Permodalan Serta Pengungkapan Eksposur Risiko dan Penerapan Manajemen Risiko Bank Disclosures of the Bank’s Capital, Risk Exposure and Risk Management Implementation


227


STRUKTUR PERMODALAN BANK

BANK CAPITAL STRUCTURE

Struktur permodalan Bank mengacu kepada Peraturan Bank

Bank capital structure is in accordance with Bank Indonesia

Indonesia (PBI) No. 15/12/PBI/2013 tanggal 12 Desember 2013

Regulation (PBI) No. 15/12/PBI/2013 dated December 12, 2013 on

tentang Kewajiban Penyediaan Modal Minimum Bank Umum.

the Minimum Capital Adequacy of Commercial Banks. The Bank’s

Modal Bank posisi 31 Desember 2013 sebesar Rp 1,98 triliun

capital as of December 31, 2013 amounted to Rp 1.98 trillion,

yang merupakan penjumlahan dari modal inti dan modal

which is the sum of core capital and supplementary capital.

pelengkap. A. Modal inti (tier 1)

A.

Core Capital (Tier 1)

Modal inti Bank dihitung berdasarkan penjumlahan

Bank's core capital calculated based on the sum of

modal disetor dengan cadangan tambahan modal setelah

additional paid-up capital with additional capital reserves

memperhitungkan faktor pengurang berupa penyertaan

after calculate deduction factor of Bank's investment in its

Bank pada perusahaan anak yaitu PT Resona Indonesia

subsidiary, namely PT Resona Indonesia Finance. Bank's core

Finance. Modal inti Bank posisi 31 Desember 2013 sebesar

capital as of December 31, 2013 amounted to Rp 1.9 trillion,

Rp 1,9 triliun, meningkat Rp 393 miliar dari tahun 2012.

increase Rp 393 billion from year 2012. This increased due to

Peningkatan ini disebabkan oleh meningkatnya laba Bank

the increasing of Bank’s profit in 2013 amounted Rp 239.7

di tahun 2013 sebesar Rp 239,7 miliar dari tahun 2012

billion from Rp 506.9 billion in 2012 that comes from the

yaitu menjadi Rp 506,9 miliar. Peningkatan laba tersebut

profit of land and building of Head Office PT Bank Resona

berasal dari laba penjualan tanah dan bangunan kantor

Perdania selling and also the increasing of foreign exchange

pusat PT Bank Resona Perdania serta meningkatnya laba

transaction caused by the strengthen of USD currency

transaksi mata uang asing yang disebabkan penguatan

against IDR currency. Below are some of core capital

nilai tukar mata uang Dollar terhadap Rupiah. Berikut

components:

beberapa komponen dari modal inti: 1. Modal disetor

1.

Paid-Up Capital

Modal dasar Bank berjumlah Rp 500 miliar yang

Bank's authorized capital amounted to Rp 500 billion

terbagi atas 5,000,000 lembar saham dengan masing-

divided into 5.000.000 shares with a nominal value of Rp

masing berharga nominal Rp 100,000,-. Modal dasar

100.000,- each. The authorized capital has been issued

tersebut telah diterbitkan dan disetor secara penuh

and fully paid for 2.850.000 shares worth Rp 285 billion.

sebesar 2,850,000 lembar saham senilai Rp 285 miliar. 2. Cadangan Tambahan Modal

2.

Additional Capital Reserves

Cadangan tambahan modal terdiri dari berbagai

Additional capital reserves include various factors of

macam faktor penambah modal, seperti agio saham,

additional capital, such as share agio, capital general

cadangan umum modal, laba tahun-tahun lalu, dan

reserves, net profit in the past year, and current’s year

laba tahun berjalan serta faktor pengurang modal

income and deduction capital factor, that is difference

yaitu selisih kurang antara PPA atas aset produktif

between provision for possible asset loss and provision

dengan cadangan kerugian penurunan nilai aset

for impairment value of earning asset. The additional

keuangan atas aset produktif. Jumlah cadangan

capital reserves amounted Rp 1.632.038 million.

tambahan modal adalah sebesar Rp 1,632,038 juta. 1.1 Faktor Penambah a.

Agio Saham

1.1 Additional Factors a.

Share Agio

Agio saham merupakan selisih lebih setoran

Share agio represents Bank excess of paid

modal yang diterima oleh Bank pada saat

up capital that received by bank at the

penerbitan saham sebagai akibat harga

time of the issuance of shares, due to the


229

saham yang melebihi nilai nominalnya.

price of share higher than its face value

Berdasarkan PSAK 38 Revisi 2012 mengenai

Based on PSAK 38 Revised 2012 about

Kombinasi Bisnis Entitas Sepengendali,

The Combination of Business Entities, the

akun

entitas

difference of business entities restructuring

sepengendali direklasifikasi dan disajikan

is reclassified and presented in the additional

dalam pos tambahan modal disetor, tetapi

paid in capital post, but in calculation of Risk

dalam perhitungan Kewajiban Penyediaan

Weighted Average (RWA), the impact from

Modal Minimum (KPMM) pengaruh dari

the difference is not calculated, so that the

selisih restrukturisasi entitas sepengendali

amount of share agio that obtained by PT

tersebut tidak diperhitungkan sehingga

Bank Resona Perdania due to the difference

besarnya agio saham yang diperoleh PT

of stock price at the issuance of shares, was

Bank Resona Perdania yang terjadi sebagai

Rp 116.788 million.

selisih

restrukturisasi

akibat selisih harga saham saat penerbitan saham sebesar Rp 116,788 juta. b.

c.

d.

Capital General Reserves

Besarnya cadangan umum modal diperoleh

The amount of capital general reserves

dari penyisihan laba yang ditahan atau dari

obtained from the provision of retained

laba tahun lalu setelah dikurangi pajak

earnings or from net profit in the past year

yang telah mendapat persetujuan Rapat

after tax, which was approved by the General

Umum Pemegang Saham (RUPS) sebesar

Meeting of Shareholders (GMOS), amounted

Rp 1.407.441 juta.

Rp 1.407.441 million. c.

Laba Tahun-tahun Lalu

Net Profit in the Past Years

Laba tahun-tahun lalu adalah akumulasi

Net profit in the past years is the accumulation

sisa laba tahun-tahun lalu bersih yang

of the remaining net profit in the past years,

ditahan untuk tidak dibagikan dan belum

which has not been distributed and its use

ditentukan penggunaannya berdasarkan

has not been determined as in accordance

keputusan Rapat Umum Pemegang Saham

with the resolution of the General Meeting

(RUPS). Dalam menghitung laba tahun-

of Shareholders (GMOS). In calculating

tahun lalu dikeluarkan dari pengaruh faktor

net profit in the past years excluded from

perhitungan pajak tangguhan (deferred tax).

influence factor of deferred tax calculation.

Dikarenakan sebagian laba tahun-tahun

Because of the partially net profit in the past

lalu telah dibagikan kepada pemegang

years has been distributed to shareholders

saham (dalam hal ini pembagian dividen)

(in this case the dividend distribution) and

dan sebagian lainnya di masukkan ke

the others included into general reserves so

cadangan umum maka saldo laba tahun-

that the profit balance of net profit in the past

tahun lalu adalah Rp 0.

year was Rp 0. d.

Laba Tahun Berjalan sebesar 50%

Current Year’s Income 50%

Laba tahun berjalan adalah laba yang

Current year’s income is the income that

diperoleh dalam tahun buku berjalan

obtained in the current accounting year,

setelah

pajak

after deducted with the estimate for income

penghasilan. Untuk perhitungan laba tahun

tax. In calculating current year’s income must

berjalan harus dikeluarkan dari pengaruh

excluding the calculation of deferred tax

faktor

(deferred tax asset).

dikurangi

perhitungan

(deferred tax asset).

230

b.

Cadangan Umum Modal


taksiran

pajak

tangguhan

Laba tahun berjalan sebelum pajak Bank

The Bank’s current year’s income before tax

posisi 31 Desember 2013 adalah Rp 587,395

as of December 31, 2013 was Rp 587.395

juta dan taksiran pajak penghasilan sebesar

million, and the provision for income tax

Rp 73,916 juta. Sehingga besarnya laba

amounted by Rp 73.916 million. Therefore

tahun berjalan yang dapat diperhitungkan

the profit in current year which can calculate

sebesar 50% tahun 2013 adalah Rp 256,740

by 50% in 2013 is Rp 256.740 million.

juta. 1.2 Faktor Pengurang

1.2 Deduction Factors

Salah satu faktor pengurang untuk cadangan

One of the deduction factors for additional capital

tambahan modal adalah selisih kurang antara

reserves is provision for possible asset loss and

PPA atas aset produktif dengan cadangan

provision for impairment value of earning assets,

penurunan nilai atas aset produktif yang

which is the difference between total PPA (general

merupakan selisih kurang antara total PPA

and special reserves for all productive assets)

(cadangan umum dan cadangan khusus atas

that should be accounted with the allowance for

seluruh aset produktif ) yang wajib dihitung

impairment losses on all productive assets, both

dengan total cadangan kerugian penurunan

individually and collectively that have been made.

nilai (impairement) atas seluruh aset produktif baik secara individu maupun secara kolektif yang telah dibentuk. Besarnya total PPA yang wajib diperhitungkan

The amount of provision for possible asset loss and

posisi 31 Desember 2013 adalah Rp 224,227

provision for impairment value of earning assets

juta dan total cadangan kerugian penurunan

obliged to be calculated as of December 31, 2013

nilai posisi 31 Desember 2013 adalah Rp 75,296

was Rp 224.227 million and the total allowance

juta sehingga besarnya faktor pengurang yang

for impairment losses as of December 31, 2013

diperoleh dari selisih kurang antara PPA dan

was Rp 75.296 million, thus the deduction factor

cadangan kerugian penurunan nilai atas aset

obtained from the difference between PPA and the

produktif sebesar Rp 148,931 juta

allowance for impairment losses on productive assets amounted to Rp 148.931 million.

3. Faktor Pengurang Modal Inti Faktor

pengurang

modal

3. inti

adalah

Core Capital Deduction Factors

jumlah

Deduction factor of core capital is the Bank's investment

penyertaan Bank pada perusahaan anak yaitu PT

in its subsidiary, namely PT Resona Indonesia Finance,

Resona Indonesia Finance sebesar Rp 42,228 juta.

amounted to Rp 42.228 million. The Bank’s investment

Besarnya penyertaan Bank yang diperhitungakn

considered as the deduction factor of core capital is

sebagai faktor pengurang modal inti sebesar 50%

50% of the investment, so amounted to Rp 21.114

dari jumlah penyertaan yaitu sebesar Rp 21,114 juta.

million.

B. Modal Pelengkap (tier 2)

B.

Supplementary Capital (Tier 2)

Modal pelengkap diperoleh dari pengurangan modal

Supplementary capital is obtained from the deduction of

pelengkap level atas (upper tier 2) dengan faktor

upper supplemental capital (upper tier 2) with deduction

pengurang modal pelengkap berupa penyertaan Bank

factor of supplementary capital to the Bank’s investment in

pada perusahaan anak PT Resona Indonesia Finance.

its subsidiary, that is PT Resona Indonesia Finance. Bank’s

Modal pelengkap Bank posisi 31 Desember 2013 sebesar

supplementary capital as of December 31, 2013 amounted

Rp 82,286 juta. Berikut beberapa komponen dari modal

to Rp 82.286 million. The components of supplementary

pelengkap:

capital are as follows:


231

1. Modal Pelengkap Level Atas (upper tier 2)

1.

Upper Supplementary Capital (Upper Tier 2)

Modal pelengkap level atas terdiri dari berbagai

Upper level of supplemental capital consists of various

macam komponen salah satunya revaluasi aset tetap

components, one of which is revaluation of fixed

yang sebelumnya telah diklasifikasikan ke saldo laba

assets that previously had been classified by 45% of

sebesar 45% dan cadangan umum PPA atas aset

the retained earnings and the general reserve of PPA

produktif yang wajib dihitung dengan jumlah paling

toward productive assets obliged to be calculated

tinggi sebesar 1,25% dari Aset Tertimbang Menurut

with the maximum amount by 1.25% of the Risk

Risiko (ATMR) untuk risiko kredit. Jumlah modal

Weighted Assets (RWA) for credit risk. Total upper tier

pelengkap level atas setelah memperhitungkan

2 supplemental capitals after calculate with the above

komponen diatas adalah sebesar Rp 103,400 juta.

components is Rp 103.400 million.

1.1 Revaluasi aset tetap sebesar 45%

1.1. Revaluation of Fixed Assets at 45%

Dikarenakan Bank telah menjual tanah dan

Because of Bank had been sell its head office land

bangunan kantor pusat pada tahun 2013 maka

and building in 2013, thus the revaluation value of

nilai revaluasi aset tetap pada tahun 2013 adalah

fix asset in 2013 was nil.

Rp 0. 1.2 Cadangan Umum PPA atas Aset Produktif

1.2. General Reserve of Provision for Possible

yang Wajib Dibentuk dengan Jumlah Paling

Asset Loss and Provision for Impairment Value

Tinggi sebesar 1,25% dari Aset Tertimbang

of Earning Obliged to be Form by the Highest

Menurut Risiko (ATMR) untuk Risiko Kredit.

Amount of 1.25% of Risk Weighted Assets (RWA) for Credit Risk.

Jika nilai cadangan umum PPA atas aset produktif

If the value of general reserve of provision for

lebih besar dari 1,25% dari ATMR untuk risiko

possible asset loss and provision for impairment

kredit maka nilai yang dapat diperhitungkan

value of earning assets (PPA) toward productive

sebagai komponen modal pelengkap level atas

assets is greater than 1.25% risk weighted assets

adalah nilai 1,25% dari ATMR untuk risiko kredit.

(RWA) for credit risk, in this case, the value of

Dalam hal ini nilai ATMR untuk risiko kredit

RWA for credit risk amounted to Rp 10.114.712

sebesar Rp 10,114,712 juta maka 1,25% dari

million, thus 1.25% of the RWA for credit risk is

ATMR untuk risiko kredit adalah Rp 126,434 juta

Rp 126.434 million. Meanwhile, the value of PPA

sedangkan nilai cadangan umum PPA atas aset

toward productive assets to be from is Rp 103.400

produktif yang wajib dibentuk adalah Rp 103,400

million. So, the amount of general reserve toward

juta sehingga besarnya cadangan umum atas

productive assets that can be calculated as the

aset produktif yang dapat diperhitungkan

general reserve of supplementary capital is Rp

sebagai komponen modal pelengkap adalah Rp

103.400 million.

103,400 juta. 2. Faktor Pengurang Modal Pelengkap

Deduction Factor for Supplementary Capital Deduction factor for supplementary capital is the

penyertaan Bank pada perusahaan anak yaitu PT

Bank’s investment in its subsidiary, namely PT Resona

Resona Indonesia Finance sebesar Rp 42,228 juta.

Indonesia Finance, amounted to Rp 42.228 million.

Besarnya penyertaan Bank yang diperhitungkan

The Bank’s investment accounted for deduction factor

sebagai faktor pengurang modal pelengkap sebesar

for supplementary capital at 50% of the investment

50% dari jumlah penyertaan yaitu sebesar Rp 21,114

amount is Rp 21.114 million.

juta.

232

2.

Faktor pengurang modal pelengkap adalah jumlah


METODE PENILAIAN KECUKUPAN MODAL

CAPITAL ADEQUACY ASSESSMENT METHOD

Metode pendekatan yang digunakan Bank dalam menilai

The approaching method that Bank uses to approach in assessing

kecukupan modal Bank untuk risiko kredit, risiko pasar, dan

Bank’s capital adequacy for credit risk, market risk, and operational

risiko operasional adalah sebagai berikut:

risk are as follows: 1.

1. Risiko Kredit

Credit Risk

Metode pendekatan yang digunakan Bank dalam menilai

The method the Bank applies in assessing the Bank’s capital

kecukupan modal Bank untuk risiko kredit adalah dengan

adequacy for credit risk is through the standard approach,

menggunakan pendekatan standar. Pendekatan ini

which is based on Bank Indonesia Circular Letter No. 13/6/

berpedoman pada Surat Edaran Bank Indonesia No.

DPNP dated February 18, 2011 about the calculation

13/6/DPNP tanggal 18 Februari 2011 perihal Pedoman

guideline of Risk Weighted Assets (RWA) for credit risk that

Perhitungan Aset Tertimbang Menurut Risiko (ATMR)

uses standardized approach.

untuk Risiko Kredit dengan Menggunakan Pendekatan Standar. Bank belum menggunakan metode internal dalam

Bank’s has not yet used internal method ini measuring such

mengukur risiko tersebut disebabkan oleh beberapa hal

risk due to following matters:

sebagai berikut: a.

b.

a.

Bank tidak memiliki variasi jenis risiko kredit yang signifikan. Jenis kredit umumnya didominasi oleh

significant credit risk. Generally, credit risk is dominated

kredit korporasi modal kerja dan investasi.

by working capital corporate loan and investment. b.

Bank belum memiliki aset berisiko lainnya yang

Bank’s has not yet had other risk assets that are likely

memungkinkan terjadinya gagal bayar (misalnya

to lead failure payment (for instance, corporate

obligasi korporasi, dll) atau dengan kata lain produk

obligation, etc.) or in other words, the Bank’s products are still not complicated.

Bank masih sederhana. c.

Bank’s does not have variations in the types of

Perhitungan

menggunakan

metode

c.

internal

Calculation using internal method needs reliable data

memerlukan infrastruktur data, sistem dan sumber

infrastructure, system and human resources, all should

daya manusia yang memadai yang harus dipersiapkan

be prepared well, as there still no regulations of Bank

dengan baik, termasuk belum adanya peraturan

Indonesia that regulated such issues (even in the form

Bank Indonesia yang mengatur (baik dalam bentuk

of official regulation or consultative paper).

peraturan resmi maupun consultative paper). d.

e.

d.

Perhitungan dengan metode standar diyakini sangat

Calculation using standard method is deemed to

memadai, karena sudah memperhitungkan mitigasi

be reliable, as it calculates credit risk mitigation,

risiko kredit yaitu agunan yang eligible, termasuk

namely eligible collateral, including 8% ‘hair cut’

implementasi hair cut 8% untuk eksposur dan

implementation for exposure and guarantee in

jaminan dalam mata uang berbeda.

different currencies. e.

Sudah mempertimbangkan risiko settlement yaitu

Having considered settlement risk, namely risk on

risiko atas transaksi yang mengalami kegagalan

transactions experiencing settlement failure for more

setelmen lebih dari 4 (empat) hari kerja.

than 4 (four) working days.

2. Risiko Pasar

2.

Market Risk

Bank menghitung kebutuhan modal risiko pasar dengan

Bank’s calculated the market risk capital needs by using

menggunakan metode standar sesuai dengan Surat

standard method in accordance with Bank Indonesia

Edaran Bank Indonesia No. 9/33/DPNP tanggal 18

Circular Letter No. 9/33/DPNP dated December 18, 2007 and

Desember 2007 dan perubahannya yaitu No. 14/21/DPNP

its amendment, No. 14/21/DPNP dated July 18, 2012 about

tanggal 18 Juli 2012 perihal Pedoman Penggunaan Metode

the Guideline for the Use of Standard Method in Calculating

Standar dalam Perhitungan Kewajiban Penyediaan Modal

Capital Adequacy of Commercial Banks by calculate the

Minimum Bank Umum dengan Memperhitungkan Risiko

market risk. The Bank only calculates the interest rate ratio


233

Pasar. Bank hanya menghitung risiko suku bunga dan

and exchange rate risk. Meanwhile, commodity risk and

risiko nilai tukar, sedangkan risiko komoditas dan risiko

equity risk are disregarded because the Bank does not have

ekuitas diabaikan karena Bank tidak memiliki transaksi

transactions that are exposed to equity risk or commodity

yang terekspos risiko ekuitas maupun komoditas.

risk.

Bank

untuk

Bank Indonesia has allowed the Bank’s to use Internal

menggunakan metode internal (Internal Measurement

Indonesia

telah

mengijinkan

Bank

Measurement Approach–IMA in the calculation of adequacy

Approach–IMA) dalam perhitungan kecukupan modal,

capital. However, the Bank still uses standard method

namun Bank masih menggunakan metode standar. Hal ini

because of the following matters:

disebabkan oleh beberapa hal sebagai berikut: a.

Perhitungan metode internal belum memberikan

a.

Internal method calculation has yet to give incentive for

insentif bagi Bank dari sisi capital charge, dikarenakan

the Bank in terms of capital charge, as the method uses

multiplication

multiplication factor and plus factor based on the result

factor dan plus factor berdasarkan hasil back testing.

of back testing. Thus, capital charge generated is higher

Sehingga capital charge yang dihasilkan lebih besar

than standard method.

metode

internal

menggunakan

dibanding metode standar. b.

Produk treasury Bank sangat terbatas dan masih plain

b.

vanilla, termasuk belum memiliki eksposur signifikan

in ‘plain vanilla’. The products haven’t had significant

dalam trading book sehingga metode standar masih

exposure in the trading book yet, therefore, the standard

memadai. c.

Bank’s treasury products are very limited as they are still

method is still adequate.

Risiko pasar terbesar Bank adalah risiko nilai tukar

c.

The biggest market risk to the Bank is currency rate risk

yang masih dapat dihitung dan diukur berdasarkan

that can still be calculated and measured in the basis of

posisi devisa netto (PDN).

‘net foreign exchange position’.

3. Risiko Operasional

3.

Operational Risk

Metode pendekatan yang digunakan Bank untuk

Bank’s method applies in calculating capital charge for

menghitung pembebanan modal untuk risiko operasional

operational risk is Basic Indicator Approach (BIA). The

adalah metode Pendekatan Indikator Dasar (PID).

calculation using this approach is in accordance with Bank

Perhitungan dengan pendekatan ini berpedoman pada

Indonesia Circular Letter No. 11/3/DPNP dated January

Surat Edaran Bank Indonesia No. 11/3/DPNP tanggal

27, 2009 about the calculation guideline Risk Weighted

27 Januari 2009 perihal Perhitungan Aset Tertimbang

Assets (RWA) for operational risk that uses Basic Indicator

Menurut Risiko (ATMR) untuk Risiko Operasional dengan

Approach, that is:

Menggunakan Pendekatan Indikator Dasar (PID) yaitu ATMR = 12,5 x Beban Modal

RWA = 12.5 x Capital Charge

Beban modal dihitung berdasarkan rata-rata dari

Capital charge is calculated based on the average last three

penjumlahan pendapatan bruto (gross income) tahunan

years of annual positive gross income multiplied by 15%

yang positif pada 3 (tiga) tahun terakhir dikali 15% (lima

(fifteen percent).

belas persen). Penggunaan metode pendekatan standar dan advance

The use of a standardized approach and advanced method has

belum diperlukan dalam menghitung pembebanan

not been necessary in calculating capital charge for operational

modal untuk risiko operasional karena Bank masih

risk because the Bank still considers the calculation of capital

menganggap perhitungan beban modal untuk risiko

charge for operational risk using Basic Indicator Approach is still

operasional dengan pendekatan indikator dasar masih

adequate in anticipation of operational risk.

memadai dalam mengantisipasi risiko operasional.

234


Komposisi permodalan PT Bank Resona Perdania posisi 31

Capital Composition of PT Bank Resona Perdania as of December

Desember 2013 dan 31 Desember 2012 dapat dilihat pada

31, 2013 and December 31, 2012 can be seen in the following

tabel di bawah ini:

table:

No I

II

III

IV V VI

VII

Komponen Modal / Capital Components KOMPONEN MODAL Capital Components A. Modal Inti Core Capital 1. Modal Disetor Paid-Up Capital 2. Cadangan Tambahan Modal Additional Capital Reserves 3. Modal Inovatif Innovative Equity 4. Faktor Pengurang Modal Inti Core Capital Deduction Factor 5. Kepentingan Non Pengendali Non-Controlling Interests B. Modal Pelengkap Complementary Capital 1. Level Atas (Upper Tier 2) Upper Tier 2 2. Level Bawah (Lower Tier 2) maksimum 50% Modal Inti Lower Tier Maximum 50% from Core Capital 3. Faktor Pengurang Modal Pelengkap Deduction Factor for Complementary Capital C. Faktor Pengurang Modal Inti dan Modal Pelengkap Deduction Factor for Core Capital and Complementary Capital Eksposur Sekuritisasi Securitization Exposure D. Modal Pelengkap Tambahan (Tier 3) Additional Complementary Capital (Tier 3) E. MODAL PELENGKAP TAMBAHAN YANG DIALOKASIKAN MENGANTISIPASI RISIKO PASAR ADDITIONAL COMPLEMENTARY CAPITAL ALLOCATED FOR MARKET RISK TOTAL MODAL INTI DAN MODAL PELENGKAP (A+B-C) TOTAL CORE AND COMPLEMENTARY CAPITAL (A+B-C) TOTAL MODAL INTI, MODAL PELENGKAP, DAN MODAL PELENGKAP TAMBAHAN YANG DIALOKASIKAN UNTUK MENGANTISIPASI RISIKO PASAR (A+B-C+E) TOTAL CORE, COMPLEMENTARY CAPITAL AND ADDITIONAL COMPLEMENTARY CA[ITAL WHICH COVER MARKET RISK (A+B-C+E) ASET TERTIMBANG MENURUT RISIKO (ATMR) UNTUK RISIKO KREDIT RISK WEIGHTED AVERAGE (RWA) BY CREDIT RISK ASET TERTIMBANG MENURUT RISIKO (ATMR) UNTUK RISIKO OPERASIONAL RISK WEIGHTED AVERAGE (RWA) BY OPERATIONAL RISK ASET TERTIMBANG MENURUT RISIKO (ATMR) UNTUK RISIKO PASAR RISK WEIGHTED AVERAGE (RWA) BY MARKET RISK A. Metode Standar Standard Method B. Metode Internal Internal Method TOTAL ATMR (Risiko Kredit, Operasional, dan Pasar) TOTAL RWA (Credit, Operational, and Market) RASIO KEWAJIBAN PENYEDIAAN MODAL MINIMUM UNTUK RISIKO KREDIT, RISIKO OPERASIONAL DAN RISIKO PASAR [III : (IV + V + VI)] THE AVAILABLE RATIO OF THE OBLIGATION TO PROVIDE MINIMUM CAPITAL FOR CREDIT, OPERATIONAL AND MARKET RISK [III : (IV + V + VI)]

31 Desember 2013/ December 31, 2013 Bank

31 Desember 2012/ December 31, 2012 Bank

1,895,923,975,192

1,502,968,518,712

285,000,000,000

285,000,000,000

1,632,037,941,763

1,239,082,485,283

-

-

(21,113,966,571)

(21,113,966,571)

-

-

82,285,954,770

115,222,691,779

103,399,921,341

136,336,658,350

-

-

(21,113,966,571)

(21,113,966,571)

-

-

-

-

-

-

-

-

1,978,209,929,962

1,618,191,210,491

1,978,209,929,962

1,618,191,210,491

10,114,711,782,613

8,767,911,211,536

811,579,953,538

730,166,509,888

91,216,758,241

12,869,657,200

91,216,758,241

12,869,657,200

-

-

11,017,508,494,392

9,510,947,378,624

17.96%

17.01%


235

PENGUNGKAPAN EKSPOSUR RISIKO DAN PENERAPAN

DISCLOSURE OF RISK EXPOSURE AND RISK MANAGEMENT

MANAJEMEN RISIKO

IMPLEMENTATION

1. PENGUNGKAPAN MENGENAI PENERAPAN MANAJEMEN

1. GENERAL DISCLOSURE OF THE BANK’S RISK MANAGEMENT

RISIKO BANK SECARA UMUM

IMPLEMENTATION

Manajemen risiko dapat berfungsi sebagai alat pengendali

Risk management can serve as a means of controlling risks and

risiko dan juga sebagai alat untuk mendukung kegiatan usaha

also as a tool of supporting the Bank’s business activities, in

Bank dimana tujuan utama dari manajemen risiko adalah

line with the main purpose of risk management in which the

melaksanakan prinsip kehati-hatian bank dalam menjalankan

Bank implements the prudential principle in running the Bank’s

aktivitas operasionalnya. Pengelolaan operasional PT Bank

operational activities. Operational management of PT Bank

Resona Perdania sedapat mungkin terintegrasi dalam satu

Resona Perdania should be integrated into an accurate and

sistem pengelolaan risiko yang akurat dan komprehensif

comprehensive risk management system enable of analyzing and

dan mampu menganalisa dan mengelola seluruh risiko yang

managing all the related risks.

terkait. a. Pengawasan aktif Dewan Komisaris dan Direksi

a. Active Supervision by the Board of Commissioners and the

Efektifitas dari penerapan manajemen risiko di Bank

Board of Directors

Effectiveness of the Bank’s risk management implementation

merupakan bagian yang tak terpisahkan dari tanggung

is an integral part of the responsibilities of the Board of

jawab Dewan Komisaris dan Direksi dan dalam upaya untuk

Commissioners and the Board of Directors. In an effort

melakukan pengawasan serta mitigasi risiko secara aktif

to supervise and actively mitigate risks, thus the Board of

maka Dewan Komisaris dan Direksi dituntut untuk memiliki

Commissioners and the Board of Directors are required to

pemahaman yang baik atas risiko-risiko yang dihadapi oleh

have a good understanding of the risks faced by the Bank in

Bank dalam menjalankan kegiatan usahanya.

running its business activities.

Adanya forum Komite Pemantauan Risiko yang diadakan

The Risk Monitoring Committee forum, which is held regularly

secara berkala guna membahas laporan profil risiko yang

to discuss about the risk profile report made by the Risk

dibuat oleh Bagian Risk Manajemen mengenai hasil

Management division on the Bank’s assessment of the risk

penilaian Bank terhadap profil risiko yang dihadapi, dapat

profile being faced, it can supports the Board of Commissioners

mendukung Dewan Komisaris dan Direksi untuk memiliki

and the Board of Directors to have a good understanding of

pemahaman yang baik atas risiko-risiko yang Bank

the risks the Bank faces.

hadapi. b. Kecukupan kebijakan, prosedur, dan penetapan limit

b. Adequacies of policies, procedures andlimits

Dalam menjalankan visi, misi dan strategi bisnisnya, Bank

In executing its vision, mission and business strategies, the

telah memiliki kebijakan dan prosedur manajemen risiko

Bank has policies, risk management procedures and risk limits

serta limit risiko sebagai bagian dari penerapan manajemen

as part of the implementation of effective risk management.

risiko yang efektif. Kebijakan dan prosedur tersebut juga

Policies and procedures are also equipped with the risk

sudah dilengkapi dengan toleransi risiko dan limit risiko

tolerance and the risk limits for each type of risk the Bank faces

untuk setiap jenis risiko yang Bank hadapi dan dievaluasi

and evaluated at least once in a year.

minimal satu kali dalam setahun.

Strategi manajemen risiko yang dibuat oleh Bank dibuat

Bank’s Risk management strategies have drafted based on the Bank’s overall business strategies with respect to the levels of

dengan memperhatikan tingkat risiko yang akan diambil

risks to taken and the risk tolerance the Bank has determined.

dan toleransi risiko yang telah ditentukan oleh Bank.

236

berdasarkan strategi bisnis Bank secara keseluruhan


Penetapan limit dilakukan secara komperehensif atas

The limit is set comprehensively based on all aspects that

seluruh aspek yang terkait dengan risiko, yang mencakup

relate to risks, which include overall limits and the limit per risk.

limit secara keseluruhan dan limit per risiko. Limit yang telah

The limit set is periodically reviewed by the Board of Directors

ditetapkan tersebut direview secara berkala oleh Direksi

and/or the Risk Management division to adjust to changing

dan/atau Bagian Manajemen Risiko untuk menyesuaikan

conditions.

terhadap perubahan kondisi yang terjadi. c. Kecukupan proses identifikasi, pengukuran, pemantauan,

c. Adequacy of the processes in risk identification, measurement,

dan pengendalian risiko, serta Sistem Informasi Manajemen

monitoring and control, as well as Risk Management

Risiko.

Information System.

Identifikasi

Identification

Tujuan identifikasi adalah untuk mengidentifikasi seluruh

The purpose of identification is to identify all sources of existing

sumber risiko yang ada dan potensial pada produk dan

and potential risks to the Bank’s products and activities,

aktifitas bank termasuk risiko dari produk dan aktifitas baru.

including risks of new products and activities.

Prinsip-prinsip pengidentifikasian risiko adalah sebagai

The principles of risk identification are as follows:

berikut: a) Bersifat proaktif.

a) Becoming proactive.

b) Mencakup seluruh aktivitas fungsional.

b) Covering all functional activities.

c) Menggabungkan dan menganalisa informasi risiko dari

c) Combining and analyzing risk information from all available sources of information.

seluruh sumber informasi yang tersedia. d) Menganalisa

probabilitas

timbulnya

risiko

serta

d) Analyzing the probability of emerging risk and its impact.

dampaknya. Pengukuran

Measurement

Metode pengukuran Risiko dilakukan secara kuantitatif

Risk measurement method is applied quantitatively and/or

dan/atau kualitatif. Metode pengukuran yang digunakan

qualitatively. The measurement method applied in credit risk,

untuk risiko kredit, risiko pasar dan risiko operasional

market risk and operational risk uses the method determined

menggunakan metode yang ditetapkan oleh Bank

by Bank Indonesia, so as to assess the risk and capital

Indonesia dalam rangka penilaian Risiko dan perhitungan

calculation in accordance with applicable regulation of Bank

modal

sesuai dengan peraturan Bank Indonesia yang

Indonesia. For the market risk, nevertheless, the Bank has

berlaku. Namun untuk risiko pasar, Bank juga sudah

developed an internal method intended for the Bank’s internal

mengembangkan metode internal yang ditujukan untuk

purposes.

kepentingan internal Bank. Monitoring

Pemantauan pemantauan

Risk Management Division monitors the implementation of

terhadap implementasi strategi manajemen risiko yang

risk management strategies that are recommended by Risk

direkomendasikan oleh Komite Manajemen Risiko dan

Management Committee and have been approved by the

yang telah disetujui oleh Direksi serta memantau posisi/

Board of Directors. The division also monitors risk position

eksposur risiko. Apabila terdapat perubahan kegiatan

with exposure. Should there be a change, which is material,

usaha Bank, produk, transaksi, faktor risiko, teknologi

in the Bank’s business activities, products, transactions,

informasi dan sistem informasi Manajemen Risiko yang

risk factors, information technology and risk management

bersifat material, Bank harus melakukan penyempurnaan

information system, the Bank should make improvements on

proses pelaporannya.

the reporting process.

Bagian

Manajemen

Risiko

melakukan


237

Pengendalian

Control

Proses pengendalian Risiko yang diterapkan Bank

The risk control process the Bank has applied adjusted with the

disesuaikan dengan eksposur Risiko maupun tingkat Risiko

risk exposure and the level of risk to be taken with acceptable

yang akan diambil dan toleransi Risiko yang dapat diterima.

risk tolerance.

Sistem Informasi Manajemen Risiko

Risk Management Information System

Bank mengembangkan Sistem Informasi Manajemen

The Bank has developed a Management Information System

untuk kebutuhan manajemen risiko secara berkelanjutan

for the needs of sustainable risk management, by considering

dengan mempertimbangkan volume eksposur risiko dan

the volume of risk exposure and the ability of the system. The

kemampuan sistem. Pengembangan sistem informasi

development of management information system takes into

manajemen memperhatikan kebutuhan bank secara

account the Bank’s consolidated needs, thus the Bank can

konsolidasi sehingga Bank dapat mengukur eksposur

measure the risk exposure in the business activities of the Bank

risiko baik pada kegiatan usaha bank dan perusahaan anak

and its subsidiary in accurate, informative and timely manner.

secara akurat, informatif, dan tepat waktu. d. Sistem pengendalian intern yang menyeluruh.

d. Comprehensive system of internal control.

Terselenggaranya sistem pengendalian intern Bank yang

The implementation of the Bank’s effective and reliable

handal dan efektif menjadi tanggung jawab dari seluruh

internal control system becomes the responsibility of the

satuan kerja operasional dan satuan kerja pendukung serta

entire operational and supporting unit, as well as Internal

Satuan Kerja Audit Intern. Dalam melaksanakan sistem

Audit Working Unit. In applying an effective internal control

pengendalian intern secara efektif dalam penerapan

system to the implementation of the Risk Management, the

Manajemen Risiko, Bank mengacu pada kebijakan dan

Bank refers to the policies and procedures that have been

prosedur yang telah ditetapkan dimana penerapan prinsip

set, in which the four eyes principle is to be adequately and

pemisahan fungsi (four eyes principle) harus memadai dan

consistently applied.

dilaksanakan secara konsisten. 2. PENGUNGKAPAN MENGENAI PENERAPAN MANAJEMEN

2. SPECIFIC DISCLOSURE OF THE BANK’S RISK MANAGEMENT

RISIKO BANK SECARA KHUSUS

IMPLEMENTATION

a. Risiko Kredit

a. Credit Risk

1) Pengungkapan Umum

1) General Disclosure

Penerapan manajemen risiko untuk risiko kredit

Risk management implementation for credit risk

Dalam upaya menjaga risiko kredit yang melekat pada

In an effort to maintain the credit risk inherent in the Bank’s

kegiatan usaha Bank agar tetap terkendali pada batas

business activities, which are controllable and acceptable with

yang dapat diterima serta masih memberikan keuntungan,

profit contribution, the Bank has set the guideline that includes

Bank berpedoman kepada termasuk namun tidak terbatas

but not limited to Credit Policy and Credit Risk Management

pada Kebijakan Perkreditan dan Kebijakan Manajemen

Policy set by the Board of Directors with the approval of the

Risiko Kredit yang ditetapkan oleh Direksi dengan

Board of Commissioners, wherein the segregation of duty and

persetujuan Dewan Komisaris, dimana pemisahan fungsi

four eyes principle have been well implemented in the process

kerja (segregation of duty) dan four eyes principle telah

of lending to each relevant unit.

diimplementasikan dengan baik dalam proses pemberian kredit untuk masing-masing unit terkait.

238

Aktivitas dari eksposur risiko kredit Bank yang signifikan

Activities of the Bank’s significant credit risk exposures come

berasal dari transaksi pemberian kredit yang mencapai

from lending transactions that have reached approximately

kurang lebih 70% dari total asset Bank, sehingga strategi

70% of the Bank’s total assets, Thus, credit risk management

manajemen risiko kredit lebih difokuskan untuk mengelola

strategy is more focused on managing the provision of credit


pemberian kredit agar dapat mengoptimalkan pendapatan

in order to optimize revenue, yet staying in comformity with

namun tetap berdasarkan Prinsip Kehati-hatian dalam

the banking prudent principles.

pemberian kredit. Bank telah menetapkan limit yang diperlukan untuk

The Bank has set limits necessary to manage the concentration

mengelola risiko konsentrasi kredit seperti limit eksposur

of credit risk as exposure limits for each of the economic sectors

untuk masing-masing sektor ekonomi yang direview 2 kali

that reviewed two times a year, as well as soft limit set by

dalam setahun dan juga penetapan soft limit terhadap

Bank Indonesia, which is in accordance with Bank Indonesia

limit yang telah ditetapkan oleh Bank Indonesia sesuai

regulation on Maximum Limit of Credit Provision.

peraturan Bank Indonesia mengenai Batas Maksimum Pemberian Kredit. Untuk mengukur risiko kreditnya, Bank menggunakan

To measure the credit risk, the Bank uses the standard

metode pendekatan standar, pengukuran ini menggunakan

approach method. This measurement uses the concept of

konsep Risiko Kredit yang ditetapkan dalam Basel II dimana

Credit Risk set in the Basel II, in which credit risk is measured

risiko kredit diukur berdasarkan eksposur yang memiliki

based on the exposure with external rank.

peringkat eksternal.

Definisi dari tagihan yang telah jatuh tempo mengacu

Definition of the bill that is due refers to the Bank Indonesia

kepada Surat Edaran Bank Indonesia No. 13/ 6/ DPNP perihal

Circular Letter No. 13/6/DPNP on the Guideline of Weighted

Pedoman Perhitungan Aset Tertimbang Menurut Risiko

Assets Calculation in conformity with Risk and Credit Risk

untuk Risiko Kredit dengan Menggunakan Pendekatan

using Standard Approach, which is bills with more than 90

Standar, yaitu tagihan yang telah jatuh tempo lebih dari 90

days overdue, either for principal or interest payment. As

hari, baik atas pembayaran pokok dan/ atau pembayaran

for the bills with decreasing value is those with the objective

bunga, sedangkan tagihan yang mengalami penurunan

evidence of loss due to the occurrence of one or more adverse

nilai adalah tagihan yang terdapat bukti obyektif kerugian

events, which have the impact to cash flows and can be

akibat terjadinya satu atau lebih peristiwa yang merugikan

reliably estimated.

yg berdampak pada estimasi arus kas yang akan datang yang dapat diestimasi secara andal Pendekatan

yang

digunakan

untuk

pembentukan

The approach used for the formation of Allowance for

Cadangan Kerugian Penurunan Nilai (CKPN) kolektif

Impairment Losses (CKPN) applies migration method, from

menggunakan metode migrasi dari Probability of Default

Probability of Default (PD) using the five-year data to Loss

(PD) menggunakan data 5 tahun, lalu Loss Given Default

Given Default using data recovery rate based on the Bank’s

menggunakan data recovery rate berdasarkan data historis

historical data within the last five years as well as Loss

Bank 5 tahun terakhir, serta Loss Identification Period

Identification Period which is the time the Bank needs to

yang merupakan waktu yang diperlukan oleh Bank untuk

identify the incidence of losses. Meanwhile, the individual

mengidentifkasi adanya kejadian kerugian. Sedangkan,

Allowance for Impairment Losses uses future cash flows

untuk CKPN individual dibentuk dengan menggunakan

discounted at initial effective interest rate.

arus kas masa mendatang yang didiskonto menggunakan suku bunga efektif awal dari kredit. 2) Pengungkapan risiko kredit dengan pendekatan standar

2) Disclosure of credit risk with the standard approach

Peringkat yang digunakan dalam menghitung Aktiva

Rating used in calculating Risk Weighted Assets (RWA) for

Tertimbang Menurut Risiko (ATMR) untuk risiko kredit

credit risk is the latest rating issued by rating agencies that

adalah peringkat terkini yang dikeluarkan oleh lembaga

are recognized by Bank Indonesia, as in accordance with Bank

pemeringkat yang diakui oleh Bank Indonesia sesuai

Indonesia stipulation that governs matters related to rating.

ketentuan Bank Indonesia yang mengatur mengenai lembaga pemeringkat dan peringkat yang diakui Bank Indonesia. 2013 Annual Report • PT Bank Resona Perdania

239

Berdasarkan posisi laporan per 31 Desember 2013, kategori

Based on the report as of December 31, 2012, the Bank’s

portfolio Bank yang menggunakan peringkat hanya

portfolio categories that have external rating only could be

ditemukan pada Tagihan kepada Bank dan Tagihan kepada

found for Claims on Bank and Claims on corporation.

korporasi.

Lembaga pemeringkat yang digunakan sesuai ketentuan

Rating agencies used is those that are in accordance with

Bank Indonesia yang mengatur mengenai lembaga

Bank Indonesia stipulation that governs matters related

pemeringkat dan peringkat yang diakui Bank Indonesia,

to rating. They are international rating agencies, namely;

yaitu lembaga pemeringkat internasional; Standard and

Standard and Poor’s (S & P), Moody’s Investors Service and

Poor’s (S&P), Moody’s Investor Service dan Fitch Ratings,

Fitch Ratings, while for local rating agencies, they are PT. The

sedangkan untuk lembaga pemeringkat lokal, yaitu; PT.

Securities Indonesia (Pefindo), PT. Fitch Ratings Indonesia and

Pemeringkat Efek Indonesia (Pefindo), PT. Fitch Ratings

ICRA Indonesia.

Indonesia dan ICRA Indonesia.

Untuk risiko kredit pihak lawan (Counterparty Credit Risk),

For Counterparty Credit Risk, the Bank’s exposure only comes

eksposur Bank hanya berasal dari transaksi derivatif saja.

from derivative transactions.

3) Pengungkapan Mitigasi risiko kredit dengan menggunakan pendekatan standar

3) Disclosure of Credit Risk mitigation by using Standardized Approach

Dalam kebijakan Bank mengenai agunan utama yang

According to the Bank’s policy on primary collateral

diterima, Bank dapat menerima agunan diantaranya tanah

received, the Bank may accept collateral including land

dan bangunan, mesin-mesin, peralatan, blokir rekening

and building, machinery, equipment, blocked account and

dan juga standby lc, namun dalam hal mitigasi risiko kredit

standby lc. However, in terms of credit risk mitigation and

dan juga mengedepankan prinsip kehati-hatian yang

the implementation of banking prudent principles, the Bank

tinggi, Bank hanya mengakui jaminan yang setara dengan

only recognizes collateral equivalent to cash collateral as the

jaminan tunai sebagai pengurang dari eksposur risiko

reduction of credit risk exposure, such as blocked account and

kredit, seperti blokir rekening dan juga standby lc.

standby lc.

Nilai jaminan yang diakui tersebut harus tidak boleh lebih

The value of the collateral must not be higher than the Bank’s

besar dari eksposur kredit yang Bank miliki, serta jangka

credit exposure, and the collateral period must be at least

waktu dari jaminan tersebut minimal harus sama dengan

equal to the period of the credit exposure.

jangka waktu eksposur kredit. Sesuai dengan pasal 35 PBI no. 14/15/PBI/2012 aktiva

Based on Article 35 of Bank Indonesia Regulation no. 14/15/

produktif diatas Rp. 5,000,000,000.- (Lima Milyar Rupiah)

PBI/2012, earning assets above Rp 5,000,000,000. - (Five

secara prinsip penilaian agunan harus dilakukan oleh penilai

Billion Rupiah) in principle appraisal must be performed by

independen untuk agunan tanah, bangunan dan juga

an independent appraiser for land mortgage, building and

mesin-mesin. Bank juga melakukan revaluasi agunan untuk

machinery. The Bank also regularly conducts revaluation of

memastikan apakah ada perubahan-perubahan antara data

the collateral to ensure whether there are changes between

yang ada dengan kenyataan yang ada di lokasi agunan,

the existing data with the factual value in the location of

seperti peningkatan, penurunan, perkembangan lokasi serta

collateral, such as an increase/ decrease in the value of

perubahan lingkungan yang dilakukan secara berkala.

the collateral, the development of the location, as well as environmental changes.

Berdasarkan data posisi 31 Desember 2013, pihak pemberi

Based on data as of December 31, 2013, standby lc given more

garansi (standby lc) lebih banyak diberikan oleh perusahaan

by the Bank’s parent company, which is Resona Japan whose

induk dari Bank, yaitu Resona Jepang yang memiliki

investment grade rated A2 by Moody’s.

peringkat investment grade, yaitu A2 dari Moody’s.

240


Dari total IDR 548 miliar untuk agunan tunai dan garansi

From total Rp 548 billion for the Bank’s cash collateral

yang Bank gunakan dalam teknik mitigasi risiko kredit,

and guarantees that Bank used for credit risk mitigation

ada sebanyak 69% yang terkonsentrasi pada bobot risiko

techniques, there was 56% is concentrated in the 0% risk

sebesar 0% dan sisanya terkonsentrasi pada bobot risiko

weight, and the remaining is concentrated in the risk weight

20% dan 50% dengan porsi untuk masing-masing bobot

of between 20% and 50% with portion for each risk weight

risiko sebesar 13% dan 18%.

accounted for 19% and 25%, respectively.

4) Pengungkapan Sekuritisasi Aset

4) Disclosure of Asset Securitization

Bank tidak memiliki eksposur sekuritisasi aset.

The Bank does not have the asset securitization exposure.

b. Risiko Pasar

b. Market Risk

1) Pengungkapan risiko pasar dengan menggunakan Metode

1) Disclosure of market risk with the standard approach

Standar

Penerapan manajemen risiko untuk risiko pasar

Risk Management Implementation for Market Risk

Pengelolaan transaksi yang mengandung Risiko Pasar

The management of transaction that contains of Market Risk

merupakan tanggung jawab dari Bagian Treasury dan

is the responsibility of Treasury Division and monitored by Risk

dimonitor oleh Bagian Manajemen Risiko.

Management Division.

Proses Pembentukan Limit, simulasi volatilitas, dan

Limit formation process, simulated volatility, and the use of

penggunaan data pasar harus diverifikasi terlebih dahulu

market data must be first verified by the Risk Management

oleh bagian Manajemen Risiko. Kondisi-kondisi atas risiko

Division. Conditions on the market risk, whether from interest

pasar baik dari tingkat suku bunga maupun nilai tukar

rate or exchange rate, discussed on a regular basis through the

dibahas dan didiskusikan secara berkala melalui Komite

Asset and Liability Management Committee.

Aset dan Kewajiban (Asset and LiabilityManagement)

Dalam mengelola risiko pasar, Bank menetapkan strategi

In managing market risk, the Bank has established a strategy

dimana instrument keuangan yang dimiliki oleh bank

in which the financial instruments the Bank possesses are

dikelompokkan berdasarkan sifat instrument. Selain itu

grouped based on the nature of the instruments. In addition,

terkait posisi trading book, bank hanya menggunakan

related to trading book position, the Bank only uses the

posisi tersebut dalam rangka mengcover posisi nasabah.

position to cover customer’s position. The portfolio of market

Adapun portofolio dari pengelolaan risiko pasar mencakup:

risk management includes: (1) Interest Rate Risk in the Trading

(1) Risiko Suku Bunga pada Trading Book, (2) Risiko Nilai

Book, (2) Foreign Exchange Risk and (3) Interest Rate Risk in

Tukar, serta (3) Risiko Suku Bunga pada Banking Book.

the Banking Book.

Bank secara konsisten mengelompokkan portofolio yang

The Bank consistently groups its portfolio into categories of

dimiliki kedalam kategori trading, available for sale, maupun

trading, available for sale, or hold to maturity, which intended

hold to maturity, yang dimaksudkan untuk memudahkan

to facilitate the calculation of interest rate risk in the banking

perhitungan risiko suku bunga pada banking book.

book.

(1) Risiko Suku Bunga pada Trading Book diukur

(1) Interest Rate Risk in the Trading Book is measured using

menggunakan metode historical simulation, sementara

historical simulation method. Meanwhile, the quantitative

penetapan

determination of parameters obtained from the use of risk

parameter

kuantitatif

diperoleh

dari

penggunaan pengukuran risiko dan dianalisa secara

measurement that analyzed periodically.

berkala. (2) Risiko Nilai Tukar dianalisa secara berkala, dan dilakukan

(2) Foreign

Exchange

Risk

analyzed

periodically

with

konsolidasi terhadap posisi terbuka secara bersih dari

consolidation conducted on the net open position of the open

posisi terbuka yang dimiliki serta dilakukan penetapan

position held, as well as consistently setting internal limit


241

limit internal untuk Posisi Devisa Netto secara konsisten

for Net Open Position to avoid the overlimit. This is done on

untuk mencegah terjadinya pelampauan batas yang

a daily basis for every 30 minutes during Treasury’s working

telah ditetapkan. Hal ini dilakukan secara harian selama

hours.

setiap 30 menit selama jam kerja Treasury. (3) Pada Risiko Suku Bunga pada Banking Book, Bank

(3) In the Interest Rate Risk in the Banking Book, the Bank sets

menetapkan perlakuan atas instrument yang tidak

the treatment of instruments that do not have a time period,

memiliki jangka waktu berdasarkan data historis yang

based on the historical data, of 5 (five) years the longest.

dimiliki paling lama 5 (lima) tahun. 2) Pengungkapan risiko pasar dengan menggunakan Metode

2) Disclosure of market risk with the internal model approach

Internal Dalam menghitung Risiko Pasar untuk kebutuhan

In calculating the market risk for the need of reporting

pelaporan Kewajiban Penyediaan Modal Minimum, Bank

the Capital Adequacy, the Bank uses standard method in

menggunakan Metoda Standar sesuai ketentuan Bank

accordance with Bank Indonesia stipulation. However, for

Indonesia. Namun untuk kebutuhan internal, dan untuk

internal need, and to anticipate the future banking policy, the

mengantisipasi kebijakan perbankan dimasa datang, Bank

Bank also learns and develops internal model that uses VaR

juga mempelajari dan mengembangkan model internal

(Value at Risk) approach.

yang menggunakan pendekatan VaR (Value at Risk).

Portofolio trading book yang Bank miliki hanya berasal dari

Portfolio of trading book that Bank had only coming from

transaksi derivatif dari jual beli valuta asing.

derivative transactions for buying and selling foreign exchange.

Bank juga menjalankan metode stress testing untuk

The Bank also runs stress-testing method to estimate and

memperkirakan dan mengantisipasi timbulnya risiko pasar

anticipate market risk emerged as a result of the volatility

sebagai akibat dari volatilitas yang terjadi baik dari risiko

from both interest rate risk and exchange rate risk.

suku bunga maupun risiko nilai tukar.

Stress testing dilakukan oleh Bank dengan menggunakan

In conducting stress testing, the Bank uses standardized shock

standardized shock market, yaitu kenaikan/penurunan

market, which is the increase / decrease in parallel or non-

indikator pasar secara paralel atau non-paralel, seperti

parallel market indicators, such as the change of interest rate

perubahan nilai suku bunga atau perubahan nilai tukar.

or the change of foreign exchange currency. Stress testing is

Stress testing dilakukan minimal setiap triwulan.

conducted at least once every quarter.

Selain stress testing, Bank juga melakukan backtesting untuk

Besides stress testing, the Bank also conducts back testing to

menguji model perhitungan VaR yang diimplementasikan

trial VaR calculation model the Bank implements. This is to

oleh bank. Hal ini guna memastikan bahwa metode

ensure that the measurement method on the market risk run

pengukuran atas risiko pasar yang dijalankan oleh Bank

by the Bank is still valid with acceptable calculation. Method of

masih tetap valid dan dapat diterima hasil perhitungannya.

approaching by comparing Daily VaR with actual profit/loss

Adapun pendekatan yang dilakukan adalah dengan

or using hypothetical Profit/Loss as stated in Bank Indonesia

membandingkan VaR harian dengan laba/ rugi aktual harian

Regulation.

ataupun menggunakan laba/ rugi hipotesis sebagaimana disebutkan dalam peraturan Bank Indonesia c. Risiko Operasional

c. Operational Risk

Penerapan manajemen risiko untuk risiko operasional Bagian

242

Manajemen

Risiko

bertanggung

Risk management implementation for operational risk untuk

Risk Management division is responsible for comprehensively

mengelola risiko operasional secara komprehensif, sementara

managing operational risk in a comprehensive manner, while


jawab

Seksi Administrasi Proses yang merupakan sub dari Bagian

Process Administration Section as the subdivision of Risk

Manajemen Risiko, melakukan review berkala atas setiap

Management periodically conducts a review on every procedure

prosedur dan melakukan perbaikan kontrol. Bagian/Seksi

to make improvements. The related section does a review

terkait melakukan review yang memerlukan perubahan

that requires immediate change on a procedure to meet new

segera atas suatu prosedur untuk memenuhi ketentuan baru

regulations se tby the regulator, and submits the change request

yang ditetapkan oleh regulator dan mengajukan permintaan

to the Process Administration Section.

perubahan kepada Seksi Administrasi Proses. Sistem pelaporan ke Direksi mengenai risiko operasional dari

The reporting system to the Board of Directors concerning

Bagian Manajemen Risiko dilakukan dan dievaluasi secara

operational risk of the Risk Management Division is regularly

berkala.

conducted and evaluated.

Laporan yang disampaikan ke direksi adalah Laporan Profil

Reports submitted to the Board of Directors are Report on

Risiko Operasional, Laporan atas kejadian/kerugian risiko

Operational Risk Profile, Report on the events/ serious loss due to

operasional yang bersifat serius, serta Laporan yang terkait

operational risk, Report on annual operational risk related events.

kejadian risiko operasional tahunan. Bank Resona Perdania mengidentifikasi risiko operasional yang

Bank Resona Perdania identifies operational risk inherent in all

melekat pada seluruh aktivitas fungsional, seluruh proses dan

functional activities, processes and information systems due to

sistem informasi baik yang disebabkan karena faktor eksternal

both external and internal factors.

maupun internal. PT Bank Resona Perdania memetakan 4 faktor utama penyebab

PT Bank Resona Perdania has mapped four main factors of

risiko operasional yang menjadi pilar dalam pemetaan

operational risk cause that have become the pillars in mapping

program-program pengelolaan risiko operasional sebagai

the following operational risk programs, namely: human error,

berikut: kesalahan manusia, kesalahan proses, kegagalan

process error, system and infrastructure failures, as well as external

sistem dan infrastruktur, serta faktor eksternal.

factor.

Pengukuran pembebanan modal untuk antisipasi risiko

Capital charge measurement to anticipate the overall operational

operasional secara keseluruhan dilakukan oleh Bagian

risks is undertaken by Risk Management Division. The calculation

Manajemen Risiko. Perhitungan ATMR untuk Risiko Operasional

of riskweighted assets for operational risk in the CAR computation

dalam perhitungan KPMM dilakukan dengan menggunakan

uses Basic Indicator Approach.

Basic Indicator Approach. PT Bank Resona Perdania berupaya untuk selalu mengembangkan

PT Bank Resona Perdania is always endeavored to develop

teknik mitigasi risiko operasional yang tertuang dalam kebijakan

operational risk mitigation technique set in the policies or

atau prosedur mengenai hal tersebut sesuai dengan fokusnya.

procedures based on the focus. Risk identification is done through

Identifikasi risiko dilakukan melalui mekanisme pelaporan risiko

the mechanisms of operational risk report and operational risk

operasional dan operational risk control self assessment. Kedua

control self assessment. Both mechanisms lead to an action plan

mekanisme ini akan menghasilkan action plan untuk memitigasi

to mitigate and prevent risks.

dan mencegah risiko. d. Risiko Likuiditas

d. Liquidity Risk

Penerapan manajemen risiko untuk risiko likuiditas

Risk management implementation for liquidity risk

Pengelolaan likuiditas harian merupakan tanggung jawab

Daily liquidity management is the responsibility of Treasury

dari Bagian Treasury dimana seluruh bagian/seksi terkait yang

Division, wherein all related sections whose activities of

memiliki aktifitas transaksi/produk yang dapat mempengaruhi

transactions/products can give the impact to liquidity condition

kondisi likuiditas wajib melaporkannya kepada Bagian Treasury

are obliged to report to Treasury Division in a timely and accurate

secara tepat waktu dan akurat.

manner.


243

Kondisi likuiditas dibahas dan didiskusikan secara berkala

Liquidity conditions are regularly discussed (every month) through

(setiap bulan) melalui Komite Aset dan Kewajiban (Asset and

Asset and Liability Committee- ALCO, and if required, Liquidity Risk

Liability Committee-ALCO) dan apabila diperlukan dapat

Committee meeting may be held in the event that the liquidity has

diadakan Liquidity Risk Committee Meeting jika kondisi

the tendency to decrease and approach the minimum normal

likuiditas cenderung menurun dan mendekati batas minimum

condition, or other matters that need the Bank’s immediate

kondisi normal atau terdapat hal-hal lain yang perlu menjadi

attention including significant information that may affect the

perhatian dari bank sesegera mungkin, termasuk adanya

liquidity conditions, such as issues in general market conditions,

informasi signifikan yang dapat mempengaruhi kondisi

crises in other countries, and more.

likuiditas, seperti issue kondisi pasar secara umum, krisis di negara lain, dan lain-lain. Selain itu, Bagian Risk Management, Bagian Treasury dan

In addition, Risk Management Division, Treasury Division and

Bagian Marketing secara intensif melakukan pemantauan

Marketing Division intensively monitor the Bank’s liquidity

terhadap likuiditas Bank terkait dengan funding dan lending

associated with the Bank’s upcoming funding and lending.

yang Bank akan lakukan. Pemantauan Risiko Likuiditas yang dilakukan oleh bank

Liquidity Risk monitoring by the Bank always heeds early warning

senantiasa memperhatikan indikator peringatan dini untuk

indicator to determine the potential increase in Liquidity Risk. The

mengetahui potensi peningkatan Risiko Likuiditas. Bagian

Risk Management Division drafts guideline containing emergency

Manajemen Risiko menyusun pedoman yang berisi tingkatan

liquidity levels, strategies implemented at each stage of the

tahap likuiditas darurat serta strategi yang dilakukan pada

guideline referring to the trend of each of indicators contained in

masing-masing tahap Pedoman tersebut mengacu dari trend

the Liquidity Risk Index, and the benchmark of each stage based

masing-masing indikator yang terdapat dalam Index Risiko

on available fund of the results of stress testing.

Likuiditas, dan tolak ukur masing-masing tahap berdasarkan available fund hasil stress testing. Bank mengembangkan paramater profil Risiko Likuiditas yang

The Bank develops a comprehensive parameter of Liquidity Risk

komprehensif dan dapat menangkap risiko-risiko yang melekat

profile that can get the risks inherent in the Bank’s all activities and

pada seluruh aktifitas dan produk bank. Alat pengukuran Risiko

products. The Liquidity Risk tools include:

Likuiditas tersebut meliputi: 1. Rasio Likuiditas

1. Liquidity Ratio

2. Profil Maturitas

2. Maturity Profile

3. Proyeksi Arus Kas

3. Cash Flow Projection

4. Stress Testing

4. Stress Testing

e. Risiko Hukum

e. Legal Risk

Penerapan manajemen risiko untuk risiko hukum

Risk management implementation for legal risk

Bagian

Manajemen

Risiko

bertanggung

jawab

untuk

Risk Management Division is responsible for managing legal risk

mengelola risiko hukum secara komprehensif, termasuk

in a comprehensive manner, including creating and applying

sidalamnya dalam hal membuat dan menerapkan metode

method to identify, measure and control/reduce every legal risk by

untuk mengidentifikasi, mengukur dan mengendalikan/

collaborating with Legal Unit.

mengurangi setiap risiko hukum dengan bekerja sama dengan Unit Legal. Dalam

244

menjalankan

fungsi-nya

secara

dalam

In effectively executing its functions in the legal risk control, Legal

pengendalian risiko hukum, Unit Legal sebagai satuan kerja/

Unit unit as a working unit oversees the law, periodically reviews

fungsi yang membawahi bidang hukum, harus melakukan

contracts and agreements between the Bank and other parties

review secara berkala terhadap kontrak dan perjanjian antara

by reevaluating for the validity check of the rights in the contracts


efektif

Bank dengan pihak lain dengan cara melakukan penilaian

and agreements, as well as ensuring accuracy, completeness

kembali untuk mengecek validitas hak dalam kontrak dan

and integrity of reports and management information system

perjanjian, serta memastikan adanya akurasi, kelengkapan

especially in relation to legal risk, such as the use of legal sheet, etc.

dan integritas laporan serta system informasi manajemen khususnya

mengenai

risiko

hukum,

misalnya

melalui

penggunaan legal check sheet dll. f. Risiko Stratejik f. Strategic Risk Penerapan manajemen risiko untuk risiko stratejik

Risk management implementation for strategic risk

Dalam hal penerapan manajemen risiko stratejik, setiap bagian/

In the implementation of strategic risk management, every

seksi tanpa terkecuali terlibat dalam mengidentifikasi risiko

division/section is involved in identifying the strategic risks within

stratejik yang terjadi dalam lingkup bagian/ seksi-nya masing-

their divisions/ sections, wherein Planning Division is in charge of

masing dimana Bagian Planning bertanggung jawab untuk

coordinating each event of any such strategic risk.

mengkordinasikan dari setiap kejadian risiko stratejik tersebut. Sistem pelaporan kepada Direksi mengenai analisa risiko

The reporting system to the Board of Directors regarding strategic

stratejik dilakukan oleh Bagian Manajemen Risiko dan harus

risk analysis is carried out by the Risk Management Division and

dijaga hasil analisanya serta dievaluasi secara berkala.

the result must be maintained and evaluated periodically.

Proses identifikasi atas risiko stratejik dilakukan oleh Bank

Strategic risk identification process is carried out by the Bank in

dalam perumusan rencana kerja dan laporan realisasi rencana

the formulation of the work plan and realization report of the

kerja Bank yang akan disampaikan ke Bank Indonesia, dalam

Bank’s work plan to be submitted to Bank Indonesia. In drafting

penyusunannya Bank mengumpulkan data-data atas setiap

the submission, the Bank collects data of each of the certain

aktivitas fungsional tertentu, sebagai contoh dari aktivitas

activities, for example from credit activities (the provision of credit

perkreditan (penyediaan dana kepada nasabah Bank), aktivitas

to the Bank’s customers), treasury activities (fund collection for

treasury (pengumpulan dana untuk kegiatan operasional Bank

the Bank’s operational activity and other activities), new product

dan kegiatan lainnya), perencanaan produk baru, investasi,

planning, investment, operation and service.

operasional dan jasa. Dengan melakukan analisa SWOT (Strength, Weakness,

Through the analysis of SWOT (Strength, Weakness, Opportunities,

Opportunities, Threat), Bank dapat melakukan identifikasi

Threat), the Bank is able to identify its strengths and weaknesses.

terhadap kekuatan dan kelemahan yang dimiliki. Potensi risiko

The potential risks the Bank will face can also be identified by

yang akan dihadapi oleh Bank juga dapat diidentifikasi dengan

looking at the existing opportunities and threats. This parameter

melihat kesempatan dan ancaman yang ada. Parameter ini

can describe the potential gains or losses that the Bank will face

dapat menggambarkan potensi keuntungan atau kerugian

in the future.

yang akan dihadapi oleh Bank di masa yang akan datang. Metode pengukuran risiko stratejik dilakukan secara kuantitatif

Strategic risk measurement method is carried out in a quantitative

maupun kualitatif yang disesuaikan dengan jenis, skala dan

and qualitative manner tailored to the type, scale and complexity

kompleksitas kegiatan usaha. Pengukuran dilakukan terhadap

of business operations. The measurement is taken on activities

aktivitas yang tidak sesuai dengan rencana bisnis secara internal

that are not in accordance with the business plan, be it internal or

dan juga aktivitas eksternal yang dapat merugikan Bank.

external activities that have the potential to harm the Bank.

Hasil

untuk

Results of measuring loss / risk are used to enhance the quality

meningkatkan kualitas manajemen risiko, memantau risiko

pengukuran

kerugian/risiko

digunakan

of risk management, monitor strategic risk monitoring, improve

stratejik, dan memperbaiki kegiatan dalam pekerjaan masing-

activities in their respective works, and improvise the business

masing serta untuk melakukan improvisasi dalam penetapan

plan set for the next period.

rencana bisnis untuk periode selanjutnya.


245

g. Risiko Kepatuhan

g. Compliance Risk

Penerapan manajemen risiko untuk risiko kepatuhan Semua

karyawan

tanpa

terkecuali

terlibat

Risk management implementation for compliance risk. dalam

All employees are involved in identifying compiance risk events

mengidentifikasi peristiwa risiko kepatuhan yang terjadi dalam

in their Division/Branch/ Section, wherein compliance officer is

lingkup Bagian/Cabang/Seksi-nya masing-masing dimana

responsible for every compliance risk event in their respective

compliance officer bertanggung jawab atas setiap kejadian

Division/Branch/Section.

risiko kepatuhan pada Bagian/Cabang/Seksi-nya masingmasing. Satuan Kerja Kepatuhan (selanjutnya disebut sebagai “Bagian

Compliance Unit (hereinafter referred to as ”Compliance Division”)

Kepatuhan”) bertanggung jawab untuk mengelola risiko

is responsible for managing compliance risk, except that the

kepatuhan, kecuali kewajiban untuk mengkaji ulang Kebijakan

obligation to review the Compliance Risk Management Policy is

Manajemen Risiko Kepatuhan ini dilakukan oleh Bagian

conducted by the Risk Management Division.

Manajemen Risiko. Sistem pelaporan kepada Direksi mengenai analisa risiko

The reporting system to the Board of Directors on compliance

kepatuhan dari Bagian Manajemen Risiko dijaga dan

risk analysis of Risk Management Division is maintained and

hasil analisanya dievaluasi secara berkala. Direktur yang

the result is periodically evaluated. The director in charge of

membawahkan Fungsi Kepatuhan memiliki peranan penting

Compliance Function has an important role in Risk Management

dalam Manajemen Risiko untuk Risiko Kepatuhan dengan

for Compliance Risk with responsibility at least as stipulated in

tanggung jawab paling kurang sebagaimana diatur dalam

the applicable laws and regulations on the implementation of the

ketentuan yang berlaku mengenai pelaksanaan fungsi

compliance functions of commercial bank.

kepatuhan Bank umum Strategi manajemen Risiko disusun untuk memastikan bahwa

Risk management strategy is designed to ensure that the Bank’s

eksposur Risiko Bank dikelola secara terkendali sesuai dengan

risk exposure is managed in a internal policies, procedures and

kebijakan, prosedur intern Bank serta peraturan perundang-

applicable laws and regulations as well as other provisions. The

undangan

principles such as: Oriented Long-Term, Comprehensive Control

dan

ketentuan

lain

yang

berlaku.Strategi

Manajemen Risiko bank memiliki prinsip-prinsip umum

and Risk Management, and Capital Adequacy.

seperti : Berorientasi Jangka Panjang, Komprehensif dalam Pengendalian dan Pengelolaan Risiko, serta Kecukupan Modal. Pemantauan Risiko Kepatuhan dilakukan oleh Unit Kepatuhan

Compliance Risk Monitoring is conducted by Compliance Unit

dan Bagian Manajemen Risiko, dimana Bagian Kepatuhan

and Risk Management Risk, where in Compliance Division

melakukan pemantauan atas implementasi Manajemen risiko

monitors and implements compliance risk management in every

kepatuhan disetiap Unit/Seksi/Bagian dan melaporkan hasilnya

Unit/Section/Division and repors the result to Risk Management

kepada Bagian Manajemen Risiko. Pemantauan dilakukan

Division. Monitoring is done to the overall risk exposure/ position,

terhadap posisi/eksposur risiko secara keseluruhan, maupun

or functional activities by related Unit/Section/Division under

per aktvitas fungsional oleh Unit/Seksi/Bagian terkait dibawah

the coordination of Compliance Unit. For instance, monitoring of

koordinasi oleh Unit Kepatuhan. Misalnya, pemantauan atas

compliance with the Credit Agreement, compliance to the limit,

kepatuhan terhadap Perjanjian Kredit, kepatuhan terhadap

and others reported by related Section/Division.

limit, dan lain-lain yang dilaporkan oleh Seksi/Bagian terkait. Bagian Audit bertindak sebagai fungsi audit akan melakukan

Audit Division acts as audit function to check the implementation

pemeriksaan terhadap implementasi risiko kepatuhan di setiap

of compliance risk in every Section/Division, and Risk Management

Seksi/Bagian dan Bagian Manajemen Risiko akan melaporkan

Division will report the compliance risk profile to the management,

profil risiko kepatuhan kepada Manajemen termasuk menindak

including the follow-up on the findings by the Audit Section.

lanjuti temuan dari Bagian Audit.

246


h. Risiko Kepatuhan

h. Compliance Risk

Penerapan manajemen risiko untuk risiko reputasi

Risk management implementation for reputation risk

Bagian Planning mencatat dan menatausahakan setiap

Planning Division records and administers every event associated

kejadian yang terkait dengan risiko reputasi termasuk jumlah

with reputation risk including the potential loss resulted from

potensi kerugian yang diakibatkan kejadian dan melakukan

the number of events, potential losses. Meanwhile, customer

analisa untuk memperkirakan potensi kerugian pada bank.

complaint data is administered by the Customer Communications

Sementara data keluhan nasabah diadministrasikan oleh Seksi

Section and monitored by the Planning Section. Reputation Risk

Komunikasi Nasabah dan dimonitor oleh Bagian Planning.

reporting is submitted periodically to the Board of Directors for the

Pelaporan mengenai Risiko Reputasi kepada Dewan Direktur

evaluation purpose.

secara berkala untuk keperluan evaluasi. Sebagai

Bank

As a form of reputation risk control program, the Bank refers to the

berpedoman pada kebijakan dan prosedur tertulis yang

bentuk

pengendalian

risiko

reputasi,

written policies and procedures that comply with the principles

memenuhi prinsip-prinsip transparansi dan peningkatan

of transparency and the enhancement of quality service for

kualitas pelayanan nasabah dan stakeholders lainnya dalam

customers and stakeholders in order to control reputation risk.

rangka mengendalikan risiko reputasi. Bank juga menerapkan

The Bank also implements appropriate communication policies to

kebijakan komunikasi yang tepat dalam rangka menghadapi

deal with negative news/ publications or avoid counterproductive

berita/ publikasi yang bersifat negatif atau pencegahan

information by implementing an effective strategy of media use to

informasi yang cenderung kontraproduktif, antara lain dengan

counter negative publications.

cara menerapkan strategi penggunaan media yang efektif untuk mengcounter pemberitaan negatif. Sistem pengendalian internal risiko reputasi dilakukan dengan

The internal controlling system of the reputation risk is done

bekerjasama antara Bagian Planning dan Bagian Manajemen

through the collaboration of Planning Division and Risk

Risiko.

Management Division. Controlling is carried out using a risk

Pengendalian

dilakukan

dengan

menggunakan

checksheet penilaian risiko dari Bagian Manajemen Risiko.

assessment check sheet from the Risk Management Division.

Bank juga menerapkan strategi mitigasi bank, yang dalam hal

The Bank also implements a banking mitigation strategy, which

ini berupa perbaikan prosedur secara terus menerus dengan

is in this case a continuous improvement of the procedures by

mempertimbangkan risiko, kepatuhan dan pelayanan kepada

considering risk, compliance and customer service. This is an

nasabah. Pencegahan ini merupakan hal penting dan harus

important prevention that must be prioritized so as not to cause

diprioritaskan penanganannya agar tidak menimbulkan

unrest among the Bank’s customers and employees.

keresahan baik bagi nasabah maupun karyawan Bank.


247

Tabel 2.1.a. Pengungkapan Tagihan Bersih Berdasarkan Wilayah - Bank secara Individual Table 2.1.a Disclosure of Net Claims by Region - Individual Bank

No.

1

2

3

4

5

6

7

8

9

10 11

12

248

Kategori Portofolio/ Portfolio Categories Tagihan Kepada Pemerintah/ Claim to The Government Tagihan Kepada Entitas Sektor Publik/ Claim to Public Sector Entities Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional/ Claim to The Multilateral Development Banks and International Institutions Tagihan Kepada Bank/ Claim to The Bank Kredit Beragun Rumah Tinggal/ Residential Mortgage Loans Kredit Beragun Properti Komersial/ Commercial Property Mortgage Loans Kredit Pegawai/ Pensiunan/ Retired Employee Credit Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel/ Claim to Micro, Small dan Retail Portfolio Tagihan kepada Korporasi/ Claim to Corporate Tagihan yang Telah Jatuh Tempo/ Claim on past due Aset Lainnya/ Others Asset Eksposur di Unit Usaha Syariah (apabila ada)/ Exposure in Units of Sharia (when available) Total

Jakarta Jakarta

31-Dec-13 Tagihan Bersih Berdasarkan Wilayah/ Net Claim by Region Jawa Barat Jawa Tengah Jawa Timur Luar Jawa Luar Negeri West Java Central Java East Java Outside Jawa Overseas

Banten Banten

Total Total

2,516,546

-

-

-

-

-

-

2,516,546

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

400,626

-

-

-

-

-

840,985

1,241,611

-

-

-

-

-

-

-

-

12,170

-

73,020

-

26,250

275,232

-

386,672

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

5,448,767

32,007

2,567,248

270,592

533,020

857,444

-

9,709,079

43,900

-

8,446

-

-

-

-

52,347

146,568

-

-

-

-

-

-

146,568

-

-

-

-

-

-

-

-

8,568,577

32,007

2,648,714

270,592

559,270

1,132,676

840,985

14,052,823

-


No.

1

2

3

4

5

6

7

8

9

10 11

12


Jakarta Jakarta


Banten Banten

Total Total

1,955,909

-

-

-

-

-

-

1,955,909

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

509,697

-

50,024

-

-

-

612,708

1,172,430

-

-

-

-

-

-

-

-

9,638

108,208

-

-

-

37,419

-

155,264

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4,743,192

40,128

1,977,257

341,970

533,139

744,228

-

8,379,915

54,549

-

-

-

-

-

-

54,549

164,291

-

-

-

-

-

-

164,291

-

-

-

-

-

-

-

-

7,437,277

148,336

2,027,281

341,970

533,139

781,646

612,708

11,882,358


249

Tabel 2.1.a. Pengungkapan Tagihan Bersih Berdasarkan Wilayah - Bank secara Individual Table 2.1.a Disclosure of Net Claims by Region - Individual Bank

No.

1

2

3

4

5

6

7

8

9

10 11

12

250


Jakarta Jakarta


Banten Banten

Total Total

2,516,546

-

-

-

-

-

-

2,516,546

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

400,626

-

-

-

-

-

840,985

1,241,611

-

-

-

-

-

-

-

-

12,170

-

73,020

-

26,250

275,232

-

386,672

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

5,446,560

32,007

2,794,871

272,215

588,724

883,133

-

10,017,510

43,900

-

8,446

-

-

-

-

52,347

149,808

-

-

-

-

-

-

149,808

-

-

-

-

-

-

-

-

8,569,611

32,007

2,876,337

272,215

614,974

1,158,364

840,985

14,364,494

-


No.

1

2

3

4

5

6

7

8

9

10 11

12


Jakarta Jakarta


Banten Banten

Total Total

1,955,909

-

-

-

-

-

-

1,955,909

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

509,697

-

50,024

-

-

-

612,708

1,172,430

-

-

-

-

-

-

-

-

9,638

108,208

-

-

-

37,419

-

155,264

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4,720,676

53,485

2,195,048

342,578

571,447

763,405

-

8,646,640

54,549

-

-

-

-

-

-

54,549

165,692

-

-

-

-

-

-

165,692

-

-

-

-

-

-

-

-

7,416,162

161,693

2,245,072

342,578

571,447

800,824

612,708

12,150,484


251

Tabel 2.2.a. Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak - Bank secara Individual Tabel 2.2.a. Disclosure of Net Claims Based Remaining Contract Term - Individual Bank

No.

1

2

3

4 5

6

7

8

9 10 11 12

252

Kategori Portofolio/ Portfolio Categories

Tagihan Kepada Pemerintah/ Claim to The Government Tagihan Kepada Entitas Sektor Publik/ Claim to Public Sector Entities Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional/ Claim to The Multilateral Development Banks and International Institutions Tagihan Kepada Bank/ Claim to The Bank Kredit Beragun Rumah Tinggal/ Residential Mortgage Loans Kredit Beragun Properti Komersial/ Commercial Property Mortgage Loans Kredit Pegawai/ Pensiunan/ Retired Employee Credit Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel/ Claim to Micro, Small dan Retail Portfolio Tagihan kepada Korporasi/ Claim to Corporate Tagihan yang Telah Jatuh Tempo/ Claim on past due Aset Lainnya/ Others Asset Eksposur di Unit Usaha Syariah (apabila ada)/ Exposure in Units of Sharia (when available) Total

31-Dec-13 Tagihan bersih berdasarkan sisa jangka waktu kontrak/ Net Claims Based Remaining Contract Term >1 thn s.d. 3 >3 thn s.d. 5 Non< 1 tahun > 5 thn Total thn thn Kontraktual > 1 year until 3 > 3 year until 5 < 1 year > 5 years Non-Contractual Total years years 1,642,035

-

-

-

874,511

2,516,546

-

-

-

-

-

-

-

-

-

-

-

-

380,682

1,934

-

-

858,995

1,241,611

-

-

-

-

-

-

24,340

120,556

-

241,776

-

386,672

-

-

-

-

-

-

-

-

-

-

-

7,063,577

1,086,098

1,159,989

399,414

-

9,709,079

-

-

-

52,347

-

52,347

-

-

-

-

146,568

146,568

-

-

-

-

-

-

9,110,634

1,208,589

1,159,989

693,537

1,880,074

14,052,823

-


No.

1

2

3

4 5

6

7

8

9 10 11 12




-

-

-

672,666

2,516,546

-

-

-

-

-

-

-

-

-

-

-

-

337,839

260,791

-

-

573,800

1,241,611

-

-

-

-

-

-

9,638

145,626

-

-

-

386,672

-

-

-

-

-

-

-

-

-

-

-

-

5,978,851

1,236,683

1,070,120

92,285

1,976

9,709,079

-

-

54,549

-

-

52,347

-

-

-

-

164,291

146,568

-

-

-

-

-

-

7,609,571

1,643,100

1,124,669

92,285

1,412,734

14,052,823


253

Tabel 2.2.b. Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak - Bank secara Konsolidasi dengan Perusahaan Anak Table 2.2.b. Disclosure of Net Claims Based on Remaining Contract Term - Bank Consolidated with Subsidiary

No.

1

2

3

4 5

6

7

8

9 10 11 12

254




-

-

-

874,511

2,516,546

-

-

-

-

-

-

-

-

-

-

-

-

380,682

1,934

-

-

858,995

1,241,611

-

-

-

-

-

-

24,340

120,556

-

241,776

-

386,672

-

-

-

-

-

-

-

-

-

-

-

7,070,451

1,271,034

1,276,610

399,414

-

10,017,510

-

-

-

52,347

-

52,347

1,060

832

-

1,348

146,568

149,808

-

-

-

-

-

-

9,118,568

1,394,357

1,276,610

694,885

1,880,074

14,364,494

-


No.

1

2

3

4 5

6

7

8

9 10 11 12




-

-

-

672,666

1,955,909

-

-

-

-

-

-

-

-

-

-

-

-

337,839

260,791

-

-

573,800

1,172,430

-

-

-

-

-

-

9,638

145,626

-

-

-

155,264

-

-

-

-

-

-

-

-

-

-

-

-

5,942,090

1,438,240

1,172,049

92,285

1,976

8,646,640

-

-

54,549

-

-

54,549

315

-

-

-

165,377

165,692

-

-

-

-

-

-

7,573,125

1,844,657

1,226,598

92,285

1,413,819

12,150,484


255

Tabel 2.3.a. Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi - Bank secara Individual Table 2.3.a. Disclosure of Net Claims by Economic Sector – Individual Bank

No.

1 2 3 4 5 6 7

8

9 10 11

12 13 14

15

16

17

18 19 20

256

Sektor Ekonomi/ Economic Sectors

31-Dec-13 Pertanian, perburuan dan Kehutanan/ Agriculture, Hunting and Forestry Perikanan/ Fisheries Pertambangan dan Penggalian/ Mining and Quarrying Industri pengolahan/ Manufacturing Industry Listrik, Gas dan Air/ Electricity, Gas and Water Konstruksi/ Construction Perdagangan besar dan eceran/ Wholesale and Retail Trade Penyediaan akomodasi dan penyediaan makan minum/ Accommodation Providers and food and Beverage Providers Transportasi, pergudangan dan komunikasi/ Transportation, Storage and Communication Perantara keuangan/ Financial Brokers Real estate, usaha persewaan dan jasa perusahaan/ Real Estate, Rental Business, and orporate Services Administrasi Pemerintahan, pertahanan dan jaminan sosial wajib/ Public Administration, Defense nd Compulsory Social Security Jasa pendidikan/ Education Services Jasa kesehatan dan kegiatan sosial/ Health Services and Social Activities Jasa kemasyarakatan, sosial budaya, hiburan dan perorangan lainnya/ Social Services, Socio-Cultural, Entertainment and Other Individual Jasa perorangan yang melayani rumah tangga/ Households Personal Services Badan internasional dan badan ekstra internasional lainnya/ International and Extra International Agencies Kegiatan yang belum jelas batasannya/ Undefined activities Bukan Lapangan Usaha/ Not a Business Field Lainnya/ Others Total


Tagihan Kepada Pemerintah/ Claim to The Government

Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional/ Claim to The Multilateral Development Banks and International Institutions

Tagihan Kepada Entitas Sektor Publik/ Claim to Public Sector Entities

Tagihan Kepada Bank/ Claim to The Bank

Kredit Beragun Rumah Tinggal/ Residential Mortgage Loans

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,241,611

-

-

-

-

-

-

2,516,546

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2,516,546

-

-

1,241,611

-

Kredit Beragun Properti Kredit Pegawai/ Komersial/ Pensiunan/ Retired Commercial Employee Credit Property Mortgage Loans

Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel/ Claim to Micro, Small dan Retail Portfolio

Tagihan yang Telah Jatuh Tempo/ Claim on past due

Tagihan kepada Korporasi/ Claim to Corporate

Eksposur di Unit Usaha Syariah (apabila ada)/ Exposure in Units of Sharia (when available)

Aset Lainnya/ Others Asset

-

-

-

3,651

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4,777,686

43,900

-

-

-

-

-

-

-

-

-

71,363

-

-

121,258

-

-

-

-

-

-

2,110,675

-

-

-

-

-

-

7,000

-

-

-

-

-

-

97,619

8,446

-

-

-

-

-

995,741

-

-

-

315,309

-

-

1,483,630

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

106,763

-

-

-

-

-

-

5,056

-

-

-

386,672

-

-

9,709,079

52,347

146,568 146,568

-


257

No.

1 2 3 4 5 6 7

8

9 10 11

12 13 14

15

16

17

18 19 20

258









-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,172,430

-

-

-

-

-

-

1,955,909

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,955,909

-

-

1,172,430

-







-

-

-

37,795

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

3,900,924

54,549

-

-

-

-

-

-

-

-

-

108,208

-

-

125,443

-

-

-

-

-

-

1,659,065

-

-

-

-

-

-

10,000

-

-

-

-

-

-

435,157

-

-

-

-

-

-

968,482

-

-

-

47,057

-

-

1,085,261

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

151,808

-

-

-

-

-

-

5,979

-

-

-

155,264

-

-

8,379,915

54,549

164,291 164,291

-


259

Tabel 2.3.b. Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi - Bank secara Konsolidasi dengan Perusahaan Anak Tabel 2.3.b. Disclosure of Net Claims by Economic Sector - Bank Consolidated with Subsidiary

No.

1 2 3 4 5 6 7

8

9 10 11

12 13 14

15

16

17

18 19 20

260









-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,241,611

-

-

-

-

-

-

2,516,546

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2,516,546

-

-

1,241,611

-







-

-

-

3,651

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

5,035,720

43,900

-

-

-

-

-

-

-

-

-

71,363

-

-

123,104

-

-

-

-

-

-

2,141,822

-

-

-

-

-

-

7,000

-

-

-

-

-

-

97,619

8,446

-

-

-

-

-

935,583

-

0

-

315,309

-

-

1,521,355

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

216

-

-

-

-

-

-

39,621

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

106,763

-

-

-

-

-

-

5,056

-

-

-

386,672

-

-

10,017,510

52,347

149,808 149,808

-


261

No.

1 2 3 4 5 6 7

8

9 10 11

12 13 14

15

16

17

18 19 20

262









-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,172,430

-

-

-

-

-

-

1,955,909

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,955,909

-

-

1,172,430

-







-

-

-

37,795

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4,155,791

54,549

-

-

-

-

-

-

-

-

-

108,208

-

-

136,097

-

-

-

-

-

-

1,665,271

-

-

-

-

-

-

10,000

-

-

-

-

-

-

477,858

-

-

-

-

-

-

903,407

-

-

-

47,057

-

-

1,085,261

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

17,265

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

151,808

-

-

-

-

-

-

5,979

-

-

-

155,264

-

-

107 8,646,640

54,549

165,692 165,692

-


263

Tabel 2.4.a. Pengungkapan Tagihan dan Pencadangan Berdasarkan Wilayah - Bank secara Individual Table 2.4.a. Disclosure of Bills and Allowance By Region - Individual Bank

No.

Keterangan/ Information

1

Tagihan/ Claims Tagihan yang mengalami penurunan nilai (impaired)/ Impaired Claims a. Belum jatuh tempo/ Not Past Due Yet b. Telah jatuh tempo/ Past Due Cadangan kerugian penurunan nilai (CKPN) - Individual/ Provision for Possible Losses – Individual Cadangan kerugian penurunan nilai (CKPN) - Kolektif/ Provision for Possible Losses - Collective Tagihan yang dihapus buku/ Written-Off Claims

2

3

4

5

31-Dec-13 Wilayah/ Region Jawa Barat Jawa Tengah Jawa Timur Luar Jawa Luar Negeri West Java Central Java East Java Outside Jawa Overseas 2,618,917 256,065 553,483 1,101,175 839,748

Jakarta Jakarta 8,351,000

Banten Banten 24,340

Total Total 13,744,728

88,237

-

36,662

-

-

-

-

124,899

5,805

-

-

-

-

-

-

5,805

82,432

-

36,662

-

-

-

-

119,094

40,595

-

28,216

-

-

-

-

68,811

593

-

921

287

-

189

-

1,990

58,235

-

-

-

-

-

58,235

Tabel 2.4.b. Pengungkapan Tagihan dan Pencadangan Berdasarkan Wilayah - Bank secara Konsolidasi dengan Perusahaan Anak Table 2.4.b. Disclosure of Bills and Allowance By Region - Bank Consolidated with Subsidiary

No.

Keterangan/ Information

1

Tagihan/ Claims Tagihan yang mengalami penurunan nilai (impaired)/ Impaired Claims a. Belum jatuh tempo/ Not Past Due Yet b. Telah jatuh tempo/ Past Due Cadangan kerugian penurunan nilai (CKPN) - Individual/ Provision for Possible Losses – Individual Cadangan kerugian penurunan nilai (CKPN) - Kolektif/ Provision for Possible Losses - Collective Tagihan yang dihapus buku/ Written-Off Claims

2

3

4

5

264

31-Dec-13 Wilayah/ Region Jawa Barat Jawa Tengah Jawa Timur Luar Jawa Luar Negeri West Java Central Java East Java Outside Jawa Overseas 2,846,540 257,688 609,186 1,126,863 839,748



88,237

-

36,662

-

-

-

-

124,899

5,805

-

-

-

-

-

-

5,805

82,432

-

36,662

-

-

-

-

119,094

40,595

-

28,216

-

-

-

-

68,811

1,186

-

1,843

573

-

378

-

3,981

58,235

-

-

-

-

-

-

58,235



31-Dec-12 Wilayah/ Region Jawa Barat Jawa Tengah Jawa Timur Luar Jawa Luar Negeri West Java Central Java East Java Outside Jawa Overseas 1,987,805 331,337 525,210 760,314 609,730




437,003

-

35,631

-

-

-

-

472,634

327,687

-

35,631

-

-

-

-

363,319

109,316

-

-

-

-

-

-

109,316

75,310

-

18,508

-

-

-

-

93,818

147

135

1,443

-

124

336

-

2,184

-

-

-

-

29,271

-

-

29,271

31-Dec-12 Wilayah/ Region Jawa Barat Jawa Tengah Jawa Timur Luar Jawa Luar Negeri West Java Central Java East Java Outside Jawa Overseas 2,205,596 331,945 563,518 779,492 609,730




437,003

-

35,631

-

-

-

-

472,634

327,687

-

35,631

-

-

-

-

363,319

109,316

-

-

-

-

-

-

109,316

75,310

-

18,508

-

-

-

-

93,818

293

269

2,885

-

248

672

-

4,368

-

-

-

-

29,271

-

-

29,271


265

Tabel 2.5.a. Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi - Bank secara Individual Table 2.5.a. Disclosure of Claims and Allowance by Economic Sector – Individual Bank

Tagihan yang Mengalami Penurunan Nilai/ Impaired Claims No.


Tagihan/ Claim Belum Jatuh Tempo/ Not Past Due Yet

1 2 3 4 5 6 7

8

9 10 11

12 13 14

15

16

17

18 19 20

266



Telah Jatuh Tempo/ Past Due

Cadangan Cadangan kerugian kerugian penurunan penurunan nilai (CKPN) nilai (CKPN) - Individual/ - Kolektif/ Provision for Provision for Possible Losses Possible Losses – Individual - Collective

Tagihan yang hapus buku/ Written-Off Claims

3,651

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4,784,067

-

82,432

38,532

1,438

58,235

-

-

-

-

-

-

184,677

-

-

-

-

-

1,993,352

5,805

-

2,064

482

-

7,000

-

-

-

-

-

133,050

-

36,662

28,216

-

-

2,231,283

-

-

-

-

-

1,772,648

-

-

-

70

-

2,514,100

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

106,763

-

-

-

-

-

5,056

-

-

-

-

-

133,981 13,869,627

5,805

119,094

68,811

1,990

58,235




1 2 3 4 5 6 7

8

9 10 11

12 13 14

15

16

17

18 19 20





37,919

-

-

-

123

-

-

-

-

-

-

-

-

-

-

-

-

-

3,954,592

-

109,316

54,766

1,811

29,271

-

-

-

-

-

-

215,676

-

-

-

-

-

1,585,372

15,828

-

2,796

249

-

10,000

-

-

-

-

-

470,329

347,490

-

36,256

-

-

2,136,505

-

-

-

-

-

1,114,851

-

-

-

-

-

1,955,909

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

151,808

-

-

-

-

-

5,979

-

-

-

-

-

32,271 11,671,210

363,319

109,316

93,818

2,184

29,271


267

Tabel 2.5.b. Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi - Bank secara Konsolidasi dengan Perusahaan Anak Table 2.5.b. Disclosure of Claims and Allowance by Economic Sector - Bank Consolidated with Subsidiary




1 2 3 4 5 6 7

8

9 10 11

12 13 14

15

16

17

18 19 20

268






3,651

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

5,042,101

-

82,432

38,532

2,875

58,235

-

-

-

-

-

-

186,522

-

-

-

-

-

2,024,500

5,805

-

2,064

965

-

7,000

-

-

-

-

-

133,050

-

36,662

28,216

-

-

2,171,127

-

-

-

-

-

1,810,373

-

-

-

140

-

2,514,100

-

-

-

-

-

-

-

-

-

-

-

216

-

-

-

-

-

39,621

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

106,763

-

-

-

-

-

5,056

-

-

-

-

-

136,520 14,180,600

5,805

119,094

68,811

3,981

58,235




1 2 3 4 5 6 7

8

9 10 11

12 13 14

15

16

17

18 19 20





37,919

-

-

-

247

-

-

-

-

-

-

-

-

-

-

-

-

-

4,209,460

-

109,316

54,766

3,623

29,271

-

-

-

-

-

-

226,330

-

-

-

-

-

1,591,578

15,828

-

2,796

499

-

10,000

-

-

-

-

-

513,030

347,490

-

36,256

-

-

2,071,431

-

-

-

-

-

1,114,851

-

-

-

-

-

1,955,909

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

17,265

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

151,808

-

-

-

-

-

5,979

-

-

-

-

-

33,101 11,938,660

363,319

109,316

93,818

4,368

29,271


269

Tabel 2.6.a. Pengungkapan Rincian Mutasi Cadangan Kerugian Penurunan Nilai - Bank secara Individual Table 2.6.a. Disclosure of Provision of Possible Losses Mutation Details – Individual Bank

31-Dec-13 No.


Saldo awal CKPN/ Provision of Possible Losses Beginning Balance Pembentukan (pemulihan) CKPN pada periode berjalan (Net)/ 2 Provisions (Reversal of Provisions) of Possible Losses in Current Year 2.a Pembentukan CKPN pada periode berjalan/ Provisions of Possible Losses in Current Year 2.b Pemulihan CKPN pada periode berjalan/ Reversal of Provisions of Possible Losses in Current Year CKPN yang digunakan untuk melakukan hapus buku atas tagihan 3 pada periode berjalan/ Provisions of Possible Losses that used for Write-off in Current Year CKPN yang digunakan dalam rangka transaksi penjualan kredit secara 4 diskon/ Provisions of Possible Losses that used for selling loan with discount Pembentukan (pemulihan) lainnya pada periode berjalan/ 5 Other Provisions (Other Reversal of Provisions) in Current Year Saldo akhir CKPN/ Provision of Possible Losses Ending Balance 1

270

31-Dec-12


CKPN Individual/ Provision of Possible Losses - Individual

CKPN Kolektif/ Provision of Possible Losses - Collective



93,818

6,550

114,559

6,409

84,627

(1,167)

5,140

(82)

88,726

-

36,256

477

(4,099)

(1,167)

(31,116)

(558)

58,235

-

29,285

-

52,681

-

-

-

1,282

1,101

3,404

223

68,811

6,485

93,818

6,550

Tabel 2.6.b. Pengungkapan Rincian Mutasi Cadangan Kerugian Penurunan Nilai - Bank secara Konsolidasi dengan Perusahaan Anak Table 2.6.b. Disclosure of Provision of Possible Losses Mutation Details - Bank Consolidated with Subsidiary

31-Dec-13 No.


Saldo awal CKPN/ Provision of Possible Losses Beginning Balance Pembentukan (pemulihan) CKPN pada periode berjalan (Net)/ 2 Provisions (Reversal of Provisions) of Possible Losses in Current Year 2.a Pembentukan CKPN pada periode berjalan/ Provisions of Possible Losses in Current Year 2.b Pemulihan CKPN pada periode berjalan/ Reversal of Provisions of Possible Losses in Current Year CKPN yang digunakan untuk melakukan hapus buku atas tagihan 3 pada periode berjalan/ Provisions of Possible Losses that used for Write-off in Current Year CKPN yang digunakan dalam rangka transaksi penjualan kredit secara 4 diskon/ Provisions of Possible Losses that used for selling loan with discount Pembentukan (pemulihan) lainnya pada periode berjalan/ 5 Other Provisions (Other Reversal of Provisions) in Current Year Saldo akhir CKPN/ Provision of Possible Losses Ending Balance 1

31-Dec-12





93,818

6,687

114,559

6,538

84,627

(1,194)

5,140

(78)

88,726

(19)

36,256

487

(4,099)

(1,175)

(31,116)

(565)

58,235

-

29,285

-

52,681

-

-

-

1,282

1,120

3,404

226

68,811

6,613

93,818

6,687


271

Tabel 3.1.a. Pengungkapan Tagihan Bersih Berdasarkan Kategori Portofolio dan Skala Peringkat - Bank secara Individual Table 3.1.a. Disclosure of Net Claims by Portfolio Category and Rating Scale - Individual Bank 31-Dec-13 Tagihan Bersih/ Net Claims Lembaga Pemeringkat/ Rating Agencies

No.

1

2

3

4 5

6 7

8

9 10 11 12

272


Peringkat Jangka panjang/ Long Term Rating

Standard and Poor’s

AAA

AA+ s.d AA-

A+ s.d A-

BBB+ s.d BBB-

BB+ s.d BB-

Fitch Rating

AAA

AA+ s.d AA-

A+ s.d A-

BBB+ s.d BBB-

BB+ s.d BB-

Moody’s

Aaa

Aa1 s.d Aa3

A1 s.d A3

Baa1 s.d Baa3

Ba1 s.d Ba3

PT. Fitch Ratings Indonesia

AAA (idn)

AA+(idn) s.d AA-(idn)

A+(idn) s.d. A-(idn)

BBB+(idn) s.d BBB-(idn)

BB+(idn) s.d BB-(idn)

PT ICRA Indonesia

[Idr]AAA

[Idr]AA+ s.d [Idr]AA-

[Idr]A+ s.d [Idr]A-

[Idr]BBB+ s.d [Idr]BBB-

[Idr]BB+ s.d [Idr]BB-

PT Pemeringkat Efek Indonesia

idAAA

idAA+ s.d idAA-

idA+ s.d id A-

id BBB+ s.d id BBB-

id BB+ s.d id BB-

Tagihan Kepada Pemerintah/ Claim to The Government Tagihan Kepada Entitas Sektor Publik/ Claim to Public Sector Entities Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional/ Claim to The Multilateral Development Banks and International Institutions Tagihan Kepada Bank/ Claim to The Bank Kredit Beragun Rumah Tinggal/ Residential Mortgage Loans Kredit Beragun Properti Komersial/ Commercial Property Mortgage Loans Kredit Pegawai/Pensiunan/ Retired Employee Credit Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel/ Claim to Micro, Small dan Retail Portfolio Tagihan kepada Korporasi/ Claim to Corporate Tagihan yang Telah Jatuh Tempo/ Claim on past due Aset Lainnya/ Others Asset Eksposur di Unit Usaha Syariah (apabila ada)/ Exposure in Units of Sharia (when available) TOTAL


-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

273

13,501

819,149

401,168

2,802

-

-

108,258

-

-

-

-

-

-

-

273

13,501

927,407

401,168

2,802

31-Dec-13 Tagihan Bersih/ Net Claims Peringkat Jangka Pendek/ Long Term Rating

B+ s.d B-

Kurang dari B-

A-1

A-2

B+ s.d B-

Kurang dari B-

F1+ s.d F1

F2

B1 s.d B3

Kurang dari B3

P-1

P-2

B+(idn) s.d B-(idn)

Kurang dari B-(idn)

F1+(idn) s.d F1(idn)

F2(idn)

[Idr]B+ s.d [Idr]B-

Kurang dari [Idr]B-

[Idr]A1+ s.d [Idr]A1


id B+ s.d id B-

Kurang dari idB-

idA1

idA2

Kurang dari A-3/ Less than A-3 Kurang dari F3/ F3 Less than F3 Kurang dari P-3 P-3/ Less than Tanpa Peringkat/ P-3 Non rated Kurang dari F3(idn) F3(idn)/ Less than F3(idn) Kurang dari [Idr]A3+ s.d [Idr]A3/ Less [Idr] A3 than [Idr]A3 Kurang dari idA3 s.d id A4 idA4/ Less than idA4 A-3

Total

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,479

-

-

-

-

-

3,239

1,241,611

-

-

-

-

-

-

9,600,821

9,709,079

-

-

-

-

-

-

-

-

1,479

-

-

-

-

-

9,604,060

10,950,690


273

31-Dec-12 Tagihan Bersih/ Net Claims Lembaga Pemeringkat/ Rating Agencies

No.

1

2

3

4 5

6 7

8

9 10 11 12

274




AAA

AA+ s.d AA-

A+ s.d A-

BBB+ s.d BBB-

BB+ s.d BB-

Fitch Rating

AAA

AA+ s.d AA-

A+ s.d A-

BBB+ s.d BBB-

BB+ s.d BB-

Moody’s

Aaa

Aa1 s.d Aa3

A1 s.d A3

Baa1 s.d Baa3

Ba1 s.d Ba3


AAA (idn)





PT ICRA Indonesia

[Idr]AAA


[Idr]A+ s.d [Idr]A-




idAAA

idAA+ s.d idAA-

idA+ s.d id A-

id BBB+ s.d id BBB-

id BB+ s.d id BB-



-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

8

78,226

652,514

357,596

4,697

-

-

67,764

-

-

-

-

-

-

-

8

78,226

720,278

357,596

4,697


B+ s.d B-

Kurang dari B-

A-1

A-2

B+ s.d B-

Kurang dari B-

F1+ s.d F1

F2

B1 s.d B3

Kurang dari B3

P-1

P-2

B+(idn) s.d B-(idn)

Kurang dari B-(idn)


F2(idn)

[Idr]B+ s.d [Idr]B-

Kurang dari [Idr]B-



id B+ s.d id B-

Kurang dari idB-

idA1

idA2


Total

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

79,389

1,172,430

-

-

-

-

-

-

8,312,151

8,379,915

-

-

-

-

-

-

-

-

-

-

-

-

-

-

8,391,539

9,552,344


275

Tabel 3.1.b. Pengungkapan Tagihan Bersih Berdasarkan Kategori Portofolio dan Skala Peringkat - Bank secara Konsolidasi dengan Perusahaan Anak Table 3.1.b. Disclosure of Net Claims by Portfolio Category and Rating Scale - Bank Consolidated with Subsidiary 31-Dec-13 Tagihan Bersih/ Net Claims Lembaga Pemeringkat/ Rating Agencies

No.

1

2

3

4 5

6 7

8

9 10 11 12

276




AAA

AA+ s.d AA-

A+ s.d A-

BBB+ s.d BBB-

BB+ s.d BB-

Fitch Rating

AAA

AA+ s.d AA-

A+ s.d A-

BBB+ s.d BBB-

BB+ s.d BB-

Moody’s

Aaa

Aa1 s.d Aa3

A1 s.d A3

Baa1 s.d Baa3

Ba1 s.d Ba3


AAA (idn)





PT ICRA Indonesia

[Idr]AAA


[Idr]A+ s.d [Idr]A-




idAAA

idAA+ s.d idAA-

idA+ s.d id A-

id BBB+ s.d id BBB-

id BB+ s.d id BB-



-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

273

13,501

819,149

401,168

2,802

-

-

108,258

-

-

-

-

-

-

-

273

13,501

927,407

401,168

2,802


B+ s.d B-

Kurang dari B-

A-1

A-2

B+ s.d B-

Kurang dari B-

F1+ s.d F1

F2

B1 s.d B3

Kurang dari B3

P-1

P-2

B+(idn) s.d B-(idn)

Kurang dari B-(idn)


F2(idn)

[Idr]B+ s.d [Idr]B-

Kurang dari [Idr]B-



id B+ s.d id B-

Kurang dari idB-

idA1

idA2


Total

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,479

-

-

-

-

-

3,239

1,241,611

-

-

-

-

-

-

9,909,252

10,017,510

-

-

-

-

-

-

-

-

1,479

-

-

-

-

-

9,912,491

11,259,121


277

31-Dec-12 Tagihan Bersih/ Net Claims Lembaga Pemeringkat/ Rating Agencies

No.

1

2

3

4 5

6 7

8

9 10 11 12

278




AAA

AA+ s.d AA-

A+ s.d A-

BBB+ s.d BBB-

BB+ s.d BB-

Fitch Rating

AAA

AA+ s.d AA-

A+ s.d A-

BBB+ s.d BBB-

BB+ s.d BB-

Moody’s

Aaa

Aa1 s.d Aa3

A1 s.d A3

Baa1 s.d Baa3

Ba1 s.d Ba3


AAA (idn)





PT ICRA Indonesia

[Idr]AAA


[Idr]A+ s.d [Idr]A-




idAAA

idAA+ s.d idAA-

idA+ s.d id A-

id BBB+ s.d id BBB-

id BB+ s.d id BB-



-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

8

78,226

652,514

357,596

4,697

-

-

67,764

-

-

-

-

-

-

-

8

78,226

720,278

357,596

4,697


B+ s.d B-

Kurang dari B-

A-1

A-2

B+ s.d B-

Kurang dari B-

F1+ s.d F1

F2

B1 s.d B3

Kurang dari B3

P-1

P-2

B+(idn) s.d B-(idn)

Kurang dari B-(idn)


F2(idn)

[Idr]B+ s.d [Idr]B-

Kurang dari [Idr]B-



id B+ s.d id B-

Kurang dari idB-

idA1

idA2


Total

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

79,389

1,172,430

-

-

-

-

-

-

8,578,876

8,646,640

-

-

-

-

-

-

-

-

-

-

-

-

-

-

8,658,264

9,819,070


279

Tabel 3.1.a. Pengungkapan Tagihan Bersih Berdasarkan Kategori Portofolio dan Skala Peringkat - Bank secara Individual Table 3.1.a. Disclosure of Net Claims by Portfolio Category and Rating Scale - Individual Bank 31-Dec-13 Notional Amount No

Variabel yang Mendasari/ Underlying Variables

< 1 Tahun < 1 Year

> 1 Tahun < 5 Tahun > 1 Year - < 5 Years

BANK SECARA INDIVIDUAL/ INDIVIDUAL BANK 1 Suku Bunga/ Interest Rate 2 Nilai Tukar/ Exchange Rate 1,101,148 3 Lainnya Others TOTAL 1,101,148 BANK SECARA KONSOLIDASI/ CONSOLIDATED BANK 1 Suku Bunga/ Interest Rate 2 Nilai Tukar/ Exchange Rate 1,101,148 3 Saham/ Shares 4 Emas/ Gold Logam selain Emas/ Metal 5 Except Gold 6 Lainnya/ Others TOTAL 1,101,148

> 5 Tahun > 5 Years

Tagihan Derivatif/ Derivative Claim

Kewajiban Derivatif/ Derivative Liabilties

Tagihan Bersih sebelum MRK/ Net Claim before CRM

MRK/ CRM

Tagihan Bersih setelah MRK/ Net Claim after CRM

89,037 89,037

-

36,995 36,995

23,571 23,571

52,458 52,458

-

52,458 52,458

89,037 -

-

36,995 -

23,571 -

52,458 -

-

52,458 -

-

-

-

-

-

-

-

89,037

-

36,995

23,571

52,458

-

52,458

Tagihan Derivatif/ Derivative Claim

Kewajiban Derivatif/ Derivative Liabilties

Tagihan Bersih sebelum MRK/ Net Claim before CRM

MRK/ CRM

Tagihan Bersih setelah MRK/ Net Claim after CRM

31-Dec-12 Notional Amount No

Variabel yang Mendasari/ Underlying Variables

< 1 Tahun < 1 Year

> 1 Tahun < 5 Tahun > 1 Year - < 5 Years

BANK SECARA INDIVIDUAL/ INDIVIDUAL BANK 1 Suku Bunga/ Interest Rate 2 Nilai Tukar/ Exchange Rate 887,510 3 Lainnya Others TOTAL 887,510 BANK SECARA KONSOLIDASI/ CONSOLIDATED BANK 1 Suku Bunga/ Interest Rate 2 Nilai Tukar/ Exchange Rate 887,510 3 Saham/ Shares 4 Emas/ Gold Logam selain Emas/ Metal 5 Except Gold 6 Lainnya/ Others TOTAL 887,510

280


> 5 Tahun > 5 Years

6,003 6,003

-

13,936 13,936

7,824 7,824

23,111 23,111

-

23,111 23,111

6,003 -

-

13,860 -

7,824 -

23,035 -

-

23,035 -

-

-

-

-

-

-

-

6,003

-

13,860

7,824

23,035

-

23,035

Tabel 3.2.b.1. Pengungkapan Risiko Kredit Pihak Lawan: Transaksi Repo - Bank secara Individual Table 3.2.b.1. Disclosure of Counterparty Credit Risk: Repo Transaction - Individual Bank Bank tidak memiliki eksposur transaksi Repo Bank have no repo transaction exposure

Tabel 3.2.b.2. Pengungkapan Risiko Kredit Pihak Lawan: Transaksi Repo - Bank secara Konsolidasi dengan Perusahaan Anak Table 3.2.b.2. Disclosure of Counterparty Credit Risk: Repo Transaction - Bank Consolidated with Subsidiary Bank tidak memiliki eksposur Transaksi repo secara Konsolidasi dengan perusahaan anak Bank have no repo transaction exposure consolidated with subsidiary

Tabel 3.2.c.1. Pengungkapan Risiko Kredit Pihak Lawan: Transaksi Reverse Repo - Bank secara Individual Table 3.2.c.1. Disclosure of Counterparty Credit Risk: Reverse Repo Transactions - Individual Bank Bank tidak memiliki eksposur transaksi reverse repo Bank have no repo reverse transaction exposure

Tabel 3.2.c.2. Pengungkapan Risiko Kredit Pihak Lawan: Transaksi Reverse Repo - Bank secara Konsolidasi dengan Perusahaan Anak Table 3.2.c.2. Disclosure of Counterparty Credit Risk: Reverse Repo Transactions – Bank Consolidated with Subsidiary Bank tidak memiliki eksposur transaksi reverse repo secara konsolidasi dengan perusahaan anak Bank have no repo reverse transaction exposure consolidated with subsidiary


281

Tabel 4.1.a. Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit - Bank secara Individual Table 4.1.a. Disclosure of Net Claims Based on Risk Weighted After Impact Calculation of Credit Risk Mitigation - Individual Bank 31-Dec-13 Kategori Portofolio/ Portfolio Categories

No A.

Eksposur Neraca/ Exposure on Balance Sheet

1


2


3


4


5


6

Kredit Beragun Properti Komersial/ Commercial Property Mortgage Loans

7

Kredit Pegawai/Pensiunan/ Retired Employee Credit

8


9


10


11


12

Eksposur di Unit Usaha Syariah (apabila ada)/ Exposure in Units of Sharia (when available) Total Eksposur Neraca/ Total Exposure on Balance Sheet

B.

Eksposur Kewajiban Komitmen/Kontinjensi pd Transaksi Rekening Administratif/ Exposure on Commitments/ Contingencies for off Balance Sheet Transactions

1


2


3


4


5


6


7


8


9


10


11

Eksposur di Unit Usaha Syariah (apabila ada)/ Exposure in Units of Sharia (when available) Total Eksposur TRA/ Total Exposure on Off Balance Transactions

C.

Eksposur akibat Kegagalan Pihak Lawan (Counterparty Credit Risk)/ Exposure on Counterparty Credit Risk

1


2


3


4


5


6


7

Eksposur di Unit Usaha Syariah (apabila ada)/ Exposure in Units of Sharia (when available) Total Eksposur Counterparty Credit Risk/ Total Exposure on Counterparty Credit Risk

282


31-Dec-13 Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Net Claims Based on Risk Weighted After Impact Calculation of Credit Risk Mitigation 0%

20%

35%

40%

45%

50%

75%

100%

ATMR/ RWA

150%

Lainnya

Beban Modal/ Capital Charge

2,509,140

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

875,252

-

-

-

360,154

-

-

-

355,127

28,410

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

386,672

-

386,672

30,934

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

340,216

71,593

-

-

-

97,844

-

8,934,633

-

8,943,743

715,499

-

-

-

-

-

-

-

-

52,347

78,520

6,282

-

-

-

-

-

-

-

146,568

-

121,323

9,706

-

-

-

-

-

-

-

-

-

-

-

-

2,849,356

946,845

-

-

-

457,998

-

9,467,873

52,347

-

9,885,386

790,831

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

32,832

5,672

-

-

-

-

-

187,442

-

188,576

15,086

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

32,832

5,672

-

-

-

-

-

187,442

-

-

188,576

15,086

7,406

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4,000

-

-

-

2,205

-

-

-

1,902

152

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

38,847

-

38,847

3,108

-

-

-

-

-

-

-

-

-

-

-

-

7,406

4,000

-

-

-

2,205

-

38,847

-

-

40,750

3,260


283

31-Dec-12 Kategori Portofolio/ Portfolio Categories

No A.


1


2


3


4


5


6


7


8


9


10


11


12


B.


1


2


3


4


5


6


7


8


9


10


11


C.


1


2


3


4


5


6


7


284



20%

35%

40%

45%

50%

75%

100%

ATMR/ RWA

150%

Lainnya


1,955,909

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

901,766

-

-

-

264,877

-

1,198

-

313,990

25,119

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

155,264

-

155,264

12,421

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

162,975

61,033

-

-

-

151,449

-

7,819,979

-

7,906,644

632,532

-

-

-

-

-

-

-

-

54,549

81,824

6,546

-

-

-

-

-

-

-

164,291

-

146,213

11,697

-

-

-

-

-

-

-

-

-

-

-

-

2,118,884

962,800

-

-

-

416,326

-

8,140,733

54,549

-

8,603,936

688,315

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

21,643

96

-

-

-

-

-

144,216

-

144,235

11,539

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

21,643

96

-

-

-

-

-

144,216

-

-

144,235

11,539

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4,453

-

-

-

134

-

-

-

1,217

97

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

18,523

-

18,523

1,482

-

-

-

-

-

-

-

-

-

-

-

-

-

4,453

-

-

-

134

-

18,523

-

-

19,740

1,579


285

Tabel 4.1.b. Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit - Bank secara Konsolidasi dengan Perusahaan Anak Table 4.1.b. Disclosure Net Claims Based on Risk Weighted After Impact Calculation of Credit Risk Mitigation - Bank Consolidated with Subsidiary 31-Dec-13 Kategori Portofolio/ Portfolio Categories

No A.


1


2


3


4


5


6


7


8


9


10


11


12


B.


1


2


3


4


5


6


7


8


9


10


11


C.


1


2


3


4


5


6


7


286



20%

35%

40%

45%

50%

75%

100%

ATMR/ RWA

150%

Lainnya


2,509,140

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

875,252

-

-

-

360,154

-

-

-

355,127

28,410

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

386,672

-

386,672

30,934

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

340,216

71,593

-

-

-

97,844

-

9,243,064

-

9,252,174

744,987

-

-

-

-

-

-

-

-

52,347

78,520

6,282

-

-

-

-

-

-

-

149,808

-

124,562

9,965

-

-

-

-

-

-

-

-

-

-

-

-

2,849,356

946,845

-

-

-

457,998

-

9,779,544

52,347

-

10,197,055

820,577

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

32,832

5,672

-

-

-

-

-

187,442

-

188,576

15,086

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

32,832

5,672

-

-

-

-

-

187,442

-

-

188,576

15,086

7,406

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4,000

-

-

-

2,205

-

-

-

1,902

152

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

38,847

-

38,847

3,108

-

-

-

-

-

-

-

-

-

-

-

-

7,406

4,000

-

-

-

2,205

-

38,847

-

-

40,750

3,260


287


No A.


1


2


3


4


5


6


7


8


9


10


11


12


B.


1


2


3


4


5


6


7


8


9


10


11


C.


1


2


3


4


5


6


7


288



20%

35%

40%

45%

50%

75%

100%

ATMR/ RWA

150%

Lainnya


1,955,909

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

901,766

-

-

-

264,877

-

1,198

-

313,990

25,119

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

155,264

-

155,264

12,421

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

162,975

61,033

-

-

-

151,449

-

8,086,780

-

8,238,445

659,076

-

-

-

-

-

-

-

-

54,549

81,824

6,546

-

-

-

-

-

-

-

165,692

-

147,612

11,809

-

-

-

-

-

-

-

-

-

-

-

-

2,118,884

962,800

-

-

-

416,326

-

8,408,935

54,549

-

8,937,136

714,971

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

21,643

96

-

-

-

-

-

144,216

-

144,235

11,539

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

21,643

96

-

-

-

-

-

144,216

-

-

144,235

11,539

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4,453

-

-

-

134

-

-

-

1,217

97

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

18,447

-

18,523

1,482

-

-

-

-

-

-

-

-

-

-

-

-

-

4,453

-

-

-

134

-

18,447

-

-

19,740

1,579


289

Tabel 4.2.a. Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko Kredit - Bank secara Individual Table 4.2.a Disclosure of Net Claims and Credit Risk Mitigation Techniques - Individual Bank 31-Dec-13 Kategori Portofolio/ Portfolio Categories

No A.


1


2


3


4


5


6


7


8


9


10


11


12


B.


1


2


3


4


5


6


7


8


9


10


11


C.


1


2


3


4


5


6


7


290


31-Dec-13 Bagian Yang Dijamin Dengan/ Portion which Secured by Asuransi Kredit/ Agunan/ Collateral Garansi/ Guarantee Lainnya/ Others Credit Insurance

Tagihan Bersih/ Net Claims

Bagian Yang Tidak Dijamin/ Portion which not Secured

2,509,140

-

-

-

2,509,140

-

-

-

-

-

-

-

-

-

-

1,235,406

-

-

-

1,235,406

-

-

-

-

-

386,672

-

-

-

386,672

-

-

-

-

-

-

-

-

-

-

9,444,285

340,217

169,437

-

8,934,631

52,347

-

-

-

52,347

146,568

-

-

-

146,568

-

-

-

-

-

-

13,774,418

340,217

169,437

-

-

13,264,764

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

225,946

32,832

5,672

-

187,442

-

-

-

-

-

-

-

-

-

-

225,946

32,832

5,672

-

-

187,442

-

7,406

-

-

-

7,406

-

-

-

-

-

-

-

-

-

-

6,205

-

-

-

6,205

-

-

-

-

-

38,847

-

-

-

38,847

-

-

-

-

-

-

52,458

-

-

-

-

52,458


291


No A.


1


2


3


4


5


6


7


8


9


10


11


12


B.


1


2


3


4


5


6


7


8


9


10


11


C.


1


2


3


4


5


6


7


292


31-Dec-12 Tagihan Bersih/ Net Claims

Bagian Yang Dijamin Dengan/ Portion which Secured by Asuransi Kredit/ Agunan/ Collateral Garansi/ Guarantee Lainnya/ Others Credit Insurance

1,955,909 1,167,842 155,264 8,195,437 54,549 164,291 11,693,293

162,975 162,975

146,301 146,301

-

165,955 165,955

21,643 21,643

96 96

-

4,587 18,523 23,111

-

-

-


-

1,955,909 1,167,842 155,264 7,886,161 54,549 164,291 11,384,016

-

144,216 144,216

-

4,587 18,523 23,111


293

Tabel 4.2.b. Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko Kredit - Bank secara Konsolidasi dengan Perusahaan Anak/ Table 4.2.b. Disclosure of Net Claims and Credit Risk Mitigation Techniques - Bank Consolidated with Subsidiary 31-Dec-13 Kategori Portofolio/ Portfolio Categories

No A.


1


2


3


4


5


6


7


8


9


10


11


12


B.


1


2


3


4


5


6


7


8


9


10


11


C.


1


2


3


4


5


6


7


294


31-Dec-13 Bagian Yang Dijamin Dengan/ Portion which Secured by Asuransi Kredit/ Agunan/ Collateral Garansi/ Guarantee Lainnya/ Others Credit Insurance

Tagihan Bersih/ Net Claims


2,509,140

-

-

-

2,509,140

-

-

-

-

-

-

-

-

-

-

1,235,406

-

-

-

1,235,406

-

-

-

-

-

386,672

-

-

-

386,672

-

-

-

-

-

-

-

-

-

-

9,752,716

340,217

169,437

-

9,243,062

52,347

-

-

-

52,347

149,808

-

-

-

149,808

-

-

-

-

-

-

14,086,090

340,217

169,437

-

-

13,576,436

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

225,946

32,832

5,672

-

187,442

-

-

-

-

-

-

-

-

-

-

225,946

32,832

5,672

-

-

187,442

-

7,406

-

-

-

7,406

-

-

-

-

-

-

-

-

-

-

6,205

-

-

-

6,205

-

-

-

-

-

38,847

-

-

-

38,847

-

-

-

-

-

-

52,458

-

-

-

-

52,458


295


No A.


1


2


3


4


5


6


7


8


9


10


11


12


B.


1


2


3


4


5


6


7


8


9


10


11


C.


1


2


3


4


5


6


7


296


31-Dec-12 Tagihan Bersih/ Net Claims

Bagian Yang Dijamin Dengan/ Portion which Secured by Asuransi Kredit/ Agunan/ Collateral Garansi/ Guarantee Lainnya/ Others Credit Insurance

1,955,909 1,167,842 155,264 8,462,238 54,549 165,692 11,961,495

162,975 162,975

146,301 146,301

-

165,955 165,955

21,643 21,643

96 96

-

4,587 18,447 23,035

-

-

-


-

1,955,909 1,167,842 155,264 8,152,962 54,549 165,692 11,652,218

-

144,216 144,216

-

4,587 18,447 23,035


297

Tabel 5.1.a. Pengungkapan Transaksi Sekuritisasi - Bank secara Individual Table 5.1.a. Disclosure of Securitization Transactions - Individual Bank Bank tidak memiliki eksposur transaksi sekuritisasi Bank have no securitization transactions exposure

Tabel 5.1.b. Pengungkapan Transaksi Sekuritisasi - Bank secara Konsolidasi dengan Perusahaan Anak Table 5.1.b. Disclosure of Securitization Transactions - Bank Consolidated with Subsidiary Bank tidak memiliki eksposur transaksi sekuritisasi secara konsolidasi dengan perusahaan anak Bank have no securitization transactions consolidated with subsidiary

Tabel 5.2.a. Pengungkapan Ringkasan Aktivitas Transaksi Sekuritisasi Bank Bertindak Sebagai Kreditur Asal - Bank secara Individual Table 5.2.a. Disclosure of Summary Securitization Transaction Activity Bank as Original Creditor – Individual Bank Bank tidak memiliki eksposur transaksi sekuritisasi Bank bertindak sebagai kreditur asal Bank have no securitizarion transactions exposure Bank as original creditor

Tabel 5.2.b. Pengungkapan Ringkasan Aktivitas Transaksi Sekuritisasi Bank Bertindak Sebagai Kreditur Asal - Bank secara Konsolidasi dengan Perusahaan Anak Table 5.2.b. Disclosure of Summary Securitization Transaction Activity Bank as Creditor Bank Consolidated with Subsidiary Bank tidak memiliki eksposur transaksi sekuritisasi Bank bertindak sebagai kreditur asal secara konsolidasi dengan perusahaan anak Bank have no securitization transactions exposure Bank as original creditor consolidated with subsidiary

298


Tabel 6.1.1. Pengungkapan Eksposur Aset di Neraca Table 6.1.1. Disclosure of Assets Exposures in Balance Sheet

No

1 2

3 4 5 6 7 8 9 10 11


Tagihan Kepada Pemerintah/ Claim to The Government Tagihan Kepada Entitas Sektor Publik/ Claim to Public Sector Entities Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional/ Claim to The Multilateral Development Banks and International Institutions Tagihan Kepada Bank/ Claim to The Bank Kredit Beragun Rumah Tinggal/ Residential Mortgage Loans Kredit Beragun Properti Komersial/ Commercial Property Mortgage Loans Kredit Pegawai/Pensiunan/ Retired Employee Credit Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel/ Claim to Micro, Small dan Retail Portfolio Tagihan kepada Korporasi/ Claim to Corporate Tagihan yang Telah Jatuh Tempo/ Claim on past due Aset Lainnya/ Others Asset TOTAL

31-Dec-13 ATMR Sebelum MRK/ RWA before CRM

Tagihan Bersih/ Claim Net

ATMR Setelah MRK/ RWA after CRM




2,509,140

-

-

1,955,909

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,235,406

355,127

355,127

1,167,842

313,990

313,990

-

-

-

-

-

-

386,672

386,672

386,672

155,264

155,264

155,264

-

-

-

-

-

-

-

-

-

-

-

-

9,444,285

9,390,157

8,943,743

8,195,437

8,161,555

7,906,644

52,347

78,520

78,520

54,549

81,824

81,824

146,568 13,774,418

10,210,476

121,323 9,885,386

164,291 11,693,293

8,712,633

146,213 8,603,936

Tabel 6.1.2. Pengungkapan Eksposur Kewajiban Komitmen/ Kontinjensi pada Transaksi Rekening Administratif Table 6.1.2. Disclosure of Commitments / Contingent Exposure on Balance Sheet

No

1 2

3 4 5 6 7 8 9 10


Tagihan Kepada Pemerintah/ Claim to The Government Tagihan Kepada Entitas Sektor Publik/ Claim to Public Sector Entities Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional/ Claim to The Multilateral Development Banks and International Institutions Tagihan Kepada Bank/ Claim to The Bank Kredit Beragun Rumah Tinggal/ Residential Mortgage Loans Kredit Beragun Properti Komersial/ Commercial Property Mortgage Loans Kredit Pegawai/Pensiunan/ Retired Employee Credit Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel/ Claim to Micro, Small dan Retail Portfolio Tagihan kepada Korporasi/ Claim to Corporate Tagihan yang Telah Jatuh Tempo/ Claim on past due TOTAL







-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

225,946

225,946

188,576

165,955

165,955

144,235

-

-

-

-

-

-

225,946

225,946

188,576

165,955

165,955

144,235


299

Tabel 6.1.3. Pengungkapan Eksposur yang Menimbulkan Risiko Kredit akibat Kegagalan Pihak Lawan (Counterparty Credit Risk) Table 6.1.3. Disclosure of Potential credit risk exposure due to failure of competitor (Counterparty Credit Risk)

No

1 2

3 4 5 6


Tagihan Kepada Pemerintah/ Claim to The Government Tagihan Kepada Entitas Sektor Publik/ Claim to Public Sector Entities Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional/ Claim to The Multilateral Development Banks and International Institutions Tagihan Kepada Bank/ Claim to The Bank Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel/ Claim to Micro, Small dan Retail Portfolio Tagihan kepada Korporasi/ Claim to Corporate TOTAL







7,406

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

6,205

1,902

1,902

4,587

1,217

1,217

-

-

-

-

-

-

38,847 52,458

38,847 40,750

38,847 40,750

18,523 23,111

18,523 19,740

18,523 19,740

Tabel 6.1.4. Pengungkapan Eksposur yang Menimbulkan Risiko Kredit akibat Kegagalan Setelmen (settlement risk) Table 6.1.4. Disclosure of Potential Credit Risk exposure due to failure of settlement (settlement risk) Bank tidak memiliki eksposur yang menimbulkan risiko kredit akibat kegagalan setelmen Bank have no potential credit risk exposure due to failure of settlement

Tabel 6.1.5. Pengungkapan Eksposur Sekuritisasi Table 6.1.5. Disclosure of Securitization Exposures Bank tidak memiliki eksposur yang sekuritisasi Bank have no securitization exposure

Tabel 6.1.6. Pengungkapan Eksposur di Unit Usaha Syariah (apabila ada) Table 6.1.6. Disclosure of Exposures in Sharia Business Unit (if any) Bank tidak memiliki eksposur di Unit Usaha Syariah Bank have no exposure in Sharia Business Unit

Tabel 6.1.7. Pengungkapan Total Pengukuran Risiko Kredit Table 6.1.7. Disclosure of Total Credit Risk Measurement

TOTAL ATMR RISIKO KREDIT/ TOTAL OF RISK WEIGHTED ASSETS CREDIT RISK TOTAL FAKTOR PENGURANG MODAL/ TOTAL OF DEDUCTION FROM CAPITAL FACTOR

300


31-Dec-13 10,114,712 -

31-Dec-12 8,767,911 -

Tabel 6.2.1. Pengungkapan Eksposur Aset di Neraca Secara Konsolidasi Table 6.2.1. Disclosure of Assets Exposures in the Consolidated Balance Sheet

No

1 2

3 4 5 6 7 8 9 10 11


Tagihan Kepada Pemerintah/ Claim to The Government Tagihan Kepada Entitas Sektor Publik/ Claim to Public Sector Entities Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional/ Claim to The Multilateral Development Banks and International Institutions Tagihan Kepada Bank/ Claim to The Bank Kredit Beragun Rumah Tinggal/ Residential Mortgage Loans Kredit Beragun Properti Komersial/ Commercial Property Mortgage Loans Kredit Pegawai/Pensiunan/ Retired Employee Credit Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel/ Claim to Micro, Small dan Retail Portfolio Tagihan kepada Korporasi/ Claim to Corporate Tagihan yang Telah Jatuh Tempo/ Claim on past due Aset Lainnya/ Others Asset TOTAL







2,509,140

-

-

1,955,909

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,235,406

355,127

355,127

1,167,842

313,990

313,990

-

-

-

-

-

-

386,672

386,672

386,672

155,264

155,264

155,264

-

-

-

-

-

-

-

-

-

-

-

-

9,752,716

9,698,588

9,252,174

8,462,238

8,428,356

8,173,445

52,347

78,520

78,520

54,549

81,824

81,824

149,808 14,086,090

10,518,907

124,562 10,197,055

165,692 11,961,495

8,979,434

147,612 8,872,136

Tabel 6.2.2. Pengungkapan Eksposur Kewajiban Komitmen/ Kontinjensi pada Transaksi Rekening Administratif Secara Konsolidasi Table 6.2.2. Disclosure of Commitments/ Contingent Exposure in the Consolidated Balance Sheet

No

1 2

3 4 5 6 7 8 9 10


Tagihan Kepada Pemerintah/ Claim to The Government Tagihan Kepada Entitas Sektor Publik/ Claim to Public Sector Entities Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional/ Claim to The Multilateral Development Banks and International Institutions Tagihan Kepada Bank/ Claim to The Bank Kredit Beragun Rumah Tinggal/ Residential Mortgage Loans Kredit Beragun Properti Komersial/ Commercial Property Mortgage Loans Kredit Pegawai/Pensiunan/ Retired Employee Credit Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel/ Claim to Micro, Small dan Retail Portfolio Tagihan kepada Korporasi/ Claim to Corporate Tagihan yang Telah Jatuh Tempo/ Claim on past due TOTAL







-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

225,946

225,946

188,576

165,955

165,955

144,235

-

-

-

-

-

-

225,946

225,946

188,576

165,955

165,955

144,235


301

Tabel 6.2.3. Pengungkapan Eksposur yang Menimbulkan Risiko Kredit akibat Kegagalan Pihak Lawan (Counterparty Credit Risk) Secara Konsolidasi Table 6.2.3. Disclosure of Potential credit risk exposure due to failure of competitor (Counterparty Credit Risk) Consolidated

No

1 2

3 4 5 6


Tagihan Kepada Pemerintah/ Claim to The Government Tagihan Kepada Entitas Sektor Publik/ Claim to Public Sector Entities Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional/ Claim to The Multilateral Development Banks and International Institutions Tagihan Kepada Bank/ Claim to The Bank Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel/ Claim to Micro, Small dan Retail Portfolio Tagihan kepada Korporasi/ Claim to Corporate TOTAL







7,406

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

6,205

1,902

1,902

4,587

1,217

1,217

-

-

-

-

-

-

38,847 52,458

38,847 40,750

38,847 40,750

18,447 23,035

18,447 19,664

18,447 19,664

Tabel 6.2.4. Pengungkapan Eksposur yang Menimbulkan Risiko Kredit akibat Kegagalan Setelmen (settlement risk) Secara Konsolidasi Table 6.2.4. Disclosure of Potential Credit Risk exposure due to failure of settlement (settlement risk) Consolidated Bank tidak memiliki eksposur yang menimbulkan risiko kredit akibat kegagalan setelmen secara konsolidasi dengan perusahaan anak Bank have no potential credit risk exposure due to failure of settlement consolidated with subsidiary

Tabel 6.2.5. Pengungkapan Eksposur Sekuritisasi Secara Konsolidasi Table 6.2.5. Disclosure of Securitization Exposure Consolidated Bank tidak memiliki eksposur sekuritisasi secara konsolidasi dengan perusahaan anak Bank have no securitization exposure consolidated with subsidiary

Tabel 6.2.6. Pengungkapan Eksposur di Unit Usaha Syariah dan/ atau Perusahaan Anak yang Melakukan Kegiatan Usaha Berdasarkan Prinsip Syariah (apabila ada) Secara Konsolidasi Table 6.2.6. Disclosure of Exposure in Sharia Business Unit and / or its Subsidiary Based on Sharia Business Principles (if any) Consolidated Bank tidak memiliki eksposur di Unit Usaha Syariah dan/ atau perusahaan anak yang melakukan kegiatan usaha berdasarkan prinsip syariah Bank have no exposure in Sharia Business Unit and/ or its subsidiary based on sharia business principles

Tabel 6.2.7. Pengungkapan Total Pengukuran Risiko Kredit Secara Konsolidasi Table 6.2.7. Disclosure of Total Credit Risk Measurement Consolidated

TOTAL ATMR RISIKO KREDIT/ TOTAL OF RISK WEIGHTED ASSETS CREDIT RISK TOTAL FAKTOR PENGURANG MODAL/ TOTAL OF DEDUCTION FROM CAPITAL FACTOR

302


31-Dec-13 10,426,381 -

31-Dec-12 9,036,035 -

Tabel 7.1. Pengungkapan Risiko Pasar Dengan Menggunakan Metode Standar Table 7.1. Market Risk Disclosure Based on Standards Method 31-Dec-13 Bank/ Bank No

1

2 3

Jenis Risiko/ Type of Risk

Risiko Suku Bunga a. Risiko Spesifik b. Risiko Umum Risiko Nilai Tukar Risiko Ekuitas *)

4

Risiko Komoditas *)

5

Risiko Option TOTAL

Beban Modal/ Capital Charge 2,421 2,421 4,876

ATMR/ RWA 30,261 30,261 60,956

31-Dec-12

Konsolidasi/ Consolidated Beban Modal/ ATMR/ Capital RWA Charge 2,421 30,261 2,421 4,895 -

30,261 61,189 -

Bank/ Bank Beban Modal/ Capital Charge 429 429 601

ATMR/ RWA 5,358 5,358 7,512

Konsolidasi/ Consolidated Beban Modal/ ATMR/ Capital RWA Charge 429 5,358 429 1,039 -

5,358 12,992 -

-

-

-

-

-

-

-

-

7,297

91,217

7,316

91,450

1,030

12,870

1,468

18,350

*) Untuk bank yang memiliki perusahaan anak yang memiliki eksposur risiko dimaksud

Tabel 7.2.a Pengungkapan Risiko Pasar Dengan Menggunakan Model Internal (Value at Risk/ VaR) - Bank secara Individual Table 7.2.a. Disclosure of Market Risk Based on Internal Model (Value at Risk/ VaR) – Individual Bank

No 1 2 3

Jenis Risiko/ Type of Risk Risiko Suku Bunga Risiko Nilai Tukar Risiko Oprtion TOTAL

VaR RataRata 262 10,968 11,230

31-Dec-13 VaR VaR Maksimum Minimum 816 57 28,567 472 29,383

529

VaR Akhir Periode 668 9,280

VaR RataRata 65 6,938

9,948

7,003

31-Dec-12 VaR VaR Maksimum Minimum 310 26 15,104 233 15,414

VaR Akhir Periode 145 3,716

259

3,861

Tabel 7.2.b Pengungkapan Risiko Pasar Dengan Menggunakan Model Internal (Value at Risk/VaR) - Bank secara Konsolidasi dengan Perusahaan Anak Table 7.2.b. Disclosure of Market Risk Based on Internal Model (Value at Risk / VaR) – Bank Consolidated with subsidiary Bank tidak menggunakan Model Internal untuk menghitung VaR secara konsolidasi dengan perusahaan anak , dikarenakan exposure risiko pasar dari perusahaan anak dianggap tidak signifikan Bank do not use Internal Model to calculate VAR in consolidated with subsidiary, because of risk market exposure from subsidiary is not significant


303

Tabel 8.1.a. Pengungkapan Kuantitatif Risiko Operasional - Bank secara Individual Table 8.1.a. Quantitative Disclosures of Operational Risk – Individual Bank 31-Dec-13

No

1

Pendekatan Yang Digunakan/ Approach Method

Pendapatan Bruto (Ratarata 3 tahun terakhir)/ Gross Income (Average Last 3 years)


432,843

64,926

432,843

64,926

Pendekatan Indikator Dasar/ Basic Indicator Approach TOTAL

31-Dec-12 Pendapatan Bruto (Ratarata 3 tahun terakhir)/ Gross Income (Average Last 3 years)


811,580

389,422

58,413

730,167

811,580

389,422

58,413

730,167

ATMR/ RWA

ATMR/ RWA

Tabel 8.1.b. Pengungkapan Kuantitatif Risiko Operasional - Bank secara Konsolidasi dengan Perusahaan Anak Table 8.1.b. Quantitative Disclosures of Operational Risk –Bank Consolidated with subsidiaries 31-Dec-13

No

1

304

Pendekatan Yang Digunakan/ Approach Method

Pendapatan Bruto (Ratarata 3 tahun terakhir)/ Gross Income (Average Last 3 years)


447,339

67,101

447,339

67,101

Pendekatan Indikator Dasar/ Basic Indicator Approach TOTAL


31-Dec-12 Pendapatan Bruto (Ratarata 3 tahun terakhir)/ Gross Income (Average Last 3 years)


838,761

400,726

60,109

751,361

838,761

400,726

60,109

751,361

ATMR/ RWA

ATMR/ RWA

Tabel 9.1.a. Pengungkapan Profil Maturitas Rupiah - Bank secara Individual Table 9.1.a Disclosure of Maturity Rupiah Profile for Rupiah - Individual Bank 31-Dec-13

Pos-pos/ Posts

No

I

Jatuh Tempo/ Due Date > 1 bln s.d. > 3 bln s.d. > 6 bln s.d. 3 bln 6 bln 12 bln > 1 Month till > 3 Month till > 6 Month till 3 Months 6 Months 12 Month

< 1 bulan < 1 Month

> 12 bulan > 12 Months

NERACA/ ON BALANCE A

Aset/ Asset 1

Kas/ Cash

2

Penempatan pada Bank Indonesia/ Placement on Bank of Indonesia

3

Penempatan pada bank lain/ Placements on Other Banks

4

Surat Berharga/ Securities

5

Kredit yang diberikan/ Loan

6

Tagihan lainnya/ Others Bills

7

Lain-lain/ Others

Total Aset/ Total Assets B.

II

Saldo/ Balance

16,725

16,725

-

-

-

-

1,888,470

1,649,618

138,874

59,128

40,850

-

294

294

-

-

-

-

-

-

-

-

-

-

4,172,556

738,675

481,702

213,500

1,247,165

1,491,514 -

-

-

-

-

-

4,000

4,000

-

-

-

-

6,082,045

2,409,312

620,576

272,628

1,288,015

1,491,514

2,731,956

2,009,421

111,978

1,501

5,757

603,299

-

-

-

-

-

-

1,320

1,320

-

-

-

-

Kewajiban/ Liabilities 1

Dana Pihak Ketiga/ Third Party Funds

2

Kewajiban pada Bank Indonesia/ Liabilities on Bank of Indonesia

3

Kewajiban pada bank lain/ Liabilities on Other Banks

4

Surat Berharga yang Diterbitkan/ Securities Issued

448,153

-

-

-

-

448,153

5

Pinjaman yang Diterima/ Borrowing

450,000

-

350,000

100,000

-

-

6

Kewajiban lainnya/ Other Liabilities

-

-

-

-

-

-

7

Lain-lain/ Others

66,388

50,085

16,303

-

-

-

Total Kewajiban/ Total Liabillities

3,697,817

2,060,826

478,281

101,501

5,757

1,051,453

Selisih Aset dengan Kewajiban dalam Neraca/ Difference Between Assets with Liabilities in the Balance Sheet

2,384,228

348,486

142,295

171,127

1,282,258

440,061

682,683

342,190

42,335

112,723

146,754

38,680

-

-

-

-

-

-

682,683

342,190

42,335

112,723

146,754

38,680

661,053

148,301

122,696

140,747

198,951

50,357

-

-

-

-

-

-

661,053

148,301

122,696

140,747

198,951

50,357

21,630

193,889

(80,361)

(28,024)

(52,197)

(11,677)

2,405,857

542,374

61,935

143,103

1,230,062

428,384

542,374

604,309

747,412

1,977,474

2,405,857

REKENING ADMINISTRATIF/ ADMINISTRATIVE ACCOUNT A.

Tagihan Rekening Administratif/ Administrative Account 1

Komitmen/ Commitment

2

Kontijensi/ Contingency

Total Tagihan Rekening Administratif/ Total Administrative Account Claims

B.

Kewajiban Rekening Administratif/ Administrative Account Liabilities 1


2


Total Kewajiban Rekening Administratif/ Total Administrative Account Liabilities Selisih Tagihan dan Kewajiban dalam Rekening Administratif/ Difference Between Charges with Liabilities in the Balance Sheet Selisih [(IA-IB)+(IIA-IIB)]/ Difference [(IAIB)+(IIA-IIB)] Selisih Kumulatif/ Cummulative Difference


305

31-Dec-12

Pos-pos/ Posts

No

I

< 1 bulan < 1 Month


Aset/ Asset 1

Kas/ Cash

2


3


4


-

-

-

-

-

-

5


4,346,843

613,572

330,784

326,549

1,239,258

1,836,680

6


4,254

4,254

-

-

-

-

7

Lain-lain/ Others

6,248

6,248

-

-

-

-

6,171,660

2,281,984

330,784

385,338

1,336,875

1,836,680

2,676,974

1,818,983

235,772

89,720

5,610

526,889


12,270

12,270

-

-

-

-

1,527,018

1,370,612

-

58,788

97,617

-

275,028

275,028

-

-

-

-



2


-

-

-

-

-

-

3


751,520

706,520

45,000

-

-

-

4


597,388

-

-

-

300,000

297,388

5


550,000

300,000

-

-

-

250,000

6


4,254

4,254

-

-

-

-

7

Lain-lain/ Others

55,710

40,110

-

15,600

-

-

4,635,846

2,869,867

280,772

105,320

305,610

1,074,278

(587,883)

50,013

280,018

1,031,264

762,403

363,452

69,479

262,055

15,483

16,435

-

-

-

-

-

-

-

363,452

69,479

262,055

15,483

16,435

-

264,259

112,496

96,653

24,408

24,349

6,352

-

-

-

-

-

-

264,259

112,496

96,653

24,408

24,349

6,352

99,193

(43,017)

165,402

(8,925)

(7,914)

(6,352)

1,635,007

(630,901)

215,414

271,093

1,023,350

756,050

(630,901)

(415,486)

(144,393)

878,957

1,635,007

Total Kewajiban/ Total Liabillities Selisih Aset dengan Kewajiban dalam Neraca/ Difference Between Assets with Liabilities in the Balance Sheet

1,535,815




2



B.



2



306



II

Saldo/ Balance


Tabel 9.1.b. Pengungkapan Profil Maturitas Rupiah - Bank secara Konsolidasi dengan Perusahaan Anak Table 9.1.b. Disclosure of Maturity Rupiah Profile for Rupiah – Bank Consolidated with subsidiaries 31-Dec-13

Pos-pos/ Posts

No

I


< 1 bulan < 1 Month



Aset/ Asset 1

Kas/ Cash

2


3


4


5


6


7

Lain-lain/ Others


II

Saldo/ Balance

17,906

17,906

-

-

-

-

1,888,470

1,649,618

138,874

59,128

40,850

-

294

294

-

-

-

-

-

-

-

-

-

-

4,275,822

744,781

490,809

224,673

1,213,420

1,602,139 -

-

-

-

-

-

8,910

8,910

-

-

-

-

6,191,402

2,421,509

629,683

283,801

1,254,270

1,602,139

2,731,956

2,009,421

111,978

1,501

5,757

603,299

-

-

-

-

-

-

1,320

1,320

-

-

-

-

-

-

-

-

448,153



2


3


4


448,153

5


450,000

-

350,000

100,000

-

-

6


3,294

3,294

-

-

-

-

7

Lain-lain/ Others

66,388

50,085

16,303

-

-

-


3,701,111

2,064,120

478,281

101,501

5,757

1,051,453


2,490,291

357,389

151,402

182,300

1,248,513

550,686

682,683

342,190

42,335

112,723

146,754

38,680

-

-

-

-

-

-

682,683

342,190

42,335

112,723

146,754

38,680

661,053

148,301

122,696

140,747

198,951

50,357

-

-

-

-

-

-

661,053

148,301

122,696

140,747

198,951

50,357

21,630

193,889

(80,361)

(28,024)

(52,197)

(11,677)

2,511,920

551,277

71,042

154,276

1,196,317

539,009

551,277

622,319

776,595

1,972,912

2,511,920




2



B.



2




307

31-Dec-12

Pos-pos/ Posts

No

I

< 1 bulan < 1 Month


Aset/ Asset 1

Kas/ Cash

2


3


4


-

-

-

-

-

-

5


4,444,694

621,627

331,735

328,674

1,179,535

1,983,123

6


4,254

4,254

-

-

-

-

7

Lain-lain/ Others

7,061

7,061

-

-

-

-

6,270,847

2,291,375

331,735

387,463

1,277,152

1,983,123

2,677,600

1,819,609

235,772

89,720

5,610

526,889


12,793

12,793

-

-

-

-

1,527,018

1,370,612

-

58,788

97,617

-

275,028

275,028

-

-

-

-



2


-

-

-

-

-

-

3


751,520

706,520

45,000

-

-

-

4


597,388

-

-

-

300,000

297,388

5


550,000

300,000

-

-

-

250,000

6


6,627

6,627

-

-

-

-

7

Lain-lain/ Others

55,710

40,110

-

15,600

-

-


4,638,845

2,872,866

280,772

105,320

305,610

1,074,278


1,632,003

(581,491)

50,964

282,143

971,541

908,846

363,452

69,479

262,055

15,483

16,435

-

-

-

-

-

-

-

363,452

69,479

262,055

15,483

16,435

-

264,259

112,496

96,653

24,408

24,349

6,352

-

-

-

-

-

-

264,259

112,496

96,653

24,408

24,349

6,352

99,193

(43,017)

165,402

(8,925)

(7,914)

(6,352)

1,731,195

(624,509)

216,365

273,218

963,627

902,493

(624,509)

(408,143)

(134,925)

828,702

1,731,195




2



B.



2



308



II

Saldo/ Balance


Tabel 9.2.a. Pengungkapan Profil Maturitas Valas - Bank secara Individual Table 9.2.a. Disclosure of Maturity Profile for Foreign 31-Dec-13

Pos-pos/ Posts

No

I


< 1 bulan < 1 Month



Aset/ Asset 1

Kas/ Cash

2


3


4


5

8,520

8,520

-

-

-

-

620,670

620,670

-

-

-

-

1,187,291

858,701

328,590

-

-

-

10,858

6,107

3,187

1,564

-

-


5,598,996

438,957

1,269,674

643,368

1,462,216

1,784,780

6


210,856

79,575

102,557

23,754

4,971

-

7

Lain-lain/ Others

4,662

4,662

-

-

-

-

7,641,852

2,017,192

1,704,008

668,685

1,467,187

1,784,780

4,137,688

2,764,542

207,379

10,507

2,243

1,153,016

-

-

-

-

-

-

365,100

304,250

60,850

-

-

-

-

-

-

-

-

-

3,089,936

473,386

-

608,500

1,521,250

486,800

189,856

69,712

95,293

19,880

4,971

-

11,537

300

11,237

-

-

-


7,794,117

3,612,190

374,760

638,887

1,528,464

1,639,816


(152,265)

(1,594,998)

1,329,248

29,798

(61,277)

144,964

2,343,936

1,736,838

211,025

146,892

200,501

48,680

-

-

-

-

-

-

2,343,936

1,736,838

211,025

146,892

200,501

48,680

943,275

273,963

342,003

144,143

146,656

36,510

-

-

-

-

-

-

943,275

273,963

342,003

144,143

146,656

36,510

Selisih Tagihan dan Kewajiban dalam Rekening Administratif/ Difference Between Charges with Liabilities in the Balance Sheet

1,400,661

1,462,875

(130,977)

2,749

53,845

12,170

Selisih [(IA-IB)+(IIA-IIB)]/ Difference [(IAIB)+(IIA-IIB)]

1,248,396

(132,124)

1,198,271

32,547

(7,432)

157,134

(132,124)

1,066,147

1,098,694

1,091,262

1,248,396


II

Saldo/ Balance



2


3


4


5


6


7

Lain-lain/ Others




2



B.



2


Total Kewajiban Rekening Administratif/ Total Administrative Account Liabilities

Selisih Kumulatif/ Cummulative Difference


309

31-Dec-12

Pos-pos/ Posts

No

I

< 1 bulan < 1 Month


Aset/ Asset 1

Kas/ Cash

5,808

5,808

-

-

-

-

2


428,891

428,891

-

-

-

-

3


833,998

573,772

-

-

-

260,226

4


22,789

20,439

2,350

-

-

-

5


3,972,723

213,947

1,110,675

415,958

1,213,430

1,018,713

6


207,212

105,329

58,089

17,730

26,063

-

7

Lain-lain/ Others

2,791

2,791

-

-

-

-

5,474,212

1,350,977

1,171,114

433,689

1,239,494

1,278,939

2,810,746

1,795,086

138,828

8,578

678

867,576

-

-

-

-

-

-

96,380

96,380

-

-

-

-

-

-

-

-

-

-




2


3


4


5


1,877,149

142,309

289,140

674,660

481,900

289,140

6


191,931

98,088

50,227

17,553

26,063

-

7

Lain-lain/ Others

233,722

393

233,230

99

-

-

5,209,927

2,132,255

711,425

700,890

508,641

1,156,716

264,285

(781,278)

459,689

(267,202)

730,853

122,223

2,170,940

1,931,506

185,317

24,288

23,709

6,120

-

-

-

-

-

-

2,170,940

1,931,506

185,317

24,288

23,709

6,120

929,173

413,132

472,015

28,123

15,903

-

-

-

-

-

-

-

929,173

413,132

472,015

28,123

15,903

-


1,241,767

1,518,374

(286,699)

(3,835)

7,807

6,120


1,506,052

737,096

172,991

(271,037)

738,659

128,343

737,096

910,086

639,050

1,377,709

1,506,052

Total Kewajiban/ Total Liabillities Selisih Aset dengan Kewajiban dalam Neraca/ Difference Between Assets with Liabilities in the Balance Sheet REKENING ADMINISTRATIF/ ADMINISTRATIVE ACCOUNT A.



2



B.



2




310



II

Saldo/ Balance


Tabel 9.2.b. Pengungkapan Profil Maturitas Valas - Bank secara Konsolidasi dengan Perusahaan Anak Table 9.2.b. Disclosure of aturity Profile for Foreign Currency – Bank Consolidated with subsidiaries 31-Dec-13

Pos-pos/ Posts

No

I


< 1 bulan < 1 Month



Aset/ Asset 1

Kas/ Cash

2


3


4


5

8,939

8,939

-

-

-

-

620,670

620,670

-

-

-

-

1,187,291

858,701

328,590

-

-

-

10,858

6,107

3,187

1,564

-

-


5,804,089

438,957

1,270,506

646,593

1,472,431

1,975,603

6


210,856

79,575

102,557

23,754

4,971

-

7

Lain-lain/ Others

7,013

7,013

-

-

-

-

7,849,716

2,019,962

1,704,839

671,910

1,477,401

1,975,603

4,050,064

2,676,918

207,379

10,507

2,243

1,153,016

-

-

-

-

-

-

365,100

304,250

60,850

-

-

-

-

-

-

-

-

-

3,385,070

473,386

-

842,727

1,582,158

486,800

189,977

69,833

95,293

19,880

4,971

-

11,537

300

11,237

-

-

-


8,001,749

3,524,688

374,760

873,114

1,589,372

1,639,816


(152,033)

(1,504,725)

1,330,079

(201,203)

(111,971)

335,786

2,343,936

1,736,838

211,025

146,892

200,501

48,680

-

-

-

-

-

-

2,343,936

1,736,838

211,025

146,892

200,501

48,680

943,275

273,963

342,003

144,143

146,656

36,510

-

-

-

-

-

-

943,275

273,963

342,003

144,143

146,656

36,510


1,400,661

1,462,875

(130,977)

2,749

53,845

12,170


1,248,628

(41,851)

1,199,102

(198,454)

(58,126)

347,956

(41,851)

1,157,251

958,797

900,672

1,248,628


II

Saldo/ Balance



2


3


4


5


6


7

Lain-lain/ Others




2



B.



2





311

31-Dec-12

Pos-pos/ Posts

No

I

< 1 bulan < 1 Month


Aset/ Asset 1

Kas/ Cash

5,963

5,963

-

-

-

-

2


428,891

428,891

-

-

-

-

3


833,998

573,772

-

-

-

260,226

4


22,789

20,439

2,350

-

-

-

5


4,141,561

213,947

1,111,776

420,078

1,220,434

1,175,326

6


207,212

105,329

58,089

17,730

26,063

-

7

Lain-lain/ Others

3,437

3,437

-

-

-

-

5,643,851

1,351,778

1,172,215

437,809

1,246,498

1,435,552

2,757,118

1,741,458

138,828

8,578

678

867,576

-

-

-

-

-

-

96,380

96,380

-

-

-

-

-

-

-

-

-

-




2


3


4


5


2,104,946

142,309

289,140

674,660

530,090

468,747

6


192,005

98,162

50,227

17,553

26,063

-

7

Lain-lain/ Others

233,722

393

233,230

99

-

-

5,384,171

2,078,702

711,425

700,890

556,831

1,336,323

259,680

(726,924)

460,790

(263,082)

689,667

99,229

2,170,940

1,931,506

185,317

24,288

23,709

6,120

-

-

-

-

-

-

2,170,940

1,931,506

185,317

24,288

23,709

6,120

929,173

413,132

472,015

28,123

15,903

-

-

-

-

-

-

-

929,173

413,132

472,015

28,123

15,903

-


1,241,767

1,518,374

(286,699)

(3,835)

7,807

6,120


1,501,447

791,450

174,092

(266,917)

697,473

105,349

791,450

965,541

698,625

1,396,098

1,501,447

Total Kewajiban/ Total Liabillities Selisih Aset dengan Kewajiban dalam Neraca/ Difference Between Assets with Liabilities in the Balance Sheet REKENING ADMINISTRATIF/ ADMINISTRATIVE ACCOUNT A.



2



B.



2




312



II

Saldo/ Balance


Laporan Keuangan Konsolidasi Perusahaan Induk

Parent Company Consolidated Financial Statements



315

CONSOLIDATED BALANCE SHEET Resona Holdings, Inc. and consolidated subsidiaries March 31, 2013

Millions of U.S. dollars (Note 1)

Millions of yen 2013

2013

¥ 2,707,761 246,323 439,726 696,538 — 11,335,875 25,782,695 76,340 1,158,028 307,088 51,860 169,357 608,435 (379,863) (338) ¥43,199,830

$ 35,999 1,954 4,003 8,368 2 108,245 281,630 720 9,313 3,267 462 1,874 5,739 (3,248) (1) $458,331

Liabilities and Net Assets: Liabilities: Deposits (Notes 13, 15, 29 and 35) ..................................................................... ¥35,384,871 Negotiable certificates of deposit (Note 29) .......................................................... 1,301,400 Call money and bills sold (Notes 4 and 29) .......................................................... 250,602 Payables under repurchase agreements (Notes 13 and 29) ................................. 38,992 Payables under securities lending transactions (Notes 13 and 29) ....................... — Trading liabilities (Notes 5, 29 and 30) .................................................................. 346,073 Borrowed money (Notes 13, 16 and 29) .............................................................. 671,869 Foreign exchange liabilities (Notes 8 and 29)........................................................ 1,463 Bonds (Notes 17 and 29)..................................................................................... 716,429 Due to trust account (Note 29)............................................................................. 448,793 Other liabilities (Notes 13, 16, 18, 29 and 30)....................................................... 1,126,413 Reserve for employees’ bonuses ......................................................................... 18,182 Reserve for employees’ retirement benefits (Note 31) .......................................... 12,940 Other reserves (Note 19) ...................................................................................... 39,504 Deferred tax liabilities (Note 27) ............................................................................ 240 Deferred tax liabilities for land revaluation (Note 21).............................................. 23,690 Acceptances and guarantees (Notes 20 and 29) ................................................. 539,855 Total Liabilities ........................................................................................... 40,921,325

¥34,523,604 1,337,560 408,527 11,998 345,063 273,269 1,512,904 2,051 797,076 354,818 1,089,568 13,943 12,481 41,358 125 23,713 608,435 41,356,500

$376,194 13,835 2,664 414 — 3,679 7,142 15 7,616 4,771 11,975 193 137 419 2 251 5,739 435,055

340,472 237,082 1,086,691 (86,849) 1,577,397 92,243 27,124 41,303 (4,629) 156,042

3,619 2,520 13,985 (952) 19,173 1,983 386 438 (46) 2,762

Net Assets (Notes 22, 33 and 36): Capital stock ....................................................................................................... Capital surplus .................................................................................................... Retained earnings................................................................................................ Treasury stock ..................................................................................................... Total stockholders’ equity ............................................................................. Net unrealized gains on available-for-sale securities (Note 6) ................................ Net deferred gains on hedges.............................................................................. Revaluation reserve for land (Note 21).................................................................. Foreign currency translation adjustments ............................................................. Total accumulated other comprehensive income ..........................................

340,472 237,082 1,315,470 (89,596) 1,803,428 186,573 36,319 41,260 (4,350) 259,803

Minority interests in consolidated subsidiaries ......................................................

126,072

109,890

1,340

Total Net Assets.........................................................................................

2,189,304

1,843,329

23,275

Total Liabilities and Net Assets ....................................................................... ¥43,110,629

¥43,199,830

$458,331

See accompanying notes to the consolidated financial statements.

316

2012

Assets: Cash and due from banks (Notes 3, 13 and 29)................................................... ¥ 3,386,146 Call loans and bills bought (Notes 4 and 29) ........................................................ 183,822 Monetary claims bought (Note 29) ....................................................................... 376,537 Trading assets (Notes 5, 13, 29 and 30) .............................................................. 787,139 Money held in trust .............................................................................................. 200 Securities (Notes 6, 13 and 29) ........................................................................... 10,181,599 Loans and bills discounted (Notes 7, 13, 14, 29 and 35) ..................................... 26,490,121 Foreign exchange assets (Notes 8 and 29) .......................................................... 67,782 Other assets (Notes 9, 13, 29, 30 and 31) .......................................................... 876,023 Tangible fixed assets (Notes 10, 12, 21 and 28) ................................................... 307,328 Intangible fixed assets (Notes 11, 12 and 28)....................................................... 43,498 Deferred tax assets (Note 27) .............................................................................. 176,269 Customers’ liabilities for acceptances and guarantees (Notes 20 and 29) ............ 539,855 Reserve for possible loan losses (Note 29) ........................................................... (305,532) Reserve for possible losses on investments ......................................................... (161) Total Assets ....................................................................................................... ¥43,110,629


CONSOLIDATED STATEMENT OF INCOME Resona Holdings, Inc. and consolidated subsidiaries For the fiscal year ended March 31, 2013



2012

2013

¥491,990 21,639 181,932 3,542 53,466 80,743

¥520,239 23,497 171,696 11,558 52,212 73,217

$5,230 230 1,934 37 568 858

Total Income ......................................................................................................... Expenses: Interest expenses (Note 23) ......................................................................................... Fees and commissions ................................................................................................ Trading expenses ........................................................................................................ Other operating expenses (Note 25) ............................................................................ General and administrative expenses........................................................................... Other expenses (Note 26) ............................................................................................

833,315

852,420

8,859

48,920 52,944 1,357 12,185 361,645 71,912

56,257 52,010 — 15,709 360,914 94,231

520 562 14 129 3,844 764

Total Expenses .....................................................................................................

548,966

579,123

5,836

Net income before income taxes and minority interests...................................... Income Taxes (Note 27): Current ........................................................................................................................ Deferred ......................................................................................................................

284,348

273,297

3,023

47,627 (43,732)

12,522 2,593

506 (464)

Income: Interest income (Note 23)............................................................................................. Trust fees..................................................................................................................... Fees and commissions ................................................................................................ Trading income (Note 24) ............................................................................................. Other operating income (Note 25) ................................................................................ Other income (Note 26) ...............................................................................................

Total income taxes................................................................................................

3,895

15,116

41

Net income before minority interests .....................................................................

280,453

258,180

2,981

Minority interests in net income .............................................................................

5,312

4,518

56

Net income ................................................................................................................

¥275,141

¥253,662

$2,925 U.S. dollars (Note 1)

Yen

Per common share information: Net income per share (Basic) (Note 33) ................................................................................. ¥105.71 Net income per share (Diluted) (Note 33)............................................................................... 72.52 Cash dividends per share applicable to the fiscal year (Notes 22 and 36).............................. 12.00

¥96.56 68.36 12.00

$1.12 0.77 0.12


CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME Resona Holdings, Inc. and consolidated subsidiaries For the fiscal year ended March 31, 2013



2012

2013

Net income before minority interests ..................................................................... Other comprehensive income (Note 32): Net unrealized gains on available-for-sale securities ................................................. Net deferred gains on hedges .................................................................................. Revaluation reserve for land ..................................................................................... Foreign currency translation adjustments ................................................................. Share of other comprehensive income of affiliates accounted for using the equity method.........................................................................................

¥280,453

¥258,180

$2,981

94,361 9,194 — 14,597

30,463 10,772 3,366 (1,872)

1,003 97 — 155

(3)

(26)

(0)

Total other comprehensive income .......................................................................

118,149

42,703

1,256

Total comprehensive income (Note 32) ...................................................................

¥398,602

¥300,884

$4,237

Comprehensive income attributable to (Note 32): Owners of the parent ............................................................................................... Minority interests ......................................................................................................

¥378,945 19,657

¥298,056 2,827

$4,028 208



317

CONSOLIDATED STATEMENT OF CHANGES IN NET ASSETS Resona Holdings, Inc. and consolidated subsidiaries For the fiscal year ended March 31, 2013



2012

2013

Net assets (Note 22): Stockholders’ equity: Capital stock: Balance at the beginning of the fiscal year .................................................... ¥ 340,472 Changes during the fiscal year Total changes during the fiscal year ........................................................... —

¥ 340,472

$ 3,619

—

—

Balance at the end of the fiscal year ............................................................. ¥ 340,472

¥ 340,472

$ 3,619

¥ 237,082

$ 2,520

(0) 0

(0) 0

Capital surplus: Balance at the beginning of the fiscal year ................................................... ¥ 237,082 Changes during the fiscal year Disposal of treasury stock ......................................................................... (0) Transfer from retained earnings to capital surplus ...................................... 0 —

—

—

Balance at the end of the fiscal year.............................................................. ¥ 237,082

¥ 237,082

$ 2,520

¥ 879,381

$11,553

(46,894) 253,662 542 (0) 207,309

(493) 2,925 0 (0) 2,432

¥1,086,691

$13,985

¥

$

Total changes during the fiscal year ...........................................................

Retained earnings: Balance at the beginning of the fiscal year ................................................... ¥1,086,691 Changes during the fiscal year Dividends paid .......................................................................................... (46,404) Net income ............................................................................................... 275,141 Reversal of revaluation reserve for land...................................................... 42 Transfer from retained earnings to capital surplus ...................................... (0) Total changes during the fiscal year ........................................................... 228,778 Balance at the end of the fiscal year.............................................................. ¥1,315,470 Treasury stock: Balance at the beginning of the fiscal year .................................................... ¥ Changes during the fiscal year ...................................................................... Purchase of treasury stock ........................................................................ Disposal of treasury stock ......................................................................... Total changes during the fiscal year ........................................................... Balance at the end of the fiscal year.............................................................. ¥

(86,849) (3,449) 701 (2,747) (89,596)

Total stockholders’ equity: Balance at the beginning of the fiscal year .................................................... ¥1,577,397 Changes during the fiscal year ...................................................................... (46,404) Dividends paid .......................................................................................... Net income ............................................................................................... 275,141 Purchase of treasury stock ........................................................................ (3,449) Disposal of treasury stock ......................................................................... 701 Reversal of revaluation reserve for land...................................................... 42 Total changes during the fiscal year ........................................................... 226,031 Balance at the end of the fiscal year.............................................................. ¥1,803,428 See accompanying notes to the consolidated financial statements.

318


(86,847)

(36) 7 (29)

(2) 0 (1) ¥

(86,849)

(923)

$

(952)

¥1,370,089

$16,770

(46,894) 253,662 (2) 0 542

(493) 2,925 (36) 7 0

207,307 ¥1,577,397

2,403 $19,173

(Continued) Millions of U.S. dollars (Note 1)


2013

2012

Accumulated other comprehensive income: Net unrealized gains on available-for-sale securities: Balance at the beginning of the fiscal year.............................................................. ¥ Changes during the fiscal year Net changes except for stockholders’ equity during the fiscal year .....................

94,330

30,416

Total changes during the fiscal year ....................................................................

94,330

30,416

1,002

¥

92,243

$ 1,983

¥

16,352

$

92,243

Balance at the end of the fiscal year ....................................................................... ¥ 186,573 Net deferred gains on hedges: Balance at the beginning of the fiscal year.............................................................. ¥ Changes during the fiscal year Net changes except for stockholders’ equity during the fiscal year .....................

27,124

¥

61,826

$

980 1,002

288

9,194

10,772


9,194

10,772

Balance at the end of the fiscal year ....................................................................... ¥ Revaluation reserve for land: Balance at the beginning of the fiscal year.............................................................. ¥ Changes during the fiscal year Net changes except for stockholders’ equity during the fiscal year .....................

36,319

¥

27,124

$

386

41,303

¥

38,479

$

439

Total changes during the fiscal year .................................................................... Balance at the end of the fiscal year ....................................................................... ¥ Foreign currency translation adjustments: Balance at the beginning of the fiscal year.............................................................. ¥ Changes during the fiscal year Net changes except for stockholders’ equity during the fiscal year ..................... Total changes during the fiscal year .................................................................... Balance at the end of the fiscal year ....................................................................... ¥

(42)

2,824

(42)

2,824

41,260 (4,629)

¥ ¥

(0) (0) $

438

(4,468)

$

(49)

(161)

279 (4,350)

(161) (4,629)

Total accumulated other comprehensive income Balance at the beginning of the fiscal year.............................................................. ¥ 156,042 Changes during the fiscal year Net changes except for stockholders’ equity during the fiscal year ..................... 103,761

97

41,303

279 ¥

97

2 $

2 (46)

¥ 112,190

$ 1,658

43,851

1,103

103,761

43,851

1,103

Balance at the end of the fiscal year ....................................................................... ¥ 259,803 Minority interests in consolidated subsidiaries: Balance at the beginning of the fiscal year.............................................................. ¥ 109,890 Changes during the fiscal year Net changes except for stockholders’ equity during the fiscal year ..................... 16,181

¥ 156,042

$ 2,762

¥ 110,273

$ 1,168

(383)

172

16,181

(383)

172

Balance at the end of the fiscal year ....................................................................... ¥ 126,072

¥ 109,890

$ 1,340

¥1,592,553

$19,597

(46,894) 253,662 (2) 0 542 43,468

(493) 2,925 (36) 7 0 1,275



Total net assets: Balance at the beginning of the fiscal year.............................................................. ¥1,843,329 Changes during the fiscal year Dividends paid.................................................................................................... (46,404) Net income......................................................................................................... 275,141 Purchase of treasury stock ................................................................................. (3,449) Disposal of treasury stock .................................................................................. 701 Reversal of revaluation reserve for land ............................................................... 42 Net changes except for stockholders’ equity during the fiscal year ..................... 119,943 345,974

250,776

3,678

Balance at the end of the fiscal year ....................................................................... ¥2,189,304

¥1,843,329

$23,275

Total changes during the fiscal year .................................................................... See accompanying notes to the consolidated financial statements.


319

CONSOLIDATED STATEMENT OF CASH FLOWS Resona Holdings, Inc. and consolidated subsidiaries For the fiscal year ended March 31, 2013



Cash flows from operating activities: Income before income taxes and minority interests ........................................................ Adjustments for: Depreciation and amortization ....................................................................................... Impairment losses on fixed assets ................................................................................. Equity in earnings of investments in affiliates .................................................................. Decrease in reserve for possible loan losses .................................................................. Decrease in reserve for possible losses on investments ................................................. Increase (decrease) in reserve for employees’ bonuses .................................................. Increase in reserve for employees’ retirement benefits ................................................... Interest income (accrual basis) ....................................................................................... Interest expenses (accrual basis) ................................................................................... Net gains on securities .................................................................................................. Net foreign exchange losses (gains) ............................................................................... Net losses (gains) on disposal of fixed assets................................................................. Net increase in trading assets ........................................................................................ Net increase in trading liabilities ..................................................................................... Net decrease (increase) in loans and bills discounted ..................................................... Net increase in deposits ................................................................................................ Net decrease in negotiable certificates of deposit .......................................................... Net decrease in borrowed money (excluding subordinated borrowed money) ................ Net decrease (increase) in due from banks (excluding those deposited at Bank of Japan) ............................................................................................................ Net decrease in call loans and other .............................................................................. Net decrease in call money and other ............................................................................ Net increase (decrease) in payables under securities lending transactions ..................... Net decrease (increase) in foreign exchange assets ....................................................... Net increase (decrease) in foreign exchange liabilities..................................................... Net increase in straight bonds ....................................................................................... Net increase (decrease) in due to trust account ............................................................. Interest receipts (cash basis) .......................................................................................... Interest payments (cash basis) ....................................................................................... Other—net ....................................................................................................................

284,348

¥

273,297

$

3,023

28,402 679 (174) (74,330) (177) 4,239 459 (491,990) 48,920 (15,525) 30,677 105 (90,600) 72,803 (707,426) 861,267 (36,160) (839,034)

27,743 2,606 (191) (44,755) (800) (660) 889 (520,239) 56,257 (23,024) (54,714) (1,030) (59,029) 28,987 70,326 343,657 (87,050) (177,909)

301 7 (1) (790) (1) 45 4 (5,230) 520 (165) 326 1 (963) 774 (7,521) 9,156 (384) (8,920)

(31,755) 125,689 (130,929) (345,063) 8,558 (587) 52,820 93,975 498,915 (60,077) 204,307

228,113 98,095 (363) 345,063 (12,868) 295 8,954 (21,048) 520,729 (63,117) 251,813

(337) 1,336 (1,391) (3,668) 90 (6) 561 999 5,304 (638) 2,172 (5,397)

Subtotal .................................................................................................................

(507,661)

1,190,025

Income taxes paid .........................................................................................................

(30,889)

(34,627)

(328)

Net cash provided by (used in) operating activities .................................................. Cash flows from investing activities: Purchases of securities .................................................................................................. Proceeds from sales of securities................................................................................... Proceeds from redemption of securities ......................................................................... Increase in money held in trust ...................................................................................... Purchases of tangible fixed assets ................................................................................. Proceeds from sales of tangible fixed assets .................................................................. Purchases of intangible fixed assets .............................................................................. Proceeds from disposal of intangible fixed assets .......................................................... Other—net ....................................................................................................................

(538,550)

1,155,398

(5,725)

(27,930,944) 25,644,024 3,678,248 (200) (9,324) 1,906 (2,677) 29 (233)

(41,237,703) 36,553,559 3,385,689 — (9,283) 5,873 (4,546) — (348)

(296,948) 272,634 39,105 (2) (99) 20 (28) 0 (2)

Net cash provided by (used in) investing activities ...................................................

1,380,828

(1,306,760)

14,680

Cash flows from financing activities: Repayment of subordinated borrowed money ............................................................... Proceeds from issuance of subordinated bonds ............................................................ Repayment of subordinated bonds ................................................................................ Dividends paid ............................................................................................................... Dividends paid to minority stockholders of consolidated subsidiaries ............................. Purchases of treasury stock........................................................................................... Proceeds from sales of treasury stock ...........................................................................

(2,000) 44,756 (189,005) (46,404) (328) (3,449) 670

(10,000) 210,876 (94,096) (46,894) (421) (2) 0

(21) 475 (2,009) (493) (3) (36) 7 (2,081)

Net cash provided by (used in) financing activities ..................................................

(195,760)

59,461

Effect of exchange rate changes on cash and cash equivalents ..........................

112

(7)

1

Net increase (decrease) in cash and cash equivalents........................................... Cash and cash equivalents at the beginning of the fiscal year .............................

646,629 2,590,131

(91,907) 2,682,038

6,874 27,537

Cash and cash equivalents at the end of the fiscal year (Note 3) ...........................

¥ 3,236,761

¥ 2,590,131

$ 34,411


320

¥

2013

2012



321

RI SK MAN AG EMEN T SY S T EMS

RISK MANAGEMENT SYSTEMS

Based on the Group Risk Management Policy, each

Basic Approach to Risk Management

Group bank has established its own risk management policy

We deeply regret the serious concern and inconvenience

that is tailored to its operations, unique characteristics, and

that the injection of public funds in June 2003 caused the

the risks it must address. The risk management policies of

people of Japan, our customers, and other stakeholders.

Resona Holdings and Group banks create a basic frame-

Consequently, we have established the risk management

work for managing risk by defining the types of risk that

principles below to enhance our risk management systems

must be managed and establishing organizations or systems

and methods as well as risk control. Resona Holdings and

that manage risk.

other Resona Group companies conduct their risk manage-

Resona Holdings and Group banks have established risk

ment activities with an eye to securing the soundness of

management departments for managing different types of

operations and enhancing profitability.

risk, along with a Risk Management Division, to integrate the

1. We will not assume levels of risk in excess of our

management and control of all types of risk. Principal risk categories are outlined below, and each risk is managed

economic capital. 2. We will deal promptly with losses that we have

using a method that is tailored to its characteristics. Principal Group companies, other than the banks, have

incurred or expect to incur. 3. We will take risks appropriate for our earnings power.

also established risk management policies that are tailored to their own operations, special characteristics, and risks. In

Risk Management Policies and Systems

addition to establishing risk management systems and

Resona Holdings has established the Group Risk

frameworks, these policies establish guidelines for avoiding

Management Policy that serves as the Group’s basic risk

risks outside their fundamental business areas. These Group

management policy.

companies have also established risk management departments for managing different categories of risk and risk management divisions for comprehensive risk management.

Risk Management Methods Risk Category

Comprehensive risk management (setting risk limits, assessing risk, allocation of risk capital, etc.)

Credit risk

Risk of losses that arises when the value of assets (including off balance sheet assets) declines or is destroyed as a result of the deterioration of the financial position of obligors

Setting risk limits, credit rating system, portfolio management, credit analysis and management, etc.

Market risk

Risk of losses that may occur when the price of assets and liabilities (including off balance sheet assets and liabilities) change because of fluctuations in market risk factors, including interest rates, foreign currency exchange rates, and stock prices

Setting risk limits, setting loss limits, setting position limits, etc.

Liquidity risk

Risk of losses that may occur when a party has difficulty in raising the necessary funds or is forced to raise such funds at higher than normal rates

Recognition of liquidity emergencies, response system for emergencies, guidelines for liquidity risk management indicators, etc.

Operational risk

Risk of losses that may occur when internal processes, personnel, and/or systems function improperly or fail to function and when external factors result in such losses

Control self-assessments (CSAs), analysis of loss data, etc.

Processing risk

Risk of losses that may occur when management and/or staff fail to perform processing work accurately and when they cause accidents or commit fraud

Improvements in business processes, training and education, guidance for clerical operations, etc.

Systems risk

Risk of losses that may occur when computer systems are down or perform improperly and when fraud occurs

Control through systems risk management standards, preparation of contingency plans, etc.

Legal and compliance risks

Risk of losses that may occur when legal regulations and contracts are violated and when fraudulent contracts are concluded

Compliance checks, improvements through compliance programs, etc.

Trust asset management risk

Risk of losses that may occur when a trustee fails to fulfill his/her fiduciary responsibilities and does not exercise the due care expected of a prudent manager and, as a result, the trust assets are lost or otherwise impaired and compensation must be provided to the owners of the assets

Improvement in business processes, training and education, guidance for clerical operations, etc.

Other operational risk

Risk of losses that may occur when tangible assets are damaged or destroyed as a result of natural disasters, fires, or other contingencies and the risk of losses resulting from external criminal activities that cause losses to clients and must be compensated

Improvements in facilities to minimize risks of natural disasters and financial crime by outsiders, strengthening procedures, etc.

Risk of losses that may occur when reports in the media, rumors, false information, and unfounded reports have a detrimental effect on a company’s reputation

Dissemination of timely and appropriate information, monitoring of media, etc., preparation of crisis management systems.

Reputational risk

322

Definition


Group Management by Resona Holdings Resona Holdings provides common guidance and direction

companies through prior consultation, thus controlling the

to all Group companies regarding risk management policies,

Group risk management framework. Furthermore, Resona Holdings controls risk taking by

standards, and systems. The Group management framework requires that Group

Group companies by requiring prior discussion of their limits

companies confer with Resona Holdings in advance of mak-

and guidelines. Group companies must make reports to

ing decisions on important matters related to risk manage-

Resona Holdings regarding the risk conditions and their man-

ment and base their decisions on those consultations.

agement on a regular and as-needed basis so that the holding company can provide guidance and direction as necessary.

In addition to providing direction to Group companies regarding risk management policies as well as rules, stan-

As shown by the chart below, we have formed risk man-

dards, and systems, Resona Holdings verifies risk manage-

agement divisions within Resona Holdings for managing

ment policies, rules, standards, and systems at all Group

each type of risk on a Groupwide basis.

[Group Risk Management Systems in Outline]

Resona Holdings

Board of Directors Representative Executive Officers Executive Committee

Committees and councils

Group Risk Management Committee Group Compliance Committee Housing Loan Management Committee Group Liquidity Risk Management Committee

Comprehensive risk management Management of each type of risk

Risk Management Division Credit Risk Management Division


Risk Management/ Business Process Reengineering/ Compliance Divisions

IT Planning Division

Compliance Division


Corporate Communications Division

1) Prior consultation system (Holding company — Group companies), 2) Reporting system (Group companies — Holding company), 3) Guidance/advice (Holding company — Group companies) Group banks and other Group companies

Risk category

Credit risk

Market risk

Liquidity risk

Processing risk

Systems risk

Legal and Trust asset compliance risks management risk

Other operational risk

Operational risk

Reputational risk

Resona Holdings Group Management Framework

1) Prior discussion system

Group companies must engage in prior discussion with Resona Holdings in the situations listed below. • When establishing or revising important risk management policies or rules • When establishing all types of risk-related limits and guidelines • When making decisions about other important risk management matters

2) Reporting system

• All Group companies must make periodic reports to Resona Holdings regarding the status of risks and risk management. • Reports are made as needed, for example, when critical risk management issues arise.

3) Guidance and advice

• Resona Holdings presents such Groupwide risk management items as policies, standards, and systems to all Group companies. • Resona Holdings provides individual guidance and advice as necessary, based on reports from Group companies.

COMPREHENSIVE RISK MANAGEMENT

Comprehensive Risk Management Systems

Basic Approach to Comprehensive Risk Management

Comprehensive risk management divisions have been

Comprehensive risk management measures and controls dif-

formed within Resona Holdings and the Group banks, and

fering kinds of risk from an overall perspective, and its objec-

each of these divisions is responsible for comprehensive risk

tive is to maintain the sound management of the Resona

management of the Group and the banks, respectively.

Group as a whole. To secure such sound management, the fundamental approach is to manage operations so as to maintain major types of risk within the limits of core capital.


323

All Group banks measure the volume of credit risk, market

there are risks that cannot be quantified by statistical risk

risk, and operational risk using the risk management indica-

management methods. Based on this fact, Resona Holdings

tor value at risk (VaR*) and establish risk limits (make risk

and Group banks strive to study and understand the incom-

capital allocations) on these types of risk. Risk management

pleteness and specific weak points of the VaR method,

is conducted to control risk within these established limits.

thereby assessing and recognizing the impact of such limita-

When the Group banks set their risk limits, Resona

tions of their risk measurement. For risks that cannot be

Holdings holds prior consultation with each bank and verifies

identified or quantified by the VaR method, Resona Holdings

the details of the limits to be established to confirm the

conducts qualitative assessment through various stress

soundness of the Group as a whole. In addition, Resona

testing and the use of risk-assessment mapping. In this way,

Holdings receives periodic reports from the Group banks

Resona Holdings aims to enhance the quality of its compre-

regarding the status of risk management and confirms the

hensive risk management.

status of comprehensive risk management of the Group.

* VaR, or value at risk, is a risk management indicator that is calculated using statistical methods to measure the maximum loss that may occur with a specified confidence interval (probability) and over a specified period.

In addition, although the Resona Group is constantly working to improve the quality of risk measurement through various means, including the application of the VaR method,

[Resona Group’s Allocation of Risk Capital (Establishment of Risk Limits)] � Primary risks (credit risk, market risk (including equity investments), and operational risk) are controlled within the scope of Tier 1 capital. � Sufficient risk buffers in the form of the remainder of Tier 1 and Tier 2 are provided against the risk volume assumed under a stress test or the risks that are difficult to measure.

[ Risk Amounts Relative to Capital (Year ended March 31, 2013) ] (Billions of yen) 2,500 Tier 2

Assumptions for measuring the VaR

2,000

1,000

Tier 1

� Holding period

Market risk ¥120.7 billion Credit risk ¥342.6 billion

0

Risk Tolerance

Risk Capital

99%

* A 99.9% level is used as an auxiliary risk amount under stress conditions. Operational risk ¥62.0 billion

500

324

� Confidence interval

Soundness is secured by covering risks with Tier 1 capital, which is close to risk capital.

1,500

The adequacy of capital is assessed on the basis of management of the capital adequacy ratio and comprehensive risk management.

Risk Volume

Credit risk: 1 year Market risk: 10 days to six months, depending on the nature of assets Operational risk: 1 year

* Risk tolerance has been adjusted to capital (Tier 1 and Tier 2) for internal management purposes.

CREDIT RISK MANAGEMENT

Credit Risk Management Frameworks and Systems

Basic Approach to Credit Risk Management

The Credit Risk Management Division is in charge of manag-

We define credit risk as “a risk that arises when the value of

ing credit risk at Resona Holdings. This division collects

assets declines or is destroyed as a result of the deteriora-

information relating to credit and other risks from all Resona

tion of the financial position of obligors.”

Group banks and controls credit risk management in the

The Resona Group manages credit risk by maintaining

Resona Group while coordinating relevant activities through

appropriate earnings in relation to credit costs by accumulat-

effective planning and strategy formulation. When the divi-

ing sound and profitable assets through appropriate credit

sion identifies credit risk management issues through its

analysis and management. At the same time, by promoting

operations, it collaborates with the Risk Management

the thorough distribution of risk through accurate credit port-

Division in charge of comprehensive risk management within

folio management and controlling the amount of credit risk

the entire Group, on an as-required basis, to make appropri-

within appropriate limits, we aim to maintain the soundness

ate responses, such as instructing relevant Resona Group

of our operations.

banks and divisions to solve the issues. In addition, the

Positioning credit risk management as one of the most-

Credit Risk Management Division, regularly or on an as-re-

important management issues, Resona Holdings has formu-

quired basis, monitors the status of Groupwide credit risk

lated the Group Risk Management Policy. Based on this

and Group banks’ management. The results of such moni-

policy, the Resona Group establishes and upgrades its credit

toring are reported to the management of Resona Holdings

risk management systems and relevant procedures.

through the Executive Committee and other relevant


committees. Please note that for housing loans, which

past due or the business performance of obligors deterio-

account for a high percentage of the loan portfolio, the

rates, timely and appropriate reviews are conducted.

Groupwide Housing Loan Management Committee meets

Moreover, to accurately assess and measure the credit

periodically, with the objective of enhancing the sophistica-

risk of the Group’s credit portfolio, Group companies make

tion of credit risk management.

use of measures of exposure, the average credit loss

With the aim of complementing the aforementioned

amount, credit risk amounts, etc.

Groupwide structure and systems, Resona Group banks have in place effective credit risk management frameworks

Monitoring of Credit Risk

and systems consistent with the nature of their credit risk

Group banks monitor the credit risk standing of their cus-

management. Organizations responsible for credit risk man-

tomers by monitoring their fulfillment of contractual repay-

agement at Resona Group banks are credit committees and

ment schedules, their business performance, financial

credit risk management-related departments, which include

position, qualitative factors, and other indicators. Especially

divisions responsible for credit risk management, credit

for customers to which the Resona Group has major credit

analysis, and administration of problem loans.

exposure and may have a major impact on the Group’s

[Credit Risk Management System of the Resona Group Banks]

Reports Reports

To monitor the credit risk of the Group’s portfolio, related data is classified according to assigned credit rating, indus-

Branches and operating offices

try, region, and other criteria. Based on this classification,

Circulation of approval documents, applications for rating, etc.

Group banks calculate credit risk exposure, average credit

Departments in charge of credit analysis

Document approvals, verification of status of credit operations, etc.

Auditing

Portfolio monitoring, management of position limits, etc.

Credit risk management departments

a continuing basis.

Credit risk analysis and management

Departments responsible for monitoring problem assets

Supervision

loss amount, credit risk amounts, and other indicators and follow carefully and analyze changes in credit risk, concentrations of credit risk, and risk versus return conditions. Control and Mitigation of Credit Risk When screening applications for credit, Group banks exam-

Discussion of lending policies for major borrowers and reporting Credit Committee

Internal Auditing

Portfolio management

management, monitoring is carried out more strictly and on

Reports Auditing Council Supervision

Board of Directors

ine and gain a firm grasp of the applicant’s financial position, uses of funds, resources for the repayment of obligations, and other related matters, and, then taking account of special risk characteristics or other issues, perform appropriate credit analyses. To deal with concentrations of exposure to specific cus-

Credit Policy

tomers or groups of customers, in view of possible repercus-

The Resona Group, reflecting upon its experience of receiv-

sions for the Resona Group’s management, Group banks

ing a capital infusion with public funds, has established a

set credit limits, or credit ceilings, and adopt other measures

unified Group Credit Policy, which lays out a standard set of

to manage such circumstances.

basic principles for credit management for the Group as a

When we determine that certain customers need to be

whole. The Credit Policy describes in detail principles and

given special attention because of deterioration in perfor-

rules for credit operations with the objective of building a

mance or other circumstances, taking in account that pro-

sound portfolio of loans to SMEs and individuals that is well

viding business revitalization support is an important role of

diversified and yielding appropriate returns. Group Credit

financial institutions in society, Group banks make appropri-

Policy is frequently referred to in the daily operating proce-

ate provisions for potential credit losses and immediately

dures as well as on the occasions of internal training.

take steps to revitalize the customer’s business activities and recover credit to keep losses to an absolute minimum. In

Outline of Procedures for Credit Risk Management

addition, Group banks are taking active initiatives to reduce

Identification and Assessment of Credit Risk

credit risk by working to make improvements in the manage-

To accurately assess and measure credit risk, each Group

ment of customers’ business operations through providing

bank assigns a credit rating to every obligor and reviews this

support in the form of management consultation, manage-

rating at least once a year. Also, in cases where claims are

ment guidance, and management improvement activities.


325

Internal Credit Ratings Outline of Internal Credit Ratings

calculated based on the PD* for each credit rating category,

Resona Group banks assess the credit risk of their custom-

and such estimated credit costs are used to measure and

ers based on their financial position and other factors in

manage the profitability of individual customer accounts. As

accordance with established rules, assigning one of 12

a result, the Group works to obtain earnings that are com-

notch ratings. These credit ratings reflect the obligor’s credit

mensurate with the credit risk taken.

risk standing, and they are used as one important criterion in

Various models used in such internal credit ratings are ver-

making judgments regarding the extension of credit.

ified at least once a year by the Credit Risk Management

Assignment of customers to the obligor classification is

Division for adequacy. The results of such verification are

based on their credit ratings. Since necessary write-offs and

reported to the management of Resona Holdings, and these

loan loss reserves are estimated based on the results of

risk models are subject to review and revision on an as-

self-assessments of asset quality, the internal credit rating

required basis.

system occupies an extremely important position as a basic

* PD is the probability of default of an obligor (in the case of a business corporation) in a certain credit rating category or the probability of default on a transaction that is part of a transactions pool (in the case of retail transactions) over a one-year period.

indicator for self-assessments as well as write-offs and provision of loan loss reserves. Expected credit costs are [Credit Rating Scale] Obligor Ratings

Obligor Category

Definition

Outstanding

Very high probability of meeting obligations; operations are stable

A

Superior

High probability of meeting obligations; operations are stable

B

Good

Sufficient probability of meeting obligations but, if the economy and business environment deteriorate substantially, there is a possibility this will have an effect on the obligor

Above average

There are no problems regarding the probability of meeting obligations, but, if the economy and the business environment deteriorate substantially, there is a possibility that the probability of meeting future obligations will decrease.

D

Average

There are no problems regarding the probability of meeting obligations for the time being, but, if the economy and business environment deteriorate substantially, there is a possibility that the probability of meeting future obligations will decrease.

E

Below average

There are no problems regarding the probability of meeting obligations at present, but there are elements of uncertainty regarding business performance and financial position, and, as a result of changes or other developments related to economic trends and the business environment, there is concern that problems may arise related to meeting future obligations.

F

Watch I

Business performance is weak or uncertain, and there are problems related to financial position and other matters; therefore, monitoring and attention are necessary going forward.

Watch II

Business performance is weak or uncertain, and there are problems related to financial position and other matters; therefore, close monitoring and attention are necessary going forward.

Special attention

Business performance is weak or uncertain, there are problems related to financial position and other matters regarding the obligor, and there are problems regarding lending conditions and meeting obligations.

SA

C

G

Normal

Watch

H I

Doubtful

At present, the obligor is not in bankruptcy but is experiencing management difficulties, the state of progress toward the implementation of management reform plans is not satisfactory, and, going forward, there is a strong possibility of bankruptcy.

J

Effectively Bankrupt

Although not, in fact, legally or formally, in bankruptcy, the obligor is effectively in bankruptcy, as it is recognized to be experiencing serious management difficulties, and there are no prospects for restructuring.

K

Bankrupt

The obligor is legally and formally in bankruptcy.

Outline of Rating Procedures

Specialised Lending

Corporate Exposures

In the case of non-recourse loans for which the nonexempt

For industrial corporations in general, business proprietor-

property is public infrastructure, tangible assets (such as

ships, financial institutions, and others, the Group uses a rat-

ships and aircraft), and/or commercial real estate, such

ing model to assign credit scores based on the obligor’s

loans are divided into four types—project finance, object

financial information. The Group decides on credit ratings

finance, commercial real estate lending, and highly volatile

based also on qualitative factors, ratings by external agen-

commercial real estate lending—and scoring models for

cies, the credit condition of related parties, and, the most

each of these four types are applied. For all of these four

important, the most up-to-date information that can be col-

types, indicators that are used as the basis for scoring

lected. In the case of governments, regional governments

include the loan to value (LTV) ratio (ratio of the loan expo-

and entities, and other obligors for which scoring based on

sure to the value of the assets) and the debt service cover-

rating models is not appropriate, ratings are assigned based

age ratio (DSCR, the ratio of the annual interest and principal

on financial strengths, taking account of the special features

to be paid to net income). In addition, qualitative and other

of these entities.

information, such as the viability of the underlying business activities and information on the nonexempt property, is also taken into account in deciding on ratings.

326


Retail Exposures

LGD (Loss Given Default) Ratings

Exposure other than corporate exposure is divided into three

The Resona Group adopts an LGD rating approach which

categories—residential mortgage exposures, qualified

assigns a rating to an individual credit. Together with the

revolving retail exposures, and other retail exposure.

internal credit ratings, LGD ratings are used as criteria for

Exposures in each category that have similar risk character-

decision making in the assessment of individual credit while

istics are then organized into pools and risk management is

being applied in the monitoring of overall profitability for each

conducted for each of these pools.

customer account as well as in credit portfolio management. Individual credits are assigned with a rating in accordance

Equity Exposures

with their estimated collectibility as measured in LGD*2. A

The Group banks employ the PD/LGD method* for calculat-

high rating indicates low LGD, representing high collectibility

ing risk-weighted assets for their equity investments for rela-

at loan default, while a low rating indicates high LGD, repre-

tionship purposes (with the exception of those stocks for

senting low collectibility.

1

which other methods of calculation have been specified) and by the same method for corporate exposures.

Parameter Estimates The Group banks estimate and verify the PD for each inter-

Funds, Etc. (Equivalent Exposure Basis)

nal credit rating category in accordance with the stipulation

The Resona Group makes investments in equity investment

under the Notification on Capital Adequacy, based on their

trusts, bond investment trusts, and various types of other

combined past data. For retail exposures, PD is estimated

funds. In calculating risk-weighted assets for funds, the

for each of the loan pools defined by each bank. Such esti-

Group conducts a look-through (examination of the individu-

mates are used in the calculation of their capital adequacy

al assets underlying these funds) and, in principle, uses the

ratios. These parameters are also used for decision making

total amount of underlying individual risk-weighted assets as

concerning risk capital allocation and risk-adjusted asset

these funds. When the PD/LGD method is used to calculate

management by major business lines.

the risk-weighted assets of the underlying assets through

*1 The PD/LGD method is a method used for calculating risk-weighted assets by taking account of PD and LGD for each credit rating category. *2 LGD is the percentage of the loss at the time of default to the amount of exposure.

the conduct of a look-through, the credit rating is determined using a similar approach as applied to exposures to corporate exposures.

[Portfolio Classification and Internal Credit Ratings] Asset Classification

Corporate

Applicable Systems and Rules

Business with credit amount exceeding ¥100 million

Internal Credit and LGD Ratings

Self-employed Individuals

Self-employed individuals with credit amount exceeding ¥100 million


Specialised Lending

Corporate Exposures

Definition

Enterprises

Sovereign

Project finance, object finance, commercial real estate lending, and highly volatile commercial real estate lending

Internal Credit Ratings

Central governments, central banks, government affiliated institutions, local public organizations, certain public corporations, credit guarantee corporations, Internal Credit and LGD Ratings international institutions, and others (Japan, overseas)

Financial Institution

Banks and securities companies (Japan, overseas)

Residential Mortgage

Loans for individuals to acquire residential real estate


Unsecured card loans for individuals with a credit ceiling of less than ¥10 million

Qualifying Revolving Loans Retail Exposures Other Retail Exposures

Retail exposures (excluding exposures to those who are self-employed) other than loans to acquire residential real estate and qualifying revolving loans

Equity Exposures

Stocks held for relationship purposes

Rules for Retail Pool Management*

Exposures other than the above having a credit amount less than ¥100 million Internal Credit Ratings

* Internal credit ratings are applied to those enterprises classified as “other retail exposures.”


327

Portfolio Management Framework to Monitor and Eliminate Concentration

[Calculation of Credit Risk Volume]

Risks Credit portfolio management, which involves management of

Amount of credit exposure

the overall portfolio of loans and bills discounted, is one of

Information on coverage, recovery rate, etc.

the two pillars of credit risk management, with credit analysis

PD (by credit rating category)

and management being another pillar.

Default correlation

Overall status of the portfolio as measured by: Credit risk volume (UL) Average credit loss (EL)

Excessive concentrations of loans and bills discounted to certain obligors resulted in substantial credit losses, and, in light of the Group banks’ experience in receiving a capital

[General Image of the Distribution of Losses]

infusion with public funds, it has implemented a credit ceiling system that prevents excessive concentration of risk. Under on their respective financial strength to prevent the total credits they extend to a single obligor from exceeding the ceiling. Adherence by subsidiary banks to their respective ceilings is monitored on a regular basis. By analyzing the composition of our credit portfolio by

Frequency of losses

this system, Group banks established an upper limit based

Given the distribution of the credit exposure amount by obligor and default correlation, the distribution of frequency and the amount of losses are as shown here. Maximum loss based on a specified confidence interval Average credit loss Credit risk volume

such criteria as credit rating and industry classifications, we Amount of losses

regularly monitor changes in the amount of credit exposure and credit costs as well as the state of risks and returns.

Use of Portfolio Analysis Quantifying and Establishing Limits for Credit Risk

To promote the sophistication of risk management with such

The Resona Group calculates credit risk for its entire credit

initiatives as credit portfolio analysis, it is necessary to calcu-

portfolio using a model to quantify credit risk, and this is used

late the credit risk amount for individual obligors and indus-

for internal control purposes. Specifically, using the credit

tries. The Resona Group distributes the credit risk amount

amount, status of coverage, the ratio of recoveries, the PD by

measured for the entire credit portfolio to individual obligor

credit rating category, default correlations, and other data,

units, and, after compiling the risk by segment, uses these

the average credit loss (EL: expected loss) as well as the

data in portfolio analysis.

credit risk volume (UL: unexpected loss) are calculated, and limits are set on the volume of credit risk. The Resona Group controls quantified credit risk within this fixed limit.

Credit Analysis and Management Individual Credit Assessments

problem claims make decisions on the application. The

Credit analysis and management entail case-by-case credit

credit analysis divisions use an assessment system that

assessments, or the credit management of individual obli-

takes account of the potential obligor’s size, industry, and

gors. In handling credit operations, to make highly accurate

the level of credit risk.

and reliable credit assessments, Group bank branches engage in comprehensive evaluations of such quantitative

Obligor Management

information as financial statements and such qualitative

After credit has been granted, the Group banks monitor the

information as information about the business environment

use of loan proceeds and the fulfillment of lending conditions

and the quality of the management, along with assessments

as well as periodically assess business conditions and the

of how the loan will be used, the adequacy of repayment

status of company plans.

sources, lending conditions, and other matters.

328

Through the monitoring of the status of obligors’ credit

In cases where credit exposure and the level of credit risk

risk, the credit analysis divisions, on an as-required basis,

involved exceed certain established levels, the Head Office

formulate appropriate policies and specific measures. Based

divisions responsible for credit analysis and management of

on these policies and measures, the credit analysis divisions


provide necessary guidance to branch offices while monitor-

manage their business status. After assessing their ability to

ing their operations to assure that the guidance provided is

recover their business in an appropriate manner, the problem

closely observed. In particular, the credit analysis divisions

loan management division makes a decision on business

monitor large obligors more strictly and frequently, compared

revitalization or liquidation and claim collection. For obligors

with other obligors, due to the significant impact they could

whose business is deemed recoverable, the Group banks

have on its management and performance. In addition, the

provide as much support as possible for implementation of

credit analysis divisions conduct discussions with and make

restructuring plans. In addition, for those obligors behind in

reports to the Credit Committees with regard to the status of

their payments, the Group banks identify and analyze the

credit risk management and relevant policies for such obli-

reasons for this delay in payment, provide timely consultation

gors.

and advice, and take other initiatives to prevent prolongation

Resona Group banks, in principle, manage problem loans

of such delays. Especially in the case of SMEs, in view of the

in accordance with the significance of their credit risk. In

roles of financial institutions in society, the Group banks pro-

more specific terms, such claims are separately managed

vide support through detailed management consultation and

depending on their internal ratings and obligor classification

guidance as well as offer support for preparing management

assigned to them. For obligors falling below a certain rating

improvement plans, thus taking aggressive initiatives in help-

and obligor classification, the division responsible for prob-

ing them to revitalize their businesses.

lem loan management works to accurately monitor and

Self-Assessments, Write-Offs, and Reserves Self-Assessments of Asset Quality Self-assessments of asset quality involve assessing the indi-

attention) is added to the general reserve for possible loan losses.

vidual assets that Group banks hold and classifying them

• For exposure to doubtful obligors, Group banks subtract

according to the degree of risk in their recovery and impair-

the amount deemed recoverable based on the value of

ment with a view to fully understanding the condition of the

collateral upon disposal and the value of guarantees, and

banks’ assets and increasing their financial soundness.

then, based on the expected loss ratio calculated from

Self-assessments of asset quality are the means for credit

actual defaults over a specified period in the past, the

risk management as well as a preparatory step for compiling

Group banks estimate the amount of the expected loss

objective and accurate financial statements which fully reflect

over the coming three years and add this expected loss to

the write-offs and provisions of loan loss reserves necessitated by the results of such self-assessments.

the specific reserve for possible loan losses. • For exposure to effectively bankrupt and bankrupt obligors, Group banks subtract the amount deemed recover-

Criteria for Write-Offs and Reserves

able based on the value of collateral upon disposal and the

The Resona Group banks have established Criteria for Write-

value of guarantees and then either write off the unrecover-

Offs and Reserves, and, based on the results of their self-

able amount or add such amount to the specific reserve

assessments of asset quality, in principle, Group banks make

for possible loan losses.

write-offs of exposure and provisions to loan loss reserves. • For exposure to obligors classified as normal, Group banks

Rating

set aside provisions to loan loss reserves based on

A

expected losses calculated using the historical loan loss

B

rate for a specified period in the past. The amount of expected losses over the coming one-year period is added to the general reserve for possible loan losses. • For exposure to watch obligors, Group banks set aside provisions to loan loss reserves based on expected losses calculated using the historical loan loss rate for a specified period in the past. The amount of expected losses over the coming one-year period (or over the coming three-year period in the case of watch obligors requiring special

Obligor category

Claims category

Write-offs/reserves

SA

C

Normal

I (unclassified) Reserves are provided based on the expected credit loss rate*.

D E F G

Watch II

H

Special Attention

I

Doubtful

III

J

Effectively Bankrupt

IV

K

Bankrupt

The uncovered portion is provided for with reserves or write-offs*.

* For certain large obligors among Watch, Special Attention, and Doubtful borrowers, reserves are provided based on the discounted cash flow (DCF) method.


329

Securitization Transactions The Resona Group, as noted below in this section, makes

into account changes in credit ratings, changes in market

investments in securitized credit risk assets and engages in

conditions, market liquidity conditions, and individual factors.

a range of other securitization transactions, including securi-

Please note that securitized products that are classified as

tization* transactions of accounts receivable and notes

re-securitized exposure are managed in the same way as

receivable as a financing method of our customers. Please

securitization exposure.

note that the method for calculating risk-weighted assets in securitization exposure (including re-securitization exposure),

Securitization Exposures Originated

as regards accounting policy and quantitative information,

by the Holding Company Group

etc., is contained in the section “Status of Capital Adequacy/

The Group banks, to control credit risk and interest rate risk

Basel 2 Data Section.”

of assets on the balance sheets, securitize housing loans

* The Notification on Capital Adequacy issued by the Financial Services Agency defines securitization transactions as follows. “Transactions in which the underlying assets are classified into two or more categories by the level of credit risk (from preferred to subordinated) and then sold, in part or in their entirety, to third parties. However, specialised lending claims are excluded from such transactions.” In addition, re-securitization transactions are specified to be “those securitization transactions in which a portion or all of the underlying assets are securitization exposure.”

and non-performing loans. In those cases where the Group holds a portion of such securitized claims, these claims may be included among securitization exposure. When assets held by the Group banks are securitized, various relevant laws and regulations are confirmed and judgments are made regarding the effects of risk transfer, the appropriateness of transaction schemes, and other considerations.

Securitization Exposures Held by the Holding Company Group as an Investor

Securitization Exposure as Sponsor

The Group banks may hold for investment purposes invest-

of Securitization Programs

ment products for which the underlying assets are housing

The Group banks offer asset-backed commercial paper

loans and commercial real estate. These may include instru-

(ABCP) programs and asset-based lending (ABL) programs

ments that are classified as securitization exposure. To man-

to enable its customers to raise funds through the securitiza-

age the risk of this exposure, criteria based on ratings issued

tion of their accounts receivable and notes receivable.

by qualified credit rating agencies (Eligible External Credit

Certain ABCP backup lines and ABL may be classified as

Assessment Institutions (ECAI)) have been established for

securitization exposure. When such transactions are con-

acquiring such securitized products and investment instru-

ducted, conditions regarding claims that can be securitized

ments. Position limits are established for the sake of con-

and originator criteria have been established. In addition,

trolling and diversifying risk. Also, securitized products in

confirmations are made regarding the absence of related

addition to general market risk (including interest rate risk,

risks, including the risk that claims may be contested by

exchange risk, and price fluctuation risk) may also have risks

third parties, risks of fraud—such as the non-existence of

that are particular to securitized products, including risk aris-

the actual claims—the risks of dilution of claims as a result of

ing from changes in the credit standing of an issuer, the con-

the return of goods, and the risk of claims being offset by

dition of underlying assets, and differences in syndication

counterclaims. Since the Group banks make arrangements

schemes. The risk management divisions gain an under-

for programs to liquefy assets to enable customers to raise

standing of these “structural features” and monitor “the con-

funds, they have an appropriate understanding of the “struc-

dition of the underlying assets” and “information that requires

tural features” that give rise to risks particular to securitized

continued surveillance related to these structural features.”

products. Also, Group banks have systems in place to gain

The risk management divisions also confirm that credit

an understanding of the “condition of the underlying assets”

enhancements are sufficient and conduct stress tests taking

at all times.

[Example of ABCP Program Scheme] Bank Backup line

Notes and accounts receivable Obligator


Issue of ABCP Special-purpose company (SPC)

Originator (customer) Sales, etc., of goods

330

Transfer of claims

Payment for claims

Investors Payment

Credit Risk Mitigation Techniques Credit risk mitigation is possible by taking measures to pro-

managed by regular appraisal of their values. Additionally,

vide coverage for credit exposure, such as taking collateral,

guarantees of all types, agreements on bank transactions

guarantees, and other methods that supplement the obli-

that allow for a netting of unpledged deposits and loans obli-

gor’s credit standing and enhance the quality of credit expo-

gations, and cross-netting contracts for derivative transac-

sure.

tions and repurchase agreements are among the credit risk

Eligible collateral includes deposits held at Resona Group

mitigation techniques. The Resona Group considers profits

banks, Japanese Government Bonds and other bonds or

and cash flows generated by an obligor to be the primary

stocks of listed companies and other marketable securities,

source for repayments and makes efforts not to depend too

commercial bills, real estate, and other items. This pledged

much on collateral and guarantees for collecting and recov-

collateral is retained under strict standards and properly

ering credits.

Derivative Transactions Policies Regarding Setting Credit Lines

Policies Regarding Collateral

and Risk Capital Allocation

and Calculation of Reserves

Regarding counterparty risk in derivative transactions, the

In addition to the management of loans and other forms of

Group banks add this risk to the credit risk relating to loans

credit, Resona Group banks adhere to the strict control of

and other transactions with the same counterparty to super-

credit lines and the status of collateral pledged. Furthermore,

vise and manage credit risk in a comprehensive manner.

Resona Group banks calculate amounts of loan loss

Group banks make proper credit judgments and establish

reserves based on their criteria for self-assessments of asset

credit lines based on the Group Credit Policy, which estab-

quality, write-offs, and provisions of loan loss reserves.

lished the principles, rules, and guidelines for actions related to credit risk management. Unlike risk arising from loans and

Impact of Additional Collateral Required

other credit-providing activities, the credit risk amount arising

due to Deterioration of Own Credit Standing

from derivative transactions fluctuates according to market

In its market-related business activities such as derivative

trends. For this reason, the credit risk amount after transac-

transactions with collateral agreements, the Resona Group

tions have been conducted is monitored periodically accord-

works to manage counterparty risk through such frame-

ing to a method that takes account of the fair value and

works as establishing credit lines for individual counter-

future risks (the “current exposure” method). In transactions

parties. In the event that the Resona Group is forced to

with financial institutions, Group banks set credit lines based

additionally pledge qualified financial assets as collateral due

on the credit rating of such financial institutions, prevailing

to a deterioration in its credit standing, or that transaction

financial conditions, and other considerations. In addition,

volumes exceed, or are expected to exceed, the credit lines

the risk capital for derivative transactions is included in the

established due to market and transaction conditions, it will

risk capital allocated to credit and market risks.

review and adjust transactions with applicable counterparties or review and revise, if deemed necessary, policies relating to transactions of applicable financial products.


331

MARKET RISK MANAGEMENT

Market Risk Management Methods

Basic Approach to Market Risk Management

All Group banks estimate the fair value of market transac-

Market risk is the risk of losses that may occur when the

tions and establish limits on risk capital, loss limits, and sen-

value of assets and liabilities (including off-balance sheet

sitivity*1 by types of instruments.

assets and liabilities) changes because of fluctuations in

In principle, the status of observance of various limits is

market risk factors, including interest rates, foreign currency

monitored on a daily basis and, in some cases, on a monthly

exchange rates, and stock prices.

basis, to ensure that limits are maintained and assess profits

The Resona Group works to maximize the profit it generates from market transactions while restraining the inherent

and losses. The potential loss amount based on certain stress scenarios is calculated on a regular basis.

losses that may arise from market transactions within a

Resona Holdings supervises risk in the Group as a whole,

specified limit. The objective of this approach is to simultane-

and, as necessary, provides guidance and advice to the

ously enhance the efficiency of its capital and ensure the

Group banks.

soundness of management of the Resona Group through

*1 The amount of fluctuation in the fair value of a market transaction corresponding to a change in market price indices. An example of this is basis point value (BPV), which reflects a change in fair value based on a 0.01% change in the interest rate.

the appropriate and strict management of market risk. [Group VaR Performance]

The VaR for Resona Bank, Saitama Resona Bank, and The Kinki Osaka Bank in the period from April 1, 2012 to March 31, 2013 was as follows.

Resona Bank (Billions of yen)

Period end Maximum

2.61 45.7

Trading transactions Banking transactions

5.19 55.5

Minimum

Average

1.84 31.3

2.96 45.4

* Excludes equity investments held for relationship purposes.

Trading transactions

Banking transactions

Confidence interval

99%

99%

Holding period

10 business days

20 business days

Observation period

One year

Five years

Risk measurement method

Historical Simulation Method Historical Simulation Method

Saitama Resona Bank (Billions of yen)

Period end Maximum

0.10 9.0


0.14 9.6

Minimum

Average

0.02 8.0

0.06 8.7




Confidence interval

99%

99%

Holding period

10 business days

20 business days

Observation period

One year

Five years



The Kinki Osaka Bank (Billions of yen)


Period end Maximum

0.00 7.1

0.18 8.8

Minimum

Average

0.00 6.7

0.07 7.5




Confidence interval

99%

99%

Holding period

10 business days

125 business days

Observation period

One year

Five years



Equity Exposures in the Banking Book For investments in funds in the banking book, which are held

Also, the middle office, which is independent of the front

for investment purposes or for relationship purposes, and for

office, supervises these investments by quantifying various

investments in equities, which are held for relationship pur-

risks on a portfolio basis. The Group banks calculate the risk

poses and other strategic objectives, the Resona Group

of price fluctuations using the VaR method, employing a

banks strictly select, only after prior analysis of each issuer,

holding period of 125 business days with a confidence inter-

such investments according to the rules and regulations set

val of 99%.

internally. In addition, to restrain excessive risk taking, the

Furthermore, for non-marketable securities held by the

Group banks set position limits in advance on such invest-

Resona Group banks, risks in association with holding such

ments, quantify the risk involved, and report such data to the

securities are being measured in terms of credit risk, regard-

management on a regular basis.

less of their type, such as available-for-sale securities and stocks of subsidiaries and affiliated companies.

332


Interest Rate Risk in the Banking Book Risk Management Policies and Procedural Overview

Outline of Methods Used by Resona Group

With the aim of stabilizing and maximizing earnings, the

to Measure Interest Rate Risk in the Banking Book

Resona Group banks strive to manage interest rate risk in

The methods used by the Resona Group to measure interest

the banking book in an appropriate manner through close

rate risk in the banking book for internal control purposes

observation of interest rate fluctuations and overall economic

are outlined as follows:

conditions and optimal risk diversification. In principle, the

• Holding period:

Resona Group banks engage in derivative transactions primarily for the purpose of hedging risks. Detailed procedures

Resona Bank, Saitama Resona Bank: 20 business days The Kinki Osaka Bank: 125 business days

are the same as those followed in the risk management of

• Confidence interval: 99%

trading transactions: The Resona Group banks allocate risk

• Observation period: 5 years

capital and establish loss limits to restrain excessive risk

• Risk measurement methods: Historical Simulation Method

taking, while the middle office, independent of the front

• Other major assumptions: Among liquid deposits without

office, monitors interest rate and other risks, in principle, on

maturity dates, for those that have been held in accounts

a daily basis. In addition, the middle office monitors the sta-

for long periods (core deposits), Group banks estimate

tus of risk limit observance and earnings. The results of such

their balances with an internal model and calculate the

monitoring are regularly reported to the management to

interest rate risk for a maximum period of 10 years and an

assure appropriate risk management.

average period of five years. In addition, to calculate the

In addition to ordinary risk measurement, the Resona

interest rate risk of possible prepayments of housing loans,

Group banks regularly conduct stress testing to quantify the

future cash flows are estimated based on analysis of actual

impact of sudden changes in market conditions. The

records of the time intervals from the time loans were

Resona Group performs monitoring in conjunction with the

made to early repayments.

quantified amounts while applying the results of such quantification in its comprehensive risk management.

LIQUIDITY RISK MANAGEMENT

Assessment of Liquidity Risk

Basic Approach to Liquidity Risk Management

Resona Holdings and Group banks conduct assessments of

Liquidity risk is the risk of losses that may occur when a

the level of liquidity risk and make decisions as to whether

party has difficulty in securing the cash required for meeting

conditions are normal or in need of attention. When condi-

the cash flow requirements arising from the mismatching of

tions are found to be in need of attention, such conditions

the maturities of fund uses and fund sources and/or to cover

are further subdivided as follows: Phase 1 (Caution required),

an unexpected outflow of funds and, as a result, is forced to

Phase 2 (Concerned situation), and Phase 3 (Critical). After

raise funds at higher than normal rates, thus incurring losses

the level of liquidity risk has been identified, systems have

(cash management risk). Liquidity risk losses may also occur

been developed to take predetermined specific measures in

when dislocations and other problems in the market make it

a timely and appropriate manner.

impossible for parties to conduct transactions, and, as a

Also, in making such assessments regarding the level of

result, they are obliged to engage in transactions at highly

liquidity risk, we make comprehensive evaluations, analyzing

unfavorable prices (market liquidity risk).

the situation by looking at both Groupwide external factors

We have developed systems for management of liquidity

(the price of Resona Holdings stock, the Company’s credit

risk that require periodic and appropriate monitoring activi-

rating, reputational factors, the economic climate, and mon-

ties and reports to management. Resona Holdings, which is

etary policies) and internal factors (deposits and market bor-

responsible for overall management supervision, has estab-

rowings that indicate the stability of funds operation at

lished a liquidity risk management unit, and has developed

Group banks).

overall Group systems for managing liquidity risk.


333

Liquidity Risk Indicators

Group banks make daily reports to Resona Holdings on the

All Group banks establish essential liquidity risk indices

status of principal liquidity risk indices.

based on their size and special characteristics as well as their liquidity condition, and use these to monitor liquidity. In

Response System for Liquidity Emergencies

addition, prior discussions are held with Resona Holdings as

To deal with liquidity emergencies, Resona Holdings con-

necessary to establish and manage guidelines for liquidity

venes a meeting of the Group Liquidity Risk Management

risk indices. Based on the understanding that it is particularly

Committee. Each of the Resona Group banks deals with

important to hold an ample volume of liquid assets to main-

liquidity emergencies in a similar way by convening meetings

tain stable funds operation, each of the Group banks has

of liquidity risk management committees. Moreover, in the

established guidelines for minimum levels of amounts of liq-

event that the emergency is a serious crisis or is likely to

uid assets they will hold, based on their size and nature of

become one, a Crisis Response Headquarters—headed by

their operations. These guidelines are followed strictly on a

the president—is formed to organize the response.

daily basis to implement smooth funds operation. Moreover,

OPERATIONAL RISK MANAGEMENT

potential and inherent risks and discussing measures to

Basic Approach to Operational Risk Management

prevent incidents that will have a major impact on business

Operational risk is the risk of losses that may occur when

or result in losses or inconvenience for our customers. We

internal processes, personnel, and/or systems function

also promote the full preparedness of our management sys-

improperly or fail to function and when external factors result

tems by including outsourced operations within the scope of

in such losses. Operational risks encompass a wide range,

our operational risk management activities. In addition, to

including processing, systems, legal, and compliance risks,

grasp the degree of the impact that potential operational

and such risks may arise in all business processes, prod-

risks might have on their businesses, we will quantify opera-

ucts, and services.

tional risks and use this information as a part of comprehen-

In dealing with operational risks, the Resona Group works

sive risk management.

to manage and reduce risks by identifying and evaluating [Classification of Operational Risk] Risk Categories Adopted by Resona Group

Processing risk

Fraud

• Embezzlement of customer deposits • Misappropriation of the bank’s assets • Intentional unauthorized trading, fabrication

Processing errors

• Loss due to processing error • Loss or accidental disposal of important items • Loss due to failure to meet due date

Systems risk

• Systems failure • Infection with computer viruses

Legal and compliance risks

• Loss due to violation of duty to explain • Misuse of a stronger bargaining position

Trust asset management risk

• Loss due to misfeasance • Failure to perform fiduciary duties • Violation of management guidelines

Disasters

• Cessation of business activities due to disaster or power outage

External crime

• Compensation for damage due to counterfeit or stolen cards • Damage due to robbery, theft

Other operational risk Defects of facilities and equipment

Human resources management

334

Specific Examples

(Possible internal and external examples)


• Damage to equipment due to natural disasters and terrorism • Loss compensation caused by defective equipment • Litigation over unpaid allowance for overtime work • Compensation for work-related accident cases • Settlement package for sexual harassment lawsuit, etc.

Operational Risk Management Structure

Responding to Emerging Risks

Resona Holdings provides guidance and advice to all

If an incident happens at a Group bank that may give rise to

Resona Group banks on their risk management structure

significant operational risks, a system is in place that requires

through prior consultations over their risk management poli-

making an initial report to management teams at the respec-

cies, rules and regulations, and important measures for

tive bank and Resona Holdings as well as any other relevant

operational risk management. It also monitors conditions of

parties. This system works to promote information sharing

operational risk with each Group bank and reports to the

regarding potential cases of operational risk by ensuring

management.

rapid reporting to management teams as well as relevant

Furthermore, Resona Holdings and each Group bank

parties.

maintain a structure in which the Board of Directors,

In the event that a risk materializes and has a substantial

Executive Committee, divisions responsible for comprehen-

impact on the business, under this system, we can endeavor

sive risk management, divisions responsible for managing

to make a rapid and appropriate initial response to prevent

each category of risk, and internal auditing departments play

further impact.

their clearly defined roles and ensure collaboration as well as mutual checking.

Operational Risk Control Self-Assessments We conduct operational risk assessments (Operational

Collection and Use of Loss Data

Risk—Control Self-Assessment [OpR-CSA]) and evaluate

The Resona Group uses unified Group standards to collect

the status of risks inherent in all operations (frequency of

loss data related to operational risks. Based on these data,

potential risks materializing and their impacts) as well as the

Group banks and Resona Holdings analyze operational risks

status of risk management (design of systems and their

that have become evident. In addition, to grasp the degree

operating condition) to handle inherent risks.

of the impact that potential operational risks might have on

Based on operational risk assessments, we work to make

their businesses, they use loss data to quantify operational

improvements in the status of controls based on a manage-

risks and use this information as a part of comprehensive

ment enhancement plan to prevent major incidents and, by

risk management.

establishing and monitoring a risk index, to identify the status of risk at an early stage.

Processing Risk Processing risk is the risk of losses that may occur when

Clerical work processing that occurs at branch offices is

management and/or staff fail to perform processing work

verified to ensure that internal control functions are working

accurately and when an accident or fraud occurs.

t o p re v e n t p ro c e s s i n g e r ro r s a n d m i s c o n d u c t .

Accurate and fast processing is necessary for banks to earn customer trust. To accurately and quickly handle the

Representatives from the Head Office’s administration departments visit branch offices to provide advice.

high-volume, extremely time-sensitive transaction processing

For risks that have occurred, we collect data on clerical

that arises in the wide spectrum of banking operations, we

errors and operational mistakes, and conditions for occur-

must have measures in place to control and minimize pro-

rence and degree of impact are scrutinized and assessed.

cessing risks. To this end, we are continuing to take initia-

After understanding all factors through a multifaceted analy-

tives to understand processing errors and other risks that

sis, operational processes are reviewed and training to pre-

have emerged and conduct monitoring activities.

vent recurrence is thoroughly implemented.

To prevent processing errors, the Group banks have pro-

On the other hand, in the case of inherent risks, we identi-

cessing procedures in place and conduct employee educa-

fy and assess such risks based on the status of control defi-

tion and training. Furthermore, the Group is promoting

ciencies that have been discovered, the actual situations in

systematization to reduce processing errors and carries out

practice based on on-site inspections, and other informa-

ongoing reviews of its work procedures and processing to

tion, and then develop corrective measures based on the

make them simpler and concentrate handling in specific

level of importance.

centers.


335

Systems Risk Systems risk is the risk of losses that may occur when com-

management. Under these management systems, Group

puter systems are down or perform improperly as a result of

banks work to improve information security by taking quick

defects. Systems risk may also arise and result in losses

and appropriate action to deal with systems failure, by rais-

when computers are used improperly.

ing the quality of information systems to prevent failures,

Our basic approach to the management of systems risk is

establishing measures to prevent the spread of risk when

to examine risks that have occurred because of systems fail-

failures occur, and prevent the loss or leakage of customer

ure and make assessments, etc., of risks inherent in each

information. Further, we have a contingency plan in place to

type of system.

handle such emergencies as systems failures or disasters.

The Group banks have established systems risk management guidelines as the basis of their systems risk

Legal and Compliance Risks Legal and compliance risks are the risk of losses that may

Efforts to Prevent Financial Crime

occur when legal regulations and contracts are violated and

In recent years, incidence of financial crime has been on the

when fraudulent contracts are concluded. Such risk may

rise. The Resona Group has taken action to strengthen

also arise when improper conduct occurs, such as violation

identity verification to prevent disbursements with stolen

of the duty to give proper explanations to clients and

passbooks, money laundering, and the establishment of

improper use of a superior or advantageous position.

accounts for improper uses. We strive to protect the pre-

To manage legal and compliance risks, we identify,

cious assets of our customers, and as countermeasures to

assess, and gain an understanding of inherent risks as well

forged and stolen bank cards, we have implemented a ser-

as the risks that have already occurred, take appropriate

vice where individuals can set limits on the amount of money

measures to prevent such risks before they occur and pre-

that can be withdrawn from ATMs, a card lock service, and

vent recurrences, and work to monitor and reduce such

an IC card with a biometric verification function.

risks.

transfers, we have provided toll-free numbers in each of the

inherent risk for management and employees to raise their

Group banks for making related inquiries. We are also

awareness of compliance issues. Along with heightening the

accepting requests for return of such funds (when they

awareness of legal and compliance risks, we also have the

remain in the accounts of the perpetrators of these crimes),

Legal and Compliance Risk Management divisions and oth-

in accord with the Law for Relief to Persons Victimized by

ers conduct compliance checks and provide guidance and

Deceptive Transfer Requests.

advice with the objective of preventing the occurrence and

In addition, when customers begin transactions, we are

recurrence of such risks. Also, under the Group banks’ com-

beginning to request and receive pledges with clauses

pliance and other programs, verifications are made of the

(anti-social group clauses) that they are not currently linked

status of controls, and measures are taken to reduce risk

to and will not have future connections with anti-social

through initiatives, such as reflecting compliance in business

groups. If this pledge is broken and this corresponds to

processes and conduct of compliance programs.

anti-social forces, the Group banks have introduced a

Regarding legal and compliance risks that have occurred,

pledge with a clause (known as the “exclusion of anti-social

we identify and assess the impact of the occurrence of such

forces clause”) that provides the legal basis for taking stron-

risks and, after analysis of the related facts, take appropriate

ger steps to suspend transactions with such forces.

measures to prevent a recurrence. In addition, the Legal and Compliance Risk Management divisions compile and manage information related to lawsuits to provide for systems for gaining an accurate grasp of risks involved in such lawsuits and other litigation.

336

To deal with crimes involving deceptive requests for bank

Each of the Group banks conducts systematic training on


Trust Asset Management Risk Trust asset management risk is the risk of losses that may

To manage trust asset management risk, the units in

occur when a trustee, in the course of managing trust

charge of such risk monitor periodically and manage the sta-

assets, fails to fulfill his/her fiduciary responsibilities and does

tus of compliance with management guidelines and the

not exercise the due care that is the responsibility of a pru-

appropriateness of asset management activities. For risks

dent manager, thus resulting in loss of trust assets and the

that have occurred, depending on the causes, we take steps

need to compensate clients for such losses.

needed to prevent recurrences by calling attention to these

In managing and administering trust funds, we are

matters in the relevant business units, reviewing business

required to fulfill our fiduciary responsibilities and provide

processes, conducting thorough training programs, and tak-

valuable advice to customers. Resona Bank’s principal busi-

ing other measures. For inherent risks, we implement

nesses are managing and administering important customer

reviews of the items being monitored and the frequency of

assets, including their pension funds, and we recognize that

monitoring with the objective of controlling and reducing risk.

the fulfillment of fiduciary responsibility is an especially

In addition, in the management and supervision of trust

important role. Risks inherent in the management of trust

asset management activities, we are examined by an exter-

assets, which are borne by trust managers, are in one or

nal auditing organization according to U.S. Statement on

more of the categories of processing, systems, and legal

Standards for Attestation Engagements No. 16 (SSAE 16),

and compliance risk. To fulfill their responsibilities, trust man-

and our trust asset management operations have been

agers must fulfill their fiduciary duties and have an aware-

found to be in compliance with that auditing standard.

ness of the risks of trust asset management. They are required to identify, assess, understand, manage, and work to reduce such risks from the perspectives of an understanding of risks that have occurred and inherent risks that may occur.

REPUTATIONAL RISK MANAGEMENT

Specifically, we strive to identify emerging reputational risk

Reputational risk is the risk of losses that may occur when

at an early date by checking for rumors on the Internet,

reports in the media, rumors, false information, and unfound-

speculative articles in the mass media, and other information

ed reports have a detrimental effect on a company’s reputa-

carried in various media. In addition, to prevent the appear-

tion.

ance of reputational risk as a result of the use of social

Reputational risk is linked to all other types of risk, and in

media, we have prepared our Social Media Policy.

the event that reputational issues arise, there is a possibility

When reputational risk materializes, we protect the inter-

that they could cause more unfavorable consequences than

ests of our stakeholders (shareholders, customers, and

might be expected, including loss of trust, a fall in share pric-

employees) with a quick and appropriate response to pre-

es, fewer transactions, and damage to the brand.

vent further impact. If there is a possibility that Group opera-

In the Resona Group, we position reputational risk as an

tions will be affected, and when the degree of crisis is high,

important area for management attention and take preven-

matters will be handled promptly by the Crisis Management

tive measures against the emergence of reputational risk by

System.

maintaining and enhancing trust through the timely and appropriate disclosure of information.

Responses to external inquiries are centralized at Resona Holdings, rather than at individual Group companies, so as to preserve the consistency of the Group’s information disclosure to the media.


337

C A PI TAL MAN AG EMEN T S YS T EMS

Resona Group’s Response to Capital Adequacy Regulations

the Basel 3 framework, which calls for enhancing both the

Capital adequacy regulations are a framework aimed at

quality and quantity of capital, is scheduled to be implement-

securing the soundness of financial institutions through

ed and applied to the banks that adopt domestic standards

enhancement of capital. This framework has three compo-

from March 2014 onward. The Resona Group continues to

nents: namely, minimum capital requirements, self-assess-

apply domestic standards with regard to the capital adequa-

ment and supervisory reviews, and market discipline

cy regulation for the time being, as it takes priority in secur-

enhanced through information disclosure.

ing the business model as a new financial services company

Taking account of the worldwide financial crisis after 2007,

To secure sufficient capital for the Resona Group, in line

concentrating in Japan. However, in order to secure a sound

with the framework, Resona Holdings has established a

capital surplus, the Resona Group shall engage in equity

“Basic Policy for Group Capital Management,” while all

capital management with an awareness of the international

Resona Group banks have established their own basic

uniform standards.

policies for capital management. These policies set forth

Trends in the Consolidated Capital Adequacy Ratio of Resona Holdings, Inc.

(1) taking actions for maintaining a sufficient level of capital, (2) taking actions for the proper capital assessment, and (3) taking initiatives for the accurate calculation of the capital

(%)

adequacy ratio (Note 1). The Group is also moving forward

16

with initiatives to enhance the level of risk management.

14 12

Method for Calculating the Capital Adequacy Ratio Resona Holdings, Inc. Resona Bank, Ltd. Saitama Resona Bank, Ltd. The Kinki Osaka Bank, Ltd.

Amount of Credit Risk Assets Foundation Internal Ratings-Based (F-IRB) Approach

Operational Risk Equivalent Assets

10

Capital adequacy ratio

14.67%

13.81% 10.20%

Tier 1 capital ratio

13.19% 11.21%

10.74% 9.32%

7.51%

8 6 4

Mar. 31, 2010

Mar. 31, 2011

Mar. 31, 2012

Mar. 31, 2013

The Standardized Approach (Note 2)

Note: The amount equivalent to market risk is not included since all Group banks apply the special measure for exempting inclusion. Notes: 1. The Resona Group’s method for calculating its capital adequacy ratio is outlined above. The capital adequacy ratio of Resona Holdings and Resona Group banks, as of March 31, 2013, was calculated according to the domestic standard of the Notification on the Consolidated Capital Adequacy Under Basel 2. Notes: 2. Under the Standardized Approach, the amount equivalent to operational risk is calculated based on “gross profit” for the previous three years. The “gross profit” is defined under the Notification on the Consolidated Capital Adequacy and differs from the “gross operating profit” that appears on the Resona Group’s financial statements.

Resona Group’s Capital Management The Resona Group will work to “secure sufficient capital

Looking ahead, the Resona Group will continue to manage its capital in an appropriate manner as described below.

both in terms of quality and quantity” as it “provides smooth Increase value for holders of common shares

financing to its domestic customers,” which is the mostimportant mission that it must fulfill as a financial institution. In addition, in May 2013, the Resona Group formulated the “Public Funds Full Repayment Plan”, which calls both for

Providing smooth financing to its customers

Resona’s capital management

full repayment and for increasing ordinary shareholders’ value. As conditions precedent to the Plan, as well as for purposes of ensuring sufficient equity capital under domestic standards based on Basel 3, the Resona Group shall have a target for equity capital management for the time being to secure the level of around 5.5% or higher common equity Tier 1 ratio and around 7.0% or higher Tier 1 ratio under international uniform standards.

338


Securing sufficient capital both in terms of quality and quantity

Full repayment of public funds

Governance and Implementation of the PDCA Cycle in Capital Management

(Risk Management Division) each play their respective rolls

Resona Holdings and all Group banks believe that, to main-

limits, monitoring compliance with these plans, analyzing

tain sound and stable business operations, securing suffi-

and evaluating the actual results, and assessing the level of

cient capital to cover the risk taken is extremely important.

capital adequacy.

such as deciding the capital adequacy ratio plans and risk

Accordingly, the Company manages the capital of the

These departments consider policies in response when

Resona Group to maintain the appropriate level of its capital

necessary, and, by conducting sufficient discussion with one

adequacy ratio.

another, they supervise the status of the capital and make

Specifically, departments in charge of capital adequacy

accurate and timely reports to the management.

ratio management (Financial Accounting Division) and

Accordingly, as a result of these activities, the Group is able

departments in charge of comprehensive risk management

to implement flexible measures to manage its capital.

[Capital Adequacy Assessment System of Resona Holdings, Inc.]

Capital Management Board of Directors Executive Committee

Comprehensive risk management (Economic capital)

Financial Accounting Division

ALM Committee


Capital adequacy ratio plan

(1) Deciding the plans Discussion/reporting

Risk limits plans

Monitoring

(2) Managing the process Discussion/reporting

Monitoring

Capital adequacy ratio results

(3) Managing the results Discussion/reporting

Confirmation of risk volume in compliance with risk limits

(4) Evaluating the adequacy Stress tests

Stress tests

Assessment of Capital Adequacy Discussion/reporting > Assessment using a matrix of capital adequacy ratios and risk volume > Assessment using stress tests on both capital adequacy ratios and risk volume

Reviewing the original plans and process management

Reviewing the original plans and process management

Capital adequacy ratio management (Regulatory capital)

(5) Re-examine the results In the event capital is not adequate or a problem is discovered through monitoring: Consider and implement remedial actions, such as review risk limits, risk asset controls, and raising additional capital, etc. Discussion/reporting

Note: Group banks also established the capital management systems that are composed of a department in charge of capital management and a department in charge of comprehensive risk management.

Resona Holdings and Resona Group banks evaluate the

as credit concentration, interest rate risk in the banking

“level of capital adequacy” from two perspectives: 1) man-

book, and other factors), we make comprehensive assess-

agement of the capital adequacy ratio based on the capital

ments of capital adequacy.

adequacy regulations and 2) comprehensive risk manage-

Under this system for capital management, during the fis-

ment. In addition, to prepare for risks that may emerge

cal year ended March 31, 2013, Resona Holdings and

under unforeseen conditions, we conduct a range of stress

Resona Group banks continued to secure a level of capital

tests to measure the impact under various scenarios, and,

sufficient for sustaining the sound and stable operation of

by taking account of the principal risks that are not taken

their business activities.

into account in the first perspective under capital rules (such


339

340



341

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