Rasio Gaji Tertinggi Dan Terendah Ratio of the Highest and the Lowest Salaries

Laporan Tahunan 2016 | BANKALTIM 287 2016 annual report | BANKALTIM 2. Kecukupan Permodalan Kecukupan permodalan BPD Kaltim telah sesuai dengan salinan Peraturan Otoritas Jasa KeuanganNomor 34POJK.032016 tentang Perubahan atas POJK Nomor 11POJK.032016 tentang Kewajiban Penyediaan Modal Minimum Bank Umum. Serta BPD Kaltim telah menerapakan Perhitungan Kecukupan Modal Minimum ICAAP sesuai dengan proil risiko Bank. 3. Kuantitatif Struktur Permodalan Bank Tabel terlampir

B. Pengungkapan Eksposur Risiko dan Penerapan Manajemen Risiko Bank

1. Pengungkapan mengenai penerapan Manajemen Risiko Bank secara umum, yang mencakup informasi mengenai: a. Pengawasan aktif Dewan Pengawas dan Direksi Dewan Pengawas dan Direksi BPD Kaltim telah melakukan fungsinya secara aktif dalam rangka penerapan manajemen risiko dilingkungan internal Bank. Dewan Pengawas memiliki tanggung jawab diantaranya: • Menyetujui kebijakan Manajemen Risiko termasuk strategi dan kerangka Manajemen Risiko yang ditetapkan sesuai dengan tingkat risiko yang akan diambil • Mengevaluasi kebijakan Manajemen Risiko • Mengevaluasi pertanggungjawaban Direksi dan memberikan arahan perbaikan atas pelaksanaan kebijakan Manajemen Risiko secara berkala. Direksi memiliki tanggung jawab diantaranya: • Menyusun kebijakan, strategi dan kerangka Manajemen Risiko secara tertulis dan komprehensif termasuk limit Risiko secara keseluruhan dan per jenis risiko, dengan memperhatikan lingkungan Risiko yang akan diambil dan toleransi Risiko sesuai kondisi BPD Kaltim serta memperhitungkan dampak Risiko terhadap kecukupan permodalan. Setelah mendapat persetujuan dari Dewan Pengawas maka Direksi menetapkan kebijakan, strategi, dan kerangka Manajemen Risiko dimaksud. 2. Capital Adequacy BPD Kaltim capital adequacy has been in accordance with Otoritas Jasa Keuangan Regulation No. 34POJK.03 2016 concerning the change of POJK No 11POJK.032016 concerning Minimum Capital Provision Requirement for Commercial Banks. BPD Kaltim has also implemented the Minimum Capital Adequacy Calculation ICAAP in accordance with the Bank’s risk proile. 3. Bank Capital Structure Quantitative Table attached

B. Disclosure of Risk Exposure and Risk Management of Bank

1. Disclosure regarding the implementation of Bank’s Risk Management in general which includes information on: a. Active supervision of the Supervisory Board and Board of Directors Supervisory Board and Board of Directors of BPD Kaltim has did their function actively in order to implement risk management in Bank’s internal enironment Supervisory Board has responsibilites, such as : • Approve risk management policy, including strategies and Risk Management framework established in accordance with the level of risk to be taken; • Evaluate the risk management policy; • Evaluate the responsibilities report of Board of Directors and provide improvements guidiance for Risk Management policy implementation regularly. Directors Have responsibilities, such as: • Formulate policies, strategies and risk management framework , written and comprehensively, including risk limit , generally and per type of risk, by paying attention to risk environmental that will be taken and risk tolerance based on BPD Kaltim conditions as well as paying attention to the impact of risk on capital adequacy. After getting the approval of the Supervisory Board, Board of Directors set the policy, strategy, and Risk Management framework intended. Laporan Tahunan 2016 | BANKALTIM 2016 annual report | BANKALTIM 288 • Menyusun, menetapkan dan mengkinikan prosedur dan alat untuk mengidentiikasi, mengukur, memonitor dan mengendalikan risiko di BPD Kaltim. • Menyusun dan menetapkan mekanisme persetujuan transaksi termasuk limit kewenangan. • Menetapkan struktur organisasi termasuk wewenang dan tanggung jawab yang jelas pada setiap jenjang jabatan yang terkait dengan penerapan Manajemen Risiko. • Memastikan pelaksanaan langkah-langkah perbaikan atas permasalahan atau penyimpangan dalam kegiatan usaha Bank yang ditemukan Satuan Kerja Audit Intern. • Mengembangkan budaya risiko, diantaranya dengan mengikutsertakan karyawan atau pejabat untuk mengikuti sertiikasi manajemen risiko sesuai dengan jenjang jabatannya b. Kecukupan kebijakan, prosedur, dan penetapan limit Kebijakan Manajemen Risko memberikan arahan tertulis dalam menerapkan Manajemen Risiko yang sejalan dengan visi, misi, strategis bisnis Bank. Kebijakan dan prosedur didesain dengan memperhatikan karakteristik dan komplesitas kegiatan usaha, tingkat risiko yang akan diambil, proil risiko serta yang ditetapkan otoritas dan atau praktek perbankan yang sehat. Kebijakan, prosedur, dan penetapan limit yang telah disusun oleh bank antara lain adalah : • Penetapan metode dalam melakukan identiikasi, pengukuran, pemantauan, dan pengendalian risiko serta sistem informasi manajemen risiko; • Penetapan kewenangan dan besaran limit secara berjenjang termasuk batasan transaksi yang memerlukan persetujuan Direksi; • Struktur organisasi yang secara jelas merumuskan peran dan tanggung jawab Dewan Pengawas, Direksi, Komite-komite, Satuan Kerja Audit Intern, dan Satuan kerja pendukung lainnya; • Develop, establish and update the procedures and tools to identify, measure, monitor and control risks in BPD Kaltim. • Develop and establish mechanisms of approval of the transaction, including limit and authority. • Deine the organizational structure including authority and responsibility clearly on every level of the position related to the implementation of Risk Management. • Ensure the implementation of remedial actions for problems or deviation in the Bank’s business activities discovered by Internal Audit Unit. • Develop risk culture , such as by involving employees or oicials to follow risk management certiication in accordance with the level of their position level. b. The adequacy of policies, procedures, and limit Risk Management Policy gives written brief in implementing risk management that in line with the vision, mission, business strategic of Bank. Policies and procedures are designed with attention to characteristics and complexity of business activities, the level of risk to be taken, as well as the risk proile deined by authority and or healthy banking practices. Policies, procedures, and limit which has been prepared by the bank such as: • Determination of the methods in the identiication, measurement, monitoring, and controlling risks as well as risk management information system; • Determination of the powers and limit amount gradually including transactions limit that requires Board of Directors’ approval; • The organizational structure that clearly deines roles and responsibilities of Supervisory Board, Board of Directors, Committees, Internal Audit Unit, and other supporting work unit;