Material Risk Identification And Measurement

213 Bank Sulut 2013 Annual Report - Risiko Operasional, - Risiko Strategik, - Risiko Reputasi. b. Metode dan asumsi yang digunakan Risiko Konsentrasi Kredit Parameter komposisi portofilio asset dan tingkat kosentrasi • Sub Parameter Asset Per Akun Neraca Kategori KK Biasa, KK Cash Collateral, KK Pensiunan PNS, Kredit Konsumtif Umum. KK Pejabat PublikAnggota Dewan dibanding total aset sesuai penilaian, rasio 61- 70 penetapan rasio ideal 40. • Sub Parameter Kredit sector ekonomi dibanding total kredit Kategori Lain-lain KK Biasa, KK Lainnya, KPR dibanding total kredit sesuai penilaian, rasio 70 penetapan rasio ideal 60. • Sub Parameter Kredit per kategori portofolio dibanding total kredit Kategori KK Biasa, KK Cash Collateral, KK Pensiunan PNS, Kredit Konsumtif Umum. KK Pejabat PublikAnggota Dewan banding total kredit sesuai penilaian, rasio diatas 60 penetapan rasio ideal 50. Risiko Pasar Parameter Volume dan Komposisi • Sub Parameter Volume dan Komposisi Aset keuangan dengan sisa jatuh tempo diatas satu tahun dibanding kewajiban keuangan dengan sisa jatuh tempo diatas satu tahun sesuai penilaian, rasio 60 penetapan rasio ideal 30. Risiko Likuiditas a. Parameter Komposisi aset, Kewajiban Transaksi Rekening • Sub Administratif TRA Sub Parameter Komposisi aset, Kewajiban Transaksi Rekening Adminstratif - Pendanaan Non Inti dibandingkan total Pendanaan sesuai penilaian, rasio 30 idealnya rasio ini lebih kecil 10 - Operational Risk - Strategic Risk - Reputation Risk b. Method and Assumption Used Credit Concentration Risk Assets Portfolio composition and concentration indicators • Assets per Balance Sheet Post Sub-Indicator General KK, Cash Collateral KK, Civil Servant Pension KK, General Consumer KK, Public OfficialLegislature KK category to total assets based on assessment, ratio of 61 - 70, ideal ratio determination 40. • Credit of Economy Sector to Total Credit Sub-Indicator Other categories General KK, Other KK, Mortgage to total credit based on assessment, ratio ? 70 from ideal ratio determination 60. • Credit per Portfolio Category to total credit Sub-Indicator General KK, Cash Collateral KK, Civil Servant Pension KK, General Consumer KK, Public OfficialLegislature KK category to total assets based on assessment, ratio exceeding 60, ideal ratio determination 50. Market Risk Volume and Composition Indicator • Volume and Composition Sub-indicator Financial assets with maturity more than one year to financial liabilities with maturity more than one year, based on assessment, ratio of 60, ideal ratio determination 30. Liquidity Risk a. Assets, Liabilities and Accounts Transaction Composition Indicators • Off-balance accounts sub-indicator assets, liabilities off- balance transaction composition - Non-core financing to total financing based on assessment ratio of 30, ideally, the ratio is below 10. 214 Bank Sulut 2013 Annual Report - Pendanaan Non Inti dikurangi asset likuid dibanding total asset produktif dikurangi asset likuid dibanding total asset produktif dikurangi asset likuid sesuai penilaian, rasio 20 penetapan rasio ideal 5. b. Parameter Konsentrasi Aset dan Kewajiban • Sub Parameter Konsentrasi Kewajiban Penerimaan dana pada suatu pos kewajiban dibandingkan dengan Total Kewajiban, rasio 40 rasio ideal ini 10. Risiko Operasional Parameter Sumber Daya Manusia SDM • Sub penerapan Manajemen SDM Jumlah SDM dibanding total aset sesuai penilaian, rasio 0,01 penetapan rasio ideal 0,05. Risiko Strategik Parameter pencapaian rencana Bisnis Bank RBB - Prosentase komposisi pemberian kredit sesuai RKAT produktif sesuai penilaian 50 dan 140 penetapan rasio ideal 100. - Rasio Realisasi Dana Pihak Ketiga terhadap Rencana DPK sesuai penilaian 70 ideal ratio 100. Risiko Reputasi Parameter Frekuensi dan Materialitas keluhan Nasabah • Sub Parameter Frekuensi dan Materialitas keluhan nasabah Frekuensi Keluhan nasabah rata-rata selama 3 Bulan terakhir dengan ratio 250 kali dengan frekuensi ideal 75 kali.

III. Penilaian Kecukupan Modal

Penilaian ini untuk mengukur seberapa besar modal Bank dibandingkan dengan risiko yang dihadapi Bank, sebagai berikut: 1. Pengukuran ATMR risiko kredit menggunakan metode standar sesuai dengan ketentuan Bank Indonesia, di mana jumlah ATMR risiko kredit posisi Desember 2013 sebesar Rp3.038.868 Juta.. - Non-core financing deduced by liquid assets to total earning assets deduced by liquid assets to total earning assets deduced by liquid assets, based on assessment, ratio of 20, ideal ratio 5. b. Assets and Liabilities Concentration Indicators • Liability Concentration Sub-Indicator Fund receive in a liability account to total liability, ratio 40, ideal ratio 10. Operational Risk Human Resources HR Indicator • HR Management Sub-Indicator Total HR to total assets based on assessment, ratio 001, ideal ratio determination 0.05. Strategic Risk Bank Business Plan Achievement indicator - Productive Loan Disbursement composition percentage based on assessment 50 and 140 ideal ratio determination 100. - Third Party Fund Realization ratio to total Third Party Fund based on assessment 70 ideal ratio of 100. Reputation Risk Customers Complaints Frequency and Materiality Indicator • Customers Complaints Frequency and Materiality Sub- Indicator Customers complaints frequency averagely in 3 last months with ratio 250 times with ideal frequency of 75 times.

III. Capital Adequacy Assessment

The Assessment is to measure how significant the Bank’s capital compared with risks faced by the Bank, among others: 1. Credit Risk RWA calculation using standard method based on Regulation of Bank Indonesia, where amount of credit risk RWA as of December 2013 position reached to Rp3,038,868 million. 215 Bank Sulut 2013 Annual Report 2. Market Risk RWA calculation using standard method based on Regulation of Bank Indonesia where amount of market risk RWA as of December 2013 reached to Rp0.00 million. 3. Operational Risk RWA calculation using Basic Indicator approach based on Regulation of Bank Indonesia, where operational risk as of December 2013 reached to Rp901,849 million. From above mentioned illustration, Total RWA of the Bank for Credit Risk, Market Risk, Operational Risk reached to Rp3,940,717 million with minimum capital required of Rp315,257 million 8 from RWA. Total Bank’s equity as of December 2013 reached to Rp669,847 million, result of CAR calculation based on Risk Profile was booked equity outstanding of Rp304,086 million. Iv. MINIMUM CAPITAL BASED ON RISK PROfILE Based on risk profile assessment result for position as of December 2013, which was at 2nd Level PK – 2, that to comply with prevailing Bank Indonesia Regulation, compulsory CAR of the Bank based on the Bank’s assessment was 9 to 10 level. 1st Pillar CAR calculation as of December 2013, Pillar I, CAR Ratio of 16.99, while KPJtiM calculation based on Risk Profit ICCAP CAR Ratio – 9.27. Illustration of CAR calculation based on above mentioned risk profile indicated that the capacity to absorb loss potential was excellent, besides, risk profile assessment illustrates that the Bank’s management was able to mitigate the risk appropriately. 2. Pengukuran ATMR risiko pasar menggunakan metode standar sesuai dengan ketentuan Bank Indonesia, di mana jumlah ATMR risiko pasar posisi Desember 2013 sebesar Rp0,00 juta. 3. Pengukuran ATMR risiko operasional menggunakan metode Pendekatan Indikator Dasar PID sesuai dengan ketentuan Bank Indonesia, di mana jumlah risiko operasional posisi Desember 2013 sebesar Rp901.849 juta. Dari gambaran diatas bahwa total ATMR Bank atas Risiko Kredit, Risiko Pasar, Risiko Operasional sebesar Rp3.940.717 Juta dengan modal minimum yang dibutuhkan sebesar Rp315.257 juta 8 dari ATMR. Total Modal Bank per Desember 2013 sebesar Rp669.487 juta, basil perhitungan KPMM sesuai Profil Risiko terjadi kelebihan modal sebesar Rp304.086 juta. Iv. MODAL MINIMUM SESUAI PROfIL RISIKO Berdasarkan hasil penilaian profil risiko Bank posisi Desember 2013 berada pada peringkat 2 PK-2, sehingga untuk memenuhi peraturan Bank Indonesia yang berlaku, KPMM Bank yang wajib dimiliki sesuai penilaian Bank sebesar 9 sd 10. Perhitungan KPMM pilar I posisi Desember 2013 Pilar I ratio CAR 16,99, sedangkan perhitungan KPJ\tiM sesuai Profit Risiko ICAAP ratio CAR= 9,27. Gambaran perhitungan KPMM sesuai dengan profil risiko diatas menunjukkan bahwa kemampuan untuk menyerap potensi kerugian sangat baik, disamping itu penilaian profil risiko menggambarkan bahwa manajemen Bank dapat mengendalikan risiko dengan baik.