RISIKO SUKU BUNGA lanjutan INTEREST RATE RISK continued

PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun yang berakhir pada tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years ended December 31, 2012 and 2011 Expressed in millions of rupiah, unless otherwise stated 186 49. RISIKO OPERASIONAL 49. OPERATIONAL RISK Risiko operasional adalah risiko kerugian langsung ataupun tidak langsung yang terjadi karena tidak memadainya atau karena adanya kegagalan proses internal, kesalahan manusia, kegagalan sistem atau adanya masalah eksternal yang dapat mempengaruhi operasional Bank dan entitas anak. Operational risk is a direct or indirect losses risk incurred by insufficient or malfunction of internal processes, human error, system failure, or external problems that affect the operations of the Bank and subsidiaries. Sebagai wujud pelaksanaan proses pengawasan terhadap risiko operasional yang mungkin terjadi, Bank dan entitas anak telah mengembangkan suatu sistem dengan menggunakan metodologi pengukuran sendiri, menggunakan tools Risk Control Self Assessment RCSA yang dilakukan oleh masing-masing risk taking unit, melakukan penilaian terhadap terhadap indikator-indikator utama Key Risk Indicator Bank yang digunakan sebagai early warning system serta wajib melaporkan timbulnya kerugianpotensi kerugian yang timbul akibat risiko operasional dalam tools Lost Event Database LED. Keseluruhan proses dimaksud merupakan upaya guna meningkatkan budaya risk awareness terhadap potensi-potensi risiko yang dihadapi oleh Bank dan sebagai pedoman bagi manajemen guna melakukan pengendalian dan mitigasi terhadap dampak risiko yang timbul. As a form of implementation of the monitoring process to the operational risks that may occur, Bank and subsidiaries have developed a system using its own measurement methodology, using tools Risk Control Self Assessment RCSA conducted by each risk taking unit. Besides it, every month each risk-taking unit take an assessment of the Bank’s key indicators Key Risk Indicators which are used as an early warning system and also requirement report potential losses arising from operational risks in Lost Event Database LED tools. The entire process is an attempt to intensify a risk awareness culture to potential risks encountered by the Bank and as a guideline for management in order to control and mitigate the impact of arising risks. Disamping melakukan proses manajemen risiko terhadap risiko yang melekat dalam aktivitas existing, Bank dan entitas anak juga menerapkan manajemen risiko secara menyeluruh atas rencana penerbitan produk dan aktivitas baru sesuai dengan jenis risiko yang telah ditetapkan dalam PBI No. 58PBI2003 beserta perubahannya melalui PBI No. 1125PBI2009 tentang penerapan Manajemen Risiko Bagi Bank Umum dan SE BI No. 1135DPNP tanggal 31 Desember 2009 perihal Pelaporan Produk dan Aktivitas Baru. In addition of conducting risk management process for inherent risk in the existing activity, the Bank and subsidiaries also implement a comprehensive risk management for issuance of new products and activities plan and in accordance with the type of risk that has been established in PBI No. 58PBI2003 and its amandement through PBI No. 1125PBI2009 on the Implementation of Risk Management for Bank and Bank Indonesia Circular Letter No. 1135DPBP dated December 31, 2009, regarding New Products and Activities Report. Sejak tahun 2010, Bank dan entitas anak telah mengalokasikan kebutuhan modal risiko operasional berdasarkan Basel Committee on Banking Supevision dan SE BI No. 1113DPNP tanggal 27 Januari 2009 perihal Perhitungan Aset Tertimbang Menurut Risiko ATMR Risiko Operasional dengan menggunakan Pendekatan Indikator Dasar PID. Bank dan entitas anak menggunakan metodologi pendekatan Basic Indicator dan saat ini masih melakukan pengembangan terhadap perhitungan penyisihan modal dengan metode Standardized Approach serta pengumpulan data risiko yang digunakan dalam perhitungan beban modal Risiko Operasional dengan menggunakan pendekatan yang lebih kompleks Advanced Measurement Approach. Since 2010, the Bank and subsidiaries have been allocating operational risk capital requirements under Basel Committee on Banking Supervision and Bank Indonesia Circular Letter No. 1113DPNP dated Januari 27, 2009 regarding the calculation of Risk Weighted Assets RWA Operational risk by Using the Basic indicator Approach BIA. The Bank and subsidiaries using Basic Indicator approach and methodology, are currently doing a development of the capital allowance calculation by using Standardize Approach method and the collection of risk data which are used in calculating operational in capital charges risks using a more complex approach Advanced Measurement Approach. PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun yang berakhir pada tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years ended December 31, 2012 and 2011 Expressed in millions of rupiah, unless otherwise stated 187 49. RISIKO OPERASIONAL lanjutan 49. OPERATIONAL RISK continued Bank telah mengembangkan suatu kerangka kerja serta kebijakan dan pedoman Business Continuity Management BCM yang digunakan sebagai contingency plan bagi Bank dalam rangka meminimalkan kerugian yang timbul dari potensi- potensi risiko operational yang disebabkan oleh faktor eksternal seperti bencana alam, kebakaran, serta gangguan lainnya seperti gangguan sistem, listrik, saluran komunikasi dan lain-lain yang berada diluar kewenangan Bank dan entitas anak. Ruang lingkup BCM terdiri dari Business Continuity Plan BCP sebagai prosedur kelangsungan usaha Bank dan entitas anak serta Emergency Response Plan ERP sebagai prosedur tanggap darurat bencana dalam rangka penyelamatan data dan asset serta Disaster Recovery Plan DRP sebagai prosedur kelangsungan sistem dan infrastruktur pendukung Teknologi Informasi dan terus disempurnakan serta disesuaikan dengan perkembangan bisnis dan sistem yang dimiliki Bank dan entitas anak. Bank has developed a framework as weel as policies and also guidelines for Business Continuity Management BCM which are used as a contingency plan for the Bank and subsidiaries in order to minimize losses arising from potential operational risks caused by external factors such as natural disasters, fires, and other disruptions such as system, electricity, communication lines, and others that are outside the Bank’s and subsidiaries’ authority. The scope of BCM consists of Business Continuing Plan BCP as the Bank’s and subsidiaries’ business continuity procedures and Emergency Response Plan ERP as an emergency procedure in order to save data and assets also a Disaster Recovery Plan DRP as the continuity procedures for systems and supporting infrastructures of Information Technology and also enhanced and adapted continuously to business development and systems held by The Bank and subsidiaries.

50. ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING

50. MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCY

Pada tanggal 31 Desember 2012, Bank dan entitas anak memilki aset dan liabilitas moneter yang signidikan dalam mata uang asing. Nilai aset dan liabilitas moneter dalam mata uang asing pada tanggal laporan posisi keuangan. As of December 31, 2012, the Bank and subsidiaries have significant monetary assets and liabilities denominated in foreign currencies. The value of these monetary assets and liabilities denominated in foreign currencies as of the consolidated statement of financial position date are presented below: Ekuivalen Rupiah Mata Uang Asing Equivalent in Foreign Currency Rupiah Aset Assets Kas Catatan 4 Cash Note 4 Dolar Amerika Serikat 682.654 6.579 United States Dollar Dolar Singapura 476.515 3.754 Singapore Dollar Euro Eropa 14.340 183 European Euro Riyal Saudi Arabia 14.508 38 Saudi Arabian Riyal Dolar Australia 3.475 35 Australian Dollar Yen Jepang 251.000 28 Japanese Yen Dolar Hong Kong 5.000 6 Hong Kong Dollar Poundsterling Inggris 60 1 Great Britain Poundsterling Current Accounts with Giro pada Bank Indonesia Catatan 5 Bank Indonesia Note 5 Dolar Amerika Serikat 6.870.000 66.210 United States Dollar Current Accounts Giro pada Bank Lain Catatan 6 with other Banks Note 6 Dolar Amerika Serikat 18.514.560 178.434 United States Dollar Euro Eropa 1.491.437 18.988 European Euro Yuan Cina 8.963.205 13.880 Chinese Yuan Dolar Singapura 702.089 5.531 Singapore Dollar Dolar Australia 189.122 1.893 Australian Dollar Poundsterling Inggris 98.485 1.528 Great Britain Poundsterling