b Disclosure of Net Receivable Based on Economic Sector - Bank Consolidated with Subsidiary

Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 213 Consolidated Financial Statements Kredit Pegawai Pensiunan Claims on Pension Loans Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small, and Retail Portfolio Tagihan Kepada Korporasi Claims on Corporates Tagihan Yang Telah Jatuh Tempo Claims on Past Due Exposures Aset Lainnya Other Assets Eksposur di Unit Usaha Syariah apabila ada Sharia Exposures if any Economic Sector 9 10 11 12 13 14 2 Position Date of Report - 15.669 3.457 - - - Agricultures, Hunting and Forestry - 3.995 - - - - Fisheries - 9.946 19.707 - - - Mining and Quarrying - 25.563 153.788 - - - Processing industry - 556 59.119 - - - Electricity, Gas and Water - 5.007 213.117 - - - Construction - 196.783 1 - - - Big and Retail Trade - 114.339 105.707 - - - Provision of Accommodation and Food Supply Drinking - 2.493 136.971 - - - Transportation, Warehousing and Communications - - - - - - Transitional Finance - 252.281 395.045 - - - Real Estate, Rental Business, and Services Company - - - - - - Government Administration, the Defence and Compulsory Social Security - 1.367 224 - - - Education Services - 9.735 51.820 - - - Health and Social Services - 5.104 2.303 - - - Community, Sociocultural, Entertainment and Other Individual Services - - - - - - Individual Services which Serve Households - - - - - - Extra Agency International Agency and Other International - - - - - - Business Activities which are Not Clearly Defined - - - - - - Credit Recipients Non Industrial Origin 29.724.159 4.546.324 9.070.302 - 3.341.330 - Others 29.724.159 5.189.162 10.211.561 - 3.341.330 - Total Position Date of Report Year Previous - 7.992 79 - - - Agricultures, Hunting and Forestry - 256 - - - - Fisheries - 13.897 32.878 - - - Mining and Quarrying - 42.658 47.173 - - - Processing industry - 703 14.007 - - - Electricity, Gas and Water - 3.347 293.731 - - - Construction - 142.349 - - - - Big and Retail Trade - 193.467 117.576 - - - Provision of Accommodation and Food Supply Drinking - 4.817 177.450 - - - Transportation, Warehousing and Communications - - - - - - Transitional Finance - 266.427 314.638 - - - Real Estate, Rental Business, and Services Company - - - - - - Government Administration, the Defence and Compulsory Social Security - 79 2.475 - - - Education Services - 6.101 27.123 - - - Health and Social Services - 18.290 3.901 - - - Community, Sociocultural, Entertainment and Other Individual Services - - - - - - Individual Services which Serve Households - - - - - - Extra Agency International Agency and Other International - - - - - - Business Activities which are Not Clearly Defined - - - - - - Credit Recipients Non Industrial Origin 23.256.774 3.860.766 8.111.615 - 2.475.396 - Others 23.256.774 4.561.149 9.142.646 - 2.475.396 - Total

2.3. b Disclosure of Net Receivable Based on Economic Sector - Bank Consolidated with Subsidiary

RISK MANAGEMENT MANAJEMEN RISIKO bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 214 2.4.a Pengungkapan Tagihan dan Pencadangan Berdasarkan Wilayah - Bank secara Individual 2.4.b Pengungkapan Tagihan dan Pencadangan Berdasarkan Wilayah - Bank secara Konsolidasi dengan Perusahaan Anak No. Keterangan 31 Desember 2013December 31, 2013 Wilayah Region Wilayah Region 1 Wilayah Region 2 Wilayah Region 3 Lainnya Others Total 1 2 3 4 5 6 7 1 Tagihan 14.916.215 10.020.308 13.308.486 6.864.598 45.109.607 2 Tagihan yang mengalami penurunan nilai impaired - a. Belum jatuh tempo 365.878 269.294 379.390 262.498 1.277.060 b. Telah jatuh tempo - 3 Cadangan kerugian penurunan nilai CKPN - Individual 92.561 195.842 98.008 102.803 489.214 4 Cadangan kerugian penurunan nilai CKPN - Kolektif 203.543 54.318 193.228 77.022 528.111 5 Tagihan yang dihapus buku 83.811 29.567 138.634 18.940 270.952 No. Keterangan 31 Desember 2013December 31, 2013 Wilayah Region Wilayah Region 1 Wilayah Region 2 Wilayah Region 3 Lainnya Others Total 1 2 3 4 5 6 7 1 Tagihan 18.708.948 10.020.308 13.308.486 6.864.598 48.902.340 2 Tagihan yang mengalami penurunan nilai impaired - - - - - a. Belum jatuh tempo 432.892 269.294 379.390 262.498 1.344.074 b. Telah jatuh tempo - - - - - 3 Cadangan kerugian penurunan nilai CKPN - Individual 92.561 195.842 98.008 102.803 489.214 4 Cadangan kerugian penurunan nilai CKPN - Kolektif 265.637 54.318 193.228 77.022 590.205 5 Tagihan yang dihapus buku 175.627 29.567 138.634 18.940 362.768 Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 215 Consolidated Financial Statements 2.4.a Disclosure of Receivables and Allowances Based on Region - Bank Individually 2.4.b Disclosure of Receivables and Allowances Based on Region - Bank Consolidated with Subsidiary 31 Desember 2012December 31, 2012 Description Wilayah Region Wilayah Region 1 Wilayah Region 2 Wilayah Region 3 Lainnya Others Total 8 9 10 11 12 2 12.287.309 7.264.692 10.324.151 5.353.081 35.229.233 Receivables - Impaired Receivables 188.318 219.965 235.816 83.572 727.671 a. Non Past Due - b. Past Due 46.474 156.490 104.013 24.331 331.308 Allowance for Impairment Losses - Individual 94.096 40.315 90.252 46.979 271.642 Allowance for Impairment Losses - Collective 135.018 26.843 133.670 60.102 355.633 Claims written off 31 Desember 2012December 31, 2012 Description Wilayah Region Wilayah Region 1 Wilayah Region 2 Wilayah Region 3 Lainnya Others Total 8 9 10 11 12 2 15.388.069 7.264.692 10.324.151 5.353.081 38.329.993 Receivables - - - - - Impaired Receivables 305.727 219.965 235.816 83.572 845.080 a. Non Past Due - - - - - b. Past Due 46.474 156.490 104.013 24.331 331.308 Allowance for Impairment Losses - Individual 171.939 40.315 90.252 46.979 349.485 Allowance for Impairment Losses - Collective 135.018 26.843 133.670 60.102 355.633 Claims written off RISK MANAGEMENT MANAJEMEN RISIKO bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 216 No. Sektor Ekonomi Tagihan Receivable Tagihan yang Mengalami Penurunan Nilai Impaired Receivables Cadangan kerugian penurunan nilai CKPN - Individual Allowance for Impairment Losses - Individual Cadangan kerugian penurunan nilai CKPN - Kolektif Allowance for Impairment Losses - Collective Tagihan yang dihapus buku Claims Written off Economic Sector Belum Jatuh Tempo Non Past Due Telah Jatuh Tempo Past Due 1 2 3 4 5 6 7 8 2 Posisi Tanggal Laporan Position Date of Report 1 Pertanian, Perburuan dan Kehutanan 216.826 44.040 - 11.250 26.470 13.732 Agricultures, Hunting and Forestry 2 Perikanan 50.955 6.732 - - 4.831 1.598 Fisheries 3 Pertambangan dan Penggalian 100.328 9.493 - 3.753 3.069 2.539 Mining and Quarrying 4 Industri Pengolahan 1.292.551 124.656 - 66.321 42.340 45.734 Procesing industry 5 Listrik, Gas, dan Air 301.569 137 - 240 668 4 Electricity, Gas and Water 6 Konstruksi 1.933.505 104.818 - 81.536 21.616 11.386 Construction 7 Perdagangan Besar dan Eceran 4.518.638 562.488 - 103.722 316.918 183.234 Big and Retail Trade 8 Penyediaan Akomodasi dan Makan Minum 82.260 60.370 - 20 9.071 - Provision of Accomodation and Food Supply Drinking 9 Transportasi, Pergudangan, dan Komunikasi 247.898 16.899 - 4.558 3.698 89 Transportation, Warehousing and Communications 10 Perantara Keuangan 1.027 100 - - 72 - Transitional Finance 11 Real Estate, Usaha Persewaan, dan Jasa Perusahaan 2.571.744 160.714 - 113.710 44.655 92.081 Real Estate, Rental Business, and Services Company 12 Administrasi Pemerintahan, Pertahanan dan Jaminan Sosial Wajib - - - - - - Government Administration, the Defense and Compulsory Social Security 13 Jasa Pendidikan 68.193 4.211 - 1.152 2.916 - Education Services 14 Jasa Kesehatan dan Kegiatan Sosial - - - - 689 - Health and Social Services 15 Jasa Kemasyarakatan, Sosial Budaya, Hiburan dan Perorangan Lainnya 168.832 13.414 - 6.971 5.171 10.661 Community, Sociocultural, Entertainment and Other Individual Services 16 Jasa Perorangan yang Melayani Rumah Tangga - - - - - - Individual Services which Serve Households 17 Badan Internasional dan Badan Ekstra Internasional Lainnya - - - - - - Extra Agency International Agency and Other International 28 Kegiatan yang Belum Jelas Batasannya 12 - - - - - Business Activities which are Not Clearly Defined 19 Bukan Lapangan Usaha - - - - - - Credit Recipients Non Industrial Origin 20 Lainnya 54.200.049 235.985 - 96.102 110.215 1.711 Others Total 65.754.387 1.344.057 - 489.335 592.399 362.769 Total 2.5.a Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi - Bank secara Individual Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 217 Consolidated Financial Statements No. Sektor Ekonomi Tagihan Receivable Tagihan yang Mengalami Penurunan Nilai Impaired Receivables Cadangan kerugian penurunan nilai CKPN - Individual Allowance for Impairment Losses - Individual Cadangan kerugian penurunan nilai CKPN - Kolektif Allowance for Impairment Losses - Collective Tagihan yang dihapus buku Claims Written off Economic Sector Belum Jatuh Tempo Non Past Due Telah Jatuh Tempo Past Due 1 2 3 4 5 6 7 8 2 Posisi Tanggal Laporan Tahun Sebelumnya Position Date of Report Year Previous 1 Pertanian, Perburuan dan Kehutanan 334.565 31.114 - 3.782 21.897 25.256 Agricultures, Hunting and Forestry 2 Perikanan 47.278 1.396 - - 564 2.085 Fisheries 3 Pertambangan dan Penggalian 1.265.462 152.516 - 137.977 12.425 13.825 Mining and Quarrying 4 Industri Pengolahan 388.799 49.542 - 11.486 34.676 13.814 Processing industry 5 Listrik, Gas, dan Air 63.231 2 - 323 184 34 Electricity, Gas and Water 6 Konstruksi 1.851.339 65.480 - 54.537 26.618 32.246 Construction 7 Perdagangan Besar dan Eceran 142.439 - - - - - Big and Retail Trade 8 Penyediaan Akomodasi dan Makan Minum 4.551.054 231.923 - 39.887 110.242 217.941 Provision of Accommodation and Food Supply Drinking 9 Transportasi, Pergudangan, dan Komunikasi 551.996 87.451 - - 42.973 783 Transportation, Warehousing and Communications 10 Perantara Keuangan - - - - - - Transitional Finance 11 Real Estate, Usaha Persewaan, dan Jasa Perusahaan 3.187.365 132.617 - 53.324 43.312 9.097 Real Estate, Rental Business, and Services Company 12 Administrasi Pemerintahan, Pertahanan dan Jaminan Sosial Wajib - - - - - - Government Administration, the Defence and Compulsory Social Security 13 Jasa Pendidikan 81.677 766 - - 1.048 2.148 Education Services 14 Jasa Kesehatan dan Kegiatan Sosial 104.692 5.359 - 2.950 1.428 531 Health and Social Services 15 Jasa Kemasyarakatan, Sosial Budaya, Hiburan dan Perorangan Lainnya 281.411 5.290 - 1.265 3.383 5.640 Community, Sociocultural, Entertainment and Other Individual Services 16 Jasa Perorangan yang Melayani Rumah Tangga - - - - - - Individual Services which Serve Households 17 Badan Internasional dan Badan Ekstra Internasional Lainnya - - - - - - Extra Agency International Agency and Other International 28 Kegiatan yang Belum Jelas Batasannya - - - - - - Business Activities which are Not Clearly Defined 19 Bukan Lapangan Usaha - - - - - - Credit Recipients Non Industrial Origin 20 Lainnya 53.120.826 81.623 - 25.777 50.736 32.232 Others Total 65.972.134 845.079 - 331.308 349.486 355.632 Total 2.5.a Disclosure of Receivables and Allowances Based on Economic Sector - Bank Individually RISK MANAGEMENT MANAJEMEN RISIKO bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 218 No. Sektor Ekonomi Tagihan Receivable Tagihan yang Mengalami Penurunan Nilai Impaired Receivables Cadangan kerugian penurunan nilai CKPN - Individual Allowance for Impairment Losses - Individual Cadangan kerugian penurunan nilai CKPN - Kolektif Allowance for Impairment Losses - Collective Tagihan yang dihapus buku Claims Written off Economic Sector Belum Jatuh Tempo Non Past Due Telah Jatuh Tempo Past Due 1 2 3 4 5 6 7 8 2 Posisi Tanggal Laporan Position Date of Report 1 Pertanian, Perburuan dan Kehutanan 239.762 44.040 - 11.250 26.470 13.732 Agricultures, Hunting and Forestry 2 Perikanan 55.058 6.732 - - 4.831 1.598 Fisheries 3 Pertambangan dan Penggalian 136.627 9.493 - 3.753 3.069 2.539 Mining and Quarrying 4 Industri Pengolahan 1.475.860 124.656 - 66.321 42.340 45.734 Processing industry 5 Listrik, Gas, dan Air 361.857 137 - 240 668 4 Electricity, Gas and Water 6 Konstruksi 2.161.072 104.818 - 81.536 21.616 11.386 Construction 7 Perdagangan Besar dan Eceran 4.717.611 562.488 - 103.722 316.918 183.234 Big and Retail Trade 8 Penyediaan Akomodasi dan Makan Minum 309.972 60.370 - 20 9.071 - Provision of Accommodation and Food Supply Drinking 9 Transportasi, Pergudangan, dan Komunikasi 388.709 16.899 - 4.558 3.698 89 Transportation, Warehousing and Communications 10 Perantara Keuangan 1.027 100 - - 72 - Transitional Finance 11 Real Estate, Usaha Persewaan, dan Jasa Perusahaan 3.747.970 160.714 - 113.710 44.655 92.081 Real Estate, Rental Business, and Services Company 12 Administrasi Pemerintahan, Pertahanan dan Jaminan Sosial Wajib - - - - - - Government Administration, the Defence and Compulsory Social Security 13 Jasa Pendidikan 102.064 4.211 - 1.152 2.916 - Education Services 14 Jasa Kesehatan dan Kegiatan Sosial 68.862 - - - 689 - Health and Social Services 15 Jasa Kemasyarakatan, Sosial Budaya, Hiburan dan Perorangan Lainnya 186.961 13.414 - 6.971 5.171 10.661 Community, Sociocultural, Entertainment and Other Individual Services 16 Jasa Perorangan yang Melayani Rumah Tangga - - - - - - Individual Services which Serve Households 17 Badan Internasional dan Badan Ekstra Internasional Lainnya - - - - - - Extra Agency International Agency and Other International 28 Kegiatan yang Belum Jelas Batasannya 12 - - - - - Business Activities which are Not Clearly Defined 19 Bukan Lapangan Usaha - - - - - - Credit Recipients Non Industrial Origin 20 Lainnya 56.803.006 235.985 - 96.102 110.215 1.711 Others Total 70.756.430 1.344.057 - 489.335 592.399 362.769 Total 2.5.b Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi - Bank secara Konsolidasi dengan Perusahaan Anak Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 219 Consolidated Financial Statements No. Sektor Ekonomi Tagihan Receivable Tagihan yang Mengalami Penurunan Nilai Impaired Receivables Cadangan kerugian penurunan nilai CKPN - Individual Allowance for Impairment Losses - Individual Cadangan kerugian penurunan nilai CKPN - Kolektif Allowance for Impairment Losses - Collective Tagihan yang dihapus buku Claims Written off Economic Sector Belum Jatuh Tempo Non Past Due Telah Jatuh Tempo Past Due 1 2 3 4 5 6 7 8 2 Posisi Tanggal Laporan Tahun Sebelumnya Position Date of Report Year Previous 1 Pertanian, Perburuan dan Kehutanan 334.565 31.114 - 3.782 21.897 25.256 Agricultures, Hunting and Forestry 2 Perikanan 47.278 1.396 - - 564 2.085 Fisheries 3 Pertambangan dan Penggalian 1.265.462 152.516 - 137.977 12.425 13.825 Mining and Quarrying 4 Industri Pengolahan 388.799 49.542 - 11.486 34.676 13.814 Processing industry 5 Listrik, Gas, dan Air 63.231 2 - 323 184 34 Electricity, Gas and Water 6 Konstruksi 1.851.339 65.480 - 54.537 26.618 32.246 Construction 7 Perdagangan Besar dan Eceran 142.439 - - - - - Big and Retail Trade 8 Penyediaan Akomodasi dan Makan Minum 4.551.054 231.923 - 39.887 110.242 217.941 Provision of Accommodation and Food Supply Drinking 9 Transportasi, Pergudangan, dan Komunikasi 551.996 87.451 - - 42.973 783 Transportation, Warehousing and Communications 10 Perantara Keuangan - - - - - - Transitional Finance 11 Real Estate, Usaha Persewaan, dan Jasa Perusahaan 3.187.365 132.617 - 53.324 43.312 9.097 Real Estate, Rental Business, and Services Company 12 Administrasi Pemerintahan, Pertahanan dan Jaminan Sosial Wajib - - - - - - Government Administration, the Defence and Compulsory Social Security 13 Jasa Pendidikan 81.677 766 - - 1.048 2.148 Education Services 14 Jasa Kesehatan dan Kegiatan Sosial 104.692 5.359 - 2.950 1.428 531 Health and Social Services 15 Jasa Kemasyarakatan, Sosial Budaya, Hiburan dan Perorangan Lainnya 281.411 5.290 - 1.265 3.383 5.640 Community, Sociocultural, Entertainment and Other Individual Services 16 Jasa Perorangan yang Melayani Rumah Tangga - - - - - - Individual Services which Serve Households 17 Badan Internasional dan Badan Ekstra Internasional Lainnya - - - - - - Extra Agency International Agency and Other International 28 Kegiatan yang Belum Jelas Batasannya - - - - - - Business Activities which are Not Clearly Defined 19 Bukan Lapangan Usaha - - - - - - Credit Recipients Non Industrial Origin 20 Lainnya 57.535.849 81.623 - 25.777 50.736 32.232 Others Total 70.387.157 845.079 - 331.308 349.486 355.632 Total 2.5.b Disclosure of Receivables and Allowances Based on Economic Sector - Bank Consolidated with Subsidiary RISK MANAGEMENT MANAJEMEN RISIKO bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 220 No. Keterangan Description 31 Desember 201331 December 2013 31 Desember 201231 December 2012 CKPN Individual Allowance for Impairment Losses - Individual CKPN Kolektif Allowance for Impairment Losses - Collective CKPN Individual Allowance for Impairment Losses - Individual CKPN Kolektif Allowance for Impairment Losses - Collective 1 2 3 4 5 6 1 Saldo awal CKPN Beginning Balance - Allowance for Impairment Losses 331.308 271.641 132.924 374.976 2 Pembentukan pemulihan CKPN pada periode berjalan Net Allowancereversal for impairment losses during the year Net 2.a Pembentukan CKPN pada periode berjalan Additional allowance for Impairment Losses during the year 157.906 386.668 198.384 163.653 2.b Pemulihan CKPN pada periode berjalan Reversal for impairment losses during the year - 3 CKPN yang digunakan untuk melakukan hapus buku atas tagihan pada peride berjalan Allowance for impairment losses used to claims written off during the year 130.198 266.988 4 Pembentukan pemulihan lainnya pada periode berjalan Other allowance reversal during the year 489.214 528.111 331.308 271.641 2.6.a Disclosure of Details on Movements of Impairment Provision on Financial Assets CKPN - Bank Individually. 2.6.a Pengungkapan Rincian Mutasi Cadangan Kerugian Penurunan Nilai - Bank secara Individual 4.1.a Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit - Bank secara Individual No. Kategori Portofolio Portfolio Category 31 Desember 201331 December 2013 Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Net Receivable After Credit Risk Mitigation 20 35 40 45 50 75 100 150 Lainnya Others 1 2 3 4 5 6 7 8 9 10 11 12 A Eksposur Neraca Balance Sheet Exposures 1 Tagihan Kepada Pemerintah Claims on GovernmentSovereign 15.690.646 2 Tagihan Kepada Entitas Sektor Publik Claims on Public Sector Entities 191.833 3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Development Banks and International Entities - 4 Tagihan Kepada Bank Claims on Banks 240.400 1.834.384 5 Kredit Beragun Rumah Tinggal Claims Secured by Residential Property 3.901.606 6 Kredit Beragun Properti Komersial Claims Secured by Commercial Real Estate - 7 Kredit PegawaiPensiunan Claims on Pension Loans - - - 29.724.159 8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small, and Retail Portfolio - 2.364.150 - 2.825.012 9 Tagihan Kepada Korporasi Claims on Corporate 9.027 2.511.887 - 7.409.712 10 Tagihan Yang Telah Jatuh Tempo Claims on Past Due Exposures - 11 Aset Lainnya Other Assets 3.341.330 12 Eksposur di Unit Usaha Syariah apabila ada Sharia Exposures if any - Total Eksposur Neraca Total Balance Sheet Exposures 15.699.673 5.116.437 49.228.036 Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 221 Consolidated Financial Statements No. Keterangan Description 31 Desember 201331 December 2013 31 Desember 201231 December 2012 CKPN Individual Allowance for Impairment Losses - Individual CKPN Kolektif Allowance for Impairment Losses - Collective CKPN Individual Allowance for Impairment Losses - Individual CKPN Kolektif Allowance for Impairment Losses - Collective 1 2 3 4 5 6 1 Saldo awal CKPN Beginning Balance - Allowance for Impairment Losses 331.308 274.359 132.924 411.848 2 Pembentukan pemulihan CKPN pada periode berjalan Net Allowancereversal for impairment losses during the year Net 2.a Pembentukan CKPN pada periode berjalan Additional allowance for Impairment Losses during the year 157.906 386.145 198.384 129.499 2.b Pemulihan CKPN pada periode berjalan Reversal for impairment losses during the year 3 CKPN yang digunakan untuk melakukan hapus buku atas tagihan pada peride berjalan Allowance for impairment losses used to claims written off during the year 130.198 266.988 4 Pembentukan pemulihan lainnya pada periode berjalan Other allowance reversal during the year - 489.214 530.306 331.308 274.359 2.6.b Disclosure of Details on Movements of Impairment Provision on Financial Assets CKPN - Bank Consolidated with Subsidiary 2.6.b Pengungkapan Rincian Mutasi Cadangan Kerugian Penurunan Nilai - Bank secara Konsolidasi dengan Perusahaan Anak 4.1.a Disclosure of Net Receivable Risk Weighted after MRK effect - Bank Individually. ATMR RWA Beban Modal Capital Charge 41.274 ATMR RWA Beban Modal Capital Charge Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Net Receivable After Credit Risk Mitigation 20 35 40 45 50 75 100 150 Lainnya Others 13 14 15 16 17 18 19 20 21 22 23 24 25 26 - - 14.256.017 52.934 4.235 576.892 288.446 23.076 - - - 512.361 40.989 95.184 2.293.625 887.732 71.019 1.744.216 139.537 1.705.953 616.713 49.337 - - - 14.940.302 1.195.224 23.256.774 11.500.284 920.023 2.593.266 207.461 2.364.357 2.196.792 2.120.465 169.637 7.912.089 632.967 449.950 2.593.138 5.804.958 6.323.586 505.887 - - - 746.069 59.686 2.475.396 701.665 56.133 - - - 28.501.237 14.705.967 5.052.679 - - - - - 38.310.390 - - 22.438.891 1.795.111 RISK MANAGEMENT MANAJEMEN RISIKO bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 222 No. Kategori Portofolio Portfolio Category 31 Desember 201331 December 2013 Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Net Receivable After Credit Risk Mitigation 20 35 40 45 50 75 100 150 Lainnya Others 1 2 3 4 5 6 7 8 9 10 11 12 B Eksposur Kewajiban KomitmenKontinjensi pada Transaksi Rekening AdministratifCommitment and Contingencies Liabilities Exposures on Administrative Account 1 Tagihan Kepada Pemerintah Claims on Government Sovereign 431.349 2 Tagihan Kepada Entitas Sektor Publik Claims on Public Sector Entities 3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Development Banks and International Entities 4 Tagihan Kepada Bank Claims on Banks 5 Kredit Beragun Rumah Tinggal Claims Secured by Residential Property 6 Kredit Beragun Properti Komersial Claims Secured by Commercial Real Estate 7 Kredit PegawaiPensiunan Claims on Pension Loans 8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small, and Retail Portfolio 9 Tagihan Kepada Korporasi Claims on Corporates 280.935 10 Tagihan Yang Telah Jatuh Tempo Claims on Past Due Exposures 11 Eksposur di Unit Usaha Syariah apabila ada Sharia Exposures if any Total Eksposur TRA Total Exposures on Administrative Account 712.284 C Eksposur akibat Kegagalan Pihak LawanCounter party Credit Risk 1 Tagihan Kepada Pemerintah Claims on Government Sovereign 2 Tagihan Kepada Entitas Sektor Publik Claims on Public Sector Entities 3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Development Banks and International Entities 4 Tagihan Kepada Bank Claims on Banks 5 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small, and Retail Portfolio 6 Tagihan Kepada Korporasi Claims on Corporates 7 Eksposur di Unit Usaha Syariah apabila ada Sharia Exposures if any Total Eksposur Counterparty Credit Risk 4.1.a Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit - Bank secara Individual Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 223 Consolidated Financial Statements ATMR RWA Beban Modal Capital Charge 41.274 ATMR RWA Beban Modal Capital Charge Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Net Receivable After Credit Risk Mitigation 20 35 40 45 50 75 100 150 Lainnya Others 13 14 15 16 17 18 19 20 21 22 23 24 25 26 - - 398.425 - - - - - - - - - - - - - - - - 280.935 22.475 93.166 201.434 201.434 16.115 - - - - 280.935 22.475 93.166 - - - - - - - - 201.434 201.434 16.115 - - - 9.700.298 9.700.298 - - - - - - - 1.924.798 1.915 153 - - - - - - 11.625.096 - - - - - - - - 9.700.298 1.915 153 4.1.a Disclosure of Net Receivable Risk Weighted after MRK effect - Bank Individually RISK MANAGEMENT MANAJEMEN RISIKO bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 224 4.1.b Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit - Bank secara Konsolidasi dengan Perusahaan Anak No. Kategori Portofolio Portfolio Category 31 Desember 201331 December 2013 Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Net Receivable After Credit Risk Mitigation 20 35 40 45 50 75 100 150 Lainnya Others 1 2 3 4 5 6 7 8 9 10 11 12 A Eksposur Neraca Balance Sheet Exposures 1 Tagihan Kepada Pemerintah Claims on GovernmentSovereign 14.814.898 - - - - - - - 2 Tagihan Kepada Entitas Sektor Publik Claims on Public Sector Entities - - 191.833 - 3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Development Banks and International Entities - - - - 4 Tagihan Kepada Bank Claims on Banks - 191.329 - 1.834.384 5 Kredit Beragun Rumah Tinggal Claims Secured by Residential Property - - - 3.891.994 6 Kredit Beragun Properti Komersial Claims Secured by Commercial Real Estate 7 Kredit PegawaiPensiunan Claims on Pension Loans - - - 29.171.479 8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small, and Retail Portfolio - 2.364.150 - 2.808.249 9 Tagihan Kepada Korporasi Claims on Corporate 9.027 2.511.887 - 4.207.412 10 Tagihan Yang Telah Jatuh Tempo Claims on Past Due Exposures 11 Aset Lainnya Other Assets 3.102.144 12 Eksposur di Unit Usaha Syariah apabila ada Sharia Exposures if any Total Eksposur Neraca Total Balance Sheet Exposures 14.823.925 5.067.366 - - - - - 45.207.495 - - B Eksposur Kewajiban KomitmenKontinjensi pada Transaksi Rekening AdministratifCommitment and Contingencies Liabilities Exposures on Administrative Account 1 Tagihan Kepada Pemerintah Claims on Government Sovereign - - - 431.349 2 Tagihan Kepada Entitas Sektor Publik Claims on Public Sector Entities 3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Development Banks and International Entities 4 Tagihan Kepada Bank Claims on Banks 5 Kredit Beragun Rumah Tinggal Claims Secured by Residential Property 6 Kredit Beragun Properti Komersial Claims Secured by Commercial Real Estate 7 Kredit PegawaiPensiunan Claims on Pension Loans 8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small, and Retail Portfolio 9 Tagihan Kepada Korporasi Claims on Corporates 224.252 - 10 Tagihan Yang Telah Jatuh Tempo Claims on Past Due Exposures 11 Eksposur di Unit Usaha Syariah apabila ada Sharia Exposures if any Total Eksposur TRA Total Exposures on Administrative Account - - - - - - - 655.601 - - Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 225 Consolidated Financial Statements 4.1.b Disclosure of Net Receivable Risk Weighted after MRK effect - Bank Consolidated with Subsidiary ATMR RWA Beban Modal Capital Charge 41.274 ATMR RWA Beban Modal Capital Charge Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Net Receivable After Credit Risk Mitigation 20 35 40 45 50 75 100 150 Lainnya Others 13 14 15 16 17 18 19 20 21 22 23 24 25 26 - - 13.265.496 - - 52.934 4.235 576.892 288.446 23.076 - - - - 502.547 40.204 95.184 2.055.177 580.040 46.403 1.740.852 139.268 1.696.595 612.502 49.000 - - - 14.585.740 1.166.859 22.860.600 11.479.943 918.395 2.579.017 206.321 2.364.357 2.090.010 2.040.379 163.230 4.709.789 376.783 449.950 2.593.138 3.270.880 518.628 41.490 - - 537.702 43.016 2.287.474 517.718 41.417 - - 24.708.581 1.976.686 13.715.446 5.052.679 - - - - - - 34.837.628 - 16.037.655 1.283.012 - - - 398.425 - - - - - - - - - - - - - - - - - 224.252 2.803 - 294.600 201.434 16.115 - - - - 224.252 2.803 398.425 - - - - - - 294.600 - - 201.434 RISK MANAGEMENT MANAJEMEN RISIKO bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 226 No. Kategori Portofolio Portfolio Category 31 Desember 201331 December 2013 Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Net Receivable After Credit Risk Mitigation 20 35 40 45 50 75 100 150 Lainnya Others 1 2 3 4 5 6 7 8 9 10 11 12 C Eksposur akibat Kegagalan Pihak LawanCounter party Credit Risk 1 Tagihan Kepada Pemerintah Claims on Government Sovereign 2 Tagihan Kepada Entitas Sektor Publik Claims on Public Sector Entities 3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Development Banks and International Entities 4 Tagihan Kepada Bank Claims on Banks 5 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small, and Retail Portfolio 6 Tagihan Kepada Korporasi Claims on Corporates 7 Eksposur di Unit Usaha Syariah apabila ada Sharia Exposures if any Total Eksposur Counterparty Credit Risk - - - - - - - - - - 4.1.b Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit - Bank secara Konsolidasi dengan Perusahaan Anak 4.2.a Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko Kredit - Bank secara Individual No. Kategori Portofolio 31 Desember 201331 December 2013 Tagihan Bersih Net Receiveable Bagian Yang Dijamin Dengan Portion Secured By Bagian yang tidak dijamin Unsecured Portion Agunan Collateral Garansi Guarantee Asuransi kredit Credit Insurance Lainnya Others 1 2 3 4 5 6 7 8 = 3- [4+5 +6+7] A Eksposur Neraca 1 Tagihan Kepada Pemerintah 14.814.898 14.814.898 - 2 Tagihan Kepada Entitas Sektor Publik 191.833 191.833 3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional - 4 Tagihan Kepada Bank 2.025.713 191.329 1.834.384 5 Kredit Beragun Rumah Tingal 3.891.994 3.891.994 6 Kredit Beragun Properti Komersial - - 7 Kredit PegawaiPensiunan 29.171.479 29.171.479 8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel 5.172.399 2.364.150 2.808.249 9 Tagihan Kepada Korporasi 6.728.326 9.027 2.511.887 4.207.412 10 Tagihan yang Telah Jatuh Tempo - 11 Aset Lainnya 3.102.144 3.102.144 12 Eksposur di Unit Usaha Syariah apabila ada - Total Eksposur Neraca 65.098.786 9.027 - 5.067.366 14.814.898 45.207.495 Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 227 Consolidated Financial Statements ATMR RWA Beban Modal Capital Charge 41.274 ATMR RWA Beban Modal Capital Charge Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Net Receivable After Credit Risk Mitigation 20 35 40 45 50 75 100 150 Lainnya Others 13 14 15 16 17 18 19 20 21 22 23 24 25 26 - - - 9.748.558 - - - - - - 1.924.798 1.915 153 - - - - - - - - 11.673.356 - - - - - - - - - 1.915 153 4.1.b Disclosure of Net Receivable Risk Weighted after MRK effect - Bank Consolidated with Subsidiary 4.2.a Disclosure of Net Receiveable and MRK Technique - Bank Individualy 31 Desember 201231 December 2012 Portfolio Category Tagihan Bersih Net Receiveable Bagian Yang Dijamin Dengan Portion Secured By Bagian yang tidak dijamin Unsecured Portion Agunan Collateral Garansi Guarantee Asuransi kredit Credit Insurance Lainnya Others 9 10 11 12 13 14 = 9- [10+11 +12+13] 2 Balance Sheet Exposures 13.265.496 13.265.496 - Claims on Government Sovereign 576.892 576.892 Claims on Public Sector Entities - Claims on Multilateral Development Banks and International Entities 2.150.361 95.184 2.055.177 Claims on Banks 1.696.595 1.696.595 Claims Secured by Residential Property - Claims Secured by Commercial Real Estate 22.860.600 22.860.600 Claims on Pension Loans 4.454.367 2.364.357 2.090.010 Claims on Micro, Small, and Retail Portfolio 6.313.968 3.043.088 3.270.880 Claims on Corporate - Claims on Past Due Exposures 2.287.474 2.287.474 Other Assets - Sharia Exposures if any 53.605.753 - - 5.502.629 13.265.496 34.837.628 Total Balance Sheet Exposures RISK MANAGEMENT MANAJEMEN RISIKO bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 228 No. Kategori Portofolio 31 Desember 201331 December 2013 Tagihan Bersih Net Receiveable Bagian Yang Dijamin Dengan Portion Secured By Bagian yang tidak dijamin Unsecured Portion Agunan Collateral Garansi Guarantee Asuransi kredit Credit Insurance Lainnya Others 1 2 3 4 5 6 7 8 = 3- [4+5 +6+7] B Eksposur Rekening Adminsitratif - 1 Tagihan Kepada Pemerintah 431.349 431.349 - 2 Tagihan Kepada Entitas Sektor Publik - - 3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional - 4 Tagihan Kepada Bank - 5 Kredit Beragun Rumah Tinggal - 6 Kredit Beragun Properti Komersial - 7 Kredit PegawaiPensiunan - 8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel - 9 Tagihan kepada Korporasi 224.252 224.252 10 Tagihan yang Telah Jatuh Tempo - 11 Eksposur di Unit Usaha Syariah apabila ada - Total Eksposur Rekening Administratif 655.601 - - - 431.349 224.252 C Eksposur Counterparty Credit Risk - 1 Tagihan Kepada Pemerintah - 2 Tagihan Kepada Entitas Sektor Publik - 3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional - 4 Tagihan Kepada Bank - 5 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel - 6 Tagihan kepada Korporasi - 7 Eksposur di Unit Usaha Syariah apabila ada - Total Eksposur Counterparty Credit Risk - - - - - - - Total A+B+C 65.754.387 9.027 - 5.067.366 15.246.247 45.431.747 4.2.a Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko Kredit - Bank secara Individual Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 229 Consolidated Financial Statements 31 Desember 201231 December 2012 Portfolio Category Tagihan Bersih Net Receiveable Bagian Yang Dijamin Dengan Portion Secured By Bagian yang tidak dijamin Unsecured Portion Agunan Collateral Garansi Guarantee Asuransi kredit Credit Insurance Lainnya Others 9 10 11 12 13 14 = 9- [10+11 +12+13] 2 Commitment and Contingencies Liabilities Exposures on Administrative Account 398.425 398.425 Claims on Government Sovereign - Claims on Public Sector Entities - Claims on Multilateral Development Banks and International Entities - Claims on Banks - Claims Secured by Residential Property - Claims Secured by Commercial Real Estate - Claims on Pension Loans - Claims on Micro, Small, and Retail Portfolio 294.600 93.166 201.434 Claims on Corporate - Claims on Past Due Exposures - Sharia Exposures if any 693.025 - - - 93.166 599.859 Total Administrative Account Exposure - Counterparty Credit Risk Exposure 9.748.558 9.748.558 - Claims on Government Sovereign - Claims on Public Sector Entities - Claims on Multilateral Development Banks and International Entities 1.924.798 1.924.798 Claims on Banks - Claims on Micro, Small, and Retail Portfolio - Claims on Corporate - Sharia Exposures if any 11.673.356 - - - 9.748.558 1.924.798 Total Exposure Counterparty Credit Risk - 65.972.134 - - 5.502.629 23.107.220 37.362.285 Total A+B+C 4.2.a Disclosure of Net Receiveable and MRK Technique - Bank Individualy RISK MANAGEMENT MANAJEMEN RISIKO bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 230 4.2.b Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko Kredit - Bank secara Konsolidasi dengan Perusahaan Anak No. Kategori Portofolio 31 Desember 201331 December 2013 Tagihan Bersih Net Receiveable Bagian Yang Dijamin Dengan Portion Secured By Bagian yang tidak dijamin Unsecured Portion Agunan Collateral Garansi Guarantee Asuransi kredit Credit Insurance Lainnya Others 1 2 3 4 5 6 7 8 = 3- [4+5 +6+7] A Eksposur Neraca 1 Tagihan Kepada Pemerintah 15.690.646 15.690.646 - 2 Tagihan Kepada Entitas Sektor Publik 191.833 191.833 3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional - 4 Tagihan Kepada Bank 2.074.784 240.400 1.834.384 5 Kredit Beragun Rumah Tingal 3.901.606 3.901.606 6 Kredit Beragun Properti Komersial - - 7 Kredit PegawaiPensiunan 29.724.159 156.444 29.567.715 8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel 5.189.162 5.189.162 9 Tagihan Kepada Korporasi 9.930.626 9.027 2.511.887 7.409.712 10 Tagihan yang Telah Jatuh Tempo - 11 Aset Lainnya 3.341.330 3.341.330 12 Eksposur di Unit Usaha Syariah apabila ada - Total Eksposur Neraca 70.044.146 9.027 - 2.908.731 15.690.646 51.435.742 B Eksposur Rekening Adminsitratif - 1 Tagihan Kepada Pemerintah 431.349 431.349 - 2 Tagihan Kepada Entitas Sektor Publik - 3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional - 4 Tagihan Kepada Bank - 5 Kredit Beragun Rumah Tinggal - 6 Kredit Beragun Properti Komersial - 7 Kredit PegawaiPensiunan - 8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel - 9 Tagihan kepada Korporasi 280.935 280.935 10 Tagihan yang Telah Jatuh Tempo - 11 Eksposur di Unit Usaha Syariah apabila ada - Total Eksposur Rekening Administratif 712.284 - - - 431.349 280.935 C Eksposur Counterparty Credit Risk - 1 Tagihan Kepada Pemerintah - 2 Tagihan Kepada Entitas Sektor Publik - 3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional - 4 Tagihan Kepada Bank - 5 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel - 6 Tagihan kepada Korporasi - 7 Eksposur di Unit Usaha Syariah apabila ada - Total Eksposure Counterparty Credit Risk - - - - - - - Total A+B+C 70.756.430 9.027 - 2.908.731 16.121.995 51.716.677 Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 231 Consolidated Financial Statements 4.2.a Disclosure of Net Receiveable and MRK Technique - Bank Consolidated with Subsidiary 31 Desember 201231 December 2012 Portfolio Category Tagihan Bersih Net Receiveable Bagian Yang Dijamin Dengan Portion Secured By Bagian yang tidak dijamin Unsecured Portion Agunan Collateral Garansi Guarantee Asuransi kredit Credit Insurance Lainnya Others 9 10 11 12 13 14 = 9- [10+11 +12+13] 2 Balance Sheet Exposures 14.256.017 14.256.017 - Claims on Government Sovereign 576.892 576.892 Claims on Public Sector Entities - Claims on Multilateral Development Banks and International Entities 2.388.809 95.184 2.293.625 Claims on Banks 1.705.953 1.705.953 Claims Secured by Residential Property - Claims Secured by Commercial Real Estate 23.256.774 23.256.774 Claims on Pension Loans 4.561.149 2.364.357 2.196.792 Claims on Micro, Small, and Retail Portfolio 8.848.046 3.043.088 5.804.958 Claims on Corporate - Claims on Past Due Exposures 2.475.396 2.475.396 Other Assets - Sharia Exposures if any 58.069.036 - - 5.502.629 14.256.017 38.310.390 Total Balance Sheet Exposures Commitment and Contingencies Liabilities Exposures on Administrative Account 398.425 398.425 Claims on Government Sovereign - Claims on Public Sector Entities - Claims on Multilateral Development Banks and International Entities - Claims on Banks - Claims Secured by Residential Property - Claims Secured by Commercial Real Estate - Claims on Pension Loans - Claims on Micro, Small, and Retail Portfolio 294.600 294.600 Claims on Corporate - Claims on Past Due Exposures - Sharia Exposures if any 693.025 - - - - 693.025 Total Eksposur Rekening Administratif - Counterparty Credit Risk Exposure 9.700.298 9.700.298 Claims on Government Sovereign - Claims on Public Sector Entities - Claims on Multilateral Development Banks and International Entities 1.924.798 1.924.798 Claims on Banks - Claims on Micro, Small, and Retail Portfolio - Claims on Corporate - Sharia Exposures if any 11.625.096 - - - - 11.625.096 Total Exposure Counterparty Credit Risk - 70.387.157 - - 5.502.629 14.256.017 50.628.511 Total A+B+C RISK MANAGEMENT MANAJEMEN RISIKO bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 232 B. Risiko Pasar Risiko Pasar adalah Risiko yang timbul atas portfolio pada posisi neraca dan rekening administratif termasuk transaksi derivatif, akibat perubahan secara keseluruhan dari kondisi pasar, termasuk Risiko perubahan harga option. Komponen risiko pasar meliputi: •฀ Risiko฀ Suku฀ Bunga฀ adalah฀ risiko฀ akibat฀ perubahan฀ harga instrumen keuangan dari posisi Trading Book yang disebabkan oleh pergerakan sensitivitas risiko risk factor pada setiap instrumen atau akibat perubahan nilai ekonomis modal Economic Value of Equity bank dari aktivitas Banking Book yang disebabkan oleh perubahan suku bunga. •฀ Klasiikasi฀risiko฀suku฀bunga฀mencakup฀pula฀risiko฀suku฀ bunga dari posisi Banking Book yang antara lain meliputi repricing risk, yield curve risk, basis risk, dan optionality risk. •฀ Risiko฀ Nilai฀ Tukar฀ adalah฀ risiko฀ akibat฀ perubahan฀ nilai฀ posisi terbuka valuta asing klasifikasi Trading Book atau akibat perubahan posisi Devisa Neto bank Banking Book yang disebabkan oleh perubahan nilai tukar valuta asing. Risiko pasar timbul dari pergerakanperubahan tingkat suku bunga danatau nilai tukar yang mempengaruhi posisi keuangan bank khususnya terhadap rasio permodalan. Secara garis besar, manajemen risiko pasar terbagi menjadi 2 dua yaitu manajamen risiko pasar trading book dan manajemen risiko pasar banking book. Sumber risiko pasar trading book timbul dari aktivitas Dealing Room Divisi Treasuri akibat posisi terbuka bank yang terekspos pergerakan suku bunga atau nilai tukar valuta asing. Sumber risiko pasar banking book timbul antara lain disebabkan oleh perubahan stuktur portofolio neraca dan rekening adminstratif bank yang sensitif terhadap pergerakan suku bunga sehingga berdampak terhadap pendapatan bunga bersih dan yang yang disebabkan pula karena perubahan struktur portofolio neraca dan rekening adminstratif bank yang sensitif terhadap pergerakan nilaii tukar yang tercermin dari Posisi Devisa Neto bank. 1. Pengawasan Aktif Dewan Komisaris dan Direksi Dewan Komisaris dan Direksi bertanggungjawab atas efektivitas penerapan Manajemen Risiko Pasar di Bank. Terkait wewenang dan tanggung jawab pengawasan aktif Dewan Komisaris dan Direksi bank bjb, Dewan Komisaris dan Direksi selalu memperoleh informasi yang jelas mengenai evaluasi dan penerapan manajemen risiko eksposur risiko pasar, pemantauan limit secara harian serta langkah-langkah yang diambil oleh Risk B. Market Risk Market risk is the risk arising on the portfolio over the balance sheet position and administrative accounts including derivative transactions, due to overall changes in the market conditions, including the risk of price changes in option. The component of the market risk include : •฀ Interest฀rate฀risk฀is฀the฀risk฀due฀to฀changes฀in฀the฀price฀ of financial instruments from the Trading Book position caused by the risk factor movements on any instrument or as a result of changes in the Economic Value of Equity of the bank from Banking Book activities caused by changes in interest rates. •฀ Classiication฀of฀interest฀rate฀risk฀also฀includes฀the฀risk฀ of interest rate from the Banking Book positions which include repricing risk, yield curve risk, basis risk, and optionality risk. •฀ Foreign฀ Exchange฀ Risk฀ is฀ the฀ risk฀ due฀ to฀ changes฀ in฀ the Trading Book classification open position value of foreign exchange or as a result of changes in the Net Open Position of the bank Banking Book caused by changes in foreign currency exchange rates. The market risk arises from movements changes in interest rates and or exchange rates which affect the bank’s financial position, particularly to capital ratio. In general, market risk management is divided into 2 two, namely the trading book market risk management and banking book market risk management. Sources of trading book market risk arises from Dealing Room book activities’ of the Treasury Division due to the open positions of bank that are exposed to movements in interest rates or foreign exchange rates. Sources of banking book market risk arises partly due to the changes in the portfolio structure of the bank’s balance sheets and administrative accounts that are sensitive to interest rate movements impacting the net interest income and which are also due to changes in the portfolio structure of the bank’s balance sheets and administrative accounts that are sensitive to movements in exchange rates which is reflected in the Net Open Position of bank. 1. Active Supervision by the Board of Commissioners and Directors The Board of Commissioners and the Board of Directors are responsible for the effective implementation of the Bank’s Market Risk Management. In relations to the active supervision authority and responsibility of the Board of Commissioners and Board of Directors of bank bjb, the Board of Commissioners and the Board of Directors always obtain clear information on the evaluation and implementation of Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 233 Consolidated Financial Statements Taking Unit khususnya terkait adanya pelampauan limit. Dalam pelaksanaan pengawasannya, Dewan Komisaris dibantu oleh Komite Pemantau Risiko KPR bank secara berkala melakukan pengawasan melalui koordinasi dengan Satuan Kerja Manajemen Risiko. Media koordinasi yang digunakan dapat berupa laporan pemantauan risiko oleh SKMR yang disampaikan kepada Komite Pemantau Risiko ataupun melalui media rapat antara kedua belah pihak. Pada implementasinya, Pelaksanaan rapat yang diadakan umumnya membahas penerapan manajemen risiko di bank bjb menyangkut diantaranya penerapan pengukuran risk tolerance risiko pasar, pembahasan profil risiko yang bersifat material, serta kecukupan dan evaluasi metodologi danatau tools pengukuran risiko pasar yang dipergunakan Satuan Kerja Manajemen Risiko. Pengawasan yang dilakukan oleh Direksi adalah melalui pemantauan penerapan limit Treasury secara berkala baik terjadi pelampauan limit breach limit maupun tidak terjadi pelampauan limit, dan melakukan persetujuan atas limit yang bersifat baru ataupun setelah dilakukan perubahan. Pembahasan tentang pengelolaan risiko pasar terkait penentuan tingkat suku bunga pricing dan struktur aset kewajiban bank dilakukan dalam Rapat ALCO Asset Liability Committee sedangkan pembahasan eksposur risiko pasar dibahas dalam rapat Komite Manajemen Risiko Risk Management Committee danatau Komite Risiko Pasar Market Risk Committee. Sejalan dengan kebijakan manajemen risiko pasar mengenai tahapan eskalasi pelampauan limit, setiap pelampauan limit akan diinformasikan dan disetujui apabila terjadi kondisi abnormal dalam Komite Manajemen Risiko RMC. Pengelolaan risiko pasar tersebut disusun ke dalam bentuk kebijakan, prosedur, limit risiko dan hasil keputusan lainnya terkait dengan pengelolaan risiko pasar. Limit risiko pasar dan risk appetite bank dievaluasi secara periodik atau sewaktu- waktu diperlukan untuk dilakukan evaluasi sesuai dengan perubahan lingkungan bisnis bank. 2. Kecukupan Kebijakan, Prosedur dan Penetapan Limit Sebagai penerapan manajemen risiko pasar yang bersifat dinamis, Satuan Kerja Manajemen Risiko bank melakukan pembaharuan dan evaluasi atas kebijakan dan pedoman manajemen risiko bank secara berkala. Evaluasi pedoman pengukuran limit risiko pasar oleh Satuan Kerja Manajemen Risiko secara berkala dan dilakukan pembahasan dengan risk taking unit Divisi Treasury dan selanjutnya akan diajukan kepada Direksi untuk persetujuan atas pedoman dimaksud. risk management of market risk exposure, supervision of limit on a daily basis as well as steps employed by the Risk Taking Unit specifically related to the lending limit. In the implementation of its supervision, the Board of Commissioners assisted by the bank’s Risk Monitoring Committee RMC periodically conduct supervision in coordination with the Risk Management Unit. The coordination media utilized can be in the form of risk monitoring reports by SKMR submitted to the Risk Monitoring Committee or through the media of meetings between the two parties. In its implementation, the general meeting implemented generally discussed the implementation of risk management in bank bjb concerning among others the application of market risk measurement of risk tolerance, material risk profile discussion, as well as the adequacy and evaluation of methodologies and or market risk measurement tools used by the Risk Management Unit. Supervision carried out by the Board of Directors is through the monitoring of the implementation of the Treasury limit periodically in the event of breach limit occurrences or not, and provide limit approval that are new or after being amended. Discussions on the management of the market risk related to interest rate determination pricing and the structure of the bank’s assets and liabilities are carried at the ALCO Asset Liability Committee Meeting, while discussions on the market risk exposures are discussed in the Risk Management Committee and or the Market Risk Committee meetings. In line with the market risk management policies regarding the stages of escalation of limit breach, any limit breaches will be informed and approved in the event of abnormal conditions in the Risk Management Committee RMC. The management of the market risk is arranged in the form of policies, procedures, risk limits, and other decision results relating to the management of market risk. The limit of the bank’s market risk and risk appetite are evaluated periodically or at any time deemed needed to be evaluated in accordance with the bank’s changing business environment. 2. Adequacy of Policy, Procedure, and Establishment of Limit As an application of a dynamic market risk management, the Risk Management Unit of the bank periodically updates and evaluates the policies and guidelines of the bank’s risk management. The evaluation of the market risk limit measurement guidelines by the Risk Management Unit are conducted periodically and discussions with the risk taking unit Treasury Division and subsequently submitted to the Board of Directors for the approval of the intended guidelines. RISK MANAGEMENT MANAJEMEN RISIKO bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 234 Terkait dengan evaluasi penetapan limit Dealing Room Treasury dan ALM yang diajukan oleh Divisi Treasury, Satuan Kerja Manajemen Risiko melakukan evaluasi terhadap limit tersebut dengan metodologi yang telah disahkan dalam pedoman manajemen risiko bank. Limit untuk level portofolio treasury dievaluasi minimal satu tahun sekali atau dapat dilakukan lebih sering jika terdapat pergerakan volatilitas harga pasar atau perubahan business plan risk taking unit. Evaluasi analisa tersebut sekurang-kurangnya memuat informasi mengenai latar belakang perubahan limit, kondisi saat ini, dasar perhitungan dalam melakukan perubahan limit, kepatuhan terhadap regulasi dan dampak terhadap modal. 3. Kecukupan Proses Identifikasi, Pengukuran, Pemantauan, dan Pengendalian Risiko, serta Sistem Informasi Manajemen Risiko Dalam melakukan penerapan Manajemen Risiko melalui proses identifikasi, pengukuran, pemantauan, dan pengendalian Risiko, serta sistem informasi Manajemen Risiko untuk Risiko Pasar sebagaimana Surat Edaran Bank Indonesia Nomor 1323DPNP tanggal 25 Oktober 2011, Bank melakukan penerapan manajemen risiko yaitu : a. Identifikasi Risiko Pasar Proses identifikasi risiko pasar meliputi identifikasi dari karakteristik produk baru, identifikasi sumber risiko pasar yang dapat berdampak kepada transaksi yang akan dilakukan oleh Dealing Room Treasury. Proses identifikasi Risiko yang disesuaikan dengan Risiko Pasar melekat pada aktivitas bisnis Bank yang meliputi risiko suku bunga antara lain repricing risk, yield curve risk, basis risk, dan optionality risk dan untuk risiko nilai tukar antara lain tercermin dari besarnya eksposur transaksional. Satuan Kerja Manajemen Risiko juga melakukan review atau evaluasi atas produk maupun aktivitas yang terekspos pengaruh pergerakan variabel pasar. b. Pengukuran Risiko Pasar Pengelolaan portofolio Divisi Treasuri tanpa adanya dasar pertimbangan dan penilaian risiko akan mengakibatkan kerugian di atas toleransi bank dalam menyerap kerugian. Salah satu cara dalam menanggulangi kejadian risiko yang dapat menyebabkan kerugian di atas toleransi risiko bank adalah penggunaan toleransi risiko atau limit transaksi yang diperkenankan manajemen bank. Pengajuan limit oleh Divisi Treasuri sebagai risk taking unit harus mendapatkan kajian risiko secara terukur oleh Divisi Manajemen Risiko. Pengajuan limit ini bertujuan untuk mempermudah Manajemen bank bjb dalam memahami risiko yang dihadapi serta pengelolaan risikonya. Related to the Dealing Room Treasury and ALM limit determination evaluation submitted by the Treasury Division, the Risk Management Unit evaluates the limits through methodologies that has been validated in the bank’s risk management guidelines. The limit for treasury portfolio level is evaluated at least once a year or can be carried out more frequently in the event of market price volatile movements or changes in the business plan of the risk taking unit. The analysis evaluation shall at least contain background information about limit changes, current conditions, the basis of calculations in conducting limit changes, compliance to the regulations and the impacts on the capital. 3. Adequacy of Identification Process, Measurement, Monitoring, and Risk Control, as well as the Risk Management Information System In conducting the implementation of Risk Management through the process of identification, measurement, monitoring, and controlling risks, as well as the Risk Management information system for the Market Risk as stipulated in Bank Indonesia Circular Letter No. 1323DPNP dated October 25, 2011, the Bank implements the risk management, namely: a. Market Risk Identification The market risk identification process includes the identification of new product characteristics, identification of sources of market risk that may affect the transactions that will be conducted by the Dealing Room Treasury. The risk identification process that are adapted to the market risks inherent in the Bank’s business activities which are included in the interest rates risk are, among others, repricing risk, yield curve risk, basis risk and optionality risk and for foreign exchange risk are among others as reflected in the amount of transactional exposure. The Risk Management Unit also conducts reviews or evaluations on products or activities that are exposed to the influence of movements in market variables. b. Market Risk Measurement The portfolio management of the Treasury Division with no consideration basis nor risk assessments will result in the loss of tolerance of the bank to absorb losses. One way to inhibit risk occurrences that may cause harm to the bank’s risk tolerance is the application of risk tolerance or limit transactions that are allowed by the management of the bank. The limit application by the Treasury Division as the risk taking unit must obtain a measured risk assessment by the Risk Management Division. The limit application is intended to facilitate the management of bank bjb in understanding risks as well as its management. Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 235 Consolidated Financial Statements Pengajuan limit harus meliputi kriteria-kriteria sebagai berikut : Divisi Treasuri sebagai risk taking unit menerapkan “trading” dan “hedging” secara berkala sebagai bagian dari proses pengelolaan bisnis Treasury khususnya bidang Treasury Trading. Pada konteks limit berbasis risiko ini, yang ditentukan adalah limit yang berkaitan dengan aktivitas Treasury. Dalam proses penerapan limit dilakukan usaha pendekatan dimana terdapat komponen-komponen yang mendukung diantaranya: a. Rencana Bisnis •฀ Rencana฀ bisnis฀ harus฀ secara฀ luas฀ mencantumkan฀ tujuan dari limit yang diminta, target pasar, pendapatan yang diharapkan dan kebutuhan akan modal. Rencana tersebut harus mengkualifikasikan cara bagaimana limit tersebut akan dipergunakan, contoh “trading” atau “hedging”. •฀ Aplikasi฀ limit฀ harus฀ mengidentiikasi฀ mata฀ uang฀ dan pasar spesifik yang menjadi eksposur terhadap tujuan unit bisnis. b. Persyaratan Modal dan Proyeksi Pendapatan •฀ Divisi฀ Treasuri฀ meminta฀ masukan฀ dari฀ Divisi฀ Manajemen Risiko dalam mengukur alokasi modal yang harus disediakan dalam memitigasi potensi kerugian yang akan timbul. •฀ Divisi฀ Treasuri฀ harus฀ memberikan฀ proyeksi฀ pendapatan yang berhubungan dengan aplikasi limit. Proyeksi tersebut akan memudahkan Direksi dalam proses pengambilan keputusan persetujuan limit. c. Penggunaan historis Divisi Treasuri dapat memberikan analisa trend market outlook dengan penggunaan historis yang ada atas eksposur risiko atau limit yang akan diterapkan. Prosedur kerja pengukuran limit unit bisnis Treasuri mempertimbangkan beberapa aspek yang dinilai cukup berpotensial dalam menimbulkan kejadian risiko. Komponen yang mendasari dalam pengukuran limit memuat yaitu: a Faktor sensitivitas risiko pasar Setiap aktivitas Treasuri terdapat risiko yang melekat risk inherent dimana proses dalam pengukuran risiko harus didasarkan pada sensitivitas risiko yang melekat pada aktivitas transaksi Treasuri. Faktor sensitivitas risiko pasar meliputi yaitu PV01, Duration, Vega, Gamma, Theta, Rho, dan volatilitas transaksi. b Kecukupan Data Kecukupan data diperlukan sebagai kecukupan prosedur analisis statistik dan agar analisis pengukuran terhadap risiko menghasilkan output yang memadai dan sesuai The limit application must include the following criteria: The Treasury Division as the risk taking unit implements “trading” and “hedging” on a regular basis as part of the Treasury business management process particularly in the Treasury Trading field. In this risk-based limit context, the limit set is related to Treasury activities. In the limit implementation process, approaches are conducted to the supporting components, among others: a. Business Plan •฀ The฀business฀plan฀must฀broadly฀states฀the฀purpose฀ of the requested limit, the target market, expected revenues and the required capital. The plan must qualify how the limit will be utilized, such as “trading” or “hedging”. •฀ The฀limit฀application฀must฀identify฀a฀speciic฀currency฀ and market becoming exposures to the business unit objectives. b. Capital Requirement and Projected Revenues •฀ The฀ Treasury฀ Division฀ requests฀ input฀ from฀ the฀ Risk฀ Management Division in measuring the capital allocation that should be provided to mitigate potential losses that may arise. •฀ The฀ Treasury฀ Division฀ must฀ provide฀ the฀ projected฀ revenues associated with the limit application. The projections will facilitate the Board of Directors in the decision-making process of limit approval. c. The use of historical The Treasury Division can provide the market outlook trend analysis with the use of existing historic on risk exposures or limit which will be implemented. The Treasury business unit limit measurement working procedures consider several aspects that are assessed to have the potentials of risk occurrences. Underlying components in the measurement of limit are namely: a Market risk sensitivity factor Each Treasury activities are risk inherent in which the process of risk assessment shall be based on the sensitivity of the inherent risk in the Treasury transaction activities. The market risk sensitivity factors include PV01, Duration, Vega, Gamma, Theta, Rho, and transaction volatility. b Adequacy of Data Data adequacy is required as a statistic analysis procedure adequacy and to ensure the risk assessment analysis generates adequate output and in accordance with the risk RISK MANAGEMENT MANAJEMEN RISIKO bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 236 dengan eksposur risiko yang dihadapi oleh bank. Data yang diperlukan adalah data historis yang dibutuhkan guna memperkuat suatu analisis pengukuran limit risiko. c Pengukuran Value at Risk Model Value at Risk tersebut dipergunakan dalam mengukur dan menganalisa risiko transaksi Treasuri secara komprehensif dan terukur. Misalnya, penggunaan VaR value at risk untuk mengukur kerugianbudget loss atas aktivitas transaksi Treasury trading selain itu kegunaan model ini juga dapat mengukur perkiraan kerugian terburuk yang dapat dialami Bank dalam selang waktu tertentu pada kondisi pasar yang normal dan tingkat kepercayaan tertentu. Beberapa strategi pengelolaan risiko pasar yang dilakukan bank bjb adalah mencakup sistem dan prosedur dengan menggunakan teknik Mark To Market, Value at Risk VaR, Stress Testing, Repricing Gap Duration Gap Model atau metoda lain yang sesuai untuk mendapatkan nilai wajar eksposur secara berkala, sekaligus merupakan platform yang tepat untuk menilai posisi risiko. Pada saat ini bank bjb menerapkan metode yang mampu mengukur risiko terhadap nilai tukar yaitu dengan menggunakan Model Nilai Tukar Var EWMA Exponential Weighted Moving Average yang dilengkapi dengan Fundamental Analysis dan Historical Simulation untuk menangkap tingkat risiko nilai tukar yang tercermin dalam Posisi Devisa Netto. bank bjb juga telah membangun model pengukuran risiko tingkat suku bunga dengan menggunakan metodologi yang dapat menangkap risiko suku bunga dari portofolio aset dan kewajiban yang sensitif terhadap perubahan suku bunga serta menentukan besaran risiko terhadap bank melalui Repricing Profile, Duration GAP, dan Economic Value of Equity EVE. Dalam proses pengukuran potensi kerugian baik itu suku bunga dan nilai tukar dari transaksi-transaksi Treasury diukur melalui VaR simulasi historis baik secara sistem OPICS Risk maupun manual. Pengujian kelayakan internal VaR simulasi historis melalui back testing VaR vs ProfitLoss Treasury dan dilakukan secara berkala. c. Pemantauan Risiko Pasar Aktivitas manajemen risiko dalam melakukan proses pemantauan aktivitas bisnis antara lain melalui: 1. Adanya RMA Risk Manegement Agency yang berfungsi untuk melakukan proses manajemen risiko pasar trading book melalui pemantauan limit Treasuri secara harian, misalnya ketentuan GWM, open position, budget loss, risk sensitivity limit, dan lainnya. Sebagai upaya proses pemantauan yang efektif dan akurat, bank telah memiliki sistem OPICS exposure faced by the bank. The data required is historical data needed to strengthen a measurement analysis of risk limit. c Value at Risk Measurement The Value at Risk model is used in measuring and analyzing the Treasury’s transaction risks in a comprehensive and measurable manner. For example, the use of VaR value at risk to measure budget loss over the Treasury trading transaction activities in addition the benefit of this model can also measure the expected worst loss caused to the Bank in a certain time interval in normal market conditions and a certain confidence level. Several market risk management strategies conducted by bank bjb include systems and procedures through the utilization of Mark To Market, Value at Risk VaR, Stress Testing, Repricing Gap and Duration Gap Model techniques or other appropriate methods to obtain a fair exposure value on a regular basis, as well as an accurate platform to assess the risk position. Currently bank bjb applied a method that is capable of measuring the risk of the exchange rate, namely the Exponential Weighted Moving Average EWMA which is equipped with Fundamental Analysis and Historical Simulation to capture the exchange rate risk that is reflected in the Net Open Position. bank bjb has also developed an interest rate level measurement model using a methodology that can capture the interest rate risk from the portfolio of assets and liabilities that are sensitive to changes in interest rates as well as determine the amount of risk to the bank through the Repricing Profile, Duration GAP and Economic Value of Equity EVE. In the process of measuring the potential loss both in interest rates and exchange rates from Treasury transactions are measured through historical simulation of VaR both by systems OPICS Risk or manually. Internal feasibility studies of VaR historical simulation are conducted through back testing VaR vs Profit Loss Treasury and performed periodically. c. Market Risk Monitoring Risk management activities in conducting business activity monitoring process are through, among others: 1. The existence of the RMA Risk management Agency which serves to perform trading book market risk management process through the daily monitoring of the Treasuries’ limit, for example minimum reserve requirement provision, open position, budget loss, risk sensitivity limit, and others. As an effective and accurate monitoring process effort, the bank has Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 237 Consolidated Financial Statements Risk yang berfungsi dalam mengukur eksposur risiko trading book yang dilakukan oleh dealing room Treasury. 2. Pemantauan risiko nilai tukar banking book dilakukan melalui pemantauan Posisi Devisa Neto per 30 menit serta secara harian agar berada dalam toleransi limit internal bank dan regulasi Bank Indonesia. 3. Pemantauan risiko suku bunga banking book dilakukan melalui pengukuran Repricing GAP, Duration GAP, dan Economic Value of Equity EVE untuk melihat sensitivitas porotfolio aktiva dan pasiva bank dalam menghadapi perubahan suku bunga di masa datang. 4. Monitoring risiko sovereign Credit Default Swap 5 Year sebagai indikator penilai risiko investasi dari counterparty atau suatu negara asing melalui sistem informasi manajemen risiko. Apabila tingkat CDS meningkat secara signifikan maka unit bisnis harus melakukan keputusan yang menghindari kerugian yang sangat besar bagi bank. 5. Melakukan evaluasi terhadap eksposur risiko yang dimiliki oleh bank. 6. Apabila terjadi pelampauan limit, Divisi Manajemen Risiko segera melakukan pelampauan tersebut kepada Direksi. d. Pengendalian Risiko Pasar Strategi yang diambil oleh bank dalam proses pengendalian risiko pasar, antara lain melalui hedging, squaring position, back-to-back dan cara lain yang bertujuan untuk meng-off-set suatu transaksiposisi yang mengalami kerugian serta stress testing guna melihat ketahanan posisi keuangan bank dalam menghadapi kondisi krisis. Selain itu pula dapat digunakan untuk mentransfer risiko yang dimiliki dealing room Treasury bank sepanjang transfer risiko tersebut masih berada dalam risk limit bank. Bank juga membatasi atau melarang jenis transaksi atau instrumen tertentu untuk ditransaksikan oleh bisnis unit, serta mengurangi risiko dengan cara memberikan batas maksimum transaksi atau portofolio sesuai dengan risk appetite bank. 4. Sistem Pengendalian Intern yang Menyeluruh Dalam rangka pengembangan penerapan manajemen risiko yang dinamis, Satuan Kerja Manajemen Risiko selalu melakukan evaluasi atas kebijakan, prosedur dan limit risiko pasar secara berkala. Sebagai upaya pengendalian risiko pasar berupa kecukupan kebijakan dan prosedur Satuan Kerja Manajemen Risiko, kaji ulang atas kebijakan dan prosedur dilakukan oleh unit independen baik di internal ataupun pihak eksternal. had the OPICS Risk system which serves to measure the trading book risk exposures undertaken by the Treasury dealing room. 2. Monitoring of the trading book exchange rate risk monitoring is performed through the monitoring of the Net Open Position per 30 minutes as well as daily to be in the internal bank limit tolerance and the regulations of Bank Indonesia. 3. Monitoring of the banking book interest rate risk conducted through the measurement of Repricing GAP, Duration GAP and Economic Value of Equity EVE to see the portfolio sensitivity of the bank’s assets and liabilities in encountering the changes in interest rates in the future. 4. Monitoring the sovereign risk Credit Default Swap 5 Year as an indicator of investment risk assessors of a counterparty or a foreign country through the risk management information system. In the event the CDS level increased significantly, the business unit must undertake decisions to avoid huge losses to the bank. 5. To evaluate the bank’s risk exposures. 6. In the event of limit breach, the Risk Management Division immediately the breach to the Board of Directors. d. Market Risk Control The strategy adopted by the bank in the market risk control process, among others through hedging, squaring position, back-to-back and other methods that aimed to off-set a transaction position experiencing loss as well as stress testing to observe the resilience of the bank’s financial position in the face of crisis. In addition, it can also be used to transfer the risk of the Treasury dealing room as long as the risk transfer is still in the bank’s risk limit. The Bank also restricts or prohibits certain types of transactions or instruments to be transacted by the business unit, as well as reducing risk by providing a maximum transaction or portfolio limit in accordance with the risk appetite of the bank. 4. Comprehensive Internal Control System In order to develop the implementation of a dynamic risk management, the Risk Management Unit continuously evaluates the policies, procedures and market risk limits on a regular basis. As an effort to control the market risk in the form of adequacy of policies and procedures of the Risk Management Unit, a review on the policies and procedures is carried out by an independent unit in both internally or external parties. RISK MANAGEMENT MANAJEMEN RISIKO bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 238 Pelaksanaan kaji ulang dan evaluasi terhadap pengukuran risiko yang dilakukan oleh Divisi Manajemen Risiko meliputi: •฀ Kesesuaian฀kebijakan,฀desain฀proses฀Manajemen฀Risiko,฀ sistem informasi, dan pelaporan manajemen risiko bank dengan kebutuhan bisnis Bank, serta perkembangan peraturan dan praktek terbaik best practice terkait Manajemen Risiko; •฀ Metode,฀ asumsi,฀ dan฀ variabel฀ yang฀ digunakan฀ untuk฀ mengukur Risiko dan menetapkan limit risiko pasar; •฀ Perbandingan฀ antara฀ asumsi฀ yang฀ digunakan฀ dalam฀ metode pengukuran risiko yang dipergunakan dengan kondisi yang sebenarnyaaktual; •฀ Perbandingan฀ antara฀ limit฀ yang฀ ditetapkan฀ dengan฀ eksposur yang sebenarnyaaktual; Hasil kaji ulang Satuan Kerja Manajemen Risiko Divisi Manajemen Risiko yang telah dikaji ulang oleh Satuan Kerja Audit Intern SKAI akan disampaikan dalam Komite Manajemen Risiko RMC untuk kemudian diminta persetujuannya kepada Direksi. Pembahasan tersebut dilakukan pula dengan Dewan Komisaris yang dibantu oleh Komite Pemantau Risiko. Kaji ulang yang dilakukan oleh Satuan Kerja Audit Intern SKAI meliputi: •฀ Keandalan฀kerangka฀Manajemen฀Risiko,฀yang฀mencakup฀ kebijakan, struktur organisasi, alokasi sumber daya, desain proses Manajemen Risiko, sistem informasi, dan pelaporan Risiko Bank; •฀ Proses฀ pemantauan฀ yang฀ dilakukan฀ oleh฀ Satuan฀ Kerja฀ Manajemen Risiko; •฀ Evaluasi฀ atas฀ metodologi฀ pengukuran฀ Satuan฀ Kerja฀ Manajemen Risiko; 5. Pengungkapan Kuantitatif Risiko Pasar The implementation of review and evaluation to the risk measurement performed by the Risk Management Division include: •฀ The฀ conformity฀ of฀ policy,฀ Risk฀ Management฀ process฀ design, information systems, and the bank’s risk management reporting with the Bank’s business needs, as well as regulatory developments and best practices related to Risk Management; •฀ Methods,฀ assumptions,฀ and฀ variables฀ used฀ to฀ measure฀ Risk and determining the market risk limits; •฀ The฀comparison฀between฀the฀assumptions฀used฀in฀the฀ risk measurement methods that are utilized in actual conditions; •฀ Comparison฀ between฀ the฀ set฀ limit฀ and฀ the฀ actual฀ exposure; The review results of the Risk Management Unit Risk Management Division which have been reviewed by the Internal Audit Unit SKAI will be conveyed in the Risk Management Committee RMC to be subsequently prompted for approval to the Board of Directors. The discussion was also held with the Board of Commissioners, assisted by the Risk Monitoring Committee. The review carried out by the Internal Audit Unit SKAI includes: •฀ Reliability฀ of฀ Risk฀ Management฀ framework,฀ which฀ includes policies, organizational structure, resource allocation, Risk Management process design, information systems, and reporting of Bank’s Risks; •฀ Monitoring฀process฀conducted฀by฀the฀Risk฀Management฀ Unit; •฀ Evaluation฀ on฀ the฀ measurement฀ methodology฀ of฀ the฀ Risk Management Unit; 5. Quantitative Market Risk Disclosure Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 239 Consolidated Financial Statements

7.1. Pengungkapan Risiko Pasar dengan Menggunakan Metode Standar