Board of Commissioners Number, Composition, Criteria and

Manajemen • Management’s Discussion, Analysist and Report Perusahaan • Good Corporate Governance Review and Report • Corporate Social Responsibility 2 Komisaris wajib memastikan terselenggaranya pelaksanaan Tata Kelola Perusahaan yang baik dalam setiap kegiatan usaha PT. Bank Aceh pada seluruh tingkatan atau jenjang organisasi; 3 Komisaris menyetujui dan mengevaluasi Rencana Bisnis Bank Business Plan 2012-2014 dan Rencana Kerja dan Anggaran Tahun 2012; 4 Komisaris melakukan pengawasan terhadap pelaksanaan rencana bisnis bank 2012 dan membuat laporan pengawasan realisasi rencana bisnis bank Semester I dan Semester II Tahun 2012 yang dikirimkan ke Bank Indonesia; 5 Komisaris mengesahkan tambahan setoran modal bank; 6 Komisaris memberikan persetujuan terhadap pendanaan dengan pihak terkait dengan bank Tahun 2012; 7 Komisaris memastikan bahwa Direksi telah menindaklanjuti temuan audit dan rekomendasi dari hasil audit Bank Indonesia, auditor eksternal, Divisi Pengawasan InternSatuan Kerja Audit Intern. Dewan Komisaris telah melakukan pengawasan terhadap pelaksanaan tugas dan tanggung jawab Direksi, serta telah memberikan nasihat kepada Direksi dalam upaya menjaga eksistensi dan melaksanakan pengembangan usaha perusahaan. Dewan Komisaris PT. Bank Aceh dalam melaksanakan tugasnya, telah mengarahkan, memantau dan mengevaluasi pelaksanaan kebijakan strategis perusahaan secara berkesinambungan. Untuk meningkatkan efektifitas dalam pelaksanaan tugas dan tanggung jawab Dewan Komisaris tersebut, Dewan Komisaris PT. Bank Aceh telah membentuk komite GCG yang terdiri dari Komite Audit, Komite Pemantau Risiko dan Komite Remunerasi dan Nominasi yang bekerja secara independen tanpa ada pengaruh dan tekanan dari pihak manapun. 2 The Commissioner shall ensure the implementation of good corporate governance in any business activity of PT. Bank Aceh at all levels of the organization; 3 Commissioners approve and evaluate the 2012-2014 Bank’s Business Plan Business Plan and Work Plan and Budget year 2012; 4 Commissioner shall supervise the implementation of its business plan in 2012 and made a report monitoring the realization of its business plan 1st Semester and 2nd Semester in 2012 that was delivered to Bank Indonesia; 5 Commissioners approve additional paid in capital of the bank; 6 Commissioners approve financing with related parties in 2012; 7 Commissioners shall ensure that the Board has been following up on audit findings and recommendations of the audit of Bank Indonesia, the external auditors, the Internal Audit Division Internal Audit Unit. The Board of Commissioners shall supervise the performance of duties and responsibilities of the Directors, and has been providing advice to the Directors in an effort to maintain the existence and implement business development company. Board of Commissioners of PT. Bank Aceh in carrying out their duties, had direct, monitor and evaluate the implementation of the company’s strategic policy on an ongoing basis. To improve effectiveness in the performance of duties and responsibilities of the Board of Commissioners, the Board of Commissioners of PT. Bank Aceh has established corporate governance committee consisting of the Audit Committee, Risk Monitoring Committee and the Remuneration and Nomination Committee which works independently without any influence and pressure from any party. Laporan T ahunan Bank Aceh - Annual Report 2012 112 • Bank Aceh Syaria Business Unit • Subsidiaries and Affiliated Company Dalam melaksanakan fungsi pengawasan sebagaimana tersebut diatas, Dewan Komisaris tidak terlibat dalam pengambilan keputusan kegiatan operasional Bank, kecuali dalam hal penyediaan dana kepada pihak terkait, sebagaimana diatur dalam ketentuan Bank Indonesia tentang Batas Maksimum Pemberian Kredit Bank Umum dan hal-hal lain yang ditetapkan dalam Anggaran Dasar Bank atau peraturan perundangan yang berlaku. Rapat Dewan Komisaris Dalam Tahun 2012, Dewan Komisaris telah melaksanakan rapat sebanyak 7 tujuh kali. Seluruh hasil rapat Dewan Komisaris dituangkan dalam risalah rapat dan didokumentasikan secara baik. Selama tahun 2012 tidak terdapat dissenting opinion dalam pelaksanaan rapat. Rekomendasi Dewan Komisaris Dalam rangka melaksanakan fungsi pengawasan, Dewan Komisaris secara efektif telah memberikan arahan, nasihat dan masukan kepada Direksi untuk melaksanakan pengembangan usaha perusahaan, baik yang dilakukan melalui rapat-rapat rutin maupun melalui evaluasi atas kinerja perusahaan. Dalam tahun 2012, Dewan Komisaris telah merekomendasikan Penunjukan Kantor Akuntan Publik KAP “Kreston International Hendrawinata Eddy Siddharta” untuk melakukan audit laporan keuangan PT. Bank Aceh tahun buku 2012. Komisaris Independen Berdasarkan Peraturan Bank Indonesia No. 814PBI2006 tentang Pelaksanaan Tata Kelola Perusahaan bagi Bank Umum, Komisaris Independen adalah anggota Dewan Komisaris yang tidak memiliki hubungan keuangan, kepengurusan, kepemilikan saham dan atau hubungan keluarga dengan anggota Dewan Komisaris lainnya, Direksi dan atau pemegang saham pengendali atau hubungan dengan Bank In carrying out the oversight function, as mentioned above, the Board is not involved in the decision-making operations of the Bank, except in the case of provision of funds to related parties, as stipulated in Bank Indonesia Regulation on Lending Limit Commercial Bank and other matters set forth in the Budget of the Bank or the applicable legislation. Board of Commissioners Meeting In the year 2012, the BOC has conducted meetings as much as 7 seven times. The entire results set forth in the BOC’s meeting minutes of meetings and documented. During the year 2012 there was no dissenting opinion in the implementation of the meeting. BOC’s Recommendation In order to carry out the oversight function, the Board of Commissioners has effectively provide guidance, counsel and advice to the Board of Directors to carry out the development of the company’s business, whether conducted through regular meetings and through the evaluation of the performance of the company. In the year 2012, the BOC has recommended the appointment of Public Accountant KAP “Kreston International Hendrawinata Eddy Siddharta” to audit the financial statements. Bank Aceh financial year 2012. Independent Commissioner Based on Bank Indonesia Regulation No. 814PBI2006 on Implementation of Corporate Governance for Commercial Banks, Independent Commissioner is a member of the Board of Commissioners who do not have the financial, management, and ownership or family relationships with other members of the Board of Commissioners, and the Board of Directors or the controlling shareholder or relationship Perusahaan Good Corporate Governance Review and Report Laporan T ahunan Bank Aceh - Annual Report 2012 113 Manajemen • Management’s Discussion, Analysist and Report Perusahaan • Good Corporate Governance Review and Report • Corporate Social Responsibility yang dapat mempengaruhi kemampuannya untuk bertindak independent. Komisaris Independen PT. Bank Aceh saat ini berjumlah 3 tiga orang, yang berarti sudah memenuhi ketentuan Bank Indonesia dimana jumlah Komisaris Independen paling kurang 50 dari jumlah anggota Dewan komisaris. Komisaris Independen yaitu Husaini Ismail merangkap sebagai Ketua Komite Remunerasi Nominasi, Komisaris Independen Muhammad Jamil merangkap sebagai Ketua Komite Audit dan Anggota Komite Remunerasi Nominasi dan Komisaris Independen Mirza Tabrani merangkap sebagai Ketua Komite Pemantau Risiko. Komisaris Independen tidak memiliki hubungan keuangan, kepengurusan, kepemilikan saham dan hubungan keluarga dengan Dewan Komisaris lainnya, Direksi danatau Pemegang Saham pengendali Gubernur Aceh atau hubungan lain yang dapat mempengaruhi kemampuannya untuk bertindak independent. Dewan Pengawas Syariah Dewan Pengawas Syariah PT. Bank Aceh dibentuk berdasarkan Surat Keputusan Gubernur Aceh No. 5851392010 tanggal 15 April 2010 tentang Dewan Pengawas Syariah PT. Bank BPD Aceh dengan susunan Dewan Pengawas Syariah PT. Bank Aceh periode 2010-2014 adalah sebagai berikut : Tugas dan fungsi utama Dewan Pengawas Syariah PT. Bank Aceh adalah : 1. Melakukan pengkajian atas kesesuaian produk dan jasa Bank dengan fatwa Dewan Syariah Nasional – MUI; 2. Memberikan opini terhadap pedoman operasional dan produk yang dikeluarkan oleh Bank sehingga sesuai dengan prinsip-prinsip syariah; The main duties and functions of the Syaria Supervisory Board of PT. Bank Aceh are: 1. Review the conformity of the Bank’s products and services with fatwa of National Syaria Council - MUI; 2. Provide operational guidance and opinions on products issued by the Bank that conform with Syariah principles; NAMA JABATAN POSITION Prof. DR. Muslim Ibrahim, MA Ketua Chairman Prof. DR. Syahrizal Abbas, MA Anggota Member with the Bank which may affect its ability to act independently. Independent Commissioner of PT. Bank Aceh currently consists of 3 three people, which means it meets the provisions of Bank Indonesia where the number of independent commissioner at least 50 of the BOC member Independent Commissioner i.e. Husaini Ismail serves as Chairman of the Remuneration Nomination Committee, Independent Commissioner Muhammad Jamil doubles as the Chairman of Audit Committee and Member of Remuneration Nomination Committee and Independent Commissioner Mirza Tabarani concurrently as Chairman of the Risk Oversight Committee. Independent Commissioner does not have the financial, management, ownership and family relationships with the Board of Commissioners, Directors and or controlling shareholders Governor of Aceh or other relationship which could affect its ability to act independently. Syaria Supervisory Board Syaria Supervisory Board of PT. Bank Aceh established by Governor of Aceh Decree No. 5851392010 dated 15 April 2010 of the Syaria Supervisory Board of PT. Bank BPD Aceh Syaria Supervisory Boards of PT. Bank Aceh period 2010-2014 are as follows: Laporan T ahunan Bank Aceh - Annual Report 2012 114 • Bank Aceh Syaria Business Unit • Subsidiaries and Affiliated Company 3. Memberikan opini syariah atas hasil audit laporan tahunan bank; 4. Menyampaikan laporan hasil pengawasan Dewan Pengawas Syariah kepada Direksi, DSN-MUI dan Bank Indonesia setiap 6 enam bulan sekali sesuai dengan ketentuan. 5. Memberikan masukan secara rutin dalam memperhatikan menyesuaikan system dan prosedur operasional Bank Syariah sesuai ketentuan syariah; 6. Mengawasi kegiatan usaha bank agar sesuai dengan ketentuan dan prinsip syariah yang telah difatwakan oleh DSN; 7. Mengadakan rapat minimal 1 satu kali dalam satu bulan. Dalam tahun 2012, Dewan Pengawas Syariah PT. Bank Aceh telah melaksanakan rapat DPS sebanyak 2 dua kali. Adapun kegiatan Dewan Pengawas Syariah PT. Bank Aceh selama tahun 2012 adalah sebagai berikut : • Membuat laporan hasil pengawasan Dewan Pengawas Syariah PT. Bank Aceh semester I dan semester II tahun 2012; • Mengikuti seminar “Ekonomi Syariah di Tanah Gayo”; • Mengikuti Ijtima’ Sanawi Annual Meeting DPS VIII tahun 2012 di Jakarta.

3. Komite-Komite di Bawah Dewan komisaris :

1 Komite Audit Jumlah Anggota Komite Audit PT. Bank Aceh sebanyak 3 tiga orang terdiri dari Komisaris Independen sebagai Ketua Komite, 1 satu orang dari Eksternal Bank yang ahli di bidang Akuntansi Keuangan dan 1 satu orang dari Internal Bank. Anggota Komite Audit Pihak Eksternal merupakan tenaga pengajar Dosen Universitas Syiah Kuala bukan mantan Anggota Direksi atau Pejabat Eksekutif PT. Bank Aceh, dan tidak memiliki hubungan keuangan, kepengurusan, kepemilikan saham dan atau Pemegang Saham 3. Provide a Syaria opinion on the annual report audit results; 4. Submit the report to the supervision of the Syaria Supervisory Board to Directors, DSN-MUI and Bank Indonesia every 6 six months in accordance with the provisions. 5. Provide input reguraly in attention adjusting system and Syaria Bank; operational procedures in accordance with the syaria regulation; 6. Supervise banking operations to conform with the provisions and Syaria principles which edicts by DSN; 7. Held meeting at least 1 one time in a month. In the year 2012, the Syaria Supervisory Board of PT. Bank Aceh has implemented DPS meeting 2 two times. The activities of the Syaria Supervisory Board of PT. Bank Aceh during the year 2012 are as follows: • Report on the results of the Syaria Supervisory Board monitoring of PT. Bank Aceh 1st and 2nd Semester of 2012; • Following the seminar “iSyaria Economic in Tanah Gayo” • Following Ijtima Sanawi Annual Meeting DPS VIII in 2012 in Jakarta.

3. Committees Under the BOC

1 Audit Committee Number of Audit Committee Member PT. Bank Aceh is three 3 persons consisting of the Independent Commissioner as Chairman, one 1 person from the Bank External experts in Accounting Finance and 1 one from the Internal Bank. Member of the Audit Committee External Party is a lecturer Lecturer of Kuala University is not ex-members of the Board of Directors or Executive Officer of PT. Bank Aceh, and does not have the financial, management, and ownership or controlling shareholders or relationship Perusahaan Good Corporate Governance Review and Report Laporan T ahunan Bank Aceh - Annual Report 2012 115 Manajemen • Management’s Discussion, Analysist and Report Perusahaan • Good Corporate Governance Review and Report • Corporate Social Responsibility NAMA JABATAN POSITION Muhammad Jamil Komisaris Independen Ketua Chairman Ridwan Ibrahim dari Eksternal Bank Anggota Member Akmal dari Internal Bank Anggota Member Komite Audit PT. Bank Aceh dibentuk sebagai salah satu kelengkapan perangkat Dewan Komisaris dalam memastikan terselenggarannya prinsip-prinsip GCG dalam setiap kegiatan usaha Bank pada seluruh tingkatan atau jenjang organisasi. a Tugas dan Tanggung Jawab Komite Audit Tugas dan tanggung jawab Komite Audit sebagaimana telah diatur dalam SK Direksi No. 28404DIRX2010 tanggal 22 Oktober 2010 meliputi : 1. Menyusun pedoman dan tata tertib kerja komite; 2. Melakukan pemantauan dan evaluasi atas perencanaan dan pelaksanaan audit serta pemantauan atas tindaklanjut hasil audit dalam rangka menilai kecukupan pengendalian intern termasuk kecukupan proses pelaporan keuangan; 3. Melakukan pemantauan dan evaluasi terhadap : a. Pelaksanaan tugas Satuan Kerja Audit Intern; b. Kesesuaian pelaksanaan audit oleh Kantor Akuntan Publik dengan standar audit yang berlaku; Audit Committee of PT. Bank Aceh was established as one of the completeness of the Board of Commissioners in ensur- ing terselenggarannya corporate govern- ance principles in any business activities of the Bank at all levels of the organization. a Duties and Responsibilities of the Audit Committee Duties and responsibilities of the Audit Committee as stipulated in Directors Decree No. 28404 DIRX2010 dated October 22, 2010 include: 1. Develop guidelines and rules of committee; 2. Monitoring and evaluation of the planning and execution of au- dits and oversight of the follow- up results of the audit in order to assess the adequacy of internal controls, including the adequa- cy of the financial reporting pro- cess; 3. Monitoring and evaluation of: a. Performance of duties In- ternal Audit Unit; b. Appropriateness of the audit by the public ac- counting firm with auditing standards applicable; Pengendali atau hubungan dengan Bank. Pengangkatan anggota komite audit masa jabatan 2011-2014 dilakukan berdasarkan Surat Dewan Komisaris PT. Bank Aceh No. 29DK-BAX2010 tanggal 07 Oktober 2010 dengan Keputusan Direksi PT. Bank Aceh No. 28404DIRX2010. Susunan Komite Audit PT. Bank Aceh untuk periode 2011-2014 adalah sebagai berikut : with the Bank. Appointment of an audit committee member tenure of 2011-2014 was based on the Board of Commissioners of PT. Bank Aceh No. 29DK-BAX2010 dated October 7, 2010 by Decision of the Board of Directors of PT. Bank Aceh No. 28404DIRX2010. The composition of the Audit Committee of PT. Bank Aceh for the period 2011- 2014 are as follows: Laporan T ahunan Bank Aceh - Annual Report 2012 116