BNI
480
are in Indonesian language.
PT BANK NEGARA INDONESIA PERSERO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT BANK NEGARA INDONESIA PERSERO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years Ended December 31, 2011 and 2010 Expressed in millions of Rupiah,
unless otherwise stated 42. RISIKO LIKUIDITAS lanjutan
42. LIQUIDITY RISK continued
2010 Nilai
Kurang dari 1 - 3
3 - 6 6 - 12
Lebih dari Tercatat
1 Bulan
Bulan Bulan
Bulan 12
Bulan Carrying
Lainnya Less than
1 - 3 3 - 6
6 - 12 More than
Value Others
1 Month Months
Months Months
12 Months ASET
ASSETS
Kas 5.480.703
- 5.480.703
- -
- -
Cash Giro
pada Current accounts with
Bank Indonesia 13.563.799
- 13.563.799
- -
- - Bank
Indonesia Current accounts with
Giro pada bank lain 1.344.771
- 1.344.771
- -
- - other
banks Penempatan pada bank lain
Placements with other dan Bank Indonesia
38.385.316 1.310
23.220.460 15.155.557
1.500 9.109
- banks and Bank Indonesia Surat-surat berharga
13.181.480 47.918
3.681.688 406.561
416.685 1.147.884
7.576.580 Marketable securities
Wesel ekspor
dan tagihan lainnya
866.460 19.422
672.730 184.088
10.853 18.211
- Bills and other receivables
Tagihan akseptasi 4.778.440
52.613 1.233.196
1.476.587 1.371.589
749.681 -
Acceptances receivable Tagihan derivatif
7.552 -
7.500 40
12 -
- Derivatives receivable
Pinjaman yang diberikan 129.399.567 6.957.392
17.743.095 15.037.510
13.784.577 14.059.272
75.732.505 Loans
Obligasi Pemerintah 32.556.138
- 242.285
- 128.009
32.185.844 Government Bonds
Penyertaan saham 35.251
356 -
- -
- 35.607
Equity investments Aset lain-lain - neto
2.161.425 76.715
1.700.815 307.144
64.875 30.506
134.800 Other assets - net
Total 241.760.902
7.155.726 68.648.757
32.809.772 15.650.091 16.142.672 115.665.336 Total
LIABILITAS LIABILITIES
Liabilitas segera 1.336.316
- 1.336.316
- -
- - Obligations due immediately
Simpanan nasabah 194.374.685
- 169.060.548 18.463.486
3.018.882 3.536.700
295.069 Deposits from customers
Simpanan dari bank lain 3.475.751
- 2.628.540
214.487 701
632.023 -
Deposits from other banks Liabilitas derivatif
221.033 -
7.745 33
15.152 -
198.103 Derivatives payable
Liabilitas akseptasi 2.497.356
- 516.139
762.649 562.045
656.523 -
Acceptances payable Surat
berharga yang
Marketable securities diterbitkan
1.277.197 -
- -
- 999.233
277.964 issued
Pinjaman yang diterima 5.473.480
- 40.545
2.159.311 450.500
524.831 2.298.293
Borrowings Liabilitas lain-lain
2.873.792 -
1.066.029 1.019.877
787.886 -
- Other liabilities
Total 211.529.610
- 174.655.862 22.619.843 4.835.166
6.349.310 3.069.429
Total Perbedaan jatuh tempo
30.231.292 7.155.726 106.007.105
10.189.929 10.814.925
9.793.362 112.595.907 Maturity gap
Termasuk penyisihan atas aset dan liabilitas keuangan Include allowances for financial assets and liabilities
Aset lain-lain - neto terdiri dari piutang lain-lain dan piutang bunga
Other assets - net consist of other receivables and interest receivable
Liabilitas lain-lain terdiri dari biaya yang masih harus dibayar, setoran jaminan dan utang kepada nasabah
Other liabilities consist of accrued expenses, guarantee deposits and payables to customers
43. RISIKO PASAR 43. MARKET RISK
Risiko pasar adalah risiko kerugian yang timbul akibat pergerakan harga pasar yang tidak
menguntungkan atas posisi yang diambil oleh BNI baik pada posisi aset dan liabilitas keuangan dan
rekening administratif. Risiko pasar melekat pada hampir seluruh aktivitas Bank baik trading maupun
banking book. Market risk is the risk of loss due to the adverse
volatility of market price movements against BNI’s financial assets and liabilities and administrative
accounts. Market risk is embedded in the Bank’s business activities, both in trading and banking
books.
BNI menetapkan dan melakukan review limit-limit risiko pasar berupa trading limit, Value at Risk
VaR Limit, Nominal Limit Dealer, dan Loss Limit untuk masing-masing desk Forex Desk, Money
Market Desk, dan Capital Market Desk. Pemantauan risiko pasar berupa laporan
disampaikan kepada manajemen secara berkala laporan harian, laporan mingguan dan laporan
bulanan. BNI sets and conducts review of market risk limits
such as trading limits, Value at Risk VaR Limit, Dealer Nominal Limit and Loss Limit for each
trading desk Forex Desk, Money Market Desk and Capital Market Desk. Market risk is monitored
through reports that are submitted to the Bank’s management on a periodic basis daily, weekly,
and monthly reports.
BNI
481
are in Indonesian language.
PT BANK NEGARA INDONESIA PERSERO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT BANK NEGARA INDONESIA PERSERO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years Ended December 31, 2011 and 2010 Expressed in millions of Rupiah,
unless otherwise stated 43. RISIKO PASAR lanjutan
43. MARKET RISK continued
Pemantauan risiko pasar untuk trading book juga dilakukan melalui sistem yang terintegrasi dan real-
time yang meliputi front office, middle office risk management maupun back office settlement.
VaR dipergunakan untuk mengukur potensi risiko kerugian yang timbul akibat perubahan harga pasar
yang dapat mempengaruhi nilai pasar instrumen keuangan. Bank telah memiliki aplikasi perhitungan
VaR dan telah mengimplementasikannya di seluruh cabang luar negeri pada tahun 2008.
Market risk monitoring for trading book is also conducted through an integrated real-time system
covering front, middle risk management and back office settlement. VaR is utilized to measure the
potential risk of loss due to adverse volatility of market price movements which have impact on the
value of the Bank’s financial instruments. The Bank has VaR application calculation and has
implemented it in the overseas branches in 2008.
Untuk mengelola pergerakan pasar yang abnormal, BNI telah melakukan Stress Testing pada
instrumen yang terekspos risiko pasar dalam rangka menghitung potensi dampak keuangan
yang timbul. Back Testing juga telah dilakukan secara berkala untuk menilai akurasi metodologi
yang digunakan. To manage market abnormality, BNI has
conducted Stress Testing to the instruments that are exposed to market risk in order to measure the
potential financial impact. Back Testing has also been conducted on a periodic basis to assess the
accuracy of the methodologies used.
Termasuk di dalam risiko pasar adalah risiko perubahan harga instrumen keuangan akibat
perubahan faktor-faktor pasar, seperti perubahan suku bunga dan perubahan nilai tukar mata uang.
Included in the market risks are risk of financial instrument’s price changes, caused by change in
market factors, such as changes in interest rates and exchange rate risk.
i Risiko tingkat
suku bunga
i Interest rate risk
Risiko tingkat suku bunga timbul pada instrumen keuangan yang mempunyai
kemungkinan kerugian akibat perubahan tingkat suku bunga yang akan berdampak
pada arus kas masa depan atau nilai wajar instrumen keuangan.
Interest rate risks arise from financial instruments which have the possibilities of
changes in interest rates that affect future cash flows or fair value of the financial instruments.
Risk and Capital Committee BNI yang beranggotakan Direksi dan beberapa anggota
manajemen senior, bertanggung jawab untuk menetapkan, melaksanakan serta menjaga
kebijakan pengelolaan risiko tingkat suku bunga sesuai dengan pedoman umum BNI.
Tujuan utama Risk and Capital Committee adalah memaksimalkan hasil usaha BNI
dengan tetap memperhatikan limit risiko yang ditetapkan.
BNI’s Risk and Capital Committee, consisting of the Board of Directors and selected
members of senior management, is responsible for determining, executing and
overseeing the interest rate risk management policy in accordance with the overall guidelines
of BNI. The main objective of the Risk and Capital Committee is to maximize BNI’s
returns within the predetermined risk limits.
BNI
482
are in Indonesian language.
PT BANK NEGARA INDONESIA PERSERO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT BANK NEGARA INDONESIA PERSERO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years Ended December 31, 2011 and 2010 Expressed in millions of Rupiah,
unless otherwise stated 43. RISIKO PASAR lanjutan
43. MARKET RISK continued i