I M P L E M E N TAT I O N O F R I S K M A N A G E M E N T

74 TATA K E L O L A P E R U S A H A A N F. P E N E R A PA N M A N A J E M E N R I S I KO DA N S I ST E M P E N G E N DA L I A N I N T E R N Komisaris dan Direksi berkomitmen untuk memastikan bahwa manajemen risiko dan pengendalian intern telah dijalankan dengan baik sehingga visi dan misi Perseroan dapat tercapai. Untuk itu, Perseroan telah membentuk Divisi Manajemen Risiko serta menempatkan dan mengembangkan SDM yang berdedikasi untuk mengelola risiko bank. Secara berkala Dewan Komisaris melakukan rapat yang membahas mengenai: • Kinerja keuangan. • Evaluasi kebijakan manajemen risiko, penetapan limit risiko pasar, Operational Risk Self Assessment serta implementasinya antara lain terkait Loan Exposure Limit, Internal Rating System, dan lain-lain. • Pemantauan Proil Risiko Bank. • Konsultasi Kredit. • Isu-isu terkini antara lain produkjasa dan usulan organisasi. Selain itu, Direksi juga secara berkala melakukan rapat yang membahas berbagai hal mengenai: • Kebijakan yang terkait dengan manajemen risiko dan proil risiko. • Kajian atas Loan Exposure Limit, Internal Rating System. • Kajian atas limit-limit Risiko Pasar, Kredit dan Operasional. • Evaluasi dan review Operational Risk Self Assessment ORSA. • Implementasi Risiko Pasar Cabang Luar Negeri. • Penerapan ‘PERISKOP’ tahap 1. Untuk memaksimalkan penerapan manajemen risiko dan pengendalian internal, BNI juga melakukan pengembangan SDM dengan aktif berpartisipasi dalam pelatihan dan seminar baik di dalam maupun di luar negeri serta melakukan studi banding ke lembaga perbankan yang lebih maju dalam penerapan manajemen risiko. in accordance with the principles of syariah banking. • To become the mediator in efforts to develop syariah products and services requiring the assessment and directive fatwa of the National Syariah Council. • Submit a syariah compliance report to the National Syariah Council, Bank Indonesia and the Syariah Business Council. Implement an audit so as to ensure that the Bank’s 2007 Consolidated Financial Statement that comprise of the audit of the financial report of the business activity are based on the principles of syariah within the Syariah Business Division.

F. I M P L E M E N TAT I O N O F R I S K M A N A G E M E N T

A N D I N T E R N A L C O N T R O L SY ST E M The Commissioners and Directors are committed to ensure that risk management and internal supervision control is implemented well in accordance with the Company’s vision and mission. For that purpose, the Company has formed a Risk Management Division as well as placing and developing HR that is dedicated to risk management for banks. The Board of Commissioners routinely convenes meetings to discuss the following: • Financial performance. • Evaluation of policies on risk management, establishment of market risks, Operational Risk Assessment as well as its implementation which among others involve Loan Exposure Limits, Internal Rating Systems and others. • Monitoring of Bank Risk Profile. • Loan Consultation. • Current issues that include productsservices and the organization’s proposals. In addition to this, the Directors also routinely convene meetings to discuss the following: • Policies related to risk management and risk profile. 75 G O O D C O R P O R AT E G O V E R N A N C E G . P E N E RA PA N M A N AJ E M E N R I S I KO DA N S I STE M P E N G E N DA LI A N I NTE R N A L Dalam rangka penerapan manajemen risiko dan sistem pengendalian internal, BNI telah melakukan berbagai hal yang terkait, diantaranya: • ManualSOPBPP harus terlebih dahulu melalui proses validasi dan sertiikasi oleh Divisi – Divisi terkait sebelum diberlakukan ke seluruh unit-unit di BNI. • Limit-limit risiko kredit, risiko pasar dan risiko operasional dievaluasi secara periodik VaR Money Market, VaR Forex, VaR Capital Market , SR Rupiah, SR Valas, Loan Exposure Limit, Financial Covenant. Untuk melakukan identifikasi, pengukuran, pemantauan dan pengendalian risiko secara efektif, BNI telah memiliki sistem informasi manajemen risiko yang memadai, yang mencakup: • Membangun Operational Risk Self Assessment ORSA untuk memetakan peristiwa risiko operasional BNI di segenap unit. • Mengembangkan Perangkat Risiko Operasional ‘PERISKOP.’ • Implementasi risiko pasar Cabang Luar Negeri antara lain pelaporan eksposuraktivitas Cabang Luar Negeri dibanding limit yang ditetapkan. • Melakukan review seluruh Standard Operating Procedure baik yang terkait dengan proses bisnis maupun penunjang. • Mengembangkan metodologi dan perangkat Manajemen Risiko antara lain LGD, PD, Aplikasi VaR Cabang Luar Negeri, LED, KRI dan sebagainya. • Mengembangkan infrastruktur Risk Management Information System yang mencakup credit risk, market risk, operational risk dan integrasi risiko. • Menyusun Time Frame Risk Management Information System. Selain itu, untuk menerapkan sistem pengendalian intern yang menyeluruh dan handal, BNI telah menerapkan: • Satuan Kerja Audit Intern yang independen terhadap DivisiSatuan Kerja yang mengelola Risiko dan terhadap Unit Bisnis sesuai dengan PBI No.582003, tanggal 19 Mei 2003. • Quality Assurance yang independen terhadap unit dimana staff Quality Assurance ditempatkan. • Review on Loan Exposure Limits, Internal Rating System. • Review on Market Risk, Credit Risk and Operational Risk limits. • Evaluation and review of Operating Risk Self Assessment ORSA. • Implementation of Market Risks for Overseas Branches • Application of phase 1 of ‘PERISKOP.’ To maximize the implementation of risk management and internal control, BNI also actively develops its human resources through training and seminars both within and outside Indonesia, in addition to comparative study trips made to other banking institutions that are more advanced in the implementation of risk management. G . I M P L E M E N TAT I O N O F R I S K M A N A G E M E N T A N D I N T E R N A L C O N T R O L SY ST E M In the course of implementing risk management and internal control system, BNI has carried out a number of related aspects that include: • ManualSOPBPP which needs to initially undergo a process of validation and certification by the related Divisions prior to its application by all units within BNI • Credit risk, market risk, and operational risk limits are reviewed periodically VaR Money Market, VaR Forex, VaR Capital Market, SR Rupiah, SR Forex, Loan Exposure Limit, Financial Covenant The Bank has an adequate risk management information system to identify, measure, monitor and effectively control risks that encompass: • Create Operational Risk Self Assessment ORSA to map out BNI’s operational risk events in a number of units. • Develop ‘PERISKOP’ Operational Risk tools. • Implement market risk for overseas branches which include exposureactivities reporting for foreign branches in relation to established limits. 76 TATA K E L O L A P E R U S A H A A N • Pelatihan dan pengembangan untuk meningkatkan kemampuan Quality Assurance dan Audit Intern. • Sosialisasi hal-hal yang terkait dengan pengendalian intern. Penyediaan Dana kepada Pihak Terkait dan Penyediaan Dana Besar large exposure Allocation of funds towards Related Parties and Large Exposures H . R E N C A N A ST R AT E G I S B A N K Sistem perencanaan strategis BNI bersifat komprehensif dan terintegrasi yang dilaksanakan oleh segenap tingkatan organisasi dan memiliki jangka waktu yang berbeda-beda. Bank menyusun rencana strategis jangka menengah untuk periode 5 tahun dalam bentuk Rencana Korporasi Corporate Plan serta Rencana Strategis jangka pendek 1 tahun Rencana Bisnis Bank dengan proyeksi keuangan untuk 3 tahun ke depan. Rencana tersebut mengacu dan mempedomani Rencana Jangka Panjang Peta Navigasi yang memuat Visi dan Misi BNI. 1. Corporate Plan 2004–2008 menjelaskan secara detail mengenai sasaran jangka pendek dan jangka panjang dengan perincian sebagai berikut: Penyediaan Dana Funds Allocated To Jumlah Amount Debitur Debtor Nominal Jutaan Rupiah Nominal Millions Rupiah 1. Kepada Pihak Terkait Related Parties 76 1,021,863.00 2. Kepada Debitur Inti Core Debtors : a. Individu Individual 25 21,421,794.24 b. Group Group 25 14,461,033.05 pinjaman kepada ailiasi, Pejabat Eksekutif, Direksi, Komisaris dan keluarga loans extended to affiliates, Executives, Directors, Commissioners and family. • Review of all Standard Operating Procedures related to the business or supporting processes. • Develop Risk Management methodology and tools that includes LGD, PD, Application of VaR in overseas branches, LED, KRI etc. • Develop the infrastructure for a Risk Management Information System that encompasses credit risk, market risk, operational risk and risk integration. • Formulate the Timeframe for a Risk Management Information System. In addition to this, to implement a dependable and comprehensive internal control system, BNI has implemented the following: • The Internal Audit Team is independent of the risk management Divisions Teams and Business Units in accordance with BI Regulations No. 582003, dated 19 May 2003. • Quality Assurance is independent of units in which the Quality Assurance staff is placed. • Training and development to enhance Quality Assurance and Internal Audit capabilities. • Disseminate information on matters pertaining to internal control. Allocation of funds towards Related Parties and Large Exposures see table above

H. BAN K’S STRATEG IC PLAN