NILAI WAJAR ASET DAN LIABILITAS KEUANGAN lanjutan

BRISyariah 2015 Annual Report 283 The original financial statements included herein are in the Indonesian language. PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 111 40. INFORMASI PENTING LAINNYA lanjutan 40. OTHER SIGNIFICANT INFORMATION continued a. Pada 31 Desember 2015, rasio Kewajiban Penyediaan Modal Minimum KPMM Bank dihitung berdasarkan Peraturan Otoritas Jasa Keuangan No. 21POJK.032014 tanggal 19 November 2014 yang mencabut peraturan sebelumnya. Pada 31 Desember 2014, rasio KPMM Bank dihitung berdasarkan Peraturan Bank Indonesia No. 713DPbS2005 tanggal 22 November 2005, sebagaimana telah diubah dengan Peraturan Bank Indonesia Nomor 87DPbS2006 tanggal 27 Februari 2006. Rasio KPMM tersebut adalah sebagai berikut lanjutan: a. As of December, 31 2015, the Minimum Required Capital Adequacy Ratio CAR are calculated based on Financial Service Authority OJK No. 21POJK.032014 dated November 19, 2014, as amended previous regulation. As of December 31, 2014, the Minimum Required Capital Adequacy Ratio CAR are calculated based on Bank Indonesia Regulation No. 713DPbS2005 dated November 22, 2005, as amended by Government Regulation of the Republic of Indonesia No. 87DPbS2006 dated February 27, 2006. The CARs are as follows continued: 2015 2014 Aset Tertimbang Menurut Risiko Risk Weighted Assets RWA ATMR Risiko Kredit 14.676.042 13.704.726 for Financing Risk ATMR Risiko Pasar 140.746 6.079 RWA for Market Risk ATMR Risiko Operasional 1.997.656 - RWA for Operational Risk 16.814.444 13.710.805 Rasio KPMM Bank untuk Risiko Bank’s Capital Adequacy Ratio CAR Kredit dan Operasional 14,05 12,89 for Credit Risk and Operational Risk Rasio KPMM Bank untuk Risiko Bank’s Capital Adequacy Ratio CAR Kredit, Risiko Pasar for Credit Risk, Market Risk dan Risiko Operasional 13,94 12,89 and Operational Risk Rasio KPMM yang diwajibkan 9-10 8 Minimum CAR Aset Pajak tangguhan memiliki bobot risiko 0 Deferred Tax Assets have a 0 risk weight Berdasarkan profil risiko Bank pada 30 Juni 2015, yaitu satisfactory, maka CAR minimum per 31 Desember 2015 ditetapkan sebesar 9 sampai dengan kurang dari 10. Based on the risk profile as of June 30, 2015, which is satisfactory, the minimum CAR for December 31, 2015 by 9 to less than 10. b. Posisi Devisa Neto b. Net Open Position Perhitungan Posisi Devisa Neto PDN didasarkan pada Peraturan Bank Indonesia No. 513PBI2003 tanggal 1 Juli 2003 sebagaimana telah diubah terakhir dengan Peraturan Bank Indonesia No. 175PBI2015 tanggal 29 Mei 2015. Berdasarkan peraturan tersebut, Bank diwajibkan untuk menjaga rasio PDN maksimum 20 dari jumlah modal. PDN adalah penjumlahan nilai absolut yang dinyatakan dalam Rupiah dari selisih bersih antara aset dan liabilitas dalam mata uang asing dan selisih bersih dari tagihan dan liabilitas komitmen dan kontinjensi yang dicatat dalam rekening administratif yang didenominasi dalam setiap mata uang asing. The Net Open Position NOP is calculated based on Bank Indonesia Regulation No. 513 PBI2003 dated July 1, 2003 which was last amended by Bank Indonesia Regulation No. 175PBI2015 dated May 29, 2015. Based on this regulation, the Bank is required to maintain Net Open Position ratio at a maximum of 20 of the total capital. The NOP is the sum of the absolute values, which are stated in Rupiah, of the net difference between the assets and liabilities denominated in each foreign currency and the net difference of the receivables and payables of both commitments and contingencies recorded in the administrative accounts denominated in each foreign currency.