Risiko Pasar lanjutan Market Risk continued
3. MANAJEMEN RISIKO
KEUANGAN DAN MANAJEMEN MODAL lanjutan 3. FINANCIAL RISK MANAGEMENT AND CAPITAL MANAGEMENT continued f. Manajemen Modal lanjutanf. Capital Management continued
• Modal tier 1, meliputi modal ditempatkan dan disetor penuh, cadangan umum dan wajib, saldo laba dan laba tahun berjalan. • Tier 1 capital, which includes issued and fully paid share capital, general and legal reserve, retained earnings and profit for the year. • Modal tier 2, meliputi instrumen modal dalam bentuk saham atau lainnya yang memenuhi persyaratan, cadangan umum asset produktif • Tier 2 capital, which includes capital instruments in the form of shares or others that fulfills terms, provision for productive asset Bank tidak mempunyai modal tambahan lain yang memenuhi kriteria modal tier 3 sesuai dengan PBI yang berlaku. The Bank does not have any other supplementary capital which meets the criteria of tier 3 capital under prevailing PBI. Berbagai batasan telah diterapkan untuk menentukan komponen modal yang diwajibkan oleh regulator. Pengaruh dari pajak tangguhan telah dikeluarkan dalam menentukan jumlah saldo laba untuk menghitung modal tier 1; 100 persen laba tahun berjalan sebelum aset pajak tangguhan yang dapat diperhitungkan dalam modal tier 1; dan modal tier 2 tidak boleh melebihi modal tier 1. Juga terdapat batasan jumlah cadangan umum aset produktif yang boleh dimasukkan sebagai bagian dari modal tier 2. Various limits are applied to elements of the regulatory capital. The effect of deferred taxation has been excluded in determining the amount of retained earnings for tier 1 capital; 100 percent of the profit for the year before deferred taxation asset being included in tier 1 capital; and qualifying tier 2 capital cannot exceed tier 1 capital. There is also a restriction on the amount of general allowance for productive assets that may be included as part of tier 2 capital. Aktiva Tertimbang Menurut Risiko “ATMR” Bank ditentukan berdasarkan persyaratan yang telah ditentukan yang mencerminkan berbagai tingkatan risiko yang terkait dengan aset dan eksposur yang tidak tercermin dalam laporan posisi keuangan. Berdasarkan PBI, Bank diharuskan untuk mempertimbangkan risiko kredit, risiko pasar dan risiko operasional dalam mengukur ATMR Bank. The Bank’s risk weighted assets “RWA” are determined according to specified requirements that seek to reflect the varying levels of risk attached to assets and exposures not recognized in the statement of financial position. Based on PBI, the Bank needs to take into consideration its credit risk, market risk and operational risk in measuring the RWA. Kebijakan bank adalah menjaga modal yang kuat untuk menjaga kepercayaan pemodal, kreditur dan pasar dan untuk mempertahankan perkembangan bisnis di masa depan. Pengaruh tingkat modal terhadap tingkat pengembalian ke pemegang saham juga diperhitungkan dan Bank juga memahami perlunya menjaga keseimbangan antara tingkat pengembalian yang tinggi, yang dimungkinkan dengan gearing yang lebih besar serta keuntungan-keuntungan dan tingkat keamanan yang didapat dari posisi modal yang kuat. The Bank’s policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future development of the business. The impact of the level of capital on shareholders’ return is also recognized and the Bank also recognizes the need to maintain a balance between the higher returns that might be possible with greater gearing and the advantages and security level afforded by a strong capital position. Bank telah mematuhi semua persyaratan modal yang ditetapkan oleh pihak eksternal sepanjang tahun. The Bank has complied with all externally imposed capital requirements throughout the year. PT BANK QNB INDONESIA TBK 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 QNB INDONESIA TBK NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 683. MANAJEMEN RISIKO
Parts
» Indonesia Improvement Award 2015 Bank QNB Indonesia Tbk 2015
» Pendirian dan Informasi Umum Establishment and General Information
» Addition No. 95. Bank QNB Indonesia Tbk 2015
» Pendirian dan Informasi Umum lanjutan Establishment and General Information
» Penawaran Umum Saham Bank Public Offering of the Banks Shares
» Penawaran Umum Saham Bank lanjutan Public Offering of the Banks Shares
» Dewan Komisaris dan Direksi Boards of Commissioners and Directors
» Dewan Komisaris dan Direksi lanjutan Boards of Commissioners and Directors
» Sekretaris Perusahaan Corporate Secretary
» Kepala Satuan Kerja Audit Internal SKAI
» Laporan Keuangan Bank The Bank’s Financial Statements
» Statement of Compliance UMUM lanjutan GENERAL continued
» Dasar Penyusunan Laporan Keuangan Basis
» Penggunaan pertimbangan, estimasi dan
» Penjabaran Transaksi dan Saldo dalam Valuta Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING
» Penjabaran Transaksi dan Saldo dalam Valuta Asing lanjutan
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Keuangan dan Liabilitas Keuangan
» Financial Assets and Financial Liabilities
» Giro pada Bank Indonesia dan Bank-Bank Lain
» Current Accounts with Bank Indonesia and Other Banks
» Penempatan pada Bank Indonesia dan Bank-Bank Lain, Kredit yang Diberikan dan
» Placements with Bank Indonesia and Other Banks, Loans and Securities Purchased
» Tagihan dan Liabilitas Derivatif
» Derivatives Receivable and Payable
» Efek-efek SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Securities SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Efek-efek lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Securities continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Available-for-sale continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak Penghasilan Income Taxes
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Agunan yang Diambil Alih Foreclosed Assets
» Aset Tak Berwujud Intangible Assets
» Aset Tak Berwujud lanjutan Intangible Assets continued
» Identifikasi dan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» Identifikasi dan Pengukuran Kerugian Penurunan Nilai lanjutan
» Identification SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Simpanan dari Nasabah dan Bank-Bank Lain
» Deposits from Customers and Other Banks
» Tagihan dan Liabilitas Akseptasi Acceptances Receivable and Payable
» Imbalan Pasca-kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Post-employment Benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan Pasca-kerja lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Post-employment Benefits continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pinjaman Subordinasi Subordinated Loan
» Modal Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Share Capital SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban Emisi Saham Shares Issuance Costs
» Laba per Saham Earnings per Share
» Pendapatan dan Beban Bunga Interest Income and Expenses
» Pendapatan dan Beban Bunga lanjutan Interest Income and Expenses continued
» Fees SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pendapatan Bersih SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segmen Operasi Operating Segment
» Risk Management Framework MANAJEMEN RISIKO
» Risk Management Framework continued
» Risk Management Framework continued Risiko Kredit Credit Risk
» Credit Risk continued MANAJEMEN RISIKO
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued MANAJEMEN RISIKO
» Risiko Pasar lanjutan Market Risk continued
» Market Risk continued MANAJEMEN RISIKO
» Risiko Likuiditas Liquidity Risk
» Liquidity Risk continued MANAJEMEN RISIKO
» Risiko Likuiditas lanjutan FINANCIAL
» Liquidity Risk continued FINANCIAL
» Risiko Likuiditas lanjutan Liquidity Risk continued
» Operational Risk MANAJEMEN RISIKO
» Operational Risk continued MANAJEMEN RISIKO
» Manajemen Modal Capital Management
» Capital Management continued MANAJEMEN RISIKO
» Saling hapus aset dan liabilitas keuangan Offsetting financial asset and liabilities
» MANAJEMEN PENGGUNAAN ESTIMASI Bank QNB Indonesia Tbk 2015
» Sumber utama atas ketidakpastian estimasi Key sources of estimation uncertainty
» PENGGUNAAN ESTIMASI Bank QNB Indonesia Tbk 2015
» Sumber utama atas ketidakpastian estimasi lanjutan
» Key sources of estimation uncertainty continued
» Pertimbangan akuntansi yang penting dalam menerapkan kebijakan akuntansi Bank
» Critical accounting judgments in applying the Bank’s accounting policies
» Pertimbangan akuntansi yang penting dalam menerapkan kebijakan akuntansi
» Critical accounting judgments in applying the Bank’s accounting policies continued
» KAS CASH Bank QNB Indonesia Tbk 2015
» GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» GIRO PADA BANK-BANK LAIN CURRENT ACCOUNTS WITH OTHER BANKS
» PENEMPATAN PADA BANK INDONESIA DAN BANK-BANK LAIN
» PLACEMENTS WITH BANK INDONESIA AND
» TAGIHAN DAN LIABILITAS DERIVATIF DERIVATIVES RECEIVABLE AND PAYABLE
» EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI
» SECURITIES PURCHASED Bank QNB Indonesia Tbk 2015
» EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI lanjutan
» KREDIT YANG DIBERIKAN lanjutan LOANS continued
» EFEK-EFEK SECURITIES Bank QNB Indonesia Tbk 2015
» EFEK-EFEK lanjutan SECURITIES continued
» BEBAN DIBAYAR DIMUKA PREPAYMENTS
» ASET TETAP lanjutan FIXED ASSETS continued
» LIABILITAS SEGERA LIABILITIES PAYABLE ON DEMAND
» LIABILITAS SEGERA lanjutan LIABILITIES SIMPANAN DARI NASABAH DEPOSITS FROM CUSTOMERS
» SIMPANAN DARI NASABAH lanjutan DEPOSITS FROM CUSTOMERS continued
» SIMPANAN DARI BANK-BANK LAIN DEPOSITS FROM OTHER BANKS
» PAJAK PENGHASILAN INCOME TAX
» PAJAK PENGHASILAN lanjutan INCOME TAX continued
» LIABILITAS IMBALAN PASCA-KERJA OBLIGATION
» LIABILITAS IMBALAN PASCA-KERJA lanjutan OBLIGATION
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» CADANGAN UMUM DAN WAJIB GENERAL AND LEGAL RESERVE
» CADANGAN UMUM DAN WAJIB lanjutan GENERAL AND LEGAL RESERVE continued
» PENDAPATAN BUNGA - NETO NET INTEREST INCOME
» PENDAPATAN PROVISI DAN KOMISI - NETO NET FEES AND COMMISSION INCOME
» PENYISIHAN KERUGIAN PENURUNAN NILAI ASET KEUANGAN - NETO
» PROVISION FOR IMPAIRMENT LOSSES ON FINANCIAL ASSETS - NET
» BEBAN KARYAWAN PERSONNEL EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» LABA PER SAHAM - DASAR EARNINGS PER SHARE - BASIC
» ASET KEUANGAN Bank QNB Indonesia Tbk 2015
» KUALITAS ASET PRODUKTIF QUALITY OF PRODUCTIVE ASSETS
» SIFAT HUBUNGAN DAN TRANSAKSI DENGAN PIHAK BERELASI
» NATURE OF Bank QNB Indonesia Tbk 2015
» SIFAT HUBUNGAN DAN TRANSAKSI DENGAN PIHAK BERELASI lanjutan
» KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» KOMITMEN DAN KONTINJENSI lanjutan COMMITMENTS
» ASET DAN LIABILITAS DALAM VALUTA ASING ASSETS AND LIABILITIES DENOMINATED IN
» ASET DAN LIABILITAS DALAM VALUTA ASING lanjutan
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES continued
» JAMINAN TERHADAP Bank QNB Indonesia Tbk 2015
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