Risiko kredit Credit risk
27. RISK MANAGEMENT continued a. Risiko kredit lanjutan
a. Credit risk continued
i Pengukuran risiko kredit lanjutan i Credit risk measurement continued LGD merupakan ekspektasi Bank atas besarnya kerugian dari suatu klaim pada saat wanprestasi terjadi. Hal ini dinyatakan dalam persentase kerugian per unit dari suatu eksposur. LGD umumnya bervariasi sesuai dengan jenis pihak terkait, jenis dan senioritas dari klaim dan ketersediaan agunan atau pendukung kredit lainnya. LGD represents the Bank’s expectation of the extent of loss on a claim should default occur. It is expressed as percentage loss per unit of exposure. LGD typically varies by the type of counterparty, type and seniority of claim and availability of collateral or other credit support. ii Pengendalian batas risiko dan kebijakan mitigasi: ii Risk limit control and mitigation policies Bank mengelola, membatasi dan mengendalikan konsentrasi risiko kredit dimanapun risiko tersebut teridentifikasi – secara khusus, terhadap debitur individu dan kelompok, dan industri serta geografis. The Bank manages, limits and controls concentrations of credit risk wherever they are identified – in particular, to individual counterparties and groups, and to industries and geographic. Bank merestrukturisasi tingkat risiko kredit yang dimiliki dengan menetapkan batas terhadap jumlah risiko yang bisa diterima terkait dengan satu debitur, atau beberapa kelompok debitur, dan berdasarkan segmen geografis dan industri. The Bank structures the levels of credit risk it has undertaken by placing limits on the amount of risk accepted in relation to one borrower or more borrowers, and to geographic and industry segments. Batas pemberian kredit dikaji dengan mengikuti perubahan pada kondisi pasar dan ekonomi serta pengkajian kredit secara periodik dan penilaian atas kemungkinan wanprestasi. Lending limits are reviewed in the light of changing market and economic conditions and periodic credit reviews and assessments of probability of default. Agunan Collateral Bank menerapkan berbagai kebijakan dan praktek untuk memitigasi risiko kredit. Praktek yang umum dilakukan adalah dengan meminta agunan sebagai jaminan atas dana yang diterima di depan. Bank menerapkan berbagai panduan atas jenis-jenis agunan yang dapat diterima atau dalam rangka memitigasi risiko kredit. Jenis-jenis agunan atas pinjaman yang diberikan antara lain adalah: The Bank employs a range of policies and practices to mitigate credit risk. The most traditional of these is the taking of security for funds advances, which is a common practice. The Bank implements guidelines on the acceptability of specific classes of collateral or credit risk mitigation. The principal collateral types for loans are as follows: • Hipotek atas properti tempat tinggal. • Mortgage over residential properties. • Agunan atas aset usaha seperti tanah dan bangunan, persediaan dan piutang usaha. • Charges over business assets such as premises, inventory and accounts receivable. • Agunan atas instrumen keuangan. • Charges over financial instruments. PT BANK DBS INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2011 DAN 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Expressed in millions of Rupiah, unless otherwise stated Lampiran – 577 – Schedule 27. MANAJEMEN RISIKO lanjutan27. RISK MANAGEMENT continued a. Risiko kredit lanjutan
Parts
» DBS Indonesia Full Year 2011 Accounts
» Dasar penyusunan laporan keuangan
» Basis Perubahan kebijakan akuntansi
» Changes in accounting policies
» Aset keuangan lanjutan Financial assets continued
» Liabilitas keuangan Financial liabilities
» Liabilitas keuangan lanjutan Financial liabilities continued
» Penentuan nilai wajar Determination of fair value
» Penghentian pengakuan Derecognition Financial assets
» Transitional Provisions Upon First Time Implementation of SFAS 50
» Foreign currency translation ACCOUNTING POLICIES
» Transaksi dengan pihak berelasi
» Transactions with related parties
» Giro pada Bank Indonesia dan bank lain
» Current accounts with Bank Indonesia
» Penempatan pada Bank Indonesia dan
» Efek-efek dan Obligasi Pemerintah
» Marketable securities and Government
» Instrumen keuangan derivatif ACCOUNTING POLICIES
» Derivative financial instruments ACCOUNTING POLICIES
» Tagihan dan liabilitas akseptasi
» Acceptance receivables and payables
» Pinjaman yang diberikan ACCOUNTING POLICIES
» Allowance for possible losses on non- earning assets
» Aset tetap ACCOUNTING POLICIES
» Fixed assets ACCOUNTING POLICIES
» Aset lain-lain dan liabilitas lain-lain
» Other assets and other liabilities
» Other assets ACCOUNTING POLICIES
» Foreclosed collateral ACCOUNTING POLICIES
» Deposits from customers and deposits
» Liabilitas pensiun ACCOUNTING POLICIES
» Pension obligations ACCOUNTING POLICIES
» Cadangan kerugian penurunan nilai aset
» KEBIJAKAN AKUNTANSI PENYAJIAN KEMBALI LAPORAN KEUANGAN RESTATEMENT OF FINANCIAL STATEMENT
» RESTATEMENT OF FINANCIAL STATEMENT
» CURRENT DBS Indonesia Full Year 2011 Accounts
» Berdasarkan mata uang By currency Berdasarkan
» Berdasarkan jenis dan mata uang By type and currency
» GIRO PADA BANK LAIN EFEK - EFEK
» OBLIGASI PEMERINTAH GOVERNMENT BONDS
» Berdasarkan jenis lanjutan DERIVATIVE RECEIVABLES AND PAYABLES
» By type continued DERIVATIVE RECEIVABLES AND PAYABLES
» Cadangan kerugian penurunan nilai
» Allowance for impairment losses
» By currency TAGIHAN AKSEPTASI ACCEPTANCE RECEIVABLES
» Berdasarkan kolektibilitas Bank Indonesia By collectibility as per Bank Indonesia
» ACCEPTANCE RECEIVABLES continued c.
» Berdasarkan jenis PINJAMAN YANG DIBERIKAN LOANS
» By type PINJAMAN YANG DIBERIKAN LOANS
» Berdasarkan sektor ekonomi By economic sector
» Berdasarkan LOANS continued b.
» By collectibility as per Bank Indonesia
» Pinjaman yang direstrukturisasi LOANS continued d.
» Restructured loan LOANS continued d.
» Pendapatan bunga LOANS continued g.
» Interest income LOANS continued g.
» FIXED ASSETS 2011 DBS Indonesia Full Year 2011 Accounts
» OTHER ASSETS DBS Indonesia Full Year 2011 Accounts
» Pajak dibayar dimuka PERPAJAKAN TAXATION
» Prepaid tax PERPAJAKAN TAXATION
» Utang pajak kini PERPAJAKAN TAXATION
» Current tax liability PERPAJAKAN TAXATION
» Beban pajak penghasilan PERPAJAKAN TAXATION
» Income tax expense PERPAJAKAN TAXATION
» Income tax expensebenefit continued
» TAXATION continued d. DBS Indonesia Full Year 2011 Accounts
» Administrasi TAXATION continued e.
» Administration TAXATION continued e.
» SIMPANAN NASABAH DEPOSITS FROM CUSTOMERS
» SIMPANAN DARI BANK LAIN DEPOSITS FROM OTHER BANKS
» ACCEPTANCE PAYABLES DBS Indonesia Full Year 2011 Accounts
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» Beban imbalan kerja karyawan
» Employee benefits expense PROVISIONS FOR EMPLOYEE BENEFITS
» Penyisihan imbalan karyawan PROVISIONS FOR EMPLOYEE BENEFITS
» Provisions for employee benefits
» Mutasi PROVISIONS FOR EMPLOYEE BENEFITS
» Movements PROVISIONS FOR EMPLOYEE BENEFITS
» Asumsi-asumsi utama yang digunakan
» Berdasarkan jenis COMMITMENTS AND CONTINGENCIES
» By type COMMITMENTS AND CONTINGENCIES
» Berdasarkan kolektibilitas COMMITMENTS AND CONTINGENCIES
» By collectibility COMMITMENTS AND CONTINGENCIES
» Estimasi kerugian atas komitmen and
» COMMITMENTS AND DBS Indonesia Full Year 2011 Accounts
» DAMPAK PENERAPAN DBS Indonesia Full Year 2011 Accounts
» IMPACT ON THE INITIAL IMPLEMENTATION OF SFAS 55 REVISED 2006
» NET OPEN POSITION DBS Indonesia Full Year 2011 Accounts
» Pihak-pihak The RELATED PARTY TRANSACTIONS
» Pihak-pihak The RELATED PARTIES
» Liabilitas kepada pihak berelasi
» Pendapatan dan biaya dari pihak berelasi
» Income and expense from related parties
» Komitmen dan kontinjensi dari pihak
» MANAJEMEN RISIKO RISK MANAGEMENT
» Credit risk continued RISK MANAGEMENT continued a. Risiko kredit lanjutan
» RISK MANAGEMENT continued b.
» Risiko likuiditas Liquidity Risk
» Liquidity Risk continued RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» 880,368 32, 486,954 DBS Indonesia Full Year 2011 Accounts
» 042,128 Total DBS Indonesia Full Year 2011 Accounts
» 395,813 28, 147,151 DBS Indonesia Full Year 2011 Accounts
» Risiko operasional Operational risk
» Nilai wajar aset dan liabilitas keuangan
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