RISIKO SUKU BUNGA lanjutan INTEREST RATE RISK continued RISIKO OPERASIONAL OPERATIONAL RISK

Indonesian language. PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNAUDITED 31 Maret 2015 dan 31 Desember 2014 Serta periode yang berakhir pada tanggal 31 Maret 2015 dan 2014 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED March 31, 2015 and December 31, 2014 and for the period ended March 31, 2015 and 2014 Expressed in millions of rupiah, unless otherwise stated 186 49. RISIKO OPERASIONAL lanjutan 49. OPERATIONAL RISK continued Disamping melakukan proses manajemen risiko terhadap risiko yang melekat dalam aktivitas existing, Bank dan entitas anak juga menerapkan manajemen risiko secara menyeluruh atas rencana penerbitan produk dan aktivitas baru sesuai dengan jenis risiko yang telah ditetapkan dalam PBI No. 58PBI2003 beserta perubahannya melalui PBI No. 1125PBI2009 tentang penerapan Manajemen Risiko Bagi Bank Umum dan SE BI No. 1135DPNP tanggal 31 Desember 2009 perihal Pelaporan Produk dan Aktivitas Baru. In addition of conducting risk management process for inherent risk in the existing activity, the Bank and subsidiaries also implement a comprehensive risk management for issuance of new products and activities plan and in accordance with the type of risk that has been established in PBI No. 58PBI2003 and its amandement through PBI No. 1125PBI2009 on the Implementation of Risk Management for Bank and Bank Indonesia Circular Letter No. 1135DPBP dated December 31, 2009, regarding New Products and Activities Report. Bank telah melakukan perhitungan beban modal risiko operasional berdasarkan Basel Committee on Banking Supevision dan SE BI No. 1113DPNP tanggal 27 Januari 2009 perihal Perhitungan Aset Tertimbang Menurut Risiko ATMR Risiko Operasional dengan menggunakan Pendekatan Indikator Dasar PID. Bank dan entitas anak menggunakan metodologi pendekatan Basic Indicator dan saat ini masih dalam proses pengembangan terhadap perhitungan beban modal risiko operasional dengan metode Standardized Approach serta pengumpulan data risiko yang digunakan dalam perhitungan beban modal Risiko Operasional dengan menggunakan pendekatan yang lebih kompleks Advanced Measurement Approach. The Bank have been calculation operational risk capital requirements under Basel Committee on Banking Supervision and Bank Indonesia Circular Letter No. 1113DPNP dated Januari 27, 2009 regarding the calculation of Risk Weighted Assets RWA Operational risk by Using the Basic indicator Approach BIA. Bank and subsidiaries using Basic Indicator approach and methodology, are currently doing a development of the capital allowance calculation by using Standardize Approach method and the collection of risk data which are used in calculating operational in capital charges risks using a more complex approach Advanced Measurement Approach. Bank telah mengembangkan suatu kerangka kerja serta kebijakan dan pedoman Business Continuity Management BCM yang digunakan sebagai contingency plan bagi Bank dalam rangka meminimalkan kerugian yang timbul dari potensi- potensi risiko operasional yang disebabkan oleh faktor eksternal seperti bencana alam, kebakaran, serta gangguan lainnya seperti gangguan sistem, listrik, saluran komunikasi dan lain-lain yang berada diluar kewenangan Bank dan entitas anak. Ruang lingkup BCM terdiri dari Business Continuity Plan BCP sebagai prosedur kelangsungan usaha Bank dan entitas anak serta Emergency Response Plan ERP sebagai prosedur tanggap darurat bencana dalam rangka penyelamatan data dan asset serta Disaster Recovery Plan DRP sebagai prosedur kelangsungan sistem dan infrastruktur pendukung Teknologi Informasi dan terus disempurnakan serta disesuaikan dengan perkembangan bisnis dan sistem yang dimiliki Bank dan entitas anak. Bank has developed a framework as weel as policies and also guidelines for Business Continuity Management BCM which are used as a contingency plan for the Bank and subsidiaries in order to minimize losses arising from potential operational risks caused by external factors such as natural disasters, fires, and other disruptions such as system, electricity, communication lines, and others that are outside the Bank‟s and subsidiaries‟ authority. The scope of BCM consists of Business Cont inuing Plan BCP as the Bank‟s and subsidiaries‟ business continuity procedures and Emergency Response Plan ERP as an emergency procedure in order to save data and assets also a Disaster Recovery Plan DRP as the continuity procedures for systems and supporting infrastructures of Information Technology and also enhanced and adapted continuously to business development and systems held by The Bank and subsidiaries. Indonesian language. PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNAUDITED 31 Maret 2015 dan 31 Desember 2014 Serta periode yang berakhir pada tanggal 31 Maret 2015 dan 2014 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED March 31, 2015 and December 31, 2014 and for the period ended March 31, 2015 and 2014 Expressed in millions of rupiah, unless otherwise stated 187

50. ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING

50. MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCY

Pada tanggal 31 Maret 2015, Bank dan entitas anak memilki aset dan liabilitas moneter yang signifikan dalam mata uang asing. Nilai aset dan liabilitas moneter dalam mata uang asing pada tanggal laporan posisi keuangan konsolidasian disajikan seperti di bawah ini. As of Maret 31, 2015, the Bank and subsidiaries have significant monetary assets and liabilities denominated in foreign currencies. The value of these monetary assets and liabilities denominated in foreign currencies as of the consolidated statement of financial position date are presented below: Ekuivalen Rupiah Mata Uang Asing Equivalent in Foreign Currencies Rupiah Aset Assets Kas Catatan 4 Cash Note 4 Dolar Amerika Serikat 391.946 5.124 United States Dollar Dolar Singapura 339.440 3.226 Singapore Dollar Euro Eropa 17.640 247 European Euro Riyal Saudi Arabia 18.209 64 Saudi Arabian Riyal Dolar Australia 14.640 145 Australian Dollar Yen Jepang 332.000 36 Japanese Yen Yuan Cina 3.100 7 Chinese Yuan Dolar Hong Kong 6.390 11 Hong Kong Dollar Poundsterling Inggris 1.015 20 Great Britain Poundsterling Current accounts with Giro pada Bank Indonesia Catatan 5 Bank Indonesia Note 5 Dolar Amerika Serikat 1.700.000 22.226 United States Dollar Current accounts Giro pada bank lain Catatan 6 with other banks Note 6 Dolar Amerika Serikat 9.309.312 121.710 United States Dollar Euro Eropa 595.328 8.347 European Euro Yuan Cina 3.501.821 7.378 Chinese Yuan Dolar Singapura 911.294 8.661 Singapore Dollar Dolar Australia 212.321 2.109 Australian Dollar Poundsterling Inggris 40.336 779 Great Britain Poundsterling Yen Jepang 640.326 70 Japanese Yen Dolar Hong Kong 579.560 977 Hong Kong Dollar Penempatan pada Bank Placements with Bank Indonesia Indonesia dan bank lain Catatan 7 and other banks Note 7 Dolar Amerika Serikat - - United States Dollar Wesel ekspor dan tagihan Lainnya Catatan 10 Bills and other receivables Note 10 Dolar Amerika Serikat 3.187 42 United States Dollar Kredit yang diberikan Catatan 11 Loans Note 11 Dolar Amerika Serikat 13.551.793 177.176 United States Dollar Tagihan akseptasi Catatan 13 Acceptance payables Note 13 Dolar Amerika Serikat - - United States Dollar Bunga yang masih akan Interest receivables Note 16 diterima Catatan 16 Dolar Amerika Serikat 71.007 879 United States Dollar Aset lain-lain Catatan 17 Other assets Note 17 Dolar Amerika Serikat 54.378 711 United States Dollar Subtotal 359.945 Subtotal