TRANSAKSI NON KAS NON-CASH TRANSACTIONS

NOTES TO FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2013 AND 2012 AND THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 AND JANUARY 1, 2010DECEMBER 31, 2009 Continued Proses identifikasi risiko antara lain didasarkan pada pengalaman Bank maupun bank-bank lain dan menganalisa proses bisnis suatu produk atau aktivitas. Untuk mengukur risiko, Bank menggunakan pendekatan kualitatif maupun kuantitatif yang disesuaikan dengan tujuan usaha, kompleksitas usaha dan kemampuan Bank. Risk identification processes are based on the experience of the Bank or other banks and analyze the business processes of a product or activity. To measure risk, the Bank uses both qualitative and quantitative approaches that are adapted to the business objectives, business complexity and the ability of the Bank. Bank tetap mempertahankan eksposur risiko sesuai dengan kebijakan dan prosedur internal Bank serta ketentuan lain yang berlaku dan evaluasi terhadap eksposur risiko dilakukan dengan cara pemantauan dan pelaporan risiko yang bersifat material atau yang berdampak kepada kondisi permodalan Bank, yang antara lain didasarkan atas penilaian potensi risiko dengan menggunakan historical trend. The Bank maintains risk exposure in accordance with the Banks internal policies and procedures and other applicable provisions and the evaluation of risk exposure is done by monitoring and reporting of risks that are material or that affect the condition of the Bank’s capital, based among other matters on the assessment of the potential risks by using historical trends. Risiko Kredit Credit Risk Risiko kredit adalah risiko akibat kegagalan nasabah atau pihak lain dalam memenuhi kewajiban kepada Bank sesuai dengan perjanjian yang disepakati. Credit risk is a risk caused by the failure of customers or other parties to meet their obligations to the Bank in accordance with the agreed arrangements. Tujuan utama manajemen risiko kredit adalah untuk memastikan bahwa aktivitas pembiayaan Bank khususnya tidak terekspos pada risiko kredit yang dapat menimbulkan kerugian Bank, mengingat secara umum eksposur risiko kredit merupakan salah satu eksposur risiko utama sehingga kemampuan untuk mengidentifikasi, mengukur, memantau dan mengendalikan risiko kredit menjadi sangat penting. The main purpose of Credit Risk Management is to ensure that the Banks financing activities in particular are not exposed to credit risk that could cause the Bank to incur losses. Bearing in mind that generally credit risk exposure is one of the main risks of exposures, the ability to identify, measure, monitor and control credit risk is very important. Proses persetujuan pembiayaan dimulai dengan melakukan seleksi awal utamanya terkait dengan pemilihan sektor usaha yang menjadi target Bank, melakukan review komprehensif pembiayaan, filterisasi dan seleksi dengan menggunakan perangkat Risk Acceptance Criteria RAC, proses pengendalian risiko kredit juga dilakukan melalui pra komite dan mekanisme review Komite Pembiayaan yang melibatkan Unit Kerja Bisnis, Review Pembiayaan, Unit Kerja Manajemen Risiko dan Support Pembiayaan. Komite Pembiayaan secara independen mengevaluasi proposal pembiayaan guna memastikan kualitas dan kemampuan calon nasabah, serta upaya mitigasi risikonya. The financing approval process begins with the initial selection, mainly related to the selection of the Bank’s target business sectors, undertaking a comprehensive review of financing, filtering and selection using the Risk Acceptance Criteria RAC; the credit risk control process is also done through a pre Committee and the Financing Committee’s review mechanism involving Business Work Units, Financing Review, Risk Management Work Unit and Support Funding. The Financing Committee independently evaluates financing proposals to ensure the quality and ability of prospective customers, and risk mitigation efforts. 247