LOSSES ON FINANCIAL AND NON-FINANCIAL ASSETS
I. Kerangka Manajemen Risiko (lanjutan) Risk Management Framework (continued) Kerangka dasar manajemen risiko tersebut
direviu secara periodik dan jika diperlukan dapat direvisi sesuai dengan perkembangan kompleksitas usaha dan risiko Bank, ketentuan Bank Indonesia dan/atau berdasarkan “best practices” terkini.
The basic framework of risk management was reviewed on periodically basis and will be revised to conform with the growth of the Bank‟s business complexity and risk, the Bank Indonesia regulation and/or based on “best practices” to date.
II. Struktur Organisasi II. Organization Structure
Manajemen Risiko berada dibawah Direktorat Kepatuhan dan Divisi Manajemen Risiko (Satuan Kerja Manajemen Risiko). Dengan adanya pengembangan scope manajemen risiko yang dilakukan oleh Bank, maka pembagian tugas di Bagian Manajemen Risiko ditetapkan menjadi 2 (dua) Bagian yaitu Bagian Manajemen Risiko Kredit dan Bagian Manajemen Risiko - Non Kredit.
Risk Management is under the Directorate of Compliance and Risk Management Division (Risk Management Working Unit). As a development of risk management scopes made by the Bank, the tasks distribution in the Risk Management Unit is divided into 2 (two) unit which is Risk Management Credit Unit and Risk Management Non Credit Unit.
III. Profil Risiko III. Risk Profile
Bank melakukan penilaian profil risiko secara berkala yang mencerminkan tingkat risiko yang dimiliki Bank 8 (delapan) jenis risiko yang ditetapkan Bank Indonesia, yaitu: risiko kredit, risiko pasar, risiko likuiditas, risiko operasional, risiko hukum, risiko kepatuhan, risiko reputasi, dan risiko stratejik.
On a regular basis, the Bank prepares a risk profile that reflects the Bank‟s risk in accordance with Bank Indonesia‟s 8 (eight) types of risks, such as: credit risk, market risk, liquidity risk, operational risk, legal risk, compliance risk, reputation risk and strategic risk.
Sebagai bagian dari implementasi regulasi Basel terkini, Bank telah mempersiapkan untuk penggunaan metode internal dalam pengukuran risiko sebagai berikut:
As part of the implementation of current Basel regulations, the Bank has prepared for the of internal method to measure the risk profile as follows:
Untuk mendukung proses perhitungan alokasi modal risiko kredit, Bank telah mempersiapkan infrastruktur dan metodologi Internal Rating Based Approach (IRBA) melalui implementasi aplikasi Credit Risk Rating (CRR). Bank juga telah mengumpulkan database kredit dan menyempurnakan proses serta prosedur internal sehingga Bank diharapkan dapat memperoleh data yang akurat dan terpercaya untuk menunjang perhitungan sesuai dengan metodologi IRBA yang akan digunakan. To support the calculation process of credit risk allocation, the Bank has prepared the infrastructure and methodology of the Internal Rating Based Approach (IRBA) through the implementation of the application Credit Risk Rating (CRR). The Bank also has collected database of credit and improve internal processes and procedures therefore the Bank is expected to obtain accurate and reliable data to support the calculation in accordance to the IRBA methodology to be used.
Bank telah melakukan pengembangan dan simulasi metodologi perhitungan kebutuhan modal internal untuk menutupi risiko pasar dengan menggunakan metode internal VaR (Value at Risk) yaitu metode Variance co Variance dan Historical Simulation melalui aplikasi Market Risk Measurement (MRM). The Bank has conducted development and simulation of calculation methodology of internal capital requirements to cover market risks using internal VaR (Value at Risk) method which is Variance co Variance method and Historical Simulation through the application of Market Risk Measurement (MRM).
Bank telah melakukan pengelolaan pencatatan data kerugian dan potensi kerugian yang terjadi pada Satuan Kerja Operasional (Risk Taking Unit) secara periodik melalui aplikasi Tools Loss Event (TLE) dan Potential Loss Event (PLE) yang telah diimplementasikan secara online di seluruh cabang. Pengelolaan data kerugian tersebut sebagai salah satu data input dalam penilaian parameter Profil Risiko Operasional yang dipetakan sesuai frekuensi kejadian dan dampaknya. Aplikasi TLE akan dikembangkan Bank menjadi perhitungan modal internal dengan menggunakan metode Internal Measurement Approach (IMA). Banks has managed the recording of data loss and potential losses in the Unit Operations (Risk Taking Unit) periodically through the application of Tools Loss Event (TLE) and Potential Loss Event (PLE), which has been implemented online in all branches. Such loss data management is one of the input data in the assessment of Operational Risk Profile parameters which is mapped according to the frequency of occurrence and its impact. The Bank will develop TLE application to become its internal capital calculation method using Internal Measurement Approach (IMA).
1. Risiko Kredit 1. Credit Risk
Risiko kredit adalah risiko akibat kegagalan debitur dan/atau pihak lain dalam memenuhi kewajiban kepada Bank. Risiko kredit dikelola baik pada tingkat transaksi (individual) maupun portofolio serta pelaksanaan stress testing. Pengelolaan risiko kredit dirancang untuk menjaga independensi dan integritas proses penilaian risiko serta diversifikasi risiko kredit.
Credit risk is the risk of loss resulting from defaulting debtor and/or other parties in fulfilling their obligations. This risk is managed both at the transaction (individual) and portfolio levels. Credit risk management practices are designed to preserve the independence and integrity of the risk assessment process, and also to diversify the credit risk.
a) Risiko kredit maksimum a) Maximum credit risk
Untuk aset keuangan yang diakui di laporan posisi keuangan, eksposur maksimum terhadap risiko kredit sama dengan nilai tercatat. Untuk bank garansi dan irrevocable L/C, eksposur maksimum terhadap risiko kredit adalah nilai maksimum yang harus dibayarkan oleh Bank jika liabilitas atas bank garansi dan irrevocable L/C terjadi.
For financial assets recognized on the statements of financial position, the maximum exposure to credit risk equals with their carrying amount. For bank guarantees and irrevocable L/C, the maximum exposure to credit risk is the maximum amount that the Bank would have to pay if the obligations of the bank guarantees and irrevocable L/C issued are called upon.
Tabel berikut menyajikan eksposur maksimum Bank terhadap risiko kredit untuk instrumen keuangan pada laporan posisi keuangan dan rekening adiministratif, tanpa memperhitungkan agunan yang dimiliki atau perlindungan kredit lainnya.
The following table presents the Bank‟s maximum exposure to credit risk of on statements of financial position and off-statements of financial position items, without taking into account any collateral held or other credit enhancement.
