Financial statements with independent auditors’ report years ended December 31, 2009 and
EMPLOYMENT BENEFITS
33. MATURITY OF ASSETS AND LIABILITIES (continued)
2008
Tidak memiliki
> 1 bulan s/d > 3 bulan s/d > 6 bulan s/d kontrak jatuh
Sampai dengan 3 bulan/ 6 bulan/ 12 bulan/ tempo/No
1 bulan/1 month > 1 month > 3 months > 6 months > 12 bulan/ maturity Jumlah/
or less 3 months 6 months 12 months > 12 months contract Total
AKTIVA ASSETS
Kas 4.522.275.122 - - - 4.522.275.122 Cash
Giro pada Bank Current accounts with Bank
Indonesia 48.824.187.051 - - - 48.824.187.051 Indonesia
Current accounts with other
Giro pada bank lain 7.950.723.026 - - - - (79.507.230 ) 7.871.215.796 banks
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 626.585.202.412 - - - - (6.175.967.501 ) 620.409.234.911 and other banks
Efek-efek dimiliki hingga
jatuh tempo 377.531.891.203 - - - - (702.553.962 ) 376.829.337.241 Held-to-maturitysecurities
Tagihan derivatif 10.738.084.550 3.111.568.936 739.531.973 - - (145.891.854 ) 14.443.293.605 Derivative receivables
Kredit yang diberikan 1.917.386.674.147 508.165.729.241 327.407.983.132 38.498.895.900 1.088.576.304.815 (280.358.957.270 ) 3.599.676.629.965 Loans
Tagihan akseptasi 33.922.658.728 21.397.941.729 1.521.327.170 - - (622.805.916 ) 56.219.121.711 Acceptance receivables
Piutang bunga 8.588.018.673 - - - 8.588.018.673 Interest receivables
Aset tetap - - - 6.103.297.157 6.103.297.157 Premises and equipment
Aktiva pajak tangguhan - - - 23.548.454.322 23.548.454.322 Deferred tax assets
Aktiva lain-lain 2.071.352.817 - 515.575.123 - 12.325.847.770 - 14.912.775.710 Other assets
Jumlah aktiva 3.038.121.067.729 532.675.239.906 330.184.417.398 38.498.895.900 1.100.902.152.585 (258.433.932.254 ) 4.781.947.841.264 Total assets
KEWAJIBAN LIABILITIES
Kewajiban segera 24.408.136 - - - 24.408.136 Liabilities payable immediately
Simpanan 1.055.459.954.958 93.522.489.124 59.383.625.230 775.609.687 - - 1.209.141.678.999 Deposits
Simpanan dari bank lain 28.686.197.649 - - - - 28.686.197.649 Deposits from other banks
Kewajiban derivatif 4.053.240.177 1.522.449.761 570.995.410 - - - 6.146.685.348 Derivative payables
Kewajiban akseptasi 21.857.321.046 28.388.994.781 6.595.611.800 - - - 56.841.927.627 Acceptance payables
Hutang pajak 4.669.982.243 - - - 4.669.982.243 Taxes payable
Pinjaman diterima - - 545.000.000.000 1.853.000.000.000 - - 2.398.000.000.000 Borrowings
Biaya yang masih harus dibayar 17.613.128.245 - - - 17.613.128.245 Accrued expenses
Kewajiban imbalan kerja - - - - 2.990.407.685 - 2.990.407.685 Employee benefits obligation
Estimasi kerugian komitmen Estimated losses on
dan kontijensi - - - 24.815.505.277 24.815.505.277 commitments and contingecies
Kewajiban lain-lain 51.666.219.556 - - - 51.666.219.556 Other liabilities
Jumlah kewajiban 1.184.030.452.010 123.433.933.666 611.550.232.440 1.853.775.609.687 2.990.407.685 24.815.505.277 3.800.596.140.765 Total liabilities
Bersih 1.854.090.615.719 409.241.306.240 (281.365.815.042)(1.815.276.713.787) 1.097.911.744.900 (283.249.437.531) 981.351.700.499 Net
Giro dan tabungan dapat ditarik setiap waktu, sedangkan deposito berjangka dapat ditarik pada tanggal jatuh tempo yang sebagian besar akan jatuh tempo dalam 30 hari. Namun demikian, pada kenyataannya, sebagian dari giro, tabungan dan deposito berjangka seringkali disimpan untuk jangka waktu yang lama tanpa penarikan (contohnya deposito berjangka yang diperpanjang). Sebagai bagian dari strategi bisnis Bank, Bank telah melakukan langkah-langkah untuk mempertahankan nasabahnya dan menarik nasabah baru untuk meningkatkan pertumbuhan simpanannya.
Demand and savings deposits can be withdrawn at any time, while time deposits could be withdrawn on the specified maturity dates which are mostly 30 days. However, in reality, certain percentages of these demands, savings and time deposits are
often maintained for long periods without
withdrawal (e.g. time deposits are rolled-over). As part of the Bank’s business strategy, the Bank has measures in place to maintain its existing depositors and attract new depositors to promote the growth of its deposit liabilities.
34. MANAJEMEN RISIKO 34. RISK MANAGEMENT
Dalam melakukan kegiatan usaha bank sering dihadapkan pada risiko-risiko sehari-hari seperti risiko pasar, risiko likuiditas, risiko kredit, risiko legal, risiko operasional, dan risiko terkait lainnya.
In conducting the bank’s business it is constantly exposed to daily risks such as market risk, liquidity risk, credit risk, legal risk, operational risk, and other risks, which relates to the bank’s business.
The original financial statements included herein are in Indonesian language.
BANGKOK BANK PUBLIC COMPANY LIMITED - CABANG JAKARTA
CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2009 dan 2008
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
BANGKOK BANK PUBLIC COMPANY LIMITED - JAKARTA BRANCH
NOTES TO THE FINANCIAL STATEMENTS Years Ended
December 31, 2009 and 2008
(Expressed in Rupiah, unless otherwise stated)
34. MANAJEMEN RISIKO (lanjutan) 34. RISK MANAGEMENT (continued)
Berdasarkan peraturan Bank Indonesia No. 5/8/PBI/2003 tanggal 19 Mei 2003, Bank wajib membentuk Komite Manajemen Risiko. Bank telah membentuk Komite Manajemen Risiko (KMR) pada tanggal 30 Oktober 2003, sesuai peraturan Bank Indonesia dan Surat Edaran Bank Indonesia No. 5/21/DPNP mengenai penerapan manajemen risiko dalam industri perbankan.
Based on Bank Indonesia regulation No. 5/8/PBI/ 2003 dated May 19, 2003, it is mandatoy for a bank to establish a Risk Management Committee. Bank has established its Risk Management Committee (RMC) on October 30, 2003 to comply with Bank Indonesia regulation, and its circular letter No. 5/21/DPNP regarding the implementation of risk management in banking industry.
Adapun fungsi dan tanggung jawab Komite Manajemen Risiko adalah memberikan rekomendasi kepada General Manager, yang sekurang-kurangnya meliputi:
The function and responsibility of Risk
Management Committee is to provide
recommendation to General Manager covering at least the following:
1. Penyusunan kebijakan, strategi, dan pedoman penerapan manajemen risiko.
1. Formulation of policy, strategy, guidelines for implementation of risk management.
2. Perbaikan atau penyempurnaan pelaksanaan manajemen risiko berdasarkan hasil evaluasi pelaksanaan yang dimaksud.
2. Correction or improvements for risk
management implementation based on the risk management evaluation.
3. Penetapan hal-hal yang terkait dengan keputusan bisnis yang menyimpang dari prosedur normal.
3. Justification on matters pertaining to business decision made in irregularities from normal procedure.
Antisipasi telah dilakukan terhadap 8 (delapan) risiko yang melekat di bisnis perbankan sebagai berikut:
The anticipated action has been taken for 8 (eight) risks inherent to the bank business as follows:
Risiko Kredit Credit Risk
Risiko kredit adalah risiko yang terjadi akibat kegagalan pihak lawan (counterparty) memenuhi kewajibannya. Risiko kredit dapat bersumber dari berbagai aktivitas fungsional bank seperti perkreditan (penyediaan dana), tresuri dan investasi, dan pembiayaan perdagangan, yang tercatat dalam banking book maupun trading book.
Credit risk is the risk of default by counterparty. Credit risk may arise from various functional activities of the Bank, such as credit (provision of funds), treasury and investment, and trade financing, recorded both in the banking book and the trading book.
Terkait dengan risiko kredit, Bank telah menerapkan Manajemen Risiko sebagai berikut:
In relation to credit risk, the Bank has implemented the following Risk Management policies:
· Menetapkan kebijakan dan prosedur kredit,
temasuk Credit Risk Rating (CRR) serta
General Underwriting Standard (GUS), yang berlaku sebagai acuan dalam melakukan analisa kredit.
· Establishing lending policy and procedures,
including Credit Risk Rating (CRR) and General Underwriting Standard (GUS), which are used as a guideline in analyzing credit.
· Melakukan review dan memutakhirkan lending policy, sesuai dengan rekomendasi Unit Kepatuhan Bank Indonesia, Kantor Pusat, serta peraturan-peraturan baru yang berlaku.
· Reviewing and updating the lending policy to be in accordance with the recommendations from Compliance Unit of Bank Indonesia, Head Office, as well as other prevailing new regulations.
The original financial statements included herein are in Indonesian language.
BANGKOK BANK PUBLIC COMPANY LIMITED - CABANG JAKARTA
CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2009 dan 2008
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
BANGKOK BANK PUBLIC COMPANY LIMITED - JAKARTA BRANCH
NOTES TO THE FINANCIAL STATEMENTS Years Ended
December 31, 2009 and 2008
(Expressed in Rupiah, unless otherwise stated)
34. MANAJEMEN RISIKO (lanjutan) 34. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
· Membentuk Credit Acceptance Unit (CAU),
untuk membantu proses review dan evaluasi aplikasi kredit yang diajukan oleh bagian Pemasaran Bank.
· Establishing Credit Acceptance Unit (CAU) to help in reviewing and evaluating the credit
applications proposed by the Bank’s
Marketing Department. · Melakukan Loan Committee Meeting untuk
memutuskan pemberian kredit baru, perpanjangan, maupun merekomendasikan aplikasi kredit ke Kantor Pusat.
· Conducting Loan Committee Meetings to
approve new credit, facility extension, as well as recommending credit application to Head Office for further approval.
· Melakukan analisa portfolio kredit berdasarkan
konsentrasi sektor industri dan nasabah.
· Performing credit portfolio analysis, based on
industry concentrations and customer
concentrations.
Risiko Pasar dan Risiko Likuiditas Market Risk and Liquidity Risk
Risiko pasar merupakan risiko yang timbul karena adanya pergerakan variabel pasar dan portofolio yang dimiliki oleh Bank, yang dapat merugikan Bank. Risiko pasar terdiri dan risiko suku bunga, risiko posisi modal, risiko komoditas, risiko nilai tukar, dan risiko harga option. Bank hanya mempertimbangkan risiko nilai tukar mata uang asing dalam risiko pasar. Bank telah mampu mengatur dan mengendalikan risiko ini dengan melakukan pemantauan melalui laporan harian yang dihasilkan oleh sistem komputer.
Market risk is the risk arising from movement in market variables in portfolios held by the Bank that could contribute losses for the Bank. Market risk consists of interest rate risk, equity position risk, commodity risk, foreign exchange risk and option price risk. The Bank have exposure only to foreign exchange risk in market risk. Bank is able to manage and control this risk by monitoring the daily report generated by in-house computer system.
Risiko likuiditas adalah risiko yang antara lain disebabkan Bank tidak mampu memenuhi kewajiban yang telah jatuh tempo. Bank membentuk Asset and Liability Committee (ALCO) yang mempunyai fungsi untuk mengatur tingkat bunga dan likuiditas Bank.
Liquidity risk is the risk caused, among others, by the inability of the Bank to settle its liabilities as it fails due. The Bank has established Asset and Liability Committee (ALCO), with the function of regulating the interest rate and Bank’s liquidity.
Risiko Operasional Operational Risk
Risiko operasional adalah risiko yang antara lain disebabkan ketidakcukupan dan atau tidak berfungsinya proses internal, kesalahan manusia, kegagalan sistem, atau adanya problem eksternal yang mempengaruhi operasional Bank.
Operational risk is the risk caused, among others, by inadequacy and/or disfunction of internal processes, human error, system failure, or external problems affecting the operations of the Bank.
Manajemen risiko dan proses risiko adalah bagian dari keseluruhan kerangka pengendalian internal. Manajemen senior bertugas membuat dan memelihara proses pengendalian internal secara efektif. Untuk itu, Bank telah menyusun kebijakan dan prosedur operasional sebagai panduan dalam menjalankan kegiatan bisnisnya.
Risk management and risk processes are part of the overall internal control framework of the Bank. The senior management of the Bank is tasked with creating and maintaining an internal control process and monitoring its effectiveness. For that, the Bank has established operational policy and procedures as a guideline in operating its business activities.
The original financial statements included herein are in Indonesian language.
BANGKOK BANK PUBLIC COMPANY LIMITED - CABANG JAKARTA
CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2009 dan 2008
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
BANGKOK BANK PUBLIC COMPANY LIMITED - JAKARTA BRANCH
NOTES TO THE FINANCIAL STATEMENTS Years Ended
December 31, 2009 and 2008
(Expressed in Rupiah, unless otherwise stated)
34. MANAJEMEN RISIKO (lanjutan) 34. RISK MANAGEMENT (continued)
Risiko Hukum Legal Risk
Risiko hukum adalah risiko yang disebabkan oleh adanya kelemahan aspek yuridis, yang antara lain disebabkan adanya tuntutan hukum, ketiadaan peraturan perundang-undangan yang mendukung, atau kelemahan perikatan seperti tidak dipenuhinya syarat sahnya kontrak dan pengikatan agunan yang tidak sempuma.
Legal risk is the risk arising from legal weaknesses, among others resulting from legal actions, absence of supporting provisions in laws and regulations, or weakness of legally binding provisions, such as failure to comply with legal requirements for contracts and loopholes in binding of collateral.
Bank melakukan review atas dokumen-dokumen legal.
Bank performs routine reviews of all legal documents.
Risiko Reputasi Reputation Risk
Risiko reputasi adalah risiko yang antara lain disebabkan oleh adanya publikasi negatif yang terkait dengan kegiatan usaha Bank atau persepsi negatif terhadap Bank.
Reputation risk is risk brought about among others by negative publicity concerning the operations of the Bank or negative perceptions of the Bank.
Bank telah membentuk Complaint Unit untuk menangani keluhan nasabah.
The Bank has established a Complaint Unit, with function of handling any customer complaints.
Risiko Strategik Strategic Risk
Risiko strategik adalah risiko yang antara lain disebabkan oleh penetapan dan implementasi strategi bank yang tidak tepat, pengambilan keputusan bisnis yang tidak tepat atau kurang responsifnya Bank terhadap perubahan eksternal.
Strategic risk is risk among others brought about by poor setting and implementation of the Bank strategy, poor business decision-making, or lack of responsiveness of the Bank to external changes.
Bank melakukan pemantauan serta analisis terhadap kinerja Bank secara periodikal serta melakukan koreksi atas perbedaan yang signifikan.
The Bank carries out periodical monitoring as well as analysis on the Bank’s performance and carries out corrective actions on any deviations.
Risiko Kepatuhan Compliance Risk
Risiko kepatuhan merupakan risiko yang disebabkan Bank tidak mematuhi atau tidak melaksanakan peraturan dan perundang-undangan serta ketentuan lain yang berlaku.
Compliance risk is the risk arising from failure of the Bank to comply with or implement laws, regulations, and other applicable legal provisions.
· Terdapatnya fungsi pengawasan oleh Direktur
Kepatuhan, untuk memastikan kepatuhan Bank terhadap peraturan yang berlaku.
· Monitoring functions are carried out by the Compliance Director, to ensure the Bank’s compliance towards all prevailing regulations. · Menginformasikan serta mensosialisasikan
peraturan-peraturan baru dan terkini kepada Manajemen serta setiap departemen yang bersangkutan.
· Circulating as well as socializing all new and updated regulations to the Management, as well as all related departments.
The original financial statements included herein are in Indonesian language.
BANGKOK BANK PUBLIC COMPANY LIMITED - CABANG JAKARTA
CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal-tanggal
31 Desember 2009 dan 2008
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
BANGKOK BANK PUBLIC COMPANY LIMITED - JAKARTA BRANCH
NOTES TO THE FINANCIAL STATEMENTS Years Ended
December 31, 2009 and 2008
(Expressed in Rupiah, unless otherwise stated)
35. INFORMASI LAINNYA 35. OTHER INFORMATION
Rasio kecukupan modal Bank pada tanggal 31 Desember 2009 dan 2008 adalah sebagai berikut (dalam jutaan rupiah):
The capital adequacy ratio of the Bank as of December 31, 2009 and 2008 is as follows (in millions rupiah):
2009 2008
I. Komponen Modal I. Constituents capital
a. Modal inti a. Core-capital
Dana usaha bersih *) 1.024.969 1.175.965 Net Interoffice fund *)
Dana dari Kantor Pusat 754.175 754.175 Head Office constribution fund
Saldo laba awal tahun **) 204.861 124.008 Retained earnings at beginning of year **)
Laba bersih tahun berjalan (50%) **) 48.206 39.810 Current year net income (50%) **)
b. Modal pelengkap b. Supplementary capital
Penyisihan kerugian aktiva Allowance for possible losses on
produktif (cadangan umum) earning assets (general reserve),
maksimum 1,25% dari aktiva maximum of 1.25% weight risk
tertimbang menurut risiko 46.727 55.637 assets
II. Jumlah Modal Inti dan Pelengkap 2.078.938 2.149.595 II. Total Core and Supplementary Capital
III. Aktiva Tertimbang Menurut Risiko Kredit 3.734.207 4.489.281 III. Credit Risk-Weighted Assets
IV. Aktiva Tertimbang Menurut Risiko Pasar 3.968 4.231 IV. Risk-Weighted Assets
V. Jumlah Risiko - Aktiva Tertimbang 3.738.175 4.493.512 V. Total Risk-Weighted Assets
VI. Rasio Kecukupan Modal***) 55,67% 47,88% VI. Capital Adequacy Ratio***)
VII. Rasio Kecukupan Modal****) 55,61% 47,84% VII. Capital Adequacy Ratio****)
VIII. Rasio Kecukupan Modal Minimum 8% 8% VIII. Minimum Capital Adequacy Ratio
*) Dana usaha bersih tersebut di atas adalah dana usaha yang dinyatakan.
*) The amount is the declared net interoffice fund (NIOF).
**) Tidak termasuk pengaruh pajak tangguhan. **) Excludes effect of deferred taxes.
***) Setelah memperhitungkan risiko kredit untuk tahun 2009 dan 2008 ***) After calculating credit risk in 2009 and 2008.
***) Setelah memperhitungkan risiko pasar dan kredit untuk tahun 2009 dan 2008
***) After calculating credit and market risk in 2009 and 2008.
36. JAMINAN PEMERINTAH TERHADAP