Selama tahun 2014, praktik manajemen risiko di industri perbankan nasional terus membaik. Hal ini sejalan dengan usaha regulator untuk meningkatkan daya tahan perbankan nasional dalam menghadapi krisis serta mengimplementasikan praktik-praktik manajemen risiko yang sehat sesuai standar praktik internasional. Khusus untuk risiko likuiditas dan suku bunga dalam banking book, BI telah menyempurnakan aturan mengenai pengelolaan kedua risiko tersebut melalui
To figure out the vulnerability of the portfolio, the Bank performed Portfolio Stress Test simulations on a periodic basis (monthly). The simulation is based on the scenario of exchange rate change, interest rate volatility, as well as historical stress tests based on data from the 1998 Asian crisis. The Stress Test Simulation result is presented in MRMC as consideration for senior management in making business decisions.
More aggressive market competition also demands that the Bank operate with lower margins. Consequently, the Bank must be able to innovate in order to create greater added value for customers. Banking products, especially treasury products, will also become more complex and risky. With uncertainties plaguing today’s troubled global economies, the Bank needs to intensify abilities to identify and manage risk better.
With development efforts in work processes and methodologies completed during 2014, MLRM was able to deliver better support and more efficient processes as well as improved infrastructure and more effective controls specifically to the business line (Treasury) in market risk management processes and business plan achievement. Thus, the Bank as a whole can offer better services to customers through its current product line, as well as other derivative products required by customers yet still not available in the Bank today.
In addition, MLRM also improved the capacity of human resources, enabling them to continually develop and apply risk management function comprehensively in terms of measurement as well as control being used.
ASSET AND LIABILITY RISK MANAGEMENT
In 2014, risk management practices within the banking industry continued to improve. This is in line with the regulating authorities’ efforts to elevate the resilience of the national banking sector in the face of crises while simultaneously internalizing sound risk management practices parallel with internationally-accepted standards and practices.
Specifically to handle liquidity and interest rate risk in the banking book, BI has perfected stipulations governing management of these two risk types by Circular Letter
From Manag emen t Good C orpor ate Go vernanc e Business R evie w Financial R evie w Corpor ate Da ta
Surat Edaran No. 13/23/DPNP mengenai Perubahan atas Surat Edaran No. 5/21/DPNP perihal Penerapan Manajemen Risiko bagi Bank Umum. Selain itu, dimasukkan pula profil risiko likuiditas dan profil risiko suku bunga dalam banking book dalam penilaian tingkat kesehatan bank, sesuai Surat Edaran No.13/24/DPNP mengenai Penilaian Tingkat Kesehatan Bank Umum yang mulai diterapkan di tahun 2012.
Fokus utama dalam pengelolaan risiko aset dan liabilitas adalah risiko likuiditas dan risiko suku bunga dalam banking book. Risiko likuiditas adalah risiko yang terjadi karena ketidakmampuan Bank dalam memenuhi kewajibannya yang jatuh tempo. Pengelolaan likuiditas yang sehat dapat mengurangi kemungkinan bank menghadapi masalah likuiditas yang serius yang dapat mempengaruhi kelangsungan usaha bank. Risiko suku bunga dalam banking book adalah risiko karena adanya
ketidaksesuaian waktu repricing suku bunga antara
aset dan liabilitas didalam aktivitas banking book dan
perubahan yang merugikan pada suku bunga pasar yang dapat mempengaruhi pendapatan Bank dan nilai ekonomis Bank.
Di Bank OCBC NISP, unit kerja manajemen risiko yang bertanggung jawab dalam memonitor, mengukur, dan melaporkan manajemen risiko likuiditas dan risiko
suku bunga dalam banking book adalah Divisi Market
and Liquidity Risk Management (MLRM). Pelaksanaan
manajemen risiko likuiditas dan risiko suku bunga
dalam banking book dilaksanakan berdasarkan ALM
Framework, Liquidity Management Policy, dan Structural IRR Management Policy yang disusun dan dikaji secara berkala.
Pemantauan terhadap tingkat risiko likuiditas dikelola
melalui berbagai rasio likuiditas seperti Loan to
Deposit Ratio (LDR), Secondary Reserve Ratio (SRR), Non Bank Deposit Ratio, Medium Term Funding Ratio, Net Interbank Borrowing Ratio, Funding Concentration Ratio, Swap Funding Ratio dan Undrawn Facility Ratio. Selain itu pemantauan juga dilakukan melalui analisis cash-flow terhadap posisi liquidity gap yang terjadi yang dikelola dengan batasan besaran MCO (Maximum Cummulative Outflow) untuk setiap periode waktu yang ditetapkan. Bank juga melakukan stress test untuk mengukur ketahanan likuiditas Bank menggunakan skenario stress test yang disetujui. Analisis stress test ini menilai kemampuan Bank untuk bertahan dalam masa krisis likuiditas selama 30 hari kerja kedepan.
No. 13/23/DPNP regarding Amendment to Circular Letter No. 5/21/DPNP on Risk Management Implementation for Commercial Banks. In addition, BI has recently included liquidity risk profile and interest rate risk profile in the banking book within the structure of bank soundness assessment, according to Circular Letter No.13/24/DPNP regarding Assessment for Commercial Banks, effectively enforced since 2012.
The main focus in asset and liability risk management is liquidity and interest rate risk in the banking book. Liquidity risk occurs when a bank is incapable of fulfilling its obligation when due. A sound liquidity management functions to reduce the possibility of serious liquidity issues, which may harm the Bank’s sustainable bisnis. Interest risk in the banking book is the risk arising from time discrepancy between interest repricing period of assets and that of liabilities in the banking book activities, and adverse changes in market interest rates that may affect the Bank’s income and economic value.
At Bank OCBC NISP, Market and Liquidity Risk Management (MLRM) Division is the risk management unit charged with responsibilities for monitoring, measuring, and reporting on liquidity risk and interest rate risk management in the banking book. Implementation of liquidity risk and interest rate risk management in the banking book is made on the basis of ALM Framework, Liquidity Management Policy, and Structural IRR Management Policy, which are periodically formulated and evaluated.
The Bank performs monitoring on liquidity risk through various liquidity ratios, such as Loan to Deposit Ratio (LDR), Secondary Reserve Ratio (SRR), Non Bank Deposit Ratio, Medium Term Funding Ratio, Net Interbank Borrowing Ratio, Funding Concentration Ratio, Swap Funding Ratio and Undrawn Facility Ratio. In addition, monitoring is also performed using an analysis of the liquidity gap position and the Maximum Cumulative Outflow (MCO) for each specified period of time. The Bank also conducts stress tests to measure resistance levels of the Bank’s liquidity position using an approved scenario. This set of analysis measures the Bank’s ability to sustain over a 30-day period during a liquidity crisis.
Khusus untuk risiko likuiditas, karena risiko likuiditas berhubungan erat dengan jenis-jenis risiko lainnya dan sangat sensitif terhadap tren negatif dari kondisi keuangan Bank seperti kualitas asset dan kinerja pendapatannya, Bank telah membangun suatu indikator peringatan dini (Early Warning Indicators) baik yang bersifat kuantitatif maupun kualitatif seperti pengaruh dari perubahan pasar yang signifikan yang dimonitor secara bulanan sebagai peringatan dini kepada manajemen mengenai potensi peningkatan risiko likuiditas yang mungkin terjadi.
Pemantauan terhadap risiko suku bunga dalam banking book menggunakan metode present value of one basis point (PV01) untuk mengukur sensitivitas dari nilai eksposur risiko suku bunga struktural. PV01 digunakan untuk mengukur perubahan nilai portofolio berkaitan dengan sensitivitas terhadap perubahan suku bunga pasar. Selain itu Bank juga memantau risiko suku bunga dalam banking book yang dinilai dari 2 (dua) perspektif, yaitu: perspektif pendapatan dan perspektif nilai ekonomis. Dari perspektif pendapatan, Bank melakukan simulasi dampak dari perubahan suku bunga terhadap NII (Net Interest Income) Bank dan kinerja Bank. Dari perpektif nilai ekonomis, Bank melakukan analisa dan simulasi Economic Value of Equity (EVE). Disamping itu untuk mengukur dampak dari perubahan suku bunga yang ekstrem, Bank melakukan pula analisa stress test, baik yang bersifat antisipasi maupun berdasarkan data historis, untuk mengukur daya tahannya terhadap
perubahan suku bunga pasar, termasuk worst case
scenario.
Dalam rangka meningkatkan kemampuan manajemen risiko, beberapa pengembangan terus dilakukan di Bank OCBC NISP. Pengembangan dilakukan dalam bentuk
kebijakan, prosedur dan limit, pengembangan sistem
dan data serta penyempurnaan metodologi. Kebijakan, prosedur dan limit manajemen risiko likuiditas dan risiko
suku bunga dalam banking book tersebut senantiasa
diperbarui dan ditingkatkan. Hal ini dilakukan dalam rangka mengimplementasikan praktik pengelolaan risiko yang lebih baik. Untuk penyempurnaan metodologi khususnya dalam pengelolaan risiko likuiditas, Bank
telah mengembangkan metodologi analisis behavioral
untuk mendukung pelaporan MCO dan stress test.
Bank meningkatkan granularity informasi dalam
pelaporan risiko likuiditas yakni melalui pemantauan liquidity gap untuk 120 hari kedepan (sebelumnya 90
hari kedepan pada tahun 2013) dan stress test 30 hari
yang dilaksanakan secara harian. Pelaporan yang lebih granular ini untuk mendukung pelaksanaan proses manajemen risiko likuiditas Bank secara lebih efektif.
Because liquidity risk is closely related to other types of risk and also extremely sensitive to negative trend of the Bank’s financial conditions, such as asset quality and revenue performance, specifically for liquidity risk, the Bank built early warning indicators, both quantitative and qualitative; for example, the impact due to significant changes in the market, which is monitored on a monthly basis, to provide early warning to the management with regard to the potential liquidity risk that might occur.
Interest rate risk in the banking book is monitored using the present value of one basis point (PV01) method, which measures sensitivity of exposure values of structural interest rate risk. PV01 is used to measure changes in portfolio values linked with sensitivity to changes in market interest rates. The Bank also monitors interest rate risk in the banking book and assesses those risks using two perspectives: income perspective and economic value perspective. From the income perspective, the Bank conducts a simulation on impacts of interest rate changes on the Bank’s Net Interest Income (NII) and performance. From the economic value perspective, the Bank performs an analysis and simulation of Economic Value of Equity (EVE). In addition, to assess impacts of extreme interest rate changes, the Bank performs a stress test analysis, both anticipative in nature as well as based on historical data, to measure resilience against market interest rate changes, including a worst-case scenario.
In order to enhance its risk management capacity, Bank OCBC NISP continually develops and improves policies, procedures, limits, system, data and methodologies. The Bank also continually updates its policies, procedures and limitations for liquidity and interest rate risk management in the banking book; in order to improve its risk management practices. To perfect its methodologies, especially for liquidity risk management, the Bank has developed a behavioral analysis methodology to support MCO and stress test reports. The Bank increases information granularity in its liquidity risk reports through 120-day liquidity gap monitoring (from a 90-day basis in 2013) and 30-day stress test performed on a daily basis. More granular reports are expected to support more effective liquidity risk management at the Bank.
From Manag emen t Good C orpor ate Go vernanc e Business R evie w Financial R evie w Corpor ate Da ta
Untuk memitigasi risiko likuiditas dan risiko suku bunga dalam banking book, Bank OCBC NISP telah menetapkan kebijakan manajemen likuiditas dan suku bunga dalam banking book, termasuk penetapan strategi dan limit/ MAT sesuai dengan visi, misi, strategi bisnis, dan tingkat risiko yang akan diambil Bank. Untuk mengakomodasi perubahan yang terjadi, kebijakan dan limit manajemen
risiko likuiditas dan risiko suku bunga dalam banking
book tersebut senantiasa ditinjau dan diperbarui. Dalam rangka persiapan implementasi Basel III, Bank
mempersiapkan infrastruktur dan framework risiko
likuiditas guna implementasi Basel III Liquidity Standard dan standar pengelolaan risiko likuiditas dan risiko
suku bunga dalam banking book sesuai Basel dan best
practice.
Risiko likuiditas dan risiko suku bunga dalam banking
book senantiasa juga dilaporkan dan dibahas didalam ALCO meeting Bank. ALCO terdiri dari seluruh Direksi dan ALCO meeting dilakukan secara regular minimal setiap sebulan sekali. ALCO berperan untuk memastikan bahwa neraca Bank memiliki struktur yang tepat dan konsisten dengan tujuan menyeluruh untuk memaksimalkan pendapatan bunga bersih dan modal pemegang saham sesuai dengan limit yang disahkan oleh Dewan Komisaris. ALCO bertanggung jawab untuk menetapkan kebijakan-kebijakan mengenai pengelolaan eksposur neraca,
termasuk pengelolaan risiko suku bunga pada banking
book dan pengelolaan risiko likuiditas serta pendanaan. Dalam rangka persiapan implementasi Basel III khususnya, yang menyangkut risiko likuiditas, di
pertengahan tahun 2012 BI telah merilis consultative
paper tentang Basel III: Global Regulatory Framework for More Resilient Banks and Banking Systems. Tujuannya antara lain meningkatkan kemampuan sektor perbankan untuk menyerap potensi risiko kerugian akibat krisis keuangan dan ekonomi, dilengkapi dengan kerangka standar pengelolaan risiko likuiditas global berupa Liquidity Coverage Ratio (LCR) dan Net Stable Funding Ratio (NSFR). Terkait dengan Basel III risiko likuiditas tersebut, Bank Indonesia telah meminta bank-bank untuk melakukan Quantitative Impact Study (QIS) untuk mengetahui kesiapan implementasi Basel III. Bank OCBC NISP telah menyiapkan infrastruktur untuk implementasi LCR dan NSFR sesuai kebutuhan Basel. Sejak Q2-2013, Bank secara internal melakukan pemantauan LCR dan NSFR secara bulanan dan hasil pemantauan dilaporkan
secara bulanan melalui ALCO meeting. Selama tahun
2014 rasio LCR dan NSFR Bank dapat dijaga diatas 100%.
To mitigate liquidity and interest rate risk in the banking book, Bank OCBC NISP has set policies on management of liquidity and interest rate risk in the banking book, including determining strategies and limits/MAT in line with vision, mission, business strategies and risk levels to be considered and taken by the Bank. Policies and limits applied in process of managing liquidity and interest rate risk in the banking book is consistently reviewed and renewed parallel with the changes in the market and relevant regulations. For preparation to Basel III implementation, the Bank prepares the required infrastructure and liquidity risk framework for the Basel III Liquidity Standard and management standards of liquidity and interest rate risk in the banking book, based on Basel and best practices.
Liquidity and interest rate risk in the banking book are consistently reported and discussed during the Bank’s ALCO meetings. ALCO consists of all members of the Board of Directors, and the meetings are regularly held at least once a month. ALCO is tasked with ensuring that the balance sheet has a correct structure consistent with general goals to maximize net interest income and shareholders’ equity, in line with limits endorsed by the Board of Commissioners. ALCO is responsible for issuing policies on the management of balance sheet exposures, including the management of interest rate risk in the banking book, liquidity risk and funding.
In order to prepare for the implementation of Basel III in particular concerning liquidity risk, in 2012 BI released a consultative paper on Basel III: Global Regulatory Framework for More Resilient Banks and Banking Systems. Among the objectives are, to increase the banking sector’s capacity to absorb loss risk potentials from financial and economic crises, using an international framework for liquidity risk management and standards, namely Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR). Referring to Basel III liquidity risk, Bank Indonesia has requested banks to conduct Quantitative Impact Study (QIS) to identify their preparedness ahead of the implementation of Basel III. Accordingly, Bank OCBC NISP has prepared infrastructure to support LCR and NSFR implementations to meet the Basel requirements. Since the second quarter of 2013, the Bank has held internal monthly monitoring of LCR and NSFR, the results of which are reported every month in ALCO meetings. Throughout 2014, the Bank could maintain its LCR and NSFR ratios above 100%.
Khusus untuk LCR, pada bulan September 2014 OJK telah
menerbitkan consultative paper mengenai kerangka
LCR ini. Melalui consultative paper ini OJK meminta
masukan mengenai kerangka LCR dan meminta agar bank-bank BUKU 3 dapat menilai LCR pada awal Januari 2016 dan melaporkan serta mempublikasikan hasil perhitungan LCR. Saat ini Bank tengah mengembangkan dan menyempurnakan MIS database guna mendukung pemantauan dan pelaporan LCR dan NSFR secara harian. Rencananya pada tahun 2015 Bank mampu memantau rasio LCR dan NSFR secara harian.
Untuk memperoleh gambaran mengenai kondisi likuiditas Bank OCBC NISP yang aktual, berikut adalah laporan profil maturitas yang menyajikan informasi mengenai kondisi aset dan liabilitas dalam neraca serta tagihan dan kewajiban dalam rekening administratif, berdasarkan sisa jangka waktu sampai dengan jatuh tempo pada tanggal 31 Desember 2014:
MATA UANG RUPIAH
Posisi di Desember 2014 (Rp Juta)
IDR As of December 2014 (Rp million) M a t u r i t y <=1M >1 - 3M >3 - 6M >6 - 12M >1 - 3Y > 3 - 5 Y > 5 Y Total A. Aset/Assets 1 Kas/Cash 812,584 - 812,584
2 Giro di Bank Indonesia/Account with Central BankCurrent 74,039 4,235,493 4,309,532
3 Kredit yang diberikan/Customer Loans to 1,866,320 3,894,203 5,378,983 7,401,292 10,752,273 6,723,154 13,554,509 49,570,734 4 Penempatan pada Bank Indonesia/Placement with
Central Bank 6,215,826 536,536 1,747,983 1,040,375 - - 1,961,142 11,501,861
5 Penempatan pada Bank lain/Interbank Placement 154,666 - 382,870 182,039 172,822 - - 892,397 6 Efek-efek & Surat Berharga/Marketable Securities 2,872,405 1,165,393 118,866 841,076 1,228,052 103,278 850,204 7,179,274
6.1 HTM - - - - - - - -
6.2 AFS 2,703,651 449,827 118,866 841,076 1,228,052 103,278 850,204 6,294,955
6.3 Trading 168,754 715,566 - - - - - 884,319
7 Lain-lain/Other Asset 154,059 198,219 150 426,230 120,385 - (2,456,247) (1,557,203) Total Aset/Total Assets 12,149,899 5,794,350 7,628,852 9,891,012 12,273,531 6,826,432 18,145,100 72,709,178 B. Kewajiban/Liabilities
1 Giro/Current Account 734,128 562,955 464,082 582,111 1,534,500 1,534,500 767,250 6,179,525 2 Tabungan/Saving Account 1,060,585 327,510 430,511 562,480 2,266,338 2,266,338 1,133,169 8,046,931 3 Deposito/Time Deposit 2,090,660 2,155,040 1,944,957 2,537,932 10,062,274 10,062,274 5,031,137 33,884,275 4 Kewajiban pada Bank Indonesia/Borrowing from
Central Bank - - - - - - - -
5 Kewajiban pada Bank lain/Interbank Borrowing 2,217,524 125,000 5,000 24,000 - - - 2,371,524 6 Efek-efek & Surat Berharga yang diterbitkan/Debt
Securities Issued - 528,850 - - 3,268,051 - - 3,796,901
On the subject of LCR, OJK has published a consultative paper on the framework of LCR in September 2014. With this consultative paper, OJK sought input regarding the LCR framework and requested that banks BUKU 3 can assess LCR starting in early January 2016 and report as well as publish the results of LCR calculation. At present, the Bank is in the process of developing and refining the MIS database to support LCR and NSFR monitoring and reporting on a daily basis. The Bank expects that by 2015 it will already have the capability to run daily monitoring of LCR and NSFR ratios.
In order to obtain a general description of Bank OCBC NISP liquidity conditions, the following maturity profile report provides information on assets and liabilities position in the balance sheet as well as receivables and payables in the administrative account, based on the remaining maturity as of December 31, 2014:
From Manag emen t Good C orpor ate Go vernanc e Business R evie w Financial R evie w Corpor ate Da ta M a t u r i t y <=1M >1 - 3M >3 - 6M >6 - 12M >1 - 3Y > 3 - 5 Y > 5 Y Total
7 Pinjaman yang diterima/Borrowing 31,857 - - - - - - 31,857
8 Lain-lain/Other Liabilities 1,301,780 475,283 10,076 46,445 406,300 395,468 14,505,011 17,140,364 Total Kewajiban/Total
Liabilities 7,436,534 4,174,638 2,854,627 3,752,969 17,537,462 14,258,580 21,436,566 71,451,376
Selisih Aset & Kewajiban Neraca/
On Balance Sheet Gap 4,713,365 1,619,712 4,774,226 6,138,043 (5,263,931) (7,432,148) (3,291,466)
Selisih Aset & Kewajiban Kumulatif Neraca/On Balance Sheet
Cummulative Gap 4,713,365 6,333,078 11,107,303 17,245,346 11,981,416 4,549,268 1,257,802
M a t u r i t y
<=1M >1 - 3M >3 - 6M >6 - 12M >1 - 3Y > 3 - 5 Y > 5 Y Total
C. Rekening Administratif/Off-Balance Sheet
Tagihan Rekening Administratif/
Derivative Inflows 4,438,493 2,840,756 717,140 1,504,248 5,132,535 30,988 -
Kewajiban Rekening Administratif/
Derivative Outflows 10,385,914 3,702,970 1,433,511 2,062,704 15,568,177 194,200 1,727,434
Selisih Tagihan & Kewajiban Rekening Administratif/Off Balance
Sheet Gap (5,947,421) (862,215) (716,371) (558,456) (10,435,642) (163,213) (1,727,434)
Selisih (A+B+C)/Gap (A+B+C) (1,234,056) 757,498 4,057,855 5,579,587 (15,699,572) (7,595,360) (5,018,899) Selisih Kumulatif (A+B+C)/
Cummulative Gap (A+B+C) (1,234,056) (476,558) 3,581,297 9,160,884 (6,538,688) (14,134,049) (19,152,948)
MATA UANG ASING
Posisi di Desember 2014 (Rp Juta)
FOREIGN CURRENCY As of December 2014 (Rp million) M a t u r i t y <=1M >1 - 3M >3 - 6M >6 - 12M >1 - 3Y > 3 - 5 Y > 5 Y Total A. Aset/Assets 1 Kas/Cash 176,668 - 176,668
2 Giro di Bank Indonesia/Account with Central BankCurrent 89,646 2,417,214 2,506,860
3 Kredit yang diberikan/Customer Loans to 806,255 1,802,596 3,540,303 4,551,325 5,157,957 2,310,134 609,193 18,777,762 4 Penempatan pada Bank Indonesia/Placement with
Central Bank 2,192,145 - - - - - - 2,192,145
5 Penempatan pada Bank lain/Interbank Placement 703,133 - - - - - - 703,133 6 Efek-efek & Surat Berharga/Marketable Securities 205,279 31,253 129,635 - 72,505 176,202 75,388 690,262
6.1 HTM - - - - - - - -
6.2 AFS 202,140 - 129,635 - 72,505 176,202 75,388 655,871
6.3 Trading 3,138 31,253 - - - - - 34,391
7 Lain-lain/Other Asset 822,110 1,316,195 803,989 39,579 8,978 6,050 2,370,269 5,367,170 Total Aset/Total Assets 4,995,236 3,150,043 4,473,927 4,590,904 5,239,440 2,492,386 5,472,065 30,414,001 B. Kewajiban/Liabilities
1 Giro/Current Account 2,991,528 727,102 687,936 780,166 1,053,445 1,053,445 526,723 7,820,345 2 Tabungan/Saving Account 1,247,211 64,544 45,967 60,563 285,813 285,813 142,906 2,132,817 3 Deposito/Time Deposit 1,482,287 1,622,005 1,090,599 1,325,653 2,743,200 2,743,200 1,371,600 12,378,544
M a t u r i t y
<=1M >1 - 3M >3 - 6M >6 - 12M >1 - 3Y > 3 - 5 Y > 5 Y Total
4 Kewajiban pada Bank Indonesia/Borrowing from
Central Bank - - - - - - - -
5 Kewajiban pada Bank lain/Interbank Borrowing 867,738 19,980 22,202 - - - - 909,920 6 Efek-efek & Surat Berharga yang diterbitkan/Debt
Securities Issued - - - - - - - -
7 Pinjaman yang diterima/Borrowing 1,287,926 - - 2,479,999 - - - 3,767,925
8 Lain-lain/Other Liabilities 1,226,610 1,206,472 699,545 39,738 23,630 14,011 1,452,245 4,662,251 Total Kewajiban/Total Liabilities 9,103,300 3,640,103 2,546,249 4,686,120 4,106,088 4,096,469 3,493,474 31,671,803 Selisih Aset & Kewajiban Neraca/
On Balance Sheet Gap (4,108,064) (490,060) 1,927,678 (95,216) 1,133,352 (1,604,083) 1,978,591
Selisih Aset & Kewajiban Kumulatif