PT Bank KEB Hana Indonesia

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Daftar Isi Halaman/

Page

Table of Contents

Surat Pernyataan Direksi Statement of Directors

Laporan Posisi Keuangan ... 1 - 3 ...Statement of Financial Position

Laporan Laba Rugi dan Penghasilan Statement of Profit or Loss and Other

Komprehensif Lain ... 4 - 5 ... Comprehensive Income Laporan Perubahan Ekuitas ... 6 .………Statement of Changes in Equity Laporan Arus Kas ... 7 - 8 ………Statement of Cash Flows Catatan atas Laporan Keuangan ... 9 - 141 ……….Notes to the Financial Statements

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Kas 160.404 2a,2d,4 210.678 Cash

Current accounts with

Giro pada Bank Indonesia 1.348.282 2d,2l,5 904.919 Bank Indonesia

Giro pada bank lain 2d,2l,6 other banks

Pihak berelasi 21.931 2c,29 4.587 Related party

Pihak ketiga 281.098 582.388 Third parties

303.029 586.975

Cadangan kerugian Allowance for

penurunan nilai - (589) impairment losses

303.029 586.386

Penempatan pada Bank 2d,2m,7 Placements with Bank

Indonesia dan bank lain Indonesia and other banks

Pihak ketiga 2.341.075 2.355.100 Third parties

Dikurangi: Bunga yang

belum diamortisasi ( 633) (2.118) Less: Unamortized interest

2.340.442 2.352.982

penurunan nilai (185) (50) impairment losses

2.340.257 2.352.932

Efek-efek 2d,2n,8 Securities

Pihak ketiga 6.235.466 7.491.223 Third parties

Ditambah: Premi yang

belum diamortisasi 44.977 59.445 Add: Unamortized premium

6.280.443 7.550.668

penurunan nilai (9.729) (9.380) impairment losses

6.270.714 7.541.288

Tagihan derivatif Derivatives receivable

Pihak ketiga 4.142 2d,2o,9 16.241 Third parties

Kredit Loans

Pihak berelasi 888.279 2c,2d,2f, 670.757 Related parties

Pihak ketiga 30.467.585 2p,10,29 28.634.182 Third parties

31.355.864 29.304.939

30.386.815 28.481.071

Tagihan akseptasi Acceptances receivable

Pihak ketiga 1.353.900 2d,2q,11 1.304.067 Third parties

1.352.422 1.302.758

Biaya dibayar dimuka 43.940 2r 13.972 Prepaid expenses

Investasi dalam saham 99.623 2c,2s,12,29 95.068 Investment in shares

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Dikurangi: Akumulasi penyusutan (995.682) (1.037.969) Less: Accumulated depreciation

669.989 736.385

Aset pajak tangguhan - neto 86.987 2ad 62.044 Deferred tax assets - net

2d,2u,14,

Aset lain-lain - neto 844.003 2c, 29 963.425 Other assets - net

TOTAL ASET 43.910.607 43.267.167 TOTAL ASSETS

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LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY

LIABILITAS LIABILITIES

Liabilitas segera 85.599 2d,2v 333.707 Liabilities due immediately

Simpanan nasabah 2d,2h,2w Deposits from customers

Pihak berelasi 154.857 2c,15,29 98.122 Related parties

Pihak ketiga 25.398.204 26.308.341 Third parties

25.553.061 26.406.463

Simpanan dari bank lain 2d,2h,2x Deposits from other banks

Pihak berelasi 4.199.698 2c,16,29 3.227.886 Related party

4.977.925 3.299.162

Liabilitas derivatif Derivatives payable

Pihak ketiga 1.898 2d,2o,9 15.187 Third parties

Liabilitas akseptasi Acceptances payable

Pihak ketiga 1.353.900 2d,2h,2q,11 1.304.067 Third parties

Pinjaman yang diterima Borrowings

Pihak ketiga - 2d,2h,2y17 52.398 Third parties

Utang pajak 36.895 2ad,19 63.922 Taxes payable

Pendapatan diterima dimuka 25.370 10.994 Unearned income

Kewajiban imbalan pasca-kerja 99.685 2ac,20 88.933 Post-employment benefits obligation

Estimasi kerugian atas komitmen Estimated losses on commitment

dan kontinjensi 2.807 2f,30 4.552 and contingencies

Liabilitas lain-lain 484.357 2d,21 519.168 Other liabilities

Surat berharga yang diterbitkan 2d,2z,18 Securities issued

Pihak berelasi 595.900 2c,29 570.100 Related party

950.375 919.355

TOTAL LIABILITAS 33.571.872 33.017.908 TOTAL LIABILITIES

EKUITAS EQUITY

Modal saham - nilai nominal Capital stock - Rp1,000

Rp1.000 per saham par value per share

(nilai penuh) (full amount)

Modal dasar - Authorized capital -

4.600.000.000 saham 4,600,000,000 shares

Modal ditempatkan dan disetor Issued and fully paid capital -

penuh - 3.160.092.563 saham 3.160.093 22 3.160.093 3,160,092,563 shares

Agio saham 1.453.275 22 1.453.275 Additional paid-in capital

Penghasilan komprehensif lain - neto (24.409) 2i,8 88.438 Other comprehensive income - net

Saldo laba Retained earnings

Telah ditentukan penggunaannya 30.120 30.120 Appropriated

Belum ditentukan penggunaannya 5.719.656 5.517.333 Unappropriated

TOTAL EKUITAS 10.338.735 10.249.259 TOTAL EQUITY

TOTAL LIABILITAS DAN EKUITAS 43.910.607 43.267.167 TOTAL LIABILITIES AND EQUITY

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Catatan/

Notes 2022 2021

PENDAPATAN DAN OPERATING INCOME

BEBAN OPERASIONAL AND EXPENSES

Pendapatan bunga 2aa,23 1.132.692 1.226.544 Interest income

Beban bunga Interest expense

Bunga 2aa,24 (273.838) (433.646) Interest

Premi program Premium on deposit

penjaminan simpanan 32 (27.193) (27.808) guarantee program

Total beban bunga (301.031) (461.454) Total interest expense

Pendapatan bunga - neto 831.661 765.090 Interest income -net

Pendapatan operasional lainnya Other operating income

Provisi dan komisi Fees and commissions not

selain dari kredit 2ab 100.211 64.024 related to loans

Keuntungan transaksi mata uang

asing - neto 2b 20.858 33.227 Gain on foreign exchange - net

Keuntungan penjualan efek-efek 2d 24.060 57.601 Gain on sale of securities

Kerugian dari

perubahan nilai wajar atas Loss from changes in

instrumen keuangan yang fair value of financial

diukur pada nilai wajar instruments at fair value

melalui laba rugi - neto 2d 460 (4.883) through profit or loss - net

Lain-lain - neto 20.179 (1.980) Others - net

Total pendapatan operasional

lainnya 165.768 147.989 Total other operating income

Cadangan kerugian penurunan Provision for impairment

nilai aset keuangan 2f,25 (147.035) (222.382) losses on financial assets

Cadangan kerugian penurunan Provision for impairment

nilai aset non-keuangan 2u - (2.455) losses on non-financial assets

Beban operasional lainnya Other operating expenses

Beban umum dan administrasi 27 (351.982) (231.701) General and administrative expenses

Beban tenaga kerja 2ac,26 (221.424) (221.068) Personnel expenses

Total beban operasional lainnya (573.406) (452.769) Total other operating expenses

PENDAPATAN OPERASIONAL 276.988 235.473 OPERATING INCOME

PENDAPATAN/(BEBAN) NON OPERASIONAL NON-OPERATING

INCOME/(EXPENSE)

Keuntungan penjualan dan Gain on sale and

penghapusan aset tetap - neto (5.857) (181) write-off of fixed assets - net

Lain-lain - neto 4.829 3.192 Others - net

PENDAPATAN/(BEBAN) NON

OPERASIONAL - NETO (1.028) 3.011 NON-OPERATING

INCOME/(EXPENSE)

LABA SEBELUM BEBAN PAJAK 275.960 238.484 INCOME BEFORE TAX EXPENSE

BEBAN PAJAK 2ad,28 (73.637) (63.919) TAX EXPENSE

LABA BERSIH 202.323 174.565 NET INCOME

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Periode Enam Bulan yang Berakhir pada

Tanggal 30 Juni/

Six-Month Period Ended June 30,

Catatan/

Notes 2022 2021

PENGHASILAN OTHER COMPREHENSIVE

KOMPREHENSIF LAIN INCOME

Pos yang akan direklasifikasi Item that will be reclassified

ke laba rugi to profit or loss

Perubahan nilai wajar efek-efek Changes in fair value of securities

yang diukur pada nilai wajar melalui measured at fair value through

penghasilan komprehensif lain 2i ( 112.847 ) (23.976) other comprehensive income

PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE

LAIN - NETO SETELAH PAJAK (112.847) (23.976) INCOME - NET OF TAX

TOTAL PENGHASILAN TOTAL COMPREHENSIVE

KOMPREHENSIF PERIODE INCOME FOR THE

BERJALAN 89.476 150.589 PERIOD

LABA PER SAHAM EARNINGS PER SHARE

Dasar (nilai penuh) 2af,38 64,02 55,24 Basic (full amount)

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Saldo pada tanggal 31 Desember 2020 3.160.093 1.453.275 118.384 30.120 5.149.481 9.911.353 Balance as of December 31, 2020

Perubahan nilai wajar efek-efek yang diukur Changes in fair value of securities

pada nilai wajar melalui penghasilan measured at fair value through other

komprehensif lain - setelah pajak tangguhan 2i - - (23.976 ) - - (23.976 ) comprehensive income - net of deferred tax

Laba periode berjalan - - - - 174.565 174.565 Income for the period

Saldo pada tanggal 30 Juni 2021 3.160.093 1.453.275 94.408 30.120 5.324.046 10.061.942 Balance as of June 30, 2021

Saldo pada tanggal 31 Desember 2021 3.160.093 1.453.275 88.438 30.120 5.517.333 10.249.259 Balance as of December 31, 2021

Perubahan nilai wajar efek-efek yang diukur Changes in fair value of securities

pada nilai wajar melalui penghasilan measured at fair value through other

komprehensif lain - setelah pajak tangguhan 2i - - (112.847 ) - - (112.847 ) comprehensive income - net of deferred tax

Laba periode berjalan - - - - 202.323 202.323 Income for the period

Saldo pada tanggal 30 Juni 2022 3.160.093 1.453.275 (24.409) 30.120 5.719.656 10.338.735 Balance as of June 30, 2022

*) Saldo laba yang belum ditentukan penggunaannya termasuk pengukuran kembali kewajiban imbalan pasca-kerja - setelah pajak tangguhan

*) Unappropriated retained earnings includes remeasurement of post-employment benefits obligation- net of deferred tax

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Periode Enam Bulan yang Berakhir pada

Tanggal 30 Juni/

Catatan/

Notes 2022 2021

ARUS KAS DARI CASH FLOWS FROM

AKTIVITAS OPERASI OPERATING ACTIVITIES

Penerimaan bunga 1.123.308 1.229.209 Receipts from interest

Pembayaran bunga (318.500) (474.551) Payments of interest

Pendapatan operasional lainnya 141.978 118.680 Other operating income

Beban tenaga kerja (199.874) (199.683) Personnel expenses

Beban operasional lainnya (198.828) (81.682) Other operating expenses

Beban (pendapatan) lainnya (1.026) 3.192 Other income

Pembayaran pajak penghasilan (94.737) (97.290) Income tax payments

Arus kas operasi Operating cash flows before

sebelum perubahan changesin operating assets

aset dan liabilitas operasi 452.321 497.875 and liabilities

Decrease/(increase) in

Penurunan/(kenaikan) aset operasi: operating assets:

Penempatan pada Bank Placements with

Indonesia dan bank lain Bank Indonesia and other

yang jatuh tempo dalam banks with original maturities

jangka waktu lebih dari 3 bulan of more than 3 months

sejak tanggal perolehan 359 100.000 from acquisition date

Efek-efek yang diukur pada nilai wajar Securities measured at fair

melalui laba rugi 1.130.000 300.000 value through profit or loss

Efek-efek yang diukur melalui Securities measured at

biaya perolehan diamortisasi (12.503) (43.813) amortized cost

Kredit (2.061.795) 453.288 Loans

Tagihan akseptasi (49.833) (245.265) Acceptances receivable

Biaya dibayar dimuka (29.968) (30.954) Prepaid expenses

Aset lain-lain 174.675 121.972 Other assets

(Penurunan)/kenaikan (Decrease)/increase in

liabilitas operasi: operating liabilities:

Liabilitas segera (250.520) (86.738) Liabilities due immediately

Simpanan nasabah (853.403) 2.901.550 Deposits from customers

Simpanan dari bank lain 1.678.763 (889.932) Deposits from other banks

Liabilitas akseptasi 49.833 245.265 Acceptances payable

Utang pajak (5.927) (6.178) Taxes payable

Liabilitas lain-lain (46.102) 6.839 Other liabilities

Kas neto diperoleh dari Net cash provided by

aktivitas operasi 175.900 3.323.909 operating activities

AKTIVITAS INVESTASI INVESTING ACTIVITIES

Receipts from sale of

Penerimaan dari penjualan efek-efek securities measured at

yang diukur pada nilai wajar melalui fair value through other

penghasilan komprehensif lain 273.491 229.315 comprehensive income

Penerimaan dari efek-efek Receipts from matured

yang jatuh tempo 177.525 180.000 securities

Pembelian efek-efek yang Purchases of securities measured

diukur pada nilai wajar melalui at fair value through other

penghasilan komprehensif lain dan comprehensive income and

biaya perolehan yang diamortisasi (417.650) (1.338.597) amortized cost

Perolehan aset tetap 13 (50.767) (180.941) Acquisitions of fixed assets

Hasil penjualan aset tetap 13 50 763 Proceeds from sale of fixed assets

Kas neto digunakan untuk Net cash used in

aktivitas investasi (17.351) (1.109.460) investing activities

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Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes form an integral part of these

Catatan/

Notes 2022 2021

AKTIVITAS PENDANAAN FINANCING ACTIVITIES

Pelunasan efek yang diterbitkan - (720.000) Redemption of issued securities

Pembayaran liabilitas sewa (64.967) (74.726) Payments of lease liabilities

Pelunasan pinjaman yang diterima 39 (52.398) (107.835) Payments of borrowings

Kas neto digunakan untuk Net cash used in

aktivitas pendanaan (117.365) (902.561) financing activities

KENAIKAN NETO NET INCREASE IN

KAS DAN SETARA KAS 41.184 1.311.888 CASH AND CASH EQUIVALENTS

KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS

PADA AWAL PERIODE 4.007.308 3.306.516 AT BEGINNING OF PERIOD

Pengaruh perubahan kurs Effect of foreign exchange

mata uang asing 54.291 54.593 rate changes

KAS DAN SETARA KAS CASH AND CASHEQUIVALENTS

PADA AKHIR PERIODE 4.102.783 4.672.997 AT THE END OF PERIOD

KOMPONEN KAS DAN COMPONENTS OF CASH

SETARA KAS AND CASH EQUIVALENTS

Kas 4 160.404 170.886 Cash

Giro pada Bank Indonesia 5 1.348.282 969.288 Bank Indonesia

Giro pada bank lain 6 303.029 508.148 Current accounts with other banks

Penempatan pada Bank Placements with

Indonesia dan bank lain Bank Indonesia and other

yang jatuh tempo dalam banks with original maturities

jangka waktu 3 bulan atau of 3 months or less

kurang sejak tanggal perolehan 7 2.291.068 3.024.675 from acquisition date

Total 4.102.783 4.672.997 Total

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1. UMUM 1. GENERAL

a. Pendirian dan informasi umum a. Establishment and general information PT Bank KEB Hana Indonesia (“Bank“)

adalah perseroan terbatas yang didirikan di Jakarta berdasarkan akta notaris No. 25 tanggal 27 April 1971 yang dibuat dihadapan Andjar Djarkarsih, pengganti dari Soedjono, Notaris di Jakarta, dengan nama PT Bank Pasar Pagi Madju dan telah disahkan oleh Menteri Kehakiman Republik Indonesia dengan surat keputusan No.Y.A.5/189/25 tanggal 25 Mei 1974. Bank mengubah statusnya menjadi Bank Umum pada tanggal 21 Juli 1989 berdasarkan akta No. 19 yang dibuat dihadapan Jacinta Susanti, S.H., Notaris di Jakarta dan disahkan oleh Menteri Kehakiman Republik Indonesia melalui Surat Keputusan No. C2-8743.HT.01.04.Th.89 tanggal 15 September 1989 serta diumumkan dalam Berita Negara Republik Indonesia No. 89 tanggal 7 November 1989, Tambahan No. 2866.

PT Bank KEB Hana Indonesia (the “Bank”) is a limited liability company established in Jakarta under deed No. 25 dated April 27, 1971 of Andjar Djarkasih, substitutes of Soedjono, Notary in Jakarta, under the name of PT Bank Pasar Pagi Madju and has been approved by the Minister of Justice of the Republic of Indonesia through decision letter No. Y.A.5/189/25 dated May 25, 1974. The Bank changed its status and became a Commercial Bank on July 21,1989 under deed No. 19 of Jacinta Susanti, S.H., Notary in Jakarta and has been approved by the Minister of Justice of the Republic of Indonesia through Decision Letter No. C2-8743.HT.01.04.Th.89 dated September 15, 1989 and was published in State Gazette of the Republic of Indonesia No. 89 dated November 7, 1989, Supplement No. 2866.

Anggaran Dasar Bank selanjutnya mengalami beberapa kali perubahan. Perubahan terakhir dituangkan dalam akta notaris No. 19 tanggal 6 Juni 2022 dari Hannywati Gunawan, S.H.

dan telah diterima oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia melalui surat keputusan No. AHU-AH.01.09- 0018804 tanggal 6 Juni 2022.

The Articles of Association of the Bank have been further amended several times. The last amendment was stated in the notarial deed No. 19 dated June 6, 2022 of Hannywati Gunawan, S.H. and has been received by Minister of Law and Human Rights of the Republic of Indonesia through decision letter No.

AHU-AH.01.09-0018804 dated June 6, 2022.

Bank memperoleh ijin usaha sebagai Bank Umum dari Menteri Keuangan Republik Indonesia melalui Surat Keputusan No.

1306/KMK.013/1989 tanggal 30 November 1989. Bank memperoleh ijin dari Bank Indonesia sebagai pedagang valuta asing melalui surat No. 26/112/UD/Adv tanggal 16 Agustus 1993 sebagaimana telah diperbaharui dengan Surat Keputusan Direktur Perizinan dan Informasi Perbankan Bank Indonesia No. 6/3/KEP.Dir.pip/2004 tanggal 8 Januari 2004.

The Bank obtained its license as a Commercial Bank from the Minister of Finance of the Republic of Indonesia in its Decision Letter No.

1306/KMK.013/1989 dated November 30, 1989.

The Bank obtained a money changer license from Bank Indonesia in its letter No.

26/112/UD/Adv dated August 16, 1993 which was renewed by the Decree of the Director of Banking Licensing and Information of Bank Indonesia No. 6/3/KEP.Dir.pip/2004 dated January 8, 2004.

Berdasarkan Surat Keputusan Deputi Gubernur Bank Indonesia No.

10/6/KEP.DpG/2008 tanggal 2 Mei 2008, Bank memperoleh persetujuan untuk menjadi Bank Devisa.

Pursuant to the Deputy Governor of Bank Indonesia’s Decree No. 10/6/KEP.DpG/2008 dated May 2, 2008, the Bank has obtained an approval to become a Foreign Exchange Bank.

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a. Pendirian dan informasi umum (lanjutan) a. Establishment and general information (continued)

Pada tanggal 13 Desember 2007, Hana Bank, Korea membeli saham Bank dari pemilik saham lama dan menjadi pemegang saham utama. Hal ini dituangkan dalam akta No. 8 tanggal 13 Desember 2007, dibuat dihadapan Linggo Darsono, S.H.

Sehubungan dengan akuisisi Bank oleh Hana Bank, Korea, para pemegang saham telah setuju bahwa seluruh liabilitas di masa depan yang timbul dari transaksi terdahulu Bank akan ditagihkan kepada pemegang saham lama.

On December 13, 2007, Hana Bank, Korea acquired the Bank’s shares from the former shareholders and became the majority shareholder of the Bank under deed No. 8 dated December 13, 2007, made before Linggo Darsono S.H. In relation to Hana Bank, Korea, acquisition of the Bank, the shareholders agreed that any future liabilities that may occur from the Bank’s previous transactions would be claimed from the former shareholders.

Sesuai dengan Anggaran Dasar Bank, ruang lingkup kegiatan Bank adalah menjalankan semua kegiatan bank dan kegiatan jasa keuangan lainnya.

In accordance with the Bank’s Articles of Association, the scope of activities of the Bank is to carry out all banking activities and other financial service activities.

Bank bergerak dalam usaha perbankan komersial dan berkantor pusat di Gedung Mangkuluhur City - Tower One, Jalan Jenderal Gatot Subroto Kav. 1-3, Jakarta Selatan 12930, Indonesia.

The Bank is engaged in commercial banking and is located at Mangkuluhur City - Tower One, Jalan Jenderal Gatot Subroto Kav. 1-3, Jakarta Selatan 12930, Indonesia.

Pada tanggal-tanggal 30 Juni 2022 dan 31 Desember 2021, Bank memiliki kantor cabang, kantor cabang pembantu, kantor kas, dan ATM sebagai berikut (tidak diaudit):

As of June 30, 2022 and December 31, 2021, the Bank has branches, sub-branches, cash offices, and ATMs as follows (unaudited):

30 Juni/ 31 Desember/

June 30, 2022 December 31, 2021

Kantor cabang 16 16 Branches

Kantor cabang pembantu 29 33 Sub-branches

Kantor kas dan ATM 182 216 Cash offices and ATMs

Jumlah karyawan permanen dan kontrak Bank pada tanggal 30 Juni 2022 adalah 972 dan 94 karyawan (31 Desember 2021: 975 dan 16 karyawan) (tidak diaudit).

The Bank has permanent and contractual employees totalling 972 and 94 employees as of June 30, 2022 (December 31, 2021: 975 and 16 employees) (unaudited).

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1. UMUM (lanjutan) 1. GENERAL (continued) b. Susunan pengurus Bank

Susunan Dewan Komisaris dan Direksi Bank pada tanggal-tanggal 30 Juni 2022 dan 31 Desember 2021 adalah sebagai berikut:

b. Composition of the Bank’s management The members of the Bank’s Boards of Commissioners and Directors as of June 30, 2022 and December 31, 2021 are as follows:

June 30, 2022 December 31, 2021

Dewan Komisaris Boards of Commissioners

Komisaris Utama Sungwhan Lee Sungwhan Lee ¹) President Commissioner Komisaris Independen Eka Noor Asmara Eka Noor Asmara Independent Commissioner Komisaris Independen Dino Patti Djalal ⁶) Lisana Irianiwati ²) Independent Commissioner

Direksi Directors

Direktur Utama Jong Jin Park Jong Jin Park President Director

Direktur Kepatuhan & Hukum Bayu Wisnu Wardhana Bayu Wisnu Wardhana Compliance Director

Direktur Keuangan Hang Keun Cho Hang Keun Cho Finance Director

Direktur Kredit Ratna Ningsih Ratna Ningsih Credit Director

Direktur Bisnis Junita Wangsadinata Junita Wangsadinata ³) Business Director Direktur Perbankan Konsumer Anton Hermawan Anton Hermawan ⁴) Consumer Banking Director Direktur Teknologi Informasi Sang Keun Kwak Sang Keun Kwak ⁵) Information Technology Director

1) Diangkat menjadi Komisaris Utama efektif sejak 15 November 2021 setelah mendapat persetujuan Otoritas Jasa Keuangan (OJK) pada 9 Agustus 2021.

2) Masa jabatan berakhir pada Penutupan RUPS Tahunan 3 Juni 2022.

3) Diangkat menjadi Direktur Bisnis efektif sejak 30 Maret 2021 setelah mendapat persetujuan Otoritas Jasa Keuangan (OJK) pada 10 Maret 2021.

4) Diangkat menjadi Direktur Perbankan Konsumer efektif sejak 28 April 2021 setelah mendapat persetujuan Otoritas Jasa Keuangan (OJK) pada 23 April 2021.

5) Diangkat menjadi Direktur Teknologi Informasi efektif sejak 1 Juli 2021 setelah mendapat persetujuan Otoritas Jasa Keuangan (OJK) pada 8 Juni 2021.

6) Diangkat menjadi Komisaris Independen efektif sejak 11 Juli 2022 setelah mendapat persetujuan Otoritas Jasa Keuangan (OJK) pada 6 Juli 2022.

1) Appointed as President Commissioner effective date as of November 15, 2021 after being approved by Financial Service Authority (“OJK”) on August 9, 2021.

2) Term of office expired at the closing of Annual GMS on June 3, 2022.

3) Appointed as Business Director effective date as of March 30, 2021 after being approved by Financial Service Authority (“OJK”) on March 10, 2021.

4) Appointed as Consumer Banking Director effective date as of April 28, 2021 after being approved by Financial Service Authority (“OJK”) on April 23, 2021.

5) Appointed as Information Technology Director effective date as of July 1, 2021 after being approved by Financial Service Authority (“OJK”) on June 8, 2021.

6) Appointed as Independent Commissioner effective date as of July 11, 2022 after being approved by Financial Service Authority (“OJK”) on July 6, 2022.

c. Komite-Komite Bank c. The Bank’s Committees

Susunan Komite-komite Bank pada tanggal- tanggal 30 Juni 2022 dan 31 Desember 2021, adalah sebagai berikut:

The composition of the Bank’s Committees as of June 30, 2022 and December 31, 2021, are as follows:

June 30, 2022 December 31, 2021

Komite Audit Audit Committee

Ketua Dino Patti Djalal ⁸) Lisana Irianiwati ⁷) Chairman

Anggota A Dewantoro Marsono ⁹) A Dewantoro Marsono Member

Anggota Edy Kuntardjo ⁹) Edy Kuntardjo Member

Komite Pemantau Risiko Risk Monitoring Committee

Ketua Eka Noor Asmara ¹⁰) Eka Noor Asmara Chairman

Anggota - Lisana Irianiwati ⁷) Member

Anggota A Dewantoro Marsono ¹⁰) A Dewantoro Marsono Member

Anggota Edy Kuntardjo ¹⁰) Edy Kuntardjo Member

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c. Komite-Komite Bank (lanjutan) c. The Bank’s Committees (continued) Susunan Komite-komite Bank pada tanggal-

tanggal 30 Juni 2022 dan 31 Desember 2021, adalah sebagai berikut: (lanjutan)

The composition of the Bank’s Committees as of June 30, 2022 and December 31, 2021, are as follows: (continued)

Komite Remunerasi Remuneration and

dan Nominasi Nomination Committee

Ketua Eka Noor Asmara ¹¹) Eka Noor Asmara Chairman

Anggota Sungwhan Lee ¹¹) Sungwhan Lee Member

Anggota - Lisana Irianiwati ⁷) Member

Anggota Sumia ¹¹) Sumia Member

7) Masa jabatan berakhir pada penutupan RUPS Tahunan 3 Juni 2022.

8) Diangkat berdasarkan Surat Keputusan Direksi No.

34/079/DIR/SK tanggal 11 Juli 2022.

9) Diangkat kembali berdasarkan Surat Keputusan Direksi No. 34/079/DIR/SK tanggal 11 Juli 2022.

10) Diangkat kembali berdasarkan Surat Keputusan Direksi No. 34/060A/DIR/SK tanggal 3 Juni 2022.

11) Diangkat kembali berdasarkan Surat Keputusan Direksi No. 34/060B/DIR/SK tanggal 3 Juni 2022.

7) Term of office expired at the closing of Annual GMS on June 3, 2022.

8) Appointed based on The Board of Directors’ Decree No.

34/079/DIR/SK dated July 11, 2022.

9) Reappointed based on The Board of Directors’ Decree No. 34/079/DIR/SK dated July 11, 2022.

10) Reappointed based on The Board of Directors’ Decree No. 34/060A/DIR/SK dated June 3, 2022.

11) Reappointed based on The Board of Directors’ Decree No. 34/060B/DIR/SK dated June 3, 2022.

Kepala divisi audit internal Bank pada

tanggal-tanggal 30 Juni 2022 dan 31 Desember 2021 adalah Mifta Chul Chaq

Mahfoed.

The head of internal audit division of the Bank as of June 30, 2022 and December 31, 2021 is Mifta Chul Chaq Mahfoed.

Berdasarkan Surat Keputusan Direksi Bank No. 28/071A/DIR/SK tanggal 1 Agustus 2016, Bank menunjuk Bayu Wisnu Wardhana sebagai sekretaris perusahaan Bank.

Based on Decree of the Bank’s Directors No.

28/071A/DIR/SK dated August 1, 2016, the Bank appointed Bayu Wisnu Wardhana as Bank’s corporate secretary.

d. Penggabungan usaha d. Merger

Pada tanggal 12 Juli 2013, pemegang saham Bank, melalui Rapat Umum Pemegang Saham Luar Biasa berdasarkan akta notaris No. 6 tanggal 12 Juli 2013 yang dibuat oleh Refizal, S.H., M.Hum., menyetujui penggabungan PT Bank KEB Indonesia (“KEBI”) ke dalam Bank Hana.

On July 12, 2013, the Shareholders of the Bank, through the Extraordinary General Meeting of Shareholders’ based on the notarial deed No. 6 dated July 12, 2013 of Refizal, S.H., M.Hum., approved the merger of PT Bank KEB Indonesia (“KEBI”) to the Bank Hana.

Berdasarkan Rapat Umum Pemegang Saham Luar Biasa KEBI yang secara formal dimuat dalam akta notaris yang dibuat oleh Masneri, S.H. tanggal 12 Juli 2013, pemegang saham KEBI menyetujui rencana penggabungan KEBI ke dalam Bank Hana, dimana KEBI merupakan pihak yang menggabungkan diri ke dalam Bank Hana, dan Bank Hana menjadi bank yang menerima penggabungan (surviving bank).

Based on Extraordinary General Meeting of Shareholders’ of KEBI which was formally covered in the notarial deed of Masneri, S.H.

dated July 12, 2013, the shareholders of KEBI approved the merger plan of KEBI into the Bank Hana, whereby KEBI would then become dissolving bank, while the Bank Hana would become the surviving bank.

Berdasarkan akta penggabungan tersebut, pemegang saham antara lain telah menyetujui hal-hal sebagai berikut:

- Seluruh aktivitas, kegiatan usaha, operasional usaha, tagihan-tagihan, karyawan, aktiva, dan pasiva KEBI karena

Based on the merger deed, the Bank’s shareholders have approved, among others, the following:

- All activities, business activities, operational business, receivables, employees, assets, and liabilities of KEBI by law are transferred

(17)

- KEBI bubar karena hukum tanpa proses likuidasi;

- KEBI is by law discontinued without liquidation process;

1. UMUM (lanjutan) 1. GENERAL (continued)

d. Penggabungan usaha (lanjutan) d. Merger (continued) Berdasarkan akta penggabungan tersebut,

pemegang saham antara lain telah menyetujui hal-hal sebagai berikut: (lanjutan)

- Tanggal 10 Maret 2014 telah dilaksanakan merger operasional;

- Nama bank hasil merger adalah PT Bank KEB Hana Indonesia dan penggunaan nama Bank hasil merger telah disetujui oleh Otoritas Jasa Keuangan (“OJK”).

Based on the merger deed, the Bank’s shareholders have approved, among others, the following: (continued)

- Operational merger has been conducted on March 10, 2014;

- The name of the merged banks will be PT Bank KEB Hana Indonesia and it has been approved by Financial Service Authority (“OJK”).

Komposisi pemegang saham akan berubah sesuai dengan rancangan penggabungan usaha.

Shareholders composition would be changed in accordance with the merger plan.

Pada tanggal 11 Februari 2014, Dewan Komisioner OJK mengeluarkan Keputusan Dewan Komisioner OJK No. 6/KDK.03/2014 tentang pemberian ijin penggabungan usaha (merger) KEBI kedalam Bank. Keputusan tersebut mulai berlaku sejak tanggal 20 Februari 2014, setelah adanya persetujuan perubahan Anggaran Dasar oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia melalui surat keputusan No. AHU-07262.AH.01.02 Tahun 2014 tanggal 20 Februari 2014. Penggabungan usaha efektif dilakukan pada tanggal 20 Februari 2014 sebagaimana disetujui oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia.

On February 11, 2014, the Board of Commissioners of OJK issued a Decree of the Board of Commissioners of OJK No.

6/KDK.03/2014 regarding the approval of merger of KEBI into the Bank. The decision prevails starting February 20, 2014, after the amendment of Articles of Association of the Bank was approved by the Minister of Laws and Human Rights of the Republic of Indonesia through decision letter No. AHU-07262.AH.01.02.Year 2014 dated February 20, 2014. The merger became effective on February 20, 2014 as approved by the Minister of Laws and Human Rights of the Republic of Indonesia.

Terhitung sejak berlakunya keputusan Dewan Komisioner OJK, maka ijin usaha KEBI sebagai bank umum dinyatakan tidak berlaku lagi sehingga seluruh hak dan kewajiban KEBI beralih karena hukum kepada Bank terhitung sejak penggabungan usaha mulai berlaku. Hal lain yang juga diatur adalah pemberian ijin kepada kantor eks KEBI sebagai kantor Bank.

Commencing from the enactment of the Decree of the Board of Commissioners of OJK, KEBI’s license as commercial bank was no longer valid, therefore all rights and obligations of KEBI were legally transferred to the Bank since the merger prevailed. Other matter set up was the granting permission of ex KEBI’s office as the Bank’s office.

Sehubungan dengan penggabungan usaha tersebut, seluruh karyawan KEBI diputus hubungan kerjanya dengan KEBI dan KEBI membayarkan seluruh kewajiban imbalan pasca-kerja kepada seluruh karyawannya sebesar Rp7.201 pada tanggal 21 Februari 2014. Pinjaman perorangan yang diberikan kepada karyawan KEBI untuk keperluan pribadi, pembelian kendaraan, dan pembelian

In relation to the merger, all employees of KEBI were terminated and KEBI paid all post- employment benefit obligations to all employees amounting to Rp7,201 on February 21, 2014.

Personal loans of KEBI’s employees for personal needs, vehicle loans, and housing loans were settled on the termination of employment. The Bank, then, re-employs those employees with years of service starting from zero.

(18)

d. Penggabungan usaha (lanjutan) d. Merger (continued) Sebelum tanggal efektif penggabungan

usaha, Bank dan KEBI dimiliki secara mayoritas masing-masing oleh Hana Bank, Seoul dan Korean Exchange Bank, Seoul, dimana entitas induknya adalah Hana Financial Group. Oleh karena itu, penggabungan usaha ini merupakan kombinasi bisnis entitas sepengendali dan diperlakukan berdasarkan metode penyatuan kepemilikan sesuai Pernyataan Standar Akuntansi Keuangan (“PSAK”) No. 38 (Revisi 2012), “Kombinasi Bisnis Entitas Sepengendali”.

Prior to the effective date of the merger, the Bank and KEBI were majority-owned by Hana Bank, Seoul and Korean Exchange Bank, Seoul, respectively, whose parent entity is Hana Financial Group. Therefore, the merger constitutes a common control business combination and was accounted for under the pooling-of-interests method in accordance with Statement of Financial Accounting Standards (“SFAS”) No. 38 (Revised 2012), “Common Control Business Combination”.

2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

a. Dasar penyajian laporan keuangan a. Basis of preparation of the financial statements

Pernyataan kepatuhan Statement of compliance

Laporan keuangan Bank telah disusun sesuai dengan Standar Akuntansi Keuangan di Indonesia dan peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan (“BAPEPAM-LK”, yang fungsinya dialihkan kepada Otoritas Jasa Keuangan (“OJK”) sejak tanggal 1 Januari 2013) No. VIII.G.7 yang merupakan Lampiran Keputusan Ketua BAPEPAM-LK No. KEP-347/BL/2012 tanggal 25 Juni 2012 tentang “Penyajian dan Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik”.

The financial statements were prepared in accordance with Indonesian Financial Accounting Standards and the Capital Market and Financial Institutions Supervisory Agency (“BAPEPAM-LK”, which function has been transferred to Financial Service Authority (“OJK”) starting January 1, 2013) rule No. VIII.G.7, Appendix of the Decree of the Chairman of the BAPEPAM-LK No. KEP-347/BL/2012 dated June 25, 2012 regarding “Financial Statements Presentation and Disclosure of the Issuer or Public Company”.

Dasar penyusunan laporan keuangan Bank, kecuali untuk laporan arus kas, adalah dasar akrual. Mata uang pelaporan yang digunakan untuk penyusunan laporan keuangan adalah mata uang Rupiah (Rp), yang merupakan mata uang fungsional Bank. Laporan keuangan Bank disusun berdasarkan nilai historis, kecuali beberapa akun tertentu disusun berdasarkan pengukuran lain sebagaimana diuraikan dalam kebijakan akuntansi masing-masing akun tersebut.

The financial statements, except for the statement of cash flows, have been prepared under the accrual basis of accounting. The presentation currency used in the financial statements is the Indonesian Rupiah (Rp), which is the Bank’s functional currency. The Bank’s financial statements have been prepared on a historical cost basis, except for certain accounts which are measured on the basis described in the related accounting policies.

Laporan arus kas disusun dengan menggunakan metode langsung dengan mengelompokkan arus kas atas dasar aktivitas operasi, investasi, dan pendanaan.

Kas dan setara kas terdiri dari kas, giro pada Bank Indonesia, giro pada bank lain, dan penempatan Bank Indonesia dan bank lain, yang jatuh tempo dalam waktu 3 (tiga) bulan sejak tanggal perolehan, sepanjang tidak digunakan sebagai jaminan atas pinjaman

The statement of cash flows have been prepared using the direct method and has been classified into operating, investing, and financing activities.

Cash and cash equivalents consists of cash, current accounts with Bank Indonesia, current accounts with other banks, and placements with Bank Indonesia and other banks maturing within 3 (three) months or less from the acquisition date, provided they are not used as collaterals for borrowings nor restricted.

(19)

2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan)

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

b. Transaksi dan penjabaran laporan keuangan dalam mata uang asing

b. Foreign currency transactions and translation

Bank menyelenggarakan catatan akuntansinya dalam Rupiah. Transaksi- transaksi selama tahun berjalan dalam mata uang asing dicatat dengan kurs yang berlaku pada saat terjadinya transaksi. Pada tanggal laporan posisi keuangan, aset dan liabilitas moneter dalam mata uang asing dijabarkan ke dalam mata uang Rupiah dengan menggunakan kurs laporan (penutupan) yang diterapkan oleh Bank Indonesia berdasarkan kurs spot Reuters pada pukul 16.00 WIB (Waktu Indonesia Barat) yang berlaku pada tanggal tersebut.

The Bank maintained its accounting records in Indonesian Rupiah. Transactions during the current year involving foreign currencies were recorded at the rates of exchange prevailing at the time the transactions are made. At the statement of financial position date, monetary assets and liabilities in foreign currencies are converted into Rupiah using the reporting (closing) rate determined by Bank Indonesia based on the Reuters spot rate at 16.00 WIB (Western Indonesia Time) prevailing at that date.

Keuntungan dan kerugian selisih kurs yang timbul dari transaksi dalam mata uang asing dan dari penjabaran aset dan liabilitas moneter dalam mata uang asing diakui pada laporan laba rugi dan penghasilan komprehensif lain.

Exchange gains and losses arising on transactions in foreign currencies and from the translation of foreign currency monetary assets and liabilities are recognized in the statement of profit or loss and other comprehensive income.

Selisih penjabaran mata uang asing atas efek utang dan aset moneter keuangan lain yang diukur berdasarkan nilai wajar dicatat sebagai bagian dari keuntungan dan kerugian selisih kurs.

Translation differences on debt securities and other monetary financial assets measured at fair value are included in foreign exchange gains and losses.

Pada tanggal-tanggal 30 Juni 2022 and 31 Desember 2021, kurs mata uang asing yang digunakan adalah sebagai berikut (nilai penuh):

As of June 30, 2022 and December 31, 2021, the exchange rates used are as follows (full amount):

June 30, 2022 December 31, 2021

Dolar Amerika Serikat 14.897,50 14.252,50 United States Dollar

Dolar Australia 10.250,97 10.346,61 Australian Dollar

Dolar Hong Kong 1.898,77 1.828,03 Hong Kong Dollar

Dolar Singapura 10.711,08 10.554,67 Singapore Dollar

Euro Eropa 15.560,44 16.112,46 European Euro

Pound Sterling Inggris 18.070,67 19.250,86 Great Britain Pound Sterling

Won Korea 11,48 11,98 Korean Won

Yen Jepang 109,37 123,77 Japanese Yen

Yuan China 2.225,50 2.236,50 China Yuan

(20)

c. Transaksi dengan pihak-pihak berelasi c. Transactions with related parties Dalam menjalankan usahanya, Bank

melakukan transaksi dengan pihak-pihak berelasi seperti yang didefinisikan dalam Pernyataan Standar Akuntansi Keuangan (PSAK) No. 7 (Revisi 2010), “Pengungkapan Pihak-Pihak Berelasi”. PSAK ini mensyaratkan pengungkapan hubungan dengan pihak berelasi, transaksi dan saldo pihak-pihak berelasi, termasuk komitmen, dalam laporan keuangan Bank.

In the normal course of its business, the Bank enters into transactions with related parties which are defined under Statement of Financial Accounting Standards (SFAS) No. 7 (Revised 2010), “Related Party Disclosures”. This SFAS requires the disclosures of related party relationship, transactions, and balances with related parties, including commitments, in the Bank’s financial statements.

Pihak berelasi adalah orang atau entitas yang terkait dengan entitas pelapor:

A related party is a person or an entity that is related to the reporting entity:

a) Orang atau anggota keluarga dekatnya mempunyai relasi dengan entitas pelapor jika orang tersebut: i. Memiliki pengendalian atau pengendalian bersama atas entitas pelapor; ii. Memiliki pengaruh signifikan atas entitas pelapor; atau iii.

Merupakan personil manajemen kunci entitas pelapor atau entitas induk dari entitas pelapor.

a) A person or a close member of that person’s family is related to a reporting entity if that person: i. Has control or joint control over the reporting entity; ii. Has significant influence over the reporting entity; or iii. Is a member of the key management personnel of the reporting entity or of a parent of the reporting entity.

b) Suatu entitas berelasi dengan entitas pelapor jika memenuhi salah satu hal berikut:

b) An entity is related to the reporting entity if any of the following conditions applies:

i. Entitas dan entitas pelapor adalah anggota dari kelompok usaha yang sama (artinya entitas induk, entitas anak, dan sesame entitas anak saling berelasi dengan lainnya);

i. The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others);

ii. Satu entitas adalah entitas asosiasi atau ventura bersama dari entitas lain (atau entitas asosiasi atau ventura bersama yang merupakan anggota suatu kelompok usaha, dimana entitas lain tersebut adalah anggotanya);

ii. One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member);

iii. Kedua entitas tersebut adalah ventura bersama dari pihak ketiga yang sama;

iii. Both entities are joint ventures of the same third party;

iv. Satu entitas adalah ventura bersama dari entitas ketiga dan entitas yang lain adalah entitas asosiasi dari entitas ketiga;

iv. One entity is a joint venture of a third entity and the orther entity is an associate of the third entity;

v. Entitas tersebut adalah suatu program imbalan pascakerja untuk imbalan kerja dari salah satu entitas pelapor atu entitas yang terkait dengan entitas pelapor. Jika entitas pelapor adalah entitas yang menyelenggarakan program tersebut, maka entitas sponsor juga berelasi dengan entitas pelapor;

v. The entity is post-employment benefit plan for the benefit of employees of either the reporting entity, or an entity related to the reporting entity. If the reporting entity in itself such a plan, the sponsoring employers are also related to the reporting entity;

(21)

2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan)

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

c. Transaksi dengan pihak-pihak berelasi (lanjutan)

c. Transactions with related parties (continued)

vi. Entitas yang dikendalikan atau dikendalikan bersama oleh orang yang diidentifikasi dalam huruf (a);

vi. The entity is controlled or jointly controlled by a person identified in (a);

vii. Orang yang diidentifikasi dalam huruf (a) (i) memiliki pengaruh signifikan atas entitas atau merupakan personil manajemen kunci entitas (atau entitas induk dari entitas); atau

vii. A person identified in (a) (i) has significant influence over the entity or is a member of the key management personnel of the entity (or a parent of the entity); or.

viii. Entitas atau anggota dari kelompok yang mana entitas merupakan bagian dari kelompok tersebut, menyediakan jasa personil manajemen kunci kepada entitas pelapor atau kepada entitas induk dari entitas pelapor;

viii. The entity or any members of a group of which it is part, provides key management personel service to the reporting entity or the parent of the reporting entity.

Seluruh transaksi dan saldo yang signifikan dengan pihak berelasi diungkapkan dalam Catatan 29.

All significant transactions and balances with related parties are disclosed in Note 29..

d. Aset dan liabilitas keuangan d. Financial assets and liabilities

Instrumen Keuangan Klasifikasi/Classification Financial Instruments

Aset keuangan: Financial assets:

Kas

Biaya perolehan diamortisasi/

Amortized cost Cash

Biaya perolehan diamortisasi/ Current accounts with Bank

Giro pada Bank Indonesia Amortized cost Indonesia

Giro pada bank lain

Amortized cost Current accounts with other banks

Penempatan pada Bank Biaya perolehan diamortisasi/ Placements with Bank

Indonesia dan bank lain Amortized cost Indonesia and other banks

Efek-efek

Nilai wajar melalui laba rugi, nilai wajar melalui penghasilan komprehensif lain,

dan biaya perolehan diamortisasi/

Fair value through profit or loss, fair value through other comprehensive

income, and amortized cost Securities

Tagihan derivatif

Nilai wajar melalui laba rugi/

Fair value through profit or loss Derivatives receivable

Kredit

Amortized cost Loans

Tagihan akseptasi

Amortized cost Acceptances receivable

Aset lain-lain (bunga masih akan diterima, setoran jaminan, tagihan

Other assets (interest receivable, guarantee deposit, letters of credit

(22)

d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)

Instrumen Keuangan Klasifikasi/Classification Financial Instruments

Liabilitas keuangan: Financial liabilities:

Liabilitas segera

Liabilitas yang diukur pada biaya perolehan

diamortisasi/Liabilities measured at amortized cost Liabilities due immediately

Simpanan nasabah

diamortisasi/Liabilities measured at amortized cost Deposits from customers

Simpanan dari bank lain

diamortisasi/Liabilities measured at amortized cost Deposits from other banks

Liabilitas derivatif

Nilai wajar melalui laba rugi/

Fair value through profit or loss Derivatives payable Liabilitas akseptasi

diamortisasi/Liabilities measured at amortized cost Acceptances payable

Pinjaman yang diterima

diamortisasi/Liabilities measured at amortized cost Borrowings Surat berharga yang Liabilitas yang diukur pada biaya perolehan

diterbitkan diamortisasi/Liabilities measured at amortized cost Securities issued

Liabilitas lain-lain

diamortisasi/Liabilities measured at amortized cost Other liabilities

Aset keuangan (selain dari investasi pada sukuk)

Financial assets (other than investment in sukuk)

Bank mengklasifikasikan aset keuangannya berdasarkan kategori berikut pada saat pengakuan awal:

 Aset keuangan yang diukur pada nilai wajar melalui laba rugi;

 Aset keuangan yang diukur pada nilai wajar melalui penghasilan komprehensif lain;

 Aset keuangan yang diukur pada biaya perolehan diamortisasi.

The Bank classifies its financial assets in the following categories at initial recognition:

 Financial assets measured at fair value through profit or loss;

 Financial assets measured at fair value through other comprehensive income;

 Financial assets measured at amortized cost.

Aset keuangan diklasifikasikan ke dalam salah satu dari kategori ini berdasarkan model bisnis dimana aset keuangan tersebut dimiliki serta karakteristik arus kas kontraktualnya. Model bisnis merefleksikan bagaimana kelompok aset keuangan dikelola untuk mencapai tujuan bisnis tertentu.

Financial assets are classified into one of these categories based on the business model within which they are held, and their contractual cash flow characteristics. The business model reflects how a group of financial assets is managed to achieve a particular business objective.