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Risk and Performance-Related Remuneration Risk-related remuneration

Dalam dokumen Good Corporate Governance (Halaman 104-110)

Main Risks of Remuneration Implementation

In determining the remuneration strategy, particularly the Variable Remuneration policy, BCA considers the main risks (key risks), namely credit risk and operational risk. Credit risk and operational risk have become BCA’s main risks in 2022 and in previous years. This is because credit risk and operational risk are inherent in the types of transactions and businesses that are most significant in generating profit, and the decisions that are taken have a major impact on BCA’s business.

The Impact of Main Risks on Remuneration

The determination of the main risk types will influence the determination of Key Performance Indicators (KPI) and the provision of Variable Remuneration.

Performance appraisal related Remuneration

Performance Appraisal Indicators in Determining the Remuneration of Members of the Board of Directors

The following are the indicators used to determine remuneration for members of the Board of Directors:

• Work performance of each individual member of the Board of Directors;

• BCA’s financial performance and fulfillment of reserves as referred to in Limited Liability Company Law No. 40 of 2007;

• Industry benchmarks;

• Position equality within BCA and at several comparable banks, including in terms of assets and characteristics;

• Consideration of BCA’s long-term goals and strategies;

• Future risks that may result in BCA losses

Performance Appraisal Indicators in Determining Remuneration of Members of the Board of Commissioners

The following are the indicators used to determine remuneration for members of the Board of Commissioners:

• Supervising and advising the Board of Directors on:

- The Company’s key strategies and plans.

- The integrity of the Company’s financial reports.

- Internal control and risk management system.

- Good corporate governance.

• Providing approval for the Board of Directors’ decisions in accordance with the laws and regulations/BCA’s Articles of Association

Performance Appraisal Indicators in Determining Employee Remuneration BCA’s performance appraisal system is carried out as objectively as possible and oriented towards employee development:

1. Performance appraisals focus on employees’ work performance and demonstration of the company’s core values, where:

• Employee achievement is the result of the work and achievement of employees against staffing goals/targets.

• Demonstration of Core Values is a demonstration of the behavior shown by employees in carrying out their duties and responsibilities, which reflects the main values of the company.

2. The performance appraisal results, combined with the employee competency assessment, serve as a reference for determining the direction of employee development.

The Impacts of BCA Performance, Work Unit Performance, and Individual Performance on Remuneration

The amount of remuneration, particularly those that are variable in nature, and individual performance are reviewed once a year. Individual performance appraisal results serve as the foundation for company appreciation in the form of bonuses, promotions, rank reviews, and wage/salary increases.

The performance agreed upon at the start of the year is used to appraise target. Bonuses are awarded based on individual performance appraisals, as specified in Decision Letters and Circular Letters. To assess the achievement of quantitative business/work goals, assessment guidelines such as exceeding the target (> 110%), achieving the target (100-110%), or achieving some of the target (80-99%) are used.

Risk and Performance Related Remuneration Adjustment 1. Deferred Variable Remuneration

For Material Risk Takers (MRT), in this case the entire Board of Directors and Board of Commissioners, 17% of the tantiem is deferred and paid proportion in cash and shares, as follows:

a. 7% in cash;

b. 10% in shares, which will be locked up during the deferral period.

Specifically for Independent Commissioners, all deferred tantiem are in form of cash.

2. Deferred Payment (Malus) or Withdrawal (Clawback)

Under certain conditions, tantiem that have been paid to Material Risk Takers (MRT) in cash or shares can be withdrawn.

3. Period of Deferral

The period of deferral is 3 (three) years from the first time that variable remuneration is paid. The deferral period is the same

1. Procedures for Determining Remuneration for the Board of Commissioners and the Board of Directors

The remuneration for the Board of Commissioners and the Board of Directors of BCA is determined based on the procedures, structure, and indicators outlined in the Articles of Association of BCA and the Commissioner’s Decree No. 060/SK/KOM/2018 dated April 3, 2018 concerning Remuneration Policy for Directors and the Board of Commissioners, as amended by Commissioner Decree No.035/SK/KOM/2022 dated March 16, 2022 concerning Changes to Remuneration Policy for Directors and Board of Commissioners, in accordance with provisions on:

a. OJK Regulation No. 45/POJK.03/2015 concerning Implementation of Governance in Remuneration for Commercial Banks.

b. OJK Regulation No. 55/POJK.03/2016 concerning Implementation of Governance for Commercial Banks.

c. OJK Circular Letter No. 40/SEOJK.03/2016 concerning the Implementation of Governance in the Provision of Remuneration for Commercial Banks.

A. Remuneration Proposal and Determination Scheme

Determination of remuneration for members of the Board of Commissioners and Board of Directors in accordance with the resolutions of the GMS RNC informed the

Council Commissioner of the evaluation

results and remuneration policy

recommendations for the Board of Commissioners and Directors to be submitted to the GMS.

The GMS determines the remuneration for members of the Board of Commissioners and the Board of Directors The Board of

Commissioners proposes the determination of remuneration to the

GMS

Based on the decision of the BCA Annual General Meeting of Shareholders in 2022, power and authority have been delegated to:

a. The Board of Commissioners determines the amount of salary and other benefits for members of the Board of Directors, considering the recommendations of the Remuneration and Nomination Committee (RNC);

b. The BCA Majority Shareholders determine the amount of salary and other benefits to be paid to members of the Board of Commissioners.

c. BCA’s majority shareholders will decide how tantiem will be distributed to members of the BCA’s Board of Commissioners and Board of Directors.

B. Remuneration for the Board of Commissioners

Board of Commissioners Remuneration Structure

The Board of Commissioners’ remuneration package and facilities include the remuneration structure and details of the nominal amount, as shown in the table below:

Type of Remuneration and Facilities

Total Received in 1 (one) year

2022 2021

People In million Rp People In million Rp Salary, bonuses, regular allowances,

tantiem and other facilities in non-natura form

5 145,668 5 156,560

Other facilities in form of natura (housing, health insurance, etc.) which:

1. Can be possessed - - - -

2. Cannot be possessed - - - -

Total 5 145,668 5 156,560

The remuneration package is grouped according to the level of income received by members of the Board of Commissioners in 1 (one) year, as shown in the table below:

Total Remuneration per Person in 1 (one) Year *) Total Received in 1 (one) year

2022 2021

Above Rp2 billion 5 5

Above Rp1 billion up to Rp2 billion - -

Above Rp500 million up to Rp1 billion - -

Below Rp500 million - -

Description:

*) Received in cash

C. Remuneration for the Board of Directors

The Board of Directors Remuneration Structure

The Board of Directors’ remuneration package and facilities include the remuneration structure and details of the nominal amount, as shown in the table below:

Type of Remuneration and Facilities

Total received in 1 (one) year

2022 2021

People In million Rp People In million Rp Salary, bonuses, regular allowances,

tantiem and other facilities in non-natura form

12*) 504,547 12 496,055

Other facilities in form of natura (housing, health insurance, etc.) which:

1. Can be possessed - - - -

2. Cannot be possessed - - - -

Total 12 504,547 12 496,055

Description:

*) Mr. Suwignyo Budiman terms of office ended on 30 April 2022. Mr. Antonius Widodo Mulyono serves as Director based on OJK Letter No. 9/

KDK.03/2022 dated 22 April 2022 and effective since 9 May 2022.

The remuneration package is grouped according to the level of income received by the Board of Directors in 1 (one) year, as shown in the table below:

Total Remuneration per Person in 1 (one) Year *) Total Received in 1 (one) year

2022 2021

Above Rp2 billion 12**) 12

Above Rp1 billion up to Rp2 billion - -

Above Rp500 million up to Rp1 billion - -

Below Rp500 million - -

Description:

*) Received in cash

**) Mr. Suwignyo Budiman terms of office ended on 30 April 2022. Mr. Antonius Widodo Mulyono serves as Director based on OJK Letter No. 9/

KDK.03/2022 dated 22 April 2022 and effective since 9 May 2022.

2. Variable Remuneration

Variable remuneration consists of cash and shares.

Shares in the form of extra bonuses were used to purchase PT Bank Central Asia Tbk (BBCA) shares.

The extra bonuses used to purchase BBCA shares are then held (locked up) for 3 (three) years after the bonus is distributed.

The purposes of giving the extra bonus for purchasing BBCA shares are:

• As a reward for employee contributions throughout the performance years

• Fostering a sense of belonging among employees, which is expected to have a positive impact on increasing employee engagement with the company;

• Increasing the productivity of employees;

• Creating harmony among employees, management, and shareholders to improve company performance.

The provision of variable remuneration, namely budget bonuses (cash and shares), is differentiated based on position level:

1. Board of Directors and Board of Commissioners;

2. Echelon employees S1-S3;

3. Echelon employees S4-S8.

The consideration that underpins the disparity in remuneration is the impact of position on company performance achievement, so that the higher the level of position, the greater the bonus budget.

Number of Board of Commissioners, Board of Directors and Employees Who Receive Variable Remuneration The number of Board of Directors, Board of Commissioners, and employees who receive variable remuneration for 1 (one) year and the total amount are as follows:

Year

Total Variable Remuneration in 1 (one) Year

Board of Commissioners Board of Directors Employee

People Million (Rp) People Million (Rp) People Million (Rp)

2022 5 94,000 11*) 340,000 22,309 1,893,433

2021 5 83,690 10**) 296,700 23,468 1,864,847

Description:

*) Mr. Suwignyo Budiman terms of office ended on 30 April 2022. Mr. Antonius Widodo Mulyono serves as Director based on OJK Letter No. 9/KDK.03/2022 dated 22 April 2022 and effective since 9 May 2022.

**) Mr. Henry Koenaifi and Mr. Erwan Yuris Ang terms of office ended at the AGMS on 29 March 2021. Mr. Frengky Chandra Kusuma serves as Director based on OJK Letter No. 39/KDK.03/2021 dated April 26, 2021 and Mr. John Kosasih serves as Director based on OJK Letter No.40/KDK.03/2021 dated April 26, 2021.

Shares Option received by the Board of Directors, Board of Commissioners and Executive Officers

There are no share options received by the Board of Directors, Board of Commissioners and Executive Officers in 2022.

Unconditionally Guaranteed Variable Remuneration for Board of Commissioners, Board of Directors, and/or Employee Candidates

During the first 1 (one) year of employment, there is no variable remuneration guaranteed unconditionally by BCA to candidates for the Board of Directors, the Board of Commissioners, and/or employees.

Deferred Variable Remuneration for MRT (for all members of the Board of Commissioners and Board of Directors) The total deferred variable remuneration is Rp47,956,600,000.00, comprised of cash and/or BCA shares or share- based instruments, and has been applied for payment in 2022, with the following details:

1. In cash : Rp26,149,100,000.00 2. In the form of shares : Rp21,807,500,000.00

3. Application of BCA’s Remuneration for the MRT (for all members of the Board of Commissioners and Board of Directors)

Total Remuneration Given in 1 (one) Year

Details of the amount of remuneration given in 1 (one) year include the following:

1. Fixed and variable remuneration;

2. Deferred and non-deferred remuneration; and

3. Forms of remuneration provided in cash and/or shares or share-based instruments issued by BCA.

As describe in the table below.

A. Fixed Remuneration *) 2022 2021

1. Cash 216,215 272,225

2. Shares/share-based instruments issued by BCA - -

B. Variable Remuneration *)

2022 2021

DeferredNot Deferred Not

Deferred Deferred

1. Cash 386,043 26,149 340,450 19,320

2. Shares/share-based instruments

issued by BCA **) - 21,808 - 20,620

Description:

*) Expressed in millions of Rupiah

**) Shares are locked up for 3 years

Quantitative Information

Quantitative information regarding the total remaining deferred remuneration, both those exposed to implicit and explicit adjustments, the total remuneration reduction caused by explicit adjustments during the reporting period, and the total remuneration reduction due to implicit adjustments during the reporting period, is as follows:

Total Variable Remuneration

2022 2021

Deferred Shares

Total Deductions During the Reporting Period

Deferred Shares

Total Deductions During the Reporting Period Due to

Explicit Adjustment

(A)

Due to Implicit Adjustment

(B)

Total (A)+(B)

Due to Explicit Adjustment

(A)

Due to Implicit Adjustment

(B)

Total (A)+(B) 1. Cash (In million

rupiah) - - - - - - - -

2. Shares/

share-based instrument issued by BCA (in shares and nominal million Rupiah, which is conversion of these shares)

2,705,381

Shares - - - 642,320

Shares **) - - -

Description:

*) After stock split with a ratio of 1:5

**) Before stock split with a ratio of 1:5

4. Paid Salary and Severance Ratio Data

Highest and Lowest Salary Ratio, which Include:

Salary Ratio 2022 2021

The highest and lowest employee salary ratio 26.39 24.55

The highest and lowest Board of Directors’ salary ratio 2.85 2.89 The highest and lowest Board of Commissioners’ salary ratio 1.52 1.52 The highest Board of Directors’ salary and the highest employees’ salary

ratio 9.36 9.81

The ratio of the annual compensation of the President Director and the median/mean of the annual compensation of all employees (except the President Director)

110.98 106.30

Number of Employees Affected by Termination of Employment and Total Nominal Severance Paid

The number of employees affected by termination of employment due to reaching retirement age, applying for early retirement, or at their own request, and the total nominal severance paid, is as shown in the table below:

Severance Nominal Amount paid per Person in 1 (one) year

Number of Employee

2022 2021

Above Rp1 billion 272 people 339 people

Above Rp500 million up to Rp1 billion 474 people 642 people

Below Rp500 million 632 people 523 people

BOARD OF COMMISSIONERS

Dalam dokumen Good Corporate Governance (Halaman 104-110)