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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
508 PT Bank Mandiri (Persero) Tbk.
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
CORPORATE
GOVERNANCE
Bank Mandiri strives to make a concerted effort to further
enhance the execution of corporate governance
in 2023 by adopting an integrated perspective that
connects financial reporting and sustainability. This will
enable the Bank to create long-term sustainability value,
increase its contribution to the national economy, and
foster a more favorable business environment.
ANNUAL REPORT 2023 509
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
GCG
AWARDS 2023
GCG rating by The Indonesian Institute for Corporate
Directorship (IICD) in the 14 th IICD Corporate
Gover nance Conference and Awards 2023,
Bank Mandiri received an award in
“Best Overall”.
In 2023, Bank Mandiri has successfully maintained the
title of “The Most Trusted” for 17 (seventeen)
consecutive times in the Bank’s participation in the
ranking of the Corporate Governance Perception Index
(CGPI) program organized by The Institute Indonesian for
Corporate Governance (IICG).
In 2023, 3 (three) Entities in the Bank Mandiri Financial
Conglomeration received “The Most Trusted” rating,
4 (four) Entities received the “Trusted” rating, and 1
(one)Sub-Subsidiary received “trusted” rating in the
Corporate Governance Perception Index (CGPI) ranking.
510 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
CORPORATE
GOVERNANCE PRACTICES
As the largest bank in Indonesia by so that the information provided is
Bank Mandiri strives to market capitalization, Bank Mandiri consistent, comparable, reliable,
make a concerted effort to strives to drive sustainability value assured, and able to provide a clear
further enhance the execution creation through an integrated picture to all stakeholders of the Bank’s
of corporate governance in mindset that connects financial and ability to create sustainable value over
2023 by adopting an integrated sustainability data, processes and time.
perspective that connects analysis. Bank Mandiri is of the opinion
financial reporting and that by adopting an integrated
sustainability. This will enable mindset, the Bank’s sustainability
processes, and financial reporting will Bank Mandiri is of the opinion that
the Bank to create long-term
be more effectively aligned with its it is unattainable to incorporate
sustainability value, increase business value. sustainability concerns into the
its contribution to the national company’s way of thinking without
economy, and foster a more An integrated mindset is required to an integrated mindset. A perspective
favorable business environment. deliver high-quality and decision- that is integrated is the key to creating
useful information to management, sustainable value.
the Board of Directors and investors.
Furthermore, it is anticipated that the
adoption of an integrated mindset will
enhance the quality and reliability of
data as well as advance sustainability
and improve corporate reporting
ANNUAL REPORT 2023 511
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
CORPORATE GOVERNANCE COMMITMENT
Understanding material issues related to sustainability is critical for
the Bank Management as a basis for decision making. Bank Mandiri
is committed to connecting information and reporting processes
related to governance, risk, sustainability, and financial reporting in
order provide a broader perspective of value creation. This is done
as part of the Bank Mandiri commitment to adopting sustainable
corporate governance.
The implementation of sustainable corporate governance Consistent with this, Bank Mandiri strives to make a
with an integrated mindset can provide positive energy concerted effort to further enhance the execution of
for the Bank Mandiri in addressing various challenges corporate governance in 2023 by adopting an integrated
while also serving as a strong foundation for adding perspective that connects financial reporting and
value to every stakeholder. Additionally, as part of the sustainability. This will enable the Bank to create long-
State-Owned Enterprises (SOEs), the Bank Mandiri is also term sustainability value, increase its contribution to the
committed to optimizing the value of SOEs to have strong national economy, and foster a more favorable business
competitiveness, both nationally and internationally. environment.
CORPORATE GOVERNANCE REFERENCES
The legal basis of corporate governance implementation in Bank Mandiri refers to the applicable Laws and Regulations
including the Financial Services Authority Regulations, these include the following:
No. Regulations
1. Law No. 40 of 2007 concerning Limited Liability Companies as amended by Government Regulation in Lieu of Law No. 2 of 2022 concerning
Job Creation as stipulated into Law based on Law No. 6 of 2023 on the Stipulation of Government Regulations in Lieu of Law No. 2 of 2022
concerning Job Creation into Law.
2. Law of the Republic of Indonesia No. 10 of 1998 on amendments to Law No. 7 of 1992 concerning Banking as amended by Law No. 4 of 2023
on the Development and Strengthening of the Financial Sector (“Law P2SK”)
3. Law of the Republic of Indonesia No. 8 of 1995 concerning Capital Market as amended by Law P2SK.
512 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
CORPORATE GOVERNANCE COMMITMENT
No. Regulations
4. Regulation of the Financial Services Authority (POJK) and Financial Services Authority Circular (SEOJK), as follows:
• POJK No. 9 of 2023 concerning the Use of Public Accountant Services and Public Accountant offices in Financial Services Activities
• POJK 17 of 2023 concerning the Implementation of Governance for Commercial Banks (POJK Governance)
a. POJK Governance revokes POJK Number 55/POJK.03/2016 concerning the Implementation of Governance for Commercial Banks.
b. Material provisions in other POJKs that regulate topics related to governance aspects, remain valid as long as they do not conflict.
c. The implementing provisions of POJK Number 55/POJK.03/2016 concerning the Implementation of Governance for Commercial Banks
and Bank Indonesia Regulation Number 11/33/PBI/2009 concerning the Implementation of Good Corporate Governance for Sharia
Commercial Banks and Sharia Business Units, remain valid as long as they do not conflict.
d. POJK Governance comes into effect on the date of endorsement.
• POJK No. 17/POJK.03/2014 concerning Implementation of Integrated Risk Management for Financial Conglomerates.
• POJK No.18/POJK.03/2014 concerning Implementation of Integrated Governance for Financial Conglomerates.
• POJK No. 33/POJK.04/2014 on the Board of Directors and Board of Commissioners of Issuers or Public Companies.
• POJK No. 34/POJK.04/2014 on the Nomination and Remuneration Committee for Issuers or Public Companies.
• POJK No. 35/POJK.04/2014 on Corporate Secretary of Issuers or Public Companies.
• POJK No. 21/POJK.04/2015 on Implementation of Corporate Governance Guidelines for Public Company.
• POJK No. 31/POJK.04/2015 concerning Disclosure of Material Information or Facts by Issuers or Public Companies.
• POJK No. 55/POJK.04/2015 concerning the Establishment and Working Implementation Guidelines for Audit Committee.
• POJK No. 56/POJK.04/2015 concerning the Establishment and Guidelines for Drafting an Internal Audit Unit Charter.
• POJK No. 27/POJK.03/2016 concerning Fit and Proper Test for the Main Parties of Financial Services Institutions.
• POJK No. 11/POJK.04/2017 concerning Ownership Reports or Any Changes in Share Ownership of Public Companies.
• POJK No. 37/POJK.03/2019 concerning Transparency and Publication of Bank Reports
• POJK No. 15/POJK.04/2020 concerning the Plan and Holding of the General Meeting of Shareholders of a Public Companies.
• POJK No. 16/POJK.04/2020 concerning Electronic Implementation of the General Meeting of Shareholders of Public Companies.
• SEOJK No. 15/SEOJK.03/2015 concerning Implementation of Integrated Governance for Financial Conglomerates.
• SEOJK No. 32/SEOJK.04/2015 on Guidelines for the Governance of Public Companies.
• SEOJK No. 13/SEOJK.03/2017 concerning Implementation of Governance for Commercial Banks
• SEOJK No. 18/SEOJK.03/2023 concerning Procedures for Rendering the Services of Public Accountants and Public Accounting Firms in
Financial Services Activities.
Bank Mandiri also applies the following Governance implementation guidelines:
1. The Company’s Articles of Association.
2. SOE Minister Regulation No. PER-2/MBU/03/2023 regarding Governance Guidelines and Significant Corporate
Activities of the State-Owned Enterprises.
3. The Company’s Internal Regulations including the Company’s policies regarding GCG.
4. Corporate Governance Principles developed by the Organization for Economic Cooperation and Development
(OECD).
5. Indonesian GCG Guideline developed by the National Committee on Governance Policies (Komite Nasional
Kebijakan Governance/KNKG).
6. Principles for Enhancing Corporate Governance issued by Basel Committee on Banking Supervision.
7. ASEAN Corporate Governance Scorecard.
ANNUAL REPORT 2023 513
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
CORPORATE GOVERNANCE PRINCIPLES
TRANSPARENCY
1. The Company discloses information in a timely, adequate, clear, accurate, and comparable manner and
can be accessed by concerned parties (stakeholders).
2. The Company discloses information which includes but not limited to the Company’s vision, mission, business
objectives, strategy, the Company’s financial and non-financial conditions, the Board of Directors and Board
of Commissioners compositions, controlling shareholders, risk management, supervisory and internal control
systems, compliance functions, Corporate Governance as well as material information and facts that may
influence investors’ decisions.
3. The Company policies must be written and communicated to stakeholders who are entitled to obtain
information about the policy.
4. The principle of openness shall still observe the provisions of Company secrets, position secrets and personal
rights in accordance with applicable regulations.
ACCOUNTABILITY
1. The Company sets business goals and strategies to be accountable to the stakeholders.
2. The Company establishes clear duties and responsibilities for each member of the Board of Commissioners
and Board of Directors organs as well as all levels under them which are in line with the Company vision,
mission, values, business objectives and strategies.
3. The Company must ensure that each member of the Board of Commissioners and the Board of Directors
as well as all ranks below them to have the competence in accordance with their responsibilities and
understands their role in Corporate Governance.
4. The Company establishes a check and balance system in its management.
5. The Company has performance standards for all levels based on agreed measurements consistent with
the corporate core values, the business goals and strategies and has a rewards and punishment system.
RESPONSIBILITY
1. The Company adheres to the principle of prudential banking practices and guarantees compliance with
applicable regulations.
2. The Company as a good corporate citizen care about the environment and carries out social responsibility fairly.
INDEPENDENSI
1. The Company avoids unfair domination by any stakeholder and is not influenced by unilateral interests, and
is free from conflicts of interest.
2. The Company makes decisions objectively and is free from any party’s pressure.
FAIRNESS
1. The Company gives due observance to all stakeholders’ interests based on the principles of equality and
fairness (equal treatment).
2. The Company provides opportunities for all stakeholders to provide input and express opinions for the interests
of the Company and give access to information in accordance with the principle of openness.
514 PT Bank Mandiri (Persero) Tbk. LAPORAN TAHUNAN 2023 514
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
CORPORATE GOVERNANCE PRINCIPLES
IMPLEMENTATION OF GCG PRINCIPLES
To manifest good governance practices, Bank Mandiri adheres to
the basic principles of GCG in accordance with the INDONESIA
CORPORATE GOVERNANCE GENERAL GUIDELINES (PUG-KI) 2021
that have been updated by the Governance Policy National
Committee (KNKG), namely Ethical Conduct, Accountability,
Transparency, and Sustainability.
GCG Principles Implementation in the Company
GCG Principles Explanation Application in the Company
Ethical Conduct In carrying out its activities, the corporation always consistently 1. Bank Mandiri strives to uphold Ethical Behavior in carrying
prioritizes honesty, treats all parties with respect, fulfills out business and operational activities, as evidenced by the
commitments, builds and maintains moral values and beliefs. application of compliance principles which are supported
The corporation pays attention to the interests of shareholders by:
and other stakeholders based on the principles of fairness and is a. Implementation of Anti-Money Laundering Programs,
managed independently so that each organ of the company Prevention of Terrorism Financing and Prevention of
does not dominate each other and cannot be intervened by Financing of Proliferation of Weapons of Mass Destruction;
other parties. b. Implementation of anti-corruption practices and culture;
c. Implementation of Gratification control;
d. Implementation of Whistleblowing System
2. The Company considers the interests of all stakeholders
based on the principle of equality and fairness (equal
treatment).
3. The Company provides opportunities for all stakeholders to
provide input and express opinions for the interests of the
Company and render access to information in accordance
with the principle of transparency.
Accountability The corporation can account for its performance transparently 1. The Company sets business goals and strategies to be
and reasonably. For this reason, the Corporation must be accountable to the stakeholders.
managed correctly, measurably and in accordance with 2. The Company establishes clear duties and responsibilities for
corporate interests while considering the interests of shareholders each member of the Board of Commissioners and Board of
and stakeholders. Accountability is a prerequisite for achieving Directors organs as well as all levels under them which are
sustainable performance. in line with the Company vision, mission, values, business
objectives and strategies.
3. The Company must ensure that each member of the Board
of Commissioners and the Board of Directors as well as all
ranks below them to have the competence in accordance
with their responsibilities and understands their role in
corporate governance.
4. The Company establishes a check and balance system in
its management.
5. The Company has performance standards for all levels
based on agreed measurements consistent with the
corporate core values, the business goals and strategies
and has a rewards and punishment system.
ANNUAL REPORT 2023 515
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
CORPORATE GOVERNANCE PRINCIPLES
GCG Principles Implementation in the Company
GCG Principles Explanation Application in the Company
Transparency To maintain objectivity in conducting business, corporations 1. The Company discloses information in a timely, adequate,
provide material and relevant information in a way that is easily clear, accurate and comparable manner and can be
accessible and understood by stakeholders. Corporations take accessed by concerned parties (stakeholders).
the initiative to disclose not only issues required by laws and 2. The Company discloses information which includes but
regulations, but also those that are important for decision-making not limited to the Company’s vision, mission, business
by shareholders, creditors and other stakeholders. objectives, strategy, the Company’s financial and non-
financial conditions, the Board of Directors and Board of
Commissioners compositions, controlling shareholders, risk
management, supervisory and internal control systems,
compliance functions, corporate governance as well as
material information and facts that may influence investors’
decisions.
3. The Company policies must be written and communicated
to stakeholders who are entitled to obtain information about
the policy.
4. The principle of openness shall still observe the provisions
of Company secrets, position secrets and personal rights in
accordance with applicable regulations.
Sustainability The Corporation complies with laws and regulations and is 1. The Company has established a dedicated ESG Unit under
committed to carrying out its responsibility towards society and the supervision of Vice President Director to coordinating
the environment to contribute to sustainable development the implementation of sustainability programs.
through cooperation with all relevant stakeholders to improve 2. The Company has established a negative investment list
their lives in a way that is in line with business interests and the and implemented Industry Acceptance Criteria (IAC) as
sustainable development agenda. part of fulfilling the ESG concept.
3. The Company has established Bank Mandiri ESG
Governance Structure, including to determine the Bank’s
direction related to climate change and SDGs achievement;
oversee ESG implementation, fulfillment of sustainability
targets and initiatives; and oversee the implementation of
integrated governance of Sustainability of Bank Mandiri
and Subsidiaries.
4. The Company organizes specific training programs
on sustainability aspects that must be followed by
representatives of functions related to lending, credit
supervision, risk management and others.
5. The Company holds periodic meetings specifically to discuss
the progress of sustainability programs.
516 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
CORPORATE GOVERNANCE PRINCIPLES
ANNUAL REPORT 2023 517
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
CORPORATE GOVERNANCE ROADMAP
The Corporate Governance implementation is carried out structurally with the following roadmap stages:
1998 2005
Beginning of Merger Cultural Transformation
The GCG implementation awareness was driven by the banking 1. The Bank’s transformation was started through the
crisis due to bad governance practices throughout the banking establishment of shared values and formulation of Bank
industry, this led to many banks needing to be bailed out and then Mandiri’s primary behavior (TIPCE) reflecting the company’s
the Board of Directors and the Board of Commissioners of the Bank work culture.
had to sign a Management Contract with the World Bank which 2. Development of GCG Charter as outlined in a Board of
included the obligations to implement GCG. Commissioners Decree, which regulates the Bank’s GCG
principles.
3. The GCG rating in the Corporate Governance Perception
Index (CGPI) received the “Very Trustworthy” predicate for
the first time.
2000 – 2001
Establishing Governance Commitment, Structure, and Mechanisms
Fundamentals
Bank Mandiri responded to the Management Contract with the 2008 – 2010
World Bank by issuing the following: Continued Cultural Transformation
1. Board of Directors and the Board of Commissioners Joint Decree 1. Continuously improve the implementation of prudential
on GCG Principles. banking, GCG and internal control through the development
2. Board of Directors and the Board of Commissioners Joint Decree of the GCG website, Compliance Risk Management System,
regarding the Code of Conduct in interacting with customers, Standard Anti Money Laundering and Prevention of Terrorist
partners and fellow employees. Funding procedures, Risk Based Audit Tools and Audit
3. Board of Directors Decree on the Compliance Policy which Management Information Systems.
requires all Bank Mandiri employees to take full individual 2. Making business and other management decisions by
responsibility in carrying out the Bank’s activities in their considering the principles of good corporate governance
respective fields. while always considering all applicable regulations.
4. The Bank appointed an independent consultant to conduct a 3. The implementation of an advanced cultural internalization
diagnostic review on GCG implementation. The Independent program, among others, through the holding of a Culture
Rating Agency has given a 6,2 GCG assessment score for 2003, Fair, Culture Seminar, and Recognition Program in the form
an increase from the previous year score of 5,4. of awards to work units and the best change agents in
cultural programs.
2003
Bank Mandiri’s Initial Public Offering (IPO)
IPO Preparation, Bank Mandiri has improved the GCG 2011 – 2013
implementation with the following steps: Bank Indonesia issued PBI No. 13/1/PBI/2011 concerning
1. Establishing Committees at the Board of Commissioners Level: Assessment of Commercial Bank Soundness Level, requires
• Audit Committee Banks, both individually and in consolidation, to conduct a GCG
• Risk Oversight Committee assessment using a Risk Based Bank Rating (RBBR) approach.
• Remuneration and Nomination Committee 1. The consistent implementation of Bank Mandiri’s GCG
• GCG Committee has won appreciation from various independent and
2. Establishment of the Corporate Secretary. professional national and international institutions:
3. Holding The General Meeting of Shareholders in accordance a. Bank Mandiri received the Best Financial title in GCG
with the prevailing laws and regulations for public companies. rating by The Indonesian Institute for Corporate
4. Implementing timely disclosure of information, including in Directorship (IICD) to 100 public companies with
the publication of Financial Statements, material information the largest market capitalization values listed on the
or events or facts. Indonesia Stock Exchange
5. Preparing an Annual Report that is timely, adequate, clear b. Since 2009 Bank Mandiri has always received the honor
and accurate. as the best company in GCG implementation GCG
6. With due observance to the interests of minority shareholders. rating by Corporate Governance Asia (CGA) based
7. Participated in the assessment of GCG implementation by an in Hong Kong.
independent institution, namely The Indonesian Institute for c. Implemented the Gratification control through the
Corporate Governance. implementation of Gift
4. Disclosure reporting on July 2, 2013 as an effort to prevent
gratuity receipt in line with the Corruption Eradication
Commission (KPK) recommendations.
5. Participated in creating anti-corruption culture, among
others, by taking part in 2013 Anti-Corruption Week activities
organized by the KPK.
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
CORPORATE GOVERNANCE ROADMAP
2014 2017
1. The Bank received “The Best Overall GCG Rating” by The 1. Bank Mandiri has participated in the CGPI assessment for 14
Indonesian Institute for Corporate Directorship (IICD) in the (fourteen) consecutive years since 2003.
ASEAN CG Scorecard. 2. The Bank received “The Best Overall” in the GCG rating by The
2. The Bank received the title of “The Best of Asia” as an Icon Indonesian Institute for Corporate Directorship (IICD) in the 2016,
on Corporate Governance in GCG rating by Corporate ASEAN CG Scorecard,
Governance Asia (CGA) in Hong Kong. 3. Bank Mandiri was awarded as a SOE with the Best Gratification
3. Good Corporate Citizen (GCC) is in line with Bank Mandiri 2015 Control System in the 2017 International Anti-Corruption Day
- 2020 corporate plan, one of which is the social economic Festival which was held on 11-12 December 2017 at the Bidakara
impact, one of the components is the role model of corporate Hotel, Jakarta.
citizens. Bank Mandiri has conducted diagnostic review on
GCC in the Company.
4. Improve the provisions on the prohibition of gratification as
stipulated in the Gift Disclosure Statement Operational Technical
Guidelines (PTO) with the KPK recommendations.
2015
1. Conducted the stage 3 transformation. 2018
2. The Bank received the “The Best Financial Sector” in the GCG 1. Bank Mandiri has participated in the CGPI assessment for 15
rating by The Indonesian Institute for Corporate Directorship (fifteen) consecutive years since 2003.
(IICD) in the 2016 ASEAN CG Scorecard. 2. Bank Mandiri was included in the Top 50 ASEAN PLCs and Top
3. The Bank received the title of “The Best of Asia “ as an Icon 3 PLCs Indonesia in the 2nd ASEAN Corporate Governance
on Corporate Governance in GCG rating by Corporate Scorecard (CG) Awards.
Governance Asia (CGA). 3. Bank Mandiri was awarded again for the fourth time as a SOE
4. Integrated Governance Implementation with the Best Gratification Control System by KPK.
a. Implementing integrated governance and integrated work
units in the Mandiri Group in accordance with the POJK No.
18/ POJK.03/2014 concerning Integrated Governance.
b. Forming a Integrated Compliance Work Unit, Integrated Risk
Management Work Unit and Integrated Internal Audit Work
Unit, as well as the Integrated Governance Committee.
c. Developing Integrated Governance Guidelines.
5. Enhanced the Gift Disclosure Statement’s Operational Technical
Guidelines (PTO) to become the Gratification Control PTO which
took effect on July 3, 2015 and the launch of the Gratification
Control Unit (UPG) on July 9, 2015. UPG Bank Mandiri received
a BUMN award with the 2015 Best Gratification Control Unit
from the Corruption Eradication Commission. 2019
1. The Bank received “The Best Overall” in the GCG rating by The
Indonesian Institute for Corporate Directorship (IICD) in the 2019,
ASEAN CG Scorecard.
2. Bank Mandiri was in the Top 50 ASEAN PLCs and Top 3 PLCs in
2016 Indonesia.
1. Bank Mandiri received “The Best Overall” in the GCG rating 3. Integrated Governance Committee Composition improvement
by The Indonesian Institute for Corporate Directorship (IICD) in with the majority members of Independent Commissioners in
the 2016, ASEAN CG Scorecard. accordance with ACGS criteria.
2. Participated in the National Gratification Control Unit Forum
which was held from October 31 to November 3, 2016 in Bogor,
West Java.
3. Participated in the 2016 International Anti-Corruption Day
Festival which was held on 8-10 December 2016 in Pekanbaru
Riau. Bank Mandiri was selected as a BUMN with the Best
Gratification Control System.
ANNUAL REPORT 2023 519
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
CORPORATE GOVERNANCE ROADMAP
2020
1. Bank Mandiri received The Best GRC Overall for Corporate Governance & Performance from Business News Indonesia Magazine
in collaboration with the CEO Forum.
2. Bank Mandiri’s participation in the ranking of the Corporate Governance Perception Index (CGPI) held by the IICG, again won
the title of “Very Trusted” 14 (fourteen) times in a row.
3. Bank Mandiri was in the ASEAN Asset Class in the ASEAN Corporate Governance Scorecard (ACGS) ranking by the ASEAN Capital
Market Forum.
4. The Bank adjusted the Board of Commissioners composition with the presence of female Independent Commissioners to be in
accordance with ACGS criteria.
2021
1. Bank Mandiri received The Best GRC Overall for Corporate Governance & Performance 2021 (Digital & Wholesale Banking) at
the GRC & Performance Excellent Award 2021 held by Business News Indonesia Magazine in collaboration with the CEO Forum.
2. Bank Mandiri received The Best Chief Compliance Officer 2021 at the GRC & Performance Excellent Award 2021.
3. Bank Mandiri received The Best Chief Risk Management Officer 2021 at the GRC & Performance Excellent Award 2021.
4. Bank Mandiri received The Best Chairman in Banking Industries 2021 at the GRC & Performance Excellent Award 2021.
5. Bank Mandiri again received the “Most Trusted” valuation in the research and rating program of Corporate Governance Perception
Index (CGPI) 2020 held in 2021 by The Indonesian Institute for Corporate Governance (IICG) for the 15 (fifteen) consecutive years.
6. Bank Mandiri received the Best Financial Sector in the Top 50 Big Capitalization Public Listed Company held by The Indonesian
Institute for Corporate Directorship (IICD).
7. Bank Mandiri has updated the Integrated Governance Committee Charter pursuant to the Decree No. KEP.KOM/011/2021 dated
15 November 2021.
2022
1. GCG rating by The Indonesian Institute for Corporate Directorship (IICD) in the ASEAN CG Scorecard 2022, Bank Mandiri received
the category of “The Best Financial Sector”.
2. Bank Mandiri’s participation in the ranking of the Corporate Governance Perception Index (CGPI) program organized by The
Institute Indonesian for Corporate Governance (IICG), has successfully maintained the title of “The Most Trusted” for 16 (sixteen)
consecutive times.
3. In this year’s ACGS assessment, Bank Mandiri again received the ASEAN Asset Class rating and was included in the list of 50 companies
that implement Governance in accordance with the ASEAN Corporate Governance Scorecard (ACGS) and received the Best
Financial Sector award at the 13th Institute for Corporate Directorship (IICD) Corporate Governance Award 2022.
4. In 2022, 3 (three) Subsidiaries in the Financial Conglomeration of Bank Mandiri received the title of “Very Trusted” and 4 (four)
Subsidiaries received the title of “Trusted” in the ranking of Corporate Governance Perception Index (CGPI).
5. Bank Mandiri has adjusted the Integrated Governance Committee Members through the Decree of the Board of Directors No.
KEP.DIR/17/2022 dated 18 April 2022
6. Bank Mandiri has refined the Charter of the Integrated Governance Committee through the Decree of the Board of Commissioners
No. KEP. KOM.005/2022 dated 18 November 2022.
7. Bank Mandiri has refined the Integrated Governance Guidelines on 1 November 2022 and has been submitted to all financial
institutions in the Mandiri Group Financial Conglomerates on 25 November 2022.
2023
1. GCG rating by The Indonesian Institute for Corporate Directorship (IICD) at the 14th IICD Corporate
Governance Conference and Awards 2023, Bank Mandiri received the “Best Overall” category.
2. Corporate Governance Perception Index (CGPI) organized by The Institute Indonesian for
Corporate Governance (IICG), succeeded in maintaining the title of “The Most Trusted” for
17 (seventeen) consecutive times.
3. In 2023, there were 3 (three) Bank Mandiri subsidiaries awarded “The Most Trusted” rating,
4 (four) subsidiaries awarded “The Most Trusted” rating, and 1 (one) Sub-Subsidiary awarded
the ‘Trusted’ predicate in the Corporate Governance Perception Index (CGPI) 2022 ranking.
4. Bank Mandiri has made adjustments to Integrated Governance Committee Members through
the Decree of the Board of Directors No. KEP. DIR/018/2023 dated 11 April 2023.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
GOVERNANCE IMPLEMENTATION
IN 2023 & 2024 PLAN
As part of the commitment and awareness of Corporate
Governance’s role in business continuity, the governance practices
in Bank Mandiri are continuously improved in 2023.
The activities are as follows: The self-assessment results for the first semester of
1. Governance Self-Assessment – Bank Only 2023 obtained a score of 1 (one), then receiving
To improve the implementation of Governance in a feedback from the OJK with a score of 2 (two). This
sustainable manner, Bank Mandiri conducts a self- indicates that Bank Mandiri’s management has
assessment of Governance implementation - bank generally implemented good corporate governance
only based on POJK No. 17 of 2023 and SEOJK No. practices, as reflected in the adequate fulfillment of
13/SEOJK.03/2017 concerning the Implementation governance principles. In the second semester of 2023,
of Governance for Commercial Banks. The self- the self-assessment score for individual governance
assessment is carried out twice a year (the period of was 1 (one), reflecting the excellent implementation
June and December). of corporate governance by Bank Mandiri. Bank
Mandiri has not received feedback from OJK for the
The results of the self-assessment of the implementation self-assessment of the second semester of 2023.
of Governance on an individual basis in the first
Semester of 2023 received a score of 1 (one), but 2. Integrated Governance Self-Assessment
OJK provided feedback on 5 December 2023 with In addition to conducting a self-assessment of
a score of 2 (two), which reflects that Bank Mandiri’s Governance Implementation – bank only, Bank
management has implemented Governance that Mandiri also conducts a self-assessment on Integrated
is generally good. This is reflected in the adequate Governance implementation of based on POJK No.18/
fulfillment of Governance principles. If there are POJK.03/2014 and OJK Circular No. 15/SEOJK.03/2015
weaknesses in the implementation of Governance on Integrated Governance. The self-assessment is
principles, in general these weaknesses are less carried out twice a year (June and December period)
significant and can be resolved with normal actions engaging all Financial Service Institutions (LJK) in the
by Bank Mandiri’s management. Financial Conglomerates of Bank Mandiri.
ANNUAL REPORT 2023 521
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
GOVERNANCE IMPLEMENTATION IN 2023 & 2024 PLAN
For the self-assessment of the implementation of and other public information. The components of the
Integrated Governance in the first Semester of 2023, ASEAN Corporate Governance Scorecard assessment
a score of 1 (one) was obtained, which reflects that are as follows:
the Financial Conglomeration is considered to have a. Shareholder Rights
implemented a generally very good Integrated b. Equal Treatment of Shareholders
Governance. This is indicated in the highly adequate c. Role of Stakeholders
fulfillment of the principles of Integrated Governance. d. Disclosure and Transparency
In the event of weaknesses in the implementation of e. Responsibilities of the Board of Directors and Board
Integrated Governance, in general these weaknesses of Commissioners
are not significant and can be immediately amended
by the Main Entity and/or Financial Services Authority 4. Corporate Governance Perception Index
in the Financial Conglomeration. On the assessment of the quality of governance
implementation, Bank Mandiri has participated in
The results of the self-assessment of the implementation a research and rating program for Governance
of Integrated Governance in the second Semester implementation, namely the Corporate Governance
of 2023 obtained a score of 1 (one) which reflected Perception Index (CGPI) rating 2021, which was
that the Financial Conglomerate was considered carried out in 2022. The theme of CGPI was “Building
to have implemented Integrated Governance Resilience in the GCG Framework”. The stages of CGPI
which was generally very good. This is reflected in assessment include self-assessment, assessment of
the very adequate fulfillment of the principles of completeness of documents and observation. CGPI
Integrated Governance. If there were weaknesses assessment aspects include Governance Structure,
in the implementation of the principles of Integrated Governance Process, and Governance Outcome.
Governance, in general the weaknesses were not
significant and could be immediately improved by the
Main Entity and/or FSI in the Financial Conglomerate.
This is Bank Mandiri 20th participation
3. ASEAN Corporate Governance Scorecard
To continue the improvement of Governance, Bank
since 2003 up to 2023, Bank Mandiri
Mandiri has adopted a Governance assessment by has successfully maintained the
referring to the Governance principles developed
by the Organization for Economic Cooperation and
title of “The Most Trusted” Company
Development (OECD) and has been agreed upon by for 17 (seventeen) consecutive
the ASEAN Capital Market Forum (ACMF) called the
ASEAN Corporate Governance Scorecard (ACGS).
times with a score of 95.22.
The ASEAN Corporate Governance Scorecard is
used to assess the Governance practices of publicly Plans for 2024
listed companies in ASEAN countries. The assessment To improve the quality of Governance implementation,
is based on publicly available information including Bank Mandiri has developed a work plan for 2024,
the Annual Report, Audited Financial Statements, including:
Sustainability Report, Announcement and Invitation of 1. Participation of Mandiri Group in Good Corporate
General Meeting of Shareholders, Company Website Governance (GCG) ranking/assessment.
2. Fulfillment of ASEAN Corporate Governance Scorecard
(ACGS) implementation.
3. Implementation of self-assessment of Individual
Governance and self-assessment of Integrated
Governance implementation.
522 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
GOVERNANCE ASSESSMENT
To improve the implementation of the Bank’s governance in a
sustainable manner, Bank Mandiri conducted Governance
assessment by semester. In addition, Bank Mandiri also carried
out GCG assessment through independent external parties by
participating in the Corporate Governance Perception Index (CGPI)
ranking and fulfilling the implementation of the ASEAN Corporate
Governance Scorecard (ACGS).
SELF ASSESSMENT 2. Governance Process
The governance process assessment aims to assess the
Bank Mandiri conducted Governance self-assessment of effectiveness of implementation process of corporate
bank only based on POJK No. 55/POJK.03/2016 and SEOJK governance principles supported by the adequacy of
No. 13/POJK.03/2017 on Governance Implementation for the governance structure and infrastructure to produce
Commercial Banks. outcomes in accordance with the expectations of
stakeholders.
Applied Criteria 3. Governance Outcome
The criteria in conducting Governance self-assessment of The governance outcome assessment aims
bank only refers to OJK Circular No. 13/SEOJK.03/2017 on to assess the quality of outcomes that meet
Implementation of governance for Commercial Banks. stakeholders’ expectations which are the results
The self-assessment is intended to map the strengths of the implementation process of corporate
and weaknesses of the implementation of corporate governance principles supported by the adequacy
governance in terms of three aspects, namely: of the governance structure and infrastructure of the
1. Governance Structure Company. Matters included in governance outcomes
The governance structure assessment aims to assess are qualitative and quantitative aspects, such as:
the adequacy of the Bank’s Governance structure and a. Adequacy of report transparency.
infrastructure; hence the implementation process of b. Compliance with laws and regulations.
corporate governance principles produces outcomes c. Consumer protection.
that are in line with the goals of the Company’s d. Objectivity in conducting an assessment/audit.
stakeholders. The governance structure consisted of e. Bank performance such as profitability, efficiency,
the Board of Commissioners, Directors, Committees and capital.
and work units. The governance infrastructure includes f. Enhancement/diminution of compliance with
policies and procedures, management information applicable regulations and resolution of issues
systems and the main duties and functions of each
organizational structure.
ANNUAL REPORT 2023 523
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
GOVERNANCE ASSESSMENT
faced by the Bank, such as fraud, violations of 8. Application of risk management including the internal
the Legal Lending Limit (LLL), violations of provisions control system.
related to bank statements to regulators. 9. Funding to related parties and large exposures.
10. Transparency of the Bank’s financial and non-financial
The Governance self-assessment of bank only covers 11 conditions, reports on Corporate Governance
(eleven) factors of governance assessment which include: implementation and internal reporting.
1. Implementation of duties and responsibilities of the 11. Bank Strategic Plans.
Board of Commissioners.
2. Implementation of duties and responsibilities of the Assessors
Board of Directors. The process of Corporate Governance self-assessment
3. Completeness and implementation of duties of the of bank only involves the entire Board of Commissioners,
Committees. Directors and units related to the intended governance
4. Handling conflicts of interest. assessment factors
5. Application of the compliance function.
6. Implementation of the internal audit function.
7. Implementation of the external audit function.
Assessment Scores
In the first semester of 2023, Bank Mandiri conducted an individual Governance self-assessment with a score of 1,
however OJK provided the following assessment feedback:
Nilai Definition of Composite
2 Reflecting that in general the Company’s management had implemented a good Governance. This was reflected in the adequate
fulfilment of the principles of Governance. Where there were weaknesses in the application of GCG principles, in general these weaknesses
were insignificant and could be resolved by regular actions by the Bank’s management.
In semester II of 2023, Bank Mandiri has conducted Governance self-assessment. The OJK has not provided feedback
for the self-assessment results for the Semester II of 2023. The assessment is as follows:
Nilai Definition of Composite
1 Reflecting that in general the Company’s management had implemented a very good Governance. This was reflected in the adequate
fulfilment of the principles of Governance. In the event that there were weaknesses in the application of GCG principles, in general these
weaknesses were insignificant and could be immediately improved by the Bank’s management.
From the assessment results, the implementation of Bank Mandiri Governance in 2023 can be concluded as follows:
STRENGTH WEAKNESS
STRUCTURE
1. Bank Mandiri organizes the Annual GMS to make changes to the Board of Directors and None
Board of Commissioners.
2. All members of the Board of Directors and Board of Commissioners have passed the OJK fit
and proper test.
3. Adjustments have been made to the Committee Membership Decree under the Board of
Commissioners as follows:
a. Risk Oversight Committee through Decree of the Board of Directors No. KEP.
DIR/016/2023 dated April 11, 2023.
b. Remuneration and Nomination Committee through Decree of the Board of Directors
No. KEP.DIR/017/2023 dated April 11, 2023.
c. Integrated Governance Committee through Board of Directors Decree No. KEP.
DIR/018/2023 dated April 11, 2023.
d. Audit Committee through Board of Directors Decree No. KEP.DIR/033/2023 dated
September 12, 2023.
PROCESS
1. To carry out the duties and responsibilities of the Board of Commissioners and the Board of None
Directors, 30 (thirty) Board of Commissioners Meetings and 49 (forty-nine) Board of Directors
Meetings were held during 2023.
2. Bank Mandiri’s 2023-2025 Bank Business Plan (RBB) was discussed at the Board of Directors
and Commissioners Meetings and submitted to OJK in accordance with applicable
regulations.
3. Committee meetings have been held in accordance with the needs of the Bank. In 2023,
the Committees under the Board of Commissioners have conducted meetings with the
following details
a. Audit Committee: 28 times
b. Risk Oversight Committee: 25 times
c. Remuneration and Nomination Committee: 12 times
d. Integrated Governance Committee: 6 times
524 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
GOVERNANCE ASSESSMENT
STRENGTH WEAKNESS
HASIL
1. The Board of Directors has fully implemented the principles of Good Corporate Violations of applicable regulations were still found.
Governance in carrying out the Bank’s business activities at all levels of the organization,
which is reflected in Bank Mandiri’s success in maintaining the title of “The Most Trusted
Companies” by The Indonesian Institute for Corporate Governance (IICG) for 17
(seventeen) consecutive times and receiving a score of 95.22.
2. Annual Audit Plan 2023 Internal Audit has been approved by the President Director and
the Board of Commissioners by considering the recommendations of the Audit Committee,
3. The Compliance Director’s report for the first semester of 2023 has been submitted to OJK
on July 31, 2023.
EXTERNAL PARTY ASSESSMENT dignified growth. Assessment indicators from the
aspect of the governance process include:
Bank Mandiri also actively participates in carrying out a. Governance Systems and Mechanisms of
Governance assessment by External Parties to obtain Shareholders and implementation of GMS.
feedback on the Bank’s governance implementation. b. Governance Systems and Mechanisms of the
Board of Commissioners and Board of Directors.
c. Governance Systems and Mechanisms of
CORPORATE GOVERNANCE Organizational Behavior.
PERCEPTION INDEX (CGPI) d. Governance Systems and Mechanisms of
In assessing the quality of governance implementation, Disclosure and Disclosure of Information.
Bank Mandiri participated in the CGPI research and e. Governance Systems and Mechanisms of Risk,
rating program held by The Indonesian Institute of Compliance and Control and Supervision.
Corporate Governance (IICG). CGPI is participated f. Governance Systems and Mechanisms of Building
by public companies (issuers), state-owned enterprises, the Company’s Shared Vision.
banks and other private companies where Bank Mandiri g. Governance Systems and Mechanisms of
has participated in the CGPI assessment for 20 (twenty) Organizational Infrastructure.
consecutive times since 2003. h. Governance Systems and Mechanisms of Creativity
and Innovation.
Applied Criteria i. Governance Systems and Mechanisms of Social
The aspects of the CGPI assessment in 2022/2023 include: and Environmental Responsibility.
1. Governance Structure j. Governance Systems and Mechanisms of Business
The aspect is an assessment of the completeness and Industrial.
of organs, structure and infrastructure to build the 3. Governance Outcome
company’s resiliency to the dynamic of changes This aspect is an assessment of the quality of
according to governance values, principles and achievements and benefits as well as effective to
procedures in order to create value for the stakeholders build the company’s resiliency to the dynamic of
so as to realize sustainable growth of the company changes according to governance values, principles
in an ethical and dignified manner. The assessment and procedures in order to create added value for
indicators of governance structure include: stakeholders to ensure ethically sustainable and
a. Shareholders and the GMS dignified growth. Assessment indicators from the
b. Board of Commissioners aspect of the governance outcome include:
c. Board of Directors a. Governance Results and Impacts on the Company
d. Supporting Organs of the Board of Commissioners Organs
e. Supporting Organs of the Board of Directors b. Governance Results and Impacts on Conformity
f. Functional Management of Organization
c. Governance Results and Impacts on Risk,
2. Governance Process Compliance, as well as Control and Supervision.
This aspect is an assessment of effective and efficient d. Governance Results and Impacts on Social and
operational systems and mechanisms to build the Environmental Responsibility
company’s resiliency to the dynamic of changes e. Governance Results and Impacts on Building the
according to governance values, principles and Company’s Resilience
procedures in order to create added value for
stakeholders to ensure ethically sustainable and
ANNUAL REPORT 2023 525
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
GOVERNANCE ASSESSMENT
Assessors
The assessor that conducted the CGPI assessment is The Indonesian Institute for Corporate Governance (IICG).
Assessment Scores
The results of the CGPI assessment are taken by Bank Mandiri to evaluate and improve GCG implementation. Bank
Mandiri received the title of “The Most Trusted” Company in the 2022 CGPI assessment held in 2023 with a score of
95.22. This award is Bank Mandiri’s 17th (seventeen) consecutive award. The composition of Bank Mandiri’s assessment
for the last 4 (four) consecutive years is as follows:
Stages 2020 Scores 2021 Scores 2022 Scores 2023 Scores
Governance Structure 25.70 33.76 26.65 31.53
Governance Process 34.50 34.26 36.24 31.24
Governance Outcome 34.74 26.99 32.22 32.45
Scores 94.94 95.01 95.11 95.22
CGPI assessment results in 17 (seventeen) consecutive years were as follows:
95.22
95.01 95.11
94.86 94.94
93.55
93.29 93.32
92.55
92.15
91.51 91.51
91.51
91.33
90.55
89.86 89.96
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Recommendations and Follow Ups
From the results of the 2023 CGPI assessment, there were several recommendations from the IICG on the Bank’s governance
implementation. These recommendations will be used for improving governance implementation at Bank Mandiri.
526 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
GOVERNANCE ASSESSMENT
Recommendations and Follow Ups:
RECOMMENDATIONS FOLLOW-UP
GOVERNANCE STRUCTURE
The Bank needs to periodically monitor and evaluate Bank Mandiri has conducted regular monitoring and evaluation of the adequacy, completeness
the adequacy, completeness and effectiveness of and effectiveness of the organizational structure. To support Bank Mandiri's aspirations as the
organizational structures that are in line with the realization customer's preferred financial partner and also the realization of corporate strategy, Bank
of adaptive, strong, agile and efficient corporate Mandiri groups the work units in its organizational structure into 3 large groups, namely:
strategies in supporting sustainable company growth. • Business Units
• Support Functions
• Business & Network
Bank Mandiri needs to optimize HR competencies, Bank Mandiri has optimized HR competencies in key positions and also the Bank's elements in
particularly for key positions in organizational structures other functions with national and international standard certifications. In addition, to continuously
with national and international standard certifications. improve the quality, capacity and capability, Bank Mandiri's human resources continued to
attend training that is relevant to the current development of the banking industry.
Bank Mandiri needs to make adjustments to corporate • The process of adjusting and improving Bank Mandiri's policies has always been carried
policies and strategies periodically and prudently in out by taking into account aspects of prevailing regulations, Bank Strategy and also
every dynamic of change that occurs by exploring business needs.
emerging challenges, managing vulnerabilities, adapting • Bank Mandiri's strategy is prepared comprehensively in accordance with the Bank's Vision,
to managing changes, and taking opportunities by Mission and Strategy, considering external and internal factors and paying attention to
optimizing potential to ensure it can achieve its goals the principle of prudence and also the application of risk management.
based on the best achievements.
GOVERNANCE PROCESS
Bank Mandiri can optimize compliance management • Bank Mandiri has optimized compliance, risk and governance management systems
systems and mechanisms by considering adopting or and mechanisms in an integrated manner including management in the Mandiri Group
implementing the ISO 37301:2021 standard concerning • Bank Mandiri has carried out compliance, risk and governance in accordance with
Compliance Management System prevailing legal regulations.
Bank Mandiri may consider implementing ISO 37000:2021 • Bank Mandiri has optimized the Whistleblowing System (WBS) and continuously improves
Governance of Organization guidelines. the effectiveness of its implementation. In 2023, improvements have been made to the
Bank Mandiri can optimize the whistleblowing system WBS, namely integration with the KPK's WBS.
and mechanism (WBS) by considering adopting or
implementing the ISO 37002:2021 standard concerning
Whistleblowing Management System.
Bank Mandiri needs to optimize the strengthening of Bank Mandiri is committed to continuously improving, developing and strengthening the quality,
the quality, capacity and capability of human resources capacity and capability of human resources, enabling Bank Mandiri's human resources to
who are always ready to adapt quickly, accurately and have high competitiveness and resilience, and are able to anticipate development trends
appropriately to the dynamics of change; with good spirit in the industry, particularly in the digital era. Improvement, development and strengthening
and lively; and equipped with appropriate competency are carried out through:
certifications. • Face-to-face and virtual training
• E-learning
• National and international certifications to support its function in the company's lines.
Bank Mandiri needs to identify and map the company's Bank Mandiri strives to implement corporate governance practices as a foundation in creating
stakeholders, including by considering the adoption of sustainable added value for all stakeholders.
the 2015 AA1000SES criteria (Stakeholder Engagement
Standard) in order to carry out effective engagement Bank Mandiri also continues to transform into a strategic partner that is able to innovate and
and foster sustainable value creation for company provide added value to all stakeholders.
stakeholders.
Bank Mandiri needs to develop a reliable structure As a form of Bank Mandiri's commitment in supporting the creation of a reliable consumer
and system related to consumer protection and protection system and realizing a financial system that grows sustainably, stably and is able
empowerment to protect the interests of consumers and the public, Bank Mandiri has a Bank Operational
Policy that regulates the implementation of consumer protection functions. Bank Mandiri has
also established a Consumer Protection Unit.
GOVERNANCE OUTCOME
Bank Mandiri needs to foster a resilient and agile culture In building a Resilient Mandiri, Bank Mandiri implements the core values of AKHLAK (Trust,
with the ability to quickly adapt and respond to changes Competent, Harmonious, Loyal, Adaptive & Collaborative) through cultural programs held
and manage challenges in order to become opportunities to shape the mindset and behavior of each employee, to ensure that Mandirian can always
to compete. quickly adapt and create a strong Mandirian character.
ANNUAL REPORT 2023 527
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
GOVERNANCE ASSESSMENT
RECOMMENDATIONS FOLLOW-UP
Bank Mandiri needs to optimize the company's • Bank Mandiri focuses on becoming a leading wholesale bank by utilizing Bank Mandiri's
capabilities, capacity, and main competencies through strength as a wholesale bank that is able to acquire potential new sources of income.
the achievement of adaptive, strong, agile and efficient • Bank Mandiri has consistently continued innovation in sharpening strategies in every
strategy implementation in supporting sustainable business segment.
company growth
Bank Mandiri needs to optimize the improvement of the Bank Mandiri has optimized the improvement of the company's digital capabilities that can
company's digital capabilities that can support efficient support efficient business development and sustainable business growth, as well as make the
business development and sustainable business growth, company a major part of the digital ecosystem.
as well as make the company a major part of the digital
ecosystem.
Bank Mandiri needs to properly handle all current legal Bank Mandiri already has a system and mechanism in place for handling and resolving legal
cases and strive for optimal risk mitigation for lawsuits, issues of the Company as well as mitigating the risk of lawsuits.
as well as prevent legal cases from happening again.
In CGPI 2022 held in 2023, 3 (three) Subsidiaries received “The Most Trusted” Rating, 4 (four) Subsidiaries with the “Trusted”
rating and 1 (one) Sub-Subsidiary with the “Trusted” rating, with the following scores:
No. Subsidiaries Ratings Scores
1. PT Bank Syariah Indonesia “Most Trusted” 91.50
2. PT Bank Mandiri Taspen “Most Trusted” 90.06
3. PT Mandiri Sekuritas “Most Trusted” 85.78
4. PT Asuransi Jiwa Inhealth Indonesia “Trusted” 84.02
5. PT Mandiri Tunas Finance “Trusted” 83.10
6. PT AXA Mandiri Financial Services “Trusted” 83.04
7. PT Mandiri Utama Finance “Trusted” 81.55
8. PT Mandiri Manajemen Investasi “Trusted” 82.20
ASEAN CORPORATE GOVERNANCE SCORECARD (ACGS)
One of other assessments carried out related to GCG implementation at Bank Mandiri is the ASEAN Corporate Governance
Scorecard, which is a parameter for measuring governance practices agreed upon by the ASEAN Capital Market
Forum (ACMF). These parameters are based on the OECD Principles and are expected to increase investor confidence
in listing companies in ASEAN.
Applied Criteria
The assessment components of the ASEAN Corporate Governance Scorecard are as follows:
1. Shareholders’ Rights.
2. Equal Treatment of Shareholders.
3. Role of Stakeholders.
4. Disclosure and Transparency
5. Responsibilities of the Board of Directors and Board of Commissioners.
Assessors
The assessor that conducted the ASEAN CG Scorecard assessment is the ASEAN Capital Market Forum (ACMF).
Scores of Independent Party Assessments
Bank Mandiri is included in the list of companies that received the title of ASEAN Asset Class Public Listed Companies
in the ASEAN Corporate Governance Scorecard assessment.
528 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
APPLICATION OF CORPORATE
GOVERNANCE GUIDELINES TO PUBLIC
COMPANIES
Implementation of Corporate Governance Aspects and Principles
Pursuant to Financial Services Authority Regulations
The Company implements Corporate Governance Guidelines for Public Company as stipulated in POJK No. 21/
POJK.04/2015 dated 16 November 2015 on the Enactment of Governance Guidelines of Public Companies as elaborated
under SEOJK No. 32/SEOJK.04/2015 dated 17 November 2015 on the Corporate Governance Guidelines of Public
Companies. The following are description on the implementation of these regulations:
NO. ASPECTS – PRINCIPLES - RECOMMENDATIONS COMPLY OR EXPLAIN
A. ASPECT 1: RELATIONSHIP BETWEEN PUBLIC COMPANY AND SHAREHOLDERS IN ENSURING THE RIGHTS OF SHAREHOLDERS.
A.1. Principle 1: Enhancing the Value of General Meeting of Shareholders (GMS).
A.1.1 The Public Company has technical means or procedure for In the Annual General Meeting of Shareholders (GMS) and
Recommendation 1: both open and closed voting that prioritize independency and Extraordinary GMS, Bank Mandiri has exercised open and close
interest of Shareholders. voting which is stated in the GMS Mechanisms.
Every issued share with voting right has one vote (one share The voting mechanism at the GMS is regulated in the Bank’s
one vote). The Shareholders may use their voting rights during Articles of Association.
Explanation: the decision-making process, in particular to decision with
voting mechanism. However, both open and closed voting In the 2023 Fiscal Year Annual GMS, the open voting mechanism,
mechanism has not been regulated in detail. and specifically for the agenda of changes of the management
was done with close mechanism which was carried out by the
The Public Company is recommended to have voting procedure Bank’s officers and collects the voting rights by approaching all
in decision making of GMS agenda. Such voting procedure present shareholders, in which voting are stored in the voting
must maintain independency or freedom of Shareholders. As box.
an example, an open voting mechanism is implemented by
raising hand in accordance with option as offered by the GMS The Bank has developed the GMS Procedures that can be
chairman. Whilst a close voting mechanism is conducted in downloaded in the Company’s website and were distributed
any decision that required confidentiality or by request from to the Shareholders during the GMS.
Shareholders through voting card or electronic voting.
Remark: Comply
A.1.2. Commissioners of Public Company attends the Annual GMS. The Annual GMS Fiscal Year 2023 was attended by all members
Recommendation 2: of the Board of Commissioners and Board of Directors
The presence of all members of the Board of Directors and the
Board of Commissioners of the Public Company is intended so Remark: Comply
Explanation : that each member of the Board of Directors and the Board
of Commissioners can pay attention to, explain, and answer
directly the issues or questions as raised by shareholders related
the GMS agenda.
ANNUAL REPORT 2023 529
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
APPLICATION OF CORPORATE GOVERNANCE GUIDELINES TO PUBLIC COMPANIES
NO. ASPECTS – PRINCIPLES - RECOMMENDATIONS COMPLY OR EXPLAIN
A.1.3. The Summary of Minutes of GMS is available in the Public The Annual GMS minutes of meeting of 2023, in both Indonesian
Recommendation 3: Company’s website at least for one (1) year. and English language, was announced at the latest 2 (two)
working days following the GMS, which is published on the Bank’s
Based on Article 34 paragraph (2) of the OJK Regulation website, IDX Electronic Reporting System, OJK and eASY KSEI.
Explanation : No.32/POJK.04/2014 on the Plan and Implementation of the The Bank’s website presented the GMS convention, including
General Meeting of Shareholders of Public Company, The GMS minutes for the last 5 (five) years.
Public Company is required to make summary of GMS Minutes
in Indonesian and foreign language (minimum in English), and In addition, Bank Mandiri has prepared GMS Highlights both in
announced to the public within two (2) working days after Indonesian and English which are uploaded 1 (one) working
the GMS is held, one of which is through the Public Company day after the GMS on the Bank Mandiri Website and proof of
Website. The availability of summary of GMS Minutes in the Public the announcement of the GMS results has been reported by the
Company Website provides an opportunity for shareholders Company to OJK and the Indonesia Stock Exchange through
who are not present, to easily obtain important information in Letter No. HBK. CSC/CMA.980/2023 dated 16 March 2023 and
GMS implementation. Therefore, the provision on the minimum reported through the OJK Electronic Reporting System and the
period of availability of GMS Minutes summary in the Website Indonesia Stock Exchange.
are intended to provide sufficient time for shareholders to obtain
such information.
Remark: Comply
A.2 Principle 2: Enhancing the Quality of Communication between Public Company with Shareholders or Investors.
A.2.1. Public Company has communication policy with the The Bank has a communication policy with shareholders or
Recommendation 4: Shareholders and Investors. investors, as stipulated in the Corporate Secretary Charter,
Chapter III.A.I. Disclosures.
The communication between Public Company and
Explanation : shareholders or investors is intended so that shareholders or The disclosure to the stakeholders is formulated by referring to
investors obtain clarity of information that has been published the Capital Market regulations and other relevant laws and
to the public, such as periodic reports, information disclosure, regulations, which can be summarized as follows:
business condition or prospect and performance, as well as 1. Periodic and or incidental reporting to regulators (OJK,
implementation of public company governance. In addition, Bank Indonesia, LPS, Ministry of Justice and Human Rights,
the shareholders or investors can also submit input and opinion Indonesia Stock Exchange) and reporting through Electronic
to the management of Public Company. Reporting System.
2. General Meeting of Shareholders (GMS).
The communication policy with shareholders or investors 3. Implemented according to laws and the Bank’s Articles of
shows the commitment of the Public Company in carrying Association consisted of the Annual GMS and Extraordinary
out communication with shareholders or investors. This policy GMS.
can include strategies, programs, and timing of communication 4. Organizing other activities related to corporate actions
implementation, as well as guideline that support shareholders and/or disclosures such as:
or investors to participate in the communication. a. Performance Presentation (quarterly)
b. Public Expose (annually)
c. Analyst Meeting (quarterly)
The Performance Presentation, Public Expose dan Analyst
Meeting exercised quarterly and annually were aimed at
disclosing information to public and investors on the Bank’s
conditions, business prospects, performances, as well as its
corporate governance implementation.
The Bank also has established specific unit that is tasked to
maintain and manage good relations with investors, as well as
serve as a centre of information on the Bank’s performance
to the investors.
Remark: Comply
A.2.2. The Public Company discloses the Communication Policy of The Bank has in place the communication policy on Public
Recommendation 5: Public Company with shareholders or investors in Website. Company with shareholders or investors as stated in the
Corporate Secretary Charter, Chapter III.A.I Disclosures. The
Disclosure of communication policy is a form of transparency policy is provided in the Website. The Bank also continually
on the commitment of the Public Company in providing manages the information in the website, hence latest
Explanation : equality to all shareholders or investors for the implementation information is ready for the shareholders and investors, such as
of communication. The disclosure of information also aims to Products/Services, Performance, Management, and Activities.
increase the participation and role of shareholders or investors
in the implementation of the Public Company communication Remark: Comply
program.
530 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
APPLICATION OF CORPORATE GOVERNANCE GUIDELINES TO PUBLIC COMPANIES
NO. ASPECTS – PRINCIPLES - RECOMMENDATIONS COMPLY OR EXPLAIN
B. ASPECT 2: FUNCTION AND ROLES OF THE BOARD OF COMMISSIONERS
B.1 Principle 3: Strengthen the Membership composition of the Board of Commissioners.
B.1.1. Determination of total members of the Board of Commissioners Bank Mandiri has complied with the Articles 20 POJK No. 33/
Recommendation 6: takes into account the conditions of the Public Company. POJK.04/2014 concerning the Board of Directors and Board
of Commissioners of Issuers and Public Companies, namely
The total members of the Board of Commissioners may affect number of members of the Board of Commissioners is more
Explanation : the effectiveness of the duties of the Board of Commissioners. than 2 (two) members and Article 35 paragraph (1) of POJK
Determination of total members of the Board of Commissioners No. 17 of 2023 concerning the Implementation of Governance
of a Public Company must refer to the provisions of the prevailing for Commercial Banks, namely that Banks are required to have
law in which at least consists of two (2) people based on the members of the Board of Commissioners with at least 3 (three)
provisions of the POJK No. 33/POJK.04/2 14 on The Board of personnel and at most equal to the number of members of
Directors and Commissioners of Issuers or Public Companies. the Board of Directors.
In addition, it is also necessary to consider the condition of
the Public Company, which includes among other, the As of 31 December 2023, the number of members of the Board
characteristic, capacity and size, as well as achievement of Commissioners of Bank Mandiri is 11 (eleven) personnel
of target and fulfillment of different business needs among consisting of 6 (six) Independent Commissioners and 5 (five)
the Public Companies. However, exorbitant Board of non-Independent Commissioners.
Commissioners has the potential to disrupt the effectiveness
on the implementation function of the Board of Commissioners. Remark: Comply
B.1.2. Determination on the composition of members of the Board The composition of members of the Board of Commissioners
Recommendation 7: of Commissioners takes into account on diversity of expertise, takes into account the diversity of expertise, knowledge and
knowledge and required experience. experience needed as disclosed in the Section of Composition
and Assignment of the Bank’s Board of Commissioners.
The composition of the Board of Commissioners is a combination
Explanation : of characteristics from both organ and individual perspective Remark: Comply
according to the need of respective Public Company.
These characteristics can be reflected in the determination
of expertise, knowledge and experience required in the
implementation of supervisory and advisory duty by the Board
of Commissioners of the Public Company. The composition
that has taken into account the need of the Public Company
is a positive, especially related to decision making related
with supervisory function as carried out by considering various
broader aspects.
B.2. Principle 4: Enhancing the Quality of Implementation of Duties and Responsibilities of the Board of Commissioners.
B.2.1. The Board of Commissioners has Self-Assessment Policy to The Board of Commissioners has in place the self-assessment
Recommendation 8: evaluate the performance of the Board of Commissioners. policy that regulated in the BOC Charter. The Performance
Assessment of the Board of Commissioners is carried out by
The Board of Commissioners’ Self-Assessment policy is a each member of the Board of Commissioners through self-
Explanation guideline that is used as a form of collegial accountability for assessment mechanism based on assessment criteria of
evaluating the performance of the Board of Commissioners. duties implementation and responsibilities of the Board of
Self-assessment is carried out by each member to assess the Commissioners covering the aspects of structure, directives
collegial performance of the Board of Commissioners, and and oversight.
not to assess the individual performance of each member
of the Board of Commissioners. With this Self-Assessment, it is Remark: Comply
expected that each member of the Board of Commissioners
can contribute in improving the performance of the Board of
Commissioners on an ongoing basis.
This policy can include the assessment activity as carried out
along with the purpose and objective, periodic period of
implementation, and benchmark or assessment criteria being
used in accordance with the recommendations from the
Remuneration and Nomination function of Public Company
as required by OJK Regulation on the Remuneration and
Nomination Committee of Issuer or Public Company.
ANNUAL REPORT 2023 531
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
APPLICATION OF CORPORATE GOVERNANCE GUIDELINES TO PUBLIC COMPANIES
NO. ASPECTS – PRINCIPLES - RECOMMENDATIONS COMPLY OR EXPLAIN
B.2.2. The Self-Assessment Policy to evaluate the performance of The self-assessment policy on the Board of Commissioners’
Recommendation 9: the Board of Commissioners is disclosed in the Annual Report performance assessment has been disclosed in this Annual
of Public Company. Report.
The disclosure of Self-Assessment Policy on performance of the Remark : Comply
Explanation : Board of Commissioners is conducted not only to comply with
transparency aspect as form of accountability of its duties but
also to provide assurance to the Shareholders or investors on
efforts that need to be done in improving the performance of
the Board of Commissioners. Upon the availability of disclosure,
the Shareholders or investors acknowledge the check and
balance mechanism towards the Board of Commissioners.
B.2.3. The Board of Commissioners has policy on resignation of member Bank Mandiri has in place the policy on resignation of member
Recommendation 10: of the Board of Commissioner when involved in financial crime. of the Board of Commissioners when involved in financial crime
as stated in the Bank’s Articles of Association, namely the tenure
The resignation policy of member of the Board of Commissioners of the Board of Commissioners is ended upon the violations of
being involved in financial crime is a policy that can increase laws and regulations and upon resignation.
Explanation : the stakeholders’ trust in the Public Company, so that corporate
integrity will be maintained. This policy is needed to help the Referring to the Article 14 paragraph (26) letter f of the Bank’s
legal process and so that the legal process does not interfere Articles of Association, the tenure of member of the Board of
the course of business activities. In addition, in terms of morality, Commissioners is ended if no longer meet the requirements as
this policy builds an ethical culture within the Public Company. member of the Board of Commissioners based on the Articles
This policy can be included in the Code or the Code of Ethics of Association and other laws and regulations. In the event that
that applies to the Board of Commissioners. a member of the Board of Commissioners is resigning including
if involved in the financial crime, thus a concerned member
Furthermore, being involved in financial crimes shall means the of the Board of Commissioners shall inform in writing regarding
convicted status from the authorities of respective member his/her intention to the Bank, and the Bank shall convene the
of the Board of Commissioners. The financial crimes are GMS to take decision on the resignation of a member of the
manipulation and various forms of embezzlement in financial Board of Commissioners within 90 days after the acceptance
service activities as well as Money Laundering Criminal Action as of the resignation.
referred to Law Number 8 of 2010 on Prevention and Eradication
of Money Laundering Crimes. Remark : Comply
B.2.4. The Board of Commissioners or Committee that perform Bank Mandiri has established the Remuneration and Nomination
Recommendation 11: the Remuneration and Nomination Function formulates the Committee that assists the Board of Commissioners to propose
succession policy in the nomination process of member of the recommendations to the shareholders of series A Dwiwarna,
Board of Directors. in terms of the following:
Developing, implementing and analysing the nominating criteria
Explanation : Based on the provision of the OJK Regulation No. 34/ and procedures for candidates of the Board of Commissioners
POJK.04/2014 on the Remuneration and Nomination Committee and Directors.
of Issuer or Public Company, the committee that carries out
the nomination function has the task of formulating policy Identifying candidates of Directors from internal and/or external
and criteria needed in the nomination process of potential of the company, and candidates of Commissioners that meet
member of the Board of Directors. Policy that can support the the requirements for being proposed/appointed as Director
nomination process is the succession policy of member of the or Commissioner.
Board of Directors. The policy on succession aims to maintain
the continuity of the regeneration of leadership in the company To prepare future leadership regeneration, Bank Mandiri
in order to maintain the business continuity and the company’s designed the Talent and Succession Management program,
long-term objective. a succession policy for the Board of Directors which refers to
SOE Minister Regulation No. PER-11/MBU/2021 concerning
requirements, procedures for appointment and dismissal of
SOE Board of Directors members as last amended by SOE
Minister Regulation No. PER-3/MBU/03/2023. In addition, as a
Public Company, the Bank’s Policy also refers to POJK No. 33/
POJK.04/2014 concerning the Board of Directors and Board of
Commissioners of Issuers or Public Companies. The appointment
and dismissal of the Bank’s Board of Directors is carried out
based on the principles of professionalism and Good Corporate
Governance (GCG).
Remark : Comply
532 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
APPLICATION OF CORPORATE GOVERNANCE GUIDELINES TO PUBLIC COMPANIES
NO. ASPECTS – PRINCIPLES - RECOMMENDATIONS COMPLY OR EXPLAIN
C. ASPECT 3: FUNCTION AND ROLES OF THE BOARD OF DIRECTORS
C.1. Principle 5: Strengthen the Membership composition of the Board of Directors
C.1.1.Recommendation Determination of total members of the Board of Directors takes Bank Mandiri has complied with Article 20 POJK 33/POJK.04/2014
12: into account on the condition of the Public Company and on the Board of Directors and the Board of Commissioners of
effectiveness in decision making. Issuers or Public Companies, namely the Board of Directors of
Issuers or Public Companies consists of 2 (two) members and
Being the Company’s organ that is authorized in managing the Article 6 paragraph (1) of POJK No. 17 of 2023 concerning the
Explanation : Company, the determination of total members of the Board of Implementation of Governance for Commercial Banks, namely
Directors has significant impact to the Company’s performance. Banks are required to have at least 3 (three) members of the
Thus, the determination of the total members of the Board of Board of Directors.
Directors must be done through careful consideration and
refer to the provisions of the applicable regulation, whereby As of 31 December 2023, number of the Bank’s Directors
based on OJK Regulation No.33/POJK.04/2 14 on the Board of are 12 (twelve) members, and has been stipulated based
Directors and Board of Commissioners of Public Company, shall on complexity and requirements of the Bank. In the Board of
at least consists of 2 (two) people. In addition, the determination Directors rules, the mechanism of decision making of the Board
of total members of the Board of Directors must be based on of Directors has been stipulated.
the need to achieve the objectives and purpose of public
company and being adjusted to the conditions of the public Remark : Comply
company including the characteristic, capacity and size of the
public company and effectiveness of the decision making by
the Board of Directors.
C.1.2. Determination on the composition of members of the Board of The determination of the Bank’s Board of Directors’ composition
Recommendation 13: Directors takes into account on diversity of expertise, knowledge has taken into account the Bank’s needs and business
and required experience. complexity, namely by considering the diversity of skills,
educational background, and professional experience, and
Similar with the Board of Commissioners, the composition is gender equality. The Board of Directors’ structure diversity is
Explanation : diversity of members of the Board of Directors is a combination expected to provide alternative in resolving the increasingly
of required characteristic from both organ and individual complex issues faced by the Bank, compared to member of
perspective according to the needs of respective Public Directors that are naturally homogenic, thereby delivering the
Company. The combination is determined in view of expertise, best decisions in the decision-making process.
knowledge and experience in accordance with segregation
of tasks and functions of the Board of Directors in achieving Remark : Comply
the purpose of the Public Company. Thus, consideration of
the combination of characteristics will have an impact on
the accuracy of the collegial nomination and appointment
of individual member of the Board of Directors or Directors.
C.1.3. Member of the Board of Directors in charge of accounting or The director in charge of accounting or finance at Bank
Recommendation 14: finance has expertise and/or knowledge in accounting field. Mandiri is the Director of Finance, namely Mr. Sigit Prastowo
with experience and competence in the field of Treasury
The Financial Report is a management accountability report (Finance), who in carrying out his duties requires the knowledge
for resources management owned by the Public Company, in accounting. In addition, to support the implementation of
Explanation : which must be compiled and presented in accordance with his duties, he often participates in forums and seminars related
Financial Accounting Standards in Indonesia as well as related to finance both at home and abroad.
OJK regulations, including regulation in the Capital Market
sector which regulates the presentation and disclosure of Remark : Comply
Public Company Financial Statement. Based on the laws and
regulations in the Capital Market sector that regulates the
responsibility of the Board of Directors for the Financial Report,
the Board of Directors is jointly responsible for the Financial
Report, signed by the President Director and member of the
Board of Directors in charge of accounting or finance.
As such, the financial disclosure and information presented in the
financial statements will be very much dependent on the skills,
and/or expertise of the Board of Directors, specifically member
of the Board of Directors in charge of accounting or finance.
Adequate qualifications and/or expertise in accounting that
at least proficient by the concerned members of the Board of
Directors, will ensure confidence in the preparation of financial
statements, thereby the financial statements can be relied on
by the stakeholders as a basic in decision making economically
related to the concerned Public Company. The expertise and/
or skills shall be affirmed by educational background, training
certificates, and/or related work experiences.
ANNUAL REPORT 2023 533
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
APPLICATION OF CORPORATE GOVERNANCE GUIDELINES TO PUBLIC COMPANIES
NO. ASPECTS – PRINCIPLES - RECOMMENDATIONS COMPLY OR EXPLAIN
C.2. Prinsip 6 : Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi
C.2.1 The Board of Directors has Self-Assessment Policy to evaluate The Board of Directors has a self-assessment policy. The
Recommendation 15: the performance of the Board of Directors. performance assessment of the Board of Directors is carried
out by each member of the Board of Directors through a self-
Similar with the Board of Commissioners, the Board of Directors’ assessment mechanism to evaluate the performance of the
Explanation : Self-Assessment policy is a guideline being used as a form of Board of Directors collegially, and not to assess the individual
accountability to evaluate collegial performance of the Board performance of each member of the Board of Directors. As
of Directors. The self-assessment is conducted by each member described in the Annual Report in the section of the Performance
of the Board of Directors to assess the collegial performance Assessment of the Board of Directors.
of the Board of Directors, and not to assess the individual
performance of each member of the Board of Directors. With Remark : Comply
this self-assessment, it is expected that each member of the
Board of Directors can contribute to improve the performance
of the Board of Directors on an ongoing basis.
This policy can include the assessment activity as carried out
along with the purpose and objective, periodic period of
implementation, and benchmark or assessment criteria being
used in accordance with the recommendations from the
Remuneration and Nomination function of Public Company
as required by OJK Regulation No. 34/POJK.04/2014 on the
Remuneration and Nomination Committee of Issuer or Public
Company.
C.2.2. The Self-Assessment Policy to evaluate the performance of the The self-Assessment policy on the performance of the Board
Recommendation 16: Board of Directors is disclosed in the Annual Report of Public of Directors has been disclosed in the 2023 Fiscal Year Annual
Company. Report in the Board of Directors Performance Evaluation section.
The disclosure of Self-Assessment Policy on performance of Remark : Comply
Explanation : the Board of Directors is conducted not only to comply with
transparency aspect as form of accountability of its duties but
also to provide assurance to the Shareholders or investors on
efforts that need to be done in improving the performance of
the Board of Commissioners. Upon the availability of disclosure,
the Shareholders or investors acknowledge the check and
balance mechanism towards the Board of Directors.
C.2.3. The Board of Directors has policy on resignation of member of Bank Mandiri has in place the policy on resignation of member
Recommendation 17: the Board of Commissioner when involved in financial crime. of the Board of Directors when involved in financial crime as
stated in the Bank’s Articles of Association.
The resignation policy of the Board of Directors involved in
Explanation : financial crimes is a policy that can increase the stakeholders’ Referring to the Article 14 paragraph (26) letter f of the Bank’s
trust in the Public Company, so that corporate integrity will be Articles of Association, the tenure of member of the Board of
maintained. This policy is needed to help the legal process and Directors is ended if no longer meet the requirements as member
so that the legal process does not interfere with the course of of the Board of Directors based on the Articles of Association and
business activities. In addition, in terms of morality, this policy will other laws and regulations, including involvement in financial
build an ethical culture within the Public Company. This policy crime. In the event that a member of the Board of Directors
can cover in the Code or the Code of Ethics that applies to is resigning including if involved in the financial crime, thus a
the Board of Directors. concerned member of the Board of Directors shall inform in
writing regarding his/her intention to the Bank, and the Bank
Furthermore, what is meant by being involved in a financial shall convene the GMS to take decision on the resignation of
crime is the status of being convicted of a member of the Board a member of the Board of Directors within 90 days after the
of Directors from an authorized party. These financial crimes acceptance of the resignation.
include manipulation and various forms of embezzlement in
financial service activities as well as the Criminal Act of Money Remark : Comply
Laundering as referred to in Law No. 8 of 2010 concerning
Prevention and Eradication of Money Laundering.
534 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
APPLICATION OF CORPORATE GOVERNANCE GUIDELINES TO PUBLIC COMPANIES
NO. ASPECTS – PRINCIPLES - RECOMMENDATIONS COMPLY OR EXPLAIN
D. ASPECT 4: STAKEHOLDERS PARTICIPATION
D.1. Principle 7: Enhancing Governance Aspect Through Stakeholders Participation.
D.1.1. The Public Company has the Policy to prevent Insider Trading. The policy to prevent insider trading is regulated in SP SDM
Recommendation 18: • Chapter III.C.2.c regarding the Code of Conduct and
A person with inside information is prohibited from conducting Business Ethics, which are ethical standards that must
a Securities transaction by using inside information as stipulate be guided by all levels of the bank in carrying out daily
Explanation : under the Capital Market Law. Public company can minimize duties and services and conducting business relations with
the occurrence of insider trading through prevention policies, for customers, partners and colleagues.
example by firmly separating between confidential and public • Chapter III.C.2.e regarding employee disciplinary regulations
data as well as distributing the duties and responsibilities on governing obligations, prohibitions and sanctions on
information management in proportional and efficient manner. employees.
SP Corporate Secretary
Chapter III.A.5 Principles of Information Disclosure, which
regulates
• Insiders who have insider information are prohibited from
influencing any party, including the Insider’s family, to buy
or sell shares
• Insiders other than the Board of Directors and the Board of
Commissioners who commit violations as stipulated above
and are proven to have carried out transactions and/or
provide insider information will be subject to disciplinary
sanctions as stipulated in the Human Resources Guidelines
Standards (SPSDM)
• The Board of Directors and the Board of Commissioners and
parties due to their position, profession/ relationship with
Remark : Comply
D.1.2. The Public Company has the anti-corruption and anti-fraud Gratuity Control
Recommendation 19: policies. Bank Mandiri realizes the gratuity control is vital to maintain
business process in line with business ethics that uphold high
Explanation : The anti-corruption policy ensures that the business activities integrity value. To that end, since 2013, Bank Mandiri has in
of the Public Company are carried out legally, prudently and place the Gift Disclosure Statement regulating the prohibition
in accordance with the principles of good governance. The to accept gratification for all Employees, and since 2015, the
policy can be part of a code of ethics, or in a separate form. Bank has in place the Gratification Control Unit to carry out
This policy may include, among others, the programs and gratuity control function at the Bank.
procedures implemented in dealing with corrupt practices,
kickbacks, fraud, bribery and/or gratuities in public companies. In addition, gratuity control aims at building the values of good
The scope of the policy must describe the prevention of the corporate governance and embedding integrity value to all
Public Company against all corrupt practices, either giving or employees thereby all business activities with Customer, Vendor,
receiving from other parties. Partner, and all Stakeholders are always founded upon ethics,
mutual trusts, and responsibility. As such business interests can be
performed properly and ethically while keeping in line with the
gratuity prohibition rules. Currently, the Bank strives to carry out
continuous improvement in implementing its gratuity control.
To adapt to applicable regulations and current business
developments for the Bank to be able to carrying out daily
business activities and maintain good cooperative relations
with all stakeholders, Bank Mandiri has periodically made
improvements to the Gratification Control Technical Operational
Guidelines (PTO) which were last refined on 8 December 2023.
Anti-Bribery Management System
To foster the effort in eradicating corruption continuously, the
Bank has received ISO 37001:2016 certificate of Anti-Bribery
Management System on 10 August 2020 and the scope of
ISO 37001:2016 of Anti-Bribery Management System has been
extended to Procurement, Vendor Management and Internal
Audit Process on 20 September 2022.
ANNUAL REPORT 2023 535
Page 29
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
APPLICATION OF CORPORATE GOVERNANCE GUIDELINES TO PUBLIC COMPANIES
NO. ASPECTS – PRINCIPLES - RECOMMENDATIONS COMPLY OR EXPLAIN
Implementation of Anti-Fraud Strategy
Bank Mandiri has implemented an Anti-Fraud Strategy in
accordance with the POJK No. 39/POJK.03/2019 for Commercial
Banks. As part of the improvement of the Internal Control
Policy, Bank Mandiri continues to make improvements to these
regulations. This is also done in every policy such as Standard
Operating Procedures (SPO), Technical Operational Guidelines
(PTO) and other regulations.
Bank Mandiri’s Anti-Fraud Strategy regulates 4 pillars, namely:
1. Pillar 1 (Prevention) It is the responsibility of all levels of the
Bank (work unit) and is part of the Fraud Control System
in order to reduce the potential for fraud. Programs
implemented in this pillar include:
a. Anti-Fraud Awareness, such as socialization of Anti-
Fraud Statement, Employee Awareness Program
and Customer Awareness Program. The Employee
Awareness Program is carried out by providing training,
socialization, publication of fraud awareness through the
Bank’s internal media that reaches all employees and
block leave obligations for each employee. Customer
Awareness Program is carried out through the use of
social media effectively, periodically and dynamically.
b. Identification of Vulnerabilities, such as the application
of Risk Management principles where all policies and
procedures are designed with due regard to internal
control, the application of GCG principles and
Compliance. The implementation of work by employees
in accordance with their authority and responsibilities
is stated in the job description of each employee, and
signed by the employee concerned. In addition, the
signing of the Annual Disclosure by all employees at the
beginning of the year.
c. Know Your Employee (KYE) Policy is a principle applied
by the Bank to get to know each employee well both in
terms of ability and personality. KYE is carried out through
a candidate selection process as well as monitoring the
character and lifestyle of employees
2. Pillar 2 (Detection) It is the responsibility of all units, both
first-line, second-line, and third-line and is part of the fraud
control system in order to identify and find fraud in the bank’s
business activities. The programs implemented by Bank
Mandiri in this pillar include:
a. Whistleblowing System-Letter to CEO, which is managed
by an independent party to minimize conflicts of interest
and provide a sense of security to whistleblowers.
b. Fraud Detection System, which has been implemented
to support the Bank’s detection activities which includes
detection of transactional fraud and non-transactional
fraud.
c. Surprise Audit, whose implementation is prioritized in
business units that are at high risk or prone to fraud.
d. Surveillance System, which aim to monitor and review
the internal control effectiveness (including fraud control
system).
3. Pillar 3 (Investigation, Reporting, Sanctions and Legal
Process) is part of the Fraud Control System in the context
of handling fraud that occurs through investigations and
the results are reported to the President Director, Board of
Commissioners, and Regulators, including the proposed
imposition of sanctions and legal processes for fraudsters. In
order to strengthen the function of the Third Pillar, delegation
of authority for the implementation of investigations and
imposition of sanctions to each region has been carried out
to accelerate the process of handling cases and recovery.
536 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
APPLICATION OF CORPORATE GOVERNANCE GUIDELINES TO PUBLIC COMPANIES
NO. ASPECTS – PRINCIPLES - RECOMMENDATIONS COMPLY OR EXPLAIN
4. Pillar 4 (Monitoring, Evaluation and Follow-up) is part of
the Fraud Control System in order to monitor the follow-up
results of investigations and evaluation of fraud incidents,
to improve weaknesses and strengthen the Internal Control
System in order to prevent the recurrence of fraud due to
similar weaknesses. Written reporting to the President Director
and the Board of Commissioners is carried out in an orderly
manner to monitor the established follow-up list.
Remark: Comply
D.1.3. Perusahaan Terbuka memiliki kebijakan tentang seleksi dan Bank Mandiri has a policy regarding Selection and Capacity
Recommendation 20: peningkatan kemampuan pemasok atau vendor. Building for Suppliers or Vendors, namely:
1. Operational Policy (KOPR), article 205 on Operational
Explanation : The Public Company has policy on vendor or supplier selection Facilities and Infrastructure - Procurement
and capability improvement. 2. rocurement Standard Operating Guidelines (SPO) that
regulate, among others (Chapter III):
The Policy on vendor or supplier selection is useful to ensure a. General provisions include:
that the Public Company can obtain the required goods or i) Principles of Procurement
services at competitive prices and good quality. While the policy ii) Procurement Ethics
of increasing the capability of supplier or vendor is useful for iii) Purpose of the Procurement Process
ensuring the efficient and effective supply chain. The capability iv) Monitoring of Domestic Products Use
of supplier or vendor to supply/fulfil the goods or services needed v) Procurement Planning
by the company will affect the quality of the company’s output. vi) Loading Guidelines
b. Provisions for the implementation of the procurement
Thus, the implementation of these policies can guarantee the of goods and services include:
supply continuity in terms of quantity and quality as required i) Procurement of Goods and Services Mechanism
by the Public Company. The scope of this policy includes ii) Procurement Process
criteria in selecting supplier or vendor, transparent procurement iii) Stages of the Procurement Process
mechanism, effort to improve supplier or vendor capability, iv) Execution of Work and Handover of Work
and fulfil the right relating to supplier or vendor. v) Provisions for Change of Work (plus/minus) specifically
in the field of construction implementation services.
vi) mplementation of Procurement Activities to
Overcome Certain Conditions.
vii) Document and Payment Process.
3. Procurement Operational Technical Guidelines (PTO) that
regulate, among others (Chapter III):
a. Implementation Provisions
i) Accreditation Partners (Goods and Services
Providers)
• General & including aspects that are reviewed
in carrying out the qualifications of prospective
Goods and Services Providers)
• Procedures for partner accreditation (Goods and
Services Providers) (including aspects considered
in determining recommended partners to be
invited in a procurement process)
• Partner Monitoring includes:
»» Monitoring Partner Data
»» Partner Performance Monitoring, which
consists of
a) Evaluation of Partner Performance
Periodically
b) Evaluation of Partner Performance
based on Contract
»» Increasing Partner Competence
»» Sanctions for Associates
Remark: Comply
D.1.4. The Public Company has policy on fulfilment of creditor rights. The fulfilment of creditors’ rights at Bank Mandiri is stated in the
Recommendation 21: loan agreement with creditor. The following creditors’ rights are
The policy on fulfilment of creditor rights is used as a guideline stated in the agreement, among others:
Explanation : in providing loan to creditor. The purpose of the policy is to 1. Receive the audited financial statements;
maintain the fulfilment of right and maintain creditor trust in the 2. Receive the loan progress/use report;
Public Company. The policy includes consideration in making 3. Receive late sanction on report submission;
agreement, as well as follow-up in fulfilling the obligation of the 4. Receive written notification, request, and approval
Public Company to creditor.
Remark: Comply
ANNUAL REPORT 2023 537
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
APPLICATION OF CORPORATE GOVERNANCE GUIDELINES TO PUBLIC COMPANIES
NO. ASPECTS – PRINCIPLES - RECOMMENDATIONS COMPLY OR EXPLAIN
D.1.5. The Public Company has the Whistleblowing System policy. 1. Implementation of the Whistleblowing system at Bank
Recommendation 22: Mandiri is called the Letter to CEO (LTC). LTC is a facility for
A well-developed Whistleblowing system policy will provide reporting fraud or indications of fraud from Bank Mandiri
certainty of protection to witness or reporter for an indication employees and stakeholders to the President Director with
Explanation : of violation committed by employees or management of the an emphasis on disclosure of complaints to increase the
Public Company. The implementation of the policy will have an effectiveness of the implementation of the internal control
impact on establishing a culture of good corporate governance. system within Bank Mandiri.
The Whistleblowing system policy includes, among others, type 2. Bank Mandiri’s LTC has been implemented since 2009 with
of violations that can be reported through the Whistleblowing the LTC arrangement in the Letter to CEO (LTC) Technical
system, complaint procedure, protection and guarantee of the Operational Manual which is continuously updated with
confidentiality of the reporter, handling procedure for received the latest update on 03 October 2022.
complaints, parties that managing the complaints, and the 3. Since its revitalization in 2018, LTC management has involved
results and follow-up of complaints handling. independent parties to provide a safe-environment that
encourages employees and stakeholders to dare to
report. The reporter can include his complete identity or
anonymously (the identity is only known by independent
parties).
4. Submission of LTC reports can be submitted through the
following media:
Website https://bmri-wbsltc.tipoffs.info/
Email to bmri-wbsltc.tipoffs.info
Letter to POBOX 1007 JKS 12007
SMS and WA to 0811-9007777
Remark : Comply
D.1.6. The Public Company has a long-term incentive policy for the Bank Mandiri has a policy of providing long-term incentives
Recommendation 23: Board of Directors and employees. to Commissioners and Directors according to the provisions
in POJK No. 45/POJK.03/2015 concerning Implementation
Long-term incentive is a given incentive based long-term of Governance in Providing Remuneration for Commercial
Explanation : performance achievement. The long-term incentive plan has Banks. Bank Mandiri implements Governance in the Provision
the rationale that the long-term performance of the company of Remuneration that has considered various aspects, including
is reflected in the growth of shares value or other long-term bank financial stability, the creation of risk management, short-
target of the company. Long-term incentive shall have the term and long-term liquidity needs, and potential future income.
benefit to maintain loyalty and provide motivation to the Board
of Directors and employees to improve their performance Bank Mandiri can postpone deferred variable remuneration
or productivity, which will have an impact on improving the (Malus) or withdraw variable remuneration that has been paid
company’s performance in the long run. (Clawback) to officials who are classified as Material Risk Taker
(MRT).
The availability of a long-term incentive policy is an actual
commitment by the Public Company to encourage the Remark : Comply
implementation of long-term incentive to the Board of Directors
and Employees with terms, procedures and forms being
adjusted to the long-term objectives of the Public Company.
The policy can include, amongst other, the purpose of objective
in providing the long-term incentive, terms and procedures
in providing the incentive, and condition as well as risks that
must be considered by the Public Company in providing the
incentives. This policy can also be included in the existing public
company remuneration policy.
538 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
APPLICATION OF CORPORATE GOVERNANCE GUIDELINES TO PUBLIC COMPANIES
NO. ASPECTS – PRINCIPLES - RECOMMENDATIONS COMPLY OR EXPLAIN
E. ASPECT 5: INFORMATION DISCLOSURE
E.1. Principle 8: Enhancing the Disclosure Implementation.
E.1.1. The Public Company utilizes technology information wider than Bank Mandiri managed the Company’s Website as optimal
Recommendation 24: the Website as a media for information disclosure. as possible to always provide the most recent and accurate
information for the Public. Apart from the website, Bank Mandiri
The use of information technology can be useful as a medium also utilizes technology and other social media applications
for information disclosure. The disclosure of information is not only such as SMS Banking, Mobile Banking, Instagram, Facebook
Explanation : information disclosure that has been regulated in legislation, and Twitter for information disclosure media.
but also other information related to the Public Company,
which upon consideration is deemed useful to shareholders Remark : Comply
or investors. Upon the use wider of information technology
than the Website, the company is expected to improve the
effectiveness of information dissemination. Nevertheless, the
use of information technology is carried out while taking into
account the benefit and costs of the company.
E.1.2. The Annual Report of Public Company disclose the ultimate Bank Mandiri has disclosed information regarding shareholders
Recommendation 25: benefit owner in Public Company share ownership at least 5% with 5% or more shareholding of the Company’s shares in the
(five percent), other than final beneficial owner disclosures in 2023 Annual Report.
ownership shares of the Public Company through main and
controlling shareholder. Remark: Comply
The Capital Market Regulation that regulates the submission of
Explanation : annual reports of Public Company has regulated the obligation
to Disclose information regarding shareholders with 5% (five
percent) or more shares of the Public Company, as well as the
obligation to disclose information about directly or indirectly
main and controlling shareholders of Public Company up to
the owner of the last benefit in the ownership of the shares. In
this Governance Guideline, it is recommended to disclose the
ultimate benefit owner of the shares of the Public Company
at least 5% (five percent), in addition to disclosing the owner
of the final benefit of share
ANNUAL REPORT 2023 539
Page 33
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
IMPLEMENTATION OF CORPORATE GOVERNANCE ASPECTS AND
PRINCIPLES APPLICATION BASED ON GUIDELINES OF CORPORATE
GOVERNANCE PRINCIPLES FOR BANKS PUBLISHED BY BASEL
COMMITTEE IN BANKING SUPERVISION
The Governance Guidelines cover 12 principles of corporate governance. The Governance Guidelines are the standard
of best practices applied as a reference in implementing corporate governance in banks. The description of the
application can be explained, as follows:
PRINCIPLES EXPLANATION IMPLEMENTATION IN BANK MANDIRI
Principle 1 The Board of Commissioners has the responsibilities of amongst In the Board of Commissioners ‘code of conduct as outlined in
others approval and supervisory on the implementation of the Board of Commissioners’ Decree KOM/014/2019 it is stated
Responsibilities business strategy, structure and governance mechanism as that the responsibility of the Board of Commissioners is to provide
of the Board of well as the Corporate Culture opinions and suggestions on Annual Work Plans and Budgets
Commissioners and provide advice on important including corporate culture.
Principle 2 Member of the Board of Commissioners must have the The Board of Commissioners of Bank Mandiri does not have
quality in accordance with duties and responsibilities as both a financial relationship, management, share ownership
Qualification collegial and as per individual The Board of Commissioners shall and/ or family relations with other members of the Board of
and Composition understand the roles within the supervisory and implementation Commissioners, Directors and/or Controlling Shareholders or
of the Board of of corporate governance, as well as KOM/014/2019 to conduct relations with the Bank, which may affect the ability to act
Commissioners a sound and objective decision process. independently as stipulated in the Implementation provisions
Good Corporate Governance for Commercial Banks and has
signed an Independent Statement.
Principle 3 The Board of Commissioners must apply the proper governance The Board of Commissioners has Committees under the Board
practice and structure in performing their duties and to of Commissioners assisting with the implementation of the duties
Structure and periodically review its effectiveness. of the Board of Commissioners, namely the Audit Committee,
Mechanism of Risk Oversight Committee, Remuneration and Nomination
the Board of Committee and Integrated Governance Committee.
Commissioners
Principle 4 Under the direction and supervision of the Board of The Board of Directors manages the Company under the
Commissioners, the Board of Directors manage the Bank’s direction and supervision of the Board of Commissioners, as
The Board of Directors activities in accordance with the business strategy, risk evidenced by the company’s business achievements that
appetite, remuneration policy and other policies that have have increased from the previous year. All policies underlying
been approved by the Board of Commissioners. the operations of Bank Mandiri must obtain the approval of
the Board of Commissioners.
Principle 5 In a business group, the Board of Commissioners of the parent The Board of Directors and Board of Commissioners of Bank
company has overall responsibility on the business group and Mandiri have knowledge and understanding of the main
Governance Structure to ensure the establishment and implementation of clean business and the main risks of the company, as evidenced
of Business Group governance practice related to the structure, business and by the passing of the entire Board of Commissioners and
risks of business group and entities. The Board of Commissioners Directors from Fit and Proper Test. The Board of Directors and
and the Board of Directors must understand the business group the Board of Commissioners also constantly attend training
organizational structure as well as the encountered risk. and development to improve their capabilities.
Principle 6 The Bank must have the qualified, independent risk Bank Mandiri performs the Risk Identification, Measurement,
management function that has qualified resources with access Monitoring, Control and Risk Management Information System
Risk Management to the Board of Commissioners. through an Enterprise Risk Management (ERM) framework. Bank
Function Mandiri continues to improve the capabilities and knowledge
of all employees, especially in terms of risk management, by
holding internal training regularly through the Risk Management
Academy. In addition, Bank Mandiri also routinely holds at least
once a year socialization, discussion forums, internships, and
programs on risk management along with the internalization
of the corporate culture. Bank Mandiri communicates risk
management to the Board of Commissioners through the
Risk Oversight Committee and the Integrated Governance
Committee.
Principle 7 Risks must be identified, monitored and controlled for all activities In managing Bank Mandiri’s Risk Management, bankwide
of the Bank. The quality of risk management infrastructure and identification, measurement and risk assessment has been
Identification of Risk internal control must be able to keep up with changes in the performed by periodically developing risk profiles. Risk
Oversight and Control Bank’s risk profile, external risk conditions and industry practice. measurement and assessment has been able to work well
according to the established Risk Management Policy that is
adjusted to the level of risk faced by Bank Mandiri.
540 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
IMPLEMENTATION OF CORPORATE GOVERNANCE ASPECTS AND PRINCIPLES
APPLICATION BASED ON GUIDELINES OF CORPORATE GOVERNANCE PRINCIPLES
FOR BANKS PUBLISHED BY BASEL COMMITTEE IN BANKING SUPERVISION
PRINCIPLES EXPLANATION IMPLEMENTATION IN BANK MANDIRI
Principle 8 Effective risk governance implementation requires accurate Each semester assessment of Risk Based Bank Rating (RBBR)
risk communication in the Bank environment both between is submitted to the Integrated Risk Committee (IRC), which
Risk Communication organizations and through reporting to the Board of consists of Directors of Bank Mandiri and Subsidiaries. In
Commissioners and the Board of Directors. addition, the results of RBBR assessment are submitted to the
Board of Commissioners through the Integrated Governance
Committee.
Principle 9 The Board of Commissioners is responsible for overseeing The Board of Commissioners ensures the implementation of
management related to the Bank’s compliance risk. The Board good corporate governance in every business activity and
Compliance of Commissioners must determine the compliance function and corporate governance policies, including the implementation
provide approval for policies and processes for identification, of compliance. The compliance risk assessment in RBBR is
assessment, monitoring and reporting, and providing advice reported periodically to the Board of Commissioners every
on compliance risks. 6 (six) months.
Principle 10 The internal audit function must report independent assurance Conduct objective testing of evidence provide an
activities to the Board of Commissioners and must support independent assessment of the adequacy of internal
Internal Audit the Board of Commissioners and the Board of Directors in control, risk management and governance processes within
encouraging the implementation of effective governance the organization. Internal Audit is directly responsible to the
processes and long-term soundness of the Bank. President Director and communicates with the Board of
Commissioners through the Audit Committee.
Principle 11 The Bank’s remuneration structure must support the The current remuneration structure of Bank Mandiri is
implementation of corporate governance and risk in accordance with POJK No. 45/POJK.03/2015 on the
Compensation management. implementation of Governance in the Provision of Remuneration
for Commercial Banks.
Principle 12 The implementation of governance from the Bank must be Bank Mandiri constantly updates its website
carried out transparently to Shareholders, Depositors, other www.bankmandiri.co.id to ensure the availability of the most
Disclosure and relevant Stakeholders and Market Participants updated information for stakeholders. Moreover, disclosure of
Transparency Bank Mandiri information is carried out through Annual Reports,
Sustainability Reports and Public Expose.
ANNUAL REPORT 2023 541
Page 35
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
STRUCTURE AND MECHANISM
OF CORPORATE GOVERNANCE
Pursuant to the Law of the Republic of Indonesia No. 40 of 2007
concerning Limited Liability Companies, the Organs of the Company
consists of General Meeting of Shareholders (GMS), Board of
Commissioners and Board of Directors. In line with the Articles of
Association and prevailing laws and regulations, each organ has
an important role in implementing corporate governance and
carrying out their respective functions, duties, and responsibilities
for the benefit of the Company.
The GMS is the highest decision-making forum for the In carrying out the Company’s corporate stewardship,
shareholders. While the stewardship system applies a the Board of Directors is supported by an effective
two-tier system comprising Board of Commissioners and management structure, while the Board of Commissioners
Board of Directors with clear authorities and responsibilities performs its supervisory and advisory duties with the
according to their respective functions stipulated in the assistance of its supporting organs, namely Audit
Articles of Association as well as laws and regulations. Committee, Nomination and Remuneration Committee,
However, both are responsible for the Company’s business Risk Oversight Committee, and Integrated Governance
sustainability in the long term. Therefore, the Board of Committee.
Commissioners and the Board of Directors should have
common perceptions of the Company’s vision, missions,
and values.
542 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
STRUCTURE AND MECHANISM OF CORPORATE GOVERNANCE
Corporate Organ Structure
Transparency Accountability Responsibility Independence Fairness
Main Organs
Board of Commissioners GMS Board of Directors
Secretary of Board of Supporting Organ Checks & Balances Sekretaris Perusahaan
Commissioners
Asset & Liability
Audit Committee Business Committee
Committee
Remuneration & Capital and Subsidiaries Human Capital Policy
Nomination Committee Committee Committee
Risk Oversight Information Technology &
Integrated Risk Committee
Committee Digital Banking Committee
Integrated Governance Policy and Procedure Risk Management and
Committee Committee Credit Policy Committee
Transformation Committee Credit Committee
Social & Environmental
Responsibility Committee
ANNUAL REPORT 2023 543
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
STRUCTURE AND MECHANISM OF CORPORATE GOVERNANCE
GOVERNANCE STRUCTURE
To continuously improve the quality and scope of governance, Bank Mandiri have formulated and implemented
operational policies for all units in line with principles of corporate governance, namely Bank Mandiri Policy Architecture.
It is a hierarchy/arrangement of policies serving as the framework and governance in formulating policy as well as the
Company’s activities implementation. The Bank has a Mandiri Group Principles Guideline which guides all parts of the
company in the Financial Conglomeration of Bank Mandiri.
Mandiri Group Principle
Guidlines “MGPG”
Articles of Association Articles of Association Articles of Association
Tata Kelola Perusahaan
Policy Policy Policy
Filosofi
Procedure Standard Procedure Standard Procedure Standard
Guiding Principles for the Management of Mandiri Subsidiaries “MSMPG”
Technical Guidelines* Technical Guidelines* Technical Guidelines*
Company Value Culture
Business Ethics and Code of Conducts
The governance soft structure of Bank Mandiri includes: 5. Risk Management Policy dated 3 April 2023.
6. The Board of Commissioners Charter which has been
1. Bank Mandiri’s Articles of Association which have been updated and approved through the Decree of the
ratified by the Minister of Law and Human Rights of Board of Commissioners No. KEP.KOM/008/2023 on 30
the Republic of Indonesia in accordance with the November 2023.
notification receipt letter No. AHU-AH.01.03-0041000 7. The Board of Directors Charter which has been
and decree No. AHU-0016584. AH.01.02.Tahun 2023 updated and approved through the Board of Directors
both dated 16 March 2023 and registered in the Decree No. KEP.DIR/056/2021 on 15 October 2021.
Company Register No. AHU-0054153. AH.01.11.Tahun 8. The Integrated Governance Guidelines have received
2023 dated 16 March 2023. approval from the Board of Commissioners on 1
2. Bank Mandiri Policy Architecture which was updated November 2022.
and approved on 19 August 2021. 9. Integrated Governance Committee Charter through
3. Mandiri Subsidiary Management Principles Guideline the Decree of the Board of Commissioners No. KEP/
(MSMPG) dated 24 February 2022. KOM.005/2023 on 12 October 2023.
4. Guidelines for the Board of Directors’ Charter 10. Audit Committee Charter and Code of Ethics of the
through the Decree of the Board of Directors No. KEP. Audit Committee through the Decree of the Board of
DIR/040/2023 on 23 October 2023. Commissioners No. KEP.KOM/006/2023 on 12 October
2023.
544 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
STRUCTURE AND MECHANISM OF CORPORATE GOVERNANCE
11. Risk Oversight Committee Charter through the Decree 25. Technical Guidelines for the Bank Only and Integrated
of the Board of Commissioners No. KEP/KOM.007/2023 Governance Self- Assessment that have been updated
on 12 October 2023. on 14 November 2023.
12. Remuneration & Nomination Committee Charter 26. Wholesale Credit Collection and Recovery Operating
through the Decree of the Board of Commissioners Technical Guidelines that have been updated and
No. KEP/KOM.004/2023 on 12 October 2023. approved on 30 October 2023.
13. Operational Policy which was updated and approved
on 3 April 2023. MECHANISMS OF CORPORATE
14. Legal, Compliance and Anti-Money Laundering, GOVERNANCE
Countering the Financing of Terrorism, & Preventing
the Financing of the Proliferation of Weapons of Corporate governance mechanism is a process to
Mass Destruction policies have been updated and implement corporate governance principles supported
approved on 16 November 2023. by the adequacy of bank governance structure and
15. Risk Management Standard Operating Procedures infrastructure, producing outcomes compatible with the
that have been updated and approved on 16 January stakeholders’ expectation. The process to implement
2023. corporate governance is inherent to the structure of
16. Standard Procedure for Corporate Secretary that has corporate governance as follows.
been updated and approved on 02 March 2023.
17. Procurement Standard Operating Procedures that Shareholders
have been updated and approved on 1 December Shareholder is an individual or a legal entity who lawfully
2022. owns one or more share in a Company. Shareholders are
18. Standard Operating Procedures for Corporate Work owners of the Company. Company’s Share is a share on
Plans and Budgets, and Bank Business Plans which have behalf of and is issued by the owners who are registered
been updated and approved on 16 December 2023. in the List of Shareholders and which consist of:
19. Accounting Standard Procedures which have been
updated and approved on 29 September 2023. 1. Series A Dwiwarna Share that may only be owned by
20. Standard Operating Procedure for Wholesale Credit the Republic of Indonesia.
Collection & Recovery which has been updated and 2. Series B Share that may be owned by the Republic of
approved on 15 September 2022. Indonesia and/or the Citizens.
21. Standard Operating Procedure for Retail Credit
Collection & Recovery which has been updated and Rights of the Shareholders
approved on 23 August 2023. As a State-Owned Enterprises (SOE), the majority ownership
22. Information Technology Standard Operating of Bank Mandiri is owned by the Government of the
Guidelines that have been updated and approved Republic of Indonesia, which in this case is represented
on 02 October 2023 by the Ministry of SOE. As such, the Main and Controlling
23. Internal Audit Standard Procedures that have been Shareholder of Bank Mandiri is the Government of the
updated and approved on 12 October 2023. Republic of Indonesia. There are no Main and Controlling
24. Standard Human Resource Procedures that were Shareholders indirectly, up to individual owners. In addition,
updated and approved on 15 December 2023. there are no Shareholders who act on behalf of other
Shareholders.
ANNUAL REPORT 2023 545
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
STRUCTURE AND MECHANISM OF CORPORATE GOVERNANCE
52% PT Bank Mandiri (Persero) Tbk
Pemerintah Republik
Indonesia
At the time of establishment, the state equity investment by the percentage of capital investment at other
the Republic of Indonesia to Bank Mandiri was undertaken company which requires GMS approval as per
based on Government Regulation No. 75 of 1998 on State the Articles of Association.
Equity Investment of the Republic of Indonesia for the h. Approving the utilization of net profit.
Establishment of Limited Liability Company in Banking i. Approving the non-operational investment and
Field dated 1 October 1998. long-term funding which requires GMS approval
as per the Articles of Association
The equity investment was undertaken by altering state 2. Right to propose GMS agenda.
held shares to the ex-legacies of Bank Mandiri: Bank Bumi 3. Right to request and access company data and
Daya, Bank Dagang Negara, Bank Ekspor Impor Indonesia documents.
and Bank Pembangunan Indonesia. 4. Right to propose binding nomination of candidates of
Board of Directors members and candidates of Board
As the majority shareholder, the Government of the of Commissioners members.
Republic of Indonesia currently holds 52% of the shares,
or 48,533,333,334 shares, in which one Series A Dwiwarna In addition to the above privileges, certain actions of
share is among all the shares. Series A Dwiwarna the Board of Directors with certain criteria must obtain
shareholder is entitled to the following privileges that other written approval from the Board of Commissioners and
shareholders do not hold: Series Shareholders A Dwiwarna as stipulated in Article
12 paragraph (7) Bank Mandiri’s Articles of Association.
1. Right to approve the following matters in GMS:
a. Approving the Amendment to the Company’s Rights of General Shareholders
Articles of Association. Bank Mandiri Shareholders, both Holders of Series A
b. Approving capital change. Dwiwarna Share and Holders of Series B Share, have the
c. Approving the appointment and dismissal of same right in addition to the Special Right of Series A
members of the Board of Directors and Board of Dwiwarna Share above and as long as not regulated
Commissioners. otherwise by the Company’s Articles of Association, as
d. Approval of merger, consolidation, acquisition, follows:
segregation, dissolution of the Company. 1. The right to attend, express opinions, and vote in a
e. Approving the remuneration of the Board of GMS based on one share.
Directors or Board of Commissioners. 2. Each Shareholder has the right of 1 (one) vote/share
f. Approving asset transfer and assurance which (one share one vote)
requires GMS approval as per the Articles of 3. Obtain an explanation of the voting procedure before
Association. the GMS begins.
g. Approving the investment and reduction to 4. The voting mechanism is done by the polling method.
546 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
STRUCTURE AND MECHANISM OF CORPORATE GOVERNANCE
5. Opportunity to propose an agenda in GMS. All Shareholders
6. Opportunity to grant authority to another party if a The shareholders’ responsibilities are as follows:
shareholder is unable to attend the GMS.
7. Reveal practices to encourage involvement of 1. Distinguishing the ownership of the property of public
Shareholders outside the GMS company and personal property.
8. To propose questions in every agenda discussion and 2. Distinguishing their functions as shareholders and
every decision of GMS agenda. members of Board of Commissioners or Board of
9. Opportunity to vote as agree, disagree, or abstain in Directors in the event that shareholders serve in one
every proposal of decision of GMS agenda. of those organs.
10. Right to obtain information regarding the company in 3. Shareholders who have particular interests are not
manners that are on time, correct, and regular, except allowed to vote.
for matters that are confidential. 4. Minority shareholders are responsible to exercise their
11. Right to obtain part of the Company’s profit that is rights effectively pursuant to the Articles of Association
allocated for Shareholder in the form of dividend and of the Company as well as the laws and regulations.
another distribution of profit, which is proportional to
the number of owned shares. Policy of Relationship with Shareholders
12. Right to obtain comprehensive description and As a Public Company, Bank Mandiri strives to provide
accurate information regarding procedure that needs accurate, periodic, and up-to-date information to
to be executed in relation to the implementation of Shareholders. Currently, communication activity to
GMS. the Shareholders in Bank Mandiri is managed by the
Corporate Secretary and Investor Relations. Pursuant
Responsibilities of Shareholders to Article 5 of POJK No. 35/POJK.04/2014 concerning
In addition to the rights and authorities, Bank Mandiri the Corporate Secretary of Issuers or Public Companies,
Shareholders as the capital owners also have responsibilities one of the functions of Corporate Secretary is as a liaison
that must be fulfilled to the Company. between the Company and shareholders, OJK, and
other stakeholders. The internal policy regulating the
Controlling Shareholders relationship between Bank Mandiri and Shareholders is the
Their responsibilities are as follows: Policy and Standard Operating Procedure of Corporate
1. Controlling shareholders must be able to: Secretary which, among others, regulates the Corporate
a. Consider the interests of minority shareholders and Communication Activity.
stakeholders pursuant to the applicable conditions
and laws and regulations; Equal Treatment to Shareholders
b. In the event of alleged violation to the laws and Pursuant to the regulations of the Capital Market, Bank
regulations or as requested by relevant authority, Mandiri upholds equality principles for all shareholders
names of shareholders and ultimate shareholders (majority or minority). This commitment is reflected in the
shall be disclosed to law enforcement authorities internal regulations as stated in the Bank Mandiri Operations
regarding the ultimate controlling shareholders, or Policy and Standard Operating of Bank Mandiri Corporate
as requested by relevant authority. Secretary that are periodically reviewed, regulating equal
rights for all shareholders to attain information transparency
2. As for controlling shareholders with shares in several from Bank Mandiri, such as information on the company
public companies, they have to be open with regard performance, financial information, and other information
to accountability and relationship between public required by all shareholders.
companies.
Equal treatment to shareholders is also reflected in the
implementation of the Company GMS. Each shareholder
is entitled to propose the GMS agenda to the Company.
ANNUAL REPORT 2023 547
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
GENERAL MEETING OF SHAREHOLDERS
The General Meeting of Shareholders (GMS) is an organ of the
Company that has authority not granted to the Board of Directors
or the Board of Commissioners within the limits specified in the
Limited Liability Company Law and/or the Company’s Articles of
Association.
The GMS is a forum for shareholders to exercise their rights The Company’s GMS
in expressing opinions and obtaining information related The GMS consists of an Annual GMS (AGMS) and
to the Company as long as it is related to the agenda Extraordinary GMS (EGMS). AGMS must be held no later
of the meeting and does not conflict with the interests than the 6 (six) months after the closing of the Company’s
of the Company and pay attention to the provisions financial year, while EGMS can be held at any time as
of the Company’s Articles of Association and laws and required with due regard to the legislation and articles
regulations. of association of the Company.
The GMS also serves as a forum for shareholders to make In addition to the implementation of the GMS as referred to
resolutions related to their capital investments in the in OJK Regulations regarding the plan and implementation
Company. The GMS also functions as a forum for the Board of the GMS of Public Companies, the Company can
of Directors and the Board of Commissioners monitoring to conduct the GMS electronically in accordance with the
report their accountability for the corporate stewardship laws and regulations in the Capital Market.
performance in one financial year.
Pursuant to Article 20 of the Articles of Association,
Legal Basis of GMS Implementation the Company may conduct the GMS electronically
Implementation of GMS in Bank Mandiri refers to the (hereinafter referred to as “e-GMS”) by using the e-GMS
following regulations: provided by:
1. Law No. 40 of 2007 concerning Limited Liability
Company. 1. Depository and Settlement Institution appointed by
2. POJK No. 15/POJK.04/2020 concerning the Plan and regulators in Capital Market;
Implementation of General Meeting of Shareholders 2. Provider of e-GMS, namely the party that provides
of a Public Company. and manages the e-GMS; or
3. POJK OJK No. 16/POJK.04/2020 concerning the 3. Company; as specifically stipulated in the Capital
Electronic Implementation of General Meeting of Market regulations.
Shareholders of a Public Company.
548 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
GENERAL MEETING OF SHAREHOLDERS
The GMS Authorities 1. Shareholders, either alone or represented based on
The GMS has authorities stipulated by law, including: a proxy, are entitled to attend the GMS.
1. Appoint and discharge members of the Board of 2. Shareholders who are entitled to attend the GMS
Commissioners and/or the Board of Directors; are shareholders whose names are recorded in the
2. Determine remuneration for the Board of Commissioners Company’s Register of Shareholders 1 (one) working
and the Board of Directors; day prior to the GMS invitations.
3. Evaluate performance of the Board of Commissioners 3. In the event of the second GMS and third GMS, the
and the Board of Directors; provisions for shareholders who are entitled to attend
4. Ratify amendments to the Articles of Association. are as follows:
5. Approve the annual report; a. for the second GMS, the shareholders who are
6. Determine allocations of profits including dividend entitled to attend are shareholders registered in
distribution to shareholders; the Company’s Register of Shareholders 1 (one)
7. Appoint public accountant; working day before the invitations of the second
8. Approve corporate actions in relation to the GMS; and
Company’s stewardship. b. for the third GMS, the shareholders who are
entitled to attend are shareholders registered in
The GMS resolutions are made based on the Company’s the Company’s Register of Shareholders 1 (one)
long-term business interests. GMS and/or shareholders working day prior to the invitations of the third GMS.
cannot intervene the implementation of duties, functions 4. In the event of a recall, the shareholders who are
and authorities of the Board of Commissioners and The entitled to attend the GMS are shareholders whose
Board of Directors notwithstanding GMS authorities in names are recorded in the Company’s Register of
accordance with the Articles of Association as well as Shareholders 1 (one) working day prior to the GMS
laws and regulations. recall.
5. In the event that the invitations correction does not
Rights of Shareholders in the GMS result in a recall, the shareholders who are entitled to
Pursuant to the Company’s Articles of Association, the attend follow the shareholder provisions as referred
following are the shareholders’ rights in the GMS: to in letter b above.
Process of GMS Implementation and Voting
Notification to GMS GMS
OJK Announcement Invitation
Announcement GMS
Submission of
of GMS Result Implementation
GMS Minutes
ANNUAL REPORT 2023 549
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
GENERAL MEETING OF SHAREHOLDERS
Quorum Provision quorum and requirement to make decision that are
The quorum provisions regarding the attendance and determined by Financial Services Authority at the
resolutions of GMS, in relation to matters that must be Company’s request.
resolved, were executed as follows: Decision Making Mechanisms
1. The meeting is attended by shareholders who represent The decision-making mechanism in the meeting is
more than 1/2 (one half) of the entire shares with valid conducted by deliberation to reach consensus. But if
voting rights, and resolutions are valid when agreed by deliberation for consensus was not reached, then the
more than 1/2 (one half) of the entire number of shares decision making in the Meeting was conducted in a way
with voting rights which were present in the Meeting, voting. Voting is carried out verbally with shareholders who
unless the Law and/or Articles of Association of the vote disagree or abstain being asked to submit the sound
Company determines a higher quorum. card. Voting is conducted transparently, except for the
2. In the event that presence quorum as specified agenda of the change of management that is carried
is not achieved, the second GMS is valid and is out by closed voting.
entitled to make binding resolutions when attended
by shareholders who represent minimum 1/3 (one THE 2023 ANNUAL GMS
third) of the entire shares with valid voting rights, and AND ITS REALIZATION
resolutions are valid when agreed by more than 1/2
(one half) of the entire number of shares with voting In 2023, Bank Mandiri held the Annual General Meeting of
rights which were present in the Meeting, unless the Shareholders (GMS) on 14 March 2023 at the Auditorium
Law and/or Articles of Association of the Company of Plaza Mandiri, Jakarta.
determines a higher quorum.
3. In the event that attendance rate of the second GMS The stages of the 2023 GMS are illustrated in the following
as specified is not achieved, the third GMS can be table.
held under the condition that it is valid and is entitled
to make decisions when attended by shareholders
of shares with valid voting rights, within a presence
2023 AGMS Implementation
Implementation
No. Activities Information
Date
1 Notification of GMS to 12 January 2023 Submitted to OJK through a letter signed by the Board of Directors of Bank Mandiri No.
OJK CEO/4/2023 dated 12 January 2023 regarding the Implementation of the Annual General
Meeting of Shareholders of PT Bank Mandiri (Persero) Tbk for the 2023 Financial Year.
2 Announcement of GMS 3 February 2023 Conducted through information disclosure on:
to Shareholders • Bank Mandiri Website.
• Indonesia Stock Exchange Website.
• Website of PT Kustodian Sentral Efek Indonesia
The proof of GMS announcement has been reported by the Company to the OJK and the
Indonesia Stock Exchange on the same day through Letter No. HBK.CSC/CMA.428/2023 dated 3
February 2023.
3 GMS Invitation to 20 February Conducted through information disclosure on:
Shareholders 2023 • Bank Mandiri Website.
• Indonesia Stock Exchange Website.
• Website of PT Kustodian Sentral Efek Indonesia
The proof of GMS invitation has been reported by the Company to the OJK and the Indonesia
Stock Exchange on the same day through Letter No. HBK.CSC/CMA.629/2023 dated 20 February
2023.
550 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
GENERAL MEETING OF SHAREHOLDERS
2023 AGMS Implementation
Implementation
No. Activities Information
Date
4 Implementation of GMS 14 March 2023 The meeting was chaired by Mr. Muhamad Chatib Basri, as the President Commissioner/
Independent of the Company by virtue of the resolution of Meeting of the Board of
Commissioners of the Company of January 5, 2023.
The GMS implementation was attended by 10 members of the Board of Commissioners and 12
members of the Board of Directors.
Shareholders and/or Proxies of Shareholders who were both physically and electronically present
through the Electronic General Meeting System of eAsy.KSEI, represented the all 42,004,733,985
shares including Series A Dwiwarna Shares or constituted 90.0101443% of the total shares with
valid voting rights.
The Company provides GMS Rules of Conduct to all shareholders in the form of soft copies,
both at the time of the Invitations uploaded on the Company’s website and during the GMS
implementation which is available through barcode scans and the procedures are read before
the start of the GMS.
Shareholders are given the opportunity to ask questions in accordance with the agenda of the
Meeting in each agenda discussed in the Annual GMS.
Voting is conducted orally where the shareholder who casts a vote of disapproval or abstains is
asked to submit his or her ballot card. Especially for meetings involving a particular person, voting
is conducted by an unsigned closed letter and all shareholders present submit the ballot card.
5 Announcement of GMS 16 March 2023 The results of the GMS have been announced and uploaded on:
Results • Bank Mandiri Website
• Indonesia Stock Exchange Website
• Website of PT Kustodian Sentral Efek Indonesia
in Indonesian and English.
The proof of GMS Result Announcement has been reported by the Company to the OJK and
the Indonesia Stock Exchange on the same day through Letter No. HBK.CSC/CMA.980/2023
dated 16 March 2023 and has been reported through the Electronic Reporting System of OJK
and the Indonesia Stock Exchange.
6 Submission of GSM 12 April 2023 The submission of minutes of the GMS to OJK has given due observance to the time limit in
Minutes accordance with the provisions of POJK No. 15/POJK.04/2020 and submitted through Letter No.
HBK.CSC/CMA.1324/2022 dated 12 April 2023 and uploaded to the Bank Mandiri website on the
same day.
Attendance Recapitulation at 2023 Annual GMS
The 2023 Annual GMS attended by all the Board of Commissioners, Directors and Audit Committee of Bank Mandiri
are as follows:
Attendance Recapitulation at the 2023 Annual GMS
No. Name Position Attendance
1. Darmawan Junaidi President Director Present
2. Alexandra Askandar Vice President Director Present
3. Ahmad Siddik Badruddin Director of Risk Management Present
4. Agus Dwi Handaya Director of Compliance and HR Present
5. Panji Irawan Director of Treasury and International Banking Present
6. Riduan Director of Commercial Banking Present
7. Aquarius Rudianto Director of Network and Retail Banking Present
8. Toni E. B. Subari Director of Operation Present
9. Susana Indah K. Indriati Director of Corporate Banking Present
10. Rohan Hafas Director of Institutional Relations Present
11. Sigit Prastowo Director of Finance and Strategy Present
12. Timothy Utama Director of Information Technology Present
13. Muhamad Chatib Basri President Commissioner/Independent Present
14. Andrinof A. Chaniago Vice President Commissioner/Independent Present
15. Muliadi Rahardja Independent Commissioner Present
16. Boedi Armanto Independent Commissioner Present
17. Loeke Larasati Agoestina Independent Commissioner Present
ANNUAL REPORT 2023 551
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
GENERAL MEETING OF SHAREHOLDERS
Attendance Recapitulation at the 2023 Annual GMS
No. Name Position Attendance
18. Rionald Silaban Commissioner Present
19. Nawal Nely Commissioner Present
20. Arif Budimanta Commissioner Present
21. Faried Utomo Commissioner Present
22. Muhammad Yusuf Ateh Commissioner Present
Meeting Agenda
The Meeting was held with the Meeting Agenda as follows:
Meeting Agenda 1 Approval of the Annual Report and Ratification of the Company’s Consolidated Financial Statements, Approval of the
Board of Commissioners’ Supervisory Tasks Report and Ratification of the Financial Statements of the Micro and Small Business
Funding Program (PUMK) for 2022 Financial Year, as well as the granting of a full release and discharge (volledig acquit et
de charge) to the Board of Directors for the management actions of the Company and the Board of Commissioners for the
supervisory actions of the Company that have been dedicated during 2022 Financial Year.
Meeting Agenda 2 Approval for the use of the Company’s net profits for 2022 Financial Year.
Meeting Agenda 3 Determination of remuneration (salary/honorarium, facilities, and benefits) in 2023 and Tantiem for 2022 Financial Year for the
Board of Directors and the Board of Commissioners of the Company.
Meeting Agenda 4 Determination of Public Accountants (AP) and/or Public Accounting Firms (KAP) to audit the Company’s Consolidated
Financial Statements and Financial Statements of the Micro and Small Business Funding Program (PUMK) for the 2023 Financial
Year.
Meeting Agenda 5 Approval of the Company’s Resolution Plan.
Meeting Agenda 6 Approval of the Company’s Stock Split with ratio of 1:2 or from Rp250.00 (two hundred and fifty Rupiah) per share to become
IDR125.00 (one hundred twenty-five Rupiah) per share.
Meeting Agenda 7 Approval of amendments to the Company’s Articles of Association.
Meeting Agenda 8 Changes in the composition of the Company’s Board of Management.
Question and Answer Session with the due regard to Article 28 of POJK No. 15/2020. In the
In each Agenda of the Meeting, an opportunity was given event that deliberation for reaching a mutual consensus
to the Shareholders and Proxies of the Shareholders of the is not reached, the decision shall be taken by voting,
Company who were physically or electronically present to accordingly. The voting mechanism was performed in
raise questions and/or opinions. In the First Agenda of the an open manner calculated from the votes legally cast
Meeting, the Shareholders of Series A Dwiwarna through from the Meeting and through eASY.KSEI, except for the
their proxies provided responses which were delivered Eighth Agenda of the Meeting, the voting was performed
directly and there were 2 (two) questioners, but since with the unsigned closed voting ballots.
the questions were not relevant, the questions were not
read out. Furthermore, in the Second to Fourth Agenda Independent Party for Voting count
of the Meeting, there were no Shareholders nor Proxy of The company has appointed an independent party, i.e.
Shareholders raised questions and/or opinions. In the Fifth the Notary Utiek R. Abdurachman SH., MLI., MKn and PT
Agenda of the Meeting, there was 1 (one) questioner but Datindo Entrycom for performing the votes count and/or
since the question was not relevant, the question was not validation of their Shareholders or their proxies.
read out and in the Sixth to Eighth Agenda of the Meeting,
there were no Shareholders nor Proxy of Shareholders Meeting Resolutions
raised questions and/or opinions. Performance of the Meeting and each resolution of
each Meeting Agenda have been stated in the deed of
Mechanism for Resolution Making “Minutes of the Annual General Meeting of Shareholders of
That the resolutions-making mechanism in the Meeting the Limited Liability Company (Persero) of PT Bank Mandiri
was performed by deliberation to reach a mutual Tbk or abbreviated as PT Bank Mandiri (Persero) Tbk” dated
consensus in accordance with Article 40 of the Financial 14 March 2023 number 11, drawn up before the Notary
Services Authority Regulation Number .15/2020 with due Utiek R. Abdurachman SH., MLI., MKn, that principally
observance of Article 28 of POJK No.15/2020 concerning resolved the followings:
Plan and Performance of the General Meeting of
Shareholders of Public Companies (“POJK No. 15/2020”)
552 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
GENERAL MEETING OF SHAREHOLDERS
RESOLUTIONS OF THE 2023 ANNUAL GMS
Agenda 1
Approval of the Annual Report and Ratification of the Company’s Consolidated Financial Statements, Approval of the Board of Commissioners’ Supervisory
Tasks Report and Ratification of the Financial Statements of the Micro and Small Business Funding Program (PUMK) for 2022 Financial Year, as well as the
granting of a full release and discharge (volledig acquit et de charge) to the Board of Directors for the management actions of the Company and the
Board of Commissioners for the supervisory actions of the Company that have been dedicated during 2022 Financial Year.
Voting Results
Affirmative: 99,3199920% Including one Series A Dwiwarna Share
Abstain: 0,6247232%
Dissenting: 0,0552848%
Resolutions
In accordance with the provisions of the Meeting Rules, Shareholders who do not vote (abstain) are considered to have cast the same votes as the
majority votes of Shareholders who cast votes.
Therefore:
The meeting with the majority votes namely 41,981,511,760 shares or constituted 99.9447152% of the total votes cast in the Meeting have resolved:
1. Approving the Company’s Annual Report including the Board of Commissioners’ Report on the Implementation of the Company’s Supervisory Tasks
for the financial year ended on December 31st, 2022.
2. Ratifying:
a. The Company’s Consolidated Financial Statements for the Financial Year ended on December 31st, 2022 which have been audited by the Public
Accounting Firm Tanudiredja, Wibisana, Rintis and Partners (a member firm of the PricewaterhouseCoopers Global network) in accordance with
its report Number 00023/2.1025/AU.1/07/0229-2/1/I/2023 dated January 31, 2023, with a fair audit opinion in all material respects (unqualified
opinion); and
b. Financial Statements of the Micro and Small Business Funding Program (PUMK) for the Financial Year ended on December 31st, 2022 which have
been audited by the Public Accounting Firm Tanudiredja, Wibisana, Rintis and Partners (a member firm of the PricewaterhouseCoopers Global
network) in accordance with its report Number 00027/2.1025/AU.2/07/0229-2/1/I/2023 dated January 30th, 2023, with a fair audit opinion in all
material respects (unqualified opinion).
3. By the approval of the Company’s Annual Report and the Implementation of the Company’s Board of Commissioners Tasks Report for the Financial
Year ended on December 31st, 2022, as well as the approval of the Company’s Consolidated Financial Statements for the Financial Year ended on
December 31st, 2022 and the Financial Statements of the Micro and Small Business Funding Program (PUMK) for the Financial Year ended December
31st, 2022, the General Meeting of Shareholders grants full a release and discharge (volledig acquit at de charge) to all members of the Board of
Directors for the management of the Company and to the Board of Commissioners for the supervision of the Company that has been dedicated
during 2022 Financial Year, to the extent that such actions do not constitute a criminal offense, and are reflected in the aforementioned reports.
Follow-up
The Financial Statements and Annual Reports have been submitted to the OJK and the Indonesia Stock Exchange with the following information:
1. Submission of Financial Statements:
The Financial Statements was also submitted through the OJK Electronic Reporting System and the Indonesia Stock Exchange.
2. Submission of Annual Report:
a. Submitted to the OJK through Letter No. HBK.CSC/CMA.628/2023 dated 20 February 2023 and the report is copied to the Indonesia Stock Exchange.
b. The annual report was also submitted through the OJK Electronic Reporting System and the Indonesia Stock Exchange.
Status : Realized
ANNUAL REPORT 2023 553
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
GENERAL MEETING OF SHAREHOLDERS
AGENDA 2
Approval for the use of the Company’s net profits for 2022 Financial Year.
Voting Results
Affirmative: 99,6409688% Including one Series A Dwiwarna Share
Abstain: 0,3590312%
Dissenting: 0%
3. Resolutions
In accordance with the provisions of the Meeting Rules, Shareholders who do not vote (abstain) are considered to have cast the same votes as the
majority votes of Shareholders who cast votes.
Therefore:
The meeting with the unanimous votes namely 42,004,733,985 shares or constituting 100% of the total votes cast in the Meeting have resolved:
Approved and determined the use of the consolidated Net Income attributed to the owner of the parent entity for 2022 Financial Year amounting to
IDR41,170,637,183,351.00 (forty-one trillion one hundred seventy billion six hundred thirty-seven million one hundred eighty-three thousand three hundred
fifty-one Rupiah) as follows:
1. 60% of the Company’s Consolidated Net Income for 2022 Financial Year or IDR24,702,382,310,010.60 (twenty-four trillion seven hundred two billion
three hundred eighty-two million three hundred ten thousand ten Rupiah and sixty cents) will be distributed as cash dividends to the Shareholders
of the Company with the following provisions:
a. special dividends for the Republic of Indonesia which is a Shareholder of the Company with 52% ownership of the Company’s issued and paid-
up capital or amounting to IDR12,845,238,801,205.50 (twelve trillion eight hundred forty-five billion two hundred thirty-eight million eight hundred
one thousand two hundred five Rupiah and fifty cents) will be credited into the State General Treasury Account.
b. for the ownership of 48% public shares worth IDR11,857,143,508,805.10 (eleven trillion eight hundred fifty-seven billion one hundred forty-three
million five hundred eight thousand eight hundred five Rupiah and ten cents) will be distributed to the Shareholders in accordance with their
respective ownership portions.
c. grant a power and authority to the Board of Directors of the Company with the right of substitution to determine the schedule and mechanism
for the distribution of dividends for 2022 Financial Year in accordance with the applicable regulations.
2. 40% or IDR16,468,254,873,340.40 (sixteen trillion four hundred sixty-eight billion two hundred fifty-four million eight hundred seventy-three thousand
three hundred forty Rupiah and forty cents) shall be designated as the Retained Earnings.
Follow-up
Bank Mandiri has announced the Schedule and Procedure for the Distribution of Cash Dividends for Financial Year 2022 on 16 March 2023 and has
paid cash dividends to shareholders on 12 April 2023.
Status : Realized
AGENDA 3
Determination of remuneration (salary/honorarium, facilities and allowances) in 2023 and Tantiem Fiscal Year 2022 for the Board of Directors and Board
of Commissioners of the Company.
Voting result
Affirmative: 93,9451294% Including one Series A Dwiwarna Share
Abstain: 0,5604907%
Dissenting: 5,4943799%
Resolutions
In accordance with the provisions of the Meeting Rules, Shareholders who do not vote (abstain) are considered to have cast the same votes as the
majority votes of Shareholders who cast votes.
Therefore:
The meeting with the majority votes namely 39,696,834,321 shares or constituting 94.5056201% of the total votes cast in the Meeting have resolved:
1. Granted a power and authority to the Company’s Series A Dwiwarna Shareholder to determine the amount of tantiem (bonus) for 2022 Financial
Year, as well as determine the honorarium, facilities and benefits for members of the Company’s Board of Commissioners for the Year 2023.
2. Granted a power and authority to the Company’s Board of Commissioners with a prior written approval from the Company’s Series A Dwiwarna
Shareholder to determine the amount of tantiem (bonus) for 2022 Financial Year, as well as determine the salary, facilities and benefits for members
of the Company’s Board of Directors for the Year 2023.
Follow-up
Determination of salaries for the Board of Directors and honorarium for the Board of Commissioners, and allowances, facilities, and/or other benefits
for 2023, as well as determination of bonuses for the performance of the Board of Directors and Board of Commissioners for the financial year ended
31 December 2022 have been carried out by the Board of Commissioners with prior approval from the Ministry of SOEs.
Status : Realized
554 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
GENERAL MEETING OF SHAREHOLDERS
AGENDA 4
Determination of Public Accountants (AP) and/or Public Accounting Firms (KAP) to audit the Company’s Consolidated Financial Statements and
Financial Statements of the Micro and Small Business Funding Program (PUMK) for the 2023 Financial Year.
Voting Result
Affirmative: 99.6392633% Including one Series A Dwiwarna Share
Abstain: 0.3590385%
Dissenting: 0.0016981%
Resolutions
In accordance with the provisions of the Meeting Rules, Shareholders who do not vote (abstain) are considered to have cast the same votes as the
majority votes of Shareholders who cast votes.
Therefore:
The meeting with the majority votes namely 42,004,020,685 shares or constituting 99.9983019% of the total votes cast in the Meeting have resolved:
1. Appointed the Public Accountant Firm Tanudiredja, Wibisana, Rintis and Partners (a member firm of PricewaterhouseCoopers Global network) as
the Public Accountant Firm and Lucy Luciana Suhenda as the Public Accountant who will audit the Company’s Consolidated Financial Statements
and Financial Statements of the Company’s Micro and Small Business Funding Program (PUMK) for 2023 Financial Year.
2. Granted a power of attorney to the Company’s Board of Commissioners to determine the honorarium and other requirements for the Public
Accountant Firm, as well as to determine the substitute Public Accountant Firm and/or Public Accountant in the event that the Public Accounting
Firm Tanudiredja, Wibisana, Rintis and Partners (member firm of PricewaterhouseCoopers Global network) and Lucy Luciana Suhenda as the Public
Accountant, due to any reasons, will be unable to complete the audit of the Company’s Consolidated Financial Statements and the Financial
Statements of the Micro and Small Business Funding Program for 2023 Financial Year.
Follow-up
The appointment of Public Accountant Firm Tanudiredja, Wibisana, Rintis and Partners (a member firm of PricewaterhouseCoopers Global network) as
the Public Accountant Firm and Lucy Luciana Suhenda as the Public Accountant has been reported to OJK through Letter No. KES/254/2023 dated
24 March 2023.
Status: Realized
AGENDA 5
Approval of the Company’s Resolution Plan.
Voting Result
Affirmative: 99,6043763% Including one Series A Dwiwarna Share
Abstain: 0,3956237%
Dissenting: 0%
Decisions
In accordance with the provisions of the Meeting Rules, Shareholders who do not vote (abstain) are considered to have cast the same votes as the
majority votes of Shareholders who cast votes
Therefore:
The meeting with the unanimous votes namely 42,004,733,985 shares or constituting 100% of the total votes cast in the Meeting have resolved:
Approve the Company’s Resolution Plan in order to comply with the provisions of the Deposit Insurance Corporation Regulation Number 1 of 2021
concerning Resolution Plan for Commercial Banks.
Follow-up
The Minutes of the Annual General Meeting of Shareholders for Fiscal Year 2022 have been submitted to the Deposit Insurance Corporation (LPS) as
evidence of shareholders’ approval at the general meeting of shareholders on the Preparation of the Company’s Resolution Plan.
The preparation of the Company’s Resolution Plan has received approval from LPS which was submitted through LPS Letter No. S-50/DKRB/2023 dated 24
March 2023 concerning Submission of Approval on the Results of the Resolution Plan Assessment and Resolvency Test and Recommendations to the Bank.
Status : Realized
ANNUAL REPORT 2023 555
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
GENERAL MEETING OF SHAREHOLDERS
AGENDA 6
Approval of the Company’s Stock Split with ratio of 1:2 or from IDR250.00 (two hundred and fifty Rupiah) per share to become IDR125.00 (one hundred
twenty-five Rupiah) per share.
Voting Results
Affirmative: 99.6409574% Including one Series A Dwiwarna Share
Abstain: 0.3590328%
Dissenting: 0.0000098%
Decision
In accordance with the provisions of the Meeting Rules, Shareholders who do not vote (abstain) are considered to have cast the same votes as the
majority votes of Shareholders who cast votes
Therefore:
The meeting with the majority votes namely 42,004,729,885 shares or constituting 99.9999902% of the total votes cast in the Meeting have resolved:
1. Approved the implementation of the Company’s Stock Split with a ratio of 1:2 or from IDR250.00 (two hundred and fifty Rupiah) per share will become
IDR125.00 (one hundred and twenty-five Rupiah) per share with the following provisions:
a. Series A Dwiwarna shares into 2 (two) shares with nominal value as follows:
i) 1 (one) Series A Dwiwarna share will be retained as the Series A Dwiwarna share owned by the Republic of Indonesia with a nominal value
of IDR125.00 (one hundred twenty-five Rupiah) per share; and
ii) 1 (one) Series A Dwiwarna share will become 1 (one) Series B share owned by the Republic of Indonesia with a nominal value of IDR125.00
(one hundred twenty-five Rupiah) per share;
b. Series B shares from IDR250.00 (two hundred fifty Rupiah) per share will become IDR125.00 (one hundred twenty-five Rupiah) per share;
2. Approved to grant a power and authority to the Board of Directors of the Company with the right of substitution to take all necessary actions in
implementing the Stock Split in accordance with the applicable laws and regulations, including but not limited to determining the procedures and
schedule for the implementation of the Stock Split, restating the resolution regarding the Sixth Agenda in a Notarial Deed and submitting it to the
competent authorities, as well as performing all actions as deemed necessary and useful for such purposes with no exemption.
Follow-up
Bank Mandiri has submitted a letter requesting the listing of shares from the stock split to the Indonesia Stock Exchange through Letter No. HBK. CSC/
CMA.1013/2023 on 20 March 2023 regarding the Application for Additional Share Listing of PT Bank Mandiri (Persero) Tbk (the “Company”), PT Bursa
Efek Indonesia has approved the listing application pursuant to Letter No. S-02587/IDX. PP1/03-2023 dated 28 March 2023 regarding the Approval of
Stock Split. Thereby, as of 6 April 2023, the shares from the stock split have been listed on the Indonesia Stock Exchange.
Status: Realized
AGENDA 7
Approval of amendments to the Company’s Articles of Association.
Voting Results
Affirmative: 83,1014191% Including one Series A Dwiwarna Share
Abstain: 0,3649022%
Dissenting: 16,5336786%
Resolutions
In accordance with the provisions of the Meeting Rules, Shareholders who do not vote (abstain) are considered to have cast the same votes as the
majority votes of Shareholders who cast votes
Therefore:
The meeting with the majority votes namely 35,059,806,251 shares or constituting 83.4663214% of the total votes cast in the Meeting have resolved:
1. Approved the amendment to Article 4 of the Company’s Articles of Association in relation to the Company’s Stock Split.
2. Approved the amendment to Article 3 of the Company’s Articles of Association in connection with the adjustment to the Indonesian Standard
Industrial Classification (KBLI) 2020.
3. Granted a power and authority to the Board of Directors with the right of substitution to take all necessary actions related to the resolutions of
the Seventh Agenda of the Meeting, including but not limited to preparing and restating the entire Articles of Association of the Company in a
Notarial Deed and submitting it to the competent authorities to obtain approval and/or receipt of notification of the amendment to the Articles of
Association of the Company, perform all actions everything as deemed necessary and useful for such purposes with none of them being excluded.
Follow-up
The amendments to the Company’s Articles of Association have been reported to OJK through Letter No. HBK.CSC/CMA.1031/2023 dated 21 March
2023 and Indonesia Stock Exchange through Letter No. HBK.CSC/CMA.1003/2023 dated 17 March 2023.
Status: Realized
556 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
GENERAL MEETING OF SHAREHOLDERS
AGENDA 8
Changes in the composition of the Company’s Board of Management.
Voting Results
Affirmative: 73.5487457% Including one Series A Dwiwarna Share
Abstain: 1.7759612%
Dissenting: 24.6752932%
Resolutions
In accordance with the provisions of the Meeting Rules, Shareholders who do not vote (abstain) are considered to have cast the same votes as the
majority votes of Shareholders who cast votes
Therefore:
The meeting with the majority votes namely 31,639,942,737 shares or constituting 75.3247068% of the total votes cast in the Meeting have resolved:
1. Honorably dismiss the following names as the Company’s Board of Management:
a. Mrs. Alexandra Askandar as the Vice President Director;
b. Mr. Panji Irawan as the Treasury and International Banking Director;
c. Mr. Agus Dwi Handaya as the Compliance and Human Resources Director;
d. Mr. Riduan as the Commercial Banking Director;
e. Mr. Boedi Armanto as the Independent Commissioner;
each of them was appointed based on the Resolution of the 2017 Financial Year GMS dated March 21, 2018 in conjunction with the Extraordinary
General Meeting of Shareholders (EGMS) 2019 dated December 9, 2019 in conjunction with 2020 EGMS dated October 21, 2020. Resolution of
the 2017 Financial Year GMS dated March 21, 2018 in conjunction with 2019 EGMS dated December 9, 2019 in conjunction with GMS of Financial
year 2018 dated May 16, 2019 in conjunction with 2019 EGMS dated December 9, 2019 in conjunction with 2020 EGMS dated October 21, 2020,
Resolution of the 2017 Financial Year GMS dated March 21, 2018 in conjunction with GMS of Financial year 2018 dated May 16, 2019, Resolution of
EGMS of 2019 dated January 7, 2019, and the Resolution of the Annual GMS of the Financial Year 2019 dated February 19, 2020, as of the closing of
the GMS, with gratitude for the contribution of their energy and thoughts dedicated during their tenures as the Company’s Board of Management.
2. Appointed the names mentioned below as the Company’s Board of Management:
a. Mrs. Alexandra Askandar as the Vice President Director;
b. Mrs. Eka Fitria as the Treasury and International Banking Director;
c. Mr. Agus Dwi Handaya as the Compliance and Human Resources Director;
d. Mr. Riduan as the Commercial Banking Director;
e. Mr. Heru Kristiyana as the Independent Commissioner;
f. Mr. Zainudin Amali as the Independent Commissioner;
3. The term of office of the appointed members of the Board of Directors and the Board of Commissioners as referred to in point 2, shall be in accordance
with the provisions of the Articles of Association of the Company, with due observance of the laws and regulations in the Capital Market sector and
without prejudice to the right of the GMS to dismiss them at any time.
4. By the dismissal and appointment of members of the Board of Directors and the Board of Commissioners of the Company as referred to in point 1
and point 2, the composition of the members of the Board of Directors and Board of Commissioners of the Company shall be as follows:
a. Board of Directors
• President Director : Darmawan Junaidi;
• Vice President Director : Alexandra Askandar;
• Corporate Banking Director : Susana Indah Kris Indriati;
• Commercial Banking Director : Riduan;
• Treasury and International Banking Director : Eka Fitria;
• Network and Retail Banking Director : Aquarius Rudianto;
• Operation Director : Toni Eko Boy Subari;
• Compliance and Human Resources Director : Agus Dwi Handaya;
• Institutional Relations Director : Rohan Hafas;
• Risk Management Director : Ahmad Siddik Badruddin;
• Information Technology Director : Timothy Utama;
• Finance and Strategy Director : Sigit Prastowo.
b. Board of Commissioners
• President Commissioner/Independent : Muhamad Chatib Basri;
• Vice President Commissioner/ Independent : Andrinof A. Chaniago;
• Commissioner : Rionald Silaban;
• Commissioner Nawal Nely;
• Commissioner Arif Budimanta;
• Commissioner Faried Utomo;
• Commissioner Muhammad Yusuf Ateh;
• Independent Commissioner : Heru Kristiyana;
• Independent Commissioner : Loeke Larasati Agoestina;
• Independent Commissioner : Muliadi Rahardja;
• Independent Commissioner : Zainudin Amali.
ANNUAL REPORT 2023 557
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GENERAL MEETING OF SHAREHOLDERS
AGENDA 8
5. The new appointed members of the Board of Directors and Board of Commissioners as referred to in point 2 may only commence performing their
tasks after obtaining approval from the Financial Services Authority (OJK) for the Fit and Proper Test and complying with the applicable laws and
regulations. In the event that the members of the Board of Directors and the Board of Commissioners of the Company, in fact, are not approved
as members of the Board of Directors and the Board of Commissioners in the Fit and Proper Test by the OJK, the members of the Board of Directors
and the Board of Commissioners of the Company shall be honorably dismissed from the date of the decision of the OJK Fit and Proper Test results.
6. Members of the Board of Directors and the Board of Commissioners appointed as referred to in point 2 who are still serving in other positions that
are prohibited by laws and regulations to be concurrently held by members of the Board of Directors or the Board of Commissioners of the State-
Owned Enterprises, the concerned person must resign or be dismissed from his/her position.
7. Requested the Board of Directors to submit a written request to the OJK for the implementation of the Fit and Proper Test for the new appointed
members of the Board of Directors and the Board of Commissioners as referred to in point 2.
8. Granted a power of attorney with the rights of substitution to the Board of Directors of the Company to restate the resolutions of this GMS in a Notarial
deed and to appear before a Notary or the authorized official, and to make necessary adjustments or rectifications if required by the competent
authorities for the purposes of implementing the resolutions of the meeting.
Follow-up
1. Mr. Heru Kristiyana has obtained OJK approval of the Fit and Proper Test assessment as stated in the copy of OJK Board of Commissioners Decree
No. KEPR-98/D.03/2023 dated 21 August 2023 and OJK Letter No. SR-163/PB.02/2023 dated 21 August 2023, and his appointment as Independent
Commissioner is effective as of 21 August 2023 as stated in Bank Mandiri Letter No. KPS/1181/2023 dated 24 August 2023.
2. Mr. Zainudin Amali has obtained OJK’s approval of the Fit and Proper Test assessment as stated in the copy of OJK Board of Commissioners
Decree No. KEPR-139/D.03/2023 dated 06 November 2023 and OJK Letter No. SR-250/PB.02/2023 dated 06 November 2023, and his appointment
as Independent Commissioner is effective as of 06 November 2023 as stated in Bank Mandiri Letter No. KPS/1428/2023 dated 08 November 2023.
3. Ms. Eka Fitria has obtained OJK’s approval of the Fit and Proper Test assessment as stated in the copy of OJK Board of Commissioners Decree No.
KEPR-97/D.03/2023 dated 21 August 2023 and OJK Letter No. SR-163/PB.02/2023 dated 21 August 2023, and her appointment as Independent
Commissioner is effective as of 21 August 2023 as stated in Bank Mandiri Letter No. KPS/1181/2023 dated 24 August 2023.
4. The Board of Directors of Bank Mandiri has taken all necessary actions related to the decisions of this agenda in accordance with the applicable
laws and regulations.
Status : Terealisasi
IMPLEMENTATION OF PREVIOUS YEAR ANNUAL GMS AND REALIZATIONS
In 2022, Bank Mandiri held 1 (one) GMS, the Annual GMS, which was held on 10 March 2022, at the Plaza Mandiri
Auditorium, Jakarta. The Annual GMS was carried out with the following results and realizations:
RESOLUTIONS OF THE 2022 ANNUAL GMS
The First Meeting Agenda
Approval on the Annual Report and Ratification of the Company’s Consolidated Financial Statements, Approval on the Board of Commissioners’
Supervisory Report and Ratification of the Annual Financial Statements and Implementation of the Company’s Social and Environmental
Responsibility Program for the fiscal year ended on 31 December 2021, as well as the granting of a full release and discharge (volledig acquit et de
charge) ) to the Board of Directors for the management actions of the Company and the Board of Commissioners for the Company’s supervisory
actions that have been performed during the Fiscal Year 2021.
The Minutes of Meeting stated a Dwiwarna Series A shareholder gave response and there was 1 (one) question.
Voting Results
Agree: 98.0527965% including one share of Dwiwarna Series A Shares
Abstain: 0.0513776%
Disagree: 1.8958259%
Decision
Therefore:
1. The meeting with the majority votes namely 39,694,198,687 shares or constituting 98.1041741% of the total votes cast in the Meeting have resolved:
Approved the Annual Report of the Company including the Supervisory Report of Board of Commissioners of the Company for the fiscal year
ended on 31 December 2021.
2. Ratifying:
a. Financial Statements of the Company for the fiscal year ended on December 31, 2021 audited by Public Accountants Firm of Tanudiredja,
Wibisana, Rintis& Partners Rekan (a member firm of the Global PricewaterhouseCoopers network) according to its report No. 00042/2.1025/
AU.1/07/0229- 1/1/I/2022 dated January 27, 2022, with the unqualified opinion in all material respects.
b. Annual Financial Statements and Implementation of Social and Environmental Responsibility Program for the fiscal year ended on December 31,
2021 audited by Public Accountants Firm of Tanudiredja, Wibisana, Rintis & Partners Rekan (a member firm of the global PricewaterhouseCoopers
network) according to its report No. 00052/2.1025/AU.2/11/0229-1/1/I/2022 dated January 28, 2022, with the unqualified opinion in all material
respects.
3. Upon approval on the Annual Report of the Company including the Supervisory Actions Report performed by Board of Commissioners, as well as
ratification on the Financial Statements of the Company and the Annual Financial Statements and Implementation of Social and Environmental
Responsibility Program for the fiscal year ended on December 31, 2021, the GMS shall grant a full release and discharge (volledig acquit et de
charge)) to all members of the Board of Directors for the management actions of the Company and the Board of Commissioners for the supervisory
actions of the Company that have been performed during the Fiscal Year 2021, to the extant such actions are not criminal acts, and are reflected
in the reports mentioned above.
558 PT Bank Mandiri (Persero) Tbk.
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GENERAL MEETING OF SHAREHOLDERS
The First Meeting Agenda
Follow-up
The Financial Statements and Annual Reports have been submitted to the FSA and the Indonesia Stock Exchange with the following information:
1. Submission of Financial Statements:
The Financial Statements was also submitted through the OJK Electronic Reporting System and the Indonesia Stock Exchange.
2. Submission of Annual Report:
a. Submitted to the OJK through Letter No. HBK.CSC/CMA.295/2022 dated 16 February 2022 and the report is copied to the Indonesia Stock Exchange.
b. The annual report was also submitted through the OJK Electronic Reporting System and the Indonesia Stock Exchange.
Status : Realized
The Second Meeting Agenda
Approval on the use of the Company’s net profits for Fiscal Year 2021.
The Minutes of Meeting stated there was no question and/or response from shareholders and proxies of shareholder.
Voting Result
Agree : 97.5818916% including one share of Dwiwarna Series A Shares
Abstain : 0.0958159%
Disagree : 2.3222925%
Decisions
Therefore:
The meeting with the majority votes namely 39,521,644,855 shares or constituting 97.6777075% of the total votes cast in the Meeting have resolved:
Approved and determined the utilization of Net Profit of the Company for the Fiscal Year ended on 31 December 2021amounting to
Rp28,028,155,247,474 (twenty-eight trillion twenty-eight billion one hundred fifty-five million two hundred forty-seven thousand four hundred seventy-
four Rupiah) as follows:
1. 60% of the net profit of the Company for the Fiscal Year ended on 31 December 2021or Rp16,816,893,148,484.40 (sixteen trillion eight hundred
sixteen billion eight hundred ninety three million one hundred forty eight thousand four hundred eighty four Rupiah and forty cents) will be
distributed as cash dividends to shareholders and special dividends to the Government/State of the Republic of Indonesia for the ownership
of 52% shares in the amount of Rp8,751,423,016,698.88 (eight trillion seven hundred fifty one billion four hundred twenty three million sixteen
thousand six hundred ninety eight Rupiah and eighty eight cents) will be credited to the State Treasury General Account. Conferring the power
of attorney and authority to Board of Directors of the Company to arrange mechanism and realization of the cash dividend payment and
further making announcement in accordance with the applicable regulations.
Provide power and authority to the Board of Directors of the Company to regulate the procedures and implementation of the cash dividend
payment and subsequently announce in accordance with applicable regulations.
2. 40% or Rp11,211,262,098,989.60 (eleven trillion two hundred eleven billion two hundred sixty-two million ninety-eight thousand nine hundred
ninety-nine Rupiah and sixty cents) will be determined as the Retained Earnings.
Follow-up
Bank Mandiri has announced the Schedule and Procedure for the Distribution of Cash Dividends for Financial Year 2021 on 14 March 2022 and has
paid cash dividends to shareholders on 6 April 2022.
Status : Realized
The Third Meeting Agenda
Determination of remuneration (salary/honorarium, facilities and allowances) in 2022 and Tantiem Fiscal Year 2021 for the Board of Directors and
Board of Commissioners of the Company.
The Minutes of Meeting stated there was no question and/or response from shareholders and proxies of shareholder.
Voting result
Agree: 94.4040145% Including one share of Dwiwarna Series A Shares
Abstain: 0.1706709%
Disagree: 5.4253146%
Decisions
Therefore:
The meeting with the majority votes namely 38,266,122,581 shares or constituting 94.5746854% of the total votes cast in the Meeting have resolved:
1. Delegated the authority and power to the Shareholder of Series A Dwiwarna Shares of the Company to specify the amount of tantiem (bonus)
for the fiscal year ended on December 31, 2021 as well as honorarium, facilities and allowances for members of the Board of Commissioners of
the Company for the year 2022.
2. Delegated the authority and power to the Board of Commissioners of the Company subject to the prior written approval from the Shareholder
of Series A Dwiwarna Shares to specify the amount of tantiem (bonus) for the fiscal year ended on December 31, 2021, as well as salary, facilities
and allowances for the members of the Board of Directors of the Company for the year 2022.
Follow-up
The determination of the salaries of the Board of Directors and the honorarium of the Board of Commissioners, and the provision of allowances,
facilities, and/or other benefits for the 2021 financial year, as well as the determination of bonuses for the performance of the Board of Directors and
the Board of Commissioners for the financial year ending on December 31, 2020 have been carried out by the Board of Directors. Commissioner with
prior approval from the Ministry of SOEs.
Status : Realized
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The Fourth Meeting Agenda
Appointment of a Public Accounting Firm (PAF) to audit the Company’s Consolidated Financial Statements and the Annual Financial Statements and
the Implementation of Social and Environmental Responsibility Programs Reports for fiscal year 2022.
The Minutes of Meeting stated there was no question and/or response from shareholders and proxies of shareholder.
Voting Result
Agree: 97.28629% Including one share of Dwiwarna Series A Share
Abstain: 1.193752%
Disagree: 1.519956%
Decision
Therefore:
The meeting with the majority votes namely 39,846,280,527 shares or constituting 98.4800442% of the total votes cast in the Meeting have resolved:
1.
a. Assigned the Public Accountant Firm of Public Accountants Firm of Tanudiredja, Wibisana, Rintis& Partners Rekan (a member firm of the global
PricewaterhouseCoopers network) as the public accountant firm for auditing the Consolidated Financial Statements of the Company (covering
the Annual Financial Report and Implementation of the Company’s Social and Environmental Responsibility Programs), Financial Reports and
Implementation of the Micro and Small Business Funding Program (PUMK) and other reports for the 2022 Fiscal Year.
b. Granted authority and power to the Board of Commissioners of the Company to appoint a Public Accounting Firm to audit the Company’s
Financial Statements for other periods in the 2022 Fiscal Year for the purposes and interests of the Company.
2. Delegated the power to the Board of Commissioners of the Company to specify the amount of honorarium and other requirements for the Public
Accountants Firm, as well as the appointment of the substitute Public Accountant Firm in case of the Public Accountants Firm of Tanudiredja,
Wibisana, Rintis and Partners (a member firm of the global PricewaterhouseCoopers network) , due to any reasons, whatsoever, fails in accomplishing
the audit of the Consolidated Financial Statements of the Company (covering the Annual Financial Report and Implementation of the Company’s
Social and Environmental Responsibility Programs), Financial Reports and Implementation of the Micro and Small Business Funding Program (PUMK)
and other reports for the 2022 Fiscal Year.
Follow-up
The appointment of the Public Accounting Firm of Tanudiredja, Wibisana, Rintis and Rekan (PricewaterhouseCoopers International Limited) has been
reported to OJK through Letter No. KES/203/2022 dated 22 March 2022.
Status: Realized
The Fifth Meeting Agenda
Confirmation on Implementation of the Regulation of the Minister of SOEs No. PER-05/MBU/04/2021 dated 8 April 2021 on the Social and Environmental
Responsibility Program of the State-Owned Enterprises.
The Minutes of Meeting stated that the Fifth Agenda of the Meeting was reporting only, therefore there was no question-and-answer session.
Voting Result
Agree: 99.3189839% Including one share of Dwiwarna Series A Share
Abstain: 0.0912332%
Disagree: 0.5897829%
Decisions
Therefore:
The meeting with the majority votes namely 40,222,640,348 shares or constituting 99.4102171% of the total votes cast in the Meeting have resolved:
Confirming the enforcement of the Regulation of the Minister of State-Owned Enterprise of the Republic of Indonesia No. PER-05/MBU/04/2021 dated
8 April 2021 regarding Social and Environmental Responsibility Program
Follow-up
With the approval of the ratification of the Minister of SOEs Regulation No. PER-05/MBU/04/2021 dated 8 April 2021 on the Social and Environmental
Responsibility Program of State-Owned Enterprises, the implementation of the Bank Mandiri Social and Environmental Responsibility Program refers to
the Regulation of the Minister of SOEs.
Status : Realized
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GENERAL MEETING OF SHAREHOLDERS
The Sixth Meeting Agenda
Confirmation on Implementation of the Regulation of the Minister of SOEs No. PER-11/MBU/07/2021 dated July 30, 2021 concerning Requirements,
Procedures for Appointment, and Dismissal of Members of the Board of Directors of State-Owned Enterprises.
The Minutes of Meeting stated there was no question and/or response from shareholders and proxies of shareholder.
Voting Results
Agree: 88.9700295% Including one share of Dwiwarna Series A Share
Abstain: 0.2459206%
Disagree: 10.7840498%
Decision
Therefore:
The meeting with the majority votes namely 36,097,910,054 shares or constituting 89.2159502%of the total votes cast in the Meeting have resolved:
Confirmed the enforcement of the Regulation of the Minister of State-Owned Enterprise of the Republic of Indonesia No. PER-11/MBU/07/2021 dated
30 July 2021 regarding Requirements, Procedures for Appointment, and Dismissal of Members of the Board of Directors of State-Owned Enterprise along
with the changes.
Follow-up
With the approval of the ratification of the Minister of SOEs Regulation No. PER-11/MBU/07/2021 dated 30 July 2021 on the Requirements, Procedures for
the Appointment, and Dismissal of Members of the Board of Directors of State-Owned Enterprises, the implementation of procedures for the appointment,
and termination of members of the Board of Directors of Bank Mandiri refers to the Regulation of the Minister of SOEs.
Status : Terealisasi
The Seventh Meeting Agenda
Approval on the Transfer of Shares of the Buyback-Shares held as the Treasury Stock.
The Minutes of Meeting stated there was no question and/or response from shareholders and proxies of shareholder.
Voting Results
Agree: 75.2911571% Including one share of Dwiwarna Series A Share
Abstain: 0.8237754%
Disagree: 23.8850675%
Decision
Therefore:
The meeting with the majority votes namely 30,797,071,409 shares or constituting 76.1149325% of the total votes cast in the Meeting have resolved:
1. Approved the Transfer of Shares of the Repurchased-Shares (Buyback) held as the Treasury Stock totaling 35,400,000 (thirty-five million four hundred
thousand) shares in the context of implementation of Employees Share Ownership Program.
2. Approved to delegate power and authority to the Company’s Board of Directors to determine the Employees Share Ownership Program.
Follow-up
The process of transferring shares from the buyback has been fully completed on 15 June 2022, the Company has made an information disclosure to
shareholders in accordance with Letter No. HBK. CSC/CMA.1513/2022 dated 17 June 2022.
Status: Realized
The Eighth Meeting Agenda
Changes in the Company’s Board of Management
The Minutes of Meeting stated there was no question and/or response from shareholders and proxies of shareholder.
Voting Results
Agree: 84.0649390% Including one Dwiwarna Series A Share
Abstain: 1.8403107%
Disagree: 14.0947504%
Decision
Therefore:
The meeting with the majority votes namely 34,758,358,444 shares or constituting 85.9052496% of the total votes cast in the Meeting have resolved:
1. Honorably dismiss the following names as members of the Board of Management of the Company:
a. Mr. Mohamad Nasir as the Independent Commissioner;
b. Mr. Darmawan Junaidi as the President Director;
who were appointed respectively pursuant to Resolutions of the Extraordinary Meeting of Shareholders (“GMS”) of the Year 2019 and Extraordinary
Meeting of Shareholders of the Year 2017, effective as of the closing of the GMS, with gratitude for the contribution of their spirit and thoughts
during their tenure as the members of the Board of Management of the Company.
2. Appointing the following names as the members of the Board of Management of the Company:
a. Mr. Muliadi Rahardja as the Independent Commissioner;
b. Mr. Darmawan Junaidi as the President Director.
3. Tenure of members of the Board of Commissioners and the Board of Directors appointed as referred to at point 2, are in compliance with provisions
of the Articles of Association of the Company, by considering Capital Market laws and regulations and without prejudice to the rights of the GMS
to dismiss them at any time.
4. On such dismissal and appointment of the members of the Board of Management of the Company as referred to at points 1 and 2, therefore the
composition of the Management of the Company becomes as follows:
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The Eighth Meeting Agenda
a. Board of Commissioners:
• President Commissioner/ Independent : Muhamad Chatib Basri
• Vice President Commissioner/ Independent : Andrinof A. Chaniago
• Commissioner : Rionald Silaban
• Commissioner : Nawal Nely
• Commissioner : Arif Budimanta
• Commissioner : Faried Utomo
• Commissioner : Muhammad Yusuf Ateh
• Independent Commissioner : Boedi Armanto
• Independent Commissioner : Loeke Larasati Agoestina
• Independent Commissioner : Muliadi Rahardja
b. Board of Directors
• President Director : Darmawan Junaidi
• Vice President Director : Alexandra Askandar
• Corporate Banking Director : Susana Indah Kris Indiarti Indiarti
• Commercial Banking Director : Riduan
• Treasury and International Banking Director : Panji Irawan
• Network and Retail Banking Director : Aquarius Rudianto
• Operation Director : Toni E. B. Subari
• Compliance and HR Director : Agus Dwi Handaya
• Institutional Relations Director : Rohan Hafas
• Risk Management Director : Ahmad Siddik Badruddin
• Information Technology Director : Timothy Utama
• Finance and Strategy Director : Sigit Prastowo
5. The appointed member of the Board of Commissioners as referred to at point 2 may only perform their duties after obtaining the prior approval
from the Financial Services Authority (OJK) for the Fit and Proper Test and complying with the applicable laws and regulations. In the event that a
member of the Board of Commissioners of the Company is later declared being disqualified as a member of the Board of Commissioners in the Fit
and Proper Test by the OJK, then such member of the Board of Commissioners of the Company shall be honorably dismissed from the date of the
decision on the results of the OJK Fit and Proper Test.
6. The appointed member of the Board of Commissioners referred to at point 2 who are still holding other positions that are prohibited by laws and
regulations from concurrently serving as members of the Board of Commissioners of State-Owned Enterprises must resign or be dismissed from their
positions.
7. Requested to Board of Directors to submit the written application to Financial Services Authority for the performance of Fit and Proper Test to the
appointed members of Board of Commissioners as referred to at point 2.
8. Delegated a power of attorney with substitution rights to the Board of Directors of the Company to restate the resolutions taken in this GMS in
a notarial deed and appear before the Notary or authorized official, and prepare the necessary adjustments or corrections as required by the
competent authority for the purposes of implementation of contents of the Meeting resolutions.
Follow-up
1. Mr. Muliadi Rahardja has obtained OJK approval regarding the fit and proper test as stated in the Decree of the OJK Board of Commissioners No.
40/KDK.03/2022 dated 22 June 2022 and OJK Letter No. SR-119/PB.12/2022 dated 23 June 2022, and his appointment as Independent Commissioner
was declared effective as of 22 June 2022 as stated in Bank Mandiri Letter No. KPS/1703/2022 on 27 June 2022.
2. The Board of Directors of Bank Mandiri has taken all necessary actions related to the decisions of this agenda in accordance with the applicable
laws and regulations.
Status : Realized
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GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF COMMISSIONERS
The Board of Commissioners is responsible for overseeing
management policies and the Board of Directors’ overall course
of management with regard to the Company and its business. The
Board of Commissioners provides advice to the Board of Directors,
including monitoring the execution of the Company’s Long-Term
Plan, Work Plan, and Budget, in accordance with the provisions
of the Articles of Association and resolutions of the GMS, and laws
and regulations.
Members of the Board of Commissioners are appointed APPOINTMENT BASIS
and terminated by the GMS and is responsible to All members of the Board of Commissioners have passed
Shareholders for overseeing the Board of Directors’ policy the fit and proper tests and have obtained approval from
regarding the general management of the Company. the OJK, indicating that each member of the Board of
Commissioners has adequate integrity, competence and
In the execution of its duties and authorities, the Board financial reputation in accordance with OJK Regulation
of Commissioners must adhere to prudential banking No. 27/POJK.03/2016 concerning Capability and
principles, codes of professional ethics and codes of Compliance Assessment for The Main Party of Financial
conduct, national and international banking conventions, Services Institution that prospective members of the Board
and laws and regulations governing the banking industry, of Commissioners must obtain approval from the OJK
as well as the principles of good corporate governance prior to carrying out its actions, duties and functions as
the Board of Commissioners.
Every member of the Board of Commissioners shall have
high integrity, knowledge, capability, and commitment BOARD OF COMMISSIONERS
in providing time to perform the duties. To that end, COMPOSITION
the composition of the Board of Commissioners of the In 2023, the composition of members of the Company’s
Company shall enable effective, accurate, and prompt Board of Commissioners underwent changes as explained
decision-making. Moreover, the Board of Commissioners below
shall also act independently, no conflict of interest that can
disrupt the ability to perform the duties independently and
critically, both in internal relationship and in relationship
with the Board of Directors.
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BOARD OF COMMISSIONERS
The resolution of Annual GMS dated 14 March 2023, hereby agreed upon to:
1. Honorably dismissed Mr. Boedi Armanto as Independent Commissioner.
2. Appointed Mr. Heru Kristiyana and Mr. Zainudin Amali, both as Independent Commissioner.
The composition of the Board of Commissioners following the Annual GMS dated 14 March 2023 became 11 (eleven)
members, which consisted of 1 (one) President Commissioner/Independent, 1 (one) Vice President Commissioner/
Independent, 4 (four) Independent Commissioners, and 5 (five) Commissioners. All members of the Board of Commissioners
are domiciled at the working areas of Bank Mandiri Head Office.
Composition and Appointment Basis of the Company’s Board of Commissioners
Name Position Basis of Appointment Effective Date Period
Muhamad Chatib Basri President Commissioner/ Extra ordinary GMS dated 9 December 29 May 2020 2019 - 2024
Independent 2019
Andrinof A. Chaniago Vice President Commissioner/ Annual GMS dated 19 February 2020 23 June 2020 2020-2025
Independent
Boedi Armanto*) Independent Commissioner Annual GMS dated 19 February 2020 3 July 2020 2020 - 2023
Loeke Larasati Agoestina Independent Commissioner Annual GMS dated 19 February 2020 2 September 2020 2020 - 2025
Muliadi Rahardja Independent Commissioner Annual GMS dated 10 March 2022 22 June 2022 2022 - 2027
Heru Kristiyana**) Independent Commissioner Annual GMS dated 14 March 2023 21 August 2023 2023 - 2028
Zainudin Amali**) Independent Commissioner Annual GMS dated 14 March 2023 6 November 2023 2023 - 2028
Rionald Silaban Commissioner Extraordinary GMS dated 28 August 2019 12 February 2020 2019 - 2024
Faried Utomo Commissioner Annual GMS dated 19 February 2020 4 August 2020 2020 - 2025
Arif Budimanta Commissioner Annual GMS dated 19 February 2020 4 August 2020 2020 - 2025
Nawal Nely Commissioner Annual GMS dated 19 February 2020 24 August 2020 2020 - 2025
Muhammad Yusuf Ateh Commissioner Annual GMS dated 15 March 2021 18 August 2021 2021 - 2026
*) Ended his tenure effective as of the Annual GMS dated 14 March 2023.
**) Appointed as Independent Commissioner at the Annual GMS dated 14 March 2023.
BOARD OF COMMISSIONERS CHARTER 1. Duties, Responsibilities and Authorities of the Board of
Commissioners
In performing its duties, the Board of Commissioners has a. Duties and Responsibilities
a working guideline namely the Board of Commissioners b. Rights and Authorities
Charter (BOC Charter), which has been updated and c. Information Disclosure, Conflict of Interest, and
ratified based on the Decree of the Board of Commissioners Prohibition
No. KEP.KOM/008/2023 dated 30 November 2023. This d. Work Ethics and Corporate Culture
Charter regulates the Board of Commissioner’s work 2. Governance of Supporting Organs of the Board of
procedures and stages of activities in a structured and Commissioners
systematic manner, easy to understand and can be a. Committees of the Board of Commissioners
carried out consistently. The BOC Charter serves as a b. Secretary of the Board of Commissioners
reference in carrying out their respective duties to achieve 3. Meetings of the Board of Commissioners
the Company’s goals. a. Meeting Provisions
b. Meeting Participants
The BOC Charter is prepared based on the Limited Liability c. Chairman of the Meeting
Company Law, Capital Market Law, OJK Regulation, d. Meeting Invitation
Minister of SOE Regulation and the Company’s Articles e. Meeting Materials
of Association. f. Quorum and Meeting Decision
g. Minutes of Meeting
The BOC Charter regulates the following matters: 4. Working Mechanism
a. Division of Tasks
b. Report
c. Commissioner’s Working Time
d. Document Signing
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BOARD OF COMMISSIONERS
e. Official Travel 6. Decision making on the Company’s operational
f. Board of Commissioners Performance Evaluation activities by the Board of Commissioners as referred
5. Others to in paragraph (5) is part of the supervisory duties
a. Continuing Education by the Board of Commissioners so as not to negate
b. Change the responsibility of the Board of Directors for the
6. Closing implementation of the Company’s management.
7. In carrying out its supervisory and advisory duties as
BOARD OF COMMISSIONERS referred to in article (1), the Board of Commissioners
DUTIES AND RESPONSIBILITIES shall be responsible to:
a. Ensure the implementation of effective and
The duties, obligations, and responsibilities of the Board sustainable good governance;
of Commissioners based on the Board of Commissioners’ b. Safeguard the interests of the Company with due
Charter are as follows. regard to the interests of the Shareholders and
1. The Board of Commissioners has the duties to being responsible to the GMS;
supervising the interests of the Company on the c. Provide opinion and approval of the Company’s
policies and management of the Board of Directors, Annual Work Plan and Budget, Sustainable
providing advice to the Board of Directors, and being Finance Action Plan, as well as work plans and
responsible for such supervision, in accordance with other strategic matters prepared by the Board of
the aims and objectives of the Company as stipulated Directors in accordance with the provisions of the
in the provisions of laws and regulations, articles of Articles of Association;
association, and resolutions of the GMS. d. Prepare the annual work plan and budget of the
2. The Board of Commissioners shall carry out its duties, Board of Commissioners which is an integral part
authorities and responsibilities in good faith and with of the Company’s Annual Work Plan and Budget;
prudential principles, and comply with the provisions e. Follow the development of the Company’s
of laws and regulations and the Articles of Association. activities, provide opinions and suggestions to the
3. In conducting supervision, the Board of Commissioners GMS on issues deemed important and material to
shall direct, monitor, and evaluate the implementation the Company.
of integrated governance, risk management, and f. Report to the GMS for an indication of decline in the
compliance, as well as the Company’s strategic Company’s performance with recommendations
policies, in line with the provisions of laws and on the corrective measures that must be taken;
regulations, Articles of Association, and/or GMS g. Examine and review the periodic reports and
resolutions. Annual Report prepared by the Board of Directors
4. The Board of Commissioners shall receive and exercise and sign the Annual Report;
the authority delegated and/or granted to the Board h. P r o v i d e e x p l a n a t i o n s , o p i n i o n s a n d
of Commissioners in accordance with the provisions recommendations to the GMS regarding the
of laws and regulations, Articles of Association, and/ Annual Report, if requested;
or GMS resolutions. i. Report the implementation of supervisory duties
5. In carrying out supervision, the Board of Commissioners that have been carried out during the previous
is prohibited from participating in decision making on fiscal year to the GMS;
the Company’s operational activities, except: j. Evaluate and decide on requests from the Board
a. provision of funds to related parties, in line with of Directors relating to transactions that require
POJK regarding the maximum limit of lending the approval of the Board of Commissioners,
and large exposures for commercial banks, POJK including proposed internal provisions that by
regarding the maximum limit of distribution of regulation require the approval of the Board of
funds and distribution of large exposures for sharia Commissioners;
commercial banks; and k. Conduct active supervision and evaluation of at
b. other matters stipulated in the Company’s Articles least:
of Association or the provisions of laws and
regulations.
ANNUAL REPORT 2023 565
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF COMMISSIONERS
i) Follow-up of the Board of Directors on audit iii) Appointing an independent quality
findings and recommendations from the controller from external parties to review the
Company’s Internal Audit Unit, External Auditor, performance of the Internal Audit Unit, at least
supervisory results of the Financial Services once every 3 (three) years.
Authority and/or supervisory results of other n. In relation to the appointment of Public Accountant
authorities and institutions; (AP) and Public Accounting Firm (KAP) that will
ii) Implementation of the compliance function; perform audit services of the Company’s Annual
iii) Implementation of Risk Management and Financial Statements:
Capital Management in an integrated manner i) The Board of Commissioners through the
in accordance with the characteristics and Audit Committee conducts the procurement
complexity of the Financial Conglomeration process of KAP candidates in accordance with
business within the Company; the provisions on procurement of goods and
iv) Effectiveness of Anti-Fraud Strategy (SAF) services of the Company, and if necessary,
implementation and code of conduct may request the assistance of the Board of
implementation among others related to Fraud Directors in the procurement process; and
prevention for all levels of the organization; ii) Propose to the GMS the appointment of AP
v) Implementation of Anti-Money Laundering and KAP that will audit the Company’s Annual
Program, Prevention of Financing of Terrorism, Financial Statements.
and Prevention of Financing of Proliferation of o. Carry out other obligations in the context of
Weapons of Mass Destruction; supervisory and advisory duties, as long as they do
vi) Implementation of Remuneration policy; not conflict with laws and regulations, the Articles
vii) Information Technology (IT) strategic plan and of Association, and/or the GMS Resolution.
IT governance; 8. The Board of Commissioners shall have a Code of
viii) Risk management policies and strategic plans Conduct that is binding for each member of the Board
related to cybersecurity of Commissioners.
ix) Recovery Plan and Resolution Plan and 9. In order to carry out the activities of the President
updates, including approvals; and Commissioner, the President Commissioner has the
x) Implementation of the Company’s Social & duties and responsibilities to:
Environmental Responsibility Program (TJSL). a. Inviting the Board of Commissioners Meeting in
l. Reporting to the Financial Services Authority no writing which is submitted to all members of the
later than 5 (five) business days from the discovery Board of Commissioners by stating the agenda,
of: date, time, and place of the meeting; and
i) Violation of the provisions of laws and b. Coordinating and ensuring the implementation of
regulations in the area of finance, banking, duties and Meetings of the Board of Commissioners
and related to the Company’s business and Meetings of Committees of the Board of
activities; and/or Commissioners in accordance with prevailing laws
ii) Circumstances or estimates of circumstances and regulations.
that may jeopardize the Company’s business
continuity. Duties and Responsibilities of President Commissioner
m. Ensuring the implementation of the Internal Based on the President Commissioner Guidelines and
Control System both individually and integrated. Charter, the duties and responsibilities of the President
Specifically in the implementation of the Internal Commissioner are as follows:
Control System, the Board of Commissioners is also 1. Inviting to the Board of Commissioners Meeting in
responsible for: writing, submitted to all members of the Board of
i) Ensuring that the Board of Directors prepares Commissioners by stating the agenda, date, time
and maintains an adequate, effective, and and place of the meeting.
efficient Internal Control System; 2. Coordinating and ensuring the implementation of
ii) Reviewing the effectiveness and efficiency duties and meetings of the Board of Commissioners
of the Internal Control System based on and the Board of Commissioner’s Committee Meeting
information obtained from the Internal Audit in accordance with prevailing regulations.
Unit at least once a year; and
566 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF COMMISSIONERS
Rights and Authorities of the 7. The Board of Commissioners with the most votes at
Board of Commissioners any time have the right to temporarily dismiss one or
The rights and authorities of the Board of Commissioners more members of the Board of Directors, if proven to
are as follows: be acting contrary to the Articles of Association or
1. Providing decisions on the actions of the Board of proven to have neglected their obligations or there
Directors as stipulated in the Company’s Articles of is an urgent reason for the Company.
Association. 8. The temporary termination must be notified in writing
2. Each Commissioner, collectively or individually at any to the person concerned along with the reasons for
time has the right to enter the buildings and areas or the action.
other places used or controlled by the Company and 9. Within 90 (ninety) days after the date of the temporary
has the right to examine books, letters of evidence, dismissal, the Board of Commissioners is required to
inventories goods, examine and match the cash hold a General Meeting of Shareholders which will
situation for verification and securities purposes as decide whether the relevant member of the Board
well as to know all actions taken by the Directors. of Directors will be permanently dismissed or returned
3. Actions in such cases as mentioned in paragraph (2) to his position, where he is given the opportunity to
shall be carried out in the capacity of the Board of attend and defend himself.
Commissioners and shall be reported at the Board of 10. 1Approving the appointment and dismissal of the
Commissioners meeting on such actions. Corporate Secretary and Head of the Company’s
4. If deemed necessary, the Board of Commissioners Internal Audit Work Unit which is proposed by the
has the right to request the assistance of experts in Directors and recommended by the Audit Committee.
carrying out their duties for a limited period at the 11. Conducting other supervisory authorities as long as
Company’s expense. they do not conflict with the laws and regulations, the
5. Each Commissioner has the right to request an Articles of Association, and/or GMS Decree.
explanation of all matters from the Board of Directors
as well as from all levels below it, and the Board of
Directors must provide an explanation.
6. Each Commissioner has the right to attend meetings
held by the Directors or subordinate units without
participating in the decision making.
ASSIGNMENT OF THE BOARD OF COMMISSIONERS OVERSIGHT DUTIES
To optimize the implementation of functions and duties of the Board of Commissioners, the assignment of duties for each
member of the Board of Commissioners has been determined. This assignment does not reduce the rights, obligations,
responsibilities and authority of each member of the Board of Commissioners in carrying out their functions and duties.
The assignments are as follows:
Name Position Assignments
Muhamad Chatib Basri President Commissioner/ Independent • Chairman of Remuneration and Nomination
Committee
• Chairman of Integrated Governance Committee
• Member of Audit Committee
Andrinof A. Chaniago Vice President Commissioner/ Independent • Chairman of Risk Oversight Committee
• Member of Audit Committee
• Member of Remuneration and Nomination Committee
• Member of Integrated Governance Committee
Loeke Larasati Agoestina Independent Commissioner • Member of Audit Committee
• Member of Risk Oversight Committee
• Member of Integrated Governance Committee
Muliadi Rahardja Independent Commissioner • Member of Audit Committee
• Member of Remuneration and Nomination Committee
Heru Kristiyana*) Independent Commissioner • Chairman of Audit Committee
• Member of Risk Oversight Committee
ANNUAL REPORT 2023 567
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF COMMISSIONERS
Name Position Assignments
Zainudin Amali*) Independent Commissioner • Member of Integrated Governance Committee
Rionald Silaban Commissioner • Member of Remuneration and Nomination Committee
Faried Utomo Commissioner • Member of Integrated Governance Committee
Arif Budimanta Commissioner • Member of Risk Oversight Committee
• Member of Remuneration and Nomination Committee
Nawal Nely Commissioner • Member of Risk Oversight Committee
Muhammad Yusuf Ateh Commissioner • Member of Integrated Governance Committee
*) Appointed as Independent Commissioner at the Annual GMS dated 14 March 2023.
DECISION REQUIRING THE APPROVAL 5. Proposing representatives of the Company to become
OF THE BOARD OF COMMISSIONERS prospective members of the Board of Directors and
Board of Commissioners of subsidiaries that make
The decisions that require the approval of the Board of significant contributions to the Company and/or
Commissioners are stipulated in the Company’s Articles of strategic values according to the Limits and/or criteria
Association and the Board of Commissioners Decree No. set by the Board of Commissioners.
KEP.KOM/004/2020 dated 26 November 2020 concerning 6. Joining, merging, taking over, separation and dissolution
the Determination of the Limitations of Actions of the Board of subsidiaries and joint ventures with a certain
of Directors of PT Bank Mandiri (Persero) Tbk that must value determined by the Board of Commissioners
obtain written approval from the Board of Commissioners by observing the laws and regulations in the Capital
and Dwiwarna A Series Shareholders, and the GMS. The Market for a nominal value of Rp150 billion to Rp200
decisions that need to be approved by the Board of billion.
Commissioners include:
1. Releasing/transferring and/or pledging the Company’s TENURE OF THE BOARD OF
assets with criteria and values exceeding a certain COMMISSIONERS
amount determined by the Board of Commissioners,
taking into account legislation in the capital market Pursuant to the Company’s Articles of Association,
and banking sector for a nominal value of Rp200 billion members of the Board of Commissioners are appointed
to Rp500 billion. and dismissed by GMS. The GMS is attended by
2. Establishing cooperation with business entities or other shareholders of Series A Dwiwarna Share and the resolutions
parties, in the form of joint operations (KSO), business of the meeting must be approved by the shareholders.
cooperation (KSU), licensing cooperation, Build- Members of the Board of Commissioners are appointed
Operate and Transfer (BOT), Build-Owned Ownership by the GMS from the candidates proposed by the GMS,
(Build, Operate and Own/BOO) and other agreements from the candidates proposed by shareholders of series
having the same nature, the term of which or the A Dwiwarna, and the candidacy is binding to the GMS.
value exceeds the value determined by the Board of
Commissioners for a nominal of Rp200 billion to Rp500 The GMS resolutions on the appointment and dismissal
billion and a period of 5-10 years. of members of the Board of Commissioners also decide
3. Conducting capital participation, releasing capital the time for the appointment and dismissal. In the event
participation including changes in capital structure that GMS does not make the decision, the appointment
with a certain value determined by the Board of and dismissal of members of the Board of Commissioners
Commissioners of other companies, subsidiaries and are effective as of the closing of GMS by observing the
joint ventures that are not in the framework of saving laws and regulations.
receivables, by taking into account provisions in the
Capital Market for a nominal value of Rp150 billion
to Rp200 billion.
4. Establishing a subsidiary and/or joint venture of a certain
value determined by the Board of Commissioners by
taking into account legislation in the Capital Market
for a nominal value of Rp150 billion to Rp200 billion.
568 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF COMMISSIONERS
Members of the Board of Commissioners are appointed BOARD OF COMMISSIONERS
for a period of time as of the date determined by GMS, NOMINATION AND SELECTION PROCESS
which appointed them, and expired on the closing of
the 5th (five) Annual GMS following the date of their In accordance with the Articles of Association, members of
appointment, provided that it may not exceed the 5 (five) the Board of Commissioners are appointed and dismissed
year period, by observing the laws and regulations of the by the GMS, for a period of 5 (five) years effective from
Capital Market, however without prejudice to the rights of the date of GMS appointment. Members of the Board of
GMS to dismiss members of the Board of Commissioners Commissioners whose office terms are expired may be
at any time prior to their tenures expire. Following the end reappointed by the GMS.
of tenure, members of the Board of Commissioners may
be reappointed by the GMS for one tenure. The procedure for the appointment of Bank Mandiri Board of
Commissioners refers to OJK Regulation No. 33/POJK.04/2014
CRITERIA FOR THE BOARD OF on the Board of Directors and Board of Commissioners of
COMMISSIONERS MEMBERS Issuers or Public Companies and SOE Minister Regulation
No. PER-11/MBU/07/2021 on Requirements and Procedures
The Board of Commissioners shall meet the criteria as for Appointment and Dismissal of Members of the Board
stipulated by OJK Regulation No. 33/POJK.04/2014 as of Commissioners and Supervisory Board of State-Owned
follows: Enterprises as amended by SOE Minister Regulation No.
PER-7/MBU/09/2022 on Requirements and Procedures for
1. Having good character, morals, and integrity; Appointment and Dismissal of Board Members Commissioner
2. Being competent in performing legal acts; and Supervisory Board of State-Owned Enterprises, and
3. Within 5 (five) years prior to appointment or during last amended with SOE Minister Regulation No. PER-3/
the office, he/she: MBU/03/2023 concerning Organs and Human Resources
a. is never declared bankrupt; of State-Owned Enterprises. The procedures for appointing
b. never becomes a member of the Board of Directors the Board of Commissioners include:
and/or member of the Board of Commissioners
who is declared as guilty and causes a company 1. Sources of candidates for the Board of Commissioners/
to be declared as bankrupt; Board of Commissioners of SOEs come from:
c. is never penalized for committing a criminal act a. Former Director of SOEs.
which causes adverse impact to the country’s b. Board of Commissioners/Supervisory Board of SOEs.
finance and/or to anything related to financial c. Structural Officials and Government Functional
sector; and Officials.
d. never becomes a member of the Board of Directors d. Other sources.
and/or member of the Board of Commissioners 2. The GMS/Minister may determine candidates who have
who, during his/ her tenure: been declared to meet the formal requirements and
• failing to holding Annual GMS; other requirements and have been assessed with the
• having his/her accountability as a member of criteria of ‘Recommended’ to become members of
the Board of Directors and/or members of the the Board of Commissioners/Supervisory Board of SOEs.
Board of Commissioners not accepted by the 3. For certain SOEs, the determination of a person to
GMS or not giving accountability as a member be a member of the SOEs Board of Commissioners/
of the Board of Directors; and/or members of Supervisory Board can be done after being declared
the Board of Commissioners to the GMS; and to have passed the assessment in accordance with
• having caused the companies which obtains sectoral regulations.
permission, approval, and registration from 4. In the event that the determination of members
Financial Services Authority to fail in fulfilling of the SOEs Board of Commissioners/Supervisory
their obligation to submit annual report and/ Board is carried out before the Fit and Proper Test
or Financial Services Authority. in accordance with sectoral provisions, the actions,
4. has commitment to comply to the laws and regulations; duties, and functions as members of the SOEs Board
5. has knowledge and/or expertise in the fields required of Commissioners/Supervisory Board are counted from
by the Company; and the moment they are declared to have passed the Fit
6. fulfilling other specified requirements. and Proper Test in accordance with sectoral provisions.
5. Members of the SOEs Board of Commissioners/
Supervisory Board of as referred to in paragraph (3)
have a term of office effective since determined by
the GMS/Minister.
ANNUAL REPORT 2023 569
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF COMMISSIONERS
6. In the event that a member of the Board of 15. After the GMS is held, all documents are submitted to
Commissioners/Supervisory Board of a particular SOE the Deputy for administration.
is declared not to have passed the Fit and Proper 16. The administrative process by the Deputy as referred
Test in accordance with sectoral provisions, the GMS/ to in paragraph (12) and paragraph (14) includes
Minister may dismiss the member of the Board of documentation of the appointment and assessment
Commissioners/Supervisory Board of SOEs by taking process.
into account sectoral provisions. 17. Members of the Board of Commissioners/ Supervisory
7. The determination of a person to be a member of Board of Elected SOEs sign a statement letter
the SOEs Board of Commissioners/Supervisory Board containing the ability to carry out their duties properly
can be done by: and are willing to be dismissed at any time based on
• Decision of the Minister as GMS/owner of capital the consideration of the Minister/GMS, as stated in
when the entire share/capital of SOE is owned by Annex VII which is an integral part of this Ministerial
the State; Or Regulation.
• The decision of the GMS or the decision of all 18. Members of the Board of Commissioners/ Supervisory
shareholders is circular if not all shares are owned Board of SOEs shall take office effectively from the
by the State. date of submission of the resolution or the date
8. For Public Companies, the curriculum vitae stipulated in the circular resolution of the Minister/
of prospective members of the SOEs Board of GMS/all shareholders.
Commissioners who will be proposed for appointment
at the GMS must be available and announced at The process of nominating and selecting the Board of
the GMS prior to making a decision regarding the Commissioners is carried out through the proposal of
appointment of the person concerned as a member the members of the Board of Directors to the GMS by
of the Board of Commissioners of SOEs. taking into account the recommendations of the Board
9. Prior to being appointed as a member of the Board of of Commissioners and the Remuneration and Nomination
Commissioners/Supervisory Board of SOEs, the person Committee. Prior to the discussion on the appointment
concerned must sign a statement letter resigning from and dismissal of the Board of Commissioners in the GMS,
other positions that are prohibited from concurrently information was provided on the profiles of new and
serving as members of the Board of Commissioners/ reappointed candidates for the Board of Commissioners.
Supervisory Board of SOEs starting from the moment
the person concerned is appointed as a member of BOARD OF COMMISIONERS
the Board of Commissioners/Supervisory Board. DISMISSAL MECHANISMS
10. In the event that the person concerned does not
resign within the period as stipulated in the laws and The resignation and dismissal mechanism of the Board of
regulations, his/her position as a member of the Board Commissioners under the SOE Minister Regulation No. PER-
of Commissioners/Supervisory Board of SOEs ends at 3/MBU/03/2023 concerning Organs and Human Resources
that time limit. of State-Owned Enterprises, are as follows:
11. In the event that the appointment decision is made 1. The Minister/Deputy Minister can evaluate the
by Ministerial Decree or the decision of all shareholders members of the SOEs Board of Commissioners/
circularly, after the decision is determined, the Deputy Supervisory Board prior to dismissing members of the
processes the submission of the decision letter to the SOEs Board of Commissioners/Supervisory Board.
elected members of the Board of Commissioners/ 2. The results of the Minister/Deputy Minister’s evaluation
Supervisory Board of SOEs. of members of the SOEs Board of Commissioners/
12. In the submission process as referred to in paragraph Supervisory Board are further processed by the
(10), the Deputy Minister or Deputy is assisted by Deputy by submitting the draft Ministerial Decree/
primary high leadership officials responsible for law, GMS regarding the dismissal of members of the SOEs
Assistant Deputies, and Assistant Deputy Sectors. Board of Commissioners/ Supervisory Board to obtain
13. After the submission is made, all documents are determination.
submitted to the Deputy for administration. 3. The plan to dismiss a member of the SOEs Board of
14. In the case of adoption to be prescribed in the GMS, Commissioners/Supervisory Board prior to the end of
the presentation of the results of the assessment to his/her term of office must be notified in advance to
the Minister accompanied by a letter of designation the member of the Board of Commissioners/Supervisory
of the candidate and a power of attorney to attend Board of SOEs concerned orally or in writing by the
and take decisions in the GMS. Minister.
570 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF COMMISSIONERS
4. In the event that the Minister does not give notice, 16. The Deputy Minister may authorize the Assistant Deputy
the Minister by this Ministerial Regulation authorizes Sector to attend and make decisions at the GMS.
with the right of substitution to the Deputy to make 17. The Minister may authorize the Deputy and/or Secretary
such notification. of the Ministry to attend and take decisions at the GMS.
5. The Deputy may authorize the Sector Deputy Assistant 18. As long as the dismissal is still in process, the members
and the Deputy Assistant to make such notices. of the Board of Commissioners/ Supervisory Board
6. The decision to dismiss on grounds other than being of SOEs concerned must continue to carry out their
found guilty by a court decision that has permanent duties as they should.
legal force and resign is taken after the person 19. The dismissal of members of the Board of
concerned is given the opportunity to defend himself. Commissioners/Supervisory Board of SOEs can
7. Self-defense may be given directly upon notification be processed simultaneously with the process of
to the notifying official. appointing members of the Board of Commissioners/
8. In the case of oral notification and self-defense, it is Supervisory Board of the relevant SOEs.
carried out face-to-face and evidenced by minutes 20. The dismissal of members of the SOEs Board of
signed by members of the Board of Commissioners/ Commissioners/Supervisory Board is effective from
Supervisory Board of SOEs concerned and the notifying the date stipulated in the Ministerial Decree/GMS/all
official. shareholders circularly.
9. If the member of the Board of Commissioners/
Supervisory Board of SOEs concerned is not willing
to sign the minutes then the reason is stated in the BOARD OF COMMISIONERS
minutes of the event. RESIGNATION MECHANISMS
10. In the event that notification is made at the GMS, self-
defense is carried out at the GMS in accordance with The resignation mechanism of the Board of Commissioners
the provisions of self-defense as stipulated in the law based on the Articles of Association, are as follows:
regarding limited liability companies.
11. In the process of dismissing members of the Board of 1. A member of the Board of Commissioners has the right
Commissioners/Supervisory Board of SOEs, the Minister to resign from the position prior to the end of tenure
may request the consideration of the Deputy Minister, by notifying in writing of the purpose to the Company.
Deputy and/or Secretary of the Ministry. 2. The Company shall convene the GMS to resolve
12. The determination of the dismissal of members of the the resignation request of member of the Board of
SOEs Supervisory Board is carried out by Ministerial Commissioners at the latest 90 (ninety) days after the
Decree. acceptance of the resignation letter.
13. The determination of the dismissal of members of 3. The Company shall implement disclosure of information
the SOEs Board of Commissioners can be done by to the public and to convey to the OJK at the latest
Ministerial Decree as the GMS, GMS resolution, and 2 (two) days after the acceptance of the resignation
circular decisions of all shareholders. request from member of the Board of Commissioners.
14. In the event that the determination of the dismissal of 4. Prior to the effective of the resignation, the said
members of the Board of Commissioners/Supervisory member of the Board of Commissioners remains to
Board of SOEs is carried out by Ministerial Decree carry out the obligation to complete the duties and
or circular decision of all shareholders, the Deputy responsibilities according to the Articles of Association
processes the draft Ministerial Decree or the decision and the laws and regulations.
of all shareholders circularly. 5. The resigning member of the Board of Commissioners
15. In the event that the determination of dismissal of may still be requested for responsibilities as a member
members of the SOEs Board of Commissioners/ of the Board of Commissioners until the date of the
Supervisory Board is carried out in the GMS offline approval by the GMS.
and/or online and the Minister cannot attend the
GMS in person, the Minister authorizes with the right
of substitution to the Deputy Minister to attend and
make decisions at the GMS.
ANNUAL REPORT 2023 571
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF COMMISSIONERS
6. The release of responsibilities to the resigning member Policies Related to the Resignation of the Board of
of the Board of Commissioners shall be provided after Commissioners Getting Involved in Financial Crime
the release from the Annual GMS. Bank Mandiri has in place the policy on resignation of
7. In the event that the resignation of a member of the member of the Board of Commissioners when involved
Board of Commissioners resulting in the reduction of in financial crime as stated in the Bank’s Articles
numbers of member of the Board of Commissioners to of Association, namely the tenure of the Board of
less than 3 (three), such resignation shall be valid upon Commissioners is ended upon the violations of laws and
the GMS stipulation and a new member has been regulations and upon resignation.
appointed, hence to meet the minimum requirement
of member of the Board of Commissioners. Referring to the Article 14 paragraph (26) letter of the
Bank’s Articles of Association, the tenure of member of
In accordance with SOE Minister Regulation No. PER-3/ the Board of Commissioners is ended if no longer meet the
MBU/03/2023 concerning Organs and Human Resources requirements as member of the Board of Commissioners
of State-Owned Enterprises Article 70: based on the Articles of Association and other laws and
1. The position of a member of the Board of regulations. In the event that a member of the Board
Commissioners/Supervisory Board of SOEs ends if: of Commissioners is resigning including if involved in the
a. passed-away; financial crime, hence a concerned member of the Board
b. his/her term of office expired; of Commissioners shall inform in writing regarding his/her
c. dismissed based on the decision of the GMS/ intention to the Bank, and the Bank shall convene the
Minister; and/or GMS to take decision on the resignation of a member
d. no longer meets the requirements as a member of the Board of Commissioners within 90 days after the
of the SOEs Board of Commissioners/Supervisory acceptance of the resignation.
Board based on the provisions of the articles of
association and laws and regulations, including BOARD OF COMMISSIONERS
concurrent positions that are prohibited. AFFILIATES RELATIONSHIP
2. The term of office ends as referred to in paragraph (1)
point b including resigning from office. Affiliation shall mean relationship between the Board of
3. In the event that the position of a member of the SOEs Directors, Board of Commissioners and Main/Controlling
Board of Commissioners/Supervisory Board ends for Shareholders of the Company.
reasons as referred to in paragraph (1) letter a, letter
b, and letter d then: The following are criteria of affiliate relationship among
a. The Deputy shall convey information regarding members of the Board of Commissioners:
the situation to the Minister and at the same time 1. Affiliations among members of the Board of Directors
process the dismissal in accordance with the and Board of Commissioners.
provisions of this Ministerial Regulation; and 2. Affiliations among the Board of Commissioners
b. The expiration of the position of members of the members; and
SOEs Board of Commissioners/Supervisory Board is 3. Affiliations among the Board of Commissioners members
confirmed by a Ministerial decree or GMS. with Ultimate and/or Controlling Shareholders.
572 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF COMMISSIONERS
The affiliate relationships of the Board of Commissioners are illustrated in the following table:
Financial, Family, and Commissioners Management Relations
Financial Relations With Family Relations With
Name Position Controlling Controlling Management
BOC BOD BOC BOD
Shareholders Shareholders Relations
Yes No Yes No Yes No Yes No Yes No Yes No Yes No
Muhamad President
Chatib Basri Commissioner/ √ √ √ √ √ √ √
Independent
Andrinof A. Vice President
Chaniago Commissioner/ √ √ √ √ √ √ √
Independent
Loeke Larasati Independent
√ √ √ √ √ √ √
Agoestina Commissioner
Muliadi Independent
√ √ √ √ √ √ √
Rahardja Commissioner
Heru Independent
√ √ √ √ √ √ √
Kristiyana*) Commissioner
Zainudin Independent
√ √ √ √ √ √ √
Amali*) Commissioner
Rionald Commissioner
√ √ √ √ √ √ √
Silaban
Arif Budimanta Commissioner √ √ √ √ √ √ √
Nawal Nely Commissioner √ √ √ √ √ √ √
Faried Utomo Commissioner √ √ √ √ √ √ √
Muhammad Commissioner
√ √ √ √ √ √ √
Yusuf Ateh
*) Appointed as Independent Commissioner at the Annual GMS dated 14 March 2023.
BOARD OF COMMISSIONERS Concurrent Positions
CONCURRENT POSITION 1. The SOEs Board of Commissioners/Supervisory Board
may concurrently serve as the Board of Commissioners
The concurrent positions of the Board of Commissioners in other business entities, provided that it refers to the
have been regulated Based on SOE Minister Regulation provisions of sectoral laws and regulations.
No. PER-3/MBU/03/2023 concerning Organs and Human 2. The SOEs Board of Commissioners/Supervisory Board
Resources of State-Owned Enterprises and OJK Regulation who concurrently serves as the Board of Commissioners
No. 17 of 2023 concerning the Implementation of in other business entities as referred to in paragraph (1)
Governance for Commercial Banks as follows : must meet the percentage of attendance at meetings
of the SOEs Board of Commissioners/Supervisory Board
for 1 (one) year of at least 75% (seventy-five percent)
of attendance, as a requirement to obtain Tantiem/
Performance Incentives/Special Incentives for those
concerned.
ANNUAL REPORT 2023 573
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF COMMISSIONERS
Prohibition of Concurrent Positions 6. The provisions referred to in paragraph (5) do not
1. Members of the SOEs Board of Commissioners/ diminish the responsibility of the members of the
Supervisory Board of are prohibited from holding Board of Commissioners/Supervisory Board of SOEs
concurrent positions as members of the Board of concerned for the losses of SOEs caused by the
Commissioners/Supervisory Board of SOEs, except mistakes or negligence of the members of the Board of
based on special assignment from the Minister. Commissioners/Supervisory Board of SOEs concerned
2. Members of the Board of Commissioners/ Supervisory in carrying out their duties.
Board are prohibited from holding concurrent positions 7. If the members of the SOEs Board of Commissioners/
as members of the Board of Directors at SOEs, other Supervisory Board consist of 2 (two) members of the
business entities or occupying positions that under SOEs Board of Commissioners/Supervisory Board or
laws and regulations are prohibited from concurrently more, the responsibilities as referred to in paragraph
holding the positions of members of the Board of (6), jointly apply to each member of the SOEs Board
Commissioners/Supervisory Board of SOEs, or positions of Commissioners/Supervisory Board.
that may cause a conflict of interest with the relevant
SOEs, and sign a statement letter willing to resign from In addition, the Company’s Articles of Association
the position if elected as a member of the Board also regulates the concurrent position of the Board of
Commissioner/Supervisory Board of SOEs. Commissioners policy. The Board of Commissioners shall
3. The term of office of members of the SOEs Board of be prohibited from having concurrent positions as:
Commissioners or the Supervisory Board who hold 1. Member of the Board of Directors at SOEs, Regionally-
concurrent positions as referred to in paragraph (1) Owned Enterprises, and private enterprises.
and paragraph (2), expires by law since other members 2. Committee of political party and/or candidate/
of the SOEs Board of Commissioners/Supervisory Board member of the House of Representative, House of
concerned or members of the Board of Directors or Regional Representative, Regional People’s House
GMS/Minister become aware of the position conflict of Representative Level I and II, and/or candidate of
as intended. regional head/vice head.
4. Within a period of no later than 7 (seven) days from 3. Other positions pursuant to the applicable laws and
the date of known the position holder as referred to in regulations.
paragraph (1) and paragraph (2), other members of 4. Concurrent positions that may cause a conflict of
the SOEs Board of Commissioners/Supervisory Board interest.
concerned or members of the Board of Directors of
SOEs, must submit a notification to the GMS/Minister Bank Mandiri’s Board of Commissioners has revealed
regarding the position dispute, for further termination members’ concurrent positions and does not have
of the process of determining dismissal. concurrent positions outside those permitted by applicable
5. Legal acts committed for and on behalf of SOEs regulations and can cause conflict of interest which is
by members of the SOEs Board of Commissioners/ prohibited by regulations.
Supervisory Board after they expire due to the law as
referred to in paragraph (3) are invalid and become
the personal responsibility of the members of the
SOEs Board of Commissioners/ Supervisory Board
concerned.
574 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF COMMISSIONERS
The following table describes the concurrent position of the Board of Commissioners.
Name Position Position in Other Companies/Institutions Name of Other Companies/Institutions
Muhamad Chatib Basri President Commissioner/ President Commissioner/ Independent PT XL Axiata Tbk
Independent
Lecturer in Economics University of Indonesia
Andrinof A. Chaniago Vice President Commissioner/ Lecturer in Political Studies University of Indonesia
Independent
Boedi Armanto*) Independent Commissioner - -
Loeke Larasati Independent Commissioner - -
Agoestina
Muliadi Rahardja Independent Commissioner Commissioner PT XL Axiata Tbk
Heru Kristiyana**) Independent Commissioner President Director Indonesia Banking Development Institution
(LPPI)
Commissioner PT Sarana Meditama Metropolitan Tbk
Zainudin Amali**) Independent Commissioner Vice Chairman 1 Indonesia Football Association (PSSI)
Lecturer Semarang State University
Lecturer Surabaya State University
Lecturer Prof. Dr. Moestopo University (Religious)
Rionald Silaban Commissioner Director General of State Treasury Directorate General of State Treasury, Finance
Ministry of the Republic of Indonesia
Arif Budimanta Commissioner The President’s Special Staff for Micro Team of the President of the Republic of
Economics/MSME Indonesia
Faried Utomo Commissioner Deputy for Administration Secretariat of the Cabinet of the Republic of
Indonesia
Nawal Nely Commissioner Deputy of Finance and Risk Management SOE Ministry of the Republic of Indonesia
Muhammad Yusuf Commissioner Chairman Financial and Development Supervisory
Ateh Agency
*) Ended his tenure effective as of the Annual GMS dated 14 March 2023.
**) Appointed as Independent Commissioner at the Annual GMS dated 14 March 2023.
MANAGEMENT OF THE BOARD OF COMMISSIONER’S CONFLICTS OF INTEREST
The management of conflict-of-interest for the Board of Commissioners is regulated in the BOC Charter as follows:
1. Pursuant to laws and regulations, each Commissioner shall maintain the information by keeping it confidential
including provisions on insider trading and other information that the Company has not disclosed to the public.
2. Each Commissioner shall disclose:
a. Ownership of shares in the Company and in other companies domestically or abroad.
b. Financial and family relationships with other members of the Board of Commissioners and members of the Board
of Directors and their families.
c. Other information related to laws and regulations must be disclosed to the public.
3. The Board of Commissioners is prohibited from being involved in making decisions related to banking operational
activities and/or making decisions that may cause conflicts of interest.
4. The Board of Commissioners in carrying out its duties, responsibilities and authority is prohibited from using the
Company for personal, family, other companies or certain parties’ interests in a manner that is contrary to the laws
and regulations and the Company’s code of ethics.
ANNUAL REPORT 2023 575
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF COMMISSIONERS
SHARE OWNERSHIP OF THE BOARD OF COMMISSIONERS
The Board of Commissioners has disclosed its ownership (<5%) in both Bank Mandiri and other banks and other companies
domiciled at home and abroad. Bank Mandiri’s Board of Commissioners shares ownership can be seen in the table below.
Shareholding of the Board of Commissioners
Shares Ownership
Name Position Non-Bank Financial Other
Bank Mandiri Other Banks
Institutions Companies
Muhamad Chatib Basri President Commissioner/ Nil Nil Nil Nil
Independent
Andrinof A. Chaniago Vice President Nil Nil Nil Nil
Commissioner/
Independent
Loeke Larasati Agoestina Independent Nil Nil Nil Nil
Commissioner
Muliadi Rahardja Independent Nil Nil Nil Nil
Commissioner
Heru Kristiyana*) Independent Nil Nil Nil Nil
Commissioner
Zainudin Amali*) Independent Nil Nil Nil Nil
Commissioner
Rionald Silaban Commissioner 2,017,700 shares (0.0021618 %) Nil Nil Nil
Arif Budimanta Commissioner 1,703,900 shares (0.0018256 %) Nil Nil Nil
Nawal Nely Commissioner 1,703,900 shares (0.0018256 %) Nil Nil Nil
Faried Utomo Commissioner 1,703,900 shares (0.0018256 %) Nil Nil Nil
Muhammad Yusuf Ateh Commissioner 1,261,100 shares (0.0013512 %) Nil Nil Nil
*) Appointed as Independent Commissioner at the Annual GMS dated 14 March 2023.
INDEPENDENT COMMISSIONERS
The composition of members of the Board of Commissioners has met the OJK Regulation No. 55/POJK.03/2016 on
Implementation of Good Corporate Governance for Commercial Banks, and OJK Circular No. 17 of 2023 on Implementation
of Good Corporate Governance for Commercial Banks which stipulated that at least 50% of the total members of the
Board of Commissioners are Independent Commissioners.
The composition of the Bank’s Board of Commissioners as of 31 December 2023 were 11 (eleven) members, 6 (six) of
which are Independent Commissioners, or 54.5% of all of the Commissioners.
Criteria for Independent Commissioner and Statement of Independent
The criteria of Independent Commissioner refer to the OJK Regulation No. 33/POJK.04/2014 concerning Board of Directors
and Board of Commissioners of Issuers or Public Companies, as follows:
Independent Commissioners
Criteria for Independent Commissioner Muhamad Loeke
Andrinof A. Boedi Muliadi Heru Zainudin
Chatib Larasati
Chaniago Armanto*) Rahardja Kristiyana**) Amali**)
Basri Agoestina
Shall not become the person who works, has the
authority over, or has responsibility to plan, lead,
control, or monitor the Bank’s activities in the last
√ √ √ √ √ √ √
6 (six) months except for reappointment as an
Independent Commissioner of Public Company for
the next period.
Shall not have shares either directly or indirectly in
√ √ √ √ √ √ √
the Issuer or the Public Company.
576 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF COMMISSIONERS
Independent Commissioners
Criteria for Independent Commissioner Muhamad Loeke
Andrinof A. Boedi Muliadi Heru Zainudin
Chatib Larasati
Chaniago Armanto*) Rahardja Kristiyana**) Amali**)
Basri Agoestina
Shall not have affiliate relationship with the Issuer or
the Public Company, BOC member, BOD member,
or majority shareholders of the Issuer or the Public √ √ √ √ √ √ √
Company.
Shall not have any business relationship either directly
or indirectly in the Issuer or the Public Company. √ √ √ √ √ √ √
*) Ended his tenure effective as of the Annual GMS dated 14 March 2023.
**) Appointed as Independent Commissioner at the Annual GMS dated 14 March 2023.
The Bank’s Independent Commissioner has signed the Statement certifying the fulfilment of criteria as well as independency
of position in accordance with the criteria as set under the prevailing regulations and has been submitted to the OJK.
ANNUAL REPORT 2023 577
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF COMMISSIONERS
ORIENTATION PROGRAM FOR NEW COMMISSIONERS
New member of the Board of Commissioner who is appointed for the first time is given an orientation in relation to their
duties and responsibilities. The orientation program aims to provide an understanding and idea on the Company’s
condition in general, the Company’s values, vision and mission, introduction to the business activities of the Company
and its subsidiaries as well as regulations, procedures, and implementation of corporate governance.
The orientation program for new Commissioners is carried out by presenting relevant material by the relevant Directors
and coordinated by the Corporate Secretary.
In addition to direct explanations by the relevant Directors, new Commissioners are also given a Board Manual, a
document on regulations that shall be acknowledged by the Board of Commissioners to carry out its duties and
responsibilities, including the Articles of Association, BOC Charter, Committee Charter, and other related documents.
In 2023, orientation programs had been held for new Commissioners with the following details:
No. Name Position Date Theme of Training / Seminar Instructor
1 Heru Kristiyana Independent 29 March 2023 PSAK 71 Bank Mandiri Work Unit Leader
Commissioner
29 March 2023 RKAP 2023, RBB 2023-2025, Corporate Bank Mandiri Work Unit Leader
Plan 2020-2024, and Financial
Performance
31 March 2023 Bank Soundness Rating and Risk Profile Bank Mandiri Work Unit Leader
11 April 2023 Bank Mandiri 10-year Transformation Plan Bank Mandiri Work Unit Leader
11 April 2023 Good Corporate Governance, Bank Mandiri Work Unit Leader
Integrated Governance, and AML/CFT
2 Zainudin Amali Independent 29 March 2023 PSAK 71 Bank Mandiri Work Unit Leader
Commissioner
29 March 2023 RKAP 2023, RBB 2023-2025, Corporate Bank Mandiri Work Unit Leader
Plan 2020-2024, and Financial
Performance
31 March 2023 Bank Soundness Rating and Risk Profile Bank Mandiri Work Unit Leader
11 April 2023 Bank Mandiri 10-year Transformation Plan Bank Mandiri Work Unit Leader
11 April 2023 Good Corporate Governance, Bank Mandiri Work Unit Leader
Integrated Governance, and AML/CFT
29-30 May, Risk Management Training for LPPI
05 June 2023 Commercial Banks’ Commissioner
Candidates
BOARD OF COMMISSIONERS MEETING
The Board of Commissioners meetings is regulated in the BOC Charter and also refer to the POJK No. 33/2014, as follows:
1. The Board of Commissioners must hold a meeting at least once in one month or at any time if deemed necessary
by one or more members of the Board of Commissioners or at the request of the Board of Directors.
2. The Board of Commissioners must hold regular meetings with the Board of Directors (Joint Meetings) at least once
in 4 (four) months.
3. The meeting of the Board of Commissioners is legal and has the right to make binding decisions if 2/3 of the total
members of the Board of Commissioners are present or represented at the meeting.
4. A Commissioner can be represented at a meeting by another Commissioner based on a proxy.
5. A Commissioner can only represent one other Commissioner.
6. The Board of Commissioners can schedule the Board of Commissioners meetings for the following year prior to the
fiscal year ends.
578 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF COMMISSIONERS
Materials for the Board of Commissioners meetings are distributed to all meeting participants no later than 5 (five)
working days prior to the meeting, unless the meeting is held out of schedule, the meeting materials can be delivered
prior to the meeting.
Meeting of the Board of Commissioners may also be held remotely (such as teleconference, video conference or other
electronic media) if such way enables all participants to directly hear, see and participate live in the meeting.
The Board of Commissioners meeting is chaired by the President Commissioner or one of elected members of the Board
of Commissioners, in the absent of President Commissioner. The Board of Commissioners meeting shall be recorded in
the minutes of meeting and distributed to all members of the Board of Commissioners as well as shall be documented
by the Company.
The Board of Commissioners may also take lawful decisions without convening the Board of Commissioners meeting (in
circular) provided that all members of the Board of Commissioners have been notified and give their written approval
concerning the proposed plan. This Circular Resolution shall have the same effect as the resolution validly adopted in
the Board of Commissioners meeting.
Board of Commissioners Meetings Plan
The Board of Commissioners’ meetings plan for 2023 as uploaded on the Bank Mandiri website are as follows:
Quarter I Monthly Review of Bank Performance.
Review of Consolidated Financial Statements for Financial Year 2023 (Audited).
Quarterly Review of the Bank and Subsidiaries' Performance for 2023.
Preparation of Annual General Meeting of Shareholders for Financial Year 2023
Selection of Public Accountant Office (KAP) for the Audit of Financial Statements for the Year 2024.
Quarterly Review of Risk Profile, Business Activities, IT, HR, and Other Strategic Initiatives for the period of Quarter IV/2023
Quarter II Monthly Review of the Bank's Performance.
Quarterly Review of Risk Profile, Business Activities, IT, HR, and Other Strategic Initiatives for the period of Q1/2024.
Quarterly Review of the Performance of the Bank and its Subsidiaries for the period of Q1/2024.
Quarter III Monthly Review of the Bank’s Performance.
Quarterly Review of the Performance of the Bank and its Subsidiaries for the period of Quarter II/2024.
Quarterly Review of Risk Profile, Business Activities, IT, HR, and Other Strategic Initiatives for the period of Quarter II/2024.
Review of the Implementation of Integrated Governance.
Discussion of the Company’s Work Plan and Budget Year 2025.
Discussion of the Company’s Work Plan and Budget Year 2025.
Quarter IV Monthly Review of Bank Performance.
Quarterly Review of the Performance of the Bank and its Subsidiaries for the period of Q3/2024.
Quarterly Review of Risk Profile, Business Activities, IT, HR, and Other Strategic Initiatives for the period of Q3/2024.
Approval of the 2025 Corporate Work Plan & Budget, 2025-2027 Bank Business Plan, 2025-2029 Sustainable Finance Action
Plan, 2024 Recovery Plan Update, and 2024 Resolution Plan Update
Board of Commissioners Meetings Frequency & Agenda
In 2023, the Board of Commissioners has convened 29 meetings, with the following attendance and agenda:
ANNUAL REPORT 2023 579
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF COMMISSIONERS
Board of Commissioners Meetings Agenda and Attendance
No. Date Meeting Agenda Quorum Reasons for Absence
1. 5 January 2023 Update on Bank Mandiri’s Annual GMS Plan for Financial Year 2022. 90% Absence: Muhammad Yusuf
Ateh (Permission)
2. 19 January 2023 Approval of the proposed Standard Operating Procedure (SOP) for Social 100%
& Environmental Responsibility (CSR).
3. 24 January 2023 • Review of the Consolidated Financial Statements of Bank Mandiri and 100%
Subsidiaries for the Year ended 31 December 2022 (Audited).
• Approval of the Work Plan of the Board of Commissioners and Supporting
Committee of the Board of Commissioners for 2023.
4. 2 February 2023 • Approval of Proposed Provision of Related Party Funds. 100%
• Approval of the Proposal of Public Accountant Firm (KAP) for Audit
Services of Consolidated Financial Statements for the Financial Year 2023.
5. 9 February 2023 Approval of the Proposed Nomination of Board of Directors Candidates 100%
for the Bank Mandiri Annual GMS for the Financial Year 2022.
6. 16 Februari 2023 Approval of the Proposed Nomination of Candidates for Board of Directors in 100%
the framework of the Bank Mandiri Annual GMS for the Financial Year 2022.
7. 23 Februari 202 Approval of Talent Pool Proposal. 100%
8. 27 Februari 2023 Approval of Talent Pool Proposal. 100%
9. 9 March 2023 • Approval of the Proposed Benefit Provision for Bank Mandiri Pension 100%
Fund Year 2023.
• Approval of the Proposed Remuneration of Board of Directors and Board
of Commissioners in 2023, as well as Tantiem and Long-Term Incentive
(LTI) for Financial Year 2022.
• Approval of the Proposed Appointment of Independent Consultant for
the Review of Bank Mandiri’s Internal Audit Function/Quality Assurance
Review (QAR) for the Year 2023.
10. 16 March 2023 Approval of the Determination of Membership of the BOC Committee 89% Absence: Faried Utomo
after the Annual GMS of the Financial Year 2022. (Permission)
11. 30 March 2023 Approval of the Proposal to Update Operational Policy (KOPR) and Risk 78% Absence: Loeke Larasati
Management Policy (KMNR). Agoestina (Permission),
Faried Utomo (Permission)
12. 17 April 2023 Approval of the Proposed Representatives of the Company as Members 89% Absence: Nawal Nely
of the Board of Commissioners and Directors of Subsidiary Companies. (Permission)
13. 18 April 2023 Review of Consolidated Financial Statements as of 31 March 2023. 100%
14. 11 May 2023 • Approval of the Proposed Alignment of Bank Mandiri’s Organizational 100%
Structure.
• Approval of the Proposal to Extend the Timeframe for Fulfillment of OJK
Follow-up Commitments.
15. 22 May 2023 Approval of the Proposal to Extend the Period of Fulfillment of OJK Follow- 100%
Up Commitments.
16. 25 May 2023 Approval of the Proposed Representatives of the Company as Members 100%
of the Board of Commissioners and Directors of Subsidiary Companies.
17. 13 June 2023 Approval of the Revision of Company Work Plan & Budget (RKAP) Year 100%
2023 and Bank Business Plan (RBB) Year 2023 - 2025.
18. 13 July 2023 Approval of the Proposal to Extend the Period of Fulfillment of OJK Follow- 67% Absence: Rionald Silaban
Up Commitments. (Permission),
Nawal Nely (Permission),
Faried Utomo (Permission)
19 20 July 2023 • Review of Consolidated Financial Statements as of 30 June 2023. 89% Absence: Nawal Nely
• Approval of Proposed Provision of Related Party Funds. (Permission)
20 27 July 2023 • Approval of the Proposed Representatives of the Company as Directors 100%
of Subsidiary Companies.
• Approval of the Proposed Adjustment of Bank Mandiri’s Organizational
Structure.
21 3 August 2023 Approval of Proposed Provision of Related Party Funds. 89% Absence: Arief Budimanta
(Permission)
22 31 August 2023 Approval of Proposed Provision of Related Party Funds. 100%
23 14 September 2023 • Approval of LTI Proposal. 100%
• Approval of Proposed Provision of Related Party Funds.
• Approval of Proposed Provision of Related Party Funds
24 21 September 2023 Approval of the Proposal to Extend the Period of Fulfillment of OJK Follow- 100%
Up Commitments.
25 26 October 2023 • Approval of the proposed 2023 Recovery Plan Update. 100%
• Review of Consolidated Financial Statements as of 30 September 2023.
580 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF COMMISSIONERS
Board of Commissioners Meetings Agenda and Attendance
No. Date Meeting Agenda Quorum Reasons for Absence
26. 16 November 2023 • Approval of the Proposed RKAP Year 2024 and RBB Year 2024-2026. 91% Absence: Heru Kristiyana
• Approval of the proposed Sustainable Finance Action Plan (RAKB) (Permission)
Year 2024-2028.
• Approval of the Proposed Provision of Related Party Funds.
27. 23 November 2023 Approval of the Proposed Dismissal and Appointment of Group Head 100%
Corporate Secretary.
28. 13 December 2023 • Approval of the Proposed Representatives of the Company as Members 91% Absence: Nawal Nely
of the Board of Commissioners and Directors of Subsidiary Companies. (Permission)
• Approval of the Key Performance Indicator (KPI) of the Board of Directors
Collegial and Individual in 2023
29. 21 Desember 2023 • Approval of the Proposal for the Second Extension of the Period of 82% Absence: Loeke Larasati
Fulfillment of FSA Follow-up Commitments. Agoestina (Permission),
• Approval of the Annual Audit Plan (AAP) Proposal and SKAI Budget Nawal Nely (Permission)
Allocation for 2024.
Joint Meetings
Pursuant to POJK No. 33/2014, the Board of Commissioners shall conduct joint meeting with the Board of Directors
periodically at least once in every 4 (four) months. In 2023, the Board of Commissioners and Board of Directors joint
meetings were held 12 (twelve) times with the attendance as follows:
Joint Meeting of the Board of Commissioner and the Board of Directors
No. Date Meeting Agenda Kuorum Reasons for Absence
1. 24 January 2023 2022 Financial Performance 100%
2. 23 February 2023 January 2023 Financial Performance 80% Absence: Muliadi Rahardja (Permission)
3. 16 March 2023 February 2023 Financial Performance 78% Absence: Rionald Silaban (Permission), Faried Utomo (Permission)
4. 18 April 2023 March 2023 Financial Performance 100%
5. 25 May 2023 April 2023 Financial Performance 100%
6. 13 June 2023 May 2023 Financial Performance 100%
7. 20 July 2023 June 2023 Financial Performance 100%
8. 24 August 2023 July 2023 Financial Performance 100%
9. 27 September 2023 August 2023 Financial Performance 100%
10. 26 October 2023 September 2023 Financial Performance 100%
11. 22 November 2023 October 2023 Financial Performance 100%
12. 21 December 2023 November 2023 Financial Performance 73% Absence: Loeke Larasati Agoestina (Permission),
Nawal Nely (Permission), Zainudin Amali (Permission)
Frequency and Attendance of the Board of Commissioners Meetings
BOC Meetings Joint Meetings of BOC & BOD
Name Position
Total Meetings Attendance (%) Total Meetings Attendance (%)
Muhamad Chatib Basri President Commissioner/ 29 29 100 12 12 100
Independent
Andrinof A. Chaniago Vice President Commissioner/ 29 29 100 12 12 100
Independent
Boedi Armanto*) Independent Commissioner 9 9 100 2 2 100
Loeke Larasati Agoestina Independent Commissioner 29 27 93 12 12 100
Muliadi Rahardja Independent Commissioner 29 29 100 12 11 92
Heru Kristiyana**) Independent Commissioner 8 7 88 5 5 100
Zainudin Amali**) Independent Commissioner 4 4 100 2 2 100
Rionald Silaban Commissioner 29 28 97 12 11 92
Arif Budimanta Commissioner 29 28 97 12 12 100
Nawal Nely Commissioner 29 24 83 12 11 92
Faried Utomo Commissioner 29 27 93 12 11 92
Muhammad Yusuf Ateh Commissioner 29 27 93 12 12 100
*) Ended his tenure effective as of the Annual GMS dated 14 March 2023.
**) Appointed as Independent Commissioner at the Annual GMS dated 14 March 2023.
ANNUAL REPORT 2023 581
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF COMMISSIONERS
IMPLEMENTATION OF DUTIES No. OJK Kementerian BUMN
AND RESPONSIBILITIES OF THE 2. Letter No. KOM/094/2023
dated 18 August 2023
Letter No. KOM/009/2023 dated
31 January 2023 concerning
BOARD OF COMMISSIONERS concerning Bank Business Plan Response to the Performance
Supervision Report 2023 – 2025 Report and Realization of Key
of PT Bank Mandiri (Persero) Performance Indicators (KPI) of
Frequency and Procedures of advice Tbk Semester I of 2023. PT Bank Mandiri (Persero) Tbk
to the Board of Directors Year 2022.
The advisory from the Board of Commissioners to the Letter No. KOM/053/2023
dated 28 April 2023 concerning
Board of Directors is carried out both formally through
Response to Per for mance
the meetings and informally in non-meetings. The formal Report and Realization of Key
meetings consisted of 3 (three) types, which are: Performance Indicators (KPI) of
PT Bank Mandiri (Persero) Tbk until
1. The meetings of Supporting Committee of the Board Quarter I/2023.
of Commissioners, consisting of the Audit Committee Letter No. KOM/085/2023
Meetings, Risk Oversight Committee Meetings, dated 31 July 2023 concerning
Integrated Governance Committee Meetings and Response to Per for mance
Report and Realization of Key
Remuneration and Nomination Committee Meetings. Performance Indicators (KPI) of
2. Meeting of the Board of Commissioners (RAKOM), PT Bank Mandiri (Persero) Tbk until
Quarter II/2023
which is an internal meeting of the Board of
Letter No. KOM/129/2023 dated
Commissioners and/or by inviting the Director of the 30 October 2023 concerning
related field. Response to Per for mance
3. Meeting of the Board of Commissioners with the Board Report and Realization of Key
Performance Indicators (KPI) of
of Directors (RAKOMDIR), namely the Joint Meeting of PT Bank Mandiri (Persero) Tbk until
the Board of Commissioners and the Board of Directors. Quarter III/2023.
Board of Commissioners Supervisory on the
Implementation of Corporate Strategy Report on supervision of the implementation of the
Pursuant to OJK Regulation No. 5/POJK.03/2016 concerning Bank’s Business Plan submitted to OJK and Responses
the Bank Business Plans, the Board of Commissioners shall to the Achievement of the Bank’s Performance and KPI
carry out supervision on the implementation of the Bank submitted to the Ministry of SOEs includes reports on:
Business Plan that includes policies and management 1. Assessment of the Board of Commissioners regarding
strategies. The results of the supervision are set forth in the the implementation of the Bank Mandiri Business
Supervision Report on the Implementation of the Bank’s Plan in the form of evaluating both quantitative and
Business Plan which is submitted to the Financial Services qualitative aspects of the realization of the Business
Authority every half year. Plan.
2. The Board of Commissioners’ assessment of the factors
In addition, the Board of Commissioners also submit that affect Bank Mandiri’s performance in general,
Supervision Report on Performance and KPI Achievement particularly regarding capital, profitability, risk profiles,
quarterly to the Ministry of SOEs as Dwiwarna Series A especially credit risk, market risk, and liquidity risk.
Shareholders. In 2023, the Board of Commissioners has 3. Assessment of the Board of Commissioners regarding
prepared and submitted the following Supervision Report efforts to improve the performance of Bank Mandiri, in
on the Implementation of the Bank’s Business Plan: the case that according to the assessment concerned
the performance of the Bank as referred to in point 2
No. OJK Kementerian BUMN above has decreased.
1. Letter No. KOM/019/2023 dated Letter No. KOM/009/2023 dated
19 February 2023 concerning 31 January 2023 concerning The assessment of the Board of Commissioners in points 1-3
Bank Business Plan Supervision Response to the Performance
Report 2022 – 2024 of PT Bank Report and Realization of Key was also complemented with external factors assessment
Mandiri (Persero) Tbk Second Performance Indicators (KPI) of affecting the Bank’s performance.
Semester of 2022. PT Bank Mandiri (Persero) Tbk
Year 2022.
582 PT Bank Mandiri (Persero) Tbk.
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GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF COMMISSIONERS
Board of Commissioners Duties Implementation i. Recovery Plan and Resolution Plan and its updates,
The Board of Commissioners carried out its duties, including providing approval; and
obligations and responsibilities in order to oversee the j. implementation of the Company’s Social &
policies and the management of the Company which Environmental Responsibility (CSR) Program.
are determined based on prevailing laws and regulations, 4. Conducted regular monitoring of HR planning
the Company’s Articles of Association and Work Plans (Manpower Planning) in line with the Corporate Plan,
established at the beginning of the year. RBB, as well as the tangible needs of long-term business
development, particularly in IT, Credit and Risk.
5. Conducted regular monitoring of the implementation
The duties, obligations and responsibilities are undertaken of several Corporate Actions of the Company and
through the Board of Commissioners Meetings, Joint Subsidiaries during 2023.
Meetings with the Board of Directors, or Joint Meetings 6. Conducted regular monitoring of performance
and Evaluations of supporting committees of the Board of developments and risk mitigation of Subsidiaries/ Sub-
Commissioners. The implementation of duties of the Board Subsidiaries, as well as synergy development during
of Commissioners during 2023 were as follows: 2023.
1. Supervised the policies and management carried 7. Provided direction, monitored the preparation, and
out by the Board of Directors during 2023, including gave approval, among others, to the proposed RKAP
supervision of the implementation of the Company’s in 2024, RBB in 2024-2026, RAKB in 2024-2028, and the
Work Plan and Budget (RKAP) for 2023, Bank Business initiation of the Recovery Plan in 2023.
Plan (RBB) for 2023 – 2025, Sustainable Finance Action 8. Followed the development of the Company’s
Plan (RAKB) for 2023-2027, and IT Strategic Plan. activities, provided opinions and recommendations to
2. Ensured that good governance has been implemented the Board of Directors regarding issues considered vital
effectively and sustainably. and material for the management of the Company,
3. Conducted active supervision and evaluation of at including related to the results of internal and external
least: audits during 2023.
a. followed-up of the Board of Directors on audit 9. Proposed the appointment of a Public Accountant
findings and recommendations from the (AP) and/or Public Accounting Firm (KAP) that will audit
Company’s Internal Audit Unit, External Auditor, the Consolidated Financial Statements ending on 31
supervision results of the Financial Services Authority December 2023 to the Annual GMS for Fiscal Year 2022.
and/or supervision results of other authorities and 10. Reviewed the audit conducted by KAP Tanudiredja,
institutions; Wibisana, Rintis & Rekan (PwC) on Bank Mandiri’s
b. implementation of the compliance function; Financial Statements for Fiscal Years 2022 and 2023.
c. implementation of Risk Management and 11. Reviewed the talent pool and every proposal of
Capital Management in an integrated manner prospective members of the Board of Directors and
in accordance with the characteristics and members of the Board of Commissioners that will be
complexity of the Financial Conglomerate business proposed at the GMS.
in the Company; 12. Evaluated the performance of the Board of Directors
d. the effectiveness of the implementation of the during 2023 periodically and review the achievements
Anti-Fraud Strategy (SAF) and the implementation of the KPIs of the Board of Directors and the Board of
of the code of ethics, among others, related to the Commissioners.
prevention of Fraud for all levels of the organization; 13. Reviewed and provided decisions on every proposal/
e. implementation of Anti-Money Laundering action of the Board of Directors which must obtain
Program, Prevention of Financing of Terrorism, and written approval from the Board of Commissioners
Prevention of Financing of Proliferation of Weapons based on prevailing laws and regulations and the
of Mass Destruction; Articles of Association.
f. implementation of Remuneration policy; 14. Ensured that the Board of Directors develops and
g. Information Technology (IT) strategic plan and maintains an adequate, effective, and efficient
implementation of IT governance; Internal Control System (SPI), as well as reviews
h. policies and strategic plans for risk management the effectiveness and efficiency of SPI based on
related to cybersecurity; information obtained from the Audit Committee and
Internal Audit Unit.
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BOARD OF COMMISSIONERS
15. Approved the proposal on termination and appointment of Corporate Secretary.
16. Approved the proposal of Independent Consultant to Review the Bank Mandiri Internal Audit Function/Quality
Assurance Review (QAR) Year 2023, as well as Annual Audit Plan (AAP) proposal and Budget Allocation of Internal
Audit Unit Year 2024.
17. Submitted reports on the results of supervision and recommendations for improvement on the realization of RBB
which are then submitted to OJK every semester and to the Ministry of SOEs every quarter.
18. Held 29 (twenty-nine) meetings of the Board of Commissioners both internal meetings and with the Director of related
fields to discuss certain aspects of the concern of the Board of Commissioners.
Recommendations and Decisions of the Board of Commissioners
Throughout 2023 the Board of Commissioners has provided recommendations and performed the duties and responsibilities
through the following forums:
1. Board of Commissioners Meeting
2. Joint meetings of the Committees under the Board of Commissioners
3. On site Visit of the Board of Commissioners together with Committees under the Board of Commissioners
During 2023, the Board of Commissioners issued 35 approval letters and 8 (eight) decrees, among others the approval
of funding to related parties, approval of corporate actions, as well as other approvals under the authority of the Board
of Commissioners as stipulated in the Articles of Association and prevailing regulations. Some of the agreements were
as follows.
No. Letter Date Subject
1. 24 January 2023 Approval of Proposed Standard Operating Procedures (SOP) for Social & Environmental Responsibility (TJSL)
2. 6 February 2023 Approval of Bank Mandiri's Proposed Provision of Related Party Funds
3. 28 February 2023 Approval on Independent Consultant to Review Bank Mandiri's 2023 Long Term Incentive (LTI) Proposal
4. 7 March 2023 Approval of Bank Mandiri's Recovery Plan Initiation Proposal for 2022-2023
5. 13 March 2024 Approval of Bank Mandiri's Pension Fund Benefit Proposal in 2023
6. 3 April 2023 Approval of Bank Mandiri's Proposed Operational Policy and Risk Management Policy Update
7. 18 April 2023 Submission of Review Results of Bank Mandiri's Consolidated Financial Statements and Subsidiaries for the Three-
Month Period Ended 31 March 2023
8. 18 April 2023 Approval of the Proposal of the Management of the Subsidiary Company
9. 18 April 2023 Approval of the Proposal of the Management of the Subsidiary Company
10. 15 May 2023 Approval of Bank Mandiri's Organizational Structure Alignment Proposal
11. 24 May 2023 Approval of the Proposed Extension of the Period for Fulfilling Commitments to Follow Up on OJK Findings
12. 29 May 2023 Approval of the Proposal of the Management of the Subsidiary Company
13. 29 May 2023 Approval of the Proposal of the Management of the Subsidiary Company
14. 16 June 2023 Approval of RKAP Revision Year 2023 and RBB Revision Year 2023 - 2025
15. 20 June 2023 Approval of the Proposal of the Management of the Subsidiary Company
16. 24 July 2023 Approval of the Proposed Extension of the Period for Fulfilling Commitments to Follow Up on OJK Findings
17. 24 July 2023 Approval of Bank Mandiri's Proposed Provision of Related Party Funds
18. 31 July 2023 Approval of the Proposal of the Management of the Subsidiary Company
19. 31 July 2023 Approval of the Proposal of the Management of the Subsidiary Company
20. 7 August 2023 Approval of Bank Mandiri's Proposed Provision of Related Party Funds
21. 18 August 2023 Approval of the Proposal of the Management of the Subsidiary Company
22. 6 September 2023 Approval of Bank Mandiri's Proposed Provision of Related Party Funds.
23. 22 September 2023 Approval of Bank Mandiri's Proposed Provision of Related Party Funds
24. 25 September 2023 Approval of the Proposed Extension of the Period for Fulfilling Commitments to Follow Up on OJK Findings
25. 12 October 2023 Approval of Bank Mandiri's Proposed Provision of Related Party Funds
584 PT Bank Mandiri (Persero) Tbk.
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GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF COMMISSIONERS
No. Letter Date Subject
26. 22 November 2023 Approval of the Proposed Sustainable Finance Action Plan (RAKB) for 2024 – 2028
27. 22 November 2023 Approval of Bank Mandiri's Proposed Provision of Related Party Funds
28. 28 November 2023 Approval of Dismissal and Appointment of Corporate Secretary
29. 29 November 2023 Approval of RKAP Proposal for 2024 and RBB for 2024 – 2026
30. 11 December 2023 Approval of Bank Mandiri's Treasury, Funds, and Services Policy and Credit Policy
31. 19 December 2023 Approval of the Proposal of the Management of the Subsidiary Company
32. 19 December 2023 Approval of Key Performance Indicator (KPI) Proposal for Collegial and Individual Directors in 2023
33. 21 December 2023 Approval of the Proposal of the Management of the Subsidiary Company
34. 22 December 2023 Approval of SKAI's 2024 Annual Audit Plan and Budget Allocation Proposal
35. 22 December 2023 Approval of the Proposed Extension of the Period for Fulfilling Commitments to Follow Up on OJK Findings
The Decrees issued by the Board of Commissioners during 2023 were as follows:
No. Letter Date Subject
1. 29 March 2023 Composition of Audit Committee, Risk Oversight Committee, Integrated Governance Committee, and
Remuneration and Nomination Committee of PT Bank Mandiri (Persero) Tbk.
2. 25 August 2023 Composition of Audit Committee, Risk Oversight Committee, Integrated Governance Committee, and
Remuneration and Nomination Committee of PT Bank Mandiri (Persero) Tbk.
3. 13 September 2023 Remuneration of Supporting Organs of the Board of Commissioners of PT Bank Mandiri (Persero) Tbk.
4. 12 October 2023 Remuneration & Nomination Committee Charter of PT Bank Mandiri (Persero) Tbk.
5. 12 October 2023 Integrated Governance Committee Charter of PT Bank Mandiri (Persero) Tbk.
6. 12 October 2023 Audit Committee Charter of PT Bank Mandiri (Persero) Tbk.
7. 12 October 2023 Risk Oversight Committee Charter of PT Bank Mandiri (Persero) Tbk.
8. 30 November 2023 The Board of Commissioners Charter of PT Bank Mandiri (Persero) Tbk.
RISK MANAGEMENT CERTIFICATION
As stipulated in Bank Indonesia Regulation No. 12/7/PBI/2010 on Risk Management Certification for Management
and Executives of Commercial Banks and Financial Services Authority Circular No. 28/SEOJK.03/2022 concerning Risk
Management Certification for Commercial Bank Human Resources, Bank Management (Board of Commissioners
and Board of Directors) must have a Risk Management Certificate issued by a Professional Certification Body, with the
following classification:
No. Position Level Validity
1. Commissioner Minimum Level 1 4 years
2. Independent Commissioner Minimum Level 2 4 years
3. President Director and Director of the Bank with assets >Rp10 trillion 5 2 years
In the event that the validity period of the certification has expired, a periodic Refreshment Program must be carried
out at least:
1. once every year for level 1 and 2; or
2. once every year for level 3, 4, and 5.
Therefore, Bank Mandiri’s Independent Commissioners must pass Risk Management Certification level 2 while non-
Independent Commissioners must pass Risk Management Certification level 1. The list of Board of Commissioners who
have passed risk management certification is as follows:
ANNUAL REPORT 2023 585
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BOARD OF COMMISSIONERS
Date certificate
Name Position Certificate Issuing Institution Level Fields/Areas Expired date
issued
Muhamad President Banking Profession Certification 1 Risk 11 February 2020 11 February 2024
Chatib Basri Commissioner/ Institution (LSPP) Management
Independent
Banking Profession Certification 2 Risk 21 February 2020 21 February 2024
Institution (LSPP) Management
Bara Risk Forum Refreshment Risk 26 July 2023 26 July 2024
Management
Andrinof A. Vice President Banking Profession Certification 1 Risk 8 April 2017 8 April 2021
Chaniago Commissioner/ Institution (LSPP) Management
Independent
Banking Profession Certification 2 Risk 21 April 2017 21 April 2021
Institution (LSPP) Management
Banking Profession Certification Refreshment Risk 25 September 2020 25 September
Institution (LSPP) Management 2022
BARA Risk Forum Refreshment Risk 24 June 2022 24 June 2024
Management
BARA Risk Forum Refreshment Risk 11 November 2022 11 November
Management 2024
Indonesia Banking Refreshment Risk 29 September 2023 29 September
Development Institution (LPPI) Management 2024
Loeke Larasati Independent Banking Profession Certification 1 Risk 1 November 2019 1 November
Agoestina Commissioner Institution (LSPP) Management 2023
Banking Profession Certification 2 Risk 20 April 2020 20 April 2024
Institution (LSPP) Management
BARA Risk Forum Refreshment Risk 23 March 2022 23 March 2024
Management
BARA Risk Forum Refreshment Risk 24 June 2022 24 June 2024
Management
BARA Risk Forum Refreshment Risk 26 July 2023 26 July 2024
Management
Muliadi Rahardja Independent Banking Profession Certification 1 Risk 14 June 2022 14 June 2026
Commissioner Institution (LSPP) Management
Banking Profession Certification 2 Risk 21 June 2022 21 June 2022
Institution (LSPP) Management
BARA Risk Forum Refreshment Risk 24 June 2022 24 June 2024
Management
BARA Risk Forum Refreshment Risk 26 July 2023 26 July 2024
Management
Heru Kristiyana*) Independent Banking Profession Certification 5 Risk 7 June 2022 7 June 2024
Commissioner Institution (LSPP) Management
BARA Risk Forum Refreshment Risk 24 August 2023 24 August 2025
Management
IBI – MBE UGM Refreshment Risk 5 November 2023 5 November
Management 2024
Indonesia Banking Refreshment Risk 29 November 2023 29 November
Development Institution (LPPI) Management 2024
Zainudin Amali*) Independent Indonesia Banking Training Risk 5 June 2023 5 June 2025
Commissioner Development Institute (LPPI) Management
BARA Risk Forum Refreshment Risk 24 August 2023 24 August 2025
Management
Rionald Silaban Commissioner Banking Profession Certification 1 Risk 14 November 2019 14 November
Institution (LSPP) Management 2023
BARA Risk Forum Refreshment Risk 24 August 2023 24 August 2024
Management
Faried Utomo Commissioner Banking Profession Certification 1 Risk 8 May 2020 8 May 2024
Institution (LSPP) Management
BARA Risk Forum Refreshment Risk 24 August 2023 24 August 2024
Management
586 PT Bank Mandiri (Persero) Tbk.
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GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF COMMISSIONERS
Date certificate
Name Position Certificate Issuing Institution Level Fields/Areas Expired date
issued
Arif Budimanta Commissioner Banking Profession Certification 1 Risk 13 March 2020 13 March 2025
Institution (LSPP) Management
BSMR Refreshment Risk 22 February 2023 22 February 2024
Management
Nawal Nely Commissioner Banking Profession Certification 1 Risk 21 April 2020 21 April 2024
Institution (LSPP) Management
BARA Risk Forum Refreshment Risk 24 August 2023 24 August 2025
Management
IBI - MBA UGM Refreshment Risk 5 November 2023 5 November
Management 2024
Muhammad Commissioner Banking Profession Certification 1 Risk 14 Juni 2021 14 June 2024
Yusuf Ateh Institution (LSPP) Management
BARA Risk Forum Refreshment Risk 24 August 2023 24 August 2024
Management
*) Appointed as Independent Commissioner at the Annual GMS dated 14 March 2023.
Risk Management Certificate Equalization and Alignment
SEOJK No. 28/SEOJK.03/2022 also regulates the equalization and alignment of risk management certificates for
management and executives of commercial banks by:
1. SKKNI in the field of Banking Risk Management, in accordance with the Decree of the Minister of Manpower of the
Republic of Indonesia No. 218 of 2020 concerning the Establishment of Indonesian National Work Competency
Standards (SKKNI) in the category of Financial Activities and Insurance of the Main Group of Financial Services
Activities, Non-Insurance and Pension Funds in the Field of Banking Risk Management; and
2. KKNI in the field of Banking Risk Management as Decree of Members of the Board of Commissioners of the Financial
Services Authority No. KEP-18/D.02/2021 concerning the Indonesian National Qualification Framework (KKNI) in the
Field of Banking Risk Management.
BOARD OF COMMISSIONERS PERFORMANCE ASSESSMENT
The performance of the Board of Commissioners is undertaken through self-assessment and reported to the GMS, where
the performance of the Board of Commissioners is presented through a report on the implementation of the duties to the
Shareholders. The GMS further grants the release and discharge of the total responsibility to the Board of Commissioners
and Board of Directors of the Company for the oversight and management during the Fiscal Year.
Procedures of Performance Self-Assessment of the Board of Commissioners
Defining Aspects Conduct self- Reporting the Accountability
performance
of Supervision assessment assessment of accepted /
method the Board of rejected by the
Commissioners in the
GMS
GMS
1 2 3 4
1. Risl Profile Remuneration (Tantiem)
2. Good Corporate
Governance
3. Profitability
4. Bank Capital
ANNUAL REPORT 2023 587
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF COMMISSIONERS
Board of Commissioners’ Performance Assessment Criteria and Results
The Board of Commissioners’ performance assessment is measured by the achievement of Key Performance Indicators
(KPIs) that have been prepared at the beginning of the year, which include aspects of Planning, Supervision and Advice,
Reporting, and Business Dynamics. The following are the achievements of the Board of Commissioners’ KPI in 2023:
Output Output
No Aspects and Parameters Period Output Unit Weight Value Achievement
Plan Realization
I. Planning Aspects
Preparing Work Plan and Budget and KPI Annual Document 10 1 1 10 100%
2022 of the Board of Commissioners
Sub Total I 10 10 100%
II. Supervisory and Advisory Aspects
1 Provide feedback/recommendations to
Shareholders on:
a. Company Work Plan and Budget Annual Letter 5 1 1 5 100%
b. Annual Report Annual Letter 5 1 1 5 100%
c. Quarterly Performance Analysis Quarter Letter 5 3 3 5 100%
d. Bank Business Plan Year Letter 5 1 1 5 100%
2 Provide approval and advice to the Board Year Letter/ 10 10 30 11 110%
of Directors in accordance with the field of Minutes
duty of the Board of Commissioners
3 Board of Commissioners Meeting
a. Number of Meetings Monthly Time 12 12 41 13,2 110%
b. Meeting Attendance Monthly % 5 100 96 4,8 96%
c. Meeting Minutes Resolution Monthly Minutes 5 12 41 5,5 110%
4 Board of Commissioners Working Visit Year Visit 8 2 6 8,8 110%
Sub Total II 60 63,3 106%
III. Reporting Aspects
1 Annual Board of Commissioners Supervisory Annual Report 10 1 1 10 100%
Report
Sub Total III 10 10 100%
IV. Dynamic Aspects
1 External Auditor Proposal to Shareholders Annual Letter 5 1 1 5 100%
2 Competency Improvement through Annual Time 10 2 5 11 110%
seminars, workshops, etc.
3 GCG assessment results of the Board Annual Category 5 Good Excellent 5 110%
of Commissioners (self-assessment/
Independent Consultant)
Sub Total IV 20 21 105%
Grand Total 100 104,3 104%
Assessors
The Board of Commissioners carried out self-assessment to its performance in 2023.
PERFORMANCE ASSESSMENT OF THE COMMITTEES UNDER THE
BOARD OF COMMISSIONERS AND ASSESSMENT BASIS
Pursuant to POJK No. 55/POJK.04/2015 on the Establishment and Audit Committees Charter, POJK No. 34/POJK.04/2014
of 2014 on Nomination and Remuneration Committee of Issuers or Public Companies, POJK No. 18/POJK.03/2014 on
the Implementation of Integrated Governance for Financial Conglomerates, POJK No. 17/2023 on the Governance
Implementation for Commercial Banks, as well as SOE Minister Regulation No. PER-2/MBU/03/2023 on Guidelines of
Governance and Significant Corporate Activities of State-Owned Enterprises, in carrying out its duties, the Board of
Commissioners receives assistance from committees directly responsible to the Board of Commissioners. These committees
execute their duties and responsibilities in accordance with the Committee Charter.
588 PT Bank Mandiri (Persero) Tbk.
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GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF COMMISSIONERS
In implementing its oversight functions, the Bank’s Board preparation of nomination process policies, criteria, and
of Commissioners has established 4 (four) committees: qualifications for prospective members of the Board of
1. Audit Committee Commissioners and Directors in line with the Company’s
2. Remuneration and Nomination Committee strategic plan. Apart from identifying qualified candidates
3. Risk Oversight Committee for the Board of Commissioners, the Remuneration and
4. Integrated Governance Committee Nomination Committee assists the Board of Commissioners
in obtaining and analyzing data on prospective Board of
The Board of Commissioners periodically (annually) Directors candidates from the talent pool of executives
evaluates the effectiveness of the committee’s one level below the Board of Directors.
performance under the Board of Commissioners. Overall,
based on the work programs outlined in the Work Plans In addition to the nomination system, the Remuneration
of each Committee in 2023, the Board of Commissioners and Nomination Committee has also assisted the
concludes that the four Committees have effectively Board of Commissioners in proposing an appropriate
executed their mandates. Furthermore, the Board of remuneration system for the Board of Directors and Board
Commissioners has accepted and incorporated each of Commissioners of the Bank in the form of a payroll/
committee’s recommendation in the decision-making honorarium system, facilities/benefits, and tantiem for 2023.
process on proposals put forth by the Board of Directors.
Regarding communication, the four Committees The details information on the Remuneration and
have established effective and robust channels of Nomination Committee activities is presented in the sub-
communication throughout 2023 in order to discuss on chapter of Remuneration and Nomination Committee in
matters pertaining to Bank Mandiri and the advancement the Corporate Governance Chapter of this Annual Report.
of subsequent settlements initiated by the Board of
Directors. Risk Oversight Committee
In 2023, The Risk Oversight Committee has provided input
Audit Committee to the Board of Commissioners regarding the evaluation
In 2023, the Audit Committee has provided the Board of of risk management conducted by the Board of Directors.
Commissioners with effective support in carrying out its The Risk Oversight Committee held 25 meetings.
oversight duties, which encompass internal and external
audit functions, corporate governance implementation, The details information on the Risk Oversight Committee
and adherence to prevailing laws and regulations. The activities is presented in the sub-chapter of Risk Oversight
Audit Committee has held 28 meetings while carrying Committee in the Corporate Governance Chapter of
out its functions. this Annual Report.
The details information on the Audit Committee activities Integrated Governance Committee
is presented in the sub-chapter of Audit Committee in the In 2023, the Integrated Governance Committee has
Corporate Governance Chapter of this Annual Report. convened 6 (six) meetings. The meeting results, include
reviews, analysis as well as recommendations and agreed
Remuneration and Nomination Committee decisions, have been stated in the meeting minutes and
Through 12 meetings in 2023, the Remuneration and well documented.
Nomination Committee has provided the Board of
Commissioners with recommendations/proposals for The details information on the Integrated Governance
candidates who meet the requirements as Members of Committee activities is presented in the sub-chapter of
the Board of Commissioners and Directors of the Bank Integrated Governance Committee in the Corporate
for submission to the GMS. The Committee obtained Governance Chapter of this Annual Report.
the proposal through a series of processes, included the
ANNUAL REPORT 2023 589
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
ORGAN AND COMMITTEES UNDER
THE BOARD OF COMMISSIONERS
In its supervisory functions, the Board of Commissioners is assisted
by the Secretary to the Board of Commissioners and Committees.
The Committees under the Board of Commissioners consist of the
Audit Committee, Risk Oversight Committee, Remuneration and
Nomination Committee, Risk Oversight Committee and other
committees if required by taking into account the company’s
capabilities.
590 PT Bank Mandiri (Persero) Tbk.
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GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
SECRETARY TO THE BOARD OF
COMMISSIONERS
The Bank’s Board of Commissioners has a Secretary to the Board of
Commissioners appointed from external party, who is appointed
and terminated by and responsible to the Board of Commissioners.
Secretary to the Board of Commissioners of Bank Mandiri has the duty to carry out the secretarial duties of the Board
of Commissioners. Based on SOE Minister Regulation No. PER-3/MBU/03/2023 on Organs and Human Resources of
State-Owned Enterprises, the Board of Commissioners shall establish a Board of Commissioners Secretariat led by the
Secretary to the Board of Commissioners whose duty is to assist in the efficient execution of administrative activities in
the implementation of duties and responsibilities of the Board of Commissioners.
Duties and Responsibilities
Based on the Decree of the Board of Commissioners No. KEP. KOM/008/2023 concerning the Board of Commissioners
Charter, the Secretary to the Board of Commissioners has the following duties and responsibilities:
1. Prepare meetings, including briefing sheets for the Board of Commissioners;
2. Develop minutes of meetings of the Board of Commissioners in line with the Articles of Association;
3. Administer the Board of Commissioners’ documents, both incoming letters, outgoing letters, minutes of meetings
and other documents;
4. Prepare the draft work plan and budget for the Board of Commissioners;
5. 5. Prepare draft reports of the Board of Commissioners; and
6. 6. Carry out other duties of the Board of Commissioners.
In addition to carrying out the duties as referred to above, the secretary to the Board of Commissioners as the head of
the Secretariat of the Board of Commissioners carries out other duties, such as:
1. Ensure that the Board of Commissioners complies with laws and regulations and applies the principles of good
corporate governance;
2. Provide information required by the Board of Commissioners periodically and/or at any time if requested;
3. Coordinate committee members, if necessary, in order to expedite the duties of the Board of Commissioners; and
4. As a liaison officer of the Board of Commissioners with other parties.
ANNUAL REPORT 2023 591
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
SECRETARY TO THE BOARD OF COMMISSIONERS
Profile of Secretary to the Board of Commissioners
The Secretary to the Board of Commissioners is currently held by M. Syaiful Anam who was appointed based on the
Decree of the Board of Commissioners No. KEP. KOM/004/2022 dated 21 October 2022.
Educational Background
• Master of Management (Finance) Melbourne University (2021)
• Bachelor of Accounting, University of Indonesia (2010)
• Diploma in Accounting, State College of Accountancy (2005)
Professional Background
• Head of Personnel Ministry of SOEs (March 2022 – present)
• Coordinator on Energy, Oil and Gas Fronts Ministry of SOEs
(September 2021-March 2022)
• Member of Audit Committee of PT Angkasa Pura I (October 2021-
January 2022)
• Member of Nomination and Remuneration Committee of
PT Angkasa Pura II (January 2022-September 2022)
• Acting Head of Mining, Strategic Industries and Media Ministry of SOEs
(January 2019-September 2019)
• Head of Agro and Pharmaceutical Industry Business Sub-Division Ministry
of SOEs (July 2017-January 2019)
• Head of Construction Business Sub-division and Advice and Infrastructure
of Transportation Ministry of SOEs (October 2015-July 2017)
M. Syaiful Anam • Secretary to the Supervisory Board of Perum BULOG (July 2019-
Secretary to the Board of Commissioners September 2019)
Age: 39 Years old • Secretary to the Board of Commissioners of PT Pelindo II (Persero)
Citizenship: Indonesian
(March 2017-July 2019)
• Secretary to the Board of Commissioners of PT Pelindo III (Persero)
(March 2014-March 2017)
• Secretary to the Board of Commissioners/Supervisory Board of
PT Askes (Persero)/BPJS Health (July 2012-March 2014)
Competency Development
The following are competency development participated by the Secretary to the Board of Commissioners during 2023:
No. Activity Organizer Tanggal
1. Mandiri Investment Forum 2023 Bank Mandiri 1 February 2023
2. Sharing Session: Cyber Attack Bank Mandiri 8 June 2023
3. Refreshment Program: Cyber Security BARa Risk Forum 26 July 2023
4. BOC Retreat: Economy Outlook 2024 & m-DNA Bank Mandiri 15 December 2023
592 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
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GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
SECRETARY TO THE BOARD OF COMMISSIONERS
Activities of Secretary to the 5. Administered correspondence between the Board
Board of Commissioners of Commissioners and Committees under the Board
The Secretary to the Board of Commissioners is supported by of Commissioners, including drafted the Board of
the Staff and the Secretariat of the Board of Commissioners. Commissioners’ approval on matters proposed by
The following were work programs and realization in 2023: the Board of Directors for approval by the Board of
1. Prepared meeting materials, minutes of meetings, Commissioners, including the proposal for the Provision
and administer in an orderly manner the Board of of Related Party Funds, the proposal for Corporate
Commissioners’ Meetings, Meetings of Committees Action, the proposal for the Public Accounting Firm
under the Board of Commissioners, and Joint Meetings. for audit for the 2023 financial year, the proposal for
2. Provided input and information to the Board of the management of Bank Mandiri and Subsidiaries,
Commissioners on matters of concern to the Board the proposal for RKAP for 2024 and RBB for 2024-2026,
of Commissioners, including policies and strategies of RKAB proposal for 2024-2028, proposed Recovery Plan
the Board of Directors in order to achieve strategic update for 2023, and other actions of the Board of
objectives in the 2023 RKAP, the implementation of risk Directors that must obtain written approval from the
management, IT governance, cybersecurity, digital Board of Commissioners as stipulated in the Articles
initiative development, GCG implementation, ESG, of Association and applicable laws and regulations.
HR development, audit findings and follow-up, Internal 6. Coordinated the participation of the Board of
Control System, and Integrated Governance. Commissioners and Committees under the Board of
3. Cooperated with Co wtmmittees under the Board of Commissioners in training/ seminars/other competency
Commissioners in fulfilling the obligations of the Board development activities in accordance with the
of Commissioners, including reports from the Board of supervisory area of each Commissioner/Committee.
Commissioners to the Regulator. 7. Cooperated with the Corporate Secretary to prepare
4. Coordinated the implementation of the Working Visit of a new Commissioner orientation program.
the Board of Commissioners and Committees under the 8. Carried out other duties to support the efficiency
Board of Commissioners, including preparing Reports of supervisory and advisory duties by the Board of
on the Results of Visits. Commissioners.
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The Audit Committee has the duty and responsibility to providing
opinions to the Board of Commissioners regarding reports and/
or other matters submitted by the Board of Directors, as well as
identifying matters that require the attention of the Board of
Commissioners in the areas of Financial Statements, Internal Control,
and Compliance.
Legal Basis Audit Committee Structure, Membership and Profile
The establishment of the Audit Committee refers to: The structure and membership of the Audit Committee
are as follows:
1. SOE Minister Regulation No. PER-2/MBU/03/2023 on 1. The Audit Committee of the Company consists of at
Guidelines for Governance and Significant Corporate least 3 (three) members that are from the Independent
Activities of State-Owned Enterprises; Commissioners and Independent Parties.
2. SOE Minister Regulation No. PER-3/MBU/03/2023 2. The composition of membership of the Audit Committee
on Organs and Human Resources of State-Owned is at least 1 (one) Independent Commissioner as
Enterprises. Chairman and concurrently a member, 1 (one)
3. POJK No. 55/POJK.04/2015 on the Establishment and Independent Party who has expertise in finance or
Implementation Guidelines for the Audit Committee. accounting, and 1 (one) Independent Party who has
4. POJK No. 17 of 2023 on Governance Practices for expertise in the field of law or banking.
Commercial Banks. 3. The Chairman of Audit Committee can only hold
5. Bank Mandiri Articles of Association and its concurrent positions as chairman at most in 1 (one)
amendments. another committee.
6. Board of Commissioners Decree No. KEP.KOM/002/2023
dated 25 August 2023 on the Membership As of 31 December 2023, the composition of the Audit
Composition of the Audit Committee, Risk Oversight Committee’s membership appointed based on the
Committee, Integrated Governance Committee and Decree of the Board of Directors No. KEP.DIR/033/2023
Remuneration and Nomination Committee of PT Bank dated 12 September 2023 regarding the Determination
Mandiri (Persero) Tbk. of Audit Committee Membership, is as follows:
7. Decree of the Board of Directors No. KEP.DIR/033/2023
dated 12 September 2023 on the Determination of
the Membership of the Audit Committee of PT Bank
Mandiri (Persero) Tbk.
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Audit Committee Composition as of 31 December 2023
Name Position in the Committee Position in the Company Period
Heru Kristiyana*) Chairman and Member Independent Commissioner 2023 - 2027
M. Chatib Basri Member President Commissioner/Independent 2020 - 2024
Andrinof A. Chaniago Member Vice President Commissioner/Independent 2020 - 2024
Loeke Larasati Agoestina Member Independent Commissioner 2020 - 2024
Muliadi Rahardja Member Independent Commissioner 2022 - 2026
Rasyid Darajat Member Independent Party 2021 - 2026
Rubi Pertama Member Independent Party 2021 - 2026
*) Diangkat sebagai Komisaris Independen pada RUPS Tahunan tanggal 14 Maret 2023.
Audit Committee Profile
The profile of the Audit Committee members as members of the Board of Commissioners can be viewed in Chapter 3
Profile of the Board of Commissioners in this Annual Report.
The following are profile of the Audit Committee members as non-Commissioner Independent Parties.
Period of Assignment
2 August 2021 – present
Educational Background
• Master of Management, BINUS Business School (2022)
• Bachelor’s Degree in Civil Engineering, Institute of Technology Bandung
(1987)
Legal Basis of Appointment
• Appointed as member of the Audit Committee as of 2 August 2021
pursuant to the Board of Directors Decree No. KEP.DIR/036/202.
Professional Background
• Chief Auditor IT of PT Bank Mandiri (Persero) Tbk. (2015 - 2020)
• Chief Information Officer (CIO) of PT Indika Energy Tbk (2009 - 2014)
• Chief Information Officer (CIO) of Reconstruction and Rehabilitation
Agency (BRR) Aceh-Nias (2005-2009)
• Chief Operating Officer (COO) of PT MVCommerce Indonesia (2002 -
Rasyid Darajat
Member of Audit Committee, 2005)
Independent Party • Director/President Director of PT IndoExchange Tbk (1996 - 2001)
Age: 60 Years old • Konsultan SGV-Utomo/Andersen Consulting (1989 - 1996)
Domicile: South Tangerang
Citizenship: Indonesia
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Period of Assignment
1 October 2021 – present
Educational Background
Bachelor Degree in Civil Engineering, Institute of Technology Bandung
(1987)
Legal Basis of Appointment
Appointed as member of the Audit Committee as of 1 October 2021
pursuant to the Board of Directors Decree No. KEP.DIR/053/2021.
Professional Background
• Member of Risk Oversight Committee of Indonesia Eximbank (2020 –
September 2021)
• Member of Audit Committee and Industrial Risk Oversight Committee
of Bank of Korea Indonesia (2019 – 2020)
• Risk Management Advisor of Indonesia Eximbank (2019)
• Risk Management Unit Manager of JPMorgan Chase Bank, N.A (2013
– 2018)
Rubi Pertama • Compliance Manager of JPMorgan Chase Bank, N.A (2010 – 2013)
Member of Audit Committee, • Head of Risk Management Bank UOB Indonesia (2008)
Independent Party
Age: 60 Years old • Head of Audit & Risk Management PT CIMB Niaga (1990 – 2007)
Domicile: Jakarta
Citizenship: Indonesia
Audit Committee Charter 1. Financial Statements
In carrying out its duties, the Audit Committee is guided a. Monitoring and reviewing:
by the Audit Committee Charter, which was last updated i) Credibility and objectivity of the Company’s
on 12 October 2023 based on the Decree of the Board financial statements and information to be
of Commissioners No. KEP.KOM/005/2023 concerning the issued to external parties and regulatory
Audit Committee Charter and the Audit Committee Code institutions, including follow-up of complaints
of Conduct of PT Bank Mandiri (Persero) Tbk. and/or notes of impropriety against the reports
during the Audit Committee review period.
The Audit Committee Charter includes: ii) Audit Reports related to the Company’s
1. General Purpose Financial Statements.
2. Basic Regulations iii) The Company’s Work Plan and Budget as well
3. Duties, Responsibilities and Authority as the Company’s Long-Term Plan.
4. Composition, Structure, Membership Requirements iv) Complaints relating to the accounting and
and Tenure financial reporting process of the Company.
5. Meetings v) The financial reporting process audited by the
6. Reports and Recommendations External Auditor.
7. Handling of Complaints/Reporting Regarding Alleged b. Ensure of a satisfactory evaluation procedure for
Violations on Financial Reporting all information released by the Company.
8. Closing c. Conducting periodic meetings with relevant
work units and Auditors (Internal and External) to
Duties and Responsibilities of the Audit Committee request additional information and clarification in
Duties and responsibilities of the Audit Committee are accounting and finance.
regulated in the Audit Committee Charter as follows:
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d. Monitoring and evaluating the appropriateness iii) Request assistance from the Internal Audit Unit
of the implementation of financial policies of the to conduct special audits/investigations if there
Company and Financial Services Institutions (FSIs) are audit findings and/or information relating
within the Financial Conglomeration. to violations of prevailing laws and regulations
e. Provide recommendations to the Board of and provide input deemed necessary in the
Commissioners on matters that support the implementation of the audit.
effectiveness and accuracy of the financial iv) Ensure that the Inter nal Audit Unit
reporting process of the Company and FSIs within communicates with the Board of Directors,
the Financial Conglomeration. Board of Commissioners, External Auditors,
and Regulators.
2. Internal Control v) Provide recommendations to the Board of
a. Internal Control Process and System Commissioners regarding:
i) Monitoring and reviewing: »» Appointment and dismissal of the Head of
»» The Company’s standardized internal the Company’s Internal Audit Unit proposed
control system in accordance with by the Board of Directors.
applicable best practices. »» Audit Plan, Scope, and Budget of the
»» Audit reports of the Internal Audit Unit and Internal Audit Unit.
External Auditors that audit the Company »» Provision of annual remuneration for the
to ensure that internal control has been Internal Audit Unit as a whole and as a
properly implemented. performance awards.
»» Implementation of the Board of Directors’ »» Corrective actions to address control
follow-up on the findings of the Internal weaknesses, fraud, compliance issues with
Audit Unit, public accountants and the policies and laws and regulations or other
results of regulatory supervision. issues identified and reported by the Internal
»» The adequacy of internal control in the Audit Unit.
Financial Services Institutions within the »» Improvement of the management control
Financial Conglomerate. system and its implementation.
b. Internal Audit vi) Conduct communication/meetings with the
i) To monitor, review and assess: Internal Audit Unit (periodically or as needed)
»» Audit Plan, Scope and Budget of the to discuss matters including the following:
Internal Audit Unit. »» Realization of the Annual Audit Plan and
»» Implementation of internal audit activities Budget of the Internal Audit Unit.
and results as well as the effectiveness of »» Significant audit findings and no further
internal audit implementation. Internal Audit recommendations.
»» Performance of the Internal Audit Unit. »» Other matters that require clarification or
»» Audit Result Reports, particularly significant explanation.
findings and ensuring the Board of Directors c. External Audit
takes the necessary corrective actions i) Monitoring, reviewing, and assessing the
quickly to address control weaknesses, effectiveness of audit implementation by AP
fraud, compliance issues with policies, laws and/or KAP.
and regulations, or other issues identified ii) Ensure the objectivity and independence of
and reported by the Internal Audit Unit. AP, KAP, and KAP insiders.
»» Suitability of the implementation of the iii) Provide recommendations on:
Internal Audit policies of the Company »» Appointment of Public Accountant (AP) and
and FSIs in the Financial Conglomeration. Public Accounting Firm (KAP) that will audit
»» Implementation of other Internal Audit the Company’s financial statements to the
Unit functions in accordance with the Board of Commissioners to be submitted
provisions of laws and regulations, articles to the General Meeting of Shareholders
of association, and/or decisions of the GMS/ (GMS). In preparing the recommendation,
Minister of SOEs. the Audit Committee may consider:
ii) Ensure that the Internal Audit Unit works
objectively, independently, and upholds
integrity in carrying out its duties.
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»» Independence of AP, KAP, and KAP human vi) Communicating periodically with KAP who is
resources; auditing Bank Mandiri to discuss matters that
»» Audit scope; need to be communicated, including the
»» Audit service fees; following:
»» Expertise and experience of AP, KAP, and »» Progress of inspection implementation.
Audit Team from KAP; »» Important findings.
»» Audit methodologies, techniques, and tools »» Changes in accounting and financial
used by KAP; regulations/rules from authorized institutions.
»» he benefits of new perspectives that will be »» Adjustments made based on the
obtained through the replacement of AP, examination results.
KAP, and Audit Team from KAP; »» Constraints/obstacles encountered in the
»» Potential risks of using audit services by the implementation of the audit.
same KAP consecutively for a long period vii) Reviewing and monitoring:
of time; and »» All significant findings from the examination
»» T h e re s u l t o f e v a l u a t i o n o n t h e results of the External Auditor and other
implementation of audit services on annual auditing institutions.
historical financial information by AP and »» The auditee’s follow-up to the results of the
KAP in the previous period, if any. audit conducted by the external auditor.
In the event that the AP and/or KAP that viii) Providing an independent opinion in the event
has been decided by the GMS cannot of a difference of opinion between the Board
complete the audit services on annual of Directors and the AP and/or KAP on the
historical financial information during services provided.
the professional assignment period, the ix) Specifically for the procurement of non-audit
appointment of a replacement of AP and/ services that will invite KAP who is auditing
or KAP shall be carried out by the Board of the Company’s financial statements in the
Commissioners after obtaining approval current year and its affiliates, and based on
from the GMS by taking into account the Management’s review there is no conflict of
recommendations of the Audit Committee. interest, Management must submit a proposal
»» Termination of AP and KAP. for approval to the Audit Committee regarding
iv) Review and ensure that: the partners invited to the procurement of
»» Bank Mandiri has a standardized procedure consulting services.
and is in accordance with the prevailing 3. Compliance
rules/regulations in the implementation of Monitoring and reviewing:
KAP selection. a. The Company’s compliance with laws and
»» The process of KAP selection is in regulations, both internal and external, relating
accordance with standardized procedures. to the Company’s business activities.
v) he Audit Committee evaluated the b. Audit reports related to the Company’s compliance
implementation of audit services on annual with internal and external regulations issued by the
historical financial information by AP and/or Internal and External Audit Unit.
KAP. The evaluation is conducted through: c. Suitability of audit implementation by the Public
»» Compliance of audit implementation Accounting Firm with applicable audit standards.
by AP and/or KAP with applicable audit d. Conformity of financial statements with applicable
standards. accounting standards.
»» Adequacy of field work time. e. Potential conflict of interest of the Company.
»» Assessment of the scope of services
provided and the adequacy of the audit.
»» Recommendations for improvement
provided by the AP and/or KAP.
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4. Conducting periodic meetings with relevant work units Audit Committee Reporting
to discuss matters within the scope of its supervision. The Audit Committee is required to prepare periodic
5. Prepare the Audit Committee Charter and review it reports to the Board of Commissioners regarding the
as needed at least every 2 (two) years. activities of the Audit Committee, at least once in 3 (three)
months. The Audit Committee is also required to submit a
Audit Committee Authority report to the Board of Commissioners on each assignment
The Audit Committee has the authority to: and or for each identified problem requiring the attention
1. Communicate directly with employees, including of the Board of Commissioners.
the Board of Directors, parties that implement the
internal audit function, risk management, and other The Audit Committee also prepares audit evaluation
parties at the Public Accountant Firm that audits the results on the annual historical financial information by
Company for information, clarification and requests the External Auditors at the latest 6 (six) month after the
for documents and reports needed. fiscal year ends or at any time if necessary.
2. Access all relevant information about the Company
related to the implementation of its duties and Audit Committee Qualifications and
functions, including records or information about Professional Background
employees, funds, assets, and other resources The Audit Committee membership requirements are as
belonging to the Company. follows:
3. Obtaining reports on the audit results of the Internal 1. General Requirements
Auditor and External Auditor, as well as other a. Having integrity, character and good morals.
supervisory/auditors. b. Does not have personal interests/relationships that
4. Assign the Internal Auditor and/or External Auditor can cause conflict of interest against the Company.
to conduct a special audit/investigation, if there is a 2. Competence Requirements
strong suspicion of fraud, violation of law and violation a. Have sufficient expertise, ability, knowledge and
of prevailing laws and regulations. experience related to duties and responsibilities.
5. Obtain input and/or advice from external of the b. Must understand financial statements, company
Company relating to its duties. business especially related to the company services
6. Involve independent parties from external of the or business, audit process, and risk management.
Committee members as necessary to assist in the c. Able to work together and have the ability to
performance of its duties (if required). communicate well and effectively and are willing
7. Perform other authorities granted by the Board of to provide sufficient time to carry out duties.
Commissioners. d. Have adequate knowledge of the Company’s
Articles of Association, laws and regulations in the
Audit Committee Tenure banking sector, Capital Market, SOEs and other
The tenure of members of the Audit Committee as relevant laws and regulations.
members of the Board of Commissioners must not be e. Willing to increase competence continuously
longer than the tenure of the Board of Commissioners as through education and training.
stipulated in the Articles of Association and can be re-
elected for the next 1 (one) period. Whereas the tenure
of the Audit Committee members from Non-Commissioner
Independent Parties is the latest 3 (three) years and can
be extended 1 (one) time during 2 (two) years of tenure
by not eliminating the rights of the Board of Commissioners
to terminate at any time.
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The qualifications and professional experience of the Chairman and Members of the Audit Committee are as follows.
Audit Committee Qualifications and Professional Background
Name Position Period Education Professional Background
Heru Kristiyana Chairman and 21 August - 31 • Bachelor in Law Professional background in banking
Member December 2023 • Master in Management oversight.
M. Chatib Basri Member 1 January – 31 • Bachelor Degree in Economics Professional background in finance and
December 2023 • Master of Business Administration in corporate oversight.
Economic Development
• Ph. D in Economics
Andrinof A. Member 1 January – 31 • Bachelor Degree in Social and Political Professional background in banking and
Chaniago December 2023 Science corporate oversight.
• Master Degree in Public Planning and
Policies
Loeke Larasati Member 1 January – 31 • Bachelor of Law Professional background in in legal and
Agoestina December 2023 • Master Degree in Management banking.
Muliadi Rahardja Member 10 March – 31 • Bachelor of Accounting Professional background in banking and
December 2023 • •Master of Business Administration in corporate oversight
Finance
Rasyid Darajat Member 1 January – 31 • Bachelor Degree in Civil Engineering Professional background in banking,
December 2023 • Master in Management auditing, and IT
Rubi Pertama Member 1 January – 31 Bachelor Degree in Industrial Engineering Professional background in banking,
December 2023 auditing, and risk management
Independence of Audit Committee
All members of the Audit Committee from independent parties have no relationship in financial, management, shareholders
and/or family relations with the Board of Commissioners, the Board of Directors and/or Controlling Shareholders or
relationships with the Bank, which can affect their ability to perform independently.
M. Andrinof
Heru Loeke Larasati Muliadi Rasyid Rubi
Independence Aspects Chatib A.
Kristiyana Agoestina Rahardja Darajat Pertama
Basri Chaniago
Does not have financial relations with the Board √ √ √ √ √ √ √
of Commissioners and Directors
Does not have management relations in the √ √ √ √ √ √ √
company, subsidiaries, or affiliates
Does not have shareholding relations in the √ √ √ √ √ √ √
company
Does not have family relations with the Board √ √ √ √ √ √ √
of Commissioners, Directors and/or with fellow
members of Audit Committee
Does not serve as the management in political √ √ √ √ √ √ √
parties, officials and in the government
Audit Committee Meeting
The Audit Committee holds regular meetings at least 1 (one) in 1 (one) month. A meeting can be held if it is attended by at
least 51% of the total committee members including 1 (one) Independent Commissioner and 1 (one) Independent Party.
Decisions of the Audit Committee meeting is taken based on deliberation to reach consensus. The meeting is chaired
by the Chairman of the Audit Committee or other Committee Members who are Independent Commissioners, if the
Chairman of the Audit Committee is unable to attend.
Each Audit Committee meeting is stated in the meeting minutes, including dissenting opinions, which are signed by all
members of the Audit Committee present and submitted to the Board of Commissioners.
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Meeting Agenda of Audit Committee
In 2023, the Audit Committee held 28 Meetings with the following agenda.
Meeting Agenda of Audit Committee
No. Date Meeting Agenda Quorum
1. 12 January 2023 MSME Digital Market (PaDi) Progress in 2022 100%
2. 19 January 2023 1. Proposed Standard Operating Procedures (SOP) for Social & Environmental Responsibility (TJSL). 100%
2. Significant Findings Quarter IV/2022.
3. 24 January 2023 Consolidated Financial Statements of Bank Mandiri and Subsidiaries for the Year ended 31 85,7%
December 2022 (Audited).
4. 2 February 2023 1. Collateral Management. 100%
2. Proposal of Public Accounting Firm (KAP) Audit Services for Consolidated Financial
Statements for Fiscal Year 2023.
5. 23 February 2023 Report of the Director of Compliance Semester II/2022. 100%
6. 2 March 2023 Performance Progress of PT Mandiri Manajemen Indonesia (MMI) Protected Mutual Fund. 85,7%
7. 9 March 2023 1. Proposal for the Appointment of an Independent Consultant for Bank Mandiri Internal Audit 100%
Function/Quality Assurance Review (QAR) in 2023.
8. 13 April 2023 1. Progress of Settlement of Retail Credit Guarantee Claim Arrears. 83,3%
2. Report Submission Compliance and Coordination with PPATK.
3. Report on the Main Audit Results Quarter I/2023
9. 11 May 2023 Proposal to Extend the Period of Fulfillment of Follow-up Commitments OJK Findings 100%
10. 17 May 2023 Compliance Director Report Quarter I/2023. 66,7%
11. 22 May 2023 Proposed extension of the period for fulfilling the follow-up commitment of OJK findings. 100%
12. 31 May 2023 Distribution of Social and Environmental Responsibility (TJSL) Quarter I/2023 100%
13. 13 June 2023 Proposed Revision of RKAP Year 2023 and RBB Year 2023-2025 100%
14. 15 June 2023 Digital Marketing Strategy 100%
15. 26 June 2023 Subsidiary Company Cyber Resilience
100%
16. 6 July 2023 IT Risk & Audit 100%
17. 13 July 2023 Proposed Extension of the Period for Fulfilling Follow-up Commitments Findings of OJK 100%
18. 27 July 2023 Quarterly Audit Results Report Summary II/2023 100%
19. 24 August 2023 Update on SKAI Quality Assurance Review Results for 2023. 100%
20. 21 September 2023 1. Report of the Director of Compliance for the First Semester of 2023 85,7%
2. Proposed Extension of the Period for Fulfilling Follow-up Commitments Findings of OJK
21. 5 October 2023 Improvement of SLIK and LBUT Reporting Process 100%
22. 12 October 2023 Audit Progress of Consolidated Financial Statements for Financial Year 2023. 85,7%
23. 19 October 2023 Subsidiary Company Cyber Resilience 100%
24 26 October 2023 Quarterly Audit Report Summary III/2023. 71,4%
25. 16 November 2023 Proposed RKAP Year 2024 and RBB Year 2024-2026 85,7%
26. 30 November 2023 1. Preparation for the 2023 OJK Examination Exit Meeting and Prudential Meeting on 5 100%
December 2023.
2. Compliance Director Report Quarter III/2023.
27. 13 December 2023 Audit Progress of Consolidated Financial Statements for Financial Year 2023. 85,7%
28. 21 December 2023 1. Proposed second extension of the period for fulfilling the follow-up commitment of OJK 85,7%
findings
2. Proposed Annual Audit Plan (AAP) and SKAI Budget Allocation for 2024.
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Meeting Frequencies and Attendance of Audit Committee
Name Position Total Meetings Total Attendance (%)
Heru Kristiyana Chairman and Member 10 9 90
M. Chatib Basri Member 28 22 78.6
Andrinof A. Chaniago Member 28 28 100
Loeke Larasati Agoestina Member 28 25 89.3
Muliadi Rahardja Member 28 27 96.4
Rasyid Darajat Member 28 28 100
Rubi Pertama Member 28 27 96.4
Key Performance Indicators Achievement
The achievements of the Audit Committee’s KPIs in 2023 could be seen from the realization of the work plan, the quality
of recommendations that had been compiled, and the quality of communication that had been made both with the
Board of Commissioners, the Board of Directors, and the Head of the relevant Unit.
In general, all Committee work programs as stated in the 2023 Audit Committee Work Plan have been properly realized.
In addition, all recommendations from the Audit Committee have been accepted by the Board of Commissioners and
has been taken into consideration in the decision-making process on the proposals submitted by the Board of Directors.
On the communication aspect, during 2023 good and intense communication has been established to discuss issues
at Bank Mandiri and the progress of the follow-up resolutions made by the Board of Directors.
Audit Committee Remuneration
The remuneration of Audit Committees for the Independent Non-Commissioners is regulated by the Decree of the Board
of Commissioners No. KEP.KOM/0023/2023 dated 13 September 2023 on the Remuneration of Supporting Organs of the
Board of Commissioners of PT Bank Mandiri (Persero) Tbk and regulated in the Letter of Assignment of member of the
Committee under the Board of Commissioners issued by Bank Mandiri.
No. Description Member of Non-Commissioner Committee
1. Salary/Honorarium Maximum 20% of President Director Salary
2. Post Tenure Benefits Not provided
3. Holiday Allowance Provided as per the Bank Internal Rules
4. Bonus/Tantiem Not provided
5. Facilities
- Transportation Allowance Not provided
- Health Provided as per the Bank Internal Rules
- Employment Provided as per the Bank Internal Rules
- Business Trips As per Bank Mandiri’s Employee rules/equivalent to Group Head
Audit Committee Activities in 2023
The Audit Committee has carried out its duties and functions as stipulated in the Audit Committee Charter by implementing
the principle of independence in accordance with prevailing regulations and in accordance with the 2023 Audit
Committee work plan approved by the Board of Commissioners.
The Audit Committee work plan 2023 is divided into 2 (two) activities, namely Mandatory/Regular and Non-Regular as
follows:
1. Mandatory/Regular, which includes review of Financial Statements, implementation of audits by Public Accountant
Firms, implementation of Compliance, Internal Audit, review of Corporate Work Plans & Budget and Bank Business
Plans, results and improvement of findings of supervisory authority, as well as other internal activities of the Audit
Committee.
2. Non-Regular, which includes the concern and focus of the Audit Committee on certain issues, especially on the
effectiveness of the implementation of the 3-3-1 Strategy, credit quality, IT & operations, SPI strengthening, and
synergy between Mandiri Group
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The activities of the Audit Committee in 2023 were as Audit Committee Work Plan 2024
follows: At the end of 2023, the Audit Committee has prepared
a work plan 2024 and has obtained the approval from
1. Held 28 Audit Committee Meetings, including the Board of Commissioners. The Audit Committee work
compiling the Minutes of Meetings. plan 2023 is divided into 2 (two) activities, which are:
2. Held 76 internal discussions, discussions with related Mandatory/Regular and Non-Regular as follows:
units, and joint discussions with the Risk Oversight 1. Mandatory/Regular, which includes review of
Committee, including to preparing and documenting Financial Statements, Public Accountant (AP) and
the Minutes of Meeting of the Board of Directors. Public Accounting Firm (KAP), Compliance, Internal
3. Reviewed in-house/unaudited and audited financial Audit, Corporate Work Plan & Budget (RKAP) and
statements and information that are for publication. Bank Business Plan (RBB), as well as other Internal Audit
4. Reviewed more than 30 Reports/Proposals/ Committee activities.
Recommendations of the Board of Directors that require 2. Non-Regular, which includes the concern and focus
written approval from the Board of Commissioners and of the Audit Committee on certain issues, particularly
prepared its recommendations, among others Proposal business and credit, IT and operations, and GRC.
of Public Accountant Firm Appointment that will audit
the 2023 Consolidated Financial Statements, Proposal of Statement of the Audit Committee on
Work & Budget Plans and Bank Business Plans including the Effectiveness of Internal Control
its revisions, as well as Proposal of Annual Audit Plan and System and Risk Management
Budget of Internal Audit Year 2024. The internal control system performed by Bank Mandiri
5. Prepared 4 (four) quarterly reports of the Committee was considered effective and adequate, reflected
activities and have been submitted to the Board of in the effectiveness of the implementation of internal
Commissioners. control functions, among others internal audit function,
6. Prepared the Audit Results Evaluation Report for Bank risk management, compliance, financial and operational
Mandiri Annual Historical Financial Information for 2022 controls.
fiscal Year by KAP Tanudiredja, Wibisana, Rintis & Rekan
(PwC)
7. Conducted 5 (five) Site Visit Visits including the
preparation of Visit Results Reports, namely to Region
VII-Area DI Yogyakarta (12-14 April 2023), Region
X-Morowali (16 May 2023), CISO Office & Lab. Forensic
(08 June 2023), Mandiri University (25 July 2023), and
Region I-Area Batam (21-22 August 2023).
8. Prepared the Audit Committee Work Plan 2024.
9. All Committee members had participated in at least
1 (one) time competency development activities
related to Banking/Audit.
ANNUAL REPORT 2023 603
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
Remuneration and Nomination
Committee
The establishment of the Remuneration and Nomination Committee
aimed at assisting the Board of Commissioners in its oversight functions
and ensure the objective, efficient, and effective execution of the
nomination and remuneration determination processes for strategic
management positions. As an implementation of GCG, OJK regulations
mandate that banks form a Remuneration and Nomination Committee to
ensure compliance of management with the principles of transparency,
accountability, responsibility, independence, and fairness
Legal Reference Structure, Membership and Profile of the
The establishment of the Remuneration and Nomination Remuneration and Nomination Committee
Committee refers to: Remuneration and Nomination Committee are as follows:
1. SOE Minister Regulation No. PER-2/MBU/03/2023 1. The Remuneration and Nomination Committee consists
concerning Guidelines for Governance and Significant of at least 3 (three) people with a composition of 1
Corporate Activities of State-Owned Enterprises. (one) Independent Commissioner as Chair and
2. SOE Minister Regulation No. PER-3/MBU/03/2023 member, 1 (one) Commissioner, and 1 (one) Executive
concerning Organs and Human Resources of State- Officer who oversees the Resources function. Human
Owned Enterprises. or 1 (one) Representative officer (ex officio) as a non-
3. POJK No. 34/POJK.04/2014 concerning the Nomination voting member.
and Remuneration Committee of Issuers or Public 2. The Executive Officer in charge of Human Resources
Companies or employee representatives who are members
4. POJK No. 45/POJK.03/2015 concerning Governance of the Committee must have knowledge of the
in Providing Remuneration for Commercial Banks. Company’s remuneration and/or nomination system
5. POJK No. 17 of 2023 concerning the Implementation and succession plan.
of Governance for Commercial Banks. 3. When there are more than 3 (three) members of
6. Bank Mandiri’s Articles of Association and amendments. the Remuneration and Nomination Committee, the
7. Decree of the Board of Commissioners No. KEP. members of the Independent Commissioners shall be
KOM/002/2023 dated 25 August 2023 on the no less than 2 (two) people.
Composition of Memberships of the Audit Committee, 4. The Chairman of the Remuneration and Nomination
Risk Oversight Committee, Integrated Governance Committee may only hold concurrent positions as
Committee and Remuneration and Nomination Chair of the Committee at most in 1 (one) another
Committee of PT Bank Mandiri (Persero) Tbk. Committee.
8. Decree of the Board of Directors No. KEP. DIR/017/2023
dated 11 April 2023 on Determination of Remuneration
and Nomination Committee Membership.
604 PT Bank Mandiri (Persero) Tbk.
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GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
Remuneration and Nomination Committee
As of 31 December 2023, the composition of the Remuneration and Nomination Committee’s membership appointed
based on the Decree of the Board of Directors No. KEP.DIR/017/2023 dated 11 April 2023 regarding the Determination
of Remuneration & Nomination Committee Membership, is as follows:
Remuneration and Nomination Committee Composition as of 31 December 2023
Name Position in the Committee Position in the Company Period
M. Chatib Basri Chairman and Member President Commissioner/Independent 2019 - 2024
Andrinof A. Chaniago Member Vice President Commissioner/Independent 2020-2025
Muliadi Rahardja Member Independent Commissioner 2022 - 2027
Rionald Silaban Member Commissioner 2023 - 2028
Arif Budimanta Member Commissioner 2020 - 2025
Steven A. Yudiyantho Non-Voting Member and Secretary SEVP/Group Head Human Capital 01 January - 30 November 2023
Votivia Mardinna Non-Voting Member and Secretary SEVP/Group Head Human Capital 01-31 December 2023
Remuneration and Nomination Committee Profile
The profile of the Remuneration and Nomination Committee members as members of the Board of Commissioners can
be viewed in Chapter 3 Profile of the Board of Commissioners in this Annual Report.
The following is the profile of member of the Remuneration and Nomination Committee as Non-Voting Member and
Secretary:
Basis of Appointment
Board of Directors Decree No. KEP.DIR/017/2023
Educational Background
Bachelor of Economics from University of Gadjah Mada (2008)
Professional Background
• Group Head Performance & Remuneration (2023 - present)
• Depatment Head Performance & Career Development (2019-2023)
• Depatment Head Organization Development (2018-2019)
• Pj. Department Head Organization Development (May 2017)
Votivia Mardinna
Non-Voting Member and
Secretary
Age: 37 Years old
Domicile: Jakarta
Citizenship: Indonesia
ANNUAL REPORT 2023 605
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
Remuneration and Nomination Committee
Remuneration and Nomination g. Assist the Board of Commissioners in obtaining and/
Committee Charters or analyzing data on prospective candidates for
The Remuneration and Nomination Committee has in place members of the Board of Directors from the talent
a charter that clearly states the roles and responsibilities of pool of executives one level below the Board of
the committee and its scope of work. The Remuneration Directors.
and Nomination Committee work guidelines is regulated h. Having a data base and talent pool of candidates
in the Remuneration and Nomination Committee Charter for members of the Board of Directors and
of PT Bank Mandiri (Persero) Tbk which was last updated candidates for members of the Board of
on 12 October 2023 based on the Decree of the Board Commissioners.
of Commissioners No. KEP.KOM/007/2023. i. Develop, implement, and analyze the criteria
and procedures for dismissal of the Board of
The Remuneration and Nomination Committee Commissioners and/or the Board of Directors.
Charter contains, among others: j. Assess independent parties who will become
1. General Purpose members of the Supporting Committee of the Board
2. Basic Regulations of Commissioners and provide recommendations
3. Duties, Responsibilities, and Authority to the Board of Commissioners.
4. Composition, Structure, and Membership Requirements
5. Meeting 2. Related to Performance Management Functions
6. Reports and Recommendations a. Develop or evaluate and provide input to the Board
7. Closing of Commissioners regarding the Performance
Assessment Policy for members of the Board
Remuneration and Nomination Committee Duties of Directors and/or members of the Board of
and Responsibilities Commissioners.
In implementing its duties, the Remuneration and b. Prepare proposals for individual performance
Nomination Committee responsible to the Board of assessment system for members of the Board
Commissioners. The following are duties and responsibilities of Directors and/or members of the Board of
of the Committee: Commissioners.
1. Related to Nomination Function c. Evaluate the proposed Key Performance Indicators
a. Evaluate and provide recommendations to the (KPI) of individual members of the Board of
Board of Commissioners on the Board of Directors’ Directors.
proposal regarding the Company’s organizational d. Assisting the Board of Commissioners in
structure. performance assessment of members of the
b. Provide recommendations to the Board of Board of Directors and/or members of the Board
Commissioners regarding the composition of of Commissioners based on benchmarks that have
positions of members of the Board of Directors and/ been prepared as assessment materials.
or Board of Commissioners and/or Supervisory Board.
c. Identify candidates for members of the Board 3. Related to Remuneration Function
of Directors and/or candidates for members of Provide recommendations to the Board of
the Board of Commissioners both from within Commissioners regarding:
and outside the Company who are eligible to a. Assisting the Board of Commissioners in proposing
be proposed/appointed as members of the an appropriate remuneration system for members
Board of Directors or members of the Board of and/or members of the Board of Commissioners in
Commissioners. the form of a payroll/honorarium system, provision
d. Develop or evaluate and provide input to the Board of facilities, benefits, bonuses/incentives/tantiem,
of Commissioners regarding policies, criteria and pension system, assessment or evaluation of the
qualifications required in the Nomination process system and the options provided.
in accordance with the Company’s strategic plan. b. Evaluate the remuneration policy based on
e. Develop a system and procedure for the election performance, risk, fairness with peer groups,
and/or replacement of members of the Board of goals and long-term strategies of the Company,
Directors and/or Board of Commissioners to be fulfillment of reserves as stipulated in laws and
submitted to the GMS. regulations and potential future income of the
f. Provide proposals for the appointment, dismissal, Company.
and/or replacement of members of the Board c. Evaluate the Remuneration Policy for Employees
of Directors and/or members of the Board of that requires approval/response from the Board
Commissioners to the GMS. of Commissioners.
606 PT Bank Mandiri (Persero) Tbk.
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Remuneration and Nomination Committee
d. Ensure that the Remuneration Policy is in Remuneration and Nomination Committee Authority
accordance with applicable regulations including The Remuneration and Nomination Committee has the
the Regulations of the Minister of State-Owned following authority:
Enterprises, Regulations of the Financial Services 1. Communicating with the Head of Unit and other parties
Authority, and other relevant prevailing laws and in the Company to obtain information, clarification
regulations. and requesting the required documents and reports.
e. Submitting evaluation results and recommendations 2. Requesting the Company to conduct surveys
to the Board of Commissioners regarding the according to the needs of the Remuneration and
Remuneration Policy for the Board of Directors Nomination Committee.
and/or Board of Commissioners to be submitted 3. Accessing records or information about employees,
to the GMS. funds, assets and other company resources related
f. Submitting the overall Remuneration Policy to the implementation of their duties.
for Employees to be submitted to the Board of 4. Obtaining input and or suggestions from outside parties
Directors. of the Company relating to their duties.
g. C o n d u c t p e r i o d i c e v a l u a t i o n s o f t h e 5. Performing other authorities granted by the Board of
implementation of the Remuneration Policy. Commissioners.
4. Related to Development Function Remuneration and Nomination Committee Tenure
a. Prepare proposals for Development Programs for The tenure of members of the Remuneration and
members of the Board of Directors and/or members Nomination Committee as members of the Board of
of the Board of Commissioners/Supervisory. Commissioners, shall not be longer than the tenure of
b. Conducting periodic reviews of the Company’s the Board of Commissioners as stipulated in the Articles
Talent Management System, as well as monitoring of Association and can be re-elected for the next 1 (one)
and evaluating its implementation. period. Whereas the tenure of the Remuneration and
c. Evaluate the system and procedure of Talent Nomination Committee members from Non-Commissioner
Classification conducted by the Board of Directors. Independent Parties is the latest 3 (three) years and can
d. Validating and calibrating the Talents proposed be extended 1 (one) time during 2 (two) years of tenure,
by the Board of Directors to the Board of by not eliminating the rights of the Board of Commissioners
Commissioners/Supervisory Board (Selected Talent) to terminate at any time.
to produce a list of Talents to be nominated by the
Board of Commissioners/Supervisory Board to the Remuneration and Nomination
GMS/Minister of SOEs (Nominated Talent). Committee Reporting
e. Evaluate the Company’s Representative The Remuneration and Nomination Committee must report
Candidates who will be proposed as members the implementation of duties, that are carried out for each
of the Board of Directors or members of the Board assignment given and/or for any problems identified that
of Commissioners of Financial Services Institutions require the attention of the Board of Commissioners or at
(FSIs) in the Financial Conglomeration, before being least 2 (two) times in 1 (one) year.
submitted to the GMS/Minister of SOEs.
5. Prepare and submit an annual work plan and budget
to the Board of Commissioners to be determined prior
to the current financial year. Furthermore, a copy of the
annual work plan and budget shall be submitted by
the Board of Commissioners to the Board of Directors
of the SOE for their information.
ANNUAL REPORT 2023 607
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
Remuneration and Nomination Committee
Remuneration and Nomination Committee Qualifications and Experience
Members of the Remuneration and Nomination Committee have at least the following qualifications:
1. General Requirements
a. Having integrity, character and good morals.
b. Does not have personal interests/relationships that can cause conflict of interest against the Company.
2. Competence Requirements
a. Having sufficient expertise, ability, knowledge and experience related to their duties and responsibilities, specifically
related to the provisions of the Bank’s remuneration and/or nomination system and succession plan.
b. Able to work together and to communicate well and effectively and are willing to provide sufficient time to
carry out their duties.
c. Have adequate knowledge of the Company’s Articles of Association, laws and regulations in the banking sector,
Capital Market, SOEs and other relevant laws and regulations.
d. Willing to increase competencies continuously through education and training.
The qualifications and professional background of the Chairman and Members of the Remuneration and Nomination
Committee are as follows.
Remuneration and Nomination Committee Qualifications and Professional Background
Name Position Period Education Professional Background
M. Chatib Basri Chairman and 1 January – 31 • Bachelor Degree in Economics Professional background in finance and
Member December 2023 • Master of Business Administration in corporate oversight.
Economic Development
• Ph. D in Economics
Andrinof A. Member 1 January – 31 • Bachelor Degree in Social and Political Professional background in banking and
Chaniago December 2023 Science corporate oversight.
• Master Degree in Public Planning and
Policies
Muliadi Rahardja Member 10 March – 31 • Bachelor of Accounting Professional background in banking and
December 2023 • Master of Business Administration in corporate oversight
Finance
Rionald Silaban Member 1 January – 31 • Bachelor of Law Professional background in finance and
December 2023 • Master of Law Center human capital
Arif Budimanta Member 1 January – 31 • Bachelor in Soil Science Professional background in banking.
December 2023 • Master of Sains in Natural Resources
Economics
• Doctorate in Social and Political Science
Votivia Mardinna Non-Voting 1 – 31 • Bachelor in Economy Professional background including in
Member and December 2023 human capital.
Secretary
Remuneration and Nomination Committee Independence
All members of the Remuneration and Nomination Committee from independent parties do not have financial,
management, shareholding and/or family relations with the Board of Commissioners, Directors and/or Controlling
Shareholders or relationship with Bank Mandiri, which can affect its ability to act independently.
Remuneration and Nomination Committee Independence
M. Andrinof
Muliadi Rionald Arif
Independence Aspects Chatib A.
Rahardja Silaban Budimanta
Basri Chaniago
Does not have financial relations with the Board of Commissioners and √ √ √ √ √
Directors
Does not have management relations in the company, subsidiaries, or √ √ √ √ √
affiliates
Does not have shareholding relations in the company √ √ √ √ √
608 PT Bank Mandiri (Persero) Tbk.
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GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
Remuneration and Nomination Committee
Remuneration and Nomination Committee Independence
M. Andrinof
Muliadi Rionald Arif
Independence Aspects Chatib A.
Rahardja Silaban Budimanta
Basri Chaniago
Does not have family relations with the Board of Commissioners, Directors √ √ √ √ √
and/or with fellow members of Committee
Does not serve as the management in political parties, officials and in the √ √ √ √ √
government
Meetings of Remuneration and Nomination Committee
The Remuneration and Nomination Committee holds regular meetings at least 1 (one) time in 4 (four) months. The
meetings can only be held if attended by at least 51% of the total committee members including 1 (one) Independent
Commissioner and 1 (one) Executive in charge of the Human Resources function or 1 (one) employee representative.
Decisions of the Remuneration and Nomination Committee meetings are taken based on deliberation to reach
consensus. The meeting shall be chaired by the Chairman of the Remuneration and Nomination Committee or other
member that serves as Independent Commissioner if the Chairman of the Remuneration and Nomination Committee
is unable to attend.
Each Remuneration and Nomination Committee meeting is outlined in the minutes of the meeting, including dissenting
opinions, which are signed by all members of the Committee present and submitted to the Board of Commissioners.
During 2023, 12 (twelve) meetings were held with the following agenda.
Remuneration and Nomination Committee Meeting Agenda
No. Tanggal Agenda Rapat Kuorum
1. 09 February 2023 Proposal for Nomination of Candidates for the Board of Directors in Bank Mandiri's 100%
Annual GMS for Fiscal Year 2022.
2. 23 February 2023 Talent Pool Proposal 100%
3. 9 March 2023 Proposed Remuneration of the Board of Directors and Board of Commissioners for 2023 100%
and Tantiem and Long-Term Incentive (LTI) for Fiscal Year 2022.
4. 14 March 2023 Proposal of Bank Mandiri Management at the Annual GMS for Fiscal Year 2022. 100%
5. 17 April 2023 • Proposal of the Company’s Representative as a Member of the Board of 100%
Commissioners and Directors of the Company’s Subsidiaries.
• Interview of Prospective Director of Subsidiary Company.
6. 11 May 2023 Proposed alignment of Bank Mandiri’s organizational structure. 100%
7. 25 May 2023 Proposal of the Company’s Representative as a Member of the Board of 100%
Commissioners and Directors of the Company’s Subsidiaries.
8. 27 July 2023 • Proposal of the Company’s Representative as Director of the Company’s 100%
Subsidiary.
• Proposed Adjustment of Organizational Structure in the Directorate of Information
Technology and Directorate of Treasury & International Banking.
9. 14 September 2023 LTI Proposal 80%
10. 23 November 2023 • Proposed dismissal and appointment of Group Head Corporate Secretary. 100%
• Group Head Corporate Secretary Candidate Interview.
11. 28 November 2023 Tantiem Budget Consultation in RKAP Year 2024. 100%
12. 13 December 2023 • Proposed Key Performance Indicators (KPIs) of Collective and Individual Directors 100%
in 2023.
• Proposal of the Company’s Representative as a Member of the Board of
Commissioners and Directors of the Company’s Subsidiaries.
ANNUAL REPORT 2023 609
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
Remuneration and Nomination Committee
Remuneration and Nomination Committee Meeting Frequency and Attendance
Name Position Total Meetings Total Attendance (%)
M. Chatib Basri Chairman and Member 12 12 100
Andrinof A. Chaniago Member 12 12 100
Muliadi Rahardja Member 12 12 100
Rionald Silaban Member 12 11 92
Arif Budimanta Member 12 12 100
Key Performance Indicators Achievement of the Remuneration and Nomination Committee
The achievement of the Remuneration and Nomination Committee KPIs during 2023 is evident from the realization of
the work plan, the quality of the recommendations that have been prepared, and the quality of communication that
has been carried out both with the Board of Commissioners, Board of Directors, and Leaders of related Work Units.
In general, all work programs of the Committee as stated in the 2023 Remuneration and Nomination Committee Work
Plan have been properly realized. In addition, all recommendations of the Remuneration and Nomination Committee
have been accepted by the Board of Commissioners and taken into consideration in the decision-making process on
proposals submitted by the Board of Directors. On communication aspect, good and intensive communication has
been established during 2023 to discuss issues at Bank Mandiri and the progress of follow-up settlements carried out by
the Board of Directors.
Remuneration and Nomination Committee Remuneration
The remuneration of the Remuneration and Nomination Committee for Non-Commissioner Independent parties is
regulated in the Decree of the Board of Commissioners No. KEP.KOM/003/2023 tanggal 13 September 2023 concerning
Remuneration of Supporting Organs of the Board of Commissioners of PT Bank Mandiri (Persero) Tbk and regulated in
the Letter of Assignment as a member of the Committee under the Board of Commissioners issued by Bank Mandiri.
No. Description Non-Commissioner Committee Members
1. Salary/Honorarium At most 20% of President Director’s Salary
2. Post-Employment Compensation Not provided
3. Holiday Allowance In accordance with Bank Mandiri employee stipulation
4. Bonus/Tantiem Not provided
5. Facilities
- Transportation Allowance Not provided
- Health Provided as per the Bank’s Internal rules
- Employment Provided as per the Bank’s Internal rules
- Business Trips In accordance with Bank Mandiri employee stipulation/equivalent to Group Head
Remuneration and Nomination Committee Activities in 2023
In 2023, referring to the duties and functions of the Remuneration and Nomination Committee stated in Bank Mandiri
Remuneration and Nomination Committee Charter, the Remuneration and Nomination Committee has provided
recommendations/proposals for candidates who qualify as Members of the Board of Commissioners and Directors
of the Bank to the Board of Commissioners for submission to the GMS. The proposal was obtained through a series of
processes carried out by the Remuneration and Nomination Committee including the preparation of policies, criteria,
and qualifications needed in the nomination process for prospective members of the Board of Commissioners and
Directors in line with the Company’s strategic plan. The Remuneration and Nomination Committee also assists the
Board of Commissioners in obtaining and analyzing data on prospective candidates for the Board of Directors from
the talent pool of executives one level below the Board of Directors and identifying qualified candidates for the Board
of Commissioners.
610 PT Bank Mandiri (Persero) Tbk.
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GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
Remuneration and Nomination Committee
In addition to the nomination system, the Remuneration Succession Management
and Nomination Committee has also assisted the Board of In accordance with SOE Minister Regulation No. PER-
Commissioners in proposing a suitable remuneration system 3/MBU/03/2023 Article 30, the basis for Succession
for the Board of Directors and Board of Commissioners of Management of Directors of State-Owned Enterprises,
Bank Mandiri in the form of a payroll/honorarium, facilities/ is as follows:
benefits, and tantiem system for 2023. 1. Succession management is the process of selecting
SOE Directors from the Talent Pool of the Ministry of
2024 Work Plans of the Remuneration SOEs or other sources determined by the Minister.
and Nomination Committee 2. Succession management is carried out by the Ministry
At the end of 2023, the Remuneration and Nomination of SOEs through the Fit and Proper Test mechanism
Committee has prepared a 2024 work plan and has by the Succession Committee and/or considering
obtained approval from the Board of Commissioners. the results of Assessments from Professional Institutions.
The work plan of the Remuneration and Nomination
Committee in 2024 is divided into several activities, Procedures
namely activities related to the functions of Nomination, In the Nomination function, the Bank Mandiri Remuneration
Remuneration, discussion of certain issues and internal and Nomination Committee performs the following
activities of the Remuneration and Nomination Committee. procedures:
The work plan is one of the KPIs that is the basis for assessing 1. Develop the composition and process of nominating
the effectiveness of the Remuneration and Nomination the Directors and/or Commissioners.
Committee’s performance during 2024. 2. Formulate policies and criteria of nominating process
of candidates of Directors and/or Commissioners.
BOARD OF DIRECTORS 3. Identify candidates who meet the criteria.
SUCCESSION POLICY 4. Assist the performance assessment of the Board of
Directors and/or Board of Commissioners.
The Board of Directors succession policy of Bank 5. Develop capacity building programs for the Directors
Mandiri refers to the Minister of SOE Regulation No. and/or Commissioners.
PER-3/MBU/03/2023 concerning Organs and Human 6. Review and propose candidates that fulfils the
Resources of State-Owned Enterprises. One of the duties requirements as Commissioners and/or prospective
of the Remuneration and Nomination Committee is to Directors to the Board of Commissioners for submission
form a nomination system for members of the Board to the GMS.
of Commissioners and/or Directors of the Company 7. The selection process is carried out prior to the tenure
that will be part of the Good Corporate Governance ends or is requested by the Board of Commissioners,
Policy of the Company and become a guideline for the or if there is a vacancy.
Board of Commissioners and the GMS in determining
the remuneration and nomination of the Board of
Commissioners and/or Directors.
Basic Principles
Requirements for Board of Directors and Board of
Commissioners.
1. Candidates for Directors and Commissioners must
meet the requirements determined in the Company’s
Articles of Association and the applicable laws and
regulations.
2. Candidacy and Candidate Proposal for Board of
Directors and Board of Commissioners.
3. Candidates for Directors and Commissioners are
proposed through a selection by taking into account
the set requirements.
ANNUAL REPORT 2023 611
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
Remuneration and Nomination Committee
Requirements and Criteria
The requirements and criteria for candidates of Board of Directors and/or Commissioners are in accordance with the
Company’s Articles of Association and other applicable provisions, which are as follows:
1. The person eligible as a member of the Board of Directors and/or Commissioners is an individual with legal capacity
and has never been declared bankrupt or convicted which cause bankruptcy of a company, or an individual who
has never been sentenced for criminal offense which harm the State treasury within 5 (five) years prior to his/her
appointment, one or the other by taking into account the prevailing laws and regulations.
2. Does not have family relations to third degree, both horizontally or vertically nor by marriage (in laws) with other
Directors or Commissioners.
3. Does not listed in the banking blacklist as determined by bank supervisory authorities.
4. Has good integrity, in the sense of:
a. Having good character and morals.
b. Complying with prevailing laws and regulations.
c. Having high commitment to the development of sound bank operations.
d. Deemed fit and proper to be a member of Board of Directors and/or Commissioners.
5. Integrity assessment is conducted by evaluating the candidates in the sense that they have never done any of the
following:
a. Banking manipulation and practices that deviate from banking regulations.
b. Actions categorized as non-fulfilment of commitments to Bank Indonesia or Government.
c. Actions categorized as beneficial to Owner, Management, Employees, and or other parties that may detrimental
or reduce bank’s profit.
d. Actions categorized as violation of the provisions related to banking prudential principles.
e. Actions by Management and Executives categorized as not independent.
6. Fulfil the competence criteria, in the sense of having:
a. Adequate knowledge in Banking.
b. Experience and expertise in Banking and or Financial Institution.
c. Ability to perform strategic management for the development of sound Banks.
7. Other than the above criteria, the following additional criteria are also required:
a. Having leadership skill supported by knowledge in economics, accounting and law.
b. For the Board of Commissioners, require having experience in banking or other financial institution supervisory.
c. For the Board of Directors, require having at least 3 (three) years’ experience as Senior Management in banking
or other financial institutions.
The candidates of Directors may be proposed from the Board of Commissioners following the assessment and if deemed
eligible can be proposed to the SOE Minister. The candidates that will be nominated as Directors shall meet formal
and other requirements set by PER- 03/MBU/02/2015 and OJK Regulation No. 33/POJK.04/2014 regarding the Board of
Directors and Board of Commissioners of Issuers or Public Companies and has passed the Fit and Proper Test carried
out by the OJK.
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GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
Remuneration and Nomination Committee
Since 2021, Bank Mandiri has sent a list of top talent employees at the BoD-1 level to the Ministry of SOEs. Furthermore, the
Ministry of SOEs will evaluate the list of top talents and assign one of the institutions organizing the talent assessment of
the Directors of the Ministry of SOEs. The candidates that obtain recommendations from the Assessor Service Company
will be reported by the Remuneration and Nomination Committee to the Board of Commissioners as the candidates
for submission to the GMS.
Remuneration and
Board of
Nomination Committee Commissioners
1 2
Series A Dwiwarna
Shareholders
FSA
GMS
5 4 3
• Reviewing the
1 Prepare and propose
Recommendations
2 Proposal of the 3 • Evaluation of
the Fulfillment of
4 Appointment and
Succession of Directors
5 • Conduct Fit and
Proper Test
for Board of Directors Remuneration Requirements of • Approval of
Succession and Nomination Candidates for the Company’s
Committee Members of the Management
• Proposing Board of Board of Directors Candidate
Directors Succession • Approval of Board of
to Series A Dwiwarna Directors Succession
Shareholders
ANNUAL REPORT 2023 613
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
RISK OVERSIGHT COMMITTEE
Bank Mandiri Board of Commissioners established the Risk Oversight
Committee to assist in carrying out its duties and responsibilities
regarding oversight and advisory to the Board of Directors, by
ensuring that the risk management procedures and methodologies
continue to be adequate. This ensures that the Bank’s business
activities remain within acceptable limits and continue to be
advantageous to the Bank
Legal Basis of Establishment Structure, Membership and Profile of
The establishment of the Committee is guided by and the Risk Oversight Committee
refers to the prevailing laws and regulations as well as The structure and membership of the Risk Oversight
banking best practices in Indonesia, such as: Committee are as follows:
1. SOE Minister Regulation No. PER-2/MBU/03/2023 on 1. The Risk Oversight Committee consists of at least 3
Guidelines for Governance and Significant Corporate (three) members from Independent Commissioners
Activities of State-Owned Enterprises; and Non-Commissioners Independent Parties.
2. SOE Minister Regulation No. PER-3/MBU/03/2023 2. The composition of the Risk Oversight Committee
on Organs and Human Resources of State-Owned membership is at least 1 (one) Independent
Enterprises. Commissioner as Chairman and concurrently an
3. POJK No. 17/POJK.03/2014 on the Implementation experienced member in finance, risk management,
of Integrated Risk Management for Financial and/or business, 1 (one) Non-Commissioner
Conglomerates. Independent Party who has expertise in finance, and
4. POJK No. 45/POJK.03/2020 concerning Financial 1 (one) Non-Commissioner Independent Party who
Conglomerates; has expertise in risk management.
5. POJK No. 17 of 2023 on the Implementation of 3. Members of the Risk Oversight Committee from Non-
Corporate Governance for Commercial Banks. Commissioners Independent Parties are considered
6. Bank Mandiri Articles of Association and its to have expertise in finance by meeting the following
amendments. criteria:
7. Board of Commissioners Decree No. KEP.KOM/002/2023 a. Have knowledge in economics, finance and/
dated 25 August 2023 regarding the Membership or banking. Have at least 5 (five) years of work
Composition of the Audit Committee, Risk Oversight experience in economics, finance, and/or banking.
Committee, Integrated Governance Committee and b. Have at least 5 (five) years of work experience in
Remuneration and Nomination Committee of PT Bank economics, finance, and/or banking.
Mandiri (Persero) Tbk. 4. Members of the Risk Oversight Committee from Non-
8. Decree of the Board of Directors No. KEP.DIR/016/2023 Commissioners Independent Parties are considered
dated 11 April 2023 on the Determination of to have expertise in risk management by meeting the
Membership of the Risk Oversight Committee of PT following criteria:
Bank Mandiri (Persero) Tbk. a. Have knowledge in risk management; and/or
b. Have at least 2 (two) years of work experience in
risk management.
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RISK OVERSIGHT COMMITTEE
5. Members of the Board of Directors of the Company and other banks are prohibited from becoming members of
the Risk Oversight Committee.
6. Independent Commissioners and Non-Commissioners who are members of the Risk Oversight Committee are at
least 51% (fifty one percent) of the total members of the Risk Oversight Committee.
7. The Chairman of the Risk Oversight Committee can only concurrently serve as chairman of the Committee at most
1 (one) other Committee.
8. In carrying out its daily duties, the Committee may be assisted by staff and/or Committee Secretaries appointed
based on the resolution of the Risk Oversight Committee meeting.
As of 31 December 2023, the composition of the Risk Oversight Committee’s membership appointed based on the
Decree of the Board of Directors No. KEP.DIR/016/2023 dated 11 April 2023 regarding the Determination of Risk Oversight
Committee Membership, is as follows:
Risk Oversight Committee Composition as of 31 December 2023
Name Position in the Committee Position in the Company Period
Andrinof A. Chaniago Chairman and Member Vice President Commissioner/ 2020-2025
Independent
Loeke Larasati Agoestina Member Independent Commissioner 2020 - 2025
Heru Kristiyana*) Member Independent Commissioner 2023 - 2028
Nawal Nely Member Commissioner 2021 - 2026
Arif Budimanta Member Commissioner 2020 - 2025
Chrisna Pranoto Member Independent Party 2019 - 2024
Caroline Halim Member Independent Party 2021 - 2026
*) Appointed as Independent Commissioner at the Annual GMS dated 14 March 2023.
Risk Oversight Committee Profile
The profile of the Risk Oversight Committee members as members of the Board of Commissioners is presented in Chapter
3 Profile of the Board of Commissioners in this Annual Report.
The following is profile of the Risk Oversight Committee members as non-Commissioners, independent parties.
Period of Assignment
30 April 2019 – Present
Educational Background
• Bachelor of Agronomy from Bogor Agricultural University (1986)
• Master of International Business Management from Gadjah Mada
University (1998)
Legal Basis of Appointment
Appointed as member of the Risk Oversight Committee as of 30 April
2019 pursuant to the Board of Directors Decree No. KEP.DIR/032/2019.
Professional Background
• President Commissioner of PT Gedung Bank Exim (October 2018 -
present)
• Group Head Compliance at Bank Mandiri (2015 - 2018)
• Head of Change Management Office at Bank Mandiri (2014)
• President Commissioner of PT Mandiri Manajemen Investasi (2013 -
Chrisna Pranoto
Member of Risk Oversight 2015)
Committee, Independent Party • Group Head Distribution Network II at Bank Mandiri (2013-2014)
Age: 61 Years old • Group Head Central Operations at Bank Mandiri (2012 - 2013)
Citizenship: Indonesian
• Group Head Credit Operations at Bank Mandiri (2007-2012)
• Member of the Supervisory Board of Bank Mandiri Pension Funds
(2006 - 2011)
ANNUAL REPORT 2023 615
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
RISK OVERSIGHT COMMITTEE
Period of Assignment
02 August 2021 – Present
Educational Background
Bachelor of Accounting from University of Indonesia (1987)
Legal Basis of Appointment
Appointed as member of the Risk Oversight Committee as of 02 August 2021
pursuant to the Board of Directors Decree No. KEP.DIR/037/2021.
Professional Background
• Member of Audit Committee & Member of Risk Oversight Committee of PT
Bank Sahabat Sampoerna (2020 -July 2021)
• Member of Audit Committee & Member of Risk Oversight Committee of PT
Rabobank International Indonesia (2018 –2020)
• Group Head Risk Management PT Bank QNB Indonesia Tbk (2012 –2017)
Caroline Halim
• Group Head Risk Management PT Bank ICB Bumiputera Tbk (2010 – 2011)
Member of Risk Oversight
Committee, Independent Party • Group Head Credit Risk Analytic PT CIMB Niaga (1988 – 2010)
Age: 61 Years old
Citizenship: Indonesian
Risk Oversight Committee Charter c. Adequacy of the process of identifying, measuring,
In carrying out its duties and responsibilities, the Bank monitoring, controlling and risk management
Mandiri Risk Oversight Committee has a Risk Oversight information systems.
Committee Charter, which was most recently updated d. The Company’s compliance with the Articles of
on 12 October 2023 based on the Decree of the Board of Association, Bank and Capital Market Supervisory
Commissioners No. KEP. KEP. KOM/004/2023.. The Charter Authority regulations, as well as other laws and
includes: regulations related to risk management.
1. General Purpose 2. Carrying out monitoring and review of:
2. Basic Regulations a. Risk Profile Report, bank only and consolidated.
3. Duties, Responsibilities and Authority b. The Bank Rating Report of risk-based, bank only
4. Composition, Structure and Membership Requirements, and consolidated.
and Tenure c. Other reports related to the management of
5. Meeting 10 (ten) types of risk, namely Credit Risk, Market
6. Reports and Recommendations Risk, Operational Risk, Liquidity Risk, Legal Risk,
7. Closing Compliance Risk, Reputation Risk, Strategic Risk,
Intra Group Transaction Risk, and Insurance Risk.
Duties and Responsibilities of the Risk Oversight Committee d. General credit policies and other obligations
The duties and responsibilities of the Risk Oversight required by the Regulator to be submitted to the
Committee include: Board of Commissioners by the Board of Directors.
1. Monitoring and evaluating: 3. Providing recommendations to the Board of
a. Conformity between the risk management policy Commissioners for:
and the Company’s integrated risk management a. Items that can support an increase in the
policy and the implementation of the policy. effectiveness of the implementation of risk
b. Implementation of the work plan and duties of management in the Company and Financial
the Risk Management Committee, Integrated Risk Services Institutions within the Financial
Management Committee, Risk Management Work Conglomerates.
Unit, and Integrated Risk Management Work Unit
of the Company.
616 PT Bank Mandiri (Persero) Tbk.
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RISK OVERSIGHT COMMITTEE
b. Conformity between the Company’s risk for a maximum of 2 (two) years, without prejudice to the
management policies and integrated risk right of the Board of Commissioners to dismiss them at
management policies with the implementation any time.
of these policies to ensure that the Company has
managed risks adequately. If a member of the Board of Commissioners who is the
c. Implementation of work plans and duties of Chairman of the Risk Oversight Committee resigns prior to
the Risk Oversight Committee, Integrated Risk his term of service as Commissioner of the Company, the
Management Committee, Risk Management Unit, Chairman of the Risk Oversight Committee is replaced by
as well as Integrated Risk Management Unit. another Independent Commissioner. If the term of service
as the Board of Commissioners ends, then the term of
4. Conducting regular meetings with relevant work service as a member of the Risk Oversight Committee
units to discuss matters that are within the scope of also ends.
supervision.
5. Reporting the results of monitoring and review Risk Oversight Committee members from Non-
periodically, as well as providing input on matters that Commissioners Independent Parties are given a monthly
need to be considered by the Board of Commissioners. honorarium, the amount of which is determined by
6. Developing the Risk Oversight Committee Charter the Board of Commissioners while still referring to the
and conduct a review as needed, at least every 2 prevailing laws and regulations and taking into account
(two) years. the Company’s capabilities.
Risk Oversight Committee Authority Education Qualification and Work
The Risk Oversight Committee has the authority to: Experience of Risk Oversight Committee
1. Communicate with the Head of Work Unit and Requirements for members of the Risk Oversight Committee
other parties in the Company to obtain information, are as follows:
clarification and request needed documents and 1. General Requirements
reports. a. Having integrity, character and good morals.
2. Access records or information about employees, funds, b. Does not have personal interests/relationships
assets and other company resources related to the that can cause conflict of interest against the
implementation of their duties. Company.
3. Obtain a Risk Profile Report, Bank Soundness Report, 2. Competency Requirements
and other reports related to the application of risk a. Having sufficient expertise, ability, knowledge
management, both individually and Consolidated and experience related to their duties and
with Subsidiaries. responsibilities.
4. Obtain input and or suggestions from outside parties b. Having sufficient knowledge to read and
of the Company relating to their duties. understand financial statements and reports
5. Perform other authorities granted by the Board of related to monitoring the implementation of
Commissioners. banking risk management policies.
c. Able to work together and have the ability to
Risk Oversight Committee Tenure communicate well and effectively and are willing
The tenure of members of the Risk Oversight Committee to provide sufficient time to carry out their duties.
shall not be longer than the term of office of the Board of d. Having adequate knowledge of the Company’s
Commissioners as stipulated in the Articles of Association Articles of Association, laws and regulations in the
and may be re-elected for the next 1 (one) period. The banking sector, Capital Market, SOEs and other
term of service of members of the Risk Oversight Committee relevant laws and regulations.
originating from Non-Commissioners Independent Parties e. Willing to enhance competencies continuously
is a maximum of 3 (three) years and can be reappointed through education and training.
ANNUAL REPORT 2023 617
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
RISK OVERSIGHT COMMITTEE
The qualifications and professional background of the Chairman and Members of the Risk Oversight Committee are
as follows.
Risk Oversight Committee Qualifications and Professional Background
Name Position Period Education Professional Background
Andrinof A. Chairman 1 January – 31 • Bachelor Degree in Social and Political Professional background in banking and
Chaniago and Member December 2023 Science corporate oversight.
• Master Degree in Public Planning and
Policies
Loeke Larasati Member 1 January – 31 • Bachelor of Law Professional background in law and banking.
Agoestina December 2023 • Master Degree in Management
Heru Kristiyana Member 21 August - 31 • Bachelor in Law Have work experience, among others, in the
December 2023 • Master in Management field of banking supervision.
Nawal Nely Member 1 January – 31 • Bachelor Degree in Accounting Professional background in audit, risk
December 2023 • Executive Master of Business management and corporate oversight.
Administration
Arif Budimanta Member 1 January – 31 • Bachelor in Soil Science Professional background in law and banking.
December 2023 • Master of Science in Natural Resources
Economics
• Doctorate in Social and Political Science
Chrisna Pranoto Member 1 January – 31 • Bachelor of Agronomy Professional background in banking, risk
December 2023 • Master of International Business management and compliance.
Management
Caroline Halim Member 1 January – 31 • Bachelor Degree in Accounting Professional background in banking, risk
December 2023 management and audit.
Risk Oversight Committee Independence
All members of Risk Oversight Committee from independent party have no financial, management, shareholding
relationship and/or family relationship with the Board of Commissioners, Board of Directors and/or Controlling Shareholders
or relationship with the Bank that can affect their abilities to act independently.
Risk Oversight Committee Independence
Andrinof
Heru Loeke Larasati Nawal Arif Chrisna Caroline
Independence Aspects A.
Kristiyana Agoestina Nely Budimanta Pranoto Halim
Chaniago
Does not have financial relations with the
√ √ √ √ √ √ √
Board of Commissioners and Directors
Does not have management relations in the
√ √ √ √ √ √ √
company, subsidiaries, or affiliates
Does not have shareholding relations in the
√ √ √ √ √ √ √
company
Does not have family relations with the Board
of Commissioners, Directors and/or with fellow √ √ √ √ √ √ √
members of Committee
Does not serve as the management
in political parties, officials and in the √ √ √ √ √ √ √
government
Risk Oversight Committee Meetings
Risk Oversight Committee Meeting is held at least once a month. Risk Oversight Committee Meeting is considered valid
if it is attended by at least 51% of members including one Commissioner and Independent Party.
Agenda of Risk Oversight Committee Meetings
In 2023, 25 meetings were held with the date of implementation, agenda and meeting participants as follows
618 PT Bank Mandiri (Persero) Tbk.
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RISK OVERSIGHT COMMITTEE
No. Date Meeting Agenda Quorum
1. 12 January 2023 Outstanding Legal Case year 2022 100%
2. 02 February 2023 Proposal for Providing Funds for Related Parties. 100%
3. 02 March 2023 Watchlist Debtors and Portfolio Conditions of SOE Debtors Quarter IV/2022. 85,7%
4. 09 March 2023 Proposed Bank Mandiri Pension Fund Benefits in 2023. 100%
5. 16 March 2023 Lesson Learned dari Kasus Silicon Valey Bank (SVB) 100%
6. 31 March 2023 1. Bank Soundness Level Semester II/2022 and Risk Dashboard February 83,3%
2023.
2. Proposed Initiation of Operational Policy (KOPR) and Risk Management
Policy (KMNR).
7. 05 April 2023 1. Fixed Asset Optimization 100%
2. Outstanding Legal Case Quarter I/2023
8. 03 Mei 2023 Subsidiary Company Corporate Action Plan. 83,3%
9. 12 May 2023 1. Anti-Fraud Strategy Report (SAF) Semester II/2022. 100%
10. 15 June 2023 1. Debtor Watchlist and Credit Conditions of SOEs Quarter I/2023. 100%
2. Risk Dashboard April 2023.
11. 06 July 2023 Retail Banking Performance in the First Semester of 2023. 100%
12. 13 July 2023 Outstanding Legal Case Quarter II/2023 100%
13. 20 July 2023 Proposal for Providing Funds for Related Parties. 83,3%
14. 03 August 2023 3. Proposal for Providing Funds for Related Parties. 83,3%
4. Network Strategy
15. 16 August 2023 Foreign Office Performance in Semester I/2023. 100%
Special Asset Management Performance in the First Semester of 2023
16. 31 August 2023 Anti-Fraud Strategy Report (SAF) Semester I/2023. 100%
Proposal for Providing Funds for Related Parties.
17. 14 September 2023 Proposal for Providing Funds for Related Parties. 100%
18 12 October 2023 Wholesale Product Transaction Banking Performance Quarter III/2023. 100%
19 19 October 2023 Bank Soundness Level Semester I/2023 and Risk Dashboard August 2023. 100%
20 26 October 2023 Proposed Recovery Plan Update for 2023 85,7%
21 09 November 2023 Watchlist Debtors and Conditions of SOE Debtors Quarter III/2023. 100%
22 16 November 2023 Proposed Sustainable Finance Action Plan (RAKB) for 2024-2028. 85,7%
Proposal for Providing Funds for Related Parties.
23 23 November 2023 Outstanding Legal Case Quarter III/2023. 85,7%
24 30 November 2023 Governance of the Establishment of CKPN. 85,7%
25 13 December 2023 Progress of Implementation of Personal Data Protection Law. 85,7%
Meeting Frequencies and Attendance of Risk Oversight Committee
Name Position Total Meetings Total Attendance (%)
Andrinof A. Chaniago Chairman and Member 25 25 100
Loeke Larasati Agoestina Member 25 23 92
Heru Kristiyana Member 10 9 90
Nawal Nely Member 25 20 80
Arif Budimanta Member 25 22 88
Chrisna Pranoto Member 25 25 100
Caroline Halim Member 25 25 100
ANNUAL REPORT 2023 619
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
RISK OVERSIGHT COMMITTEE
Key Performance Indicators Achievement of Risk Oversight Committee
The achievement of Key Performance Indicators (KPI) of the Risk Oversight Committee during 2023 is evident from
the realization of the work plan, the quality of the recommendations that have been prepared, and the quality of
communication that has been carried out both with the Board of Commissioners, Board of Directors, and Leaders of
related Work Units.
In general, all work programs of the Committee as stated in the 2023 Risk Oversight Committee Work Plan have been
properly realized. In addition, all recommendations of the Risk Oversight Committee have been accepted by the Board
of Commissioners and taken into consideration in the decision-making process on proposals submitted by the Board of
Directors. On communication aspect, good and intensive communication has been established during 2023 to discuss
issues at Bank Mandiri and the progress of follow-up settlements carried out by the Board of Directors.
Risk Oversight Committee Remuneration
The remuneration of the Risk Oversight Committee of Independent Non-Commissioners is regulated in the Decree of
the Board of Commissioners No. KEP.KOM/003/2023 dated 13 September 2023 concerning Remuneration of Supporting
Organs of the Board of Commissioners of PT Bank Mandiri (Persero) Tbk and regulated in the Letter of Assignment as a
member of the Committee under the Board of Commissioners issued by Bank Mandiri.
No. Description Non-Commissioner Committee Members
1. Salary/Honorarium At most 20% of President Director’s Salary
2. Post-Employment Compensation Not provided
3. Holiday Allowance In accordance with Bank Mandiri employee stipulation
4. Bonus/Tantiem Not provided
5. Facilities
- Transportation Allowance Not provided
- Health Provided as per the Bank’s Internal rules
- Employment Provided as per the Bank’s Internal rules
- Business Trips In accordance with Bank Mandiri employee stipulation/equivalent to Group Head
Activities Report of the Risk
Oversight Committee in 2023
The Risk Oversight Committee has carried out its duties and 2. Non-Regular, which includes the concern and focus
functions as stipulated in the Risk Oversight Committee of the Risk Oversight Committee on certain issues
Charter by applying the GCG principles in accordance regarding risk management, particularly related to
with prevailing regulations, and in line with the Committee the effectiveness of the implementation of the 3-3-1
2023 work plans that has been approved by the Board strategy, credit, operations & IT, adequacy of SOPs,
of Commissioners. and the quality of performance of the Company’s
Subsidiaries.
The 2023 work plans of the Risk Oversight Committee are
divided into 2 (two) activities, namely Mandatory/Regular The following were activities of the Risk Oversight
and Non-Regular as follows: Committee in 2023:
1. Mandatory/Regular, which includes review of Risk 1. Held 25 Risk Oversight Committee Meetings, including
Profile Report, review of Bank’s Rating Report, review compiling and documenting Meeting Minutes.
of Anti-Fraud Strategy Realization Report, review of 2. Held 69 Internal Discussions, Discussions with related
Corporate Work & Budget Plans and Bank Business Work Units, as well as Joint Discussions with the Audit
Plan, implementation of Compliance, management Committee, including compiling and documenting
of the Bank’s 8 (eight) Risks, and Internal Activities of Minutes of Discussion.
the Risk Oversight Committee.
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RISK OVERSIGHT COMMITTEE
3. Reviewed more than 25 reports, including Risk Profile Report, Bank Soundness Rating Report, Debtor Report with
Credit Limit of over Rp3 trillion individually, Wholesale Segment Watchlist Debtor Report, and Anti-Fraud Strategy
Realization Report.
4. Reviewed more than 15 Proposals/Recommendations of the Board of Directors that require written approval from
the Board of Commissioners, including Proposals for Providing Funds to Related Parties, Corporate Action, Proposed
Corporate Work & Budget Plans (RKAP) and Bank Business Plans (RBB) and revisions, Proposed Sustainable Finance
Action Plan (RKAB), and Proposed Recovery Plan Initiation.
5. Prepared 4 (four) quarterly reports on Committee activities and have been submitted to the Board of Commissioners.
6. Conducted 6 (six) Site Visits including the preparation of Visit Results Reports, namely to Region X-Palu (05 April 2023),
Region VII-Area DI Yogyakarta (12-14 April 2023), Region X-Morowali (16 May 2023), CISO Office & Lab. Forensic (08
June 2023), Mandiri University (25 July 2023), and Region I-Area Batam (21-22 August 2023).
7. Prepared a Risk Oversight Committee Work Plan for 2024.
All members of the Committee have participated in at least 1 (one) competency development activity related to
Banking / Risk Management.
Risk Oversight Committee Work Plans for 2024
At the end of 2023, the Risk Oversight Committee has prepared a 2024 work plan and has obtained approval from
the Board of Commissioners. The 2024 Risk Oversight Committee work plan is divided into 2 (two) activities, namely
Mandatory/Regular and Non-Regular as follows:
1. Mandatory/Regular, which includes review of Risk Profile Reports, Bank Soundness Reports, Debtor Reports with Limits
above Rp3 Trillion, Wholesale Debtor Reports Watchlist Category, Stress Test Results, Anti-Fraud Strategy Realization
Reports, Realization of Company Work Plans & Budgets (RKAP) and Bank Business Plans (RBB), Sustainable Finance
Action Plan (RAKB), implementation of Compliance, management of 8 (eight) types of Bank Risk, and Internal
Activities of the Risk Oversight Committee.
2. Non-Regular, which includes matters that are the concern and focus of the Risk Oversight Committee, including
business and credit, operations & IT, and GRC.
The work plan is one of KPIs that serves as a basic of performance effectiveness assessment of the Risk Oversight
Committee in 2024.
ANNUAL REPORT 2023 621
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
INTEGRATED GOVERNANCE COMMITTEE
The Integrated Governance Committee has the duty and responsibility
to assist the Board of Commissioners in carrying out its duties and
supervisory functions over the implementation of Governance in
each Financial Service Institution (FSI) in the Bank Mandiri Financial
Conglomeration in accordance with the Integrated Governance
Guidelines and the implementation of duties and responsibilities of the
Bank’s Board of Directors. In addition, the Committee also functions
to provide directive or advice to the Bank’s Board of Directors on
the implementation and evaluation of the Integrated Governance
Guidelines, including to provide direction for improvement
This Committee is directly responsible to the Board of 8. Decree of the Board of Commissioners No. KEP.
Commissioners. As such, member of the Corporate KOM/002/2023 dated 25 August 2023 concerning
Governance Committee is appointed and dismissed by the Composition of Audit Committee Membership,
the Board of Commissioners. Risk Oversight Committee, Integrated Governance
Committee and Remuneration and Nomination
Appointment Basis of Integrated Committee of PT Bank Mandiri (Persero) Tbk.
Governance Committee 9. Board of Directors Decree No. KEP. DIR/018/2023 dated
The establishment of the Integrated Governance 11 April 2023 concerning Determination of Membership
Committee refers to the prevailing laws and regulations of the Integrated Governance Com
as well as banking best practices in Indonesia, as follows:
1. SOE Minister Regulation No. PER-3/MBU/03/2023 Structure, Membership and Profile of the
concerning Organs and Human Resources of State- Integrated Governance Committee
Owned Enterprises. The Integrated Corporate Governance Committee
2. SOE Minister Regulation No. PER-2/MBU/03/2023 on membership consists of at least:
Guidelines of Governance and Significant Corporate 1. An Independent Commissioner who acts as President
Activities of State-Owned Enterprises. Commissioner of the Company and serves as
3. POJK No. 33/POJK.04/2014 concerning the Board of Chairman of one of the committees in the Company,
Directors and Board of Commissioners of Issuers or as chairman and concurrently member.
Public Companies. 2. Independent Commissioner representing and
4. POJK No. 18/POJK.03/2014 dated November 18, appointed from Financial Services Authority in the
2014 concerning the Implementation of Integrated Financial Conglomeration, as a member.
Governance for Financial Conglomerates. 3. At least one Non-Commissioner Independent Party,
5. POJK No. 45/POJK.03/2020 concerning Financial as a member.
Conglomerates. 4. Member of the Sharia Supervisory Board of Bank
6. POJK No. 17/2023 on the Governance Implementation Syariah Indonesia, as a member of the Independent
for Commercial Banks. Commissioner.
7. Bank Mandiri Articles of Association and amendments. 5. Membership in the Integrated Governance Committee
representing and appointed from the Financial
Conglomeration in accordance with the needs of
the Financial Conglomeration.
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INTEGRATED GOVERNANCE COMMITTEE
6. Other committee members who are not members 8. The number and composition of members of the
of the Board of Commissioners, are not members of Integrated Governance Committee are adjusted to
the Integrated Governance Committee, but may the needs of the Financial Conglomeration, as well as
be assigned to assist the duties of the Integrated the efficiency and effectiveness of the implementation
Governance Committee. of the duties of the Integrated Governance Committee
7. Membership of Independent Commissioners, by taking into account at least the representation of
Non-Commissioners of Independent Parties, and each financial services sector.
members of the Sharia Supervisory Board in the
Integrated Governance Committee of the Financial As of 31 December 2023, the composition of the Integrated
Conglomeration is not counted as concurrent positions. Governance Committee’s membership appointed
based on the Decree of the Board of Directors No. KEP.
DIR/018/2023 dated 11 April 2023 regarding the Determination of Integrated Governance Committee Membership, is
as follows:
Integrated Governance Committee Composition as of 31 December 2023
Name Position in the Committee Position in Bank Mandiri & Other Companies Period
M. Chatib Basri Chairman & Member President Commissioner/Independent 2019 - 2024
Andrinof A. Chaniago Member Vice President Commissioner/Independent 2019 - 2024
Loeke Larasati Agoestina Member Independent Commissioner 2020 - 2025
Zainudin Amali*) Member Independent Commissioner 2023 - 2028
Faried Utomo Member Commissioner 2020 - 2025
M. Yusuf Ateh Member Commissioner 2021 - 2026
Chrisna Pranoto Member Independent Party 2019 - 2024
Rasyid Darajat Member Independent Party 2021 - 2026
Boedi Armanto Non-Voting Member Independent Commissioner PT Bank Mandiri Taspen 2023 - 2026
Hoesen Non-Voting Member Independent Commissioner PT Mandiri Sekuritas 2023 - 2026
Agus Retmono Non-Voting Member Independent Commissioner PT AXA Mandiri Financial Services 2023 - 2026
Fendy Eventius Mugni Non-Voting Member Independent Commissioner PT Mandiri Tunas Finance 2023 - 2026
Kusman Yandi Non-Voting Member Independent Commissioner PT Mandiri Utama Finance 2023 - 2026
Alamanda Shantika Non-Voting Member Independent Commissioner PT Mandiri Capital Indonesia 2023 - 2026
Prastoeti Soewondo Non-Voting Member Independent Commissioner PT Asuransi Jiwa Inhealth Indonesia 2023 - 2024
Mohamad Nasir Non-Voting Member Independent Commissioner PT Bank Syariah Indonesia Tbk 2023 - 2025
Mohamad Hidayat Non-Voting Member Sharia Supervisory Board PT Bank Syariah Indonesia Tbk 2023 - 2026
*) Appointed as Independent Commissioner at the Annual GMS dated 14 March 2023.
Integrated Governance Committee Profile
The profile of the Integrated Governance Committee members as members of the Board of Commissioners is presented
in Chapter 3 Profile of the Board of Commissioners, Chapter 5 sub section Audit Committee and Risk Oversight Committee
in this Annual Report.
The following is profile of the Integrated Governance Committee members as non-Commissioners/independent parties.
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Period of Assignment
25 October 2023 – Present
Educational Background
• Master of Agronomy of Bogor Agricultural Institute
• Master of Applied Economics University of Minnesota
• Doctor of Economics, University of Indonesia
Legal Basis of Appointment
Appointed as a member of the Integrated Governance Committee based on the Letter of the Board of
Commissioners No. DEKOM/068/2023 dated 25 October 2023 regarding the Change of Members of the
Integrated Governance Committee of Mandiri Group Representative of PT Bank Mandiri Taspen.
Professional Background
• Independent Commissioner of PT Bank Mandiri Taspen (2023-present)
• Independent Commissioner of PT Bank Mandiri (Persero) Tbk (2020 - 14 March 2023)
• Expert Staff of Banking Supervision of the Financial Services Authority (2019-2020)
• Acting Deputy Commissioner of Banking Supervision II of the Financial Services Authority (2019-2018)
• Deputy Commissioner of Banking Supervision I of the Financial Services Authority (2017-2019)
• Deputy Commissioner of Banking Supervision IV of the Financial Services Authority (2017-2017)
• Acting Deputy Commissioner of Banking Supervision IV Financial Services Authority (2016-2017)
• Deputy Commissioner of Banking Supervision II of the Financial Services Authority (2015-2017)
• Head of Department of Supervision Development and Crisis Management of the Financial Services
Authority (2014-2015)
• Head of Department of Development, Supervision and Crisis Management of Bank Indonesia (2013-
2013)
• Head of Accounting and Payment System Department of Bank Indonesia (2012-2013)
Boedi Armanto • Head of Bank Supervision Department 1 Bank Indonesia (2008-2012)
Member of Integrated • Head of Banking Licensing and Information Department of Bank Indonesia (2008-2008)
Governance Committee • Deputy Director of Internal Supervision Department of Bank Indonesia (2005-2008)
Age: 64 Years old • Senior Executive Analyst of Strategic Planning and Public Relations Department of Bank Indonesia
Citizenship: Indonesian (2005-2005)
• Project Leader of Special Unit of Bank Indonesia Transformation Program (2003-2005)
• Deputy Director of Bank Supervision Department 1 Bank Indonesia (2002-2003)
• Head of Bank Supervision Department 1 Bank Indonesia (1999-2002)
• Head of Human Resources Department of the Indonesian Bank Restructuring Agency (1998-1999)
Period of Assignment
2023 - 2026
Educational Background
• Bachelor of Agriculture From Padjadjaran University (1991)
• Master of Financial Management from Pelita Harapan University (2005)
Legal Basis of Appointment
Appointed as member of the Integrated Governance Committee as of 25 May 2023.
Professional Background
• Independent Commissioner PT Samudra Indonesia Tbk. (2023-present)
• President Commissioner Penjamin Efek Indonesia (KPEI) (2023-present)
• President Commissioner and Independent Commissioner PT Mandiri Sekuritas
(2023-present)
• Independent Commissioner PT Sawit Sumbermas Sarana Tbk. (2022-present)
• Chief Executive of Capital Market, Commissioner Otoritas Jasa Keuangan (2017-2022)
• Commissioner PT Danareksa Capital (2015-2017)
Hoesen • Commissioner PT Danareksa Investment Management (2015-2017)
Member of Integrated • Director PT Danareksa (2015-2017)
Governance Committee • Director of listing PT Bursa Efek Indonesia (2012-2015)
Age: 57 Years old *) Started his tenure since June 2023
Citizenship: Indonesian
624 PT Bank Mandiri (Persero) Tbk.
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INTEGRATED GOVERNANCE COMMITTEE
Period of Assignment
24 June 2021 – Present
Educational Background
• Bachelor Degree in Economics, University of Diponegoro, Semarang (1987)
• MBA from University of Illinois at Urbana-Champaign, USA (1997)
Legal Basis of Appointment
Appointed as member of the Integrated Governance Committee as of 24 June 2021 No.
002/AMFS-BOC/VI/2021.
Professional Background
• Associate Consultant (Advisor) at PT Sumberdaya Andalan Mandiri (2019-2020)
• Senior Vice President Policy & Procedure Group at PT Bank Mandiri (Persero) Tbk (2017-
2019)
• Supervisory Board Chairman of Pension Fund at Bank Mandiri Empat (DPBM Empat)
(2015-2018)
• Senior Vice President Credit Operations Group at PT Bank Mandiri (Persero) Tbk (2016-
Agus Retmono 2017)
Member of Integrated Governance • Senior Vice President Cash & Trade Operations Group at PT Bank Mandiri (Persero) Tbk
Committee (2015-2016)
Age: 61 Years old • Head I of SWIFT Indonesia Association (ASWIFTINDO) (2014-2016)
Citizenship: Indonesian
Period of Assignment
28 June 2023 – Present
Educational Background
• Bachelor Degree in Electrical Engineering, Indonesian Christian University, Jakarta
(2001).
• Master of Electrical Engineering, Indonesian Christian University, Jakarta (2020).
Legal Basis of Appointment
Appointed based on the results of the general meeting of shareholders on 28th June 2023,
he was appointed as an independent commissioner who also represents the Company as
a member of the Integrated Governance Committee.
Professional Background
• Investigator of National Human Rights Commission (2001-2003)
• Program Officer at Voice of Human Rights (2004-2005).
• Project Engineer of Nokia Siemens Network Indonesia (2006- 2012).
• Country Manager of PT. Eflag Solutions Indonesia (2012-2014)
Fendy Eventius Mugni* • Independent Commissioner of PT Hotel Indonesia Natour (Persero).
Member of Integrated Governance • vIndependent Commissioner of PT. Mandiri Tunas Finance (2023- Present).
Committee
Age: 51 Years old *) Started his tenure since June 2023
Citizenship: Indonesian
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Period of Assignment
13 November 2023 – Present
Educational Background
• Bachelor of accounting, Riau University (1989)
• Master of Management Gadjah Mada University (2009)
Legal Basis of Appointment
Appointed as a member of the Integrated Governance Committee in accordance with
Number of Letter Skel.0209/BOD/CORSEC/MUF/XI/2023 01 November 2023 regarding
Notification of the MUF Independent Commissioner as Member of the Integrated
Governance Committee
Professional Background
• Independent Commissioner PT Mandiri Utama Finance (November 2023 – present).
• Wholesale & Transaction Banking Director PT Bank Syariah Indonesia Tbk (February
2021 – May 2022).
• Wholesale Banking Director PT Bank Syariah Mandiri (April 2015
• – January 2021).
• Senior Executive Vice President (SEVP) Wholesale Banking PT Bank Syariah Mandiri
(January 2015 – March 2015).
• Senior Executive Vice President (SEVP) Wholesale, Treasury & International Banking PT
Bank Syariah Mandiri (May 2014 – January 2015).
Kusman Yandi • Executive Business Officer (EBO) Commercial Banking and Business Banking PT Bank
Member of Integrated Governance Mandiri (Persero) Tbk (September 2014 – May 2014).
Committee • Commercial Banking Center Manager (CBC Manager / Vice President) PT Bank
Age: 58 Years old Mandiri (Persero) Tbk (May 2007 – August 2013).
Citizenship: Indonesian
*) Started his tenure since June 2023
Period of Assignment
4 September 2020 – Present
Educational Background
Bachelor Degree in Computer Science and Mathematics, University of Bina Nusantara
(2013)
Legal Basis of Appointment
Appointed as member of the Integrated Governance Committee pursuant to Deed of
Resolution Statement of Shareholders No. 2 dated 4 September 2020.
Professional Background
• Independent Commissioner PT Blue Bird Tbk (2022-present)
• Product Design and Engineering Lead Berrybenka (2010-2021)
• Member of the Human Resources and Digital Economy Study Team of the Presidential
Advisory Council (2019)
• Independent Commissioner PT Mandiri Capital Indonesia (2019-present)
• Senior Software Engineering PT Multi Adiprakasa Manunggal (Kartuku) (2012-2013)
• Supervisor Software Engineering PT Multi Adiprakasa Manunggal (Kartuku) (2013-2014_
• Assistant Engineering PT Multi Adiprakasa Manunggal (Kartuku) (2014-2015)
• Head Product Development (Scrum of Scrums) PT Multi Adiprakasa Manunggal
(Kartuku) (2015)
• Vice President Product PT Aplikasi Karya Anak Bangsa (Gojek) (2015-2016)
Alamanda Santika • Vice President of Talent Management-People and Culture PT Aplikasi Karya Anak
Member of Integrated Governance Bangsa (Gojek) (2016)
Committee • Member of Technology Committee PT Medikaloka Hermina Tbk (November
Age: 35 Years old 2017-present)
Citizenship: Indonesian • President Director of Binar Academy (2017-present
626 PT Bank Mandiri (Persero) Tbk.
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Period of Assignment
27 Januari 2023 – Presentg
Educational Background
• Bachelor Degree Faculty of Economics, University of Indonesia – Art in Accounting
• Master Degree School of Public Health, University of California at Los Angeles, USA –
Health Administration
• Doctorate Degree School of Public Health, University of California at Los Angeles, USA
– Philosophy in Health Administration
Legal Basis of Appointment
Appointed as member of the Integrated Governance Committee as of 16 November
2023 pursuant to the Board of Commissioners Decree of PT Asuransi Jiwa Inhealth No. SK-
01/DK-AJII/1123 on the Amendment of Membership Structure of Committee under the
Board of Commissioners of PT Asuransi Jiwa Inhealth Indonesia.
Professional Background
• Independent Commissioner of PT Asuransi Jiwa Inhealth Indonesia (2021-present)
• Member of the Supervisory Board of the University of Indonesia Teaching Hospital
(2018 - present)
• Country Director dan Chairperson Thinkwell (2020 – present)
• Chair of the Health Working Group, National Team for the Acceleration of Poverty
Reduction TNP2K (2016 - 2019)
Prastoeti Soewondo* • Member of the Supervisory Board of Badan Pelaksanaan Jaminan Sosial Kesehatan
Member of Integrated Governance (2014 - 2016)
Committee • Member of the Audit Committee of PT asuransi Kesehatan (2008 - 2010)
Age: 68 Years old • Deputy Dean of the Indonesian Faculty of Public Health (2004 - 2008)
Citizenship: Indonesian
*) Started his tenure since June 2023
Period of Assignment
05 December 2023 – Present
Educational Background
• Bachelor Degree in Accounting, University Diponegoro Semarang
• Master Degree in Accounting, University Gadjah Mada Yogyakarta
• Doctorate in Accounting, University of Science Malaysia
Legal Basis of Appointment
Appointed as member of the Integrated Governance Committee as of 19 March 2021
pursuant to the Board of Directors Decree No. 03/519-KEP/DIR.
Professional Background
• Independent Commissioner of PT Bank Sharia Indonesia Tbk (2022-present)
• Special Advisor to the Vice President of the Republic of Indonesia, Bureaucratic
Reform (2019-present)
• Independent Commissioner of PT Bank Mandiri (Persero) Tbk (2019-2022)
• Minister of Research, Technology and Higher Education Working Cabinet Republic of
Indonesia (2014-2019)
• Chancellor of Diponegoro University (2014)
*) Started his tenure since December 2023
Mohamad Nasir
Member of Integrated Governance
Committee
Age: 63 Years old
Citizenship: Indonesian
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Period of Assignment
19 March 2021– Present
Educational Background
• Bachelor Degree in Sharia, IAIN/UIN Syarif Hidayatullah Jakarta
• Master Degree in Law Science, Institute of Business Law and Legal Management
• Master of Business Administration IPWI Jakarta
• Doctorate in Islamic Economics and Finance, University of Trisakti
Legal Basis of Appointment
Appointed as member of the Integrated Governance Committee as of 19 March 2021
pursuant to the Decree of the Board of Directors No. 01/053-KEP/DIR.
Professional Background
• Advisory Council of the Islamic Economists’ Association (2019-present)
• Board of Expert of Shariah Economic Society (2018-present)
• Board of Trustees of the Indonesian Sharia Insurance Association (2017-present)
• Lecturer of S2 PSTTI University of Indonesia (2016-2017)
• Postgraduate Lecturer at Indonesia Banking School (2015-2017)
• Lecturer of S2 Islamic Economics & Finance, Trisakti University (2015-2016)
• DPS UUS Allianz Syariah (2010-present)
• DPS UUS Manulife Syariah (2010-present)
• Chairman of DPS UUS BRI Life Syariah (2005-present)
Mohammad Hidayat • DPS UUS BTN Syariah (2005-present)
Member of Integrated Governance • Chairman of DPS Bank Syariah Indonesia (1 February -1 June 2021)
Committee • DPS PT Bank Syariah Mandiri (BSM) in 1999-2010)
Age: 56 Years old
Citizenship: Indonesian
628 PT Bank Mandiri (Persero) Tbk.
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INTEGRATED GOVERNANCE COMMITTEE
Integrated Governance Committee Charter laws and regulations in the Capital Market and
In carrying out its duties and responsibilities, the Bank’s the OJK, Bank Indonesia, and other regulations
Integrated Governance Committee has the Charter of relating to banking, insurance, securities and
the Integrated Governance Committee, which was last financing businesses through coordination with
updated on 13 September 2023 based on the Decree of the Integrated Compliance Unit.
the Board of Commissioners No. KEP.KOM/006/2023. The • Monitoring the implementation of compliance
Charter regulates the following: periodic reports and audit reports relating
1. General Purpose to compliance with internal and external
2. Basic Regulations regulations issued by the Integrated
3. Duties, Responsibilities and Authority Compliance Unit and external auditors.
4. Composition, Structure, Membership Requirements • Holding periodic meetings with the Integrated
and Tenure Compliance Unit to discuss matters relating to
5. Meetings the Company and its Subsidiaries compliance
6. Reports with internal and external regulations.
7. Closing • Monitoring and evaluating the
implementation of follow-up by the Board of
Duties and Responsibilities of Integrated Directors of the Company and Subsidiaries on
Governance Committee the findings of the Integrated Compliance
The following are duties and responsibilities of the Unit, Public Accountant Firm, and the oversight
Integrated Governance Committee: results of the OJK regarding the weaknesses
1. Evaluating the implementation of Integrated in the system and implementation of the
Governance at least through an assessment of the integrated compliance function.
adequacy of internal control and the implementation • In conducting the assessment, the Integrated
of an integrated compliance function. Governance Committee obtained
a. Assessment of the Adequacy of Integrated Internal information on evaluation of the internal audit
Control implementation and the compliance function
• Evaluating the Company and its Subsidiaries of each LJK from members of the Board of
adherence to implement a standard integrated Commissioners of each LJK who are members
internal control system in accordance with the of the Integrated Governance Committee.
best practices by reviewing the enforcement 2. Providing recommendations to the Bank’s Board of
of Integrated Governance Guidelines in the Commissioners to refine the Integrated Governance
Company. Guidelines according to the needs of at least every
• Monitoring and evaluating the effectiveness 2 (two) years.
of the implementation of integrated internal
control by reviewing the Periodic Report and Integrated Governance Committee Authority
Audit Report issued by the Integrated Internal The Integrated Governance Committee has the authority
Audit Unit. to implement the following matters:
• Holding periodic meetings with the Integrated 1. Providing opinions to the Bank’s Board of
Internal Audit Unit to discuss matters related to Commissioners regarding the implementation of
the integrated internal control system. Integrated Governance through the assessment of the
• Holding periodic meetings with the Integrated adequacy of internal control and the implementation
Risk Management Unit to discuss matters of the integrated compliance function.
related to integrated risk management. 2. Communicate with work units for functions including
• Monitoring and evaluating the implementation internal audit, legal and compliance, finance and
of follow-up by the Board of Directors of the risk management, human resources, and aspects
Company and Subsidiaries on the findings of business operational functions that are needed,
of the Integrated Internal Audit Unit, Public to obtain information, clarification and request the
Accountant Firm, and the oversight results necessary reports in an integrated manner.
of the OJK regarding the weaknesses in the 3. Access documents, data, records, or information
system and implementation of integrated about employees, funds, assets and other company
internal control. resources related to the performance of their duties.
b. Implementation of Integrated Compliance 4. Exercise other powers granted by the Board of
Function Commissioners.
• Monitoring and evaluating the Company and
its Subsidiaries compliance with the prevailing
ANNUAL REPORT 2023 629
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INTEGRATED GOVERNANCE COMMITTEE
Reporting of Integrated Governance Committee
The Integrated Governance Committee shall prepare periodic reports to the Bank’s Board of Commissioners regarding
the activities of the Integrated Governance Committee, at least once in 6 (six) months. The Integrated Governance
Committee shall prepare a report to the Bank’s Board of Commissioners on each assignment given and/or for any issues
identified that require the attention of the Bank’s Board of Commissioners.
Qualifications and Professional Background of Integrated Governance Committee
The following are requirements for the Integrated Governance Committee Members:
1. General Requirements
a. Having integrity, character and good morals.
b. Does not have personal interests/relationships that can cause conflict of interest against the Company.
2. Competency Requirements
a. aving sufficient expertise, ability, knowledge and experience related to their duties and responsibilities.
b. Having sufficient knowledge of good corporate governance.
c. Having sufficient knowledge of capital market regulations and regulations related to banking, insurance, securities
and financing business.
Integrated Governance Committee Qualifications and Professional Background
Name Position Educational Background Professional Background
M. Chatib Basri Chairman and • Bachelor Degree in Economics Professional background in finance and
Member • Master of Business Administration in Economic corporate oversight.
Development.
• Ph. D in Economics
Andrinof A. Chaniago Member • Bachelor Degree in Social and Political Science Professional background in banking and
• Master Degree in Public Planning and Policy corporate oversight.
Loeke Larasati Agoestina Member • Bachelor Degree in Law Professional background in law and banking.
• Master Degree in Management
Zainudin Amali Anggota • Bachelor in Economy (Accounting) Professional background in banking and
• Magister in Public Policy corporate oversight.
• Doctor in Government Sciences
• Honorary Professor in Sports Policy
Faried Utomo Member • Bachelor Degree in Law Professional background in government field.
• Master Degree in Law
M. Yusuf Ateh Member • Diploma 4 in Accounting Professional background in accounting, and
• Diploma 3 in Accounting audit
• Master of Business Administration (MBA)
• Doctorate in State Administrative
Chrisna Pranoto Member • Master Degree in Agronomics Professional background in banking, risk
• Master of International Business Management management, and compliance.
Rasyid Darajat Member • Bachelor Degree in Accounting Professional background in banking, audit,
• Master of Management in Business Management and risk management.
Boedi Armanto Member • Bachelor of Agronomy Professional background in banking
• Master of Applied Economics
• Doctor of Economics
Hoesen Member • Bachelor of Agriculture Professional background in banking and
• Master of Financial Management finance.
Agus Retmono Member • Bachelor Degree in Economics Professional background in banking.
• Master of Business Administration
Fendy Eventius Mugni Member • Bachelor Degree in Electrical Engineering Professional background in Human Rights,
• Master of Electrical Engineering Supervision, Advisory, Audit, and Electrical
Engineering.
630 PT Bank Mandiri (Persero) Tbk.
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INTEGRATED GOVERNANCE COMMITTEE
Integrated Governance Committee Qualifications and Professional Background
Name Position Educational Background Professional Background
Kusman Yandi Member • Master of Resources Economics Program Professional background in Conventional
and Sharia banking, especially in Strategic
Management, Financial Analysis, Risk
Management, Business Development
Strategies, and Islamic Finance.
Alamanda Shantika Member • Bachelor Degree in Computer Science and Professional background in banking,
Mathematics information technology.
Prastoeti Soewondo Member • Bachelor Degree Art in Accounting Professional background in healthcare.
• Master Degree in Health Administration
• Philosophy in Health Administration
Mohamad Nasir Member • Bachelor in Accounting Professional background in Supervision,
• Master in Accounting Advisory, Bureaucracy, Education, and
• Doctor in Accounting Accounting.
Mohamad Hidayat Member • Bachelor Degree in Sharia Professional background in sharia banking
• Master of Business Administration dan Legal.
• Master Degree in Law
• Doctorate Degree in Islamic Economic and
Finance
Independence of Integrated Governance Committee
Members of the Integrated Governance Committee have no shareholding in Bank Mandiri and its Subsidiaries,
either directly or indirectly, have no affiliation relationship with Bank Mandiri, its Subsidiaries, Members of the Board of
Commissioners and/or Subsidiaries, Members of the Board of Directors and/or Subsidiaries and ultimate shareholders
of Bank Mandiri and/or Subsidiaries and have no business relationship either directly or indirectly with Bank Mandiri and
its Subsidiaries.
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INTEGRATED GOVERNANCE COMMITTEE
Integrated Governance Committee Independence
Independence M. Andrinof Loeke Larasati M. Yusuf Zainudin
Faried Utomo Chrisna Pranoto
Aspect Chatib Basri A. Chaniago Agoestina Ateh Amali
Does not have
financial relations
with the Board of √ √ √ √ √ √ √
Commissioners and
Directors
Does not have
management
relations in
√ √ √ √ √ √ √
the company,
subsidiaries, or
affiliates
Does not have
shareholding
√ √ √ √ √ √ √
relations in the
company
Does not have
family relations
with the Board of
Commissioners,
√ √ √ √ √ √ √
Directors and/
or with fellow
members of
Committee
Does not serve as
the management
in political parties, √ √ √ √ √ √ √
officials and in the
government
Integrated Governance Committee Meeting 6. Each meeting of the Integrated Governance
The provisions of the Integrated Governance Committee Committee is set forth in the meeting minutes, including
meeting are regulated in the Integrated Governance the dissenting opinions with its reasons, signed by
Committee Charter as follows: the Committee Chairman and Secretary and to be
1. The Integrated Governance Committee holds a properly documented.
meeting at least 1 (one) time in 6 (six) months. 7. Meetings of the Integrated Governance Committee
2. The Integrated Corporate Governance Committee shall be stated in the meeting minutes signed by the
meetings are considered valid if attended by at Committee Chairman and Secretary.
least 51% of members including an Independent 8. The Integrated Governance Committee meetings
Commissioner of the Company and an Independent can be held through direct meeting and/or electronic
Party on Non-Commissioners. media.
3. The decision of the Integrated Governance Committee
meeting is made based on deliberation to reach a Meeting Agenda of the Integrated
consensus. Governance Committee
4. In the case that consensus agreement does not occur, In 2023, the Integrated Governance Committee held 6
the decision is made based on majority votes. (six) meetings, with the following agenda.
5. The meeting shall be chaired by the Chairman
of the Integrated Governance Committee or
other Committee Members who are Independent
Commissioners if the Chairman of the Integrated
Governance Committee is unable to attend.
632 PT Bank Mandiri (Persero) Tbk.
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INTEGRATED GOVERNANCE COMMITTEE
Fendy
Rasyid Boedi Agus Kusman Prastoeti Alamanda Mohamad Mohamad
Hoesen Eventius
Darajat Armanto Retmono Yandi Soewondo Shantika Nasir Hidayat
Mugni
√ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √
Integrated Governance Committee Meeting Agenda
No. Tanggal Agenda Rapat Kuorum
1 16 Maret 2023 1. Follow-up Input of the Committee Meeting on 14 December 2022 100%
2. Implementation of Integrated Unit (Realization of 2022 Work Plan, 2023 Work Plan)
3. Results of Consolidated Bank Soundness Rating Assessment in the Second Semester/2022
4. Financial Conglomeration/Mandiri Group Strategy in 2023
2 25 Mei 2023 1. Follow-up Input of Committee Meeting on 16 March 2023 100%
2. Development of AML-CFT Strengthening Program Implementation in Mandiri Group
3. Implementation of Mandiri Group Stress Test
3 13 Juli 2023 1. Follow-up Input of Committee Meeting on 25 May 2023 88,89%
2. Implementation of Environmental, Social & Governance (ESG) in Subsidiaries
4 27 September 2023 1. Follow-up Input of Committee Meeting on 13 July 2023 100%
2. Realization of the Work Plan of the Integrated Unit for Semester I/2023
3. Results of the Consolidated Bank Soundness Rating Assessment for Semester I/2023
5 2 November 2023 1. Follow-up Input of Committee Meeting on 27 September 2023 100%
2. Development of Digitalization of Subsidiaries
6 7 Desember 2023 1. Follow-up Committee Meeting Input on 02 November 2023 100%
2. Mandiri Group’s Cyber Resilience
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Integrated Governance Committee Meeting Frequency and Attendance
Name Position Total Meetings Total Attendance Percentage
M. Chatib Basri Chairman and Member 6 6 100%
Andrinof A. Chaniago Member 6 6 100%
Loeke Larasari Agoestina Member 6 6 100%
Zainuddin Amali* Member 6 6 100%
Faried Utomo Member 6 6 100%
M. Yusuf Ateh Member 6 6 100%
Chrisna Pranoto Member 6 6 100%
Rasyid Darajat Member 6 6 100%
Hoesen** Non-Voting Member 4 4 100%
Agus Retmono Non-Voting Member 6 6 100%
Ravik Karsidi*** Non-Voting Member 2 2 100%
Fendy Eventius Mugni** Non-Voting Member 4 3 75%
Mansyur Syamsuri Nasution*** Non-Voting Member 2 2 100%
Alamanda Shantika Non-Voting Member 6 5 83%
Prastoeti Soewondo Non-Voting Member 6 6 100%
M. Arief Rosyied Hasan*** Non-Voting Member 6 5 83%
Mohamad Nasir** Non-Voting Member 1 1 100%
Mohamad Hidayat Non-Voting Member 6 6 100%
*Appointed in March 2023 & Effective as of November 2023
** Appointed from May 2023, June 2023 and December 2023
***Ceased to serve from June 2023 and November 2023
Key Performance Indicators Achievement of Integrated Governance Committee
The KPIs of the Integrated Governance Committee during 2023 is evident from the realization of the work plan, the
quality of recommendations that have been prepared, and the quality of communication that has been carried out
both with the Board of Commissioners, Board of Directors, and Leaders of related Work Units.
In general, all work programs of the Committee as stated in the 2023 Work Plan of the Integrated Governance Committee
have been properly realized. Moreover, all recommendations of the Integrated Governance Committee have been
accepted by the Board of Commissioners and taken into consideration in the decision-making process on proposals
submitted by the Board of Directors. On communication aspect, good and intensive communication has been established
during 2023 to discuss issues at Bank Mandiri and the progress of follow-up resolutions made.
Remuneration of Integrated Governance Committee
The remuneration of the Integrated Governance Committee of the Non-Commissioner Independent party is regulated
in the Decree of the Board of Commissioners No. KEP.KOM/003/2023 dated 13 September 2023 on the Remuneration
of Supporting Organs of the Board of Commissioners of PT Bank Mandiri (Persero) Tbk and regulated in the Letter of
Assignment of a member of the Committee under the Board of Commissioners issued by Bank Mandiri.
No. Uraian Anggota Komite Non-Komisaris
1. Salary/Honorarium At most 20% of President Director’s Salary
2. Post-Employment Compensation Not provided
3. Holiday Allowance In accordance with Bank Mandiri employee stipulation
4. Bonus/Tantiem Not provided
5. Facilities
- Transportation Allowance Not provided
- Health Provided as per the Bank’s Internal rules
- Employment Provided as per the Bank’s Internal rules
- Business Trips In accordance with Bank Mandiri employee stipulation/equivalent to
Group Head
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Activities Report of the Integrated Governance Committee in 2023
The Integrated Governance Committee has undertaken its duties and functions as stipulated in the Committee Charter
by continuously implementing independence principles according to prevailing regulations and in line with the 2023
work plans of the Committee that have been approved by the Board of Commissioners.
The following are the activities of the Committee in 2023:
1. Held 6 (six) meetings, including to develop Meeting Minutes.
2. Held 9 (nine) internal discussions and discussions with related Units.
3. Evaluated the adequacy of the implementation of integrated internal control, integrated compliance, and integrated
risk management, as well as providing recommendations of future improvements.
2024 Work Plans of the Integrated Governance Committee
At the end of 2023, the Integrated Governance Committee has prepared the 2024 work plans and has obtained the
approval of the Board of Commissioners. The Committee 2024 work plans are divided into 2 (two) activities, which are
Mandatory/Regular and Non-Regular, as follows:
1. Regular, which includes the review of Duties Implementation Reports of Integrated Governance Committee Unit,
Integrated Risk Management Unit, and Integrated Internal Audit Unit.
2. Non-Regular, which includes matters of concern and focus of the Integrated Governance Committee as well as
the Board of Commissioners related to Mandiri Group.
Replacement Procedures of Committees Under the Board of Commissioners
The following chart illustrates the procedures for replacing Committee members under the Board of Commissioners
from Independent Parties.
Board of
Commissioners
Open Recruitmant Interview with meeting to discuss
at Bank Mandiri Board of Commissioner Committee Member
Website candidates
1 2 3
Determination of
Determination
Committee members
by the Board of by the Board of Negotiation
Directors Commissioners
6 5 4
ANNUAL REPORT 2023 635
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
DIVERSITY OF THE BOARD
OF COMMISSIONERS AND DIRECTORS
The diversity policy of the Company’s Board of Commissioners
and Board of Directors is based on different age, educational
background and experience required in performing their duties
and responsibilities.
Policies on Diversity of the Board of Commissioners
The Bank Mandiri’s Articles of Association regulated the diversity of the Board of Commissioners in accordance with
the Attachment to SEOJK No. 32/SEOJK.04/2015 on Public Companies’ Governance Guideline and SEOJK No. 13/
SEOJK.03/2017 concerning Implementation of Governance for Commercial Banks.
The appointment of the Board of Commissioners is carried out by taking into account the age, gender, education,
experience, integrity, dedication, comprehension of the company’s management issues, having knowledge and/or
expertise in the required areas of Bank Mandiri and being able to provide sufficient time to carry out duties and other
requirements based on the laws and regulations. Currently the Board of Commissioners had met the criteria of age,
gender, education, experience, integrity, dedication, comprehension of company management issues, as well as
having knowledge and/or expertise in the areas required by Bank Mandiri.
In 2023, the diversity of the composition of the Board of Commissioners reflected in education, work experience, age
and gender, as seen in the table below:
Diversity of the Board of Commissioners Composition
Education Professional
Name Position Age Gender Skills
Background Background
Muhamad Chatib President 56 Years old Male • Ph.D. in Economics . Professional Macroeconomic,
Basri Commissioner/ • Master of Business background Finance
Independent Administration in finance and
in Economic corporate oversight.
Development.
• Bachelor of
Economics.
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GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
DIVERSITY OF THE BOARD
Diversity of the Board of Commissioners Composition
Education Professional
Name Position Age Gender Skills
Background Background
Andrinof A. Vice President 59 Years old Male • Bachelor of Social Professional Macroeconomic
Chaniago Commissioner/ and Political background in
Independent Science banking and
• Master of Public corporate oversight.
Planning and Policy
Loeke Larasati Independent 62 Years old Female • Bachelor of Law Professional Legal
Agoestina Commissioner • Master of background in legal
Management affairs and banking.
Muliadi Rahardja Independent 63 Years old Male • Bachelor of Professional Banking,
Commissioner Accounting background in Accounting
• Master of Business banking and
Administration in corporate oversight
Finance
Heru Kristiyana Independent 67 Years old Male • Bachelor of Law Work experiences Banking, Finance,
Commissioner • Magister in including in Banking Legal
Management Supervision
Zainudin Amali Independent 61 Years old Male • Bachelor in Work experiences Finance, Public
Commissioner Economics including in Policy.
(Accounting) Company
• Magister in Public Supervision
Policy
• Doctorate in
Government
Science
• Honorary Professor
in Sports Policy
Rionald Silaban Commissioner 55 Years old Male • Bachelor of Law Professional Human Capital,
• Master of Law background in Finance, Legal
Center finance and human
capital.
Arif Budimanta Commissioner 53 Years old Male • Bachelor of Professional Finance
Geology background in
• Master of Science banking.
in Natural
Resources
Economics
• Doctor of Social
and Political
Science
Nawal Nely Commissioner 48 Years old Female • Bachelor degree in Professional Accounting,
Accounting background Banking
• Executive Master in finance and
of Business auditing.
Administration
Faried Utomo Commissioner 57 Years old Male • Bachelor of Law Professional Legal
• Master of Law background in
government.
Muhammad Yusuf Commissioner 57 Years old Male • Diploma 3 in Professional Accounting,
Ateh Accounting background in Audit
• Diploma 4 in legal affairs and
Accounting supervision.
• Master of Business
Administration
(MBA)
• Doctor of State
Administrative
ANNUAL REPORT 2023 637
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
DIVERSITY OF THE BOARD
Board of Directors Diversity Policy
The Financial Services Authority recommendation as stated in the Attachment of SEOJK No. 32/SEOJK.04/2015 concerning
Public Companies’ Governance Guidelines and SEOJK No. 13/SEOJK.03/2017 concerning Implementation of Governance
for Commercial Banks stated that the composition of the Board of Directors shall take into account the diversity of its
members. The diversity of the Board of Directors’ members is combination of desired characteristics from the Board
of Directors organs as well as members as individuals, in accordance with the requirements of Public Companies. The
combination of diversity is established by taking into account the expertise, knowledge and experience according to the
segregation of duties and functions of the Board of Directors position in pursuing the objectives of the Public Companies.
The characteristic combination considerations shall take effect in the accuracy of nominating and appointment
process of an individual member or collectively. The diversity of the Board of Directors’ members as specified in the
Attachment of SEOJK No. 32/SEOJK.04/2015 concerning Public Companies’ Governance Guidelines and SEOJK No.
13/SEOJK.03/2017 concerning Implementation of Governance for Commercial Banks has been accommodated in the
Company’s Article of Association. The appointment of the Board of Directors is carried out by considering the integrity,
dedication, understanding on the Company management issue related to one of the management functions, having
knowledge and/or skill in the areas required by the Company and being able to provide sufficient time to carry out
duties as well as other requirements in accordance the prevailing laws and regulations.
However, the diversity policy only regulates in terms of knowledge and/or skills in accordance with the scope of the
Board of Directors. Bank Mandiri has not established the diversity policy related to age and gender as the nomination
is prioritizing the Company requirements.
In 2023, the diversity of the composition of the Board of Directors reflected in education, work experience, age and
gender, as seen in the table below:
Board of Directors Composition Diversity
Name Position Age Gender Education Work Experience Skills
Darmawan President 56 years old Male Bachelor of Law Having work experience, Treasury & International Banking,
Junaidi Director among others, in Risk Management, Funding &
banking, finance and Lending, Finance, Special Asset
mining. Management, Credit Recovery,
Legal
Alexandra Vice President 50 years old Female • Bachelor in Economics. Having work experience, Corporate Banking, Special
Askandar Director • Master of Business among others, in Assets Management, Structured
Administration (MBA) in banking, finance and Finance, Government &
Finance. securities. Institutional.
Ahmad Director of Risk 57 years old Male • Bachelor of Chemical Having work experience, Credit risk management,
Siddik Management Engineering. among others, in risk management strategy,
Badruddin • Master of Business banking, finance and risk risk analysis, collection
Administration (MBA) management. management and strategy,
in Management fraud risk management, business
Information Systems. and portfolio acquisition
and closing/sales, portfolio
scorecard management,
operational risk management,
self-assessment process for risk
control, management of external
collection agents, and various
training programs related to risk
management.
Agus Dwi Director of 52 years old Male • Bachelor in Accounting. Having work Human Capital, Finance,
Handaya Compliance • Master of Business experience, among Strategy and Performance
and HR Administration (MBA) in others, in banking,
Strategy & Finance. human resources and
economics.
Eka Fitria*) Director of 45 years old Female • Bachelor in Law Having work experience, Treasury, Human Capital
Treasury and • Master of Business among others, in
International Administration banking, treasury, and
Banking human resources
638 PT Bank Mandiri (Persero) Tbk.
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
DIVERSITY OF THE BOARD
Board of Directors Composition Diversity
Name Position Age Gender Education Work Experience Skills
Riduan Director of 52 years old Male • Bachelor in Accounting Having work experience, Accounting, Finance, Audit,
Commercial Economics. among others, in Banking and Risk Management.
Banking • Master in Management auditing, banking,
insurance and
economics
Aquarius Director of 55 years old Male Bachelor in Social and Has work experience, Corporate & Commercial Credit,
Rudianto Network and Political Sciences among others, in Retail Credit Risk Management,
Retail conventional banking, Commercial Credit Risk
Sharia banking, Management, Commercial
risk management, Banking, and Commercial Sales.
insurance, corporate
supervision, and
economics.
Toni E. B. Director of 58 years old Male Bachelor in Agricultural Having work Credit Recovery, Corporate
Subari Operations Industrial Technology experience, among Banking, Business Banking, and
others, in the fields of Special Asset Management.
conventional banking,
Islamic banking,
capital markets, risk
management, and
economics.
Susana Director of 57 years old Female Bachelor in Management Having work experience, Corporate Banking, Commercial
Indah K. Corporate Economics among others, in Banking, Credit Analyst,
Indriarti Banking banking, economics Commodities Trading, and
and risk management. Wholesale Risk.
Rohan Director of 61 years old Male Bachelor in Economics Having work experience, Brain Mapping, Risk
Hafas Institutional among others, in Management, Marketing,
Relations banking, consulting, Corporate Relations, and
corporate secretary, Corporate Secretary.
institutional relations,
and public relations.
Sigit Director of 51 years old Male • Bachelor in Geography/ Having work experience, Treasury Dealer, Risk
Prastowo Finance and Regional Planning among others, in Management, Credit Analyst,
Strategies • Master in Management banking, finance, and Budgeting, and Finance.
company supervision.
Timothy Director of 57 years old Male • Bachelor of Business Having work experience, Banking operations, treasury,
Utama Information Administration in among others, in trade services and information
Technology accounting and finance banking, treasury, trade technology
service and technology
and information systems
ANNUAL REPORT 2023 639
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
GOVERNANCE IN PROVIDING
REMUNERATIONS
Bank Mandiri has implemented a remuneration governance
policy based on OJK Regulation No. 45/POJK.03/2015 concerning
Implementation of Governance in the Provision of Remuneration
for Commercial Banks. The remuneration is a reward stipulated
and provided to the Board of Commissioners, Directors and/
or Employees, permanent and non-permanent, in the form of
cash and non-cash in accordance with their duties, authority
and responsibilities. The implementation of governance in the
provision of remuneration aims to encourage prudent risk taking
to maintain the Bank’s business sustainability.
Remuneration Policy for the Board of dated 24 September 2021, and lastly amended by
Commissioners and the Board of Directors the SOE Minister Regulation No. PER-3/MBU/03/2023
In providing remuneration for the Board of Commissioners concerning the Organization and Human Resources
and Directors, Bank Mandiri upholds the principle of of State-Owned Enterprises.
prudential as well as refers to the prevailing regulations 2. SOE Minister Regulation No. PER-01/MBU/2011 regarding
of law. Currently, the Company has implemented a the Implementation of Good Corporate Governance
good governance in terms of remuneration provision in State-Owned Enterprises as amended by the SOE
to the Board of Commissioners. This manner aims to Minister Regulation No. PER-09/MBU/2012 concerning
promote prudent risk-taking to maintain the Company’s Amendments to the SOE Minister Regulation No. PER-
sustainability. 01/MBU/2011 regarding the Implementation of Good
Corporate Governance in State-Owned Enterprises,
Bank Mandiri is committed to implement governance in and lastly amended by the SOE Minister Regulation
providing remuneration by formulating policies that have No. PER-2/MBU/03/2023 concerning Guidelines for
been authorized under the Joint Decree of the Board of Governance and Significant Corporate Activities of
Commissioners and Board of Directors on Remuneration State-Owned Enterprises.
Policy of PT Bank Mandiri (Persero) Tbk dated 20 March 3. POJK 17 of 2023 concerning the Implementation of
2018. The determination of remuneration for the Board of Governance for Commercial Banks
Commissioners refers to: 4. OJK Regulation No.45/ POJK.03/2015 on the
1. SOE Minister Regulation No. PER-04/MBU/2014 Implementation of Governance in Providing
regarding Guidelines for Determining the Remuneration Remuneration for Commercial Banks.
of Directors, Board of Commissioners, and Supervisory
Board of State-Owned Enterprises as amended by
the SOE Minister Regulation No. PER-13/MBU/09/2021
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GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
GOVERNANCE IN PROVIDING REMUNERATIONS
5. The Company’s Articles of Association b. Conducting frauds, breaking the law, behaving
in an unethical manner, and/or falsifying records.
Pursuant to POJK No. 45/POJK.03/2015 on the c. Intentionally violating the bank’s policy, rules, and
Implementation of Governance in Providing Remuneration procedures.
for Commercial Banks, Bank Mandiri has performed d. Inducing significant negative impacts towards
Governance in Providing Remuneration that has taken bank capital not caused by economic or industrial
into account various aspects, including the bank financial climate change.
stability, the creation of risk management, short-term 4. In implementing remuneration for MRT executives,
and long-term liquidity requirements, and potential future Bank Mandiri acts under the provisions from Financial
revenue. Service Authority, Regulations of the Ministry of SOEs,
and the Company’s remuneration policy.
The Bank may carry out malus and clawback of variable
remuneration for the Bank executives who are under the Remuneration and Nomination Committee
category of Material Risk Taker (MRT), with the following The Board of Commissioners has established the
stipulations: Remuneration and Nomination Committee that aims to
assist in areas related to the remuneration and nomination
1. The Company will have malus and or clawback of members of the Board of Directors and the Board of
in specific circumstances in applying variable Commissioners. One of the duties of the Remuneration
remuneration, by taking into account some factors and Nomination Committee is to create a remuneration
as follows: system for the Board of Commissioners and Directors
a. The financial or non-financial loss of the Company. which will become part of the corporate governance
b. The direct or indirect involvement of the concerned policy guidelines and will serve as the basis for the Board
executives in the loss. of Commissioners and the GMS in determining the
2. Variable remuneration must be deferred amounting remuneration for members of the Board of Commissioners
a percentage specified by the Company. and/or members of the Board of Directors.
3. This policy applies for MRT executives under the
following criteria: The elaboration on the Remuneration and Nomination
a. Causing financial or non-financial loss to the Committee is presented in the Remuneration and
Company. Nomination Committee section of the Corporate
Governance Chapter in this Annual Report.
ANNUAL REPORT 2023 641
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
GOVERNANCE IN PROVIDING REMUNERATIONS
Committee Board of
Remuneration and Commissioners
Nomination
1 2
Serie A
Dwiwarna
Shareholders
FSA GMS
5 4 3
1 Prepare and propose 2 • Review the proposal 3 • Evaluation of 4 Appointment and 5 • Conduct Fit and
Recommendations of the Remuneration the Fulfillment of Succession of Directors Proper Test
for Board of Directors and Nomination Requirements of • Approval of
Succession Committee Candidates for the Company’s
• Propose Board of Members of the Management
Directors Succession Board of Directors Candidate
to Series A Dwiwarna • Approval of Board of
Shareholders Directors Succession
The determination of remuneration for the Board of b. Approval of authority for the Board of Commissioners
Commissioners and Directors is carried out with the to determine the element and amount of the
following procedures: remuneration.
1. The Remuneration and Nomination Committee holds a
review on remuneration for the Board of Commissioners Remuneration Policy Scope and Its Implementation
and Directors. Pursuant to OJK Regulation No. 45/POJK.03/2015
2. The Committee coordinates with Human Capital concerning the Implementation of Governance in
Director and Executives as well as related unit to Providing Remuneration for Commercial Banks, Bank
develop the remuneration proposal. Mandiri has a Remuneration Policy which was approved
3. The Committee coordinates with the Risk Management through a Joint Decree of the Board of Commissioners and
Unit in establishing policies on variable remuneration. Directors dated 20 March 2018. The remuneration policy
4. Based on the review, the Committee draws up is the bank’s strategy in providing rewards to employees,
recommendation on remuneration for submission to adapted to the Bank’s ability to accommodate changes
the Board of Commissioners and Directors. in employee demographics, management of labour
5. The Board of Commissioners presents the proposal costs, and in order to promote the achievement of Bank
and recommendation reviewed by the Remuneration Mandiri’s business goals. Bank Mandiri remuneration is
and Nomination Committee to the General Meeting structured with the aim of being able to attract, retain,
of Shareholders to obtain approval. motivate and increase employee engagement so that
6. The proposal and recommendation of the Board of they can continuously provide optimum performance,
Commissioners may be in the form of: support the vision, mission and strategy of the Bank.
a. Approval on the element and amount of the
remuneration; or
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GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
GOVERNANCE IN PROVIDING REMUNERATIONS
The remuneration policy that has been established (key performance indicators) that has been agreed upon
currently regulates the remuneration of the Board of cannot be achieved so it is necessary to make adjustments
Commissioners and the Board of Directors, which will then to the remuneration as well as the amount of remuneration
be applied to employees at certain levels who will be adjustment if this condition occurs.
determined as material risk takers. The determination of
the material risk taker is carried out using qualitative and The application of the remuneration strategy is also carried
quantitative approaches. In determining the remuneration out by taking into account the performance of each
for employees, Executives, Directors and Commissioners, individual employee, the performance of the work unit
the Remuneration and Nomination Committee has several and the overall performance of the Bank, but still within
considerations, including: the stipulated budget. In general, in implementing total
1. Benchmarking results of employee remuneration, rewards, Bank Mandiri provides salaries, annual salary
executives, members of the Board of Directors and adjustments, holiday allowances (THR), annual leave
members of the Board of Commissioners with similar fees, and large leave pay for each 3 (three) year working
industries (peer group). period. Bank Mandiri also provides health facilities for
2. The size and complexity of the firm’s operations. employees and their family members, including inpatient
3. Remuneration consists of standardized salaries/ care, outpatient care, childbirth, dental care, General
honorariums and benefits, namely Annual Holiday Check Up, eyeglasses and the health program for Bank
Allowances (THR), official housing, official vehicles, Mandiri retirees.
health facilities and utilities and other benefits.
Meanwhile, performance-based remuneration is a Remuneration Adjustment Related
bonus/ incentive for employees and bonuses for the to Performance and Risk
Board of Directors and the Board of Commissioners. Bank Mandiri provides variable remuneration, namely
remuneration related to performance and risk, including
In general, Bank Mandiri’s remuneration strategy is guided bonuses, rewards/ performance incentives or other
by the Manpower Law and Financial Services Authority equivalent forms. Remuneration in the form of bonuses,
Regulations. The total reward strategy for the long term rewards, incentives can be given in the form of cash,
is that the Bank has a strong competitive value against shares or share-based instruments issued by Bank Mandiri
the market, namely: with special provisions for the benefit of the Board of
1. Strive for the general position of the Bank at 75 Commissioners given in cash to avoid conflict of interest
percentiles. in carrying out supervision.
2. Especially for top talent and critical jobs, it can be
positioned up to 90 percentiles. External Consultant Services
To find out the position of the Bank’s remuneration against
Remuneration Associated with Risks market conditions, every year Bank Mandiri participates
In providing remuneration, Bank Mandiri observes in the Annual Salary Survey which is conducted by an
the principles of prudence which aim to encourage independent and competent third party. The results of the
prudent risk taking in order to maintain the continuity study from the survey were used as a basis for adjusting
of Bank Mandiri’s business. Bank Mandiri determines the the remuneration strategy of Bank Mandiri which would
performance measurement method and types of risk then be proposed at the Board of Directors Meeting for
in determining the provision of variable remuneration approval.
according to the scale and complexity of Bank Mandiri’s
business activities. In determining the remuneration policy, Process for Preparation of Remuneration Policy
Bank Mandiri takes into account the types, criteria, impacts Remuneration policy was one of the important factors
and changes in determining the main types of risk in in obtaining and/or maintaining employees, executive
determining remuneration. officers, Directors and Board of Commissioners who were
competent and qualified. It was the Bank’s strategy in
Performance Measurement providing rewards according to the ability of Bank Mandiri
Related to Remuneration in accommodating changes in employee demographics,
In providing remuneration, Bank Mandiri conducts management of labour costs, and to encourage the
performance measurements related to remuneration achievement of Bank Mandiri’s business objectives.
including a review of remuneration policies related to
performance assessments, methods of linking individual
remuneration with Bank Mandiri performance, work
unit performance and individual performance and
methods used by Bank Mandiri to certify performance
ANNUAL REPORT 2023 643
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
GOVERNANCE IN PROVIDING REMUNERATIONS
Bank Mandiri’s remuneration was prepared with the aim 3. Remuneration consisted of salary/honorarium and
of being able to attract, maintain, motivate, and increase benefits that could be standardized, namely Annual
the commitment of employees to continuously provide Holiday Allowance (THR), Home Service, Vehicle
optimal performance as well as to support Bank Mandiri’s Service, Health and Utilities Facilities and other benefits.
vision, mission and strategy. Whereas remuneration based on performance was
a bonus/incentive for employees and bonuses for
Bank Mandiri’s considerations when preparing the the Board of Directors and Board of Commissioners.
remuneration policy:
1. Financial performance and reserve fulfilment as REMUNERATION AND FACILITIES OF
stipulated in the applicable laws and regulations. THE BOARD OF COMMISSIONERS
2. Remuneration that is adapted to the industry in AND DIRECTORS
accordance with the Company’s business activities
and the scale of the company’s business in the industry. Remuneration Structure of Members of the Board of
3. The duties, responsibilities and authorities of members Commissioners and Directors
of the Board of Directors and members of the Board By taking into account the prevailing remuneration
of Commissioners related to the achievement of the stipulations, the remuneration for the Board of
Company’s goals and performance. Commissioners and Board of Directors is provided in the
4. Target or performance of each member of the form of:
Board of Directors and/or members of the Board of 1. Fixed remuneration, a remuneration that is unrelated
Commissioners in order to achieve equality between to performance and risk, such as salary/honorarium,
the work results and the benefits received. facilities, housing allowance, health allowance,
5. Balance between permanent and variable benefits. education allowance, festive allowance, and post-
6. The Bank’s Long-term goals and Strategies employment benefit Salary/ honorarium, facilities,
allowances, and post-employment benefit are
Indicators/Coverage of Remuneration provided in cash.
Policy and Its Implementation 2. Variable remuneration: Remunerations provided
Pursuant to OJK Regulation No. 45/POJK.03/2015 in connection with performance and risks, such as
concerning the Implementation of Governance in bonuses, rewards/ performance incentives, or any
Providing Remuneration for Commercial Banks, Bank other similar forms.
Mandiri has in place the Remuneration Policy which
was ratified through a Joint Decree of the Board of Bonuses, rewards, and incentives may be provided in
Commissioners and Directors dated 20 March 2018. cash, shares, or stock-based instruments issued by the
Currently, the remuneration policy only regulated the Company, and cash only for the Board of Commissioners
remuneration for the Board of Commissioners and to prevent conflict of interest in their supervisory duties.
Board of Directors, which will further be implemented to
employees at certain levels determined as material risk
takers. Determination of risk taker material will be carried
out by using a qualitative and quantitative approaches.
Remuneration Policy for Employees
In determining the remuneration of employees, Executives,
Directors and Board of Commissioners, the Remuneration
and Nomination Committee consider the following:
1. Benchmarks on remuneration of employees, executive
officers, members of the Board of Directors and
members of the Board of Commissioners with similar
industries (peer group).
2. The size and complexity of the company’s operations.
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GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
GOVERNANCE IN PROVIDING REMUNERATIONS
The structure for determining the remuneration for the Board of Commissioners and the Board of Directors is as follows:
Remuneration Structure of the Board of Commissioners and Directors
Rules
No Types of Income
Board of Commissioners Board of Commissioners
1. Honorarium/Gaji The amount of position factor The amount of position factor
• President Commissioner 45% of the President • Vice President Director 95% of Managing Directors
Director • Director in charge of HR 90% of the President
• Vice President Commissioner 42.5% of the President Director
Director • Other Directors Members 85% of the President
• Commissioners 90% of the President Commissioner Commissioners
2. Allowances
Religious Holiday 1 (one) time honorarium 1 (one) time honorarium
Allowance
Housing allowance Not given Housing allowance was given monthly if the person did
not occupy an official residence with a maximum of
Rp27,500,000
Transportation Allowance Equal to 20% of the honorarium Not given
Annual Leave Allowance Not given Not given
Retirement Compensation Maximum insurance premium was 25% of honorarium/ Insurance premium maximum was 25% of salary/year
year
3. Facilities
Service Vehicle Facilities Given in the form of transportation allowance of 20% of Given 1 (one) service vehicle in the form of rental
the honorarium according to the predetermined criteria
Health Facilities Replacement of treatment in accordance with the Replacement of treatment in accordance with the
internal policy number KEP.KOM/03/2022 internal policy number KEP.KOM/03/2022
Professional Facilities Maximum 2 (two) memberships relevant to the Maximum 2 (two) memberships relevant to the
Association Company’s activities Company’s activities
Legal Assistance Facilities Legal assistance facilities following the internal policy Legal assistance facilities following the internal policy
number KEP.KOM/03/2022 number KEP.KOM/03/2022
4. Bonuses, Rewards, Can be given in the form of shares or cash. Can be given in the form of shares or cash.
Incentives
Nominals of Every Component of the Remuneration Structure of the
Board of Commissioners and the Board of Directors
Remuneration in one year is grouped into the range of income levels as follows.
Nominal Amount of Remuneration for the Board of Commissioners and Directors
Jumlah diterima
Total Remuneration and Other Facilities Dewan Komisaris Direksi
Jumlah Orang Jumlah dalam Rp Juta Jumlah Orang Jumlah dalam Rp Juta
Remunerations
Salaries 11 Persons 31,671 12 Persons 91,326
Housing Allowances - 2 Persons 859
Tantiem 11 Persons 162,483 12 Persons 410,650
Other Facilities in the form of Natura
Housing (cannot be owned) - 10 Persons -
Transportation (cannot be owned) - 5,648 12 Persons -
Full-service Insurance (can be owned) - 4,533 12 Persons 11,311
Health (cannot be owned) 11 Persons 538 12 Persons 4,060
Remuneration Amount per person in 1 year
Above Rp2 billion 11 Persons - 12 Persons -
Above Rp1 billion to Rp2 billion - - - -
Above Rp500 million to Rp1 billion - - - -
Rp500 million and below - - - -
ANNUAL REPORT 2023 645
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
GOVERNANCE IN PROVIDING REMUNERATIONS
The basis for the stock bonus:
To fulfill POJK No. 45/POJK.03/2015 concerning Implementation of Good Corporate Governance in Providing Remuneration
for Commercial Banks.
Name Position Bonus Shares
Board of Commissioners
Muhamad Chatib Basri President Commissioner/Independent Nil
Andrinof A. Chaniago Vice President Commissioner/Independent Nil
Loeke Larasati Agoestina Independent Commissioner Nil
Muliadi Rahardja Independent Commissioner Nil
Heru Kristiyana*) Independent Commissioner Nil
Zainudin Amali*) Independent Commissioner Nil
Rionald Silaban Commissioner 552,300 shares
Faried Utomo Commissioner 552,300 shares
Arif Budimanta Commissioner 552,300 shares
Nawal Nely Commissioner 552,300 shares
Muhammad Yusuf Ateh Commissioner 552,300 shares
Direksi
Darmawan Junaidi President Director 1,363,700 shares
Alexandra Askandar Vice President Director 1,227,400 shares
Ahmad Siddik Badruddin Director of Risk Management 1,159,200 shares
Agus Dwi Handaya Director of Compliance and HR 1,159,200 shares
Eka Fitria**) Director of Treasury & International Banking Nil
Riduan Director of Commercial Banking 1,159,200 shares
Aquarius Rudianto Director of Network & Retail Banking 1,159,200 shares
Toni E. B. Subari Director of Operations 1,159,200 shares
Susana Indah K. Indriati Director of Corporate Banking 1,159,200 shares
Rohan Hafas Director of Institutional Relations 1,159,200 shares
Sigit Prastowo Director of Finance & Strategies 1,159,200 shares
Timothy Utama Director of Information Technology 1,159,200 shares
*) Appointed as Independent Commissioner at the Annual GMS dated 14 March 2023
**) Appointed as Director at the Annual GMS dated 14 March 2023.
Variable Remuneration to Directors, Board of Commissioners and Employees
The number of Directors, Commissioners and Employees who received variable remuneration for 1 (one) year and total
nominal are as follows.
Amount received in 1 (one) Year
Variable Remunerations Board of Directors Board of Commissioners
Persons Rp Million Persons Rp Million
Total 12 185,916 11 73,562
646 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
GOVERNANCE IN PROVIDING REMUNERATIONS
Variable Remuneration applicable in the operational area of Bank Mandiri. In
In addition, the Bank provides variable compensation implementing remuneration governance, Bank Mandiri
including location allowances, certain position allowances, strives to maintain a gap in the salary ratio of all employees
performance allowances for frontliners, overtime hence there is no too high difference. In detail, information
compensation, performance achievement bonuses, regarding the ratio of the highest and lowest salaries is
sales incentives, retention programs and the Long-Term presented in the Sustainability Report.
Incentive program in the form of shares. Specifically for
members of the Independent Board of Commissioners get Number of Recipients and Total Variable Remuneration
remuneration in cash in accordance with the provisions During 2023, no number of recipients and the total
of OJK Regulation No. 45/POJK.03/2015. number of Variable Remunerations that were guaranteed
unconditionally to be given by Bank Mandiri to candidates
To support official service, Bank Mandiri provides facilities for the Board of Directors, candidates for the Board of
such as official housing, reimbursement of utility costs, Commissioners, and/or prospective employees during
telephone credit, and rental official vehicles. Meanwhile, the first 1 (one) year of work as referred to in Article 21
to support the needs of employees in ownership of houses, OJK Regulation No. 45/POJK.03/2015
vehicles and other needs, Bank Mandiri provides Employee
Welfare Credit facilities. Total Amount of Deferred Variable Remuneration
Until the end of 2023, the amount of variable remuneration
Position and Numbers as Material Risk Takers that was still deferred in the form of Bank Mandiri shares
All members of the Board of Commissioners and Directors or time deposits is as follows:
of Bank Mandiri are material risk takers. There are 23 1. Shares, with a total of 81,830,200 shares.
(twenty-three) members of the Board of Directors and 2. Cash, with a total of Rp57,900,729,883.
the Board of Commissioners who served during the 2023
financial year. Including Directors and Commissioners Quantitative Information
whose term of office ends at the 2023 Annual GMS. Quantitative information regarding:
1. Total remaining deferred Remuneration, whether
Shares Options exposed to implicit or explicit adjustments.
Bank Mandiri did not issue share option programs for 2. Total reduction in remuneration due to explicit
Directors, Board of Commissioners, and employees adjustments during the reporting period.
throughout 2023. 3. Total reduction in remuneration due to implicit
adjustments during the reporting period.
Ratio of the Highest and The Lowest Salaries
Bank Mandiri complies with all applicable regulations As in the following table:
regarding remuneration for employees. The amount of
remuneration given has been adjusted to the prevailing
regulations and is above the Minimum Wage standard
Total Deductions Over the Period
Types of Variable Remuneration Remaining Deferred Caused an Explicit Caused an Explicit Total (A)
Adjustment (A) Adjustment (B) + (B)
Cash (in million rupiah) Rp32,829,571,326 - - -
Shares/share-based instruments issued by the Bank. (In 30,091,400 lembar saham - - -
shares and a million-rupiah nominal value which is a
conversion of the said share sheet)
ANNUAL REPORT 2023 647
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF DIRECTORS
The Board of Directors is the Company’s organ that is collectively
authorized and fully responsible for the Company’s management
for the benefit of the Company, in accordance with the Company’s
purposes and objectives, and represents the Company both inside
and outside of the court, in compliance with the provisions of
the articles of association and laws and regulations. The Board
of Directors also has the authority to control the course of the
Company, to take measures and policies deemed necessary to
ensure the Company’s efficient operations by taking into account
efficiency and effectiveness aspects.
Prudential banking, professional codes of ethics and No. 27/POJK.03/2016 concerning Fit and Proper Test
code of conduct, national and international banking for the Main Party of Financial Services Institution that
conventions, and compliance with Bank Indonesia prospective members of the Board of Directors shall obtain
Regulations shall be taken into account by the Board of the approval from the OJK prior to carrying out its actions,
Directors in the Company’s management in compliance duties and functions as the Board of Directors.
with the principles of good corporate governance.
Statutory requirements and Financial Services Authority BOARD OF DIRECTORS COMPOSITION
regulations In 2023, the composition of members of the Company’s
Board of Directors underwent changes as explained
The Board of Directors shall comply with the Articles of below.
Association of the Company and the laws and regulations
and shall implement the professionalism, efficiency, The resolution of Annual GMS dated 14 March 2023,
transparency, independence, accountability, responsibility hereby agreed upon to:
and appropriateness principles. Each member of the 1. Honorably dismissed Mr. Panji Irawan as Director.
Board of Directors of Bank Mandiri shall perform his/her 2. Appointed Mrs. Eka Fitria, as Director.
duties and liabilities with goodwill, responsibility, and
prudence, in accordance and compliance with the
applicable laws. The composition of the Company’s Board of Directors
following the Annual GMS on 14 March 2023 remained 12
APPOINTMENT BASIS (twelve) members consisting of 1 (one) President Director,
All members of the Board of Directors have passed the 1 (one) Vice President Director and 10 (ten) Directors. The
fit and proper tests and have obtained approval from composition and basis for appointment of the Board of
the OJK, indicating that each member of the Board Directors can be seen in the table below.
of Directors has adequate integrity, competence and
financial reputation in accordance with OJK Regulation
648 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF DIRECTORS
Composition and Appointment Basis of the Board of Directors
Name Position Basis of Appointment Effective Date Period
Darmawan Junaidi*) President Director AGMS 10 March 2022 23 December 2020 2022 - 2027
Alexandra Askandar*) Vice President Director EGMS 21 October 2020 23 December 2020 2018 - 2023
Ahmad Siddik Badruddin*) Director of Risk Management AGMS 19 February 2020 25 June 2015 2020 - 2025
Agus Dwi Handaya*) Director of Compliance and HR AGMS 21 March 2018 12 September 2018 2018 - 2023
Panji Irawan**) Director of Treasury and International Banking AGMS 21 March 2018 4 September 2018 2018 - 2023
Riduan*) Director of Commercial Banking EGMS 7 January 2019 15 May 2019 2019 - 2023
Aquarius Rudianto Director of Network and Retail Banking AGMS 19 February 2020 2 September 2020 2020 - 2025
Toni E. B. Subari Director of Operations EGMS 21 October 2020 15 January 2021 2020 - 2025
Susana Indah K. Indriarti Director of Corporate Banking EGMS 21 October 2020 21 January 2021 2020 - 2025
Rohan Hafas Director of Institutional Relations EGMS 21 October 2020 23 December 2020 2020 - 2025
Sigit Prastowo Director of Finance and Strategies EGMS 21 October 2020 23 December 2020 2020 - 2025
Timothy Utama Director of Information Technology AGMS 15 March 2021 24 May 2021 2021 - 2026
Eka Fitria***) Director of Treasury and International Banking AGMS 14 March 2023 21 August 2023 2023 - 2027
*) Serves as Member of the Board of Directors for the Second Term.
**) Ended his tenure effective as of the Annual GMS dated 14 March 2023.
***) Appointed as Director at the Annual GMS dated 14 March 2023.
BOARD OF DIRECTORS CHARTER of the Company both inside and outside the Court.
In implementing its duties, the Board of Directors has 4. Arrange and define vision and mission, strategy and
the Charter that elaborate the Guidance and Codes the management policy of the Company.
of Conduct which has been ratified by the Board of 5. Arrange, establish, supervise and evaluate the
Directors Decree No. KEP.DIR/040/2023 on 23 October implementation of the Company’s medium- and long-
2023 regarding the Guidelines and Codes of Conduct for term Plans (Corporate Budget Work Plan, Business Plan
the Board of Directors of PT Bank Mandiri Tbk. The content Development, Sustainable Financial Action Plans and
of the Board of Directors Charter regulates the following: Human Resource Development Plans).
1. General Terms 6. Set the Company’s performance targets, conduct
2. Organization, Management, Authority to Act, Duties supervision and evaluation and striving for the
and Responsibilities achievement of the Company’s performance targets.
3. Board of Directors Meetings 7. Arrange, implement and evaluate the Company’s
4. Working Time and Ethics risk management strategies and policies from the
5. Committees identification stage to risk monitoring.
6. Correspondences 8. Establish the policies and implement Good Corporate
7. Board of Directors Shareholding Governance principles and internal control.
8. Performance Assessment of the Board of Directors 9. Maintain the image of the Company and establish
9. Others relationships with all stakeholders.
10. Change 10. Carry out other duties and responsibilities regulated in
11. Closing the Articles of Association, laws and regulations, and
stipulations of the General Meeting of Shareholders,
BOARD OF DIRECTORS DUTIES Board of Director’s Meetings and the Company
AND RESPONSIBILITIES regulations.
The duties and responsibilities of the Company’s Board of
Directors are as follows: Rights and Authorities of
1. Perform and be responsible for the management the Board of Directors
of the Company for the interest and in accordance The Board of Directors has the following rights and
with the purposes and objectives of the Company as authorities:
stipulated in Articles of Association and act as leaders 1. Take all actions and decision in managing the
in the management. Company by observing the Company’s Articles
2. Maintain and manage the Company’s assets. of Association, Laws and Regulations, Company
3. Represent the Board of Directors for and on behalf regulations and Good Corporate Governance.
ANNUAL REPORT 2023 649
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF DIRECTORS
2. Establish the segregation of management duties 9. Not collecting interest receivables, fines, fees, and
amongst the Directors, in the event that it is not other receivables in the context of restructuring and/
decided by the General Meeting of Shareholders. or settlement of receivables as well as taking other
3. Direct and set the policies as well the Company actions to settle the Company’s receivables with the
regulations to support the Company’s management/ obligation to report to the Board of Commissioners with
activities related to budget/financial of business the reporting provisions and procedures determined
activities risk management, operational, and human by the Board of Commissioners.
resources. 10. Carry out all other actions regarding the management
4. Regulate the delegation of powers of the Board and ownership of the Company’s treasury, binds the
of Directors to represent the Company inside and Company with other parties and/or vice versa, as well
outside the Court to one or several specific people as representing the Company inside and outside the
as individuals or collectively and/or to another body. Court about all matters and events, with restrictions
stipulated in the laws and regulations, Articles of
5. Regulate provisions regarding employees including the Association and/or the GMS decision.
determination of salaries, pensions, or day guarantees 11. Determine the Organizational Structure and Company
old and other income for the Company’s employees executives up to a certain level that is regulated
based on legislation. through the Decree of the Board of Directors with
6. Appoint and dismiss employees based on labour and regard to provisions of the Articles of Association, laws
other laws and regulations. and regulations and Company regulations.
7. Appoint and dismiss the Corporate Secretary and/or 12. Delegating duties, responsibilities and authority to
Head of Internal Audit Unit with the approval of the executives below the Directors to assist in managing
Board of Commissioners. the Company while taking into account the Articles
8. Write off bad debts according to provisions in the of Association, laws, and Company regulations.
Articles of Association which further shall be reported 13. Supervising every Company activity to be in
to Board of Commissioners to be reported and accordance with its aims and objectives and Good
accounted for in the Annual Report. Corporate Governance.
Board of Directors Duties Segregations
In carrying out its duties, the Board of Directors’ duties are divided into the following:
Name Position Supervision
Darmawan President Director Internal Audit (Wholesale & Corporate Center Audit, Retail Audit, IT Audit, Senior Investigator).
Junaidi
Alexandra Vice President Special Asset Management, Legal
Askandar Director
Ahmad Siddik Director of Risk Wholesale Risk, Corporate Risk, Commercial Risk, Credit Control & Supervision, Market Risk, Operational
Badruddin Management Risk, Credit Portofolio Risk, Policy & Procedure, Consumer Credit Risk & Analytics, SME & Micro Risk, Retail
Collection & Recovery, Retail Product Delivery & Fraud Risk
Agus Dwi Director of Compliance & AML – CFT, Human Capital, Mandiri University, Office of The Board
Handaya Compliance and HR
Eka Fitria*) Director of Treasury Treasury, International Banking & Financial Institution, Transaction Banking Wholesale, Strategic
and International Procurement
Banking
Riduan Director of Commercial Banking, Commercial Solution
Commercial Banking
Aquarius Director of Network Micro Development & Agent Banking, Micro Personal Loan, Credit Cards, Consumer Loans, SME Banking,
Rudianto and Retail Banking Wealth Management, Distribution Strategy, Transaction Banking Retail Sales, Retail Deposit Product &
Solution
Toni E. B. Subari Director of Operations Wholesale Credit Operation, Retail Credit Operation, Retail Credit Center, Cash & Trade Operations,
Electronic Channel Operations, Customer Care, Business Continuity Management
650 PT Bank Mandiri (Persero) Tbk
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BOARD OF DIRECTORS
Name Position Supervision
Susana Indah K. Director of Corporate Corporate Banking, Corporate Solution
Indriarti Banking
Rohan Hafas Director of Institutional Government & Institutional, Government Solution, Corporate Secretary, Corporate Real Estate,
Relations Government Project
Sigit Prastowo Director of Finance Strategy & Performance Management, Accounting, Investor Relations, Strategic Investment & Subsidiaries
and Strategies Management, Business Transformation, Corporate Transformation
Timothy Utama Director of Information Information Technology, Digital Banking, Enterprise Data Analytics
Technology
*) Appointed as Director at the Annual GMS dated 14 March 2023.
BOARD OF DIRECTORS TENURE d. never becomes a member of the Board of Directors
and/or member of the Board of Commissioners
The term of office of the Board of Directors is as follows: who, during his/ her tenure:
1. The Board of Directors members are appointed for the • has failed to hold Annual GMS.
tenure effective as of the GMS closing or other dates • whose accountability as member of Board of
specified by the GMS and ends after the closing of the Directors and/or Board of Commissioners has
5th (fifth) Annual GMS after the appointing date, on the been declined by GMS or has never provided
condition of no more than 5 (five) years, by considering accountability report as member of Board of
the applicable laws and regulations including the Directors and/or Board of Commissioners to
Capital Market, without reducing the GMS rights to GMS.
dismiss the Board of Directors members at any time • has caused a company that has license,
before the tenure ends. approval, or registration from FSA not to fulfil
2. The dismissal is effective after the closing of the GMS, its obligation to deliver Annual Report and/or
unless defined otherwise by the GMS. financial report to the OJK.
3. After the tenure ends, the Board of Directors members e. Has the commitment to comply with the laws and
can be reappointed by the GMS for another tenure. regulations.
f. Has the knowledge and/or expertise in the area
CRITERIA OF THE BOARD OF DIRECTORS required by the Company.
The candidates of the Board of Directors members are
individuals who when appointed or during the tenure
meet the following requirements: BOARD OF DIRECTORS CONCURRENT
1. Having good ethics, morals and integrity. POSITIONS POLICY
2. Eligible to conduct legal actions.
3. Within 5 (five) years prior to appointment or during The provisions for concurrent positions for the Board of
the office, he/she: Directors are regulated in the following:
a. Has never been declared bankrupt. 1. Regulation of the Minister of SOEs No. PER-11/
b. Has never been a member of the Board of Directors MBU/07/2021 concerning Requirements, Procedures
and/ or Board of Commissioners found guilty of for Appointment, and Dismissal of Members of the
causing a Company bankrupt. Board of Directors of State-Owned Enterprises, as
c. Has never been sentenced of crime for causing amended by Regulation of the Minister of SOEs No.
the loss of the country and/or relating to financial PER-7/MBU/09/2022, and lastly amended by the SOE
sector. Minister Regulation No. PER-3/MBU/03/2023 concerning
the Organization and Human Resources of State-
Owned Enterprises, members of the Board of Directors
are prohibited from holding concurrent positions as:
a. Member of the Board of Directors in State-Owned
Enterprises, Regional-Owned Enterprises, Private-
Owned Enterprises.
ANNUAL REPORT 2023 651
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF DIRECTORS
b. Member of the Board of Commissioners in State-Owned Enterprises.
c. Other structural and functional positions in central and/or regional government agencies/institutions.
d. Political party administrators and/or legislative candidates/members; and/or candidate for regional head/
deputy regional head.
e. Positions that may cause conflicts of interest and/or other positions in accordance with the provisions in the
legislation.
2. OJK Regulation No. 17/2023 regarding the Implementation of Governance for Commercial Banks, prohibits members
of the Board of Directors from concurrently holding positions as members of the board of directors, members of
the board of commissioners, members of the Sharia supervisory board, or executives in banks, companies, and/or
other institutions; in functional roles in financial institutions, banks, and/or non-bank financial institutions domiciled
domestically or overseas; in other positions that may create conflicts of interest in carrying out duties as a member
of the Board of Directors; and/or in other positions as stipulated by regulations.
Board of Directors Concurrent Position
Position in Other Name of Other Companies/
Name Position
Companies/Institutions Institutions
Darmawan Junaidi President Director – –
Alexandra Askandar Vice President Director – –
Ahmad Siddik Badruddin Director of Risk Management – –
Agus Dwi Handaya Director of Compliance and HR – –
Eka Fitria Director of Treasury and International – –
Banking
Riduan Director of Commercial Banking – –
Aquarius Rudianto Director of Network and Retail Banking – –
Toni E. B. Subari Director of Operations – –
Susana Indah K. Indriarti Director of Corporate Banking – –
Rohan Hafas Director of Institutional Relations – –
Sigit Prastowo Director of Finance and Strategies – –
Timothy Utama Director of Information Technology - –
BOARD OF DIRECTORS NOMINATION AND SELECTION PROCESS
Pursuant to the Articles of Association, members of the Board of Directors are appointed and dismissed by the GMS,
for a period of 5 (five) years effective from the date of GMS appointment. Members of the Board of Directors whose
office terms are expired may be reappointed by the GMS.
TThe procedure for the appointment of Bank Mandiri Board of Directors refers to OJK Regulation No. 33/POJK.04/2014
concerning the Board of Directors and Board of Commissioners of Issuers or Public Companies, and SOE Minister
Regulation No. PER-3/MBU/03/2023 concerning Organs and Human Resources of State-Owned Enterprises. The following
are procedures of the Board of Directors’ appointment:
1. Origin of prospective SOE Board of Directors/Board of Directors candidates come from:
a. Former BUMN Director.
b. BUMN Board of Commissioners/Supervisory Board.
c. Structural Officers and Government Functional Officers.
d. Another source.
2. The GMS/Minister may appoint candidates proposed by the Succession Committee as members of the Board of
Directors of SOEs.
3. For certain SOEs, the appointment of an individual as a member of the SOE Board of Directors may be made after
passing the Fit and Proper Test (UKK) according to sectoral regulations.
4. In the event the appointment of SOE Board of Directors members is made before the UKK according to sectoral
regulations, the SOE Board of Directors is authorized to carry out actions, duties, and functions as members of the
SOE Board of Directors from the date they pass the UKK according to sectoral regulations.
652 PT Bank Mandiri (Persero) Tbk
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BOARD OF DIRECTORS
5. SOE Board of Directors members as referred to in 16. The administrative process by the Deputy as referred to
paragraph (3) have a term of office effective from in paragraphs (12) and (14) includes documentation
the date determined by the GMS/Minister. of the appointment and assessment process.
6. In the event certain SOE Board of Directors members 17. Board members commence their duties effectively
fail the UKK according to sectoral regulations, the from the date specified in the Minister’s Decision/GMS/
GMS/Minister may dismiss such SOE Board of Directors decision of all shareholders by circular resolution.
members, taking into account sectoral regulations. 18. The format of the statement letter related to the
7. The appointment of an individual as a member of the appointment and dismissal of the Board of Directors
SOE Board of Directors may be made through: as stated in Annex IV is an integral part of SOE Minister
a. Decision of the Minister as the GMS/owner of Regulation No. PER-3/MBU/03/2023.
capital if all shares/capital of the SOEs are owned
by the State; or The process of nominating and selecting the Board
b. Decision of the GMS or decision of all shareholders of Directors is carried out through the proposal of the
by circular resolution, if not all shares are owned members of the Board of Directors to the GMS by taking
by the State. into account the recommendations of the Board of
8. For Public Companies, the curriculum vitae of Commissioners and the Remuneration and Nomination
candidates for appointment as members of the Committee. Prior to the discussion on the appointment and
BUMN Board of Directors proposed to be appointed dismissal of the Board of Directors in the GMS, information
in the RUPS must be available and announced during was provided on the profiles of new and reappointed
the holding of the RUPS before the decision is made candidates for the Board of Directors.
regarding the appointment of such individuals as
members of the SOE Board of Directors. MECHANISM OF RESIGNATION AND
9. Before being appointed as a member of the SOE DISMISSAL OF THE BOARD OF DIRECTORS
Board of Directors, the individual concerned must sign
a letter of resignation from other positions prohibited Resignation and dismissal mechanism for the Board of
from being held concurrently with the position of SOE Directors is regulated by the Articles of Association as
Board of Directors member effective from the date follows:
they are appointed as a member of the SOE Board 1. The GMS may dismiss the Board of Director’s members
of Directors. at any time by stating its reasons.
10. In the event the individual concerned does not resign 2. The dismissal of a member of the Board of Directors is
within the time frame as stipulated in the laws and called for if, based on the factual circumstance, the
regulations, their position as a member of the BUMN said members:
Board of Directors ends at that time. a. Is unable/inadequate to fulfil the obligations as
11. 10. In the event the appointment decision is made by agreed in the management contract;
the Minister or decision of all shareholders by circular b. Is unable to perform duties appropriately;
resolution, the Deputy processes the delivery of the c. Violates the provisions of the Articles of Association
Decision Letter to the selected SOE Board of Directors and/or the applicable laws;
member after the Decision is determined. d. Engages in actions that detrimental to the
12. In the process of delivering the Decision Letter, the Company and/or country;
Deputy is assisted by the high-level official responsible e. Conduct actions that violate ethics and/or
for legal affairs, Assistant Deputies, and Sector Assistant propriety that should be valued by member;
Deputies. f. Is declared guilty by the Court’s decision with
13. After the delivery of the Decision Letter is carried out, permanent legal force;
all documents are handed over to the Deputy for g. Resigns;
administration. h. Other reasons deemed appropriate by the GMS
14. In the event the appointment will be determined in the for the interests and objectives of the Company.
GMS, the submission of the UKK results to the Minister
is accompanied by a letter of appointment for the
candidate and a power of attorney to attend and
make decisions in the GMS.
15. After the GMS is held, all documents related to the
appointment of SOE Board of Directors members are
handed over to the Deputy for administration.
ANNUAL REPORT 2023 653
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
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BOARD OF DIRECTORS
3. The dismissal by the reasons aforementioned is f. No longer fulfilling the requirements as a member
conducted after the person(s) concerned in the event of the Board of Directors based on the provisions of
of dismissal is given the opportunity to raise defense, the Articles of Association and the applicable laws.
excluding the dismissal specified in the provisions of 13. For the member of the Board of Directors dismissed
points f and g. before or after the term of office, unless unable to
4. The dismissal due to reasons as referred to in point resume the position due to passing, the concerned
letter d and f are considered dishonorable discharge. member shall therefore be held responsible for their
5. Among the Board of Director’s members and between actions that have been rejected by the GMS;
the Board of Directors’ members and the Board of 14. The Board of Director’s members may at any time be
Commissioners’ members, there shall not be any blood temporarily dismissed by the Board of Commissioners
relationship of three generations, either vertical or if they conduct actions contrary to the Articles of
horizontal in the family tree, including the familial Association or there are indications of actions that
relationship arising from marriage. harm the Company or neglect the obligations or there
6. In the event that such condition prevails, the GMS has are crucial explanations for the Company, by paying
the authority to dismiss one of the members. attention to the following provisions:
7. A member for the Board of Directors may resign from a. Temporary dismissal shall be notified in written to
his/her position before his/her term of office expires. the said member along with the rationale, then
In the event that a member of the Board of Directors forwarded to the Board of Directors;
resigns, the said member shall submit a written request b. The notification as referred to in the letter “a” shall
for resignation to the Company. be submitted no later than 2 (two) working days
8. The Company must hold the GMS to decide on the after the temporary dismissal is effective;
resignation request of a member of the Board of c. The member who is subject to temporarily dismissal
Directors no later than 90 (ninety) days after receiving has no authority to conduct the Company’s
the letter of resignation. management for the sake of the Company in
9. The Company is obliged to provide information relation with the purposes and objectives of the
transparency to the public and submit it to the Company or to represent the Company either
Financial Service Authority no later than 2 (two) working within or outside the Court;
days after: d. Within a period of at most 90 (ninety) days after the
a. The approval of the resignation application from temporary dismissal has been done, the Board of
a member of the Board of Directors. Commissioners shall organize the GMS to revoke
b. The achievement of the GMS results. or reinforce the temporary dismissal;
10. Before the resignation is effective, the concerned e. With the lapse of the period of holding the GMS
member of the Board of Directors shall assume as referred to in letter d or the GMS is unable to
responsibility to complete the duties and the make a decision, the temporary dismissal will be
responsibilities in accordance with the Articles of cancelled;
Association and the applicable laws. f. The limitation of authority as stated in point c shall
11. The resigning member will be released from any be effective since the effective date of temporary
responsibility after obtaining discharge of duty from dismissal by the Board of Commissioners until:
the annual GMS. • there is a decision of the GMS which reinforces
12. A member of the Board of Directors is dismissed if: or revokes the temporary dismissal in letter d; or
a. The resignation has been in effect; • the due date as stated in letter d has passed.
b. Passed away;
c. The tenure has expired;
d. Dismissed by the decision of GMS;
e. Declared bankrupt by a Commercial Court which
has a permanent legal force or under the auspices
based on a Court’s decision; or
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BOARD OF DIRECTORS
g. In the GMS as referred to in letter d, the member inform in writing regarding his/her intention to the Bank,
of concerned shall be given an opportunity to and the Bank shall convene the GMS to take decision
raise defenses; on the resignation of a member of the Board of Directors
h. Temporary dismissal cannot be extended or re- within 90 days after the acceptance of the resignation.
established by the same rationale if the temporary
dismissal is declared void as referred to in letter e;
i. In the event that the GMS revokes the temporary MANAGEMENT OF THE BOARD OF
dismissal or circumstances as referred to in letter DIRECTORS CONFLICT OF INTEREST
e prevail, the concerned member shall remain to
perform his/her tasks; Management of the Board of Directors conflict of
j. If the GMS outcome reinforces the decision of the interest is specified in Bank Mandiri Policy Architecture.
temporary dismissal, then the member is dismissed Bank Mandiri Policy Architecture is a policy hierarchy/
permanently; structure functioning as a framework and guidelines in
k. If the member who is subjected to temporary policy preparation and implementation of Bank activity.
dismissal does not attend the GMS after being The Management of the Board of Directors conflict of
summoned in written, the member shall be interest is as follows:
considered to have neglected his/her rights to 1. The Board of Commissioners, the Board of Directors,
defend himself/herself in the GMS and agree to and Executives shall commit to prevent any forms of
the GMS decision. conflict of interest.
l. The Company is obliged to conduct information 2. In the event that the Board of Directors member(s)
transparency to the public and submit it to the has a personal Interests in a transaction, contract or
Financial Services Authority regarding: contracts proposed in which one of the parties is the
• The decision of temporary dismissal; and Bank, the interest shall be mentioned in the Board
• The results of GMS either to revoke or reinforce of Directors Meeting and the concerned Board of
the temporary dismissal decision as referred to Directors member has no authority to take a vote.
in letter “d”, or any information regarding the 3. Periodically, at least 1 (once) in a year, every member
cancellation of the temporary dismissal by the of the Board of Commissioners, the Board of Directors
Board of Commissioners due to the absence and the Executives are required to make a statement
of the GMS until the due date as referred to regarding conflict of interests with the Bank activities.
in letter e of this article, no later than 2 (two) 4. Members of the Board of Commissioners, the Board
working days from such happening. of Directors and the Executives are prohibited from
having concurrent positions as specified in the
applicable regulations.
POLICIES RELATED TO THE
RESIGNATION OF THE BOARD OF ORIENTATION PROGRAM FOR THE
DIRECTORS’ MEMBERS DUE TO THEIR NEW BOARD OF DIRECTORS
INVOLVEMENT IN FINANCIAL CRIMES
Orientation Program is held by the Company for new
Bank Mandiri has in place the policy on resignation members of the Board of Directors in order to provide an
of member of the Board of Directors when involved understanding of amongst others:
in financial crime as stated in the Bank’s Articles of 1. The Company’s strategy, policy and work plan.
Association. 2. The Company’s values, vision and mission.
3. The duties, responsibilities and authorities of the Board
Referring to the Article 14 paragraph (26) letter f of the of Directors pursuant to the Articles of Association and
Bank’s Articles of Association, the tenure of member the prevailing regulation in Indonesia.
of the Board of Directors is ended if no longer meet 4. Policies related with Good Corporate Governance.
the requirements as member of the Board of Directors 5. Facility to support the implementation of duties of the
based on the Articles of Association and other laws and Board of Directors.
regulations, including involvement in financial crime. 6. Other relevant programs.
In the event that a member of the Board of Directors
is resigning including if involved in the financial crime,
thus a concerned member of the Board of Directors shall
ANNUAL REPORT 2023 655
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF DIRECTORS
Orientation program for the new Board of Directors is coordinated by the Corporate Secretary. In 2023, orientation
programs had been held for new Director with the following details:
Name Position Material Material Provider Date
Eka Fitria Director of Treasury & Meeting for Treasury & International 1. Treasury Group 21 March 2023
International Banking Banking 2. Transaction Banking Wholesale Group
3. Strategic Procurement Group
4. International Banking & FI Group
5. Office of Chief Economist Group
6. Bank Mandiri Cayman Island Branch
7. Bank Mandiri Singapore Branch
8. Bank Mandiri Shanghai Branch
9. Bank Mandiri Hong Kong Branch
10. Bank Mandiri Dili Branch
11. Bank Mandiri (Europe) Limited
12. Mandiri International Remittance
Mandiri Institute Office of Chief Economist Group 28 February 2023
Meeting for Treasury & International 1. Treasury Group 29 March 2023
Banking 2. Transaction Banking Wholesale Group
3. Strategic Procurement Group
4. International Banking & FI Group
5. Office of Chief Economist Group
6. Bank Mandiri Cayman Island Branch
7. Bank Mandiri Singapore Branch
8. Bank Mandiri Shanghai Branch
9. Bank Mandiri Hong Kong Branch
10. Bank Mandiri Dili Branch
11. Bank Mandiri (Europe) Limited
12. Mandiri International Remittance
Region XII Coaching Discussion Director of Technology & Information 11 April 2023
Rapat Bidang Treasury & International 1. Treasury Group 12 April 2023
Banking 2. Transaction Banking Wholesale Group
3. Strategic Procurement Group
4. International Banking & FI Group
5. Office of Chief Economist Group
6. Bank Mandiri Cayman Island Branch
7. Bank Mandiri Singapore Branch
8. Bank Mandiri Shanghai Branch
9. Bank Mandiri Hong Kong Branch
10. Bank Mandiri Dili Branch
11. Bank Mandiri (Europe) Limited
12. Mandiri International Remittance
Strategic Meeting Strategic Strategic Procurement Group 13 April 2023
Procurement Group
Strategic Meeting International Banking International Banking & FI Group 27 April 2023
& FI Group
Strategic Meeting Office of Chief Office of Chief Economist Group 5 April 2023
Economist Group
Strategic Meeting Treasury Group Treasury Group 8 May 2023
Region XII Coaching Discussion RCEO Region XII 9 Juni 2023
Transaction Banking Wholesale Forum Transaction Banking Wholesale Group 25 Agustus 2023
Workshop Strategic Procurement Strategic Procurement Group 21 November 2023
Group
*) Appointed as Director at the Annual GMS dated 14 March 2023.
656 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF DIRECTORS
RISK MANAGEMENT CERTIFICATION
As stipulated in Financial Services Authority Circular No. 28/SEOJK.03/2022 concerning Risk Management Certification for
Commercial Bank Human Resources, Bank Management (Board of Commissioners and Board of Directors) must have
a Risk Management Certificate issued by a Professional Certification Body, with the following classification:
No. Position Level Validity
1. Commissioner Minimum Level 1 4 years
2. Independent Commissioner Minimum Level 2 4 years
3. President Director and Directors of the Bank with assets > Rp10 trillion 5 2 years
After the certificate expires, a mandatory Refreshment Program must be taken regularly, at least:
1. once every year for certificate levels 1 and 2; or
2. once every year for certificate levels 3, 4, and 5.
In Bank Mandiri, as a bank with a total asset of > Rp10 Trillion, the entire members of its Board of Directors are holders of
Risk Management Certificate Level 5. This certification is also part of OJK’s fit and proper test requirements. The certificates
of the Board of Directors are as follows.
Date the
Institutions issuing
Name Position Level Field/Area certificate Expiry Date
certificates
was issued
Darmawan President Director Banking Profession Level 5 Banking Risk Management 3 February 7 October
Junaidi Certification 2021 2023
Institute (LSPP)
Banking Profession Refreshment Risk Management: Risk Management 5 August 2021 5 August 2023
Certification Refresher Program:
COVID Loan Restructuring After
Implementation of POJK 48 2020
Banking Profession Refreshment Risk Management Certification 29 September 29 September
Certification Refreshment 2023 2024
Institution (LSPP)
Alexandra Vice President Banking Profession Level 5 Banking Risk Management 21 May 2018 21 May 2020
Askandar Director Certification
Institute (LSPP)
BARa Risk Forum Refreshment Risk Management: Application of 23 March 2022 23 March 2024
Basel II Reform Basel IV for ATMR
Calculation on Credit Risk
Banking Profession Refreshment Risk Management Certification 29 September 29 September
Certification Refreshment 2023 2024
Institution (LSPP)
Ahmad Siddik Director of Risk Banking Profession Level 5 Banking Risk Management 11 April 2015 11 April 2017
Badruddin Management Certification
Institute (LSPP)
BARa Risk Forum Refreshment Refreshment of Risk Management in 21 September 21 September
Stockholm 2016 2018
BARa Risk Forum Refreshment Refreshment at Prague 17 – 18 17 October 18 October
October 2017 2017 2019
BARa Risk Forum Refreshment Risk Management Refreshment 19 March 2018 19 March 2020
BARa Risk Forum Refreshment Risk Management Refreshment 13 July 2018 13 July 2020
BARa Risk Forum Refreshment Risk Management Refreshment 13 March 2020 13 March 2022
BARa Risk Forum Refreshment Loan COVID Restructuring after 8 May 2021 8 May 2023
Implementation of POJK 48 2020
BARa Risk Forum Refreshment ERM and Cyber Security : How to 26 July 2023 26 July 2024
mitigate and Protect
Agus Dwi Director of Banking Profession Level 5 Banking Risk Management 9 May 2022 2 May 2024
Handaya Compliance Certification
and HR Institute (LSPP)
BARa Risk Forum Refreshment Risk Management Certification 12 – 13 March 12 – 13 March
Refreshment Program – Embedding 2020 2022
Sustainability Programs into Banks’
Business Model
LPPI Refreshment Risk Management Certification 29 November 29 November
Refreshment Level 7 2023 2024
ANNUAL REPORT 2023 657
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF DIRECTORS
Date the
Institutions issuing
Name Position Level Field/Area certificate Expiry Date
certificates
was issued
Riduan Director of Banking Profession Level 5 Banking Risk Management 18 February 18 February
Commercial Certification 2013 2021
Banking Institute (LSPP)
9 February 18 February
2021 2023
ASTA Consulting Refreshment Managing the Commercial Credit in
6 January 2023 6 January 2024
facing the 2023 Recession Potential
BARa Risk Forum Refreshment Indonesian Banking in Supporting
7 December 7 December
(2023) Indonesia Towards a Low Carbon
2023 2024
Economy
Aquarius Director of Network Banking Profession Level 5 Banking Risk Management 13 May 2020 13 May 2022
Rudianto and Retail Banking Certification
Institute (LSPP)
Banking Profession Level 5 Banking Risk Management 21 April 2022 21 April 2024
Certification
Institute (LSPP)
BARa Risk Forum Refreshment Indonesian Banking in Supporting 7 December 7 December
Indonesia Towards a Low Carbon 2023 2024
Economy
Toni E. B. Director of Banking Profession Level 5 Banking Risk Management 23 October 17 June 2021
Subari Operations Certification 2019
Institute (LSPP)
28 June 2021 17 June 2023
Banking Profession Refreshment Risk Management Training level 7 29 November 29 November
Certification 2023 2024
Institute (LSPP)
Susana Indah Director of Banking Profession Level 5 Banking Risk Management 25 November 25 November
K. Indriarti Corporate Banking Certification 2020 2022
Institute (LSPP)
ASTA Consulting Level 5 Risk Management -New Moves 16 February 16 February
Empower Governance, Risk & 2022 2024
Compliance (GRC) and Risk Appetite
Statement (RAS) During the Pandemic
Rohan Hafas Director of Banking Profession Level 5 Banking Risk Management 25 November 25 November
Institutional Certification 2020 2022
Relations Institute (LSPP)
Maisa Citra Refreshment Banking Risk Management 21 July 2022 21 July 2024
Pendidikan
Sigit Prastowo Director of Finance Banking Profession Level 5 Banking Risk Management 24 June 2015 24 June 2017
and Strategy Certification
Refreshment Banking Risk Management 14 March 2017 14 March 2019
Institution (LSPP)
Refreshment – Risk Management in
Current Liquidity Tight Conditions
Refreshment Banking Risk Management 2 May 2019 2 May 2021
Refreshment – Cyber Security
Awareness in Industry 4.0
Indonesian Banker Refreshment Banking Risk Management 21 July 2020 21 July 2022
Association Refreshment – Implementation of
Operational Risk Management in the
Covid-19 Period
Banking Profession Refreshment Banking Risk Management 24 February 24 June 2023
Certification 2021
Institute (LSPP)
Maisa Citra Edukasi Refreshment The Importance of Cyber Security
in 22 February 22 February
Bank Digitalization and Its Relation to 2023 2024
Operational Risk
Timothy Director of Banking Profession Level 5 Banking Risk Management Aug 1, 2018 13 July 2020
Utama Information Certification
Technology Institute (LSPP) Refreshment Risk Management Certification 13 July 2020 13 July 2022
Refreshment Program –
Implementation of Governance, Risk,
Compliance (GRC) in Banking for
Indonesia Context
Maisa Citra Refreshment Banking Risk Management 21 April 2022 21 April 2024
Pendidikan
658 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF DIRECTORS
Date the
Institutions issuing
Name Position Level Field/Area certificate Expiry Date
certificates
was issued
Eka Fitria*) Director of Treasury LPPI Provision Risk Management Providing Program 22 June 2023 22 June 2024
and International for Prospective Members of the Board
Banking of Directors
*) Appointed as Director at the Annual GMS dated 14 March 2023.
SHAREHOLDING OF THE BOARD OF DIRECTORS
The Board of Directors has disclosed its share ownership in both Bank Mandiri and other banks and other companies
domiciled inside or outside the country. Share ownership of the Board of Directors of Bank Mandiri can be seen in the
table below.
Board of Directors Shareholding
Stock Ownership
Bank Mandiri
No. Name Position Other Non-Bank Financial Other
Number of (%) Bank Institution Companies
Shares Ownership
1. Darmawan Junaidi President Director 6,762,300 0,0072453% Nil Nil Nil
2. Alexandra Vice President Director 7,425,200 0,0079556% Nil Nil Nil
Askandar
3. Ahmad Siddik Director of Risk Management 8,715,900 0,0093385% Nil Nil Nil
Badruddin
4. Agus Dwi Handaya Director of Compliance and HR 6,755,100 0,0072376% Nil Nil Nil
5. Eka Fitria*) Director of Treasury & International 170,000 0,0001821% Nil Nil Nil
Banking
6. Riduan Director of Commercial Banking 7,000,000 0,0075000% Nil Nil Nil
7. Aquarius Rudianto Director of Network & Retail 4,137,300 0,0044328% Nil Nil Nil
Banking
8. Toni E. B. Subari Director of Operation 3,117,500 0,0033402% Nil Nil Nil
9. Susana Indah K. Director of Corporate Banking 4,438,400 0,0047554% Nil Nil Nil
Indriati
10. Rohan Hafas Director of Institutional Relations 3,000,500 0,0032148% Nil Nil Nil
11. Sigit Prastowo Director of Finance & Strategies 6,305,100 0,0067555% Nil Nil Nil
12. Timothy Utama Director of Information 3,621,900 0,0038806% Nil Nil Nil
Technology
Total 61,449,200 0,0658384%
*) Appointed as Director at the Annual GMS dated 14 March 2023.
AFFILIATIONS OF THE BOARD OF DIRECTORS
Affiliation shall mean relationship between the Board of Directors, Board of Commissioners and Main/Controlling
Shareholders of the Company, either in the form of:
1. Family relationship due to marriage and descent to the second degree either horizontal or vertical.
2. Management or oversight relationship with Main/ Controlling Shareholder.
3. Share ownership by each member of the Board of Directors and Board of Commissioners to the Main/Controlling
Shareholders as legal entity.
The Board of Directors of Bank Mandiri have no financial relations, management relations, shareholding and/or family
relations with other members of the Board of Commissioners, the Board of Directors and/or Controlling Shareholders or
relation with the Bank, which helps in carrying out their tasks and responsibility independently.
The affiliations of the Board of Directors are shown in the following table:
ANNUAL REPORT 2023 659
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF DIRECTORS
Affiliations of The Board of Directors
Financial, Family, and Management Relations of the BOD
Financial Relations With Family Relations With
Management
Name Position Controlling Controlling
BOC BOD BOC BOD Relations
Shareholders Shareholders
Yes No Yes No Yes No Yes No Yes No Yes No Yes No
Darmawan President Director √ √ √ √ √ √ √
Junaidi
Alexandra Vice President DIrector √ √ √ √ √ √ √
Askandar
Ahmad Siddik Director of Risk √ √ √ √ √ √ √
Badruddin Management
Agus Dwi Director of Information √ √ √ √ √ √ √
Handaya Technology
Eka Fitria*) Director of Compliance √ √ √ √ √ √ √
and HR
Riduan Director of Commercial √ √ √ √ √ √ √
Banking
Aquarius Director of Network and √ √ √ √ √ √ √
Rudianto Retail Banking
Toni E. B. Subari Director of Operations √ √ √ √ √ √ √
Susana Indah K. Director of Corporate √ √ √ √ √ √ √
Indriarti Banking
Rohan Hafas Direktur Hubungan √ √ √ √ √ √ √
Kelembagaan
Sigit Prastowo Director of Finance and √ √ √ √ √ √ √
Strategies
Timothy Utama Director of Information √ √ √ √ √ √ √
Technology
*) Appointed as Director at the Annual GMS dated 14 March 2023.
BOARD OF DIRECTORS MEETINGS
The policy of the Board of Directors Meeting refers to the BOD Charter, the Articles of Association and POJK 33/2014,
whereby the Board of Directors Meeting shall be conducted periodically at least once a month, or at any time as
necessary as requested by one or more members of the Board of Directors, or as per written request from the Board
of Commissioners. The Board of Directors shall also hold a joint meeting with the Board of Commissioners periodically
in at least 1 (once) in 4 (four) months.
The Board of Directors Meetings are legal and have the right to make binding decisions when attended or represented
by more than 2/3 of members of the Board of Directors. The meeting material shall be delivered to all participants 5
(five) working days prior to the meeting.
The Board of Directors Meeting is chaired by the President Director, and in the event that the President Director is unable
to attend, the Board of Directors Meeting is chaired by the Substitute Director of the President Director, namely the
Vice President Director. In the event that the Vice President Director is unable to attend, the Board of Directors Meeting
shall be chaired by the Substitute Director of the two President Directors appointed based on the Board of Directors’
Decision on Alternate Directors.
660 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF DIRECTORS
In the event that the President Director and Substitute Director of the President Director are unable to attend, then one
of the longest-serving Directors as a member of the Board of Directors presides over the Board of Directors Meeting. In
the event that the Director who has served the longest as a member of the Board of Directors of the Company is more
than 1 (one) person, the oldest Director in age acts as the chairman of the Meeting of the Board of Directors.
Board of Director Meetings Plan
The Board of Director meetings plan for 2023 as uploaded on the Bank Mandiri website are as follows:
Monthly/quarterly review of the Company and Subsidiaries’ performance.
Monthly/quarterly review of the Company’s Strategy and Work Plan.
Quarter I Preparation of the Annual General Meeting of Shareholders.
Review and approval of the Audit Financial Statements Fiscal Year 2022.
Selection of External Auditor for Fiscal Year 2023.
Monthly/quarterly review of the Company and Subsidiaries’ performance.
Quarter II Monthly/quarterly review of the Company’s Strategy and Work Plan.
Discussion and Approval of RKAP (Work & Budget Plan) 2023 Revision & RBB (Bank Business Plan) 2023-2025 Revision.
Monthly/quarterly review of the Company and Subsidiaries’ performance.
Quarter III
Monthly/quarterly review of the Company’s Strategy and Work Plan.
Monthly/quarterly review of the Company and Subsidiaries’ performance.
Monthly/quarterly review of the Company’s Strategy and Work Plan.
Quarter IV
Discussion and Approval of the Sustainable Financial Action Plan (RAKB) and Recovery Plan.
Discussion and Approval of RKAP (Work & Budget Plan) 2024 & RBB (Bank Business Plan) 2024-2026.
Board of Directors Meetings Implementation
The following are agenda, date and participants of the Director’s Meeting in 2023.
Board of Directors Meetings Agenda
Reasons for
No Date Agenda Rapat Meeting Participants Presence
Absence
1 3 January 2023 1. General Discussion: Update on the Company's Darmawan Junaidi Present
Latest Development
2. Proposal for Annual GMS for Financial Year 2022 Alexandra Askandar Absent On Leave
Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Panji Irawan Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
ANNUAL REPORT 2023 661
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF DIRECTORS
Reasons for
No Date Agenda Rapat Meeting Participants Presence
Absence
2 16 January 2023 1. General Discussion: Darmawan Junaidi Present
a. Update on the Company's Latest
Development Alexandra Askandar Present
b. Update on Office of Chief Economist
2. Update on Operations
3. Update on Stress Testing Bank Mandiri Quarter
III 2022
Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Panji Irawan Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Absent On Leave
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Absent On Leave
Timothy Utama Present
3 24 January 2023 1. General Discussion: Update on the Company's Darmawan Junaidi Present
Latest Development
2. Financial Performance December 2022 Alexandra Askandar Present
3. Consolidated Financial Statements of PT Bank
Mandiri (Persero) Tbk. and Subsidiaries for the Ahmad Siddik Badruddin Present
Year Ended December 31, 2022 (Audited)
Agus Dwi Handaya Present
4. Procurement of Bank Mandiri's External Auditor
(KAP) in 2023 Panji Irawan Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
4 24 January 2023 1. Update on Stress Testing Bank Mandiri Quarter Darmawan Junaidi Present
III 2022
2. Financial Performance December 2022 Alexandra Askandar Present
Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Panji Irawan Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
5 30 January 2023 1. General Discussion: Darmawan Junaidi Present
a. Update on the Company's Latest
Development Alexandra Askandar Present
b. Update on Office of Chief Economist
c. Digital Platform Development Update Ahmad Siddik Badruddin Present
2. Preparation for Public Expose & Analyst Meeting
Agus Dwi Handaya Present
Q4 2022
Panji Irawan Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
662 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF DIRECTORS
Reasons for
No Date Agenda Rapat Meeting Participants Presence
Absence
6 6 February 2023 1. Human Capital Proposal Darmawan Junaidi Present
Alexandra Askandar Present
Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Panji Irawan Present
Riduan Absent On Leave
Aquarius Rudianto Absent On Leave
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Absent On Leave
Sigit Prastovo Present
Timothy Utama Present
7 13 February 2023 1. General Discussion: Darmawan Junaidi Present
a. Update on the Company's Latest
Development Alexandra Askandar Present
b. Digital Platform Development Update
2. Human Capital Proposal Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Panji Irawan Present
Riduan Present
Aquarius Rudianto Absent On Leave
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
8 20 February 2023 1. General Discussion: Update on the Company's Darmawan Junaidi Present
Latest Development
2. Financial Performance January 2023 Alexandra Askandar Present
3. Human Capital Proposal
Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Panji Irawan Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
9 6 March 2023 1. General Discussion: Update on the Company's Darmawan Junaidi Present
Latest Development
2. Recovery Plan Proposal Alexandra Askandar Present
3. Proposed Resolution of the 2023 Annual GMS
4. Human Capital Proposal Ahmad Siddik Badruddin Present
5. SISM Proposal
Agus Dwi Handaya Present
Panji Irawan Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
ANNUAL REPORT 2023 663
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF DIRECTORS
Reasons for
No Date Agenda Rapat Meeting Participants Presence
Absence
10 13 March 2023 1. General Discussion: Darmawan Junaidi Present
a. Update on the Company's Latest
Development Alexandra Askandar Present
b. Update on Transformation Project
c. Digital Platform Proposal Ahmad Siddik Badruddin Present
2. Financial Performance February 2023
Agus Dwi Handaya Present
3. Update on Distribution Strategy
Panji Irawan Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
11 20 March 2023 1. General Discussion: Darmawan Junaidi Present
a. Update on the Company's Latest
Development Alexandra Askandar Present
b. Follow-up to Annual GMS Decision
c. Digital Platform Development Update Ahmad Siddik Badruddin Present
2. Update on Market Risk
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria* Present
12 27 March 2023 1. General Discussion: Darmawan Junaidi Present
a. Update on the Company's Latest
Development Alexandra Askandar Present
b. Update on Transformation Project
2. IBFI Update Ahmad Siddik Badruddin Present
3. Human Capital Proposal
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria* Present
13 3 April 2023 1. General Discussion: Darmawan Junaidi Present
a. Update on the Company's Latest
Development Alexandra Askandar Present
b. Digital Platform Development Update
2. Human Capital Proposal Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria* Absent Business Trip
664 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF DIRECTORS
Reasons for
No Date Agenda Rapat Meeting Participants Presence
Absence
14 10 April 2023 1. General Discussion: Darmawan Junaidi Present
a. Update on the Company's Latest
Development Alexandra Askandar Present
b. Update on Transformation Project
2. IT & Operational System Preparation Ahead of Ahmad Siddik Badruddin Present
Eid Al-Fitr 1444 H
Agus Dwi Handaya Present
3. Human Capital Proposal
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria* Present
15 17 April 2023 1. General Discussion: Darmawan Junaidi Present
a. Update on the Company's Latest
Development Alexandra Askandar Present
b. Digital Platform Development Update
c. Treasury Proposal Ahmad Siddik Badruddin Present
2. Financial Performance March 2023
Agus Dwi Handaya Present
3. Update on Public Expose & Analyst Meeting Q1
2023 Preparation Riduan Present
4. Human Capital Proposal
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria* Present
16 2 May 2023 1. General Discussion: Darmawan Junaidi Present
a. Update on the Company's Latest
Development Alexandra Askandar Present
b. Digital Platform Development Update
c. Transformation Project Update Ahmad Siddik Badruddin Absent On Leave
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria* Present
17 8 May 2023 1. General Discussion: Darmawan Junaidi Present
a. Update on the Company's Latest
Development Alexandra Askandar Present
b. Digital Platform Development Update
2. Retail Segment Credit Update Ahmad Siddik Badruddin Absent On Leave
3. Human Capital Proposal
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria* Present
ANNUAL REPORT 2023 665
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF DIRECTORS
Reasons for
No Date Agenda Rapat Meeting Participants Presence
Absence
18 15 May 2023 1. General Discussion: Darmawan Junaidi Present
a. Update on the Company's Latest
Development Alexandra Askandar Absent On Leave
b. Update on Transformation Project
2. Update Stress Testing Bank Mandiri Quarter IV Ahmad Siddik Badruddin Present
2022
Agus Dwi Handaya Present
3. Human Capital Proposal
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria* Absent Business Trip
19 22 May 2023 1. General Discussion: Darmawan Junaidi Present
a. Update on the Company's Latest
Development Alexandra Askandar Present
b. Update Office of Chief Economist
c. Update on Transformation Project Ahmad Siddik Badruddin Present
2. April 2023 Financial Performance
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria* Present
20 25 May 2023 1. April 2023 Financial Performance Darmawan Junaidi Present
(Radirkom)
Alexandra Askandar Absent Sick Leave
Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Absent Sick Leave
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria* Present
21 29 May 2023 1. General Discussion: Darmawan Junaidi Present
a. Update on the Company's Latest
Development Alexandra Askandar Present
b. Update on Independent Preparation for
Jogja Marathon 2023 Ahmad Siddik Badruddin Present
c. IR Market Update
Agus Dwi Handaya Present
d. Digital Platform Development Update
2. Human Capital Proposal Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria* Present
666 PT Bank Mandiri (Persero) Tbk
Page 160
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF DIRECTORS
Reasons for
No Date Agenda Rapat Meeting Participants Presence
Absence
22 5 June 2023 1. General Discussion: Darmawan Junaidi Present
a. Update on the Company's Latest
Development Alexandra Askandar Present
b. Update on Transformation Project
c. Digital Platform Development Update Ahmad Siddik Badruddin Present
2. Proposed RKAP 2023 Revision &; RBB 2023-2025
Agus Dwi Handaya Present
Revision
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria* Present
23 12 June 2023 1. General Discussion: Update on the Company's Darmawan Junaidi Present
Latest Development
2. Financial Performance May 2023 Alexandra Askandar Present
Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria* Present
24 19 June 2023 1. General Discussion: Update on the Company's Darmawan Junaidi Present
Latest Development
Alexandra Askandar Present
Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria* Present
25 27 June 2023 1. General Discussion: Update on the Company's Darmawan Junaidi Present
Latest Development
2. Human Capital Proposal Alexandra Askandar Present
Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria* Present
ANNUAL REPORT 2023 667
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF DIRECTORS
Reasons for
No Date Agenda Rapat Meeting Participants Presence
Absence
26 3 July 2023 1. General Discussion: Update on the Company's Darmawan Junaidi Present
Latest Development
2. Human Capital Proposal Alexandra Askandar Present
Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria* Present
27 11 July 2023 1. General Discussion: Darmawan Junaidi Present
a. Update on the Company's Latest
Development Alexandra Askandar Present
b. Digital Platform Development Update
Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria* Present
28 17 July 2023 1. General Discussion: Update on the Company's Darmawan Junaidi Present
Latest Development
2. Financial Performance June 2023 Alexandra Askandar Present
3. Update on Public Expose & Analyst Meeting Q2
2023 Preparation Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria* Present
29 24 July 2023 1. General Discussion: Update on the Company's Darmawan Junaidi Present
Latest Development
2. Human Capital Proposal Alexandra Askandar Present
Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Absent Permission
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria* Present
668 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF DIRECTORS
Reasons for
No Date Agenda Rapat Meeting Participants Presence
Absence
30 31 July 2023 1. General Discussion: Darmawan Junaidi Present
a. Update on the Company's Latest
Development Alexandra Askandar Present
b. Update on Transformation Project
c. Digital Platform Development Update Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria* Present
31 7 August 2023 1. General Discussion: Darmawan Junaidi Present
a. Update on the Company's Latest
Development Alexandra Askandar Present
b. Update on Transformation Project
2. Update Stress Testing Bank Mandiri Quarter I Ahmad Siddik Badruddin Present
2023
Agus Dwi Handaya Present
3. Risk Management Proposal
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria* Present
32 14 August 2023 1. General Discussion: Update on Digital Platform Darmawan Junaidi Present
Development
Alexandra Askandar Present
Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria* Present
33 28 August 2023 1. General Discussion: Darmawan Junaidi Present
a. Effective Position of Board of Directors
b. Update on the Company's Latest Alexandra Askandar Present
Development
c. Update on Transformation Project Ahmad Siddik Badruddin Present
d. Update on Strategi IT
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Absent On Leave
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria Present
ANNUAL REPORT 2023 669
Page 163
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF DIRECTORS
Reasons for
No Date Agenda Rapat Meeting Participants Presence
Absence
34 12 September 2023 1. General Discussion: Darmawan Junaidi Present
a. Update on the Company's Latest
Development Alexandra Askandar Present
b. Update on Bank Mandiri's 25th Anniversary
Series of Events Ahmad Siddik Badruddin Present
2. Human Capital Proposal
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria Present
35 25 September 2023 1. General Discussion: Darmawan Junaidi Present
a. Update on the Company's Latest
Development Alexandra Askandar Present
b. Digital Platform Development Update
2. Financial Performance August 2023 Ahmad Siddik Badruddin Present
3. Update on Risk Management Follow-Up
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria Present
36 27 September 2023 1. Financial Performance August 2023 Darmawan Junaidi Present
(Radirkom)
Alexandra Askandar Present
Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria Present
37 03 October 2023 1. General Discussion: Darmawan Junaidi Present
a. Update on the Company's Latest
Development Alexandra Askandar Present
b. Update on Transformation Project
2. Human Capital Proposal Ahmad Siddik Badruddin Absent On Leave
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria Present
670 PT Bank Mandiri (Persero) Tbk
Page 164
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF DIRECTORS
Reasons for
No Date Agenda Rapat Meeting Participants Presence
Absence
38 09 October 2023 1. General Discussion: Darmawan Junaidi Present
a. Update on the Company's Latest
Development Alexandra Askandar Present
b. Update on Transformation Project
Ahmad Siddik Badruddin Absent On Leave
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria Present
39 16 October 2023 1. General Discussion: Darmawan Junaidi Present
a. Update on the Company's Latest
Development Alexandra Askandar Present
b. Follow-up Position Filling
c. Update on Transformation Project Ahmad Siddik Badruddin Present
2. Financial Performance September 202
Agus Dwi Handaya Present
3. Kick-Off RKAP 2024 and RBB 2024-2026
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria Present
40 23 October 2023 1. Update on Public Expose & Analyst Meeting Q3 Darmawan Junaidi Present
2023 Preparation
2. Recovery Plan Update Year 2023-2024 Alexandra Askandar Present
Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria Present
41 30 October 2023 1. General Discussion: Update on the Company's Darmawan Junaidi Present
Latest Development
Alexandra Askandar Present
Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria Present
ANNUAL REPORT 2023 671
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF DIRECTORS
Reasons for
No Date Agenda Rapat Meeting Participants Presence
Absence
42 06 November 23 1. Proposal on Human Capital Darmawan Junaidi Present
2. IT Proposal
Alexandra Askandar Present
Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria Present
43 13 November 2023 1. Proposal on Human Capital Darmawan Junaidi Present
2. General Discussion:
a. Update on Transformation Project Alexandra Askandar Present
b. Digital Platform Development Update
3. Proposed Sustainable Finance Action Plan Ahmad Siddik Badruddin Present
(RAKB) 2024-2028
Agus Dwi Handaya Present
4. RKAP 2024 and RBB Proposal 2024-2026
Riduan Absent Sick Leave
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria Present
44 20 November 2023 1. General Discussion: Update on the Company's Darmawan Junaidi Present
Latest Development
2. October 2023 Financial Performance Alexandra Askandar Present
3. Proposal on Human Capital
Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria Present
45 27 November 2023 1. Proposal on Human Capital Darmawan Junaidi Present
2. General Discussion: Transformation Project
Update Alexandra Askandar Present
3. Fund-Related Strategy Update
4. Proposal on Corporate Real Estate Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria Present
672 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF DIRECTORS
Reasons for
No Date Agenda Rapat Meeting Participants Presence
Absence
46 04 December 2023 1. General Discussion: Update on the Darmawan Junaidi Present
Company's Latest Development
Alexandra Askandar Present
Ahmad Siddik Badruddin Present
Agus Dwi Handaya Present
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria Present
47 12 December 2023 1. General Discussion: Update on the Darmawan Junaidi Present
Company's Latest Development
2. Update on the Implementation of Bank Alexandra Askandar Present
Mandiri National Meeting Ahmad Siddik Badruddin Present
3. Business Command Center (BCC)
Review Agus Dwi Handaya Present
4. Update on Treasury
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria Present
48 18 December 2023 1. Proposal on Human Capital Darmawan Junaidi Present
2. November 2023 Financial Performance
3. Update on Stress Testing Bank Mandiri Alexandra Askandar Present
Triwulan III 2023 Ahmad Siddik Badruddin Present
4. Proposal on Risk Management
Agus Dwi Handaya Absent On Leave
Riduan Present
Aquarius Rudianto Present
Toni Eko Boy Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
Sigit Prastovo Present
Timothy Utama Present
Eka Fitria Present
*) Diangkat sebagai Direktur pada RUPS Tahunan tanggal 14 Maret 2023.
Meeting Frequency and Attendance
In 2023, the Board of Directors held 48 (forty-eight) meetings. The frequency and attendance of Director’s meetings is
as below.
Joint Meetings of BOD &
BOD Meetings
BOC Total Total
Name Position %
Total Total Total Total Meetings Attendance
Meetings Attendance Meetings Attendance
Darmawan Junaidi President Director 45 45 3 3 48 48 100%
Alexandra Askandar Vice President Director 45 43 3 2 48 45 94%
Ahmad Siddik Director of Risk 45 41 3 3 48 44 92%
Badruddin Management
ANNUAL REPORT 2023 673
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF DIRECTORS
Joint Meetings of BOD &
BOD Meetings
BOC Total Total
Name Position %
Total Total Total Total Meetings Attendance
Meetings Attendance Meetings Attendance
Agus Dwi Handaya Director of Compliance 45 44 3 3 48 47 98%
& HR
Eka Fitria*) Director of Treasury & 36 34 2 2 38 36 95%
International Banking
Riduan Director of Commercial 45 43 3 3 48 46 96%
Banking
Aquarius Rudianto Director of Network & 45 42 3 3 48 45 94%
Retail Banking
Toni E. B. Subari Director of Operation 45 44 3 3 48 47 98%
Susana Indah K. Director of Corporate 45 45 3 2 48 47 98%
Indriati Banking
Rohan Hafas Director of Institutional 45 43 3 3 48 46 96%
Relations
Sigit Prastowo Director of Finance & 45 44 3 3 48 47 98%
Strategies
Timothy Utama Director of Information 45 45 3 3 48 48 100%
Technology
*) Appointed as Director at the Annual GMS dated 14 March 2023.
Joint Meeting of Directors and Board of Commissioners
The frequency and attendance of meetings of the Directors with the Board of Commissioners are presented in the
above table.
BOARD OF DIRECTORS DECISIONS AND IMPLEMENTATION OF DUTIES
During 2023, the Board of Directors has carried out its duties, obligations and responsibilities for the management of
the Company as stipulated in the prevailing laws and regulations, the Company’s Articles of Association and the Work
Plan set at the beginning of the year.
The general implementation of the Board of Directors duties in 2023 were as followed:
1. Drafting the Bank Business Plan.
2. Fulfilling of the Bank’s performance targets.
3. Drafting the 2024-2028 Sustainable Finance Action Plan (SFAP).
4. Managing Assets and Financial.
5. Organizing Board of Directors meetings. During 2023, 45 (forty-five) meetings of the Board of Directors and 3 (three)
Joint Meetings (the Board of Directors invited the Board of Commissioners) were conducted.
6. Attending Board of Commissioners meetings.
7. Implementing General Meeting of Shareholders. In 2023, the General Meetings of Shareholders were held 1 (one)
time, on 14 March 2023.
8. Supervising and improving internal business processes.
9. Implementing Good Corporate Governance in every business activity.
10. Drafting the IT management/ development initiatives and cyber-security.
11. Participating actively as one of the first movers in the implementation of Sustainable Finance in Indonesia by
participating in the Indonesian Sustainable Finance Initiative (IKBI).
12. Funds disbursement for the social and environmental program to elevate the community welllbeing and environment
preservation.
13. Implementing other duties related to the management of the Bank.
674 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
BOARD OF DIRECTORS
The following are decrees issued by the Board of Directors in 2023 include:
Date Subject
24 January 2023 Non-IT Initiatives
24 January 2023 Establishment of the Steering Team and Implementation Team of the Annual GMS for Fiscal Year 2022 of PT Bank Mandiri
(Persero) Tbk
25 January 2023 Determination of the Composition of the Operational Rental Service Vehicle Tender Committee (KDS) for 2023-2024
30 January 2023 Information and Documentation Management Officer (PPID)
31 January 2023 Setting of General Tender
31 January 2023 Determination of the Composition of the Land and/or Building Purchase Committee
20 February 2023 Appointment of Employees to Members of SOEs Directors
23 February 2023 Implementation of IT Initiatives Year 2023
27 February 2023 Determination of the Composition of the Tender
28 February 2023 Determination of the Composition of the Procurement Tender
24 March 2023 Designation of Land and/or Building Purchase Committee
11 April 2023 Determination of Integrated Governance Committee Membership
11 April 2023 Determination of Remuneration and Nomination Committee Membership
11 April 2023 Determination of Risk Oversight Committee Membership
11 April 2023 Determination of Audit Committee Membership
18 April 2023 Determination of the Composition of the General Tender
10 May 2023 Determination of the Composition of the General Tender Committee for Procurement of Contractors for Interior Renovation
10 May 2023 Determination of the Composition of the General Tender Committee for the Construction
12 May 2023 Determination of the composition of the General Tender Committee for Procurement of Contractors for Implementing
Generator and Electrical System
17 May 2023 Determination of the Composition of the Tender Committee
31 May 2023 Organizational Structure
24 July 2023 Determination of the composition of the General Tender Committee for the Procurement of Construction Contractor Services
for the Construction of Functional House Construction
24 July 2023 Determination of the composition of the General Tender Committee for the Procurement of Contractor Services for the
Construction of Functional Houses
02 August 2023 Determination of the Composition of the General Tender Committee for Procurement of Contractor Services for Interior
Renovation
02 August 2023 Determination of the Composition of the General Tender Committee for Procurement of Contractor Services for Building
04 August 2023 Organizational Structure
24 August 2023 Determination of the Composition of the General Tender Committee for Procurement of Contractor Services for the
Construction
11 September 2023 Procurement Team and Reviewer Assignment Limited Review Services of Bank Mandiri's Financial Statements as of 31 August
2023
12 September 2023 Determination of Audit Committee Membership
13 September 2023 Establishment of a Negotiating Team and Authorization in the Making of Collaborative Labor Agreements (CLA)
22 September 2023 Determination of the Composition of the General Tender Committee for the Procurement of Contractor Services for the
Construction
25 September 2023 Appointment and Assignment of Senior Executive Vice President of PT Bank Mandiri (Persero) Tbk
25 September 2023 Appointment and Assignment of Senior Executive Vice President of PT Bank Mandiri (Persero) Tbk
29 September 2023 Determination of the Composition of the General Tender Committee for Procurement of Contractor Services for Interior
19 October 2023 Determination of the team and reviewers of the procurement of Public Accountant (AP) and Public Accounting Firm (KAP)
services to carry out audits of the consolidated financial statements of PT Bank Mandiri (Persero) Tbk and subsidiaries, audits
of the financial statements of the Micro and Small Business (PUMK) funding program of PT Bank Mandiri (Persero) Tbk, and
other service assignments on the date and for the year ended 31 December 2024 ("Procurement of AP and KAP Services
Year 2024")
23 October 2023 Board of Directors Charter
ANNUAL REPORT 2023 675
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF DIRECTORS
Date Subject
27 October 2023 Policy & Procedure Committee
13 November 2023 Establishment of Procurement Team for Climate Risk Stress Testing Initiative Consultant Services
22 November 2023 Determination of the Composition of the General Tender Committee for the Procurement of Implementing Contractor
Services for the Construction
22 November 2023 Determination of the Composition of the General Tender Committee for Contractor Services for the Construction
23 November 2023 Determination of the Composition of the Public Tender Committee for Procurement of Contractor Services for Cluster
23 November 2023 Determination of the Composition of the Public Tender Committee for Procurement of Contractor Services for Implementing
Cluster
01 December 2023 Appointment of Group Head Corporate Secretary
05 December 2023 Determination of the Operational Rental Service Vehicle Tender Committee (KDS) for 2024-2025
20 December 2023 SEVP Fielding and Designation of SEVP Replacement
20 December 2023 Determination of the Composition of the General Tender Committee for Procurement of Contractor Services for the
Construction
20 December 2023 Determination of the Composition of the General Tender Committee for the Procurement of Contractor Services for the
Construction
21 December 2023 Implementation of IT Initiatives Year 2024
21 December 2023 Publication of Non-IT Initiative Results 2024
22 December 2023 Appointment and Assignment of Senior Executive Vice President of PT Bank Mandiri (Persero) Tbk
22 December 2023 Appointment and Assignment of Senior Executive Vice President of PT Bank Mandiri (Persero) Tbk
22 December 2023 Appointment and Assignment of Senior Executive Vice President of PT Bank Mandiri (Persero) Tbk
28 December 2023 Determination of the Composition of the General Tender Committee for Procurement of Contractor Services for the
Construction
28 December 2023 Determination of the Composition of the General Tender Committee for Procurement of Contractor Services for the
Construction
Company Annual Strategy Review Performance Assessment of Individual Directors
The Board of Directors strives to progress the Company’s President Director
performance for the following year by reviewing the 1. Achievement of collegial performance of the Board
Company’s annual strategy which is carried out at the end of Directors.
of the current year. In 2023, the review of the Company’s 2. Fulfilment of internal control in every line of defense.
annual strategy was carried out through the Board of 3. Implementation of the Company’s Compliance as a
Directors’ meetings. Public Company.
4. Achievement of business volume growth in the region.
Evaluation of the Company’s Strategies 5. Achievement of funding/Fee Based Income growth
Evaluation of the Company’s strategies in line with the in the region.
Company’s Vision and Mission as well as the latest business 6. Achievement of digital transactions volume growth
environment is carried out periodically and involves all by customers in the region.
Directors and executives at Bank Mandir, which is done 7. Maintain Assets Quality/Performing Loans.
through discussion forums for the annual Corporate Work
Plan and Budget (RKAP) and the Company’s Corporate Vice President Director
Plan (RJPP) to find out the achievements and the business 1. Achievement of collegial performance of the Board
directives. In the process of drafting the RKAP which of Directors.
referred to the RJPP, the documents have to be submitted 2. Improvement of litigation settlement percentage
to the Board of Commissioners for approval. compared to the previous year.
3. Achievement of Special Assets Management targets.
PERFORMANCE ASSESSMENT OF 4. Achievement of Loans Restructuring.
THE BOARD OF DIRECTORS 5. Settlement of Non-Performing Loans.
6. Improvement of Non-Performing Loans Quality, to
The Board of Directors performance assessment is carried out become Performing Loans.
from the achievement of Key Performance Indicators (KPI)
individually and collegially, assessed by the Shareholders through
the General Meeting of Shareholders (GMS) mechanism.
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BOARD OF DIRECTORS
Director of Commercial Banking Director of Information Technology
1. Achievement of business volume growth of 1. Implementation of effective technology and
Commercial Banking segment. information governance.
2. Achievement of funding/Fee Based Income growth 2. Achievement of availability of information security
in Commercial Banking segment. management system.
3. Achievement of customers digital transactions volume 3. Implementation of Information Technology projects
growth of Commercial Banking segment. with project charters.
4. Maintaining Assets Quality/Performing Loans. 4. Achievement of conformity between Information
Technology with the needs of management
Director of Corporate Banking information systems and the needs of the Bank’s
1. Achievement of business volume growth of Corporate business activities.
Banking segment.
2. Achievement of funding/Fee Based Income growth Director of Operations
in Corporate Banking segment. 1. Implementation of the Company’s management in
3. Achievement of customers digital transactions volume accordance with the duties determined in the GMS
growth of Corporate Banking segment. or the Board of Directors’ Meeting.
4. Maintaining Assets Quality/Performing Loans. 2. Implementation of the Company’s operations strategy,
consolidation of communication, and programs.
Director of Network & Retail Banking 3. Achievement of Fee Based Income growth.
1. Achievement of business volume growth of Retail 4. Achievement of business transactions growth.
Banking segment.
2. Achievement of acquisition targets of agents banking Director of Treasury & International Banking
and financial inclusion of derivative agents. 1. Maintaining the Company’s liquidity.
3. Achievement of funding/Fee Based Income growth 2. Management implementation banking book, trading
in Retail Banking segment. activity, and dealing activities as well marketing which
4. Achievement of customers digital transactions volume includes foreign Exchange Transactions, securities,
growth of Retail Banking segment. derivative products treasury, and trade services
5. Maintaining Assets Quality/Performing Loan. according to that target set.
3. Achievement of Fee increase Based Income.
Director of Institutional Relations
1. Achievement of business volume growth of Institutional Director of Finance & Strategy
segment. 1. Maintaining bank soundness rating.
2. Achievement of TJSL disbursement for social, 2. Maintaining CAR ratio between 20%-21%.
educational, religious aspects according to the work 3. Business Realization according to Work Plan & Budget/
plan. Bank Business Plan.
3. Achievement of funding/Fee Based Income growth 4. Achievement of set financial ratios.
in Institutional segment. 5. The result of KPKU assessment is at least the same as
4. Achievement of customers digital transactions volume the previous year.
growth of Institutional segment.
5. Maintaining Assets Quality/Performing Loans. Director of Compliance & HR
1. Achievement of compliance in Bank Mandiri.
Director of Risk Management 2. Achievement of a reduction in the ratio of fines
1. Ensuring the implementation of proper risk imposed by the regulator.
management in accordance with the articles of 3. Achievement of Human Capital management
association, risk management policies, internal control strategies and targets.
system policies, standard procedures, and external
regulations.
2. Ensuring the implementation of risk management
culture at all levels of the organization.
3. Ensuring the implementation of all risk management
to determine risk appetite, risk thresholds, and
integrated risk management strategies, as well as
capital adequacy.
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF DIRECTORS
Board of Directors Performance Assessment Results
No. KPI Weight Indicators Score
A. Economy and Social Values for Indonesia 45% 49.03
Financial 28.42
1 Pre-Provision Operating Profit (PPOP) Nominal 5% According to RKAP 5.47
2 Pre-Provision Operating Profit (PPOP) Growth 5% According to RKAP 5.50
3 Percentile Total Shareholder Return (TSR). 6% According to Target 6.60
4 Market Capitalization 2% According to Target 2.20
5 Return on Equity (ROE) Tier 1 4% According to RKAP 4.40
6 Capital Adequacy Ratio (CAR) 4% According to RKAP 4.24
Operational 13.00
1 Loan Risk (LaR) 3% According to RKAP 3.30
2 CKPN to Loan at Risk (LaR Coverage) 3% According to RKAP 3.10
3 Cost of Credit (CoC) 3% According to RKAP 3.30
4 BOPO 3% According to RKAP 3.30
Social 7.62
1 Disbursement of KUR. 4% According to Government Ceilings 4.40
2 Klaim KUR Ratio 3% According to Target 3.22
B. Business Model Innovation 24% 25.46
1 Average Balance of Low Cost Funds 5% According to RKAP 4.98
2 CASA Ratio 5% According to RKAP 5.07
3 Active User Livin’ 7% According to Target 7.70
4 Active User Kopra 7% According to Target 7.70
C. Leadership in Technology 11% 11.56
1 Implementation of ATM and EDC Payment Integrations (Jalin Project) 5% According to Milestone 5.50
2 Implementation of Roadmap Master Plan Technologi Informasi. 3% According to Threshold 3.06
3 Cyber Security Breach Incident (for losses >Rp 50 Bio) 3% Total = 0 3.00
D. Investment Enhancement 10% 10.93
1 Environment, Social, Government (ESG) Rating 3% Rating 3.30
2 Risk Management Maturity Index 3% According to Threshold 3.30
3 Contribution of Subsidiary to Consolidated NPAT 4% Improved than previous year 4.33
E. Talent Development 10% 10.80
1 Development & Career Path System at Holding/Cluster scopes 2% According to Timeline 2.20
2 Risk Management Organ Qualification Fulfillment Ratio 2% According to Target 2.00
3 Completion of the Roadmap for Restructuring Defined Benefit Pension Funds 2% According to Target 2.20
4 Female employees under the nominated talent 2% According to Target 2.20
5 Millennial (<=42 years old) under the nominated talent. Implementation/ 2% According to Target 2.20
development of talent policies
Total 100% 107.78
PERFORMANCE ASSESSMENT OF THE COMMITTEE UNDER THE BOARD
OF DIRECTORS AND THE BASIS OF THE ASSESSMENT
In carrying out its management duties, the Board of Directors is assisted by 11 (eleven) Committees under the Board of
Directors called the Executive Committees:
1. Asset & Liability Committee (ALCO)
2. Business Committee (BC)
3. Capital & Subsidiaries Committee (CSC)
4. Human Capital Policy Committee (HCPC)
5. Information Technology & Digital Banking Committee (ITDC)
6. Integrated Risk Committee (IRC)
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BOARD OF DIRECTORS
7. Policy and Procedure Committee (PPC) management strategy, establishing and developing the
8. Risk Management & Credit Policy Committee (RMPC) organization, and setting the strategic direction of Human
9. Transformation Committee (TFC). Capital Information System Development. During 2023,
10. Credit Committee/ Rapat Komite Kredit (RKK) HCPC held 4( four) meetings with topics according to the
11. Social & Environmental Responsibility Committee 2023 work plan and issues of concern to HCPC.
(SERC)
Information Technology & Digital
The following are results of performance assessment of Banking Committee
Committees under the Board of Directors during 2023. In 2023, the Information Technology & Digital Banking
Committee (ITDC) has carried out its duties properly
Asset & Liability Committee and has assisted the Board of Directors in establishing a
In 2023, the Asset & Liability Committee (ALCO) has carried portfolio of IT initiatives, IT budget allocations, alignment of
out its duties well and has assisted the Board of Directors IT Strategy & Execution Plan (ISP). During 2023, ITDC held
in carrying out the functions of determining asset and 12 (twelve) meetings with topics according to the 2023
liability management strategies, setting interest rates and work plan and issues of concern to ITDC.
maintaining liquidity, as well as other matters related to
the management of the Company’s assets and liabilities. Integrated Risk Committee
During 2023, ALCO held 3 (three) meetings with topics In 2023, the Integrated Risk Committee (IRC) had carried
according to the 2023 work plan and issues of concern out its duties properly and assisted the Board of Directors
to ALCO. in the formulation of, among others, Integrated Risk
Management policy and improvement or refinement
Business Committee of the Integrated Risk Management policy based on
In 2023, the Business Committee (BC) had carried out the assessment result. During 2023, IRC held 11 (elevent)
its duties properly and assisted the Board of Directors meetings with topics according to the 2023 work plan
in determining the Company’s integrated business and issues of concern to IRC.
management strategy, managing the Company’s
products and/or activities as well as determining the Policy & Procedure Committee
strategy and effectiveness of marketing communication In 2023, the Risk Management & Credit Policy Committee
for Wholesale banking and Retail Banking. During 2023, (RMPC) has effectively carried out its duties and assisted
BC held 8 (eight) meetings with topics according to the the Board of Directors in identifying, measuring, monitoring,
2023 work plan and issues of concern to BC. and setting risk management strategies. Additionally, the
Committee has also helped formulate and oversee loan
Capital & Subsidiaries Committee policies, monitor portfolio developments, and provide
In 2023, the Capital & Subsidiaries Committee (CSC) had recommendations for improvement. The fulfillment of these
carried out its duties properly and assisted the Board of duties was formulated through the implementation of 12
Directors in managing the Company’s Capital and the virtual RMPC meetings and 9 circular meetings.
Subsidiaries, including determining the management
strategy of the capital, providing recommendations Risk Management & Credit Policy Committee
for corporate actions, determining the strategy and In 2023, the Risk Management & Credit Policy Committee
management of the Subsidiaries, including equity (RMPC) which was established under two categories
participation, capital divestment, determining members A and Category B, had carried out its duties properly
of the Board of Directors and/or members of the Board and assisted the Board of Directors in implementing
of Commissioners of Subsidiaries, including remuneration the duties of Category A include to identify, measure
for the Directors and/or Commissioners of Subsidiaries. and monitor risks, determine risk management policies
During 2023, CSC held 25 (twenty five) meetings with and strategies. Implementing the duties of Category B
topics according to the 2023 work plan and issues of include to formulate credit policies, oversee credit policy
concern to CSC. implementation, monitor the development and condition
of loans portfolio and provide recommendations for
Human Capital Policy Committee corrective measures, in which the basis of performance
In 2023, the Human Capital Policy Committee (HCPC) had assessment was achieved from the implementation of
carried out its duties properly and assisted the Board of 12 (twelve) RMPC online meetings and through 9 (nine)
Directors in determining the Company’s Human Capital circulars during the year.
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BOARD OF DIRECTORS
Transformation Committee
In 2023, the Transformation Committee (TFC) had carried out its duties properly and assisted the Board of Directors in
maintaining and determining the Bank’s transformation needs, in which the basis of performance assessment was
achieved from the implementation of 2 (two) TFC meetings during the year. In addition to being discussed in TFC meetings,
discussions regarding Business Transformation were also conducted in Board Meetings 15 (fifteen) times during 2023.
Credit Committee
In 2023, the Credit Committee/Credit Committee Meeting (RKK) had carried out its duties properly and assisted the
Board of Directors in taking loans disbursement decision (new, additional, reduction, and/or extension) managed by
Business Unit in line with the limit of authority, including the determination/change of the loans structure. During 2023,
RKK decided on 3,219 credits, consisting of 541 decisions in the Corporate segment, 2,366 decisions in the Commercial
segment, 76 decisions in the Financial Institution segment, 42 decisions in the Institutional segment, and 194 decisions
in the Special Asset Management (SAM) segment.
Social & Environmental Responsibility Committee (SERC)
In 2023, the Social & Environmental Responsibility Committee (SERC) had carried out its duties properly and assisted
the Board of Directors in mapping and preparing the Social & Environmental Responsibility Program (TJSL). During 2023,
SERC held 2 (two) meetings with topics according to the 2023 work plan and issues of concern to SERC.
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GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
COMMITTEES OF THE BOARD OF
DIRECTORS
In carrying out its duties, the Board of Directors is assisted by
the Corporate Secretary and Committees whose tasks are to
provide advice and recommendations relating to the policies
and directions of the Directors. Bank Mandiri has 11 (eleven)
committees under the Board of Directors, also called the Executive
Committee as stated in the Decree of the Board of Directors No.
KEP.DIR/001/2021 dated 13 January 2021 concerning the Board of
Directors’ Executive Committee of PT Bank Mandiri (Persero) Tbk
and Decree of the Board of Directors No. KEP.DIR/059/2021 dated
24 November 2021 regarding the Adjustment of the Decision of
the Board of Directors No. KEP.DIR/001/2021 dated 13 January
2021 regarding the Executive Committee.
In the capacity as a committee, none of Executive Committees have the authority to represent and on behalf of the
Company in binding or signing agreements with third parties. All actions for and on behalf of the Company must be
carried out in accordance with the provisions of the Company’s Articles of Association.
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
ASSET & LIABILITY COMMITTEE
Asset & Liability Committee (ALCO) is a committee formed
to assist the Board of Directors in carrying out the functions
of determining asset and liability management strategies,
determining interest rates and maintaining liquidity as
well as other matters related to the management of the
Company’s assets and liabilities. In addition, in conditions
of significant financial stress as well as during periods of
financial and economic crisis, ALCO carries out monitoring
and implementation/activation of the Recovery Plan.
Structure and Membership of Asset & Liability Committee
Based on the Board of Directors Decree No. KEP.DIR/002/2021 dated 13 January 2021 concerning Asset & Liability
Committee, the structure and membership of ALCO are as follows:
Asset & Liability Committee Member Composition
Chairman President Director
Secretary Market Risk Group Head
Alternate Secretary I Treasury Group Head
Alternate Secretary II Strategy & Performance Management Group Head
Alternate Secretary III Credit Portfolio Risk Group Head
1. President Director
2. Vice President Director
3. Director of Risk Management
4. Director of Treasury & International Banking
Permanent Voting Member 5. Director of Commercial Banking
6. Director of Network and Retail Banking
7. Director of Corporate Banking
8. Director of Institutional Relations
9. Director of Finance & Strategies
Non-Permanent Voting Member of Board of Directors and relevant SEVP present as invitee
Member
Permanent Non-Voting Compliance & HR Director or appointed Compliance & AML-CFT Group Head or Compliance & AML-CFT official.
Member
Contributing Non-Voting 1. Other Group Head/Group Head level present as invitee related to the material on the committee’s agenda.
Member 2. Committee Secretary.
1. SEVP Internal Audit*) or Group Head in Internal Audit or Internal Audit officials present as permanent invitee
without voting rights.
*) In this term, the material discussed in the Committee is the material proposed by the SEVP Internal Audit, the
Non-Voting Invitee
SEVP Internal Audit acts as a Voting Member.
2. Executives of operational risk, namely Senior Operational Risk Head who were present related to the material of
the committee agenda present as an invitee.
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ASSET & LIABILITY COMMITTEE
Asset & Liability Committee Profile
The profile of the Asset & Liability Committee members as of 31 December 2023 is as follows:
Name Position in the Committee Position in the Company Educational Background
Darmawan Junaidi Chairman/Permanent Voting President Director The educational background
Member is presented in the Board
Directors Profile in this Annual
Alexandra Askandar Permanent Voting Member Vice President Director Report
Ahmad Siddik Badruddin Permanent Voting Member Director of Risk Management
Eka Fitria Permanent Voting Member Director of Treasury and International Banking
Riduan Permanent Voting Member Director of Commercial Banking
Aquarius Rudianto Permanent Voting Member Director of Network & Retail Banking
Susana Indah Kris Indriati Permanent Voting Member Director of Corporate Banking
Rohan Hafas Permanent Voting Member Director of Institutional Relations
Sigit Prastowo Permanent Voting Member Director of Finance & Strategies
Asset & Liability Committee Charter 5. Evaluate/review deviations between the realization
Pursuant to POJK No. 17 of 2023 concerning the versus budget projection and Company business plan.
Implementation of Governance for Commercial Banks 6. Discuss and set limits on liquidity management,
article 75 states that the Bank must have guidelines gap management, pricing management, and FX
and committee work rules, where the Asset & Liability management.
Committee has been regulated in the Board of Directors 7. Establish a fund transfer pricing methodology.
Decree No. KEP.DIR/002/2021, which contains: 8. Discuss and determine other matters in the scope of
1. Purpose of the committee establishment ALM, including Subsidiaries/entities controlled by the
2. Duties, responsibilities, and authority of the committee Company.
3. Structure and membership of the committee 9. Monitor and implement/activate the Recovery Plan
4. Committee meetings, quorum and decision making as follows:
5. Committee reporting 10. Monitor the Bank’s financial indicators listed in the
Recovery Plan which include indicators of liquidity,
Duties and Responsibilities of Asset capital, profitability and asset quality.
& Liability Committee 11. Escalate to the Board of Directors if the Recovery Plan
In carrying out its functions, ALCO has the following duties indicators will or have violated the limit (trigger level)
and responsibilities: set to get the Recovery Plan activation decision.
1. Establish, develop and review the assets and liabilities
management strategies. Duties Implementation of Asset &
2. Evaluate the position of the Company’s assets and Liability Committee 2023
liabilities in accordance with liquidity risk, interest rates In carrying out its duties and responsibilities, ALCO holds
and exchange rates management objectives. meetings at least 3 (three) times a year or at any time if
3. Evaluate the Company’s position and the Assets & it is necessary at the request of one or more members of
Liabilities Management (ALM) strategy to ensure that the voting committee (voting member), or at the request
the results of the Company’s risk-taking position are of the Board of Directors, or upon a written proposal from
consistent with interest rates, liquidity and exchange the related unit by delivering discussion material and
rates management objectives. coordinating with the Committee Secretary.
4. Conduct an evaluation/review of asset and liability
pricing to ensure that pricing can optimize the results Throughout 2023, ALCO has held 3 (three) meetings with
of investment funds to minimize the cost of funds and the following agenda:
maintain the Company’s balance sheet structure in
accordance with the Company’s ALM strategy.
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
ASSET & LIABILITY COMMITTEE
No. Date Agenda Quorum Attendance (%) Remark
1 3 January 2023 Bonds Portfolio Management 2023 Strategy 89%
2 24 March 2023 Balance Sheet Optimalization to Achieve Target Profit 2023 89%
3 4 December 2023 1. Bonds Portfolio Management Strategy and Wholesale Funding 100%
2024
2. Securities Issuance to Foster Government Mortgage Loan
Program
Asset & Liability Committee Work Plan for 2024
1. Third party funds & Loan pricing strategy
2. Liquidity & funding management strategy
3. Bonds portfolio management strategy
4. Update Recovery Plan 2024-2025 & Update Resolution Plan 2024
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BUSINESS COMMITTEE
Business Committee (BC) was established to assist the Board
of Directors in determining the Company’s integrated business
management strategy, managing the products as well as
determining the strategy and effectiveness of marketing
communication for Wholesale banking and Retail banking.
Structure and Membership of Business Committee
Based on the Board of Directors Decree No. KEP.DIR/015/2022 dated 12 April 2022 concerning Business Committee, the
structure and membership of the BC are as follows:
Business Committee Membership Composition
BC Category A
Chairman President Director
Secretary (Wholesale Wholesale Transaction Banking Transaction Group Head
Segment)
Secretary (Retail Segment) Retail Deposit Product & Solution Group Head
Voting Members
1. President Director
2. Vice President Director
3. Director of Risk Management
4. Director of Treasury & International Banking
Permanent Voting Members
5. Director of Commercial Banking
6. Director of Network & Retail Banking
7. Director of Corporate Banking
8. Director of Institutional Relations
Non-Permanent Voting Board of Directors / SEVR related to materials present as invitee
Members
Permanent Non-Voting Director of Compliance & HR or appointed Compliance & AML-CFT Group Head or Compliance & AML-CFT Group
Member officials.
Contributing Non-Voting 1. Group Head / other Group Head level officials invited in relation to committee agenda
Member 2. Committee Secretary
1. SEVP Internal Audit*) or Group Head in Internal Audit or Internal Audit officials present as permanent invitee
without voting rights.
*) In the event that the material discussed in the Committee is the material proposed by the SEVP Internal Audit,
Invitee Non-Voting Member
the SEVP Internal Audit acts as a Voting Member.
2. Executives of operational risk, namely Senior Operational Risk Head who were present related to the material of
the committee agenda present as an invitee
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BUSINESS COMMITTEE
BC Category B
Chairman President Director
Secretary (Wholesale Wholesale Transaction Banking Transaction Group Head
Segment)
Secretary (Retail Segment) Retail Deposit Product & Solution Group Head
Voting Members
1. President Director
2. Vice President Director
3. Director of Risk Management
4. Director of Treasury & International Banking
5. Director of Network & Retail Banking
Permanent Voting Members
6. Director of Corporate Banking
7. Director of Finance & Strategy
8. SEVP Corporate Banking
9. SEVP Wholesale Risk
10. SEVP Micro & Consumer Finance
Non-Permanent Voting Members of the Board of Directors / SEVP related to materials present as invitee
Members
Permanent Non-Voting Director of Compliance & HR or appointed Group Head Compliance & AML-CFT or Compliance & AML-CFT
Member Group executives.
Contributing Non-Voting 1. Group Head/other Group Head level executives invited in relation to committee agenda
Member 2. Committee Secretary
1. SEVP Internal Audit*) or Group Head in Internal Audit or Internal Audit executives present as permanent invitee
without voting rights.
*) In the event that the material discussed in the Committee is the material proposed by the SEVP Internal
Invitee Non-Voting Member
Audit, the SEVP Internal Audit acts as a Voting Member.
2. Executives of operational risk, namely Senior Operational Risk Head related to the material of the committee
agenda present as an invitee
Business Committee Profile
The profile of the Business Committee members as of 31 December 2023 is as follows:
BC Category A
Name Position in the Committee Position in the Company Educational Background
Darmawan Junaidi Chairman/Permanent Voting President Director The Educational Background is
Member presented at the Board of Directors
Profile section in this Annual Report.
Alexandra Askandar Permanent Voting Member Vice President Director
Ahmad Siddik Badruddin Permanent Voting Member Director of Risk Management
Panji Irawan Permanent Voting Member Director of Treasury & Internal
Banking
Riduan Permanent Voting Member Director of Commercial Banking
Aquarius Rudianto Permanent Voting Member Director of Network & Retail
Banking
Susana Indah Kris Indriati Permanent Voting Member Director of Corporate Banking
Rohan Hafas Permanent Voting Member Director of Institutional Relations
BC Category B
Name Position in the Committee Position in the Company Educational Background
Darmawan Junaidi Chairman/Permanent Voting President Director The Educational Background is
Member presented at the Board of Directors
Profile section in this Annual Report.
Alexandra Askandar Permanent Voting Member Vice President Director
Ahmad Siddik Badruddin Permanent Voting Member Director of Risk Management
Panji Irawan Permanent Voting Member Director of Treasury & Internal
Banking
Aquarius Rudianto Permanent Voting Member Director of Network & Retail
Banking
Susana Indah Kris Indriati Permanent Voting Member Director of Corporate Banking
Sigit Prastowo Permanent Voting Member Director of Finance & Strategy
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BUSINESS COMMITTEE
Name Position in the Committee Position in the Company Educational Background
Arief Ariyana Permanent Voting Member SEVP Corporate Banking The Educational Background is
presented at the Senior Executive
Yusak L. S. Silalahi Permanent Voting Member SEVP Wholesale Risk Profile section in this Annual Report.
Josephus Koernianto Triprakoso Permanent Voting Member SEVP Micro & Consumer Finance
Business Committee Charter
Pursuant to POJK No. 17 of 2023 concerning the Implementation of Governance for Commercial Banks article 75 states
that the Bank must have guidelines and committee work rules, where the Business Committee has been regulated in
the Board of Directors Decree No. KEP.DIR/15/2022, which contains:
1. Purpose of the committee establishment
2. Duties, responsibilities, and authority of the committee
3. Structure and membership of the committee
4. Committee meetings, quorum and decision making
5. Committee reporting
Duties and Responsibilities Description of Business Committee
The BC has the following duties and responsibilities:
BC Category A
1. To discuss and determine the Company’s business strategy in the Wholesale and Retail segments, including the
business strategies of the Subsidiaries.
2. To discuss, evaluate, and determine the business development of the Wholesale and Retail segments in an integrated
manner, including the development/update of products of both credit and non-credit, business processes, rates,
infrastructure and marketing communication infrastructure and business supporting technology.
3. To discuss, evaluate and determine business strategies with the Company’s anchor clients.
4. To monitor and evaluate the results of strategic performance and business initiatives/projects in the Wholesale and
Retail segments.
5. To discuss and resolve strategic business problems including alliances between the Company’s work units and
alliances with Subsidiaries or entities under the control of the Company.
6. To discuss, evaluate and determine the development and termination of products of both credit and non-credit,
including digital banking products and services.
7. To delegate authority to designated officials to decide and carry out operational business matters.
BC Category B
Discuss and determine the specific agenda of Management Limits.
Duties Implementation of Business Committee in 2023
In carrying out its duties and responsibilities, BC holds meetings at least 3 (three) times a year or at any time if it is
necessary at the request of one or more committee members with voting members, or at the request of the Board of
Directors, or upon a written proposal from the related unit by delivering discussion material and coordinating with the
Committee Secretary.
In 2023 BC has held 8 (eight) meetings with the following agenda:
No. Date Agenda Quorum Attendance (%) Remark
1 17 March 2023 Revoked and Compilation of SME Segment Product Manual 100% Circular
2 18 April 2023 Revision of Securities Collateral Credit Product Manual (KASB) 100% Circular
3 21 June 2023 Revision of Trade Financing Product Manual 100% Circular
4 11 July 2023 Revision of Product Manual of Financing Facility To/Through Financing 100% Circular
Companies and Integration of Memorandum of Procedure for Co-
Financing Cooperation through Multifinance Subsidiaries
5. 2 August 2023 Revision of Product Manual of (MP) Intraday Facility (IBFI) and Merger 100% Circular
of 6 MP Treasury
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BUSINESS COMMITTEE
No. Date Agenda Quorum Attendance (%) Remark
6. 2 October 2023 Product Manual Adjustment of Plantation Revitalization Vegetable 100% Circular
Energy Development Credit (KPEN-RP) & Commercial Partnership
Plasma Financing
7. 22 November 2023 Revision of the Notional Pooling (MNP) Independent Product Manual 100% Circular
8. 30 November 2023 Update on Product Manual (MP) of Mandiri Tabungan Mitra Usaha 100% Circular
(TabunganMU)
Business Committee Works Plan in 2024
BC has established works plan that will be discussed through meetings at least 3 (three) times in one year. The BC works
plan for 2024 include:
1. Discuss and determine the Company’s business strategy for the Wholesale and Retail segments, including the
business strategies of the Subsidiaries.
2. Discuss, evaluate and determine business strategies with the Company’s anchor clients.
3. Monitor and evaluate the results of strategic performance and business initiatives/projects in the Wholesale and
Retail segments.
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GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
CAPITAL & SUBSIDIARIES COMMITTEE
The Capital & Subsidiaries Committee (CSC) was established to assist the Board of Directors in managing capital of the
Company, and stipulating the management strategies of the Subsidiaries including equity participant, capital divestment,
determination of members of the Board of Directors and/or members of the Board of Commissioners for subsidiaries, as well
as remuneration for members of the Board of Directors and/or members of the Board of Commissioners for subsidiaries.
Structure and Membership of the Capital & Subsidiaries Committee
Based on the Board of Directors Decree No. KEP.DIR/021/2022 dated 28 June 2022 concerning the Capital and Subsidiaries
Committee, the structure and membership of CSC are as follows:
Capital & Subsidiaries Committee Membership Composition
Chairman President Director
Secretary I Group Head Strategic Investment & Subsidiaries Management
Secretary II Group Head Strategy Performance and Management
Secretary III Group Head Credit Portfolio Risk
Voting Members
1. President Director
2. Vice President Director
Permanent Voting Members
3. Director of Risk Management
4. Director of Finance and Strategy
Non-Permanent Voting Members of Board of Directors/SEVP related to the matters present as invitee
Member
Permanent Non-Voting Director of Compliance & HR or Compliance & AML-CFT Group Head or appointed Compliance & AML-CFT Group
Member executives
Contributing Non-Voting 1. Group Head/other Group Head level in relation to committee agenda
Member 2. Committee Secretary
1. SEVP Internal Audit*) or Group Head in Internal Audit or Internal Audit executives present as permanent invitee
without voting rights.
2. *) In this event the material discussed in the Committee is the material proposed by the SEVP Internal Audit, the
Invitee Non-Voting Member
SEVP Internal Audit acts as a Voting Member.
3. Executives of operational risk, namely Senior Operational Risk Head in relation to committee agenda present as
invitee non-voting member.
Capital & Subsidiaries Committee Profile
The Capital & Subsidiaries Committee members’ profile as of 31 December 2022 is as follows:
Name Position in the Committee Position in the Company Educational Background
Darmawan Junaidi Chairman/Permanent Voting Member President Director The Educational Background
is presented on the Board of
Alexandra Askandar Permanent Voting Members Vice President Director Directors Profile section in this
Ahmad Siddik Badruddin Permanent Voting Members Director of Risk Management Annual Report.
Sigit Prastowo Permanent Voting Members Director of Finance & Strategies
Capital & Subsidiaries Committee Charter
Pursuant to POJK No. 17 of 2023 concerning the Implementation of Governance for Commercial Banks article 75 states
that the Bank must have guidelines and committee work rules, where the Capital & Subsidiaries Committee has been
regulated in the Board of Directors Decree No. KEP.DIR/021/2022, which contains:
1. Purpose of the committee establishment
2. Duties, responsibilities, and authority of the committee
3. Structure and membership of the committee
4. Committee meetings, quorum and decision making
5. Committee reporting
ANNUAL REPORT 2023 689
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
CAPITAL & SUBSIDIARIES COMMITTEE
Duties and Responsibilities of the 7. The authority of CSC as stipulated in points 5 and 6
Capital & Subsidiaries Committee without prejudice to the authority of the Meeting of the
The following are CSC’s duties and responsibilities: Board of Directors to continue to be able to decide
1. Discuss, recommend, and establish the Company’s the candidacy/nomination of members of the Board
capital management strategy including a corporate of Directors and Board of Commissioners of Subsidiaries
action plan and planning an optimal capital structure and companies under the control of the Subsidiaries.
to maintain the Company’s capital position above 8. Discuss, recommend, and approve the Corporate
the minimum requirements. Work Plans and Budget (RKAP) of the Subsidiaries
2. Establish strategies and limits on the management of including companies that are under the control of
Subsidiaries including companies under the control of the Subsidiaries, if necessary.
the Subsidiaries, if necessary. 9. Discuss, recommend, determine/terminate the
3. Discuss, recommend and approve the Subsidiary’s implementation, as well as the agenda of the
capital participation plan including additional capital General Meeting of Shareholders (GMS) of the
participation and disposal of capital participation/ Subsidiaries including companies under the control
divestment. of the Subsidiaries, if necessary, as well as decide
4. Evaluate and discuss the financial performance of the on applications or other proposals that require the
Subsidiaries including companies under the control of decision of the Company as a Shareholder.
the Subsidiaries, if necessary. 10. Establish a Power of Attorney to represent the Company
5. Discuss, recommend, and approve remuneration as a Shareholder in a Subsidiary (Shareholders’ Proxi).
(including salary, honorarium, benefits and facilities)
of members of the Board of Directors and Board of Duties Implementation of Capital
Commissioners of Subsidiaries including companies & Subsidiaries Committee
under the control of the Subsidiaries, if necessary, which In carrying out its duties and responsibilities, the CSC holds
have been recommended by the Human Capital unit at least 3 (three) times a year or at any time as necessary
in charge of remuneration materials. at the request of one or more committee members
6. Discuss, recommend, and approve the candidacy/ with voting members, or at the request of the Board of
nomination of members of the Board of Directors Directors, or upon a written proposal from the related unit
and/or Board of Commissioners of Subsidiaries and by delivering discussion material and coordinating with
members of the Board of Directors and/or Board of the Committee Secretary.
Commissioners of the companies who are under
the control of the Subsidiaries, if necessary, while still
referring to the Company’s Articles of Association.
Throughout 2023, CSC has held 25 (twenty five) meetings including through circulars, with the following agenda:
Quorum Description (No
No. Meeting Date 2023 CSC Meeting Agenda (Circular & Non Circular)
(%) CSC)
1 6 March 2023 Approval of the Shareholder Agreement (SHA) Change Plan and Articles of 100%
Association (AD) of PT Mandiri AXA General Insurance (MAGI) and Release of Bank
Mandiri's Control Status on MAGI (Non Circular)
2 30 March 2023 Approval of CSC Circular Decision Making on the Agenda and Time of the 100%
Annual General Meeting of Shareholders for Financial Year 2022 of PT Bank Syariah
Indonesia Tbk.
3 30 March 2023 Approval of CSC Circular Decision Making on the Agenda and Materials of the 100%
Extraordinary General Meeting of Shareholders of PT Mandiri Tunas Finance
4 10 April 2023 Approval of CSC Circular Decision Making on Changes in Management and 100%
Supervisory of Subsidiaries
5 12 April 2023 Approval of CSC Circular Decision Making on Changes in Management and 100%
Supervisory of Subsidiaries
6 17 April 2023 Approval of CSC Circular Decision Making on the Agenda and Materials of the 100%
Annual General Meeting of Shareholders for Financial Year 2022 of PT Mandiri
Sekuritas
7 17 April 2023 Sydney Project Approval (Non Circular) 100%
8 15 May 2023 Approval of CSC Circular Decision Making on the Agenda and Materials of the 100%
Annual General Meeting of Shareholders ('AGMS") for Fiscal Year 2022 of PT Bank
Syariah Indonesia Tbk. ("BSI")
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CAPITAL & SUBSIDIARIES COMMITTEE
Quorum Description (No
No. Meeting Date 2023 CSC Meeting Agenda (Circular & Non Circular)
(%) CSC)
9 22 May 2023 Approval of CSC's Circular Decision Making on the Agenda and Materials of the 100%
Annual General Meeting of Shareholders ('AGMS")Fiscal Year 2022 of the Company's
Subsidiaries
10 15 May 2023 Proposed Approval of Changes in Management and Supervisory of Subsidiaries 100%
(Non-Circular)
11 29 May 2023 Approval of CSC Circular Decision Making on the Agenda and Materials of the 100%
Annual General Meeting of Shareholders ("AGMS") for Fiscal Year 2022 of PT Mandiri
Capital Indonesia
12 5 June 2023 Approval of CSC Circular Decision Making on the Agenda and Materials of the 100%
Annual General Meeting of Shareholders ("AGMS") for Fiscal Year 2022 of PT Mandiri
Utama Finance.
13 5 June 2023 Project Melbourne Approval 100%
14 12 June 2023 Approval of CSC Circular Decision Making on the Agenda and Materials of the 100%
Annual General Meeting of Shareholders ("AGMS") for Financial Year 2022 Bank
Mandiri (Europe) Limites ("BMEL")
15 19 June 2023 Approval of CSC Circular Decision Making on Changes in Management and/or 100%
Supervisory of PT Mandiri Capital Indonesia and PT Mitra Transaksi Indonesia
16 19 June 2023 Approval of CSC Circular Decision Making on Changes in PT Mandiri Utama Finance 100%
Supervisory and PT Bank Mandiri Taspen Change Reporting
17 26 July 2023 Approval of CSC Circular Decision Making on the Agenda and Materials of 100%
the Extraordinary General Meeting of Shareholders of PT Asuransi Jiwa Inhealth
Indonesia
18 1 August 2023 Approval of CSC Circular Decision Making on the Determination of Proposed 100%
Remuneration for the Board of Directors, Board of Commissioners, and Sharia
Supervisory Board of Subsidiaries and Grandchildren
19 1 September 2023 Approval of the Principle Permit for the Implementation of Project Istambul 100%
20 25 September 2023 Approval of CSC Circular Decision Making on the Agenda and Materials of the 100%
Extraordinary General Meeting of Shareholders of PT Mandiri Tunas Finance
21 16 October 2023 Approval of CSC Circular Decision Making on the Agenda and Materials of the 100%
Extraordinary General Meeting of Shareholders of PT Bank Mandiri Taspen
22 20 November 2023 Approval of CSC Circular Decision Making on Changes in Operation Director of 100%
Mandiri International Remittance Sdn. Bhd.
23 20 November 2023 Approval of CSC Circular Decision Making on Changes in President Commissioner of 100%
PT Mandiri Utama Finance and Proxy of Shareholders of Subsidiaries
24 4 December 2023 Circular Decision Approval from the CSC regarding the response to the offer of 100%
share divestment in the subsidiary.
25 14 December 2023 Circular Decision Approval from the CSC regarding the plan for the separation of 100%
the Sharia Unit in the subsidiary.
Capital & Subsidiaries Committee Works Plan in 2024
1. Subsidiaries Annual General Meeting Shareholders Plan
2. Subsidiaries Remuneration
3. Subsidiaries Extraordinary General Meeting Shareholders Plan
4. Subsidiaries Corporate Action
5. Change of Subsidiaries Boards
Note : CSC implementation is carried out in accordance with the needs of the Subsidiaries
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
HUMAN CAPITAL POLICY COMMITTEE
The Human Resources Policy Committee (HCPC) was established
to assist the Board of Directors in stipulating the Company’s Human
Capital management strategy, establishing and developing the
organization, and setting the strategic direction of Human Capital
Information System development.
Structure and Membership of Human Capital Policy Committee
Based on the Board of Directors’ decree No. KEP.DIR/018/2021 dated 12 March 2021, the structure of the Human Capital
Policy Committee is as follows:
Human Capital Policy Committee Member Structure
Chairman President Director
Secretary HC Performance & Remuneration Goup Head
Alternate Secretary HC Strategy & Talent Management Group Head
Voting Members
1. President Director
2. Vice President Director
3. Director of Risk Management
Permanent Voting Member 4. Director of Information Technology
5. Director of Compliance & HR
6. Director of Network & Retail Banking
7. Director of Finance & Strategies
Non-Permanent Voting Member of the Board of Directors/ SEVP related to the material present as invitee.
Member
Permanent Non-Voting Compliance & AML-CFT Group Head or Compliance & AML-CFT Group appointed Official must attend in
Member Committee Meetings
Contributing Non-Voting 1. Group Head/ other Group Head level related to the material of the committee agenda
Member 2. Committee Secretary
1. SEVP Internal Audit *) or SEVP Internal Audit or Internal Audit Directorate present as Permanent Non-Voting
Member
Invitee Non-Voting Member
*) In the event that the material discussed at the Committee is material proposed by the SEVP Internal Audit,
the SEVP Internal Audit acts as a Voting Member.
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HUMAN CAPITAL POLICY COMMITTEE
Human Capital Policy Committee Profile
The Human Capital Policy Committee members’ profile as of 31 December 2023 is as follows:
Name Position in the Committee Position in the Company Educational Background
Darmawan Junaidi Chairman/Permanent Voting Member President Director The Educational Background
is presented in the Board of
Alexandra Askandar Permanent Voting Member Vice President Director Directors Profile section in this
Ahmad Siddik Badruddin Permanent Voting Member Director of Risk Management Annual Report.
Timothy Utama Permanent Voting Member Director of Information Technology
Agus Dwi Handaya Permanent Voting Member Director of Compliance & HR
Aquarius Rudianto Permanent Voting Member Director of Network & Retail Banking
Sigit Prastowo Permanent Voting Member Director of Finance & Strategies
Human Capital Policy Committee Charter 9. Determining and developing the organizations
including the fulfilment, development and training of
Pursuant to POJK No. 17 of 2023 concerning the Human Capital in accordance with the Company’s
Implementation of Governance for Commercial Banks business needs.
article 75 states that the Bank must have guidelines and 10. Determining individual performance management
committee work rules, where the Human Capital Policy and rewards, talent and succession management
Committee has been regulated in the Board of Directors and employee relations.
Decree No. KEP.DIR/005/2021, which contains: 11. Determining authority limits in carrying out Human
1. Purpose of the committee establishment Capital management.
2. Duties, responsibilities, and authority of the committee 12. Discussing and resolving strategic Human Capital
3. Structure and membership of the committee management problems.
4. Committee meetings, quorum and decision making
5. Committee reporting Duties Implementation of the Human
Capital Policy Committee in 2023
Human Capital Policy Committee In carrying out its duties and responsibilities, the HCPC holds
Duties and Responsibilities at least 3 (three) meetings a year or at any time if deemed
HCPC’s duties and responsibilities including: necessary at the request of one or more committee
6. Determining the strategic and operational directions members with voting members, or at the request of the
for the management of Human Capital, including the Board of Directors, or upon a written proposal from the
culture and values of the company. related unit by delivering discussion material and to
7. Determining the policies in the Subsidiaries, Pension coordinating with the Committee Secretary.
Funds of Financial Institutions, Bank Mandiri Pension
Funds, Foundations and Subsidiaries of the Subsidiaries. In 2023, the implementation of HCPC’s duties was carried
8. Determining the strategic direction of developing the out through the discussion of employment and to be
Human Capital Information System. decided in the Board of Directors’ Meeting. The discussions
were as follows:
No. Date Agenda Quorum Attendance (%) Remark
1 13 February 2023 Performance Bonus Allocation Proposal Year 2022 100% -
2 20 February 2023 Annual People Performance Review dan Top Talent BoD-1 KBUMN 2023 100% -
3 15 May 2023 Salary Increment Tahun 2023 100% -
4 13 November Lunar Stream 1: Create Business Leader 100% -
2023
Human Capital Policy Committee Works Plan in 2024
HCPC has set out the works plan to discuss the Human Capital policies/strategies, such as matters related to performance,
reward, and talent management.
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
INFORMATION TECHNOLOGY & DIGITAL
BANKING COMMITTEE
The Information Technology & Digital Banking Committee (ITDC)
was established to assist the Board of Directors in determining
strategic matters within the scope of IT.
Structure and Membership of Information Technology & Digital Banking Committee
Based on the Decree of the Board of Directors No. KEP.DIR/062/2021 dated 24 November 2021 on Information Technology
and Digital Banking Committee, Structure and Membership of ITDC as follows
ITDC Members Composition
ITDC Category A
Chairman President Director
Secretary IT Strategy & Architecture Group Head
Alternate Secretary IT Application Development Group Head
Voting Members
1. President Director
2. Director of Risk Management
Permanent Voting Members 3. Director of Information Technology
4. Director of Finance & Strategies
5. SEVP Information Technology
Non-Permanent Voting Board of Directors Member / SEVP related to the material present as invitee
Members
Permanent Non-Voting Director of Compliance & HR or Compliance & AML-CFT Group Head or Compliance & AML CFT appointed
Members executives.
1. SEVP Internal Audit*) or Internal Audit Group Head or Internal Audit Directorate official present as invitee.
*) In the event that the material discussed at the Committee is material proposed by the SEVP Internal Audit,
Invitee the SEVP Internal Audit acts as a Voting Member.
2. Executives of Operational Risk, which is the Operational Risk Senior Head related to the material of the
Committee Agenda present as an invitee.
Contributing Non-Voting 1. Group Head/other Group Head level related to the material.
Members 2. Committee Secretary
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INFORMATION TECHNOLOGY & DIGITAL BANKING COMMITTEE
ITDC Category B
Chairman President Director
Secretary IT Strategy & Architecture Group Head
Alternate Secretary IT Application Development Group Head
Voting Members
1. Director of Information Technology
Permanent Voting Members 2. Director of Finance & Strategies
3. SEVP Information Technology
Non-Permanent Voting Board of Directors Member / SEVP related to the material present as invitee
Members
Permanent Non-Voting Director of Compliance & HR or Compliance & AML-CFT Group Head or Compliance & AML CFT appointed
Members executives.
1. SEVP Internal Audit*) or Internal Audit Group Head or Internal Audit Directorate official present as invitee.
In the event that the material discussed at the Committee is material proposed by the SEVP Internal Audit, the
Invitee SEVP Internal Audit acts as a Voting Member.
2. Executives of Operational Risk, which is the Operational Risk Senior Head related to the material of the
Committee Agenda present as an invitee.
Contributing Non-Voting 1. Group Head/other Group Head level related to the material.
Members 2. Committee Secretary
Information Technology & Digital Banking Committee Members’ Profile
The Information Technology & Digital Banking Committee members profile as of 31 December 2023 is as follows:
ITDC Category A
Name Position in the Committee Position in the Company Educational Background
Darmawan Junaidi Chairman/Permanent Voting Member President Director The Educational Background
is presented in the Board of
Ahmad Siddik Badruddin Permanent Voting Member Director of Risk Management Directors’ Profile section in this
Timothy Utama Permanent Voting Member Director of Information Technology Annual Report.
Sigit Prastowo Permanent Voting Member Director of Finance & Strategies
Daniel Setiawan Subianto Permanent Voting Member SEVP Information Technology The Educational Background is
presented in the Senior Executive
Profile section in this Annual
Report.
ITDC Category B
Name Position in the Committee Position in the Company Educational Background
Timothy Utama Permanent Voting Member Director of Information Technology The Educational Background is
presented in the Board of Directors’
Ahmad Siddik Badruddin Permanent Voting Member Director of Risk Management Profile section in this Annual Report.
Daniel Setiawan Subianto Permanent Voting Member SEVP Information Technology The Educational Background is
presented in the Senior Executive
Profile section in this Annual Report.
Information Technology & Digital Banking Committee Charter
Information Technology & Digital Banking Committee Charter In accordance with POJK No. 17 of 2023 concerning the
Implementation of Governance for Commercial Banks, article 75 states that Banks are required to have committee
work guidelines and rules, where the Information Technology & Digital Banking Committee has been regulated in Board
of Directors Decree No. KEP.DIR/062/2021, which contains:
1. Purpose of establishing the committee
2. Duties, responsibilities and authorities of the committee
3. Committee structure and membership
4. Committee meetings, quorums, and decision-making
5. Committee Reporting
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
INFORMATION TECHNOLOGY & DIGITAL BANKING COMMITTEE
Information Technology & Digital Banking ITDC Category B
Committee Duties and Responsibilities Providing recommendations to the Board of Directors
ITDC’s duties and responsibilities related to Information regarding:
Technology (IT) and Digital Banking are as follows: 1. Information Technology Strategic Plan in line with the
strategic plan for the Bank’s business activities.
ITDC Category A 2. Formulation of key Information Technology policies,
1. Duties, authorities and responsibilities related to IT: standards and procedures.
a. Determining the results of recommendations from 3. The conformity between the approved Information
ITDC category B. Technology project and strategic plan.
b. Setting priorities and allocation of IT budgets that 4. The conformity of the implementation of the
had been decided by the Board of Directors. Information Technology project with the agreed
c. Deciding or providing direction regarding the project plan (project charter).
planning, development and addition of strategic 5. The conformity between Information Technology and
IT systems. the needs of management information systems and
d. Establishing a strategy and action plan for projects the Bank’s business activities.
and their budgets. 6. The effectiveness of steps in minimizing the risk of
e. Discussing and resolving strategic issues within IT the Bank’s investment in the Information Technology
scope, as well as the direction of investment in the sector so that the Bank’s investment in the Information
IT sector (including if IT synergies with subsidiaries Technology sector contributed to the achievement
were needed). of business goals.
f. Delegating authority to appointed officials to 7. Monitoring of Information Technology performance
decide and implement matters of an IT operational and efforts to improve Information Technology
things. performance.
g. Ensuring the availability of an effective information 8. Efforts to resolve various problems related to
security management system communicated to Information Technology that could not be resolved
the work units for users and operators of Information by the work units of Information Technology users and
Technology. administrators in an effective, efficient and timely
2. Duties, authorities and responsibilities related to Digital manner.
Banking: 9. Adequacy and allocation of resources owned by
a. Discussing, determining and/or providing the Bank.
recommendations to the Board of Directors at
least related to: Meetings Frequency and Attendance
• Roadmap/strategy to deliver Digital Banking Board of Director & SEVP
capabilities that support the Bank’s business In carrying out its duties and responsibilities, the ITDC holds
strategy. at least 3 (three) times a year or at any time if deemed
• Planning, development and execution of necessary at the request of one or more committee
strategic digital banking initiatives. members with voting members, or at the request of the
• Benefits obtained when the Digital Banking Board of Directors or upon a written proposal from the unit
Initiative was implemented (but not limited). work related to delivering material to be discussed and
• Constraints that might arise in implementing coordinating with the Committee Secretary.
the Digital Banking Initiative.
b. Ensuring and monitoring the implementation of
the Digital Banking Initiative including if there was
a need in marketing/roll-out strategy, risks that
might arise, compliance and regulatory aspects
of Digital Banking.
c. Delegating authority to appointed officials to
decide and carry out Digital Banking operational
matters.
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INFORMATION TECHNOLOGY & DIGITAL BANKING COMMITTEE
Duties Implementation of Information Technology & Digital Banking Committee 2023
No Date Decision Quorum Attendance (%) Description
1 24 January 2023 Recommendation of CAPEX IT Allocation Consent Proposal 2023 100% Circular Category B
and Project IT 2023 Consent of ITDC Authority to ITDC Category A
2 24 January 2023 CAPEX IT 2023 Allocation Consent Proposal and Project IT Consent 100% Circular Category A
2023 ITDC Authority
3 23 May 2023 Recommendation for Livin' 2.0 Next Release Initiative Addendum 100% Circular Category B
Proposal to ITDC Category A
4 23 May 2023 Approval of Livin' 2.0 Next Release Initiative Addendum Proposal 100% Circular Category A
5 14 June 2023 Recommendation for the Proposed Information Technology 100% Circular Category B
Development Plan (LRPTI) Report for the June 2023 Revised Period
to OJK to ITDC Category A
6 14 June 2023 Approval of the Proposed Information Technology Development 100% Circular Category A
Plan Report (LRPTI) for the June 2023 Revised Period to OJK
7 25 September 2023 Proposed Recommendation for Operations Processing Shared 100% Circular Category B
Services (Orion) Project to ITDC Circular Category A
8 25 September 2023 Approval of the Proposed Operations Processing Shared Services 100% Circular Category A
(Orion) Project
9 20 November 2023 Proposed Recommendations for the Allocation of IT CAPEX 100% Circular Category B
2024, ITDC Authority IT Project 2024, and Information Technology
Development Plan Report (LRPTI) 2024 to ITDC Circular
Category A
10 20 November 2023 Approval of Proposals for the Allocation of CAPEX IT 2024, IT 100% Circular Category A
2024 ITDC Authority, and Information Technology Development
Plan Report (LRPTI) 2024
11 7 December 2023 Recommendation on Proposed Confirmation related to IT 100% Circular Category B
Coordination Strategy & Execution Plan (ISP) 2020 – 2024 to
ITDC Circular Category A
12 7 December 2023 Consent on the Proposed Confirmation of IT Coordination 100% Circular Category A
Strategy & Execution Plan (ISP) 2020 – 2024
Information Technology & Digital Banking Committee Works Plan in 2024
ITDC sets the works plan that will be discussed in meetings at least 3 (three) times in a year. The ITDC work plan for 2024
includes:
1. Information Technology Strategic Plan
2. Development/Alignment of IT Initiative Portfolio
3. IT Development Plan Report
4. Capabilities Architecture Update
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
INTEGRATED RISK COMMITTEE
The Integrated Risk Committee (IRC) was established to assist the
Board of Directors in the formulation and improvement of the
Integrated Risk Management policy based on the results of the
implementation assessment.
Structure and Membership of Integrated Risk Committee
Based on the Board of Directors’ decree No. KEP.DIR/006/2021 dated 13 January 2021 concerning the Integrated Risk
Committee, the composition and membership of IRC are as follows:
Integrated Risk Committee Member Composition
Chairman Director of Risk Management
Secretary Credit Portfolio Risk Group Head
Alternate Secretary I Market Risk Group Head
Alternate Secretary II Operational Risk Group Head
1. Director of Risk Management
2. Director of Information Technology
Company Permanent Member
3. Director of Operations
(Bank Mandiri)
4. Director of Finance and Strategies
5. SEVP Wholesale Risk
1. Director in charge of the Risk Management function of Bank Syariah Indonesia
2. Director in charge of the Risk Management function of Mandiri Sekuritas
Subsidiary Permanent Member
3. Director in charge of the Risk Management function of Mandiri Tunas Finance
4. Director in charge of the Risk Management function of AXA Mandiri Financial Services
Non-permanent Member 1. Members of the Board of Directors/SEVP of the Company other than the Permanent Members of the
(According to Discussion Company
Materials) 2. Director of Subsidiary other than Permanent Member from Subsidiary
1. Group Head/other Group Head level from the Company and its Subsidiaries invited in relation to the
Contributing Member material of the committee agenda
2. Committee Secretary
1. Director of Compliance & HR or Compliance & AML-CFT Group Head or the appointed Compliance &
AML-CFT Group Officer of the Company
2. SEVP Internal Audit or Internal Audit Group Head or Internal Audit Officers present as permanent invitees
Invitee
from the Company
3. Executives in operational risk, namely the Senior Operational Risk Head related to the material of the
committee agenda present as a permanent invitee from the Company
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INTEGRATED RISK COMMITTEE
Integrated Risk Committee Members’ Profile
The Integrated Risk Committee members profile as of 31 December 2023 is as follows:
Name Position Description Educational Background
Ahmad Siddik Badruddin Chairman and Permanent Member of Director of Risk Management The Educational Background is
the Company presented in the Board of Directors’
profile in this Annual Report.
Timothy Utama Permanent Member of the Company Director of Information Technology
Toni E. B. Subari Permanent Member of the Company Director of Operations
Sigit Prastowo Permanent Member of the Company Director of Finance & Strategies
Adi Pranantias Permanent Member of the Company SEVP Wholesale Risk The Educational Background is
presented in the Senior Executive
profile in this Annual Report.
Integrated Risk Committee Charter
Pursuant to POJK No. 17 of 2023 concerning the Implementation of Governance for Commercial Banks article 75 states
that the Bank must have guidelines and committee work rules, where the Integrated Risk Committee has been regulated
in the Board of Directors Decree No. KEP.DIR/006/2021, which contains:
a. Purpose of the committee establishment
b. Duties, responsibilities, and authority of the committee
c. Structure and membership of the committee
d. Committee meetings, quorum and decision making
e. Committee reporting
Integrated Risk Committee Duties and Responsibilities
In carrying out its functions, IRC provides recommendations to the Directors regarding:
1. Adequacy of the integrated identification, measurement, monitoring, risk control process, and Integrated Risk
Management information system.
2. A comprehensive internal control system on the implementation of Integrated Risk Management.
3. Implementation of Risk Management in each Subsidiary.
4. Anything else required to formulate or evaluate the Integrated Mandiri Group Terms
Duties Implementation of Integrated Risk Committee in 2023
In carrying out its duties and responsibilities, IRC holds at least 3 (three) meetings a year or at any time if deemed
necessary at the request of the Permanent Members from the Company, or at the request of the Permanent Members
from the Subsidiaries by submitting discussion material and to coordinating with the Committee Secretary.
In 2023, IRC has provided recommendations through 7 (seven) meetings and 4 (four) circulars, with the following details:
Quorum Attendance
No. Date Agenda Information
(%)
1 17 January 2023 Review of Investment Management Independent Soundness Rating 100% Online Meeting
(MMI) Methodology
2 2 February 2023 Self-Assessment of Bank Mandiri's Integrated Risk Profile and Risk-Based 100% Online Meeting
Rating (RBBR)/Soundness Rating on a Consolidated basis for the Second
Semester of 2022 period
3 31 March 2023 Submission of Recommendations on Mandiri Group's Consolidated 100% Online Meeting
Counterparty Limit (CCL) Framework and Calculation Formula
4 14 April 2023 Self-Assessment of Bank Mandiri's Individual and Consolidated Risk Profile 100% Online Meeting
for the First Quarter of 2023
5 27 June 2023 Review of Methodology of Subsidiary's Soundness Rating in the - Circular
framework of Methodology Review of Integrated Risk Profile and Risk-
Based Bank Rating (RBBR)/Soundness Rating of Bank Mandiri on a
Consolidated basis
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
INTEGRATED RISK COMMITTEE
Quorum Attendance
No. Date Agenda Information
(%)
6 2 August 2023 Self-Assessment of Bank Mandiri's Integrated Risk Profile and Risk-Based 100% Online Meeting
Rating (RBBR)/Soundness Rating on a Consolidated basis for the first
semester of 2023
7 14 October 2023 Self-Assessment of Bank Mandiri's Individual and Consolidated Risk Profile 100% Online Meeting
for the Third Quarter of 2023
8 9 November 2023 Submission of Recommendations for Consolidated Counterparty Limit 100% Online Meeting
(CCL) and Bank Counterparties Universe Mandiri Group in 2024
9 15 December 2023 Submission of Recommendations on the Revision of the Integrated - Circular
Governance Guidelines
10 15 December 2023 Submission of Recommendations on the Revision of the Independent - Circular
Subsidiary Management Principles Guideline (MSMPG)
11 15 December 2023 Review of Methodology of Subsidiary's Soundness Rating in the - Circular
framework of Methodology Review of Integrated Risk Profile and Risk-
Based Bank Rating (RBBR)/Soundness Rating of Bank Mandiri on a
Consolidated basis
Integrated Risk Committee Work Plan Year 2024
IRC has set 2024 works plan that will be discussed through meetings at least 3 (three) times in one year, focusing on the
following discussions:
1. Adequacy of Integrated Risk Management.
2. Adequacy of comprehensive internal control system on the implementation of Integrated Risk Management.
3. Implementation of Risk Management in each Subsidiary.
4. Other matters needed in order to develop or evaluate the integrated Mandiri Group Stipulations.
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POLICY & PROCEDURE COMMITTEE
The Policy & Procedure Committee (PPC) was established to assist
the Board of Directors in stipulating the Company Regulations
such as the Policies and/or procedures, as well as to assist in
stipulating the granting of authority to the Company’s ex-officio
executives.
Structure and Membership of Policy & Procedure Committee
Based on Directors Decree No. KEP. DIR/063/2021 dated 24 November 2021 concerning the Policy and Procedure
Committee, the structure and membership of PPC are as follows:
PPC Category A
Chairman Director of Risk Management
Secretary Policy and Procedure Group Head
Alternate Secretary Compliance & AML-CFT Group Head
Voting Members
1. Director of Risk Management
2. Director of Network and Retail Banking
Permanent Voting Member
3. Director of Operations
4. Director of Finance & Strategies
Non-Permanent Voting Member Board of Directors Member/SEVP related to the material present as invitee.
Director of Compliance & HR or Compliance & AML-CFT Group Head or appointed Compliance & AML-CFT
Permanent Non-Voting Member
Group to attend in Committee Meetings
Group Head / other Group Head level invited in relation to the material of the Meeting Agenda.
Contributing Non-Voting Member
Corporate Secretary.
Executives of Operational Risk, the Senior Operational Risk head, related to the material of the meeting
Invitee
agenda, present as invitee.
1) In accordance with Directors' Decree No. KEP.DIR/041/2023 dated 27 October 2023
ANNUAL REPORT 2023 701
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
POLICY & PROCEDURE COMMITTEE
PPC Category B
Chairman Director of Risk Management
Secretary Policy and Procedure Group Head
Alternate Secretary Compliance & AML-CFT Group Head
Voting Members
Director of Risk Management
Policy & Procedure Group Head
Permanent Voting Member) Legal Group Head
Compliance & AML-CFT Group Head
Senior Operational Risk Head related to agenda materials.
Non-Permanent Voting Member Board of Directors member / SEVP related to material present as invitee.
Contributing Non-Voting Member Group Head/other Group Head level invited in relation to the material of the committee agenda.
1) In accordance with Directors' Decree No. KEP.DIR/041/2023 dated 27 October 2023
Policy & Procedure Committee Members’ Profile
The Policy & Procedure Committee members profile as of 31 December 2023 is as follows:
PPC Category A
Name Position Description Educational Background
Ahmad Siddik Badruddin Chairman/Permanent Voting Director of Risk Management The Educational Background is
Member presented in the Board of Directors’
profile section in this Annual Report.
Aquarius Rudianto Permanent Voting Member Director of Network & Retail Banking
Toni E. B. Subari Permanent Voting Member Director of Operations
Sigit Prastowo Permanent Voting Member Director of Finance & Strategy The Educational Background is
presented in the Board of Directors’
profile section in this Annual Report.
PPC Category B
Name Position Description Educational Background
Ahmad Siddik Badruddin Chairman/Permanent Voting Member Director of Risk Management The Educational Background is
presented in the Board of Directors’
profile section in this Annual Report.
Mardiana Permanent Voting Member Group Head Policy & Procedure -
Dedy Teguh Krisnawan Permanent Voting Member Group Head Legal -
Juliser Sigalingging Permanent Voting Member Group Head Compliance & AML-CFT -
Syafelda Indrayuni Permanent Voting Member Senior Operational Risk Head Corporate -
Center related to material of the
committee agenda
Mindha Erdismina*) Permanent Voting Member Senior Operational Risk Head Wholesale -
Banking related to material of the
committee agenda
Jhon R.H. Pangaribuan**) Permanent Voting Member Senior Operational Risk Head Wholesale -
Banking related to material of the
committee agenda
Tina Setiawati Sentoso Permanent Voting Member SORH Distribution & Consumer related to -
material of the committee agenda
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POLICY & PROCEDURE COMMITTEE
Name Position Description Educational Background
Rori Achir Permanent Voting Member Senior Operational Risk Head Operation -
related to material of the committee
agenda
Wafdan Metha Firdaus Permanent Voting Member Senior Operational Risk Head -
Information Technology related to
material of the committee agenda
*) efective date from w09 January 2017 to 12 July 2023
**) efective date from 13 July 2023
Policy & Procedure Committee Charter
Pursuant to POJK No. 17 of 2023 concerning the Implementation of Governance for Commercial Banks article 75 states
that the Bank must have guidelines and committee work rules, where the Policy & Procedure Committee has been
regulated in the Board of Directors Decree No. KEP.DIR/041/2023, which contains:
a. Purpose of the committee establishment
b. Duties, responsibilities, and authority of the committee
c. Structure and membership of the committee
d. Committee meetings, quorum and decision making
e. Committee reporting
Policy & Procedure Committee Duties & Responsibilities
PPC’s duties, authorities, and responsibilities are the following:
1. PPC Category A
a. To discuss and offer recommendations to the Board of Directors the preparation and/or adjustment/improvement of:
• Mandiri Group Principles Guideline (MGPG)
• Mandiri Subsidiaries Management Principle Guideline (MSMPG)
• Company policies outside of Risk Management Policy and Credit Policy
b. To discuss and determine upon the granting of authority to Company officials on an ex-officio basis.
c. To discuss and offer recommendation to the Board of Commissioners in compiling and/or adjusting/improving
the Integrated Governance Guidelines (TKT).
2. PPC Category B:
a. To discuss and determine the preparation and/or adjustment/improvement of the Company’s procedures.
b. To discuss and decide upon the granting of authority to Company official’s ex-officio other than those under
PPC Category A
Duties Implementation of Policy & Procedure Committee in 2023
In carrying out its duties and responsibilities, PPC holds at least 3 (three) meetings a year or at any time if deemed
necessary at the request of one or more committee members with voting rights (Voting Member) or at the request of
the Board of Directors or on a written proposal from the Board of Directors. related work units to deliver material to be
discussed and coordinate with the Committee Secretary.
PPC has used circular decision-making 49 (forty-nine) times in 2023. The following are the specifics:
- PPC Category A with 3 decisions.
- PPC Category B with 46 decisions.
Quorum
No. Meeting Date Agenda Information
Attendance (%)
1. 11 January 2023 SPO Branch and SPO Office Network 100% PPC B - Circular
2. 16 January 2023 SPO Customer Complaint Management 100% PPC B - Circular
3. 17 January 2023 Recovery Plan Standard Procedures 100% PPC B - Circular
4. 30 January 2023 Loan Standard Procedures (SPK) for Small Medium Enterprise (SME) 100% PPC B - Circular
5. 16 February 2023 Corporate Secretary Standard Procedures 100% PPC B - Circular
6. 17 February 2023 Standard Procedures for Management of Subsidiary Company 100% PPC B - Circular
(SPPPA)
7. 04 April 2023 SPO Credit Operation (SPO CO) Wholesale 100% PPC B - Circular
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POLICY & PROCEDURE COMMITTEE
Quorum
No. Meeting Date Agenda Information
Attendance (%)
8. 06 April 2023 SPO Information Technology 100% PPC B - Circular
9. 06 April 2023 SPO Accreditation of Credit Partners 100% PPC B - Circular
10. 17 from 2023 SPK Corporate, SPK Commercial dan SPK FI 100% PPC B - Circular
11. 22 May 2023 SPO Document Management 100% PPC B - Circular
12. 22 May 2023 Treasury, Funds, and Services Policy (KTDJ) 100% PPC A - Circular
13. 08 June 2023 Internal Control Policy (KICN) 100% PPC A - Circular
14. 08 June 2023 Legal, Compliance and Anti-Money Laundering and Countering 100% PPC A - Circular
the Financing of Terrorism (KHKA) Policy
15. 14 June 2023 SPK Micro 100% PPC B - Circular
16. 14 June 2023 SPO Credit Collection & Recovery Retail 100% PPC B - Circular
17. 23 June 2023 SP Anti-Money Laundering and Countering the Financing of 100% PPC B - Circular
Terrorism
18. 05 July 2023 Capital Adequacy Calculation Standard Procedures 100% PPC B - Circular
19. 06 July 2023 SPO Procurement 100% PPC B - Circular
20. 14 July 2023 SPO Fund Products 100% PPC B - Circular
21. 17 July 2023 SPO Overseas Branch 100% PPC B - Circular
22. 31 July 2023 SPO Policy and Procedure Preparation 100% PPC B - Circular
23. 31 July 2023 SPO Model Management 100% PPC B - Circular
24 03 August 2023 SPK Micro & SPO Credit Collection & Recovery Retail 100% PPC B - Circular
25. 14 August 2023 SPK Corporate 100% PPC B - Circular
26. 25 August 2023 SPO Information Technology 100% PPC B - Circular
27. 28 August 2023 Internal Audit Standard Procedures 100% PPC B - Circular
28. 01 September 2023 Manual Policy & Procedures (PPM) of IT security Policy BMHK 100% PPC B - Circular
29. 05 September 2023 SPO Fund Products 100% PPC B - Circular
30. 26 September 2023 Accounting Standard Procedures 100% PPC B - Circular
31. 26 September 2023 SPO Digital Banking Services (LPD) 100% PPC B - Circular
32. 03 October 2023 SPO Wealth Management Services 100% PPC B - Circular
33. 03 October 2023 Standard Procedures for Implementing Risk Based Bank Rating 100% PPC B - Circular
(RBBR)
34. 17 October 2023 SPO Performance Management 100% PPC B - Circular
35. 06 October 2023 SPK Small Medium Enterprise 100% PPC B - Circular
36. 15 November 2023 SPK Consumer 100% PPC B - Circular
37. 23 November 2023 SPK Commercial 100% PPC B - Circular
38. 23 November 2023 SPK Corporate & Financial Institutions 100% PPC B - Circular
39. 29 November 2023 SPO Procurement 100% PPC B - Circular
40. 29 November 2023 SPO Management of Transformation and Innovation 100% PPC B - Circular
41. 30 November 2023 SPO Fixed Immovable Assets (ATTB) 100% PPC B - Circular
42. 07 December 2023 SPO Credit Collection Recovery Wholesale 100% PPC B - Circular
43. 14 December 2023 SPO Customer Service 100% PPC B - Circular
44. 14 December 2023 SPO Marketing Communication Products & Services 100% PPC B - Circular
45. 15 December 2023 Legal Standard Procedure (SPH) 100% PPC B - Circular
46. 15 December 2023 SPO Cash Management 100% PPC B - Circular
47. 19 December 2023 SPO Credit Operation Retail 100% PPC B - Circular
48. 19 December 2023 SP Asset Liability Management 100% PPC B - Circular
49. 20 December 2023 Corporate Secretary Standard Procedures 100% PPC B - Circular
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POLICY & PROCEDURE COMMITTEE
Policy & Procedure Committee Works Plan in 2024
PPC has set the works plan that will be deliberated through meetings of at least 3 (three) times in a year. The following
are PPC works plan for 2024:
1. Adjustment/refinement of Mandiri Group Stipulations.
2. Adjustment/refinement of Policies.
3. Adjustment/refinement of the Company’s Standard Procedures adjusted with regulatory and business/operational
needs.
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
RISK MANAGEMENT & CREDIT POLICY
COMMITTEE
The Risk Management & Credit Policy Committee (RMPC)
was established to assist the Board of Directors in identifying,
measuring, and monitoring risk, establishing risk management
policies and strategies, formulating credit policies, overseeing
the implementation of credit policies, monitoring the
development and condition of the credit portfolio, and
provide suggestions for improvement.
Structure and Membership of Risk Management & Credit Policy Committee
Based on the Board of Directors Decree No. KEP.DIR/009/2021 dated 13 January 2021 concerning Risk Management &
Credit Policy Committee, the structure and membership of RMPC are as follows:
RMPC – Risk Management Category A
Chairman Vice President Director
Secretary Credit Portfolio Risk Group Head
Alternate Secretary I Market Risk Group Head
Alternate Secretary II Operational Risk Group Head
Voting Members
1. Vice President Director
2. Director of Risk Management
3. Director of Network & Retail Banking
Permanent Voting Member
4. Director of Operations
5. Director of Finance & Strategies
6. SEVP Wholesale Risk
1. Other Board of Directors Member related to the material present as invitee
Non-Permanent Voting Member
2. Other SEVPs related to the material present as invitee
Director of Compliance & HR or Compliance & AML-CFT Group Head or appointed Compliance & AML-CFT
Permanent Non-Voting Member
Group Head executive to be present at Committee Meetings.
Contributing Non-Voting 1. Group Head/other Group Head level invited in relation to material for Committee agenda
Member 2. Committee Secretary
1. Internal Audit SEVP*) or Internal Audit Directorate Group Head or Internal Audit Directorate official present as
invitee.
*) In the event that the material discussed in the Committee is material proposed by SEVP Internal Audit, then
Invitee
SEVP Internal Audit acts as a Voting Member.
2. Official in operational risk, the Operational Risk Senior Head related to material for committee agenda
present as invitee.
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RISK MANAGEMENT & CREDIT POLICY COMMITTEE
Category B RMPC – Credit Policy
Chairman President Director
Secretary Credit Portfolio Risk Group Head
Alternate Secretary I Policy & Procedure Group Head
Alternate Secretary II Wholesale Banking SORH
1. President Director
2. Director of Risk Management
Permanent Member 3. Director of Operations or Wholesale Credit Operations Group Head/Retail Credit Operations Group Head (as
per segment)
4. Related SEVP Internal Audit or Chief Internal Audit
1. Director of Credits according to the discussion segment of the Committee Agenda
Non-Permanent Member 2. Risk SEVP according to the discussion segment of the Committee Agenda
3. Board of Directors Member and SEVP related to the material present as invitee.
1. Group Head/other Group Head level invited in relation to the material of Committee agenda.
Contributing Member
2. Committee Secretary
1. Director of Compliance & HR or Compliance & AML-CFT Group Head or appointed Compliance & AML-CFT
Invitee officials.
2. Official in operational risk, the Senior Operational Risk Head according to discussion segment.
Risk Management & Credit Policy Committee Members’ Profile
The Risk Management and Credit Policy Committee members profile as of 31 December 2023 is as follows:
RMPC – Risk Management Category A
Name Position Description Educational Background
Alexandra Askandar Chairman/Permanent Voting Vice President Director The Educational Background is
Member presented in the Board of Directors’
Profile Section of this Annual Report
Ahmad Siddik Badruddin Permanent Voting Member Director of Risk Management
Aquarius Rudianto Permanent Voting Member Director of Networks & Retail Banking
Toni E. B. Subari Permanent Voting Member Director of Operations
Sigit Prastowo Permanent Voting Member Director of Finance & Strategies
Adi Pranantias Permanent Voting Member SEVP Wholesale Risk The Educational Background is
presented in the Executive Officials
Profile Section of this Annual Report
RMPC – Credit Policy Category B
Name Position Description Educational Background
Darmawan Junaidi Permanent Member President Director The Educational Background is
presented in the Board of Directors’
Ahmad Siddik Badruddin Permanent Member Director of Risk Management Profile Section of this Annual Report
Toni E. B. Subari Permanent Member Director of Operations
Sugiharto Permanent Member Wholesale Credit Operations Group -
Head*
Harsono Rudi Firnadi Permanent Member Retail Credit Operations Group Head* -
Danis Subyantoro Permanent Member SEVP Internal Audit** The Educational Background is
presented in the Executive Officials
Profile Section of this Annual Report
Mindha Erdimina Permanent Member Chief Auditor Wholesale & Corporate -
Center Audit**
Ade Hasballah Abdullah Permanent Member Chief Auditor Retail Audit** -
Deni Hendra Permana Permanent Member Chief Auditor IT Audit** -
Asep Syaeful Rochman Permanent Member Chief Auditor Senior Investigator** -
*According to Segment
**Replacing each other
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
RISK MANAGEMENT & CREDIT POLICY COMMITTEE
Risk Management & Credit Policy 2. Category B – Credit Policy
Committee Charter The Category B RMPC’s duties, authorities, and
In accordance with POJK No. 17 of 2023 concerning the responsibilities are as follows:
Implementation of Governance for Commercial Banks a. Offering input to the board of directors in drafting
article 75 states that the Bank must have guidelines and and/or adjusting/improving the crediting policy
committee work rules, where the Risk Management & or financing of the Bank, especially in relation to
Credit Policy committee has been regulated in Board of the formulation of prudence principles in credits.
Directors Decree No. KEP.DIR/009/2021, which contains: b. Monitoring and evaluating the development
a. Purpose of the committee establishment and quality of the credit portfolio or the overall
b. Duties, responsibilities, and authority of the committee financing.
c. Structure and membership of the committee c. Supervising the application of the crediting policy
d. Committee meetings, quorum and decision making and formulating a resolution in the event of any
e. Committee reporting obstacles or constraints in its application, as well
as conduct periodic review of the Credit Policy
Risk Management & Credit Policy Committee and advise the board of directors in the event
Duties and Responsibilities Description necessary changes or improvement.
d. Monitoring and evaluating the correctness of the
1. Category A RMPC – Risk Management implementation of credit decision, the process of
The Category A RMPC’s duties, authorities, and giving, development and quality of credit provided
responsibilities are: to the parties related to the Bank and certain large
a. Monitoring risk profile and management of all risks debtors.
to establish risk appetite, risk limit, and integrated e. Monitoring and evaluating the correctness of the
risk management strategy as well as capital provisions of the Minimum credit allowance (BMPK),
adequacy. adherence to the provisions of other laws and
b. Establishing a risk management framework and regulations in the implementation of credit grants,
methodology to identify, measure and mitigate and the settlement of non-performing loans in
risks, including for stress conditions and contingency accordance to those stipulated in the credit policy.
plans. f. Ensuring and evaluating the Bank’s efforts in fulfilling
c. Performing improvements to the implementation the adequacy of amount of allowance for credit
of risk management on a regular basis and write-off
incidentally as a follow-up to changes in internal g. Submitting a written report periodically and
and external conditions that affected the capital providing suggestions for corrective measures to
adequacy and Company risk profile. the Board of Directors with a copy to the Board of
d. Discussing and establishing strategic matters in the Commissioners regarding the results of supervision
scope of risk management including in Subsidiaries. over the implementation of credit policy and the
e. Determining items related to business decisions that results of monitoring and evaluation on the matters
had specific conditions (such as allocation and referred to in the above.
limit allocations in credit portfolio management).
f. Offering recommendations to the President
Director regarding:
• Preparation and/or adjustment/improvement
of Policies, Strategies and Guidelines for The
Risk Management Implementation.
• Enhancement or improvement of the Risk
Management implementation based on
the evaluation of the Risk Management
implementation.
• Determination of items related to business
decisions, including those that deviated from
normal procedures.
g. Delegating authority to appointed officials to
decide and implement operational activities.
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RISK MANAGEMENT & CREDIT POLICY COMMITTEE
Risk Management and Credit Policy Committee Duties Implementation in 2023
In 2023, the RMPC deliberated through 12 (twelve) meetings and 9 (nine) circulars, with the following details:
No. Date Agenda Quorum Attendance (%) Remark
1 13 January 2023 Evaluation of Bank Mandiri’s Risk Appetite Statement (RAS) 100 % Circular
2 17 January 2023 Self-Assessment of Risk Profile and RBBR of Bank Mandiri Individually 100 % Online
for the period of Semester II/December 2022 and Approval on Meeting
Adjustment the Risk Based Bank Rating (RBBR) Methodology of MMI
3 2 February 2023 Self-Assessment of Bank Mandiri's Integrated Risk Profile and RBBR on a 100 % Online
Consolidated basis for the period of Semester II / December 2022 Meeting
4 8 February 2023 RAKB Q4 2022 Performance Update and Approval of Bank Mandiri's 100 % Online
Green Bond Framework Meeting
5 31 March 2023 Approval of Mechanism & Formula for Determination of Consolidated 100 % Online
Counterparty Limit Mandiri Group Meeting
6 14 April 2023 Self-Assessment of Bank Mandiri's Individual and Consolidated Risk 100 % Online
Profile for First Quarter 2023 Meeting
7 17 May 2023 Bottom-Up Stress Testing (BUST) Approval 2023 100 % Online
Meeting
8 29 May 2023 Changes in Bank Mandiri's Individual Risk Based Bank Rating (RBBR) 100 % Circular
Methodology
9 7 June 2023 Revision of Credit Policy 100 % Circular
10 14 June 2023 Changes in the Risk-Based Bank Rating (RBBR) of Bank Mandiri on a 100 % Circular
Consolidated basis and Integrated Risk Profile
11 15 June 2023 Approval of Sustainability Bond Report and ESG Repo Report 2023 100 % Online
Meeting
12 14 July 2023 Self-assessment of Risk Profile and RBBR of Bank Mandiri Individually for 100 % Online
the period of Semester I 2023 Meeting
13 2 August 2023 Self-Assessment of Integrated Risk Profile and RBBR of Bank Mandiri on 100 % Online
a Consolidated basis for the period Semester I/June 2023 Meeting
14 4 August 2023 Revision of Anti-Fraud Strategy Document 100 % Circular
15 13 September 2023 Review of Banking Book and Trading Book Market Risk Limit and 100 % Circular
Review of Liquidity Risk Limit
16 17 October 2023 Self-Assessment of Bank Mandiri's Individual and Consolidated Risk 100 % Online
Profiles for the Third Quarter Meeting
17 9 November 2023 Submission of Consolidated Bank Counterparty Limit Mandiri Group 100 % Online
Meeting
18 20 November 2023 Revision of Risk Management Policy 100 % Circular
19 27 November 2023 Review of Bank Mandiri's RBBR Methodology Individually 100 % Circular
20 13 December 2023 Approval of Proposed Mandiri ESG Guiding Principal 100 % Online
Meeting
21 20 December 2023 Review of Bank Mandiri's RBBR Methodology on a Consolidated Basis 100% Circular
Risk Management & Credit Policy Committee Works Plan in 2024
RMPC has established a work plan that will be discussed through at least 2 (two) meetings in a year. RMPC works plan
in 2024 are as follows:
1. Monitor risk profile and management of all risks in order to establish a risk appetite and risk management strategies
integrated and capital adequacy.
2. Monitor and evaluate the development and quality of the credit portfolio or the overall financing.
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
TRANSFORMATION COMMITTEE
The Transformation Committee (TFC) was established to
assist the Board of Directors in maintaining and deciding the
Bank’s transformation needs, determining strategic directions
for the development of Bank transformation, determining
transformation initiatives/projects to be carried out and
managed with the Bank’s business strategy, discussing and
solving strategic transformation management issues, and
determining adjustments to the organization, work units, and
executives performing transformation functions according
to the authority of organizational change.
Structure and Membership of the Transformation Committee
Based on the Decree of the Board of Directors No. KEP.DIR/66/2021 dated 31 December 2021 regarding the Transformation
Committee, the membership structure of TFC is as follows:
Transformation Committee Membership Composition
Chairman President Director
Secretary Head of Business Transformation
Alternate Secretary I Head of Corporate Transformation
Alternate Secretary II Group Head of Strategic Investment & Subsidiaries Management
Voting Members
1. President Director
2. Vice President Director
3. Director of Finance & Strategy
Permanent Voting Member 4. Director Risk Management
5. Director of Information Technology
6. Director of Operations Director
7. Director of Compliance & HR
Non-Permanent Voting Board of Directors Member/SEVP related to the material present as invitee
Member
Permanent Non-Voting Compliance & AML-CFT or appointed Compliance & AML-CFT Group officials to be present in Committee Meeting
Member
Contributing Non-Voting 1. Group Head/other Group Head level invited in relation with material of the Committee Agenda
Member 2. Committee Secretary
Executives of Operational Risk, the Senior Operational Risk Head in relation to the material of Committee Agenda,
Invitee
present as invitee.
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TRANSFORMATION COMMITTEE
Transformation Committee Members’ Profile
The Transformation Committee members profile as of 31 December 2023 is as follows:
Name Position Description Educational Background
Darmawan Junaidi Chairman/Permanent Voting President Director The educational background is
Member presented in the Board of Directors’
profile section of this Annual Report
Alexandra Askandar Permanent Voting Member Vice President Director
Sigit Prastowo Permanent Voting Member Director of Finance & Strategies
Ahmad Siddik Badruddin Permanent Voting Member Director of Risk Management
Timothy Utama Permanent Voting Member Director of Information Technology
Toni E. B. Subari Permanent Voting Member Director of Operations
Agus Dwi Handaya Permanent Voting Member Director of Compliance & HR
Transformation Committee Charter
Pursuant to POJK No. 17 of 2023 concerning the Implementation of Governance for Commercial Banks article 75 states
that the Bank must have guidelines and committee work rules, where the Transformation Committee has been regulated
in the Board of Directors Decree No. KEP.DIR/66/2021, which contains:
1. Purpose of the committee establishment
2. Duties, responsibilities, and authority of the committee
3. Structure and membership of the committee
4. Committee meetings, quorum and decision making
5. Committee reporting
Transformation Committee Duties and Responsibilities
TFC’s duties and responsibilities are as follows:
1. To determine the strategies of the Bank’s transformation. Development.
2. To determine transformation initiatives/projects to be carried out and managed by the transformation unit in line
with the Bank’s business strategy.
3. To discuss and resolve strategic transformation management problems.
4. To establish organizational adjustments, operating units, and officials who carry out the transformation function
according to the authority of organizational change.
Transformation Committee Duties Implementations in 2023
In carrying out its duties and responsibilities, TFC hold at least 3 (three) meetings a year or at any time if deemed necessary
at the request of one or more committee members with voting rights, or at the request of the Board of Directors, or a
written proposal from the related units by conveying the discussion material and to coordinating with the Committee
Secretary.
In 2023, TFC has held 2 (two) meetings, with the following details:
No. Date Agenda Quorum Attendance (%) Remark
1 5 July 2023 Presentation and request for approval for the proposal of Key Success 100% Onsite Regular
Indicators Business Transformation year 2023 Meeting
2 20 October 2023 Presentation and request for approval for the allocation of operating 100% Onsite Regular
budget requirements year 2023 Meeting
In addition to the above two meetings, as per the request of the Board of Directors, the Business Transformation discussion
was also held 15 times in the Board of Directors’ meeting during 2023.
Transformation Committee Works Plan in 2024
TFC will set out the work plans in a year. The following are TFC work plans for 2024:
1. Establish the review results on the Bank’s transformation progress.
2. Define the Bank’s transformation strategy for 2024.
3. Resolve strategic transformation management issues.
4. Establish adjustments of organizations, work units and executives who perform transformation functions..
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
CREDIT COMMITTEE MEETING
Credit Committee/Credit Committee Meeting (RKK) was
established to assist the Board of Directors in taking the
decisions on lending (new loans, additional loans, reduction
of loans, and/or loans extension) managed by the Business
Unit according to limits of authority, including determination/
change of loans structure.
Since the establishment of Bank Mandiri, the Credit concerning the Executive Committee of the Board of
Committee has been established which consists of Business Directors of PT Bank Mandiri (Persero) Tbk and the Decree
Unit and Risk Unit functions and have been refined for of the Board of Directors No. KEP. DIR/059/2021 dated
several times, however in 2005 a fundamental revamp November 24, 2021. Meanwhile, the composition of
of lending process was carried out to guarantee more RKK members is regulated by referring to the Four Eyes
prudent and appropriate loan and risk management best Principles (proportional composition between business
practices as well as to reinforce the implementation of authority holders and credit risk authority holders). In its
GCG principles. implementation, the Credit Committee is equipped with
a Committee Secretary.
Every loan approval in Wholesale segment can be carried
out through a discussion in the forum of Loans Committee Credit Committee Charter
Meeting as a means of implementing four–eyes principle
as well as a check and balance process between Business Bank Mandiri has a Credit Committee Charter which is
Unit as an Initiator unit with Risk Unit as a Risk Mitigation Unit. regulated in the Standard Credit Procedure for each
business segment.
In the Credit Committee, the Legal Group and the
Compliance Group also be present to offer opinions on The Credit Committee Charter, among others, regulates
legal and compliance to reinforce the independence the duties, responsibilities and authorities of the Credit
aspect, preventing the dominance of operating units, Committee and its structure and membership which
preventing conflict of interest and ensuring Objective and represent the business function and credit risk function
stress-free decision making. In the event that one of Credit proportionately
Committee members is managing the credit recovery
function, it is called the Restructuring Credit Committee. Credit Committee Duties and Responsibilities
Credit Committee Membership and Structure In carrying out its functions, the Credit Committee has
the duties and responsibilities as set forth in the Loans
RKK was formed as last stated in the Decree of the Board Procedure Standards per segment as follows:
of Directors No. KEP. DIR/001/2021 dated January 13, 2021
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CREDIT COMMITTEE MEETING
1. Credit Committee
The Credit Committee shall recommend and/or terminate the loans (new, addition, reduction, and/or renewal)
managed by the Business Unit in accordance with the authority limit, including the credit structure determination/
amendment.
2. Credit Committee – Restructuring
Credit Committee – Restructuring is authorized to recommend and or decide as authorized by:
a. Restructuring and completion of loans for Collectability 3, 4, 5 and collectability 1 and 2 post restructuring which
is still managed by the Credit Recovery Unit.
b. Restructuring of collectability Credits 1 and 2 category watch lists.
c. Recovery/settlement of loans extraction tables, including deciding the acquired assets (AYDA).
d. Write-off the book and remove credit charges.
3. The authority and responsibility for loans decision is attached by individual and not by position where each authority
holder for loan decision is mutually independent and taken the same authority in the decision or refusal of a loan
proposal.
4. The authority to terminate loans is utilized in accordance with the applicable lending and procedures.
5. The extension of loans period can only be done after the proportional distribution of debtor transactions has been
carried out to the debtor’s operating account at Bank Mandiri. If the distribution of debtor transactions to the operating
account has not been carried out proportionally, then the extension of loan facility must be submitted and requested
the approval from the Credit Committee/Credit Restructuring Committee according to the limit of authority by
informing the condition.
Credit Committee Duties Implementation in 2023
In 2023, the Credit Committee has made 3.219 loans decisions, consisting of 541 in the Corporate segment, 2.366 in the
Commercial segment, 76 in the Financial Institution segment, and 42 in the Institutional segment and 194 in the SAM
segment.
Credit Committee Works Plan in 2024
The Credit Committee has set the 2024 works plan, among others, to provide recommendations and/or approval of
lending (new, additional, decrease, and or renewal) managed by the Business Unit in accordance with the authority
of limit, including the determination/change of loans structure.
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
SOCIAL & ENVIRONMENTAL
RESPONSIBILITY COMMITTEE (SERC)
The Social & Environmental Responsibility Committee (SERC)
was established to assist the Board of Directors in coordinating
between work units/fields to formulate objectives and
guidelines for the implementation of the Bank Mandiri TJSL
Program, Mapping and preparing the Bank Mandiri TJSL
Program, and Assist the Board of Directors in evaluating the
implementation of the Bank Mandiri TJSL Program.
Structure and Memberships of the Social & Environmental Responsibility Committee
Based on the Decree of the Board of Directors No. KEP.DIR/049/2022 dated 30 December 2022 concerning the Social
& Environmental Responsibility Committee, the structure and membership of the SERC are as follows:
Memberships Structure of the Social & Environmental Responsibility Committee
Head Director of Institutional Relations
Secretary Group Head Corporate Secretary
Substitute Secretary Head of Government Project 3
1. Director of Institutional Relations
2. Group Head Corporate Secretary
Permanent Members with 3. Group Head Environment, Social & Governance
Voting Rights 4. Group Head Strategy & Performance Management
5. Group Head Distribution Strategy
6. Head of Government Project 3
Non-Permanent Members with Members of the Board of Directors and SEVP regarding the materials present as an invitation
Voting Rights
Permanent Members without Director of Compliance & HR or Group Head Compliance & AML-CFT or appointed officer of Compliance & AML-
Voting Rights CFT Group
Contributing Members without Group Head/other Group Head levels who attended as an invitation related to the material on the committee's
Voting Rights agenda.
Executives in operational risk, namely the Senior Operational Risk Head, related to the material on the agenda of
Invitees without Voting Rights
the committee that was present as a permanent invitation without voting rights.
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SOCIAL & ENVIRONMENTAL RESPONSIBILITY COMMITTEE (SERC)
Profiles of the Social & Environmental Responsibility Committee
The profiles of members of the Social & Environmental Responsibility Committee as of 31 December 2023 are as follows:
Name Position in the Committee Position in the Company Educational Background
Rohan Hafas Chairman/Permanent Voting Member Director of Institutional Relations The educational background is presented
in the Board Directors Profile in this Annual
Report.
Teuku Ali Usman Secretary/Permanent Voting Member Group Head Corporate Secretary The educational background is presented in
the Corporate Secretary Profile in this Annual
Report.
Citra Amelya Permanent Voting Member Group Head Environment, Social -
& Governance
Antonius Kunta Permanent Voting Member Group Head Strategy & -
Widyatmaka Performance Management
Trilaksito Singgih Permanent Voting Member Group Head Distribution Strategy -
Hudanendra
Hendrianto Setiawan Permanent Voting Member Head of Government Project 3 -
Social & Environmental Responsibility Committee Charter
Pursuant to POJK No. 17 of 2023 concerning the Implementation of Governance for Commercial Banks article 75 states
that the Bank must have guidelines and committee work rules, where the Transformation Committee has been regulated
in the Board of Directors Decree No. KEP.DIR/049/2022, which contains:
1. Purpose of the committee establishment
2. Duties, responsibilities, and authority of the committee
3. Structure and membership of the committee
4. Committee meetings, quorum and decision making
5. Committee reporting
Duties and Responsibilities of the Social & Environmental Responsibility Committee
In carrying out its functions, SERC has the duties and responsibilities including the following:
1. Coordinating between work units/fields to formulate objectives and guidelines for the implementation of the Bank
Mandiri TJSL Program;
2. Mapping and preparing the Bank Mandiri TJSL Program; and
3. Assist the Board of Directors in evaluating the implementation of the Bank Mandiri TJSL Program.
Implementation of Social & Environmental Responsibility Committee Duties in 2023
In carrying out its duties and responsibilities, SERC shall hold meetings at least 2 (two) times a year or at any time if
deemed necessary at the request of one or more committee members with voting rights, or at the request of the
Board of Directors or on written proposals from the relevant work unit by submitting materials to be discussed and in
coordination with the Secretary of the Committee.
Throughout 2023, SERC has held 2 (two) meetings with the following agenda:
No. Date Agenda Quorum Attendance (%) Remark
1 13 December TJSL 2023 Performance 100%
2023
2 13 December TJSL Work Programs 2024 100%
2023
Social & Environmental Responsibility Committee Work Plans for 2024
1. Determination of Bank Mandiri TJSL distribution framework.
2. Evaluation of TJSL Training & Socialization to Regional Executives 1-12 of Bank Mandiri.
3. Evaluation of Bank Mandiri TJSL disbursement performance in 2023 and 2024.
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
CORPORATE SECRETARY
The Corporate Secretary has the duties and responsibilities to
monitoring the Company’s compliance with laws and regulations
as part of the implementation of Good Corporate Governance,
ensuring the shareholders, capital market authorities, analysts
and the public to obtain all important information related to the
Company in a timely, complete and accurate manner; and
ensuring that the disclosure of information and the Company’s
internal and external communication is carried out transparently.
In addition, the Corporate Secretary is responsible to maintaining
the Bank’s good image to the stakeholders at large.
The Corporate Secretary takes the role as a liaison 4. Law No. 19 of 2003 concerning State-Owned
between the company’s organ and external parties Enterprises.
including government and non-government institutions, 5. Board of the Director’s Decree No. KEP. DIR/137/2020
shareholders, as well as other capital market communities. dated 10 November 2020.
The Corporate Secretary is directly responsible to the Board 6. Board of the Director’s Decree No. KEP. DIR/047/2023
of Directors and is appointed and dismissed based on the dated 1 December 2023.
Decree of the Board of Directors.
Corporate Secretary Profile
Bank Mandiri already has a Corporate Secretary function The Corporate Secretary of Bank Mandiri is directly
carried out by the Corporate Secretary Group work unit responsible to the Board of Directors and is under the
and led by officials at the minimum level of Senior Vice supervision of the Director of International Relations, and
President. is appointed and dismissed based on the Decree of the
Board of Directors.
Legal References of Appointment
The establishment, appointment and implementation The Company appointed Rudi As Aturridha as Corporate
of functions and duties of Corporate Secretary refer to: Secretary based on the Decree of the Board of Directors
1. Articles of Association of Bank Mandiri No. KEP. DIR/137/2020 dated 10 November 2020 for the
2. POJK No. 35/POJK.04/2014 concerning Corporate term of office 10 November 2020 to November 30, 2023.
Secretary of Issuers and Public Companies. On 1 December 2023, the Company appointed Teuku
3. SOE Minister Regulation No. PER-01/MBU/2011 Ali Usman as Corporate Secretary based on Board of
concerning the Implementation of Good Corporate Directors Decree No. KEP. DIR/047/2023 dated 1 December
Governance in State-Owned Companies, as last 2023, Rudi As Aturridha and Teuku Ali Usman’s profiles as
amended by PER-2/MBU/03/2023 of 2023 concerning Corporate Secretary can be seen below:
Guidelines for Governance and Significant Corporate
Activities of State-Owned Enterprises.
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CORPORATE SECRETARY
Certification
Risk Management Level 3
Educational Background
Bachelor of Economics from Universitas Trisakti (1996)
Professional Background
• Corporate Communication Department Head, PT Bank Mandiri (Persero) Tbk. (2019 –
2020)
• Yogyakarta Area Head, PT Bank Mandiri (Persero) Tbk. (2017 – 2018)
Rudi As Aturridha
Corporate Secretary
Age: 50 Years old
Citizenship: Indonesian
Domicile: Jakarta
Certification
Risk Management Level 4
Educational Background
• Bachelor in Accounting Economics at Sriwijaya University (1992)
• Master in Management at A.I.P Perbanas Jakarta
Professional Background
• Group Head Government & Institutional 2 PT Bank Mandiri (Persero) Tbk. (May 2022 -
December 2023
• Regional CEO III/Jakarta 1 (November 2020 - May 2022
• Regional CEO III/Jakarta 1 (January 2019 - November 2020)
• Regional CEO V/Jakarta 3 (September 2015 - January 2019)
• Regional CEO VI/Java 1 (July 2015 - September 2015)
• Acting Regional CEO. Regional CEO VI Bandung (January 2015 - July 2015)
• Pj. Regional Manager Medan (March 2014 - January 2015)
• Deputy Regional Manager 1 (September 2013 - March 2014)
• Pj. Deputy Regional Manager 1 (January 2013 - September 2013)
• Area Manager Surabaya Niaga (November 2011 - January 2013)
• Pj. Area Manager Surabaya Niaga (January 2011 - November 2011)
• Area Manager Bekasi Juanda (January 2006 - January 2011)
• Wealth Management Consumer Banking Treasury Officer (March 2005 - January 2006)
• SR Treasury Mark. Officer Corporate Treasury Marketing (January 2003 - March 2005)
Teuku Ali Usman • Professional Staff Treasury Management (August 2001 - January 2003)
Corporate Secretary • Global Market Officer (March 2000 - August 2001)
Age: 55 Years old • Global Market & Sales Officer - Relationship Manager Corporate (June 1999 - March
Citizenship: Indonesia 2000)
Domicile: Jakarta • Fund Management Lead Employee KKJT International Banking UK. Institutional Fin.
(October 1995 - June 1999)
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
CORPORATE SECRETARY
Structure of the Corporate Secretary
The Corporate Secretary is directly responsible to the Director of Institutional Relations, in which the functions and duties
are divided into 6 (six) fields:
1. Bank activities as a public company, including implementing corporate governance, especially those related to
capital market rules.
2. Corporate Communication Activities.
3. Secretarial Activities.
SO Corporate Secretary
GROUP HEAD
CORPORATE SECRETARY
Strategic Planning,
Capital Market Corporate Event & Corporate
Institutional Relation CSR Center Budgeting &
Assurance Sponsorship Communication
Reporting
Institutional Strategic &
Capital Market CSR Program Corporate Event Media Relations
Relation 1 Planningt
Institutional Policy CSR non Budgeting & External
Sponsorship
Relation 2 Assurance Program Controling Communication
Reporting & Sponsorship Internal
CSR Operation
Analysis Operation Communication
Corporate
General Affair
Activation
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CORPORATE SECRETARY
4. Security Activities
5. Social and Environmental Responsibility Activities (CSR)
6. Other Activities
The coordination and supervision of each department are directly under the Corporate Secretary, which is guided by
the Corporate Secretary Policy and Standards.
DEPUTY
GROUP HEAD
Board
Strategic Board Security
Implementation &
Corporate Media Management Services
Alignment
Strategic Project Planning &
Digital Content & Assignment Security Security
Monitoring & Quality
Community Specialist Development Supporting
Ad-Hoc Content Management
Digital & Communication Board Services
Board Services
Media Intelligence & Alignment Investigation
Corporate Security
Branding Operatio
Creative &
Security VIP &
Strategic
Protocoler
Development
Traffic
Management &
Research
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CORPORATE SECRETARY
Functions and Duties of Corporate Company 2. Corporate Communication Activities
Referring to Article 5 of POJK No. 35/POJK.04/2014 a. Establishing strategies and managing the
concerning Corporate Secretary of Issuers or Public implementation of corporate communications
Companies, the functions of the Corporate Secretary that present the company’s image to all bank
is as follows: stakeholders.
1. Following the development of the capital market, b. Carrying out reputational risk management
especially the applicable laws and regulations of the functions which include the process of identifying,
capital markets. measuring, monitoring and controlling the
2. Providing input to the Board of Directors and the reputational risk management.
Board of Commissioners to comply with the rules and c. Organizing and carrying out certain activities (e.g.
regulations of the capital market. events/sponsorships) as the implementation of a
3. Assisting the Board of Directors and the Board of corporate communication strategy.
Commissioners in implementing corporate governance d. Monitoring and updating the content of brand
which includes: guideline material from time to time to ensure
a. Disclosure of information to the public, including conformity with current needs.
the availability of information on the Company’s e. Developing and implementing product and service
Website; communication marketing strategies based on
b. Timely submission of reports to the OJK; applicable internal regulations.
c. Organizing and documenting the General Meeting
of Shareholders; 3. Secretarial Activities
d. Organizing and documenting the Meetings of the a. Organizing and documenting the Meetings of
Board of Directors and/or Board of Commissioners; the Board of Directors Meetings and Board of
and Commissioners.
e. Implementing an orientation program for the Board b. Administration of the company documents
of Directors and/or the Board of Commissioners. including regulating or stipulating the regulations
4. As a liaison between the Company and shareholders, concerning letters and management of the
the OJK and other stakeholders. company documents.
c. Organizing activities to support the functions and
In line with OJK Regulation, the Corporate Secretary also work activities of the Board of Commissioners and
has in place the Policy and Standard of Guidelines as the Board of Directors.
foundation in carrying out its functions and duties. The d. Supporting the functions and work activities of the
scope of responsibility of the Corporate Secretary includes: Board of Commissioners and Board of Directors,
among others:
1. Bank Activities as a Public Company: • Implementation of protocols.
a. Carrying out Information Disclosure including • Management of administration, facilities and
reporting to Regulators regarding the Bank status benefits.
as a Public Company.
b. Organizing and documenting the General Meeting 4. Security Activities
of Shareholders. Carry out security activities aimed at supporting
c. Carrying out report submissions according to the the smooth and orderly operational activities of
provisions of other laws under the authority of the the Company, including regulating and stipulating
Corporate Secretary unit. regulations on the implementation of Bank security
d. Managing the administration of Bank Mandiri
shareholders. 5. Social and Environmental Responsibility Activities (TJSL)
e. Organizing other activities related to the Corporate a. Develop CSR planning as a strategy and
Actions and/or other information disclosures. implementation guide to ensure the effectiveness
f. Carrying out the Bank’s compliance with the and success of CSR
capital market regulations. b. Implement CSR activities in the form of:
• Micro and small business financing (MSE
Funding Program); and/or
• Provision of Assistance and/or other activities,
including coaching (MSE Non-Funding Program).
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CORPORATE SECRETARY
c. The Board of Directors evaluates the implementation of the Bank’s CSR Activities to measure performance and
achievement of benefits both to the Bank and to the environment.
d. The Board of Commissioners supervises the implementation of CSR Activities.
6. Other Activities
Carry out Special Assignments from the central government in order to carry out the functions of public benefit and
national research and innovation.
Corporate Secretary Capacity Building Programs
In 2023, the Corporate Secretary has been participating in the trainings, seminars and workshops in order to expand
knowledge and following current development of capital market. Detailed information on trainings is presented in the
Chapter 3 Company Profile, Section Competence Development of Corporate Secretary in this Annual Report.
Moreover, the Corporate Secretary’s officers and executives have participated the trainings in the areas of laws,
accounting, secretariat and reporting, as well as actively participated in seminars/disseminations on new regulations
issued by the regulators.
Corporate Secretary Report Fiscal Year 2023
In compliance with Article 11 of POJK No. 35/POJK/2014, the Corporate Secretary of Bank Mandiri has prepared
periodical reports at least once in a year regarding the implementation of the corporate secretary functions to the
Board of Directors and copied to the Board of Commissioners, submitted through a Memorandum to the Board of
Directors No. Directors No. HBK. CSC/CMA.192/2023 dated 24 January 2023 regarding the Submission of the Corporate
Secretary Group Function and Duties Report Book for Fiscal Year 2022 and Letter to the Board of Commissioners No.
HBK. CSC/CMA.284/2023 dated 24 January 2023 regarding the Submission of the Corporate Secretary Function Report
for Financial Year 2022.
Press Release
Bank Mandiri proactively provides the latest news about its activities through Press Release. The following are details of
press releases during 2023:
Press Release 2023
No Date Press Release
1 3 January 2023 Supporting the Government to Control the Pandemic, Kopra by Mandiri Distributes Claim Funds to thousands of Referral Hospitals
2 4 January 2023 Through Kopra by Mandiri, Bank Mandiri Strengthens Health Sector
3 5 January 2023 Manages Retail Segment, Bank Mandiri's Credit Card Business Grows Positively
4 6 January 2023 Financial Management Business Will Be Prospective
5 6 January 2023 Spur Digital Innovation! Bank Mandiri Optimistic Credit Card Business to Grow in 2023
6 9 January 2023 Present in Los Angeles, Bank Mandiri Introduces Livin' Around The World Service
7 13 January 2023 Achieving 2022 Target, Bank Mandiri's KUR Distribution Focuses on the Productive Sector
8 20 January 2023 Implementing ESG, Bank Mandiri Collaborates with PT Juara Bike (SELIS)
Handing Over 36 Units of Electric Vehicles to 11 Areas of Region III/Jakarta 1
9 20 January 2023 Supporting Operational Net Zero Emission Target, Bank Mandiri Collaborates with PT Juara Bike (SELIS)
10 20 January 2023 Bank Mandiri Facilitates the Provision of Bandaraya Apartments
11 22 January 2023 Fengshui Credit Card Handover
12 24 January 2023 Presenting Investment Opportunities, Bank Mandiri Again Holds Mandiri Investment Forum (MIF) 2023 Present tens of thousands of participants
and thousands of investors with a total fund under management of US$12 trillion
13 26 January 2023 Collaborating with Bank Mandiri, JNTO Holds Japan Travel Fair 2023
14 26 January 2023 Reviving Tourism, Bank Mandiri Joins Japan Travel Fair (JTF) 2023
15 31 January 2023 Break the record! Bank Mandiri Scores All Time High Profit of Rp41.2 Trillion
16 31 January 2023 Committed to Providing the Best Service, Bank Mandiri Celebrates Chinese New Year 2574 with Main Customers
17 01 February 2023 Optimistic to Seize Opportunities, Bank Mandiri Encourages Investment Faucets Through the Mandiri Investment Forum (MIF) 2023
18 02 February 2023 Hundreds of Global and Domestic Investors Commit to Invest in IKN Nusantara Mandiri Investment Forum (MIF) 2023 to foster downstream
natural resources, Clean Energy Optimization and Green Economy
19 08 February 2023 Strengthening Indonesia's Digital Ecosystem, Bank Mandiri Supports the Inauguration of Solo Technopark
ANNUAL REPORT 2023 721
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No Date Press Release
20 09 February 2023 Supporting MSME Development, Bank Mandiri Inaugurates Rumah BUMN Bogor
21 09 February 2023 Bank Mandiri Rumah BUMN for MSME Empowerment
22 09 February 2023 Boosting MSMEs to Upgrade, Bank Mandiri Optimizes Rumah BUMN Rumah BUMN Bogor Relocation
23 10 February 2023 Supporting the Government, Bank Mandiri Commits to Foster Downstream Sector
24 13 February 2023 Fostering Mortgage Business, Bank Mandiri Holds Find Your Property (FYP) Fest 2023
25 14 February 2023 Embracing Outstanding Young Talents, Bank Mandiri Presents Awards at My Digital Academy Event
26 15 February 2023 Bank Mandiri Fosters Downstream Sector
27 15 February 2023 Great! Bank Mandiri (BMRI) Presents Rp10,000 ATMs in Sulawesi
28 17 February 2023 Increase Transactions, Livin' by Mandiri Releases Overseas Transfer Feature
29 17 February 2023 Bank Mandiri Projects Mortgage Distribution to Grow by Double Digits in 2023
30 17 February 2023 Bank Mandiri Supports Jakarta Open Championship Pencak Silat 2023
31 18 February 2023 PLN Icon Plus-Bank Mandiri Optimizes Payment Channel Cooperation
32 20 February 2023 Bank Mandiri Economist: Current Account Deficit Predicted to Reach 1.1% of GDP in 2023
33 22 February 2023 Bank Mandiri Builds Integrated Rice Processing System
34 23 February 2023 Bank Mandiri receives Indonesia's Best FX Bank 2023 according to Global Finance
35 26 February 2023 Bank Mandiri: Livin' by Mandiri Application is Back to Normal
36 28 February 2023 Bank Mandiri Posts 52% Growth in Foreign Exchange Deposits to Rp 262.82 Trillion Last Year
37 28 February 2023 Bank Mandiri Economist Expects February Inflation at 0.13%
38 28 February 2023 Bank Mandiri Records Credit Growth of 11.5% in January
39 28 February 2023 Implementing Prudential Banking, Bank Mandiri's Credit Quality Grows Positively in 2022
40 28 February 2023 A number of banks record trade finance business growth
41 28 February 2023 Bank Mandiri's Strategy to Foster MSME Lending in 2023
42 28 February 2023 Bank Mandiri Mortgage Interest Rate Starting at 3.65 Percent Fix 3 Years
43 28 February 2023 Banking Strategy Plays a Role in Presenting Digital Human Resources
44 01 March 2023 Free to Queue, Bank Mandiri Collaborates with Wise to Provide Money Transfer Services Overseas
45 01 March 2023 Bank Mandiri supports various events at Mandalika Circuit NTB
46 01 March 2023 Supporting WSBK 2023, ITDC and Bank Mandiri Sign Bale Mandiri Naming Right Cooperation Agreement
47 01 March 2023 Collaborating with Wise, Bank Mandiri Targets to Serve Remittance Transactions of US$1 Million per Day
48 02 March 2023 Bank Mandiri Supports International World Superbike and MotoGP 2023 Events
49 02 March 2023 Bank Mandiri's Fund Placement in SBN Reaches Rp283.65 Trillion in January
50 02 March 2023 Bank Mandiri hands over aid to Posyandu and tambourine groups in Riau
51 05 March 2023 Bank Mandiri Recorded More Than 250 Million Transactions Using BI Fast Last Year
52 06 March 2023 Credit Restructuring Disbursement
53 06 March 2023 Bank Mandiri embeds Retail SBN ordering feature in Livin' application
54 07 March 2023 Bank Mandiri Optimistic that SR018 Booking Through Livin' Reaches Rp4 Trillion
55 07 March 2023 Fosters Community Digital Transactions, Bank Mandiri Collaborates with 11 BPR
56 08 March 2023 The remaining portfolio of Bank Mandiri (BMRI) restructuring loans is Rp35.9 trillion
57 09 March 2023 Collaborates with Bank Mandiri, Lamudi.co.id Socialization Makes it Easy to Apply for Online KPR
58 09 March 2023 Once Postponed, Mandiri ITB Ultra Marathon 2022 Ready to Be Held
59 09 March 2023 Welcoming the Holiday Season, Bank Mandiri Holds Travel Fair 2023 at PVJ
60 11 March 2023 Get ready, PLN synergy – Himbara will make it easier for people to own Motlis
61 11 March 2023 National Music Day, Indah Kurnia Geber Caravan at Livin Land by Mandiri
62 14 March 2023 Bank Mandiri holds 1:2 Stock Stock Split, the Price Becomes Affordable
63 14 March 2023 Don't panic! US Giant Bank Collapses, RI Safe
64 14 March 2023 Tok! Bank Mandiri AGMS Agrees to Distribute Rp24.7 Trillion Dividend
65 14 March 2023 Fosters Organic Growth, Bank Mandiri Assesses Green Bond Emissions
66 14 March 2023 Bank Mandiri Distributes Dividend Rp24.7 Trillion
67 14 March 2023 Digitalization Supports Bank Mandiri's Performance
68 14 March 2023 Bank Mandiri's Deposits to Countries Increase 46.7%
69 15 March 2023 1:2 Stock Split, Mandiri Please Increase Stock Market Liquidity on IDX
70 15 March 2023 Supporting Energy Transition, Bank Mandiri's Green Financing Reaches Rp106 Trillion
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CORPORATE SECRETARY
No Date Press Release
71 15 March 2023 Bank Mandiri's Strategy to Keep NIM Stable
72 15 March 2023 Bank Mandiri (BMRI) Reveals Corporate Action Plan, Mergers and Acquisitions
73 16 March 2023 Greeneration Processes Waste into Biogas
74 21 March 2023 The Ministry of ATR/BPN with Bank Mandiri launched e-PNBP
75 21 March 2023 Ahead of the Stock Split, Bank Mandiri (BMRI) shares soared 5%
76 21 March 2023 GOTF Held Again, Garuda Gives Discount Up to 80 Percent
77 21 March 2023 Sports Get Easier with Mandiri Golf Credit Card
78 22 March 2023 Bank Mandiri (BMRI) Disburses Electric Vehicle Loans of Rp316 Billion until February 2023
79 23 March 2023 Bank Mandiri (BMRI) in Dividend Period of Rp24.7 Trillion, Check Out the Date!
80 24 March 2023 The Rate of Credit Expansion is Accelerating
81 24 March 2023 Ministry of ATR/BPN Collaborates with Mandiri to Increase PNBP
82 24 March 2023 The Fed's Effect on Interest Rate Hikes, Indonesia's Financial Markets Immune?
83 24 March 2023 Today is the date of BMRI's dividend, the stock soared 3%
84 25 March 2023 In February, Bank Mandiri's AUM Grew 13.4%
85 25 March 2023 Baznas: Could Be a Social Safety Net, Zakat Potential in the Country of Rp300 Trillion
86 25 March 2023 Top! Bank Mandiri Builds Anti-Gender Discrimination System
87 26 March 2023 MAI Foundation Distribution and Utilization Increase
88 27 March 2023 Important Message from Bank Mandiri Vice President Director for Career Women
89 28 March 2023 Fosters ESG-Based Business Implementation, Bank Mandiri Installs 556 Solar Panel Units
90 29 March 2023 Record! Bank Mandiri's Global Bond of US$300 million oversubscribed 10.3 times
91 30 March 2023 Fulfilling Cash Needs Ahead of Eid Al-Fitr 1444 H, Bank Mandiri Prepares Rp49.6 Trillion
92 31 March 2023 Optimizing Digital Channels, Bank Mandiri Collaborates with Prudential Indonesia to Speed Up Claim Payment
93 05 April 2023 Stock Split, Bank Mandiri Increases Liquidity of BMRI Shares
94 05 April 2023 Ramadan and Eid al-Fitr will boost Bank Mandiri's (BMRI) QRIS transactions
95 06 April 2023 Mandiri: The collapse of SVB has little impact but you still have to be vigilant
96 06 April 2023 Bank Mandiri Prepares IT Infrastructure to Face Increased Transactions Ahead of Eid 2023
97 07 April 2023 Bank Mandiri (BMRI) Records Double-Digit Digital Transactions in the First Quarter of 2023
98 09 April 2023 BI-Fast Has Changed the Payment System Transaction Map
99 10 April 2023 Increase Electric Vehicle Accessibility for Bank Mandiri Customers through Sales of Electric Motorcycles and Volta Vouchers on the Livin' By
Mandiri Application
100 12 April 2023 Bank Mandiri Reduces NPL of Property Developer Sector to 0.01%
101 17 April 2023 Supporting MSMEs Go Digital, Bank Mandiri Signs Partnership with Batumbu
102 17 April 2023 Bank Mandiri's Free Homecoming for 7,000 Travelers
103 17 April 2023 Coming to Theaters on 19 April 2023, Jin & Jun The Movie Presents Nostalgic Spectacle for Families
104 18 April 2023 Bank Mandiri Records Impressive Performance in the First Quarter of 2023
105 18 April 2023 Bank Mandiri distributes KUR up to Rp6 trillion in the first quarter of 2023
106 28 April 2023 Comply with Kominfo Regulations, Bank Mandiri Updates Official SMS Number
107 28 April 2023 Bank Mandiri Projects Investment to Grow up to 6% in 2023
108 02 May 2023 Consistently Producing Quality Human Resources, Bank Mandiri Tops LinkedIn Top Companies 2023 Ranking
109 05 May 2023 Cooperating with Bank Mandiri, Dwidayatour Carnival 2023 Spreads Travel Discounts Using Mandiri Credit Cards
110 10 May 2023 Fosters Mortgage Business, Bank Mandiri Collaborates with Agung Podomoro Land to Hold Find Your Property with Easy Pay 2023
111 11 May 2023 Bank Mandiri Aims for Credit Card Business to Grow 40%
112 11 May 2023 Bank Mandiri Targets QRIS Transactions to Grow 150% This Year
113 16 May 2023 Diligent in Innovation, Bank Mandiri Adds Additional Account Opening Feature in Livin'
114 17 May 2023 Bank Mandiri's Livin' Transaction Value Grows 68%
115 22 May 2023 Spurring Digital Transactions, Bank Mandiri Serves Formula E 2023 Ticket Sales at Livin' Sukha
116 23 May 2023 Committed to Build Sustainable Business, Bank Mandiri Aims for Rp5 Trillion from Green Bond Issuance
117 24 May 2023 Respect for Sea Games Gold Medal Achievement, Bank Mandiri Group Gives Coaching Appreciation for Women's Basketball National Team
118 26 May 2023 Successfully Record Good Performance, Bank Mandiri Receives Best Bank Recognition from Investor Magazine
Named the Best Bank in Indonesia in KBMI 4 Category
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No Date Press Release
119 30 May 2023 Consistently Fosters ESG Aspects, Bank Mandiri Strengthens Collaboration with Volta, MCAS Group
Provides electric motorbike purchase services for people eligible for subsidies
120 03 June 2023 Ramai Utang Jumbo BUMN Karya, Bank Mandiri (BMRI) Ensure Reserves are Maintained
121 04 June 2023 Risk Credit Ratios in Several Banks Decline, This is the Support
122 08 June 2023 Committed to Implementing ESG, Bank Mandiri Expands Green Portfolio
123 09 June 2023 Bank Mandiri: Gender equality must be maintained within the executive ranks
124 13 June 2023 Himbara's Strict Selection for BUMN Karya Loans
125 14 June 2023 Amaze and be proud at the same time! Bank Mandiri Receives the Title of State-Owned Bank Number One according to Forbes
126 15 June 2023 Bank Mandiri Educates Waste Management & Hygiene Campaign on FIFA Match Day
127 15 June 2023 Promotes ESG and Ecotourism, Bank Mandiri Holds Mandiri Jogja Marathon 2023
128 18 June 2023 Mandiri Jogja Marathon 2023 Festive, Kenyan Runners Dominate the Podium in the Open Marathon Category
129 20 June 2023 Bank Mandiri Boosts Electric Vehicle Ownership Through Copra and Livin'
Cooperates with Multifinance Subsidiary Companies to Offer Attractive Promos
130 23 June 2023 Oversubscribed 3.74 times, Bank Mandiri's Green Bond Raises Rp5 Trillion
131 27 June 2023 Bank Mandiri's Operational Schedule During Eid Al-Adha 2023 Joint Leave
132 28 June 2023 Shhh! Bank Mandiri Receives 10 Awards from FinanceAsia, Best in Sustainable Bank and ESG category
133 29 June 2023 Carrying the Spirit of Sharing for the Country, Bank Mandiri Distributes 760 Sacrificial Animals on Eid Al-Adha 1444 H
134 30 June 2023 Two Indonesian Olympians Win Oceanman Asian Championship Bali 2023
135 03 July 2023 Proud! Bank Mandiri Distributes ASEAN Para Games 2023 Athlete and Coach Bonuses
136 03 July 2023 Bank Mandiri's Efforts to Face Global Uncertainty While Fostering Sustainability Aspects
137 04 July 2023 Bank Mandiri's (BMRI) Profit Reaches Rp18.44 Trillion as of May 2023
138 04 July 2023 Bank Mandiri Opens Vote on Premium for Banking Restructuring Program
139 05 July 2023 Stepping on Financial Inclusion Gas, Bank Mandiri Distributes Rp1 Trillion Channeling Facility to Kredivo
140 08 July 2023 We The Fest 2023 Returns, Gigi Will Present a Mini Concert
141 09 July 2023 Capturing the Potential of Digital Transactions, Bank Mandiri Introduces Livin' Around The World in Hong Kong
142 09 July 2023 Mandiri Sahabatku Delivers Potential Entrepreneurs from Indonesian Migrant Workers
A total of 17,000 PMIs followed Mandiri Sahabatku in six countries
143 10 July 2023 Completing PMI Transaction Needs, Bank Mandiri Strengthens Remittance Services
144 12 July 2023 Diligent Efforts on ESG, Bank Mandiri Launches Digital Carbon Tracking and Recycled Plastic Cards for NZE 2060
145 18 July 2023 Captures the Potential of the Education Ecosystem, Bank Mandiri Optimizes Collaboration with Ruang Guru
146 21 July 2023 Consistently Supports Economic Growth, Bank Mandiri Tops Indonesia's Syndicated Market Share
147 25 July 2023 Legitimately Become the Best Bank! Bank Mandiri Receives Best Bank in Indonesia in 2023 Euromoney Version
148 25 July 2023 Presents Customer Financial Transaction Solutions, Bank Mandiri Receives Two ABF Retail Banking Awards 2023
149 27 July 2023 Collaborates with Indonesia Diaspora Network Global, Bank Mandiri Fosters Inclusive Economy Through Digital
150 28 July 2023 Addressing Corporate Customer Needs, Bank Mandiri Strengthens Trade Finance and Cash Management Services
151 31 July 2023 Supporting Economic Growth, Bank Mandiri Disburses Loans of Rp1,272.07 Trillion Until the Second Quarter of 2023
152 01 August 2023 Star-studded, Mandiri Indonesia Open 2023 Golf Tournament Officially Held
153 04 August 2023 Fosters Investment in the Country, Bank Mandiri Strengthens Collaboration with BKPM
154 09 August 2023 Presenting Financial Solutions, Bank Mandiri Signs MoU with the National Capital Authority
155 10 August 2023 Fulfilling Customers' Investment Needs, Bank Mandiri Markets Mutual Funds from Trimegah Asset Management
156 10 August 2023 Must Note! Buy Wuling at Livin' by Mandiri Get Down Payment Discount of Rp5 million
157 11 August 2023 More Complete, Bank Mandiri Serves Majestic Fast Ferry Batam-Singapore Ticket Sales via Livin' Sukha
Plant 2,000 Red Wood Tree Seedlings in Ecoedupark Panbil Nature Reserve Batam Area
158 12 August 2023 Bank Mandiri Fosters Economic and Financial Independence of the Indonesian Diaspora
A total of 17,000 Indonesian migrant workers have participated in Mandiri Sahabatku in six countries since 2011
159 15 August 2023 Celebrating the Spirit of Independence, Bank Mandiri Promotes Health Improvement in Jayapura
160 16 August 2023 On KEJAR OJK, Bank Mandiri Fosters the Spirit of Saving to 15,000 Students throughout Indonesia
161 18 August 2023 Celebrating the Spirit of Independence, Bank Mandiri Fosters Health Improvement in Jayapura
162 18 August 2023 Respect, Bank Mandiri Group Provides Appreciation to Central Level Paskibraka Members
163 20 August 2023 Expanding Transactions Abroad, Bank Mandiri Introduces Livin' Around the World Feature in 3 Countries
164 22 August 2023 Solid Fundamentals, Bank Mandiri Economist Optimistic that Indonesia's Economic Growth Will Grow 5.04% in 2023
165 24 August 2023 Visit Universitas Brawijaya, Srikandi BUMN Inspired 1,200 Students to Build the Country
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CORPORATE SECRETARY
No Date Press Release
166 28 August 2023 Celebrating Entrepreneurial Spirit Ahead of HUT-25, Bank Mandiri Holds Entrepreneur Expo
167 29 August 2023 Energy Saving, Plaza Mandiri Building Becomes the Best Retrofitted Building in ASEAN
168 01 September 2023 Green Finance Champion, Bank Mandiri Supports ASEAN-Indo-Pacific Forum (AIPF)
169 04 September 2023 Pampering Customers, Bank Mandiri Reveals Harpelnas Promo 2023
170 06 September 2023 Bank Mandiri Targets Green Financing Investment at AIPF 2023
171 07 September 2023 Joss! Bank Mandiri Receives Five Alpha Southeast Asia Awards 2023
172 12 September 2023 25 Years of Bank Mandiri's Commitment to Sow Goodness Through CSR
173 13 September 2023 Supporting the Crossing Sector, Bank Mandiri Strengthens Banking Service Cooperation for ASDP
174 14 September 2023 Aiming to Title SuperApp Number 1 in Finance and Lifestyle, Bank Mandiri Promotes #SuperAPPSuperLengkAPP Program at Livin' Fest
175 18 September 2023 Fosters Equitable Development, Bank Mandiri Distributes Infrastructure Loans of Rp267.92 Trillion
176 19 September 2023 Super Complete Features! Remittance at Livin' by Mandiri is Increasingly in Demand
177 20 September 2023 Supporting MSMEs Go Digital, Bank Mandiri Signs Partnership with FishLog
178 20 September 2023 Bank Mandiri Targets to Distribute Financing Worth Rp50 Billion to MSMEs in the FishLog Ecosystem
179 21 September 2023 Spurring Wholesale Banking Transactions, Bank Mandiri Expands Kopra by Mandiri Services
180 25 September 2023 Boosting Digital Financial Inclusion, Bank Mandiri Collaborates with Pasar Jaya and Yokee to Digitize the Market in Jakarta
Encouraging the Synergy of SOEs and SOEs to Expand the Digital Ecosystem
181 26 September 2023 Successfully Fostering Digital Transformation, Bank Mandiri Receives Asiamoney Award 2023
182 27 September 2023 Boosting Interest in Entrepreneurship in the Country, Bank Mandiri Again Holds Wirausaha Muda Mandiri 2023
183 01 October 2023 Hurry up and rush! Bank Mandiri Spreads Promo to Celebrate 25th Anniversary Throughout October 2023
184 02 October 2023 Towards the Future! Bank Mandiri Orbits Contribution to the Country on its 25th Anniversary
185 03 October 2023 Advancing into the Future, Bank Mandiri Becomes a Pioneer in Carbon Exchange Trading
186 04 October 2023 Facilitating Community Transactions, Bank Mandiri and Indomaret Launch e-Money Point Coffee
187 05 October 2023 Accelerating into the Future, Bank Mandiri Steps on QRIS and BI-Fast Transaction Gas
188 06 October 2023 Enlivening the 25th Anniversary, Bank Mandiri Holds Dwidayatour Carnival Bandung
189 07 October 2023 Bombastic! Celebrating Bank Mandiri's 25th Anniversary, Mandiri Holds Carnival 2023
Present dozens of musicians and hundreds of merchants with an all-round promo program of 25
190 09 October 2023 Totality Pampers Customers, Bank Mandiri Embeds New Lifestyle Features in Livin' Sukha
191 10 October 2023 Easy Peasy! Bank Mandiri Launches Copra Beyond Borders for Overseas Transactions
192 12 October 2023 Fostering Financial Inclusion, Bank Mandiri Collaborates with Kwarnas Gerakan Pramuka
193 12 October 2023 Spurring MSME Growth, Bank Mandiri Steps on KUR Distribution Gas, Optimizing MSME Business Potential in the Region
194 16 October 2023 Expanding Services in the Education Sector, Bank Mandiri Strengthens Cooperation with the University of Indonesia
195 25 October 2023 Supporting Customers to Transition to Low Carbon Economy, Bank Mandiri Distributes Sustainability Linked Loan ke DSNG
196 27 October 2023 Expanding Market Access, Bank Mandiri Holds Sarinah MSME Bazaar 2023
197 28 October 2023 Launching BUMN School of Excellence, Ministry of SOEs Accelerates Competency and Professionalism of SOE People
198 28 October 2023 Through Livin' Market, Bank Mandiri Expands MSME Digital Payment Acceptance in Jayapura
199 28 October 2023 MSMEs Upgrade with Bank Mandiri Through Livin' Pasar Program
200 28 October 2023 Towards the Future, Bank Mandiri Digitizes MSME Payment System in Makassar
201 30 October 2023 Phenomenal! Bank Mandiri Records Total Assets in the Third Quarter of 2023 Reaching Rp2,007 Trillion, a New Record in Indonesia
202 31 October 2023 Deliver Indonesian Digital Talents, Bank Mandiri Again Holds My Digital Academy Batch 2
203 01 November 2023 Supporting Customers to Transition to Low Carbon Economy, Bank Mandiri Distributes Sustainability Linked Loan to DSNG
204 03 November 2023 Feel the Sensation of Indonesian Coffee, Bank Mandiri Holds Jacoweek 2023
205 13 November 2023 Going Digital! Bank Mandiri Launches Livin' Everyday Virtual Credit Card, Target Students at the Jazz Goes To Campus event at UI
206 14 November 2023 Bank Mandiri and PRIMA Network Hold Red and White MSMEs 2023: Digital Innovation for the Advancement of MSMEs
target 2,000 new MSMEs Go Digital
207 17 November 2023 Efficient Remittance, Bank Mandiri Strengthens Transaction Feature in Livin' by Mandiri
208 17 November 2023 Focusing on Meeting Customer Needs, Bank Mandiri Receives Marketing Company of the Year 2023 AMF Version Award
209 21 November 2023 Increasing Inclusivity, Bank Mandiri Distributes 10,000 Savings Accounts to People with Disabilities
210 22 November 2023 Supporting the Electric Vehicle Ecosystem in Indonesia, Bank Mandiri Synergizes with the Electric Mobility Ecosystem Association (AEML)
211 27 November 2023 Consistently Record Positive Performance, Bank Mandiri Optimistic Growth Will Continue Until the End of 2023
212 27 November 2023 Consistently Maintaining Transparency, Bank Mandiri Receives 1st Place in Go Public Financial Company Annual Report Award (ARA) 2022
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213 28 November 2023 Increasing Young People's Interest in the Digital Business World, Bank Mandiri Presents an Education Program with the Theme Financial
Technology with Venture Capital
214 28 November 2023 Boosting Tourism Industry, Bank Mandiri Strengthens Cooperation with Taman Safari Indonesia Group
215 30 November 2023 Fosters Sustainable Growth, Bank Mandiri Strengthens Collaboration with PT Pupuk Indonesia
216 30 November 2023 Bank Mandiri's TJSL Program, Spreading Benefits to the Community and MSMEs
217 01 December 2023 Bank Mandiri Becomes BI's Best Bank Partner in the Development of Foreign Exchange and Rupiah Money Markets
218 05 December 2023 Supporting the Sovereignty of the Republic of Indonesia, Bank Mandiri Finances the Construction of Two Navy Ships Worth Rp66 Billion
219 05 December 2023 Consistently Fosters Economic Growth, Bank Mandiri Becomes the Best Creditor/Investor Partner of the Ministry of SOEs
220 05 December 2023 Directorate General of Immigration Collaborates with Bank Mandiri to Develop Immigration Services via Livin' by Mandiri
Prepare Golden Visa Program for Foreigners Living in Indonesia
221 07 December 2023 Holding MSF 2023, Bank Mandiri Invites Businesses to Intensify Action for a Sustainable Economy
222 December 11 2023 Super Fast! Simplify Transactions, Bank Mandiri Presents Tap To Pay Feature on Livin'
223 December 13 2023 Innovative! Bank Mandiri Launches Livin' Paylater, Customer's Practical Transaction Solution
224 December 14 2023 Meeting Customer Needs During Nataru Holiday Season, Bank Mandiri Prepares Net Cash of Rp23.2 Trillion
225 December 15 2023 Super Fast! Simplify Transactions, Bank Mandiri Presents Tap To Pay Feature on Livin'
226 December 18 2023 Supporting the Securities Market, Bank Mandiri Receives Four Awards from the Ministry of Finance
227 December 19 2023 Promoting Non-Cash Transactions, Bank Mandiri Showcases Contactless Self Services
228 December 19 2023 Bank Mandiri Projects Indonesia's Economic Growth of 5.06% in 2024
229 December 21 2023 Bank Mandiri and OttoDigital Collaborate to Expand Access to Financing for MSMEs
230 December 27 2023 Accelerating Infrastructure Development, Bank Mandiri Distributes Loans to JMTM Suppliers/Subcontractors Rp100 Billion
231 December 29 2023 Strongly Boost the Economy! Bank Mandiri Achieves Top Position in Syndicated Loans
Bulletin
Bank Mandiri regularly published bulletin or newsletter every year. The following were newsletters that had been
published in 2023:
No Bulletin Number Month Theme
1 515 January Inspire with Real Work and Contribution
2 516 February Collaboration Supports Sustainability (Commitment to Accelerate Sustainability Growth with ESG
Principles)
3 517 March Togetherness and Happiness on Victory Day
4 518 April Moving Indonesia Forward
5 519 From Advanced Women, Resilient Indonesia
6 520 June Cybersecurity Synergy Together Realizing Safe and Convenient Financial Solutions
7 521 July Healthy Environment, Strong Productivity (Strengthening ESG Principles)
8 522 August Keep Going for Advanced Indonesia
9 523 September 3 Best Investments: Body, Mental, and Financial Health
10 524 October Into the Future
11 525 November Record Achievements: Breaking the Highest Asset Value
12 526 December Year-end Outlook with Performance and Joy
Transparency of Report Submissions
In 2023, the Corporate Secretary has disclosed information to the public through Mass Media, Company Website, Public
Expose, Electronic IDX Issuer Reporting Facilities, FSA Electronic Reporting System, as well as periodic and incidental
reports including Financial Services Authority (FSA), IDX, DIA, Ministry of Finance and the Ministry of SOE as follows:
Periodic Reports
No. Report Type Destination Report Period Number
1 Annual Report FSA, IDX, Ministry of Trade Annually 1
2 Sustainability Report FSA, IDX Annually 1
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CORPORATE SECRETARY
No. Report Type Destination Report Period Number
3 Consolidated Financial Statements of FSA, IDX, Ministry of Finance, Ministry of SOEs Quarterly 4
the Company and Subsidiaries
4 Financial Statements FSA, IDX, Bank Indonesia, Ministry of Finance, Ministry of SOEs, Annually 1
& Board of Trustees
5 Share Ownership Composition Report FSA, IDX Monthly 12
/ Shareholder Registration
6 Foreign Exchange Payables Report FSA, IDX Monthly 12
7 Annual Rating/Ranking Results Report FSA, IDX, & Board of Trustees Annually 1
8 Company Performance Report Ministry of SOEs Quarterly 4
9 Company Performance Report Ministry of SOEs Annually 1
Incidental Reports
No. Report Subject Date Destination Number
1 Disclosure of Information related to Certain Shareholders / Share January – December 2023 FSA & IDX 42
Ownership Report of Members of the Board of Directors and Board of
Commissioners
2 Report of Material Information or Facts Press Release Submission 31 January 2023, 18 April FSA & IDX 4
Presentation of Company Performance 2023, 31 July 2023, 31
October 2023
3 Report of Material Information or Fact of Stock Split February 2023 FSA & IDX 1
4 Disclosure on Shares Split Plan 3 February 2023 FSA & IDX 1
5 Notification of Annual GMS Plan February 2023 FSA, IDX, & KSEI 1
6 Submission of Advertising Evidence of Annual GMS Notification 3 February 2023 FSA, IDX, & KSEI 1
7 Annual GMS Invitations 20 February 2023 FSA, IDX, & KSEI 1
8 Submission of Advertising Evidence for Annual GMS Invitations 20 February 2023 FSA, IDX, & KSEI 1
9 Summary of Minutes of Annual GMS 16 March 2023 FSA, IDX, & KSEI 1
10 Disclosure on Information related to Cash Dividend Corporate Action 17 March 2023 FSA, IDX, & KSEI 1
11 Submission of Advertising Evidence from GMS Results 17 March 2023 FSA, IDX, & KSEI 1
12 Appointment of Public Accountant and/or Public Accounting Firm 24 March 2023 FSA 1
13 Disclosure of Information related to the Implementation of the Stock 29 March 2023 FSA & IDX 1
Split
14 Stock Theoretical Price Announcement 3 April 2023 FSA, Indonesian 1
Underwriter Clearing
(KPEI), KSEI, Indonesian
Capital Market Electronic
Library
15 Announcement of No Trading in the Company's Stock Cash Market 3 April 2023 FSA, Indonesian 1
Underwriter Clearing
(KPEI), KSEI, Indonesian
Capital Market Electronic
Library
16 Report of Material Information or Fact of Issuance of Debt Notes 6 April 2023 FSA & IDX 1
Denominated in USD
17 Audit Committee Changes 12 April 2023, 12 FSA & IDX 2
September 2023
18 Report on Material Information or Facts Submission of Fund Readiness 22 June 2023 FSA & IDX 1
Report for Payment of Bank Mandiri's Subordinated Medium Term
Notes I Year 2018
19 Explanation of Mass Media Reporting 22 June 2023 FSA & IDX 1
20 Report on Material Information or Fact on Repayment/Payment of 31 July 2023 FSA & IDX 1
Principal of Bank Mandiri's Subordinated Medium Term Notes I Year
2018
21 Report on Material Information or Facts on Fund Readiness for 30 August 2023 FSA & IDX 1
Payment of Bank Mandiri Shelf-Registration Bond I Phase II Year 2018
22 Report on Material Information or Facts on Fund Readiness for 5 September 2023 FSA & IDX 1
Payment of Bank Mandiri Shelf-Registration Bond I Phase I Year 2016
Series B
23 Report on the Use of Public Offering Proceeds 16 September 2023 FSA, IDX, & Board of 1
Trustees
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CORPORATE SECRETARY
No. Report Subject Date Destination Number
24 Report on Material Information or Facts on Repayment/Payment of 21 September 2023 FSA & IDX 1
the Principal of Bank Mandiri Shelf-Registration Bond I Phase II Year
2018
25 Report of Material Information or Fact of Repurchase or Payment of 2 October 2023 FSA & IDX 1
Debt Securities and/or SUKUK
26 Report of Material Information or Facts on Share Transfer at PT AXA 4 October 2023 FSA & IDX 1
Insurance Indonesia
27 Annual Public Expose Plan 10 November 2023 FSA & IDX 1
28 Annual Public Expose Material Submission 22 November 2023 FSA & IDX 1
29 Change of Corporate Secretary 28 November 2023, 1 FSA & IDX 2
December 2023
30 Submission of Annual Public Expose Results Report 30 November 2023 FSA & IDX 1
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
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INVESTOR RELATIONS
Investor Relations is one of the supporting organs between
the Company and investors, as well as potential investors,
shareholders, institutional brokers, investment managers and
analysts, which aim to increase the Company’s creditability
and to link a communication between the Company’s
management and investors. Investor Relations is responsible to
manage an open communication and information delivery
to assist investors in making investment decisions.
The Investor Relations Division proactively communicates presentations, road shows, press releases, newsletters or
with investors and analysts about the Company. The other reports, as well as participating in the domestic and
delivery of communication and information shall be in international investor forum or conference.
the form of meetings with investors and analysts, public
expose, presentations, road shows, press releases, The duties and responsibilities of Investor Relations include:
newsletters or other reports, as well as participating in the 1. Creating, developing and maintaining cooperative
domestic and international investor forum or conference. relationships with constituents of the Indonesian Capital
Market, including Fund Managers, buy-side & sell-
The Company appoints the Investor Relations to provide side Analysts, Stock Brokers, Investments Bankers, and
adequate access of information on the Company’s Rating Agencies.
performance for the investment community including 2. Provide accurate qualitative and quantitative
stakeholders. information to form a long-term valuation of Bank
Mandiri shares through various means including:
Investor Relations is one of the supporting organs between Quarterly Earnings Call, Investor Conference,
the Company and investors, as well as potential investors, Teleconference, Web-Casts, IR Website, Broker
shareholders, institutional brokers, investment managers Sponsorship, Road Show & Non- Deal Road Show both
and analysts, which aim to increase the Company’s Local and International.
creditability and to link a communication between the 3. Representing the Company’s management in
Company’s management and investors. meetings with analysts and investors either one-on-
one or public presentation sessions to communicate
Investor Relations is responsible to manage an open opinions, attitudes and reactions to company issues
communication and information delivery to assist and provide strategic feedback for the Company’s
investors in making investment decisions. The Investor management.
Relations Division proactively communicates with 4. Observe the sales patterns and share ownership of
investors and analysts about the Company. The delivery the Company, including managing and developing
of communication and information shall be in the form an investor database and contact reports.
of meetings with investors and analysts, public expose,
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
INVESTOR RELATIONS
5. Maintain openness, accuracy and timeliness of the disclosure of relevant information to capital market players.
The contacts for Bank Mandiri Investor Relations are as follows:
Investor Relations Group
Menara Mandiri II Lt. 26,
Jl. Jend. Sudirman Kav.54-55 Jakarta 12190 Indonesia
Tel: 021 3002 3000 ext. 7125207
Email: ir@bankmandiri.co.id
Website: https://www.bankmandiri.co.id/web/ir
Profil Group Head Investor Relations
Educational Background
Bachelor in Economics from Atma Jaya University.
Professional Background
• Group Head of Investor Relations at Bank Mandiri (2021-present)
• Senior Vice President at CGS CIMB Securities (2019-2021)
• Vice President at Credit Suisse Securities (2014-2019)
• Equity Research Analyst at Bahana Sekuritas (2013-2014)
• Research Asisstant at United Nation Development Program (2012-2013)
Laurensius Teiseran
Group Head Investor Relations
Age: 36 Years old
Citizenship: Indonesian
Domicile: Jakarta
Investor Relations Activities in 2023
To clearly communicate the Company’s strategy and business activities to stakeholders, the Investor Relations actively
disseminates relevant and timely information to the investment community so that investors can comprehend the
Company’s strategy development, performance and key business activities. Transparent and balanced information
dissemination is one of the Company’s information disclosure principles.
Investor Relations actively communicates with investors and shareholders, organizes road shows and investor meetings
locally and internationally. Investor Relations routinely disseminates information through press releases, presentations,
public exposes, and meetings with analysts and investors on a regular basis.
The following were Investor Relations activities during 2023:
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GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
INVESTOR RELATIONS
Investor Relations Activities
No. Types of Activities Total Description Location
1 Investor Conference 18 times Conferences related to the Company's performance Jakarta, Singapura, Kuala Lumpur,
updates Taipei, Hong Kong, Dubai, Australia,
United Kingdom, United States of
America
2 Virtual Investor Conference 6 times Virtual conference related to the Company's Jakarta
performance updates
3 Non-Deal Roadshow 8 times Meeting at the Shareholders' office location for the Singapura, Kuala Lumpur, Hong
Company's performance updates Kong, Japan, United States of
America, United Kingdom, Europe
4 Virtual Non-Deal Roadshow 0 times Virtual meeting with Shareholders for the Company's Jakarta
performance updates
5 Adhoc Investor Meeting ±200 times The Company's performance updates Jakarta
6 Quarterly Earnings Call/ 4 times Presentation of quarterly financial performance reports Jakarta
Analyst Meeting
7 Review Meeting with Credit 4 times The Company's meeting with Credit Rating Agencies Jakarta
Rating Agencies (CRA) to update Bank Mandiri's rating every year
Training Investor Relations 2023
No. Types of Training and Competency Development / Training Materials Time and Location Organizers
1 Co Creating Future Mandirian 2023: Business Leaders Who Always Deliver Mandiri University / Classroom 29 August 2023
and Ahead
2 Workshop SPC Group Tahun 2023 Mandiri University / Hybrid Classroom 28 February 2023
3 Webinar Road to Mandiri Investment Forum 2023 Mandiri University / Virtual Classroom 10 January 2023
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
INTERNAL AUDIT
The Internal Audit has the main function and responsibility to ensure
and assist the Company’s management on the implementation
of corporate governance, the effectiveness of risk management
process and internal control to ensure the optimal implementation
of the governance practices in the Company and its Business Units.
Internal Audit has unlimited, free and unrestricted access Head of Internal Audit is appointed and terminated by
to all records, physical property and the Company’s the President Director upon the approval of the Board
employees that are relevant to the assignment and of Commissioners and reported to the Financial Service
are responsible for maintaining the confidentiality and Authority (OJK).
existence of such records and information.
Holding a role as the Third line of defense, Bank Mandiri’s
Internal Audit carries out its duties and responsibilities Internal Audit ensures that Internal control in each line
independently and objectively led by the Head of Internal of defense is getting stronger and more mature. To that
Audit who directly reports to the President Director and end, Internal Audit continues to innovate in the use of
Board of Commissioners through the Audit Committee. audit methodologies and tools hence audits are more
effective and efficient.
Profile of Head of Internal Audit
Education Background
Bachelor of Agriculture from University of Gadjah Mada.
Basis of Appointment
Serves as Senior Executive Vice President/SEVP Internal Audit since 2021
based on Directors Decree No. KEP.DIR/045/2021 dated 23 August 2021.
Professional Background
• Senior Executive Vice President Internal Audit (2021 - present)
• Senior Executive Vice President Wholesale Risk (2020-2021)
• Corporate Risk Group Head (2018-2020)
• Category B Executive Credit Officer (2017-2018)
Danis Subyantoro
Senior Executive Vice President/
SEVP Internal Audit
Age: 56 Years old
Citizenship: Indonesian
Domicile: Jakarta
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INTERNAL AUDIT
Organizational Structure of Internal Audit
Internal Audit
Wholesale & Corporate
IT Audit Retail Audit Senior Investigator
Center Audit
Audit IT Infrastructure &
Audit Wholesale Banking Audit Retail Banking Quality Assurance Investor 1
Network
Audit Treasury & Audit IT Security & Digital
Audit Distribution Investor 2
Capital Market Analysis
Audit IT Security &
Audit Finance & Strategy Audit Transaction Banking
Governance
Audit Risk Compiliance &
Audit IT Operations Audit Operations
Human Capital
Audit Development
Development Data Analytic MS Reporting Counterpart Operation
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
INTERNAL AUDIT
Position of the Internal Audit in the 6. Providing consultation and assurance related
Organizational Structure to strategic poin during planning or during the
At Bank Mandiri, Internal Audit is directly responsible to implementation of operational activities.
the President Director and can communicate directly with 7. Maintaining the confidentiality of information during
the Board of Directors, the Board of Commissioners and the serves in accordance with the prevailing laws
the Audit Commitee. Since 1 November 2017, Internal and regulations.
Audit operates 4 (four) Units which works are adapted to
Bank Mandiri’s business strategy, namely the Wholesale Internal Audit Authority
& Corporate Centre Audit Group, Retail Audit Group, IT The authorities of Internal Audit are, among others:
Audit Group and Senior Investigator. In addition, Internal 1. Conducting internal audit activities of all working units
Audit also has 1 (one) Department, the Quality Assurance in the Bank’s organization, subsidiaries and affiliates in
Department, which is directly responsible to the Senior accordance with the prevailing governance.
Executive Vice President/Chief Audit Executive. 2. Communicating directly with the Board of Directors,
Board of Commissioners, and the Audit Committee,
Parties in Charge of the Appointment and as well as Integrated Governance Committee.
Dismissal of the Head of Internal Audit 3. Communicating and coordinating with external parties
The Chief Audit Executive is appointed and dismissed and including regulators and external auditors.
is directly responsible to the President Director with the 4. Organizing the meetings periodically and incidental
approval of the Board of Commissioners by considering with the President Director, Board of Commissioners,
the Audit Committee recommendations and subsequently and Audit committee.
reported to the OJK. The appointment has been reported 5. Access all information, records, employees, and
to the OJK through a letter dated 2 September 2021. including but not limited to accounts and resources
and other matters deemed necessary in connection
Internal Audit Charter with their tasks and functions.
Internal Audit has a Charter ratified by the President 6. Investigating cases/issues in every aspect and
Director and President Commissioner, which was last element of activities that indicate fraud and violations
updated on 15 February 2022. The Internal Audit Charter of the code of conduct in the organization of the
provides guidance regarding the purpose, position, Bank, Subsidiaries and affiliates in accordance with
authority, responsibilities and scope of internal Audit applicable governance.
works. The position, authority and responsibilities expressed 7. Participating in the strategic meeting without voting
formally in the Internal Audit Charter are in accordance rights.
with the POJK No. 1/POJK.03/2019 on Implementation of
Internal Audit function in the Commercial Banks. Internal Audit Personnel Composition
In carrying out its duties, the Bank’s Internal Audit is
supported by competent and qualified resources. The
Internal Audit Duties and Responsibilities following is Internal Audit personnel composition
In carrying out its functions, the duties and responsibilities
of Internal Audit are as follows:
1. Act as a System Supervisor for Investigation activities, Position Total Personnel
including for Investigations carried out by work units SEVP/ Chief Audit Executive 1
outside the Internal Audit. Chief Auditor 3
2. Assisting the duties of the President Director and the Senior Investigator Head 1
Board of Commissioners in conducting oversight
Audit Manager 11
by outlining operationally both in the planning,
Investigator Head 2
implementation, and monitoring audit results.
3. Inspecting and evaluating the efficiency and Department Head 3
effectiveness in finance, accounting, commercial, Specialist Investigator 3
operations, human resources, information technology Specialist 4
and other activities through audit. Lead Auditor 28
4. Identifying any possibilities for improving and enhancing
the efficiency of the use of resources and funds.
5. Providing suggestions for improvement and objective
information about the activities examined at all levels
of management.
734 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
INTERNAL AUDIT
Position Total Personnel Certifications Total Personnel
Team Leader 3 Certified Information System Auditor 8
Section Head 1 Certified Financial Services Auditor 0
Investigator 5 Certified in Risk Management Assurance 1
Senior Auditor 26 Certified Information Security Manager 1
Auditor 30 Certified in the Governance of Enterprise IT 1
Junior Investigator 2 Control Objectives for Information and 2
Related Technology
Officer 6
Information Technology Infrastructure Library 4
Supporting 13
Certified Information Systems Security 1
Professional
Internal Audit Professional Certification
Internal Audit strives to provide an ongoing education National Profession Certification in 2023
for all personnel to meet adequate qualifications and
competencies. Education provided in the form of Certifications Total Personnel
professional education that is certified both national and EnCase Certified Examiner 1
international, the attachment and training programs in Cisco Certified Network Associate 1
the country and overseas. The following were professional Certified Master of Handwriting Analyst 1
certifications attained by the Internal Audit personnel in
Certified Anti-Fraud Manager 3
2023.
Certified Handwriting Analyst 2
National Profession Certification in 2023 Certified Risk Governance Professional 0
Certifications Total Personnel Certified Forensic Auditor 10
Qualified Internal Auditor – Basics 3 Computer Hacking Forensic Investigator 8
Qualified Internal Auditor - Advance 1 Certification in Audit Committee Practices 0
Qualified Internal Auditor - Managerial 5
Bank Internal Audit - Auditor 26
Participation in the Internal Audit
Bank Internal Audit - Supervisor 30
Profession Association
Bank Internal Audit - Manager 2
General Banking 6 To broaden the professional insight and competence of
internal auditors, Internal Audit has participated in the
National Profession Certification in 2023 profession Association of Internal Audit, among others:
Certifications Total Personnel
Chartered Accountant 3 Activity/Organization Position Period
Certified Legal Auditor 1 Banking Internal One Audit Manager (AM) 2020-2023
Auditor Association of Internal Audit as Deputy
Certification In Audit Committee Practices 0 (IAIB) Secretary General.
Certified Internal Audit Executive 2 Banking Internal One Chief Audit Executive 2023-2026
Auditor Association (CAE) of Internal Audit as the
Risk Management Level I Certification 103
(IAIB) Supervisor Board.
Risk Management Level II Certification 47
Risk Management Level III Certification 18 In 2023, several institutions conducted benchmarking
Risk Management Level IV Certification 4 with Bank Mandiri’s Internal Audit. Those institutions were:
Benchmarking
No. Institutions Focus Discussions
National Profession Certification in 2023 Date
Certifications Total Personnel 1 January, 10th Direktorat Jendral Internal Supervision
2023 Perbendaharaan Functions and Duties and
Certified Internal Auditor 0 CACM
Certified Fraud Examiner 8
Certified Bank Auditor 1
ANNUAL REPORT 2023 735
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
INTERNAL AUDIT
Benchmarking
No.
Date
Institutions Focus Discussions Internal Audit Capacity Building
2 February, 14th PT Perusahaan Investigation
2023 Listrik Negara The Internal Audit competency development is presented
(Persero) in the Profile Chapter of this Annual Report.
3 May, 16th 2023 PT Bank Syariah Organization and IT Audit
Indonesia Tbk roles
Information System of Internal Audit
4 September, 6th PT Jasa Raharja IA as Strategic Business
2023 Partner, CACM, and
Investigation To improve the effectiveness of audit implementation
and provide a full picture to the Management regarding
the audits, the audit activities consisting of planning,
Auditor Code of Ethics implementation, reporting and monitoring stages
are carried out using an application called the Audit
The Internal Auditors of Bank Mandiri are required to be Management Information System (SIMANIS) which
professional and obey the established code of ethics. is carried out internally as a system of recording and
The Bank Mandiri Internal Auditor’s code of ethics are monitoring the results of audits and investigations. The
as follows: SIMANIS application had been applied since 21 February
2020 and, is constantly developed to improve from
1. Integrity previous versions.
Internal Auditors have integrity by building trust which
is the basis for making reliable judgments. Audit Methods
2. Objectivity Internal Audit applies a risk-based audit (RBA) methodology
The Internal Auditor shows high objectivity in for internal audit activities by focusing on high-risk areas.
accordance with professional standards in collecting, The application of this methodology is in accordance with
evaluating and communicating information about the needs of the Company, regulatory and best practices.
the activities or processes being audited. In addition,
the Internal Auditor conducts balanced judgments The application of a risk-based audit (RBA) methodology
by paying attention to all relevant conditions and requires good cooperation between Internal Audit and
not influenced by personal or other people’s interests. the Operational Risk Management Unit and the Client.
3. Confidentiality The following is the grand design of risk-based audit
The Internal Auditor respects the value and ownership application at Bank Mandiri:
of the obtained information and does not disclose the
information without authorization unless there is a legal
or professional obligation to disclose the information.
4. Competency
The Internal Auditor uses knowledge, skills and
experience required to carry out the audit duties.
Internal audit activities must be carried out with
professional skills and expertise that is having the
knowledge, skills and other competencies needed
to perform their responsibilities.
736 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
INTERNAL AUDIT
1 Strategy
2 Objectives 3 Processes 4 Risk
5 Control
Indentify processes
Indentify business Indentify Risk associated Indentify controls to
Indentify business strategy supporting business
objectives with the processes provide assurance on risk
strategy & objectives
16 Assesment 6 Risk Appetite
Re-assess appropriateness of Establish risk appetite and
auditees’s risk proprotosation tolerance
Step 1 - 3 Implemented by Business Units / Risk Owner
15 ARS 7 Classification
Step 4 - 9 Owners are facilitated by the SOR unit by using
policies, methodologies, and tools from the Risk
Determine Audit Rating Management Unit Determine risk classification
Score for the individuals’ risks
Step 10 - 16 Implemented by Internal Audit
14 Fieldwork 8 Risk Response
Execute audit and agree Determine risk response
findings with auditees mitigation measures
13 Scope
12 Audit Plan 11 Approach 10 Evaluation 9 Risk Priorisation
Agree the scope with Development of internal Agree risk maturity and audit Evalution of risk assestment
Prioritise areas for audit
auditees audit plan approach with auditees by auditees
Internal Audit Work Programs
In 2023, the Internal Audit has prepared audit plans with 41 (forty-one) subjects of assignments consisting of Thematic
Audits, General Audits, Audit Mandatory, Audit of Subsidiaries and Consulting. These assignments are carried out by
three work units in Internal Audit, namely the Wholesale & Corporate Center Audit Group Unit, Retail Audit Group, and
Information & Technology Audit Group. The details of the assignment subjects are presented in the following chart.
3%
5%
7%
Thematic Audit
General Audit
Mandatory Audit
41 56%
Subsidiary Audit
29% Assignments
Consulting
ANNUAL REPORT 2023 737
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
INTERNAL AUDIT
Audit Activities in 2023
The dynamic development of the internal audit methodology encouraged the Company’s Internal Audit unit to
be more responsive and proactive. With this change, the audit plan which was originally static had become more
dynamics, adapting to the conditions and needs of the Company. In 2023, audit activities were carried out based on
the previously prepared audit plan hence the audit results will be followed up and used as material to make continuous
improvements in the Company.
Findings and Follow Up on Internal Audit Results
Year Outstanding Closed Total
2016 0 628 628
2017 0 627 627
2018 0 547 547
2019 0 470 470
2020 0 357 357
2021 0 660 660
2022 0 761 761
2023 528*) 468 996
Note:
*) 528 DMTL in the ”Settlement Process”, with completion commitment starting 31 January 2024.
Standard Implementation of Bank Internal Audit Function
The Financial Services Authority (OJK) published POJK No. 1/POJK.03/2019 on the implementation of Internal Audit
function of Commercial Banks, effective as of 29 January 2019 in lieu of the standard implementation of the internal
Bank Audit function (SPFAIB) that has been used. Following up on the issuance of the POJK, Internal Audit has adopted
the regulation on the internal rules, namely the Internal Audit Charter, Bank Mandiri Internal Control Policy (KICN),
Internal Audit Guidelines Standards (SPIA) and Internal Audit Technical Guidelines (PTIA). ). The changes to the Internal
Control Policy were approved by the President Director and the Board of Commissioners in November 2023. The latest
changes to other internal regulations were approved by Bank Mandiri Management (in this case Directors and Group
Heads) in 2023.
OJK Regulation No. 38/POJK.03/2016 and OJK Circular No. 21/SEOJK. 03/2017
In conducting Audit, in particular IT Audit, the Bank is also subject to the provisions set out in the POJK No. 11/POJK.03/2022
on the Implementation of Information Technology by Commercial Banks, and SEOJK No. 21/SEOJK.03/2017 on Risk
Management Application in the use of Information Technology by Commercial Banks, which aims at improving IT Audit
work process in Bank Mandiri.
The International Standards for the Professional Practice of Internal Auditing
In addition to regulatory, the implementation of Internal Audit of Bank Mandiri adjusts to the International Standards for
the Professional Practice of Internal Auditing (ISPPIA) stipulated by the Institute of Internal Auditors (IIA).
738 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
PUBLIC ACCOUNTANT
PUBLIC ACCOUNTANT
The External Audit function is implemented through the
implementation of Audit of the Company’s Financial Statements
by a Public Accountant Firm, to ensure that the financial information
referred to is prepared and presented in a quality manner, form
and express an opinion on the fairness of the Company’s Financial
Statements and internal control review, including re-examining on
matters that have been examined by Internal Audit and observing
procedures performed by Internal Audit.
Pursuant to POJK No. 37/POJK.03/2019 on Transparency regulations.
and Publication of Bank Reports and SEOJK No. 9/ 2. Based on the evaluation process of technical
SEOJK.03/2020 on Transparency and Publication of and financial aspects on the proposals submitted
Conventional Commercial Banks Reports, audits of the by the Public Accountant Firm participants of the
Company’s Financial Statements for the 2023 fiscal year procurement, the Board of Directors submitted the
have been conducted by independent, competent, procurement results to the Board of Commissioners
professional and objective public accountants according through the Audit Committee.
to the Public Accountants Professional Standards, as well 3. The Audit Committee submitted recommendations on
as work agreements and the set audit scopes. the results of the Public Accountant Firm procurement
to the Board of Commissioners, as the basis for
Appointment of Public Accountant submitting the proposal for the appointment of Public
Pursuant to the resolution of the Annual GMS dated Accountant Firm at the Annual GMS on 14 March 2023.
14 March 2023, the Meeting has appointed Public 4. Appointment of KAP through Annual GMS on 14 March
Accountant Firm Tanudiredja, Wibisana, Rintis & Rekan 2023.
(member firm of the PwC global network) as Public 5. Bank Mandiri submits the results of the AGMS on 14
Accountant Firm and Lucy Luciana Suhenda as Public March 2023 on the appointment of Public Accountant
Accountant who will audit the Company’s Consolidated Firm to the Participants in the Procurement.
Financial Statements and Financial Statements of the
Company’s Micro and Small Business Funding Program Bank Mandiri applies the principles of Professional Ethics
(PUMK) for Fiscal Year 2023. The 2023 financial year is the in carrying out the determination of External Auditors,
third audit period for KAP Tanudiredja, Wibisana, Rintis which are:
& Rekan. 1. Professional responsibility
2. Public interests
The following are chronological process to determine the 3. Integrity
Public Accountant Firm the 2023 Fiscal Year: 4. Objectivity
1. The Procurement Team for Public Accountant Firm 5. Professional competence and prudence
Financial Statements for Fiscal Year 2023 as determined 6. Confidentiality
by the Board of Directors, conducted procurement 7. Professional behaviour
based on POJK No. 9 of 2023 on the Use of Public 8. Technical standard.
Accountant Services and Public Accountant Firms
in Financial Service Activities and other related
ANNUAL REPORT 2023 739
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
PUBLIC ACCOUNTANT
Public Accountant Firm, Accountant Name and Audit Fees and Other Services
Total fees for audit work and other services provided by Public Accountant Firm Tanudiredja, Wibisana, Rintis & Rekan
(member firm of the PwC global network) as Public Accountant Firm and Lucy Luciana Suhenda as Public Accountant
for 2023 fiscal year amounted to Rp33,514,444,813 (including OPE and VAT).
1. Audit and other services fees for the 2023 financial year amounting to Rp16,380,000,000 (including OPE and VAT)
processed in one procurement and the same engagement letter.
2. Other Public Accountant Service Fee for Agreed Upon Procedure (AUP) on Information Package and Corporate Structure of
PT Bank Mandiri (Persero) Tbk as of 31 December 2022 is Rp499,000,000 (including OPE and VAT), which was processed
in separate procurement and engagement letter.
3. Other KAP service fees related to Bank Mandiri Corporate Action in 2023 amounting to Rp16,635,444,813 (including
OPE and VAT).
The details of the Audit and other services fees for the 2023 financial year were as follows:
Fees for Audit and Other Services
Fee
No. Types of Services
(Including OPE & VAT)
A. Audit and Other Services for the 2023 financial year
Bank Mandiri Consolidated Financial Statement Audit Services
Audit of the Consolidated Financial Statements in accordance with SAK (Financial Accounting Standards) in
1. Rp13,969,357,500
Indonesia and SPAP (Public Accountants Professional Standards).
2. Review of Bank Publication Reports. Rp56,887,500
3. Summary of Management Comments, Suggestions and Responses (Management Letter). Rp113,164,500
4. Audit of the Financial Statements of PT Bank Mandiri (Persero) Tbk Dili Branch, Timor Leste. Rp449,827,500
Audit of the Bank's Compliance with Laws and Regulations and Internal Control based on Audit Standards set by
5. Rp169,663,500
IAPI (Indonesian Public Accountants Association) and SPKN (State Financial Audit Standards) BPK-RI.
6. Audit on Trust Activities as part of the general audit object for the Bank in accordance with the OJK Regulation. Rp96,126,000
Partnerships and Community Development Program Financial Report Audit
The audit of PUMK Financial Statements was in accordance with SAK ETAP (Entities without Public Accountability) in Rp98,179,500
Indonesia, the provisions of the Ministry of BUMN and the PUMK Program Accounting Guidelines.
Other Services
1. Assurans for the Bank's Performance Evaluation Report. Rp162,948,000
2. AUP (Agreed Upon Procedures) on Bank Reporting System to BI. Rp131,535,000
AUP (Agreed Upon Procedures) on policies and control procedures implemented by the Bank in providing custodian
3. Rp128,316,000
services in accordance with OJK.
4. AUP (Agreed Upon Procedures) on Key Performance Indicators (KPI) for Collegial and Individual Directors. Rp504,495,000
5. AUP (Agreed Upon Procedures) on Information Package and Bank Corporation Structure. Rp499,500,000
Sub Total Rp16,380,000,000
B. Agreed Upon Procedure (AUP) on Information Package and Corporate Structure of
PT Bank Mandiri (Persero) Tbk as of 31 December 2022
Sub Total Rp 499,000,000
C. Other services related to Corporate Action of PT Bank Mandiri (Persero) Tbk in 2023
1. Issuance of Comfort Letter and Reissue of Consolidated Financial Statements of PT Bank Mandiri (Persero) Tbk and
Rp 6,250,000,000
Subsidiaries as of 31 December 2022 and 2021, related to Bank Mandiri’s USD Global Bond Issuance Year 2023
2. Issuance of Comfort Letter and Reissue of Consolidated Financial Statements of PT Bank Mandiri (Persero) Tbk and
Rp3,750,000,000
Subsidiaries as of 31 December 2022 and 2021, related to Bank Mandiri’s Green Bond Issuance Year 2023
3. Limited Review of the Consolidated Financial Statements of PT Bank Mandiri (Persero) Tbk and Subsidiaries for the
Rp 6,635,444,813
Eight Months Ended 31 August 2023
Sub Total Rp16,635,444,813
Total Rp33,514,444,813
740 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
PUBLIC ACCOUNTANT
The following is the chronology of the Public Accountant and Public Accountant Firm assignments that have audited
the Financial Statements of Bank Mandiri for the last 9 (nine) years:
Name of Public Periods Fees*)
Periods of Public
Year Public Accountant Firms Accountant/ of Public (In Rp
Accountant Firm
Signing Partner Accountant thousand)
2022 Tanudiredja, Wibisana, Rintis & Rekan (member firm of 3rd Period Lucy Luciana Suhenda 3rd Period 16,380,000
the PwC global network)
2022 Tanudiredja, Wibisana, Rintis & Rekan (member firm of 2nd Period Lucy Luciana Suhenda 2nd Period 15,943,636
the PwC global network)
2021 Tanudiredja, Wibisana, Rintis & Rekan (member firm of 1st Period Lucy Luciana Suhenda 1st Period 14,700,000
the PwC global network)
2020 Purwantono, Sungkoro & Surja (EY) 6th Period Benyanto Suherman 3rd Period 13,232,827
2019 Purwantono, Sungkoro & Surja (EY) 5th Period Benyanto Suherman 2nd Period 12,607,100
2018 Purwantono, Sungkoro & Surja (EY) 4th Period Benyanto Suherman 1st Period 11,990,000
2017 Purwantono, Sungkoro & Surja (EY) 3rd Period Danil Setiadi Handaja 3rd Period 10,000,000
2016 Purwantono, Sungkoro & Surja (EY) 2nd Period Danil Setiadi Handaja 2nd Period 7,850,000
2015 Purwantono, Sungkoro & Surja (EY) 1st Period Danil Setiadi Handaja 1st Period 7,330,000
Notes: *) Fee including OPE & VAT Details of Fees are presented on the Fees of Audit Services and Other Services’ Table
Auditor Fee Information
In connection with our audit of the consolidated financial statements for the year ended 31 December 2023, the following
fees were paid or are payable to PwC Indonesia and other PwC Firms located outside of Indonesia:
Amount
Nature of Fees were paid or are payable to PwC
(in Rp before VAT)
Audit of the financial statements 33,282,204,104
• Audit of the consolidated financial statements of PT Bank Mandiri (Persero) Tbk for the year ended
31 December 2023
• Audit of the financial statements for the year ended 31 December 2023 PT Bank Syariah Indonesia Tbk,
PT AXA Mandiri Financial Services, PT Mandiri Capital Indonesia, PT Bank Mandiri Taspen, PT Mandiri Sekuritas,
Bank Mandiri Hong Kong branch, Bank Mandiri Shanghai branch, dan Bank Mandiri Singapore branch
(Subsidiaries and branch offices of PT Bank Mandiri (Persero) Tbk)
• Audit of the financial statements for the six-month period ended 30 June 2023 PT Bank Syariah Indonesia Tbk
(Subsidiary of PT Bank Mandiri (Persero) Tbk)
Audit of special purposes financial statements, review financial statements and non-audit services 35,927,890,639
• Review financial statements services provided to PT Bank Mandiri (Persero) Tbk and its controlled entities
(PT Bank Syariah Indonesia Tbk, PT AXA Mandiri Financial Services, PT Mandiri Capital Indonesia), that are
included within the consolidated financial statements for the eight-month period ended 31 August 2023
• Audit of special purpose financial statements, limited assurance and non-audit services provided to
PT Bank Mandiri (Persero) Tbk and its controlled entities that are included within the consolidated financial
statements for the year ended 31 December 2023
*Note: Fee were paid or are payable to PwC from the services provided to Bank Mandiri Hong Kong branch and Bank Mandiri Shanghai branch, were before value
added taxes.
ANNUAL REPORT 2023 741
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
PUBLIC ACCOUNTANT
Audit Opinion
Opinions on the results of the 2015-2023 Financial Year Financial Statements are as follows:
Year Opinion of Financial Statements
2023 The Consolidated Financial Statements present fairly without modification (previously unqualified) in accordance with Indonesian
Financial Accounting Standards.
2022 The Consolidated Financial Statements present fairly without modification (previously unqualified) in accordance with Indonesian
Financial Accounting Standards.
2021 The Consolidated Financial Statements present fairly without modification (previously unqualified) in accordance with Indonesian
Financial Accounting Standards.
2020 The Consolidated Financial Statements present fairly without modification (previously unqualified) in accordance with Indonesian
Financial Accounting Standards.
2019 The Consolidated Financial Statements present fairly without modification (previously unqualified) in accordance with Indonesian
Financial Accounting Standards.
2018 The Consolidated Financial Statements present fairly without modification (previously unqualified) in accordance with Indonesian
Financial Accounting Standards.
2017 The Consolidated Financial Statements present fairly without modification (previously unqualified) in accordance with Indonesian
Financial Accounting Standards.
2016 The Consolidated Financial Statements present fairly without modification (previously unqualified) in accordance with Indonesian
Financial Accounting Standards.
2015 The Consolidated Financial Statements present fairly without modification (previously unqualified) in accordance with Indonesian
Financial Accounting Standards.
Relationship Among Banks, Public Accountants, and Regulators
In conducting the audit, other than fulfilling the applicable legal provisions, Bank Mandiri strives to improve communication
with Public Accountants. The Audit Committee and Internal Audit continue to supervise the audit by Public Accountants.
The assigned Public Accountants communicate the audit plan of Bank Mandiri financial statements to the Audit
Committee and submits the audit plan, audit methodology and audit samples that will be used by the Internal Audit.
During the audit, periodic discussions of audit progress and audit findings, as well as other matters considered important
by the parties are conducted periodically, including findings related to internal control.
Periodically, the Audit Committee will monitor the performance of Public Accountants through Audit Committee
meetings participated by manajemrelated Directors. The meeting also discussed the follow-up of audit findings by Public
Accountant Firm. Through this coordination, comprehensive and optimal audit results are expected to be achieved.
742 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
INTERNAL CONTROL SYSTEM
Internal control system serves to manage and control the
risks properly so as to create sound and safe operations.
This component covers policies and procedures across all
operational functions that aim to protect the Bank’s assets. The
implementation of internal control is designed to achieve an
accurate and reliable financial information, the effectiveness
and efficiency in operation, as well as the compliance with
the applicable laws and regulations.
The Internal Control System (SPI) is a control mechanism 1. Compliance Objectives
established by the Board of Directors with the approval To ensure that all business activities of the Bank have
of the Board of Commissioners on an ongoing basis with been carried out in accordance with the prevailing
the aim of maintaining and securing the Bank’s assets, laws and regulations, both the provisions issued by the
ensuring the availability of accurate, comprehensive, Government, the Banking Supervisory Authority, the
efficient, and timely reports, improving compliance Capital Market Authority as well as the Bank’s internal
with regulation, legislation, and internal policies and policies, provisions, and procedures.
provisions, reducing financial impacts/losses, irregularities
including breach/fraud, and violations of the prudential 2. Purpose of Information
aspects, improving organizational effectiveness and cost To provide accurate, complete, timely and relevant
efficiency, and improving risk culture effectiveness in the information needed in making appropriate and
organization comprehensively. The implementation of SPI accountable decisions, including financial and non-
in the Company refers to the Internal Control Policy (KICN). financial reporting needed by internal and external
parties of the Bank.
As a process carried out by all levels of the Bank, SPI is applied
in determining strategies throughout the organization and 3. Operational Objectives
is designed to be able to identify the possibility of an event To increase effectiveness and efficiency in using assets
that can affect the company, manage risks to remain within and other resources and protect the Bank from the
the tolerance limit (risk appetite), to provide adequate risk of losses including those caused by fraud events.
confidence in achieving the Bank objectives.
4. Risk Culture Objectives
Control Objectives To identify weaknesses and assess deviations early
and reassess the reasonableness of existing policies
The objectives of effective SPI implementation are and procedures within the Bank on an ongoing basis.
grouped into 4 (four) main objectives as follows:
ANNUAL REPORT 2023 743
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
INTERNAL CONTROL SYSTEM
Management Oversight and Control Culture 10. The entire process of recruitment, development and
career path is carried out taking into account the
The control environment shows the overall commitment, competence of employees.
behaviour, concern and measures taken by the Board 11. Management assigns and places employees based
of Directors and Board of Commissioners of Bank on job exposure, level of knowledge, ability, mastery of
Mandiri in carrying out operational activities. The Board technical competence and application of behaviour
of Commissioners is responsible for ensuring that the and results of employee performance assessment.
Board of Directors has monitored the effectiveness of SPI 12. The Board of Directors establishes a corporate culture
implementation. The Board of Commissioners plays an that reflects the values underlying the conduct of the
active role in ensuring improvements to the Company’s entire Bank’s levels.
issues that can reduce the effectiveness of SPI. 13. All levels of the Bank are required to have integrity
and uphold ethical values.
The Board of Directors is responsible for establishing internal 14. Management becomes a role model, always increases
control policies and strategies and procedures. The Board the engagement level of all employees and has a
of Directors is also responsible for monitoring the adequacy high personal commitment to the development of
and effectiveness of the SPI. The Board of Commissioners a sound Bank.
and Board of Directors are responsible for improving work 15. Management is obliged to improve an effective risk
ethics and high integrity and creating an organizational culture and ensure that it is inherent at every level of
culture that emphasizes all employees the importance of the organization.
applicable internal control at Bank Mandiri.
For the oversight of the Board of Directors and control
Supervision by management is carried out through the culture, the Bank sets strategies & objectives as
establishment of a control culture through the stipulation requirements for an effective event identification, risk
of policies and practices of human resources, as follows: assessment and risk response process, consisting of:
1. Strategic Objectives, the high-level targets and in line
1. Bank has written policies and procedures regarding with the Bank’s vision and mission.
human resources, including recruitment, career path, 2. Operational Objectives, the derivative goals and
payroll and remuneration system, as well as employee strategic objectives at the operational level (activities,
coaching and development. work units and others).
2. The Bank evaluates the performance, competence
and application of cultural values by employees on The Bank has standard procedures for targets setting in
a regular basis, the results of which become the basis accordance with the vision, mission and risk appetite.
for employee assignment and placement.
3. The Bank has an adequate organizational structure Risk Recognition and Assessment
and reflects the field of duties and responsibilities
established in accordance with applicable regulations. The Board of Directors identifies events that could
4. The Bank has a written policy regarding the provisions potentially affect the Bank’s ability to implement strategies
and procedures for changing the organizational and achieve targets effectively. The identification is carried
structure. out on events that are expected to have a negative
5. The management of the Bank is carried out by referring impact (risk) that require the Bank’s assessment and
to the principles of Good Corporate Governance. response. Identification is also carried out on events
6. The Bank’s decision-making is determined in the Board that are expected to have a positive impact which is
of Directors meeting. an opportunity for the Board of Directors in developing
7. The decision-making process is carried out in a bottom- strategies to achieve the Bank’s goals.
up and top-down manner.
8. The Bank establishes policies aimed at preventing In identifying potential events, the Board of Directors
opportunities to commit irregularities or violations of considers all aspects of the organization.
the precautionary principle.
9. The Bank applies the principle of transparency
hence employees can communicate to the relevant
management about any issues that occur in the Bank’s
operational activities.
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INTERNAL CONTROL SYSTEM
Risk assessment is a series of actions starting from the a. Review by the Board of Directors (Top Level Review)
identification, analysis and measurement of the Bank’s The Board of Directors periodically requests
risk to achieve the set targets. Risk assessment is carried explanations (information) and operational
out on all types of risks inherent in each process/activity performance reports from the Head of the Work Unit
that has the potential to harm the Bank. in order to review the realization results compared
to the targets that have been set. Based on the
The Bank has a written risk management policy, which is review, the Board of Directors immediately detects
determined by the Board of Directors and approved by problems, such as control weaknesses, financial
the Board of Commissioners. statement errors or other irregularities (fraud).
b. Functional Review
Risk assessment is carried out by identifying the risks This review is carried out by Internal Audit Unit at
appetite, setting limits and its risk control techniques, the time of audit or in the process of reporting to
assessing risks that can be measured (quantitative) and the regulator, which includes:
those that cannot be measured (qualitative), as well • Review the risk assessment (risk profile report)
as against risks that can be controlled and cannot be produced by the Risk Management Unit.
controlled, taking into account their costs and benefits. The • Analyzing operational data, both data related
risk assessment methodology is a benchmark for creating to risk and financial data, namely verifying
risk profiles in the form of data documentation that can be details and transaction activities compared
initiated periodically. Furthermore, the Bank must decide to outputs (reports) produced by the Risk
whether to take these risks or not, by reducing certain Management Unit.
business activities. • Review the realization of the implementation of
work plans and budgets made by each work
Internal control needs to be reviewed appropriately in the unit (Group/Branch), in order to:
event that there are risks that have not been controlled, »» Identifying the causes of significant
both previously existing risks and newly emerging risks. deviations.
The implementation of the review includes conducting »» Sets the requirements for corrective actions.
continuous evaluations of the influence of any changes in c. Control of information systems
the environment and conditions, as well as the impact of • The Bank carries out verification of the
achieving targets or the effectiveness of internal control accuracy and completeness of transactions,
in the Bank’s operational and organizational activities. as well as the implementation of authorization
procedures in accordance with applicable
The Board of Directors establishes measures to respond regulations.
to risks based on an assessment of the risks and relevant • The Bank carries out IT control measures
controls. to produce systems and data to maintain
confidentiality and integrity and support the
Control and Separation of Functions Activities achievement of the Company’s objectives.
• Control of information systems includes:
Control activities include control activities and segregation »» Control over data centre operations
of duties, with the following description: (databases), procurement systems,
development and maintenance of systems/
1. Control Activities applications. Such control is applied to
Control activities engage all levels of the Company, servers, and user work stations, as well as
which includes planning, setting policies and networks.
procedures, implementing controls and early »» Application control is applied to the
verification processes to ensure that policies and program used by the Company in
procedures have been consistently adhered to, and processing transactions and to ensure the
are activities that cannot be separated from every availability of an effective audit process
function or activity of the Bank on a daily basis. Control and to check the correctness of the audit
activities are implemented at all levels of functions process.
according to the Bank’s organizational structure, which
includes:
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d. Physical controls »» assessment of the adequacy of credit
i) Physical asset control is carried out to ensure documentation and monitoring of debtors
the implementation of physical security of the after credit disbursement.
Bank’s assets. »» other business activities that may cause
ii) Physical asset control includes securing assets, conflicts of interest.
records and documentation, as well as limited »» independence of the risk management
access to application programs. function at the Bank.
iii) The Bank must check the value of assets d. Directors and Employees have an adequate
(appraisal) periodically. job description that contains functions, duties,
e. Documentation authorities and responsibilities.
i) The Bank formalizes and documents all policies, e. The Board of Directors and Employees are
procedures, systems and work standards prohibited from concurrently holding positions in
adequately. the Bank’s internal environment that can cause
ii) All policies, procedures, operational systems conflicts of interest.
and accounting standards are updated
regularly to describe actual operational Accountancy, Information and
activities, and must be informed to the Bank’s Communication Systems
officials and employees.
iii) Upon request, documents are always available 1. Accounting System
for the benefit of internal auditors, external a. The Bank has written accounting policies that meet
auditors and the Banking Supervisory Authority. the generally accepted accounting principles.
iv) The Internal Audit Unit assesses the accuracy b. The Bank Accounting System includes methods
and availability of these documents when and records in order to identify, group, analyse,
conducting routine and non-routine audits. classify, record/post and report all transactions
and activities of the Bank.
2. Segregation of Duties c. The Accounting System must be applied
a. The separation of functions is intended for everyone consistently and persistently to all Bank transactions.
in his/her position to not have the opportunity d. The Bank is obliged to reconcile the accounting
to commit and hide errors or deviations in the data with the management information system
performance of his/her duties at all levels of the every month. The results of the reconciliation are
organization and all steps of operational activities. documented in an orderly manner.
b. The organizational structure is made by separating e. Every Work Unit responsible for recording
the functions of recording, audit, operational and every transaction must record the transaction
non-operational (segregation of duties), hence to immediately, accurately, and carefully, and
create a system of dual control, dual custody and conduct control and monitoring processes to:
avoid duplication of work in every activity and i) Review that each transaction has been
avoid conflicts of interest. recorded in the appropriate ledger.
c. In carrying out the separation of functions, the ii) Review that each ledger corresponds
Bank takes measures, including: accurately to its details.
i) Establish certain functions or tasks in Tte iii) Resolve any outstanding accounts that have
Bank that are separated or allocated to not been recorded in the appropriate ledger
several people in order to reduce the risk of (temporary/holding accounts) promptly.
manipulation of the Bank’s data/ information f. Every Work Unit that uses forms or worksheets must
or misuse of the Bank’s assets. use standardized forms or worksheets containing
ii) Such separation of functions is not limited to appropriate security elements and supported by
front and back-office activities, but also in the adequate documentation.
control against:
»» approval of the expenditure of funds and
the realization of expenses.
»» customer account and bank owner’s
account.
»» transactions in the Bank’s books.
»» providing information to the Bank’s
customers.
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INTERNAL CONTROL SYSTEM
2. Information Monitoring Activities and Correcting Deficiencies
a. The Bank has an Information System that must
be able to provide busnisess acitivities, financial The Board of Directors continuously monitors the overall
condition, risk management implementation, effectiveness of the implementation of SPI including but
fulfillment provisions report to support Board of not limited to the effectiveness and security in the use of
Diectors and Board of Comissioners duties. IT, where in its implementation the Board of Commissioners
b. The internal control system at least includes the ensures that the Board of Directors has carried out proper
provision of a reliable/adequate information monitoring.
system regarding all functional activities of the
Bank, particularly functional activities that are Monitoring of the Company’s main risks is part of the
significant and have a high potential for risk. Such Company’s daily activities including periodic evaluations,
information systems, including electronic data both by the Work Unit, Compliance Unit, Risk Management
storage and use systems, must be guaranteed Unit, and Internal Audit Unit.
its security, monitored by independent parties
(internal auditors) and supported by adequate Related work units continuously monitor the adequacy of
contingency programs. SPI related to changes in internal and external conditions
c. The Bank ensures that information security is and increase the capacity of the SPI hence its effectiveness
carried out effectively hence able to maintain can be improved. Meanwhile, if there are weaknesses in
the confidentiality, integrity and availability of the SPI, both identified by the Work Unit (risk taking unit),
information. Internal Audit Unit and other parties, it is immediately
reported to the Management, and significant matter are
3. Communication also reported to the Board of Commissioners.
a. The Bank has a communication system that is
able to provide information to all stakeholders Compliance with SEOJK No. 35/SEOJK.03/2017
(interested parties) both internal and external, on Internal Control Standard Guidelines
such as the Banking Supervisory Authority, external for Commercial Banks
auditors, shareholders and customers of the Bank.
b. The Internal Control System ensures that there is SPI consists of 5 (five) components that are interrelated
an effective communication channel hence the with each other and are effectively applied by all levels
Management and Employees understand and of organization in the Company in order to achieve the
comply with applicable policies and procedures Company’s objectives. The SPI component implemented
in carrying out their duties and responsibilities. by the Bank refers to the provisions of the Regulator and
c. Management organizes effective communication considers the principles/practices of internal control that
channels/lines hence the necessary information is apply internationally (international best practices).
affordable to interested parties. This requirement
applies to any information, both regarding The Internal Control System consists of 5 components
established policies and procedures, risk exposure that are interrelated with each other and determine the
and actual transactions, as well as on the Bank’s effectiveness of their application, namely:
operational performance. 1. Oversight by Management and a Control Culture
2. Risk Identification and Assessment
3. Control Activities and Separation of Functions
4. Accounting, Information, and Communication Systems
5. Monitoring Activities and Deviation Correction Actions
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Evaluation of Internal Control Effectiveness of Internal Control System
System Implementation
Internal Control System consisting of 5 (five) components
The Board of Directors is responsible for the implementation as mentioned above, each other is interrelated and
of a reliable and effective SPI and has an obligation to determines the effectiveness of SPI implementation in
improve an effective risk-aware culture and is obliged to the Company.
ensure that it is inherent at every level of the organization.
The Management is responsible for the implementation
Internal Audit is responsible for evaluating and playing of a reliable and effective Internal Control System and is
an active role in improving the effectiveness of SPI on an obliged to improve an effective risk culture and to ensure
ongoing basis related to operational implementation in that it is inherent at every level of the organization.
achieving the targets set by the Company. Internal Audit
conducts periodic reviews and audits on all activities in Internal Audit is responsible for evaluating and playing
the Work Unit and Subsidiaries. an active role in improving the effectiveness of the
Internal Control System on an ongoing basis related to
The results of the evaluation are submitted to the Board of the implementation of the Company’s operations in
Directors for follow-up and monitoring of its implementation achieving the targets set by the Company. The results of
to ensure that the SPI has performed effectively. The Board the evaluation are submitted to management for follow-
of Commissioners, particularly through the role of the up and the implementation is monitored to ensure the
Audit Committee, plays an active role in evaluating SPI Internal Control System is performed effectively.
by reviewing the results of the evaluation by the Internal
Audit. Based on the evaluation that has been carried The Management believes that the internal control system
out during 2022, the results of SPI system at Bank Mandiri has been performing effectively, however improvements
is adequate. remain needed in line with the development and
complexities of business.
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COMPLIANCE FUNCTION
Bank Mandiri’s Compliance Function is established as a series
of preventive actions or measures to ensure that policies,
provisions, systems, and procedures, as well as business
activities carried out by the Bank are in accordance with the
prevailing laws and regulations, as well as ensure the Bank’s
compliance with commitments made to the Regulator and/
or other competent supervisory authorities
Align with the development and scope of Bank Mandiri’s further elaborated in detail in the Standard Compliance
business that increasingly progressing and the rapid Procedures. The organization consists of:
advancement of technology, it is a challenge to be 1. Director in charge of the Compliance Function
cautious of compliance risks. As such, preventive measures 2. Compliance Unit
are needed to minimize the occurrence of violations of
internal regulations and prevailing laws and regulations. Director In Charge of the Compliance Function
The Director who oversees the Company’s Compliance
Currently, all transactions carried out by Bank Mandiri Function is Mr. Agus Dwi Handaya as Director of
are technology-based, this requires the Bank to move Compliance & HR.
quickly and forward in collaboration to improve systems
and strategies hence they can meet the needs of the
society. Good and timely management of compliance Compliance Unit
risks and in line with the implementation of the latest risk The Work Unit that acts as a Compliance Unit (SKK) at
management, is expected to minimize the impact of Bank Mandiri, which is directly responsible to the Director
risks as early as possible. To address these risk exposures, in charge of the Compliance Function is the Compliance
it is necessary to implement a compliance function to & AML-CFT Group. In its role as a Compliance Unit (SKK),
minimize the occurrence of fraud that can cause losses Compliance & AML- CFT Group has met the following
to the Company. requirements:
1. Independence.
In implementing the compliance function, Bank 2. Understanding the applicable provisions and laws
Mandiri refers to OJK Regulation No. 46/POJK.03/2017 and regulations.
concerning the Implementation of the Compliance 3. Not performing other duties outside of the Compliance
Function of Commercial Banks. Currently, Bank Mandiri Function.
has compliance policies and standard procedures that 4. Have a high commitment to implement and develop
outline the duties and responsibilities of the Compliance a Compliance Culture.
Unit (SKK) in carrying out compliance functions.
Organizational Structure of Compliance Functions
Organizations that carry out compliance functions are
regulated in Bank Mandiri’s Compliance Policy which is
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In addition, in order to implement OJK Regulation No. 18/POJK.03/2014 concerning the Implementation of Integrated
Governance for Financial Conglomerates, Compliance & AML- CFT Group also acts as an Integrated Compliance
Unit (SKKT) to monitor and evaluate the implementation of compliance functions in all members of Financial Services
Institutions (LJK) who are members of the Mandiri Group financial conglomerates.
To carry out these compliance functions, Compliance & AML-CTF Group consists of 5 (five) departments and 3 (three)
functional units of Compliance Officer with the following structure:
GH Compliance & AML - CFT
Sekretaris
Senior
Corporate Compliance
QA & LEAS IT Compliance Compliance
Governance System
Officer
Compliance Regulatory
GCG & Ethic
Off Compliance
Compliance
Gratifikasi &
System
Support Service
Management
Compliance
Performance
Management
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COMPLIANCE FUNCTION
Deputy GH Compliance & AML - CFT
Financial Crime AML Reporting & AML System &
DH AML Advisory
Analysis Data Analyst Development
Financial Crime AML System &
AML Advisory AML Data Analyst
Analyst I Development
AML Business AML
Financial Crime
Strategy & Management
Analyst II
Development Information
Financial Crime
AML Reporting
Analyst III
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Profile of Head of Compliance Function
The Bank’s Compliance Unit is led by the Head of Compliance Unit. The appointment and/or dismissal of the Head of
Compliance Unit refers to the Bank’s Compliance Policy and is reported to the Regulator. Mr. Juliser Sigalingging was
appointed as Compliance & AML- CFT Group Head based on the Board of Directors Decree No. KEP.DIR/HC.459/2020
dated 4 March 2020 regarding the Appointment and Assignment of Employee Positions.
Profile of Compliance & AML-CFT Group Head
Educational Background
Bachelor degree in Accounting Economics from University of Sumatera
Utara (1996).
Master degree in Financial Management from University of Satyagama
(2000).
Professional Background
• Group Head of Compliance & AML CFT Group (2020).
• Chief Auditor of retail audit group (2015).
• PIC Chief Auditor of Retail Audit Group (2015).
Juliser Sigalingging
Group Head Compliance & AML-CFT
Age: 51 Years old
Citizenship: Indonesian
Domicile: Jakarta
Duties and Responsibilities of Compliance Functions
The duties and responsibilities of the Compliance & AML-CFT Group Head in carrying out compliance functions, in
general are as follows:
1. Developing measures to support the creation of a Compliance Culture in all business activities of the Bank at every
level of the organization.
2. Identifying, measuring, monitoring, and controlling Compliance Risk by referring to Financial Services Authority
regulations regarding the Implementation of Risk Management for Commercial Banks.
3. Carrying out assessment and evaluation on the effectiveness, adequacy and suitability of policies, stipulations,
systems and procedures of the Bank with the prevailing laws and regulations.
4. Reviewing and/or providing recommendations to update and refine the policies, regulations, systems and procedures
of the Bank to be in accordance with Bank Indonesia regulations and prevailing laws and regulations.
5. Making efforts to ensure the policies, stipulations, systems and procedures, as well as the Bank’s business activities
are in accordance with the OJK regulations and prevailing laws and regulations.
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Compliance Function Capacity Building
The following are trainings and education participated by the staffs of Compliance Unit during 2023.
No Name of Education and Employee Development Date
1 Building Growth Mindset 04 January 2023
2 Webinar Road to Mandiri Investment Forum 2023 10 January 2023
3 PRA Raker KPS 2023 12 January 2023
4 KPS PRA Raker HCSTM 17 January 2023
5 Investment Education Webinar 20 January 2023
6 Video Tutorial - APUPPT Implementation of APUPPT on Account Opening 25 January 2023
7 Financial Services Sector Regulation Update (Personal Data Protection) 31 January 2023
8 Benchmarking UGM at SISM Group with the topic "Management of Subsidiaries in Mandiri Group" 03 January 2023
9 Pre Purnabakti-Supply 09 February 2023
10 Training To Trainer IPPS (Integrated Policy & Procedure Systems) 09 February 2023
11 Socialization of BPJS Employment Program 15 February 2023
12 Women Leadership Program 15 February 2023
13 Kopra Talk: Emerging Banking Ecosystem Model Through Transaction Banking 22 February 2023
14 Mandirian Ready to Go Digital 2023: Improve Your Digital Competence Through MSJD 2023 22 February 2023
15 Master Class Vol. 15 - Driving Sustainable Ecosystem All Rounder Business 24 February 2023
16 Workshop SPC Group 2023 27 February 2023
17 Mandirian Ready to Go Digital: Collaborative Iteration Skills 01 March 2023
18 Skill Up Digital Transaction Training Amlo 06 March 2023
19 Bronze - Collaborative Iteration Skill 08 March 2023
20 Workshop on Evaluation and Strategy for Improving FIR ML/TF Measurement 13 March 2023
21 Raker Dir. Compliance & HR 21 March 2023
22 Data/Information Security & Responsibility of All Individuals 28 March 2023
23 Business Transformation Plan 2023-2032 Workshop 28 March 2023
24 Mandirian Ready to Go Digital: UX Analysis 29 March 2023
25 Data management with Power Query 31 March 2023
26 Workshop ESG Financing & Energy Transition Mechanism Financing 05 April 2023
27 Financial Accounting for Lenders (FAL) 10 April 2023
28 Commercial Loans to Business (CLB) 12 April 2023
29 Woman Talks 14 April 2023
30 ESG Awareness Level 1 - Phase 2 (Extended Access Period) 27 April 2023
31 Mandirian Ready to Go Digital: Data Analytics 03 April 2023
32 E-Learning Mandatory End to End Project Management Capex Initiatives - Modul 1 Prioritizes 04 April 2023
33 Business Transformation Plan 2023 - 2032 09 May 2023
34 Mandiri Advanced First Leaders Program (MAFLP) 09 May 2023
35 Bronze - Digital Marketing 15 May 2023
36 Training Catalogue 2023 15 May 2023
37 Mandirian Ready to Go Digital: Artificial Intelligence 17 May 2023
38 Webinar on Increasing Banking Collaboration in the Context of Preventing TPPU in the 17 May 2023
Implementation of Elections and Regional Elections that are Organized and Accountable
39 Business Turnaround 26 May 2023
40 Security Awareness Level 2 (Leaders) Certification 29 May 2023
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No Name of Education and Employee Development Date
41 Mandirian Ready to Go Digital: Cyber Security 31 May 2023
42 Bronze - Cyber Security 07 June 2023
43 Mandirian Ready to Go Digital: Digital Governance 14 June 2023
44 Data Analytic Basic 19 June 2023
45 Road to Livin Investment Education Webinar on SBN Investment 20 June 2023
46 Live Event Podcast 3 Years Akhlak 23 June 2023
47 ESG Awareness Level 1 26 June 2023
48 The Rising Tide of Third-Party (Vendor) Risk (Operapodcast) 26 June 2023
49 Effective Facilitating for Facilitator 27 June 2023
50 Legal Series Webinar "Legal and Technical Aspects of Foreign Ship Procurement: Measurement, 03 June 2023
Registration, Nationality of Ships, Mortgage Encumbrance and Risk Mitigation"
51 Building Resilience in Tuna World - Internal Audit Conference 2023 05 July 2023
52 Implementation of Personal Data Protection Laws and Challenges to Their Implementation 12 July 2023
53 Mandirian Ready to Go Digital: Digital Risk Management 12 July 2023
54 Effective Communication Strategy 13 July 2023
55 Expertise Industry in the Palm Oil Industry Sector 13 July 2023
56 End To End Project Management Capex Initiatives - Modul 2 Monitoring 20 July 2023
57 Podcast Popcorn: Integrated Policy & Procedure System 20 July 2023
58 Mandirian DNA Retreat Directorate of Compliance and Human Resources 21 July 2023
59 Sprint Thinking 24 July 2023
60 Mandirian Ready to Go Digital: Digital Regulatory Compliance 26 July 2023
61 ISO SMAP Refreshment - ISO SMAP Recertification 28 July 2023
62 Industry Expertise New and Renewable Energy 03 August 2023
63 ESG Industry Risk Assessment 09 August 2023
64 ISO SMAP 37001:2016 Auditor Recertification 11 August 2023
65 Industry Expertise Metal Mining 14 August 2023
66 Integrity Whistle: Interactive Learning for the Management of Whistleblowing System Corruption 14 August 2023
Complaints with Integrity Year
67 Mandiri Advanced Leaders Program (MALP) Modul 1 21 August 2023
68 Mandiri Facilitator Forum 22 August 2023
69 Bronze - Digital Based Product & Services 23 August 2023
70 Bronze - Digital Regulatory Compliance 23 August 2023
71 Bronze - Digital Risk Management 23 August 2023
72 Important Key Point Pada Project Finance & Choice of Law Pada Personal Guarantee 23 August 2023
73 Mandirian Ready to Go Digital: Digital Marketing 23 August 2023
74 Bara Risk Forum: “Creating Value in A Fast-Changing Banking World" 24 August 2023
75 Bronze - Data Analytics 24 August 2023
76 Refreshment BSMR 4,5,6, & 7 levels - Asset Liability Management 24 August 2023
77 Webinar Wholesale Bankers Club Vol. 7 - Seaport 24 August 2023
78 People Analytics 27 August 2023
79 Video Tutorial - Leadership Speaking 28 August 2023
80 Co Creating Future Mandirian 2023: Business Leaders Who Always Deliver and Ahead 29 August 2023
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No Name of Education and Employee Development Date
81 Personal Leadership 29 August 2023
82 Series-17: Data Analysis & Visualization with Excel & Power Point 30 August 2023
83 General Bankers All Modul 02 September 2023
84 Cognitive Technologies: The Real Opportunities for Business 05 September 2023
85 Creative Inspirations: Dale Herigstad & Schematic, Interactive Design Agency 05 September 2023
86 Developing Assertive Leadership 05 September 2023
87 Risk-Taking For Leaders 05 September 2023
88 Bronze - User Experience Analysis 06 September 2023
89 Creating A Keynote Presentation 06 September 2023
90 Finance Foundations: Risk Management 06 September 2023
91 Strategic Planning Foundations 06 September 2023
92 Transitioning From Manager to Leader 06 September 2023
93 Video Tutorial - Compliance-Gratification Service 06 September 2023
94 Balancing Innovation and Risk 07 September 2023
95 Bronze - Artificial Intelligence Literacy 07 September 2023
96 Bronze - Digital Governance 07 September 2023
97 Webinar Risk Series 07 September 2023
98 Preparation and Submission of Integrated Commercial Bank (LBUT) Reports 11 September 2023
99 Legal Series Webinar "Risk Mitigation and Law Enforcement of Digital-Based Financial Crimes" 12 September 2023
100 Bill George on Self-Awareness, Authenticity, And Leadership 13 September 2023
101 Creative Inspirations: Rick Morris, Motion Graphics Designer 13 September 2023
102 Database Foundations: Application Development 13 September 2023
103 Emerging Leader Foundations 13 September 2023
104 Emerging Leaders Facilitators 13 September 2023
105 Getting Started with Technology: Think Like an Engineer 13 September 2023
106 HR and Digital Transformation 13 September 2023
107 Masterclass Vol 09 Intrapreneurship - Building Strategic Cooperation to Escalate Business 14 September 2023
Performance
108 The Future of Workplace Learning 14 September 2023
109 Foundations of Learning Management Systems (LMS) (2018) 15 September 2023
110 CSS: Design Systems and Architectures 20 September 2023
111 Mandirian Ready to Go Digital: Digital Based Product & Service 20 September 2023
112 Resilient Independence 20 September 2023
113 Mastering Self-Leadership 20 September 2023
114 Webinar Industry Series - Construction Sector 21 September 2023
115 The Data Science of Using People Analytics 30 September 2023
116 Operalearning: Operational Risk Management 01 August 2023 to 16 August 2023
117 Security Awareness Level 1 (Foundation) 2023 Certification 03 April 2023 to 28 April 2023
118 Compliance Test 2023 04 September 2023 to 21 September 2023
119 Introduction to Mandiri Agent 07 July 2023 to 12 July 2023
120 Podcast Tb Tech Talk 07 August 2023 to 20 September 2023
121 Maintenance of New Products (PPB) 16 January 2023 to 30 January 2023
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No Name of Education and Employee Development Date
122 Anti-Fraud Strategies 22 May 2023 to 30 May 2023
123 Refreshment Kopra By Mandiri August 22, 2023 to 01 September 2023
124 Getting to know the PDP (Personal Data Protection) Law 24 July 2023 to 04 August 2023
125 Series-4: Awake Your Spirit of Innovation August 28, 2023 to 14 September 2023
Compliance Policies and Standard Procedures The implementation of compliance functions is carried
Bank Mandiri already has in place the compliance policies out in the form of Compliance Assurance Services (CAS),
and standard procedures that serve as the basis for all namely Supervisory services, Review/examination services,
employees in fostering a Compliance Culture hence the Consultation services, Regulatory services.
Company’s activities are always in line with prevailing
laws and regulations and are based on the principle of Bank Mandiri Compliance Technical Guidelines
prudence. The policies and standard procedures are A procedure and technical operational process in carrying
reviewed periodically at least once a year according to out compliance functions, which is an elaboration of
the needs of the Bank and follow the changes in prevailing the Compliance Procedure Standard. Specifically
laws and regulations. for compliance with provisions related to Anti-Money
Laundering, Counter-Terrorist Financing, and Counter-
Bank Mandiri Compliance Policy Proliferation Financing of Weapons of Mass Destruction
In general, Bank Mandiri’s Compliance Policy contains in the Financial Services Sector (AML, CTF, and PPPSPM),
guidelines for all employees in carrying out a Compliance separate AML, CTF, and PPPSPM Policy and Guideline
Culture including: General Policy, Organization, Authority Standards apply.
and Responsibility, Compliance Risk Management,
Reporting, and Monitoring. The Compliance Policy also In relation to the implementation of the integrated
stipulates the Compliance Principles, which consist of: compliance function, Bank Mandiri already has the
1. The Company always complies with prevailing laws Mandiri Group Principle Guideline (MGPG) and the Mandiri
and regulations and applies the principle of prudence Subsidiary Management Principles Guideline (MSMPG)
in carrying out all its activities (mandatory). as guidance in carrying out the integrated compliance
2. The Board of Commissioners and Board of Directors function. Bank Mandiri, as the Main Entity, requires the
are role models based on honesty and integrity hence financial institutions in the Financial Conglomerates to
the implementation of compliance becomes the have compliance policies that are in line with Bank
Company’s culture (starts from the top). Mandiri’s Compliance Policy and are adjusted to the
3. All levels of the Company are fully responsible for applicable provisions in each industry of each LJK. As for
carrying out compliance in each of their respective the Overseas Unit, it is adjusted to the laws and regulations
activities. applicable in the local country.
Bank Mandiri Standard Compliance Procedures Compliance Strategy 2023
A more detailed elaboration of the Compliance Policy, To support the achievement of Bank Mandiri’s vision in
which contains guidelines for the implementation of the 2023, Bank Mandiri has established a compliance strategy
Compliance Function, which includes organization, duties so as to minimize the possibility of compliance risks and
and responsibilities, governance and compliance work improve the compliance culture in each of the Bank’s
programs, implementation of compliance functions, activities.
compliance tools, enhancement of the effectiveness
of compliance functions, compliance risks and its Compliance Function Work Programs in 2023
management, mitigation of compliance risks, as well as To support the improvement of the Compliance Culture,
the relationship of the Compliance Unit (SKK) with the the following were efforts made by the Company:
Internal Audit Unit (SKAI) and the Risk Management Unit 1. Strengthening Compliance Infrastructure and Function
(SKMR), particularly operational risk unit manager. Systems
2. Improvement of Compliance Culture
3. Improvement of Human Resources (HR) Competence
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4. Improvement of Awareness of Compliance Culture
5. Compliance Risk Management 4. Improvement of Awareness of Compliance Culture
6. AML-CFT Program Implementation As an effort to increase employee awareness
7. Implementation of Governance regarding the importance of a Compliance Culture
8. Strengthening Integrated Governance that can have an impact on compliance risk, the
9. Reward & Punishment in the Implementation of Bank conducts an awareness improvement program
Compliance Functions through the creation of a list of report obligations.
Implementation of the 2023 Compliance Work Plan 5. Compliance Risk Management
Compliance risk management is carried out regularly
Enhancement of Compliance Culture Awareness to minimize the occurrence of compliance risks. The
1. Strengthening Compliance Infrastructure and Function compliance risk management process that has been
Systems The compliance infrastructure and system of carried out are:
Bank Mandiri will be strengthened with the following a. Analysis of new provisions as a basis for preparing
explanation: compliance risks and conducting prudential
a. Review and sharpen policy materials, guidance meetings with relevant work units to discuss the
standards, and compliance technical instructions. fulfilment of obligations for new regulations.
b. Improvement of Knowledge Management System b. Socialization of new provisions resumes to all
(KMS) Knowledge Management managed by employees through electronic media.
Compliance & AML - CFT Group is a management
system of internal and external regulatory 6. Implementation of APU, PPT and PPPSPM Programs
documents, advocacy/opinion compliance, and Bank Mandiri is committed to improving the quality of
sharing knowledge related to regulations. AML-CFT and PPPSPM program implementation in line
c. To encourage the implementation of the code with POJK 8 of 2023 concerning the Implementation of
of ethics and support the implementation of the Anti-Money Laundering Programs, Counter of Terrorism
Anti-Fraud Strategy (SAF) program, the Bank also Financing, and Prevention of Financing of Proliferation
has a whistleblowing policy and mechanism, of Weapons of Mass Destruction in the Financial
as well as a media for reporting whistleblowing Services Sector, as well as relevant prevailing laws
complaints under the Letter to CEO (LTC). The and regulations, including the implementation of AML,
LTC aims to detect deviant actions and/or acts CFT, and PPPSPM programs referring to International
or indications of fraud within Bank Mandiri, as Best Practices, and Bank Business Plan.
well as encourage awareness and concern of all
employees and improve the company’s reputation In line with this, increasing expectations from
with stakeholders. Regulators/Authorities on the implementation of AML,
d. Internal Application Development Supporting the CFT, and PPPSPM regimes in the Financial Services
implementation of the AML - CFT program. Sector in order to achieve Indonesia becoming a
member of the Financial Action Task Force (FATF)
2. Improvement of Compliance Culture on Money Laundering, encourage the Bank to
To build a compliance culture, the Bank has continuously strengthen and improve all aspects
implemented a compliance test program for all levels that support the effectiveness of AML, CFT, and
of Bank Mandiri employees. PPPSPM implementation in accordance with FATF
Recommendations, National Risk Assessment (NRA),
3. Improvement of Human Resources (HR) Competence and Sectoral Risk Assessment (SRA).
To improve the quality of human resources and
implement competency standards in compliance, the Throughout 2023, Bank Mandiri has carried out a series
Bank will conduct a Compliance Certification program of programs to strengthen the implementation of AML,
at the national level, which will be attended by all CFT and PPPSPM programs, including :
employees of the Compliance Unit and Compliance a. Updating the risk assessment of TPPU, TPPT, and
Unit in the Work Unit. PPSPM, as well as mitigating their risks;
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b. Discussion on the implementation of AML, CFT, and PPPSPM programs with the Board of Directors and Board of
Commissioners;
c. Review and evaluation of Policies and Procedures related to the implementation of AML, CFT, and PPPSPM;
d. Improvement of Systems and Applications Supporting the implementation of AML, CFT, and PPPSPM programs;
e. Implementation of internal and external audits related to the implementation of AML, CFT, and PPPSPM programs;
f. Increasing the competence and capability of Human Resources related to the implementation of AML, CFT,
and PPPSPM programs;
g. Fulfillment of reporting obligations related to AML, CFT, and PPPSPM;
h. Implementation of evaluation and monitoring of the implementation of Integrated AML, CFT, and PPPSPM programs;
i. Improving the Quality of Customer Data; and
j. Other programs to support the increased implementation of AML, CFT, and PPPSPM programs.
7. Implementation of Governance
As a form of Bank Mandiri’s commitment and consistency in implementing Governance to maintain business
continuity, Bank Mandiri makes continuous improvements to the implementation of Governance. To improve the
implementation of Governance continuously, Bank Mandiri conducts a Governance self-assessment – bank only
based on POJK No. 17 of 2023 and SEOJK No. 13/POJK.03/2017 concerning the Implementation of Governance
for Commercial Banks.
8. Strengthening Integrated Governance
The synergy of compliance with financial institutions in the Bank Mandiri Financial Conglomerates covers several
subjects, including compliance risk management, the implementation of AML - CFT and the implementation of
Integrated Governance
a. In relation to the integrated compliance risk management process, the Bank will hold a discussion forum on the
compliance risks of each Financial Conglomerate, and monitor the implementation of the Financial Conglomerate
compliance function in the Financial Conglomerates through regular quarterly reporting.
b. In relation to the implementation of integrated AML-CFT, Bank Mandiri is fully committed to realizing the
implementation of risk-based AML and CFT programs with integrity in financial conglomeration, by always
providing assistance to subsidiaries on aspects of organization, policies & procedures and human resources.
c. In relation to the implementation of Integrated Governance, Bank Mandiri conducts self-assessment of the
implementation of Integrated Governance based on POJK No. 18/POJK.03/2014 and OJK Circular No. 15/
SEOJK.03/2015 concerning the Implementation of Integrated Governance for Financial Conglomerates. The
self-assessment is carried out twice a year (June and December period) engaging all subsidiaries.
d. In relation to the implementation of Integrated Governance, Bank Mandiri urges Financial Service Institutions in
Financial Conglomerates to participate in Good Corporate Governance assessment activities by independent
parties, namely The Indonesian Institute for Corporate Governance (IICG) with the aim of improving the application
of the principles of Good Corporate Governance in the Financial Conglomerates of Bank Mandiri.
9. Reward & Punishment in the Implementation of Compliance Functions
In order to develop the compliance function, the Internal Control Score (ICS) parameter has been prepared as one
of the components of the performance assessment of Bank Mandiri’s work units related to the implementation and
role of the compliance function in each work unit. The evaluation is expected to improve the quality of compliance
culture implementation and compliance risk management in minimizing risks that may occur due to non-compliance
with prevailing regulations.
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Evaluation of Compliance Function Effectiveness
The implementation of activities and performance of the Compliance Function is evaluated and assessed by the
Compliance Director for the purpose of improving the effectiveness of implementation in the coming year. Compliance
Function assessment criteria is based on Annual Work Plan, Key Performance Indicators (KPI) and Work Program/Work
Activity of Non-Key Performance Indicator (Non KPI). The assessment based on KPIs includes aspects of Financial
Perspective, Customer Perspective, Internal Business Perspective and Development Perspective.
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
IMPLEMENTATION OF ANTI-MONEY
LAUNDERING, COUNTER-TERRORISM
FINANCING, AND PREVENTION OF THE
WEAPONS OF MASS DESTRUCTION
PROGRAMS PROLIFERATION FINANCING
Bank Mandiri effectively and efficiently implements AML, CFT,
and PPPSPM programs by enhancing the competence of
human resources and the reliability of the support system for
the implementation of AML, CFT, and PPPSPM programs. The
Bank continues to upgrade and strengthen the system by
implementing new flexible and relevant technology, which
is necessary given the growth in digital financial transactions
and the Bank’s current development.
The rapid and dynamic development of innovation and In this regard, in order to strengthen the implementation of
technology in the Financial Services Sector fosters Bank AML, CFT, and PPPSPM programs, Bank Mandiri is guided
Mandiri to carry out business transformation through by the Provisions, Regulations, Risk Management, Bank
digitalization. This is stated as one aspect of Bank Mandiri’s Business Plan, and International Best Practices to realize
long-term strategy, namely “ Game Changing Technology” Bank Mandiri’s aspiration “Towards the Future of the
which needs to be balanced with the application of Financial Services Sector with Integrity”. The commitment
the principles of prudence, security, confidentiality, to realize this is carried out through a series of strategies for
and adequacy of risk mitigation in preventing the Bank implementing risk-based AML, CFT, and PPPSPM programs,
from being used by perpetrators of Money Laundering focusing on aspects of Procedure & Process, System &
(TPPU), Terrorism Financing (TPPT), and/or Financing the Technology, and Human Resources in a sustainable
Proliferation of Weapons of Mass Destruction (PPSPM). manner.
In line with the results of the FATF Plenary Meeting in Paris Policies and Procedures for the Implementation
in October 2023, Indonesia has officially become a full of AML, CFT and PPPSPM Programs
member of the FATF, in which case Bank Mandiri’s active The Bank has policies and procedures for the
contribution in the MER process has yielded positive results. implementation of AML, CFT, and PPPSPM programs that
This also makes it a new challenge for Bank Mandiri to are in line and in accordance with laws and regulations
continue to consistently support the AML, CFT, and PPPSPM and International Best Practices which include, among
regimes in Indonesia as a form of participation to develop others:
the country.
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GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
IMPLEMENTATION OF ANTI-MONEY LAUNDERING, COUNTER-TERRORISM
FINANCING, AND PREVENTION OF THE WEAPONS OF MASS DESTRUCTION
PROGRAMS PROLIFERATION FINANCING
1. Active Supervision of the Board of Directors and Board Organizational Structure of AML, CFT, and PPPSPM
of Commissioners; The effectiveness of the implementation of AML, CFT, and
2. Annual risk assessment of TPPU, TPPT, and/or PPSPM; PPPSPM programs is inseparable from the active role of
3. Identification and verification of Prospective Customers, the Board of Directors and the Board of Commissioners
Customers, and WICs, which include, among others, which are the main keys in supervising the implementation
the Indonesian Diaspora and Individual Companies; of compliance culture including the implementation of
4. Identification and verification of Prospective AML, CFT, and PPPSPM programs. The involvement of
Customers, Customers, WICs, and Beneficial Owners, the Board of Directors and Board of Commissioners is
including Prospective Customers who claim to have no directly manifested in the Audit Committee and Integrated
income and Government Agencies/ State Institutions/ Governance Committee which discusses, among others,
Public Companies; review of policies and procedures, management of
5. Maintenance and updating of DTTOT & DPPSPM for customer data quality, implementation of AML, CFT,
the needs of screening for prospective customers and PPPSPM programs, governance of the Financial
and Bank Mandiri customers; Conglomerate, and other programs that support the
6. Obligation to ensure that Supporting Professional improvement of Bank Mandiri’s AML, CFT, and PPPSPM
Services have implemented AML, CFT, and PPPSPM programs.
programs, and are registered in the reporting
information system managed by PPATK; The AML, CFT, and PPPSPM functions at Bank Mandiri are
7. Pre-employee screening procedures and know your carried out by the Special Work Unit (UKK) of AML, CFT,
employees, Directors, and Commissioners; and PPPSPM at the Head Office which is responsible to
8. Fund Transfer Procedure; the Director in charge of the compliance function. The
9. Administration of Customer Documents and measurement of the effectiveness of the implementation
Transactions; of AML, CFT, and PPPSPM programs in Branches is carried
10. Customer Profile and Transaction Monitoring out by AMLO in each Region, which routinely coordinates
Procedures; with UKK AML, CFT, and PPPSPM at the Head Office as
11. Implementation of AML, CFT, and PPPSPM Programs the coach of the AML, CFT, and PPPSPM programs at
in Office Networks and Subsidiaries in Financial Bank Mandiri.
Conglomerations;
12. Internal Control; Bank Mandiri also supervises the effectiveness of AML,
13. Transaction Suspension and Transaction Temporary CFT, and PPPSPM program implementation in a network
Suspension; and of offices domiciled overseas and Subsidiaries as the main
14. Obligation to submit data for OJK supervision needs entity in the Financial Conglomeration which is carried out
continuously through risk-based AML, CFT, and PPPSPM
programs in 5 (five) pillars, which are carried out with
on-desk review methods and periodic discussion forums.
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
IMPLEMENTATION OF ANTI-MONEY LAUNDERING, COUNTER-TERRORISM
FINANCING, AND PREVENTION OF THE WEAPONS OF MASS DESTRUCTION
PROGRAMS PROLIFERATION FINANCING
The Organizational Structure of AML, CFT, and PPPSPM can be described as follows:
Kantor Pusat Region
Direktur Kepatuhan & SDM
Regional CFD
Group Head Compliance &
AML-CFT
Deputy Group Head
RBC Head Area Head
Compliance & AML-CFT
Financial Crime Analysis Kepala Cabang sebagai
AML System Dept. AML Advisory Dept. TL AMLO
Dept. PICAPU dan PPT Cabang
AMLO
Keterangan:
Komposisi Pegawai Penanggung Jawab Program APU dan PPT.
Kantor Pusat : 34 Pegawai
Region : 72 Pegawai
PIC APU dan PPT di cabang
AML, CFT, and PPPSPM Programs in 2023 3. Review and evaluation of the adequacy and
Bank Mandiri’s commitment in supporting the National effectiveness of the implementation of AML, CFT, and
AML, CFT, and PPPSPM regimes has been outlined in risk- PPPSPM programs perform by Work/Business Units,
based AML, CFT, and PPPSPM work programs, including Branches, and Overseas Branches (CLN);
the following: 4. Implementation of Quality Quotation Test for Suspicious
1. The updated risk assessment of TPPU, TPPT, and PPSPM Financial Transaction Indication Reports;
Bank (Individual Risk Assessment/IRA) which refers to 5. Quality improvement and monitoring of reporting
the results of the latest national risk assessment (NRA) obligations related to AML, CFT, and PPPSPM,
and sectoral (Sectoral Risk Assessment/SRA) which including Suspicious Financial Transaction Reports
assesses based on 4 (four) factors, customers, countries (LTKM), Cash Financial Transaction Reports (LTKT),
or geographic areas, products, services, transactions Financial Transaction Reports of Fund Transfer From
or distribution networks; and to Abroad (LTKL), and Integrated Service User
2. Drafting, adjusting, updating, and ensuring the Information Systems (SIPESAT), including obligations
adequacy of AML, CFT, and PPPSPM in all internal Bank to report AML, CFT, and other PPPSPM in accordance
Mandiri regulations in accordance with applicable with the provisions and do not exceed Service Level
regulations; Agreement (SLA) determined by the Regulator.
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GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
IMPLEMENTATION OF ANTI-MONEY LAUNDERING, COUNTER-TERRORISM
FINANCING, AND PREVENTION OF THE WEAPONS OF MASS DESTRUCTION
PROGRAMS PROLIFERATION FINANCING
6. Improvement of systems and applications supporting 11. Supervision of the implementation of AML, CFT, and
the implementation of AML, CFT, and PPPSPM PPPSPM programs in the Financial Conglomeration
programs, including: (Integrated) through:
a. Development of an internal goAML application a. Review the provisions of the AML, CFT, and PPPSPM
system used for reporting obligations in accordance programs of Subsidiaries and Overseas Branches
with goAML PPATK requirements; (CLN).
b. Enhancement to existing AML System applications b. Monitoring the implementation of AML, CFT, and
and supporting applications; PPPSPM programs in Subsidiaries and CLN related
c. Enhancement of New AML System to be able to reporting obligations, fulfillment of audits related
to follow technological developments in the to AML, CFT, and PPPSPM, and adjustment of
application of AML, CFT, and PPPSPM and reporting internal provisions with applicable AML, CFT, and
obligations according to Regulatory requirements; PPPSPM regulations.
d. Developing the Mandiri Screening Portal (MSP) c. Implementation of working group discussion on the
application which is a screening tool for profiles of implementation of AML, CFT, and PPPSPM programs
prospective customers and Bank Mandiri customers with Subsidiaries and CLN.
against the sanction list database (DTTOT, DPPSPM, d. Discussion Forum of the Board of Directors and
OFAC, EU, and UN), PEP, and Bank Mandiri’s internal Board of Commissioners on the implementation
negative information. of AML, CFT, and Integrated PPPSP.
e. Improvement of the Suspicious Credit Card e. Monitoring the implementation of AML, CFT, and
Transaction Monitoring application system; PPPSPM of Subsidiaries and CLN through regular
7. Increasing awareness and competence in quarterly reports.
implementing AML, CFT, and PPPSPM programs 12. Taking an active role in work programs or activities
for all levels of Bank Mandiri employees, especially organized by the Regulator, including:
UKK AML, CFT, and PPPSPM at the Head Office and a. Implementation of Financial Integrity Rating on
Region, including through certification, refreshment, Money Laundering and Terrorist Financing (FIR on
socialization, and training; ML/TF) Year 2023 to Financial Service Providers.
8. Appointment as a Subject Matter Expert (SME) related b. Appointment as a Respondent related to the
to the implementation of AML, CFT, and PPPSPM preparation of SRA TPPU and TPPT Derived from
programs in the implementation of Benchmarks with Trafficking in Persons (TPPO), Migrant Smuggling
other companies in the financial services sector; Crime (TPPM), and Labor Smuggling Crime (TPTK)
9. Improving Customer Data Quality through data in 2023.
improvement and/or updating programs that focus c. Appointment as a respondent in the preparation
on the availability of LAKU (Comprehensive, Accurate, of Indeks Effectiveness PPATK 2023.
Current, and Complete) Customer information; d. Subject Matter Expert (SME) in the implementation
10. Establish and foster cooperation and coordination of Benchmarking, webinars and Forum Group
with Regulators, Law Enforcement Officials, and other Discussion (FGD) organized by OJK, PPATK and
stakeholders, in order to increase the effectiveness of other agencies.
AML, CFT, and PPPSPM implementation;
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
FUNDING TO SOCIAL AND/OR POLITICAL
ACTIVITIES
In 2023, as a manifestation of its social and environmental responsibility, Bank Mandiri has allocated an expenditure for
the development of community and environment aspects amounted to Rp174.6 billion.
Costs (Rp)
No. Description
2023 2022 2021 2020
1 Education 48.4 Billion 40.3 Billion 30.5 Billion 28.3 Billion
2 Social & Community 79.5 Billion 49.8 Billion 30.1 Billion 10.8 Billion
3 Religious Facility 11.7 Billion 12.6 Billion 19.3 Billion 18.1 Billion
4 General Infrastructure Facility 17.0 Billion 12.6 Billion 13.4 Billion 9.5 Billion
5 Natural Disaster 0.9 Billion 3.8 Billion 5.5 Billion 54.9 Billion
6 Health Facility 15.7 Billion 17.8 Billion 33.5 Billion 11.8 Billion
7 Environmental Conservation 1.4 Billion 0.6 Billion 0.9 Billion 0.4 Billion
Total 174.6 Billion 137.6 Billion 132.4 Billion 133.9 Billion
The detailed description on the social and environmental responsibility is presented in the section of Social & Environmental
Responsibility which is an integral part of this Annual Report, as well as separately in the 2023 Sustainability Report.
During 2023, Bank Mandiri did not provide any funding for political activities or political parties.
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GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
LITIGATION
In 2023, Bank Mandiri encountered several litigations, both have been completed (having permanent legal force) and
those that are still under settlement process.
The total number of civil cases as of 31 December 2023 are presented in the following table:
No. Litigation Civil
1. Cases/Litigation under settlement process 198
2. Resolved Cases/Litigation (has had permanent legal force) 178
LITIGATION IN 2023
Of these cases, there were 3 (three) civil cases that significantly affect the Company. The cases are as follows:
Civil Cases
Influence on
Sanctions Nominal Tuntutan
No Tree of Things / Gugatan Solution Status Company Management Efforts
imposed Ganti Rugi
Conditions
1. Case No. 59/Pdt.G/2021/PN.Kds Examination at the Risk of paying Bank Mandiri has filed None Materiil:
between Moch Imam Rofi'i and Supreme Court level indemnity a judicial review and Rp5.800.090.000
Bank Mandiri. (Judicial Review) has submitted the
memory of the review Immateriil:
Rp50.000.000.000
2. Case No. 615/Pdt.G/2023/ PN Sby Examination at the Risk of paying Bank Mandiri has None Materials:
between Samsuduri and Bank District Court level indemnity attended the trial Rp2.000.000.000,-
Mandiri process, submitted
answers, and will Immateriil:
prepare evidence Rp48.000.000.000,-
supporting Bank
Mandiri's position
3. Case No. 649/Pdt.G/2023/ PN. Examination at the Risk of paying Bank Mandiri has None Materials:
Jkt.Cell between Wida Murtini District Court level indemnity attended the trial Rp3.762.500.000,-
Soedibyo and Bank Mandiri process, submitted DM2.311.042,-
answers, and will
prepare evidence Immateriil:
supporting Bank Rp6.323.134.536,-
Mandiri's position
Impact of Litigations on the Company
The impact of received by Bank Mandiri through the legal process is not significant as Bank Mandiri has carried out
mitigation in accordance with its risks inherent.
LITIGATION OF THE BOARD OF COMMISSIONERS AND BOARD OF DIRECTORS
During 2023, there were no current members of the Board of Directors and/or Board of Commissioners of Bank Mandiri
who had legal issues, both civil and criminal.
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
LITIGATION
SIGNIFICANT LITIGATION OF SUBSIDIARIES
Litigations
In 2023, the Subsidiary Company faces a number of Disputes that have been resolved (have permanent legal force)
and which are still in the process of being resolved, as presented in the following table:
No. Litigation Civil Industrial Relations
1. Cases/Litigation under settlement process 320 4
2. Resolved Cases/Litigation (has had permanent legal force) 240 3
Of these cases, 14 (fourteen) civil cases were most significantly affected the Company (Subsidiaries), as presented in
the following table:
Civil Cases
1. PT Asuransi Jiwa Inhealth Indonesia
Pokok Perkara atau Gugatan The Parties
Plaintiff: Angga Nur Charistiawan
Defendant: PT Asuransi Jiwa Inhealth Indonesia
Object of the Matter:
Unlawful Acts of rejection of AJK Claims
Subject of Lawsuit:
The plaintiff demanded that Mandiri Inhealth pay a claim of Rp524,882,000 and Immaterial
Loss of Rp500,000,000
Status Penyelesaian Level One: Mediation of the Parties
Pengaruh Terhadap Kondisi Perusahaan (Risiko) Financial Risk and Reputational Risk
Nilai Gugatan Rp1,024,882,000
Sanksi yang dikenakan -
2. PT Asuransi Jiwa Inhealth Indonesia
Principal Case or Lawsuit The Parties
Plaintiff: Ertha H.
Defendant: PT Asuransi Jiwa Inhealth Indonesia
Co-Defendant: PT Mandiri Tunas Finance
Object of the Matter:
Incontestability clause on credit life insurance
Subject of Lawsuit:
The plaintiff demanded that Mandiri Inhealth pay compensation to the Plaintiff in the
amount of Rp494,487,000
Completion Status First Degree: lose at district court level
Appeal Level: Lose at the appellate level
Cassation Level: Cassation process
Impact on Company Conditions (Risk) Financial Risk and Reputational Risk
The Value of a Lawsuit Rp494,487,000
Sanctions imposed Rp494,487,000
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LITIGATION
3. PT Asuransi Jiwa Inhealth Indonesia
Principal Case or Lawsuit The Parties
The Plaintiffs: Hijrawati, Nur Indah, Mohammad Kamarudin, Moh. Akbar, Moh. Dawn, Dea
Dinda Diamond, Syahsa Pearl
The Defendants:
PT Asuransi Jiwa Inhealth Indonesia
PT Mandiri Tunas Finance
PT Asuransi Ciputra Indonesia
OJK Central Sulawesi
Object of the Matter:
Unlawful Acts of rejection of AJK Claims
Subject of Lawsuit:
The plaintiff demanded that PT Asuransi Ciputra Indonesia pay insurance benefits of
Rp30,000,000 and demanded Mandiri Inhealth to pay the remaining installments of
Rp55,302,000
Completion Status Done
Impact on Company Conditions (Risk) Financial Risk and Reputational Risk
The Value of a Lawsuit Rp85,302,000
Sanctions imposed N.O Verdict
4. PT Asuransi Jiwa Inhealth Indonesia
Principal Case or Lawsuit The lawsuit case No. 404/Pdt.G/2013/PN.Jkt.Pst between PT Atriumasta Sakti as the Plaintiff
and BSI as the Defendant related to the implementation of the arbitrage judgment that has
been won by the Plaintiff.
Completion Status The District Court stated that it was not authorized to examine and adjudicate the case.
PT DKI Jakarta upheld the District Court’s ruling.
PA Central Jakarta has summoned/ aanmaning to BSI to carry out the said verdict. BSI had
attended the annmaning subpoena, but Plaintiff was not present. Until now, BSI has not
received any call/aanmaning.
Impact on Company Conditions (Risk) Indemnity risk
The Value of a Lawsuit Claims for damages:
Material of Rp9,441,701,946
Immaterial of Rp300,000,000,000
Sanctions imposed N.O Verdict
5. PT Bank Syariah Indonesia Tbk
Principal Case or Lawsuit The lawsuit case No. 647/Rev.G/2018/PN. Jkt.Sel between Othniel Wirata Purbowo as the
Plaintiff and BSI as the Defendant and OJK as the Co-Defendant related to the delivery
of cheques worth Rp10 billion to Oktavianti Budhi Nugroho who serves as the head of the
BSI KCP Sultan Iskandar Muda branch but the customer has not received proof of deposit
certificates for the placement of the data.
Completion Status The District Court held that Plaintiff's suit was inadmissible. Against this decision, the Plaintiff
filed an appeal and is still in the process of examination at High Court of DKI Jakarta.
Impact on Company Conditions (Risk) Indemnity risk
The Value of a Lawsuit Claims for damages:
Material of Rp13,916,000,000
Immaterial of Rp10,000,000,000
Sanctions imposed Still an Appeal Process
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
LITIGATION
6. PT Bank Syariah Indonesia Tbk
Principal Case or Lawsuit The lawsuit case No. 360/Pdt.G/2021/PN.Jkt.Pst between Firhat Esfandiari as the Plaintiff and
BSI as Defendant II related to the auction to be conducted by BSI against the customer’s
guarantee an PT Mitra Kosasih.
Completion Status The District Court said it was not authorized to try and examine the case. Against this
decision, the Plaintiff filed an appeal and is still in the process of examination at DKI Jakarta
High Court.
Impact on Company Conditions (Risk) Indemnity risk
The Value of a Lawsuit Claims for damages:
Material of Rp31,645,822,960
Immaterial of Rp100,000,000,000
Sanctions imposed Still an Appeal Process
7. PT Bank Syariah Indonesia Tbk
Principal Case or Lawsuit The lawsuit case No 519/Pdt.G/2023/PN.Bdg between Sukmawati (customer) as the Plaintiff and BSI
as Defendant II related to the auction to be conducted by BSI.
Completion Status The District Court said it was not authorized to try and examine the case. Against this decision, the
Plaintiff filed an appeal and is still in the process of examination at DKI Jakarta High Court.
Impact on Company Conditions (Risk) Indemnity risk
The Value of a Lawsuit Claims for damages:
Material of Rp350.000.000.000,00
Immaterial of Rp500.000.000.000,00
Sanctions imposed Still being processed in District Court
8. PT Mandiri Utama Finance
Principal Case or Lawsuit The Parties:
Plaintiff/Appellant: Drs. Agung Sunaryo (Debtor)
Defendant 1: MUF Head Office
Defendant 2: MUF Yogyakarta
Defendant 3: Eko Wibowo/Eko Ari Wibowo (Employee of MUF Yogyakarta)
Defendant 4: POLICE HEADQUARTERS. YOGYAKRATA SPECIAL REGION POLICE QQ. Ditreskrimum
Polda DIY qq. Subdit IV Ditreskrimum polda DIY qq. Kanit III Subdit IV Ditreskrimum Polda DIY
Object of the Matter:
Financing Agreement, Financing Object, and Police Report at Polda DIY Yogyakarta (Tort Lawsuit)
Completion Status A judgment has been issued by the South Jakarta District Court stating that Granting the
exception of Defendant I, Defendant II, Defendant III regarding the authority to try or relative
competence hence the South Jakarta District Court is not authorized to try the case. Currently, it is
still in the process of examining appeal legal remedies at the DKI Jakarta High Court
Impact on Company Conditions (Risk) Does not have a significant impact on the condition of the company
The Value of a Lawsuit Material of Rp1.021.000.000
Sanctions imposed Still a legal process of appeal
768 PT Bank Mandiri (Persero) Tbk
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GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
LITIGATION
9. PT Bank Mandiri Taspen
Principal Case or Lawsuit The Parties
Civil Case No : 1193/Pdt.G/2018/PN.Dps 06 Plaintiff: Ni Wayan Mudiasni
December 2023 Defendant I: PT Bank Mandiri Taspen (KCP Sempidi)
Defendant II: PT Balai Lelang Bali
Object of the Matter
Certificate of land and building (SHM) No. 5246/Desa Batubulan covering an area of 173 m2
1. The plaintiff objected to the inclusion of standard clauses in the binding credit agreement;
2. The plaintiff feels that he has never agreed to the existence of an auction process for the
object of the case;
3. The plaintiff feels that the credit cannot be said to be bad because it is not yet due, even
though the credit collectibility is already bad;
4. The plaintiff postulates in his lawsuit asking to cancel the credit that has been agreed upon by
the parties (debtor & Bank)
Completion Status The case has been decided at the District Court level (Bank Mandiri Taspen won).
The case has been decided at the High Court level (Bank Mandiri Taspen won).
The case is still being processed in the Supreme Court.
Impact on Company Conditions (Risk) Does not have a significant effect on the condition of the company.
The Value of the Lawsuit The value of the material loss claim for the defendants is Rp.30,000,000 and plus the loss of
collateral / collateral that has entered the auction process amounted to Rp.875,000,000 on a joint
basis.
Sanction Imposed Bank Mandiri Taspen won at the PN and PT. Currently still in the process of Cassation in the
Supreme Court.
There are no claims for damages.
10. PT Bank Mandiri Taspen
Principal Case or Lawsuit The Parties
Civil Case No : 6/Pdt.G/2020/PN Pbg 07 Plaintiffs: Taspen Abadi Sentosa
February 2020 Defendant I: Kusworo
Defendant II: Bank BTN
Co-Defendant I: PT Bank Mandiri Taspen (KC Purwokerto)
Co-Defendant II: PT Pos Indonesia (Persero)
Object of Case
Unlawful acts committed by former employees of PT TAS (DEFENDANT I) resulting in losses PT
TAS
5. Mr Kusworo (Defendant I) is a marketer of PT TAS (Plaintiff) whose duty is to find and offer
Bank Mandiri Taspen Products (Co-Defendant I);
6. Defendant I allegedly deceived the prospective debtor, where the loan nominal
submitted by the prospective debtor was different from the loan nominal in the credit
application.
Completion Status The case was decided at the District Court level on November 03 with the following decision:
1. Stating that the Plaintiff's provision claim is unacceptable;
2. Rejecting the exception of the Defendants and Co-Defendant II in its entirety;
3. Granting the Plaintiff's claim in part;
4. Declare that Defendant I and Defendant II have committed a tortious act;
5. Punish Defendant I and Defendant II to pay material damages to the Plaintiff in the
amount of Rp. 2,436,962,487, - (two billion four hundred thirty six million nine hundred sixty
two thousand four hundred eighty seven rupiah).
The case has been decided at the High Court level on January 21, 2021 with the following
decision:
1. Accepting the appeal from the first appellant, originally Defendant II and from the second
appellant, originally Defendant I;
2. Affirm the decision of the District Court appealed against;
3. Punish the Appellant I, originally Defendant II and the Appellant II, originally Defendant I to
pay the court costs at the appeal level;
The case has been processed in the Supreme Court on November 30, 20222 with the following
decision:
1. Rejecting the Cassation Petition of the Cassation Petitioners I and II (Kusworo & Bank BTN
Purwokerto Branch).
2. Punish the Cassation Petitioners I and II to pay the case arising at the Cassation level.
Defendant II filed a judicial review in the Supreme Court on July 26, 2023, with the following
requests:
1. Accept the Petition for Reconsideration filed by the Petitioner for Reconsideration in its
entirety;
2. Reveal the Cassation Decision and the Decision at the Appeal level.
Impact on Company Conditions (Risk) Does not have a significant effect on the condition of the company..
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
LITIGATION
10. PT Bank Mandiri Taspen
The Value of the Lawsuit Request that Defendant I and Defendant II jointly and severally pay compensation in the
following amount:
Material loss: Rp2,436,962,487
Immaterial loss: Rp10,000,000,000
Sanction Imposed The case has not been decided at the Supreme Court Review level which was filed by
DEFENDANT II on July 26, 2023.
11. PT Bank Mandiri Taspen
Principal Case or Lawsuit The Parties
Civil Case No : 1220/Pdt.G/2023/PN Dps 07 Plaintiff : Emiliana Wilujeng
November 2023 Defendant I : Kadek Radika
Defendant II : Ketut Alit Nariasih Dadu, SH
Co-Defendant I : BPN Gianyar
Co-Defendant II : Bank Mandiri Taspen (KCP Ubud)
Object of Case
There was a process of sale and purchase of a piece of land between the Plaintiff and
Defendant I which was carried out before Defendant II. The sale and purchase process that
occurred did not run smoothly because there was no submission of land certificates with SHM
No. 1548 Taro an Village. Kadek Redika with an area of 1850m2 while the payment has been
completed. After checking, it was found that the piece of land was still charged with the Right
of Liability in the name of Defendant II
Completion Status Still in proceedings in District Court
Impact on Company Conditions (Risk) Does not have a significant effect on the condition of the company.
The Value of the Lawsuit There is no potential loss in this case
Sanction Imposed Still in proceedings in District Court
12. PT Bank Mandiri Taspen
Principa Case or Lawsuit Principal Case or Lawsuit
Civil Case No : 462/Pdt.G/2023/PN.Jkt.Pst Plaintiff : Undang Siregar dan 14 Debitur lainnya
July 25, 2023 Defendant I : Elmamber Petamu Sinaga (Bank Mandiri Taspen)
Defendant II : Mahendra Siregar (OJK)
Object of Case
A clause in the Credit Agreement whereby the Plaintiff in his Petition of Suit asks to revoke
the principal and interest on the loan and declares Defendant I and Defendant II to have
committed unlawful acts.
Completio Status Still in proceedings in District Court
Impact on Company Conditions (Risk) Does not have a significant effect on the condition of the company.
The Value of the Lawsuit IDR18,000,000,000 consisting of material loss claim + immaterial loss
Sanction Imposed Still in proceedings in District Court
13. PT AXA Mandiri Financial Services
Principal Case or Lawsuit No. 3/Pdt.G/2021/PN Bjm
Completion Status The case is still under examination in the Supreme Court
Impact on Company Conditions (Risk) Financial Risk
The Value of the Lawsuit IDR2.200.000.000
Sanction Imposed The case is still under examination in the Supreme Court
14. PT AXA Mandiri Financial Services
Principal Case or Lawsuit No. 1091/Pdt.G/2023/PN Jkt. Sel
Completion Status The case is still in the process of being examined at the South Jakarta District Court
Impact on Company Conditions (Risk) Financial Riskl
The Value of the Lawsuit IDR1.102.800.000
Sanction Imposed The case is still in the process of being examined at the South Jakarta District Court
770 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
LITIGATION
15. PT AXA Mandiri Financial Services
Principal Case or Lawsuit No. 54/Pdt.G/2023/PN Pal - PN Palu
Completion Status The case is still under appeal at Palu High Court
Impact on Company Conditions (Risk) Reputation Risk
The Value of The Lawsuit Rp0
Sanction Imposed The case is still under appeal at Palu High Court
Litigation Faced by the Board of Commissioners and Board of Directors of Subsidiaries
During the period of 2023, there were no current members of the Board of Directors and/or Board of Commissioners of
Subsidiaries who had legal issues, both civil and criminal.
Disclosure of Administrative Sanctions from OJK to Subsidiaries
During 2023, no material administrative sanctions affecting the business continuity of the Subsidiaries and no administrative
sanctions imposed on members of the Board of Directors or the Board of Commissioners.
Significant Cases of each Subsidiary and Sub-Subsidiary
Important Cases encountered by each subsidiary in 2023 were as follows.
AXA Mandiri Financial Services
No. Litigation Civil Industrial Relations
1. Cases/Litigation under settlement process 6 0
2. Resolved Cases/Litigation (has had permanent legal force) 8 0
Mandiri Sekuritas
No. Litigation Civil Industrial Relations
1. Cases/Litigation under settlement process 0 0
2. Resolved Cases/Litigation (has had permanent legal force) 0 0
PT Mandiri Manajemen Investasi
No. Litigation Civil Industrial Relations
1. Cases/Litigation under settlement process 0 0
2. Resolved Cases/Litigation (has had permanent legal force) 0 0
PT Mandiri Tunas Finance (MTF)
No. Litigation Civil Industrial Relations
1. Cases/Litigation under settlement process 24 2
2. Resolved Cases/Litigation (has had permanent legal force) 60 1
Bank Mandiri Taspen
No. Litigation Civil Industrial Relations
1. Cases/Litigation under settlement process 4 0
2. Resolved Cases/Litigation (has had permanent legal force) 0 0
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
LITIGATION
PT Mandiri Utama Finance (MUF)
No. Litigation Civil Industrial Relations
1. Cases/Litigation under settlement process 21 0
2. Resolved Cases/Litigation (has had permanent legal force) 23 0
Mandiri Inhealth
No. Litigation Civil Industrial Relations
1. Cases/Litigation under settlement process 2 0
2. Resolved Cases/Litigation (has had permanent legal force) 1 0
Mandiri Capital Indonesia
No. Litigation Civil Industrial Relations
1. Cases/Litigation under settlement process 0 0
2. Resolved Cases/Litigation (has had permanent legal force) 0 0
Bank Syariah Indonesia
No. Litigation Civil Industrial Relations
1. Cases/Litigation under settlement process 263 5
2. Resolved Cases/Litigation (has had permanent legal force) 148 0
Mandiri International Remittance
No. Litigation Civil Industrial Relations
1. Cases/Litigation under settlement process 0 0
2. Resolved Cases/Litigation (has had permanent legal force) 0 0
Bank Mandiri Europe Ltd.
No. Litigation Civil Industrial Relations
1. Cases/Litigation under settlement process 0 0
2. Resolved Cases/Litigation (has had permanent legal force) 0 0
772 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
INFORMATION ACCESS AND CORPORATE
DATA
Bank Mandiri is committed to applying the principle of transparency
to shareholders and all stakeholders by providing access and
adequate means of information. During 2023, the Bank provides
important information and company data that requires socialization
to the public both through the corporate website (in Indonesian
and in English) to shareholders and all stakeholders. Access to the
corporate information and data to the public externally can be
accessed through the Bank’s official website, print media, internal
communication forums and other electronic media.
The public can access financial and non-financial reports that have been submitted by Bank Mandiri transparently
through various means including Mass Media, Company Website, Public Expose, Electronic Reporting Facilities IDX issuers,
the OJK Electronic Reporting System, and the SOE Ministry Portal that are available on time, complete and accurate.
Teuku Ali Usman
Plaza Mandiri Lt. 3
Jl. Jenderal Gatot Subroto Kav. 36-38
Jakarta 12190 Indonesia
Tel : 021 524 5299
Corporate Website : www.bankmandiri.co.id
Secretary Email : corporate.secretary@bankmandiri.co.id SItus Web 1400 - (021) 5299 7777
www.bankmandiri.co.id
Head Office Contact
Address ADDRESS
Corporate Secretary
Plaza Mandiri corporate.secretary@bankmandiri.co.od
Jl. Jenderal Gatot Subroto Kav. 36-38
Jakarta 12190 Indonesia Contact Care
INDONESIA Email : mandiricare@bankmandiri.co.id
Tel : 62-21 5265045
Fax : 62-21 5274477, 527557 Media Social
facebook : https://id/facebook.com/officialbankmandiri/
twitter : @bankmandiri
Instagram : @bankmandiri
ANNUAL REPORT 2023 773
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
CODE OF CONDUCT
Bank Mandiri has a code of conduct in place that explains
the basic principles of personal and professional behavior
carried out by the Company. The code of conduct applies to
all Bank Mandiri employees both contractual and permanent
employees, and applies to all Board of Commissioners and
Directors. The application of a code of conduct is expected
to encourage the realization of professional, responsible,
reasonable, appropriate and trustworthy behaviour in
conducting business relationships with fellow co-workers and
work partners.
The Company instils its core values and builds a strong The work ethic is an elaboration of the basic principles of
culture through Code of Conduct as a commitment personal and professional behaviors that are expected
to enhancing the integrity of each of its employees in to be obeyed by Bank Mandiri Personnel. The business
applying good corporate governance. ethics are moral principles related to the behaviors
of the individuals, protection of bank properties, and
The Code of Conduct contains the Company’s bank business activities including in its interaction
commitment to its various stakeholders to uphold business with stakeholders as the basis for the behavior of the
ethics and work ethics of the Company’s personnel. The Bank in conducting its business operations. Those are
Code of Conduct applies to all personnel of the Company standard behaviors that have to be implemented in all
including the Board of Commissioners, Board of Directors, organizational levels.
employees and other individuals or Institutions associated
with the Company’s business, whether in relation to the
business ethics, work ethics or daily behavior. Every
employee is required to behave in reflection of the
Company’s values in realizing its vision and mission.
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CODE OF CONDUCT
Code of Conduct Basic Principles
The main points of Bank Mandiri’s code of ethics contain arrangements for work ethics and business ethics. The work
ethic that regulates Bank Mandiri personnel’s behaviors covers the following aspects:
Conflict of interest is a condition in which the Board of the Bank in carrying out its duties and responsibilities have
interests beyond the interests of the service, both concerning personal, family or the interests of other parties so that
the Board of the Bank of the possible loss of objectivity in making decisions and policies appropriate authority that the
Bank has given. Therefore, the entire personnel of the Bank:
Shall avoid activities that may cause a conflict of interest and report to the direct supervisor if unable to avoid.
1. Shall be prohibited to give consent and or request approval of any loan facilities, as well as special interest rates or
other specificity for:
a. Himself/Herself.
1 Conflict of interest b. His family.
2. Companies where he and/or his family have an interest
3. Shall be prohibited to work for another company, unless it has received a written assignment or permission from
the Bank. Board of Commissioners and Board of Directors that follow regulatory requirements.
4. Shall be prohibited to become a direct or indirect partner, either a partner for goods or services for the Bank.
5. Shall be prohibited to collect goods belonging to the Bank for personal, family or other outside interests.
6. Only allowed to conduct securities transactions, foreign exchange trading, precious metals, derivative transactions
and other goods for their own benefit in the absence of conflict of interest, violation of insider trading rules of the
Capital Market Authority, and other regulations.
1. Shall be required to understand and maintain the confidentiality of any information, in accordance with prevailing
regulations
2. Shall use the information received only for the banking activities.
3. In providing information, must act in accordance with applicable provisions.
4. To avoid misuse, the dissemination of customer information in the Bank’s internal environment is done carefully and
only to interested parties.
5. Shall be prohibited from disseminating information to outside parties regarding:
2 Confidentially a. Bank Activities with the Government of the Republic of Indonesia.
b. Internal policies and Bank work procedures.
c. Management of Information Systems, Data and Reports
d. Employee data, whether active or not
6. Bank business activities, including activities with customers and partners.
7. Except with the approval of the authorized Bank official or because of orders based on applicable laws and
regulations.
8. The obligation to maintain special matters that must be kept confidential, still applies to former Bank employees.
1. Shall be prohibited from abusing authority and taking advantage of directly or indirectly, from knowledge
obtained from the Bank’s business activities to:
a. Personal benefits.
b. Benefits for family members.
c. Benefits for other parties.
2. Shall be prohibited from requesting or accepting, permitting or agreeing to accept gratuities related to his position
and contrary to his obligations in accordance with applicable laws and regulations.t
3. The types of gratuities and reporting mechanisms will be regulated in separate provisions.
4. Shall be prohibited from requesting or accepting, permitting or agreeing to receive a gift or reward from a third
party who obtains or seeks to get a job related to the procurement of goods or services from the Bank.
5. In the case of customers, partners and other parties giving gifts in the form of goods or in other forms at certain
times such as on holidays, certain celebrations, disasters and others, if:
Position Abuse and
3 a. As a result of receiving the gift it is believed that it has a negative impact and affects the bank’s decision, and
Gratification
b. The price of the gift is outside the reasonable limit,
6. Then, the Bank Officers who receive the gift must immediately return the gift with a polite explanation that the
Bank’s Staff is not permitted to receive gifts. In the case of giving gifts as mentioned in point (d) above for one
reason or another it is difficult to be returned, members of the Bank’s Staff who receive the gift must immediately
report to UPG with a copy to the Head of the Work Unit.
7. In the case of customers, partners and other parties providing promotional items, so long as the result of receipt of
the promotional item does not cause a negative impact, it is permissible to accept it.
8. In order to procure goods and services from third parties for bank services, must try to get the best price with a
maximum discounted price which is recorded for the Bank’s profit.
9. Shall be prohibited from using his position to borrow from a customer or to borrow from a customer.
10. Shall be prohibited from taking advantage of the opportunity to use the Bank’s facilities for its own benefit beyond
those provided by the Bank.
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
CODE OF CONDUCT
1. Bank employees who have confidential information are not permitted to use the information to take advantage
of themselves, their families or other third parties.
2. Shall be prohibited from using internal information to make purchases, or trade securities, unless the information is
4 Insider’s behavior known to the public.
3. Shall be prohibited from misusing his position and taking advantage of both directly and indirectly for himself and
others who can influence the decision.
4. Decision making to sell or buy Bank assets and other services must be done by prioritizing the interests of the Bank.
1. Shall be obliged to present accurate and accountable data.
2. Not allowed to book and/or change and/or delete books, with a view to obscuring the transaction.
Bank Data Integrity
5 3. It is only permitted to make changes or deletion of data based on the authorization of the competent authority in
and Accuracy
accordance with procedures established by the Bank.
4. Not allowed to manipulate documents.
1. Must always be introspective and avoid the involvement of the Bank in criminal activities in finance and banking.
Banking System
6 2. Must be suspicious of unusual transactions and must take preventive actions in detecting accounts suspected of
Integrity
being used for activities such as money laundering, terrorism financing, corruption and other crimes.
The business ethics as the basis for the behaviour of the Bank’s employees in carrying out business activities, covers the
following aspects:
1. Personal integrity
a. Upholds morals, has self-esteem and strong discipline.
b. Maintain personal integrity in accordance with applicable rules, regulations, policies and systems.
c. Has a commitment to maintain the Bank’s image and reputation.
d. Rely on all actions and behaviors on pure conscience.
e. Act respectfully and responsibly and free from influences that allow loss of objectivity in carrying out tasks or
cause the Bank to lose its business or reputation.
f. Avoid activities related to an organization and/or individuals that enable conflicts of interest.
1 Individual behavior
g. Both individually and jointly always strive not to be involved in matters that can weaken or reduce the integrity
of the banking system in Indonesia.
2. Treatment/Actions of Discrimination
a. Uphold human rights.
b. Prevent discrimination in all its forms.
c. Acts of Harassment by Bank Officers must avoid all forms of conduct that violate public order and morality.
3. Acts of harassment
Must avoid all forms of actions that violate public order and morality
1. Bank Property
a. Always maintains and protects all assets owned by the Bank, both tangible and intangible.
b. Using the Bank’s assets only for activities related to the interests of the Bank.
c. Use the Bank’s assets responsibly including the appropriateness of the designation.
2. Confidential Information Protection
Protection of Bank a. Protect and prevent valuable and confidential information from loss, misuse, leakage and theft.
2
Property b. Do not disseminate reports/information about banks that are not intended to be public.
3. Intellectual Property of the Bank
a. Safeguard the Bank’s intellectual property.
b. Dedicate competencies held for the interests of the Bank as intellectual property of the Bank.
4. Note and Reporting
a. Responsible for the accuracy and completeness of the notes and reports presented.
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CODE OF CONDUCT
1. Mis-representation
a. Bank staff representing the Bank in dealing with third parties act according to their capacity and authority.
b. Bank staff representing the Bank provide correct information, documents and reports in the right way.
c. The Bank’s Board of Directors avoids actions that can cause misunderstanding from other parties.
2. Relations with Business Partners
a. always prioritize the interests of the Bank in dealing with business partners.
b. Prevent the occurrence of corruption, collusion and nepotism and negative images in dealing with work
partners.
c. In working with partners, the principles of professionalism and justice are based on good faith.
3. Behaviour in Competing
Implementation of a. Responsible for creating and maintaining healthy competition in conducting business.
3
Bank Business b. Avoid and prevent unfair ways of competing in developing his career.
4. Relations with Other Organizations
a. can conduct business contacts with other organizations including competitors as long as they provide benefits
to the Bank.
b. Avoid all forms of collaboration/improper alliances with other parties.
5. Obtain and Use Third Party Information
a. avoid obtaining confidential information from third parties/competitors in inappropriate ways.
b. Do not recruit competitor employees with the aim of obtaining confidential information from competing
companies.
6. Relation to Regulators
a. Adhere to the ethical principles and provisions that apply in fostering relationships with Regulators
Respectful Workplace Policy (RWP) is a policy on a safe
work environment, respecting and protecting human The application of a code of conduct is expected to
value and dignity, promoting mutual respect, free from encourage the realization of professional, responsible,
discrimination, exclusion or restrictions, bullying and reasonable, appropriate and trustworthy behaviour in
harassment, as well as various other forms of violence conducting business relationships with fellow co-workers
both mental and physical for all levels of the Bank including and work partners.
parties related to the Bank.
Dissemination of the Code of Conduct
RWP is structured to create a harmonious, inclusive, The code of conduct has been communicated and
conducive and productive work environment so as to socialized to the Board of Commissioners and its supporting
foster the Bank’s business sustainability and uphold Human aspects, Directors, officials one level below the Board of
Rights. Directors and all employees, including through:
1. Company Website.
In order to implement RWP principles, all levels of the 2. Email administrator delivered to all employees of the
Bank must respect equality and differences (prohibited Company.
from behaving/discriminating), and avoid disrespectful 3. At the time of the signing of the collective labour
behavior, including but not limited to behavior that will agreement carried out between the union of the
offend, intimidate, humiliate others, and/or various forms Company and the management of the Company.
of harassment, bullying and other forms of violence that 4. Standing banners, flyers and other advertising media
have the potential to degrade human value and dignity. in the Company’s office area.
The Head of Work Unit has the role, duty, and responsibility In addition, the code of conduct can also be accessed
to realize and maintain a harmonious, inclusive, conducive at any time by all employees of Bank Mandiri through the
and productive work environment in their respective work Bank Mandiri portal called the Knowledge Management
units System (KMS).
Compliance to Code of Conduct Effort In Implementation and Enforcement
Bank Mandiri has a code of conduct that explains the of the Code of Conduct
basic principles of personal and professional behavior The employees can report alleged violations of the
carried out by the Company. The code of conduct implementation of the code of conduct to superiors
applies to all Bank Mandiri employees both contractual through a whistleblowing system mechanism called a
and permanent employees, and applies to all Board of Letter to CEO (LTC). Any action that has been proven
Commissioners and Directors. as a violation of the code of conduct will be subject to
sanctions in accordance with applicable regulations.
ANNUAL REPORT 2023 777
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
CODE OF CONDUCT
Efforts to implement and enforce the Bank Mandiri code of conduct are carried out with full awareness in the form of
commitments, attitudes and actions, which include:
1. Statement of Compliance with the Bank Mandiri Code of Conduct
Bank Mandiri Personnel are required to read, understand well and are required to sign a “Statement of Compliance
with the Bank to the Code of Conduct”.
2. Commitment of Management and Entire Bank Mandiri Employees
Management’s commitment and entire employees of Bank Mandiri to not receive money and/or items of gratuity
and/or gifts related to their obligations or duties are published through the mass media and the Company’s website.
3. Annual Disclosure of Conflict of Interest
Bank Mandiri personnel are required to make annual disclosures related to conflicts of interest each year, and each
work unit is required to submit a transaction/decision report containing a conflict of interest every quarter.
4. Integrity Pact
The integrity pact is signed by executives with authority and all partners/vendors of Bank Mandiri who are involved
in the process of lending, procurement of goods and services, and accreditation of partners. In addition, the signing
of the Annual Integrity Pact is carried out by all Board of Commissioners, Directors, and Executives of Bank Mandiri
in an effort to implement gratuity control. All Bank Mandiri employees also sign the Integrity Pact for the application
of gratuities every 1 (one) year.
5. Awareness Program
New Bank Mandiri employees will get the Bank Mandiri Code of Conduct induction program called the jump start
program, as well as continuous and consistent policy socialization.
Types of Sanctions for Code of Conduct
The sanctions for Code of Conduct violation are categorized into 3 (three) types, namely minor, medium and serious
sanctions. Every violation of the Code of Conduct will be subject to sanctions in accordance with the applicable Employee
Discipline Regulations of Bank Mandiri, including criminal sanctions stipulated in the prevailing laws and regulations.
Types of Sanctions for Code of Conduct Violation
Types of Violations Sanctions
Minor Sanctions First Written Admonition
Second Written Admonition
Medium Sanctions First Written Warning
Second Written Warning
Serious Sanctions Firm and Final Written Warning Termination/Dismissal of Employment
Total Violations of Code of Conduct
In 2023, a total of 326 violations of the code of conduct was recorded with the following details:
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CODE OF CONDUCT
Sanctions of Code of Conduct Violations
Types of Sanctions 2023 2022 2021
First Written Admonition 155 134 112
Second Written Admonition 54 62 26
First Written Warning 55 69 47
Second Written Warning 10 19 29
Firm and Final Written Warning 10 11 14
Termination of Employment 42 41 50
Total 326 336 278
The number of violations of the code of ethics based on the categories of sanctions provided were as follows:
Types of Sanctions 2023 2022 2021
Minor 209 196 138
Medium 65 88 76
Major 52 52 64
Total 326 336 278
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HIGHLIGHTS REPORT PROFILE AND ANALYSIS
ANTI-CORRUPTION PROGRAM
Bank Mandiri strives to implement anti-corruption and anti-bribery
practices and culture within the Company by instilling the corporate
core values and establishing several regulations and/or policies
related to corruption prevention, such as internal control policies,
Employee Discipline Regulations, Code of Conduct, Business Ethics
and reflected in the development of Corporate Culture, among
others, instilling integrity values at all levels of the Bank
The actions taken by Bank Mandiri to address issues of In order to eradicate corruption, on 4 November 2014,
corruption practices, specifically in the Code of Conduct, the Company declared a commitment to the Corruption
have been regulated as follows: Eradication Commission to:
1. Comply with external and internal regulations 8. Build a National Integrity System with a Work Culture
2. Prohibit all levels of the Bank from requesting or and Prosperity Spirit approach.
receiving, agreeing to receive a gift or reward from 9. Implement gratuity controls to support efforts to
a third party that obtains or seeks to obtain facilities eradicate corruption in the Company.
from the Company in the form of a “cash loan and
non-cash loan” facility, or in order to purchase or As an implementation of the commitment, Bank Mandiri
discount letters notes, promissory notes, checks and has done the following:
trade papers or other proof of liability, or other facilities 1. Established a gratuity Control Unit which is part of the
related to the Bank’s operations and those related to Compliance unit as coordinator of gratuity control
the procurement of goods and services from the Bank. at Bank Mandiri.
3. Prohibition to all levels of the Bank in misusing their 2. Issued provisions regarding the gratuity control program
authority and taking advantage both directly and within the Bank Mandiri, which every year or according
indirectly from the knowledge obtained from the to the needs of the Company are continually refined
Company’s business activities to: in line with the development of the Company and/
4. Personal advantage or fulfilment of the laws and regulations and lastly as
5. Benefits for family members refined in 2023.
6. Benefits for other parties 3. Conduct dissemination of the gratuity control
7. Providing sanctions from minor to serious for violators program to all levels of Bank Mandiri employees and
of the prohibition. stakeholders.
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
GRATIFICATION POLICY
Bank Mandiri recognizes the importance of gratification control
in keeping corporate operations functioning in compliance with
business principles that uphold the value of integrity. Gratification
control strives to establish Good Corporate Governance values in
all employees, to ensure daily business interactions with customers,
vendors, partners, and all stakeholders are always founded on ethics,
mutual trust, and responsibility. Consequently, business interests can
continue to operate successfully and ethically while not violating
the restrictions of the gratuity prohibition
Bank Mandiri has in place the Operating Technical 9. Sanctions to the violators of the rules in the Anti-Bribery
Guideline of Gratification Control that regulates the Management System.
prohibition on receiving gratuity for all Bank Mandiri
employees. Currently, Bank Mandiri strives to make Bank Mandiri has received ISO 37001:2016 Certificate
continuous improvements in the implementation of its of Anti-Bribery Management System for the scope of
gratification controls. Procurement & Vendor Management since 10 August 2020
and addition of Internal Audit Process scope, thereby it
Anti-Bribery Management System changed to become Procurement, Vendor Management
To continuously foster Gratification Control program, and Internal Audit Process since 20 September 2022
specifically on anti-bribery that in line with the ISO The updated ISO 37001:2016 Anti-Bribery Management
37001:2016 Standard of Anti-Bribery Management System, System certificate with the scope of Procurement, Vendor
Bank Mandiri has stipulated the following matters: Management and Internal Audit Process was obtained
on 13 October 2023.
1. Prohibits bribery practices and its kinds in the
company’s environment; Bank Mandiri has obtained ISO 37001:2016 Anti-Bribery
2. Compliance with laws and regulations and other Management System Certificate for the scope of
prevailing rules related to anti-bribery; Procurement & Vendor Management for the first time
3. Align the anti-bribery policies with the company’s on August 10, 2020. The updated ISO 37001:2016 Anti-
objectives; Bribery Management System certificate was obtained on
4. Corporate governance that fosters the achievement October 13, 2023 with the scope of Procurement, Vendor
of anti-bribery goals; Management and Internal Audit Process.
5. Commitment to fulfil the requirements of Anti-Bribery
Management System; Gratification Control Management
6. Promote the improvement of anti-bribery awareness The Organization Structure of Gratification Control Unit
to related stakeholders; (UPG) is managed by the Compliance Unit, namely the
7. Carry out sustainable improvement principles in the Compliance & AML-CFT Group. The UPG is established
Anti-Bribery Management System; according to the Board of Directors Decree No. KEP.
8. Provide responsibility, authority, and independency DIR/64/2021 dated 8 December 2021, and renewed by
to Anti-Bribery Compliance Functions; the Board of Directors Decree No. KEP.DIR/64/2021 dated
8 December 2021.
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
GRATIFICATION POLICY
The UPG functions to control gratuities within Bank Mandiri, which in carrying out their duties are assisted Regional Business
Control (RBC) – Anti Money. Laundering Officer (AMLO).
Gratification Reporting Mechanism
Bank Mandiri has a gratification reporting mechanism that is adjusted to the KPK reporting mechanism, with the following
charts:
Laporan disampaikan langsung ke KPK melalui GO KPK (tembusan ke UPG
Login/Submit
Cek status
UPG
Pelapor
Email Notifikasi
• Review & Verifikasi
Surat Penetapan Gratifikasi • Upload Surat Penetapan Gratifikasi
Socialization of Gratification Policy
Socialization related to gratification control was carried out continuously to all levels of organization to increase awareness
where in its implementation the UPG coordinated with RBC-AMLO. The socialization is carried out directly to the Working
Units at Head Office, Regional Offices, Branch Offices and through regular ODP/SDP/BBMC.
During 2023, socialization has been carried out to Bank Mandiri employees, third parties (vendor meetings), and
benchmark visits from Subsidiary Companies online.
Other media used in disseminating gratification control policies are:
1. Installation of Gratification Control Posters on email blasts, screen savers, home pages of internal websites of Bank
Mandiri employees, Mandiri Magazine, Plaza Mandiri elevator hallways and the display of gratification control videos
in the elevators of Bank Mandiri office buildings, as well as displays of gratification items on the display cabinet of
gratuities in the south lobby of Plaza Mandiri.
2. Invite all Bank Mandiri partners/vendors not to provide gratuities related to religious celebrations through the media
of national newspapers and Bank Mandiri’s social media (Bank Mandiri’s Instagram Story, Twitter, and Facebook),
as well as Memorandums and Letters to the Board of Commissioners, Directors and Employees of Bank Mandiri at
the Head Office and Regionals and Subsidiaries.
Gratification Reports In 2023
Bank Mandiri employees who accept/reject gratuities must report their receipt/rejection directly to the KPK through
the GOL application (Online Gratification) with the http://gol.kpk.go.id address or UPG through the Mandiri Online
Gratification application (GO Mandiri) with the web address of https://ipa.corp.bankmandiri.co.id/GOMandiri/.
During 2023, the number of reports of acceptance/refusal of gratuities received by the UPG was 68 reports. The reported
gratuities included bribery, perishable food/goods, and honorarium in official circumstances.
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
INTERNAL FRAUD
The implementation of Anti-Fraud at Bank Mandiri is based on
a strategy of 4 pillars, namely (1) prevention, (2) detection, (3)
Investigation, Reporting, Sanctions and Legal Processes, and (4)
Monitoring, Evaluation and Follow-up. Anti-Fraud Strategy is part of
Bank Mandiri’s fraud control system in order to reduce the potential
for fraud
Anti-Fraud Strategy Implementation b. Vulnerability Identifications, such as the application
of Risk Management principles where all policies
Bank Mandiri has implemented the Anti-Fraud Strategy and procedures are designed while observing the
in accordance with POJK No. 39/POJK.03/2019 for the internal control as well as GCG and Compliance
General Bank. As part of the improvement of the Internal principles. Employee’s works according to their
Control Policy, Bank Mandiri continues to improve the authority and responsibility is stated in each of
provisions. This is also carried out on every policy such their descriptions, and signed by the employee
as Standard Operating Procedures (SOP), Technical concerned. In addition, the Annual Disclosure was
Operational Instructions (PTO) and other regulations. signed by all employees at the beginning of the
year.
Bank Mandiri’s Anti-Fraud Strategy regulates 4 pillars, c. Know Your Employee (KYE) is a principle applied
which are: by the Bank to know each employee well, both
in terms of ability and personality. KYE is carried
1. Pillar 1 (Prevention) out through the selection of candidates as well
The responsibility of all levels of the Bank (work units) as monitoring the character and lifestyle of
and part of the Fraud Control System to reduce the employees.
potential of fraud. The programs of this pillar include:
a. Anti-Fraud Awareness, such as socializing the 2. Pillar 2 (Detect)
Anti-Fraud Statement, Employee Awareness The responsibility of all units as first line, second line, and
Program, and Customer Awareness Program. third line of defense and is part of the fraud control
Employees are trained, socialized, and made system in order to identify and identify fraud in the
aware of fraud awareness through internal media bank business activities. The programs implemented
channels of the bank that reach all employees, by Bank Mandiri in this pillar include:
as well as being required to take block leave. The a. Whistleblowing System-Letter to CEO, which has
Customer Awareness Program is implemented by been carried out and managed by an independent
utilizing social media effectively, periodically, and party to minimize conflicts of interest and provide
dynamically. a sense of security to the whistleblowers.
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
INTERNAL FRAUD
b. Fraud Detection System, which has been implemented to support bank detection activities, including transactional
and non-transactional fraud.
c. Surprise Audit, which is prioritized for business units that are high-risk or prone to fraud.
d. Surveillance System, which is aimed at monitoring and testing the effectiveness of the internal control system
(including the fraud control system).
3. Pillar 3 (Investigation, Reporting, Sanctions and Legal Processes)
Part of the Fraud Control System in fraud handling via investigations and the results are reported to the President
Director, Board of Commissioners, and Regulators, including proposals of sanctions and legal processes for the
perpetrators. To strengthen the function of this Pillar, the authority to carry out investigations and the imposition of
sanctions has been delegated to each region so as to accelerate case handling process and the recovery.
4. Pillar 4 (Monitoring, Evaluation and Follow-up)
Part of the Fraud Control System to monitor the follow-up to the results of investigations and evaluations of fraud
incidents, to improve on weaknesses and strengthen the Internal Control System to prevent the recurrence of fraud
due to similar weaknesses. Written reports to the President Director and the Board of Commissioners are carried out
in an orderly manner to monitor the predetermined follow-up list.
Frauds Committed (Internal)
Internal Fraud in 1 Year Members of BOC & BOD Permanent Employees Non-Permanent Employees
2023 2022 2023 2022 2023 2022
Total Fraud - - 49 62 39 33
Resolved - - 49 62 39 33
In resolving process internally - - - - - -
Not resolved - - - - - -
Followed up through legal processes - - 1 - 1 2
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
PREVENTION OF INSIDER TRADING
Bank Mandiri has in place the policy on Insider Trading as stated
in the Architecture Policy and Corporate Secretary Standard
Guidelines. The Bank’s Architecture Policy has stipulated that “all
Bank Executives are only permitted to carry out securities transactions,
foreign exchange trading, precious metals, derivative transactions
and other goods for their own interests if there is no conflict of interest,
violation of Insider Trading regulations from the Capital Market
Authority and other regulations.
Bank Mandiri has in place the policy on Insider Trading as to make a purchase or sale of shares.
stated in the Architecture Policy and Corporate Secretary 3. The insiders other than the Board of Directors and
Standard Guidelines. The Bank’s Architecture Policy has Board of Commissioners who commit violations as
stipulated that “all Bank Executives are only permitted stipulated above and proven to conduct transactions
to carry out securities transactions, foreign exchange and/or provide insider information will be subject to
trading, precious metals, derivative transactions and other disciplinary sanctions as stipulated in the Human
goods for their own interests if there is no conflict of interest, Resources Guidelines Standard.
violation of Insider Trading regulations from the Capital 4. The Board of Directors and the Board of Commissioners
Market Authority and other regulations. and parties due to their positions, professions/
relationships with the Bank that carries out insider
The Corporate Secretary Standard Guidelines stipulates trading are accountable in accordance with
the Insider Trading actions as stated in Chapter III No. 5 prevailing regulations.
letter d, which are: 5. Annual Disclosure/Annual Statement includes a
1. The insiders who have insider information, such as prohibition on insider trading. The obligation for the
information about the Bank’s financial situation, Bank’s executive to provide an annual statement
Bank activity plans and/or other unpublished material is regulated in the code of conduct and/or Human
information which may be expected to influence the Resources Guidelines Standard.
decisions of investors or shareholders, are prohibited
to buying and/or selling the Bank shares. In 2023, there were no insider trading occurred in Bank
2. The insiders who have insider information are prohibited Mandiri.
from influencing any party including the Insider’s family
ANNUAL REPORT 2023 785
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
WHISTLEBLOWING SYSTEM – LETTER TO
CEO
To maintain and improve the reputation of the Bank and in line with
the second pillar of the Anti-Fraud Strategy (SAF), the detection
pillar, risk control facilities and systems are needed and carried out
through the Whistleblowing System (WBS) mechanism. Bank Mandiri
has provided a reporting facility for complaints of violations called
Whistleblowing System - Letter to CEO (WBS-LTC). WBS-LTC aims to
detect acts of fraud or indications of fraud, encourage awareness
and concern for all employees and improve the company’s
reputation to stakeholders.
The management of WBS-LTC reports acceptance and administration is carried out by an independent third party
to provide a safe-environment that encourages employees and stakeholders to report acts of fraud or indications of
fraud. The types of fraud reported include fraud, deception, embezzlement of assets, leakage of information, banking
crimes, corruption crimes, and other actions that can be equated with fraud in accordance with the provisions of laws
and regulations, as well as actions that categorised as breaches of employee disciplinary regulation of Bank Mandiri.
In addition to reporting acts of fraud or indications of fraud, WBS-LTC can also be used to report violations of norms and
ethics as well as violations of respectful workplace policy.
Development of Whistleblowing System - Letter to CEO (WBS-LTC)
The development and improvement of WBS-LTC continues to be carried out to continuously improve the effectiveness
of its implementation. In 2023 improvements have also been made, with the following details:
2019 2020 2021 2022 2023
• An identity of the • It is allowed not to • WBS-LTC management • Bank Mandiri's • Bank Mandiri has been
whistleblower is a must include the identity of involves independent cooperation agreement able to access the KPK
• For employees only the whistleblower parties (PKS) with KPK No. 83 of Whistleblowing System
• Media only through • Vendors can report • The reporting party 2021, No. Dir.PKS/6/2021 (KWS) application to
mail, email and SMS • Media Reporting plus comes from internal or dated 2 March 2021 report Corruption Crimes
• WBS-LTC is managed by WBS-LTC website external parties concerning the (TPK)
internal parties • WBS-LTC reports • The whistleblower can handling of complaints
include fraud reports/ provide full identity or in an effort to eradicate
indications of fraud anonymous (identity criminal acts of
• WBS-LTC is managed by is only known to corruption signed by the
internal parties independent parties) Director of Compliance
• Media reporting: SMS/ & Human Resources
WA, email, website and • Strengthening the
mail implementation of the
• Broader WBS-LTC LTC WBS program for
reports include fraud/ members of financial
indication, non-fraud conglomerates
reports and inputs/
ideas for business
process improvement
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
WHISTLEBLOWING SYSTEM – LETTER TO CEO
Purposes and Objectives of WBS-LTC Protection for Whistleblowers
The WBS-LTC program as one of the Anti-Fraud Strategy Protection of Employees who submit reports containing
(SAF) programs, aims to: information related to disciplinary violations and breaches
1. Detecting indications or acts of fraud with the reports of applicable stipulations/regulations, as long as the
of Bank Mandiri employees or third parties, which information submitted by the Employee is true, according
can be submitted by clearly stating their identity to the facts and does not constitute a false report including
or anonymous, which can then be carried out an no involvement of the whistleblower.
investigation process or follow-up actions.
2. Encouraging awareness or concern of all employees to Types of Violations that can be Reported
participate in protecting their work units from losses due Reports that can be submitted through WBS-LTC, among
to fraud, hence to improve the quality of supervision, others, are:
and to elevate the sense of belonging of employees. 1. Fraud, which consists of:
3. Improving the company’s reputation with stakeholders, a. Fraud
particularly in the context of Corporate Governance b. Deceptions
that will improve the company’s image as it has c. Embezzlement of Assets
adequate anti-fraud equipment. d. Leak of Information
e. Banking Crimes
WBS-LTC Management f. Corruption Crimes
The management of WBS-LTC engages the independent g. Other actions that can be equated with fraud in
third party, which aims, among others, to: accordance with the laws and regulations, as well
1. Be Independent and professional. as actions that are categorised as breaches to the
2. Minimize the risk of conflict of interest. employee disciplinary regulation of Bank Mandiri.
3. Provide a sense of security for the whistleblower. 2. Non-fraud, including violations of external and internal
4. Increase stakeholder trust in WBS-LTC management. rules, including norms and ethics (code of conduct),
5. The whistleblower can monitor the status of the follow- with examples such as:
up to the WBS-LTC report being submitted. a. Abuse of authority and/or position.
b. Actions that can degrade the reputation and/or
Reporting Media good name of the Bank.
Bank Mandiri has provided reporting media for acts or c. Immoral acts inside and outside the Bank.
indications of fraud and/or non-fraud that can harm the d. Abuse.
customers and Bank Mandiri as follows: e. Discrimination, violence and bullying in the
workplace.
Website: f. Drug use.
https://bmri-wbsltc.tipoffs.info/ g. Engage in prohibited community activities.
h. Violations of ethics, include the use of social media.
Email:
bmri-wbsltc@tipoffs.info Dissemination of WBS-LTC
To increase understanding of WBS-LTC at all levels within the
Letter: organization, Bank Mandiri consistently and continuously
PO BOX 1007 JKS 12007 conducts dissemination in various ways, including by
presentation of short videos, placement of posters around
SMS and WA: the work environment, PC screen savers and e-mail blasts
0811-900-7777 to Bank Mandiri employees. and the use of print media
for WBS-LTC to be more effective going forward.
Confidentiality of Whistleblowers
As Bank Mandiri’s commitment to maintaining the
confidentiality of reporting data, the Bank provides:
1. Guarantee on the confidentiality of the whistleblower
identity.
2. Guarantee for the confidentiality of the contents of
the report submitted by the whistleblower.
ANNUAL REPORT 2023 787
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
WHISTLEBLOWING SYSTEM – LETTER TO CEO
WBS-LTC Reporting Mechanism
3a
1b Customer Care
Keluhan Nasabah
Group (CCG)
Web Client WBS-LTC
1 2
3
Website 3b Human Capital
Email Engagement
WhatsApp SDM & Outsource
SMS Management
Surat 4b
Compliance & 4 Secure Email Group (HCEOM)
Pelapor Pihak ketiga AML-CFT Group
6 5
3c
Fraud & Senior
Non Fraud Investigator (SIV)
4c
Nota
Unit Kerja Tindak
Lanjut
Information:
1. The whistleblower submits a WBS-LTC report through the website, email, Whatsapp & SMS or PO BOX Letter to Third
Parties.
a. Third Parties request information, documents or supporting evidence to the Whistleblower if the reporting has
not met the 4W1H principle.
b. The whistleblower completes the information.
2. Third Party delivers WBS-LTC report to Compliance & AML – CFT Group.
3. Compliance & AML – CFT Group analyzes WBS-LTC reports and forwards them to the relevant Work Units (CCG,
HCEOM or SIV) according to the classification of report types.
4. 6 Each Work Unit that follows up on the WBS-LTC report, submits the results of the follow-up to Compliance & AML –
CFT Group, then submits it to a Third Party to be informed to the Whistleblower.
WBS-LTC Handling Results
Reports of violation complaints entered through WBS-LTC media either through the website, e-mail, mailbox or SMS/
WA were as follows:
Submission Media Report Classifications
Followed Up Resolved
Year Non
Letters Email Website SMS/ WA Call Fraud Others Reports Reports
Fraud
2023 9 42 55 60 1 46 43 78 167 167
2022 1 47 66 23 0 30 55 52 137 137
2021 2 28 30 17 0 26 29 22 77 77
2020 4 24 38 9 0 29 22 24 75 75
2019 4 24 10 10 0 23 8 17 48 48
2018 0 7 1 0 0 2 2 4 8 8
Violation Reports Sanctions/Follow-Ups In 2023
Every investigated violation report and those proven as violation has received sanction based on the regulation.
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
IMPLEMENTATION OF STATE PROPERTY
ASSETS REPORTS (LHKPN)
Bank Mandiri has a policy regarding the reporting implementation
of State Property Assets Reports (LHKPN) that regulates the
Company’s employees who are required to report their assets,
delivery procedures, LHKPN administrator and work unit, as well as
sanctions that can be imposed on employees who do not carry
out their reporting obligations.
Policy of State Property Assets Reports (LHKPN) Manager of LHKPN
Bank Mandiri has a policy regarding the reporting LHKPN reporting manager consists of LHKPN Management
implementation of State Property Assets Reports Coordinator and e-LHKPN Management Administrators
(LHKPN) based on the Board of Directors Decree No. with these following details:
KEP.DIR/037/2022 dated 25 October 2022 concerning 1. LHKPN Management Coordinator is the Corporate
State Property Assets Reports (LHKPN) in the Environment Secretary and Group Head Human Capital Services
of PT Bank Mandiri (Persero) Tbk. This policy regulates the with the following scopes of duties:
Company’s employees who are required to report their a. Coordinating with Corruption Eradication
assets, delivery procedures, LHKPN administrator and Commission (KPK) in monitoring, filling, and
work unit, as well as sanctions that can be imposed on submitting LHKPN as well as socializing the
employees who do not carry out their reporting obligations. obligations to the LHKPN.
b. Coordinating with the Ministry of State-Owned
Mandatory Report of LHKPN Enterprises and KPK regarding the management
Based on the LHKPN Policy above, Mandatory Report of and administration of the LHKPN Compulsory
LHKPN are Structural Officers within Bank Mandiri and is Application.
an Indonesian citizen, namely: 2. e-LHKPN Management Administrators is a Corporate
1. Member of Commissioners Board Secretary Group and Human Capital Services Group
2. Members of Directors Board with the following scope of duties:
3. Officials 1 (one) level under the Company’s Directors a. Managing and updating data required to report
4. Directors and Board of Commissioners of Subsidiaries/ LHKPN within Bank Mandiri as well as updating the
Affiliated Companies, which are consolidated with data of mandatory report LHKPN in Bank Mandiri
the Company. office environment.
b. Managing and monitoring LHKPN reporting
obligations within Bank Mandiri.
ANNUAL REPORT 2023 789
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
BUYBACK SHARES AND BUYBACK BONDS
LHKPN Reporting In 2023
LHKPN reporting until the end of the 2023 period, of the number of mandatory reports of 207 (two hundred and seven)
people, there are 205 (two hundred five) people or 99.033% who have fulfilled their reporting obligations. The percentage
of reporting accuracy for officials who report is 100%.
BUYBACK SHARES AND BUYBACK BONDS
Based on the resolution of the Annual GMS dated 14 March 2023 as set forth in the Deed No. 12, dated 16 March 2023,
made before Utiek R. Abdurachman S.H., MLI., M.Kn., the shareholders of Bank Mandiri, among others, approved the
Bank’s stock split from Rp250 (full value) per share to Rp125 (full value) per share, hence the issued capital becomes
a total of 93,333,333,332 shares consisting of 1 (one) Series A Dwiwarna share and 93,333,333,331 Series B shares. The
Series A Dwiwarna shares owned by the Government of the Republic of Indonesia will be retained 1 (one) share and
the rest will be calculated to add Series B shares owned by the Government of the Republic of Indonesia. The stock
split will be effective on 6 April 2023.
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
FUNDING TO RELATED PARTIES
The funding to related parties shall not be contrary to the applicable general procedure of funding and shall continue
to provide reasonable profitability to the Company and such granting shall be subject to the approval of the Board
of Commissioners.
With reference to the internal policies of Bank Mandiri, the lending, funding to related parties (individuals or groups,
including executives, Directors and Commissioners of the Bank) have been fairly exercised on reasonable terms with
the approval of the Board of Commissioners.
As a form of supervisory function implementation by the Board of Commissioners on loans, the lending over Rp3 trillion
individually shall be reported quarterly to the Board of Commissioners. The loans are lending that had been terminated
within 3 (three) months of the reporting period.
Information on funding to related parties is presented in the Management Discussion and Analysis chapter of this Annual
Report.
Total Funding to Related Parties as of December 2023
Total
No. Funding
Debtors (person) Nominal (Rp billion)
1. To Related Parties
a. To Principal Debtors 15 5,000,835
b. Individual 364 414,660
c. Group 4 278,535
2. To Principal Debtors (Borrowers Group) 20 325,366,539
BANK STRATEGIC PLAN
The Bank’s Strategic Plan, both long and medium term, is described in the Strategy section of the 2023 Chapter of
Management Analysis and Discussion in this Annual Report.
ANNUAL REPORT 2023 791
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION
HIGHLIGHTS REPORT PROFILE AND ANALYSIS
TRANSPARENCY OF FINANCIAL AND
NON-FINANCIAL CONDITIONS
Bank Mandiri complies with the obligation of transparency and
publication of financial and non-financial conditions in accordance
with prevailing regulations. This is carried out through the information
disclosure and publications in both print media as well as the Bank’s
website.
The following are details of information disclosure and internal provisions related to governance ranging from
publications: the Articles of Association to the Charter of Committees
1. Monthly Financial Reports to regulators, which are also published through Bank Mandiri website.
published through the BI and Bank Mandiri websites. 6. Information on Company Products and Services
2. Quarterly Financial Reports to regulators, which were including office network is published through the
also published through the FSA reporting system, Annual Report and Bank Mandiri website, so customers,
the Bank Mandiri website, and newspapers or other investors and the wider community can easily access
electronic media. information on Bank Mandiri products and services.
3. Annual Financial Reports to regulators, which were 7. Information on the Procedure for Submitting
also published through the FSA reporting system, the Complaints, Information Security and Tips for Customers
Bank Mandiri website, and the reporting system for in using banking services published through Bank
issuers or public companies. Mandiri website for the implementation of consumer
4. The Bank Mandiri Annual Report is prepared and protection provisions.
presented in accordance with the provisions and 8. Other information that aims to support information
submitted to regulators, rating agencies, banking disclosure, financial education and services to the
development institutions, research institutions/ public.
institutions and financial magazines and published
through the Company’s website.
5. Information on Corporate Governance, which includes
the Annual Report of Corporate Governance, Visions,
Missions, Corporate Values, Compositions and Profiles
of the Board of Commissioners and Directors, as well as
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENTS 2023
INTEGRATED GOVERNANCE REPORT
Implementation of Integrated Governance
Pursuant to OJK Regulation No.18/POJK.03/2014 concerning
the Implementation of Integrated Governance for the Financial
Conglomerates, Bank Mandiri as the Main Entity in the financial
conglomerates with 11 (eleven) Subsidiaries and 1 (one) Sub-
Subsidiaries, has compiled the Integrated Governance Guidelines
as a reference for Bank Mandiri and all Financial Service Institutions
within the Bank Mandiri Financial Conglomerates. Bank Mandiri has
also updated the governance organs by establishing the Integrated
Governance Committee, Integrated Compliance Unit, Integrated
Risk Management Unit and Integrated Internal Audit Unit.
Self-Assessment Report of Integrated 5. Duties and responsibilities of the Integrated Internal
Governance During 1 (One) Fiscal Year Audit Unit.
Self-assessment of Bank Mandiri and Financial Service 6. Implementation of Integrated Risk Management.
Institutions within the Bank Mandiri Financial Conglomerates 7. Development and implementation of Integrated
refers to the OJK Circular No. 15/SEOJK.03/2015 concerning Governance Guidelines.
the Implementation of Integrated Governance for
Financial Conglomerates and refers to sectoral regulations The Integrated Governance assessment every semester
of Financial Service Institutions. involves all Directors and Board of Commissioners, Risk
Management Unit, Internal Audit Unit, Compliance
The assessment is carried out on 3 (three) aspects of Unit and Corporate Secretary and all Financial Service
governance, namely structure, process and outcome on Institutions in the Financial Conglomerates.
the following 7 (seven) Assessment Factors for Integrated
Governance Implementation:
1. Implementation of duties and responsibilities of the The following were results of the Integrated Governance
Directors of the Main Entity. assessment in 2023:
2. Implementation of duties and responsibilities of the
Board of Commissioners of the Main Entity. Rating Score
3. Duties and responsibilities of the Integrated In the first semester of 2023, Bank Mandiri conducted
Governance Committee. a self-assessment on the implementation of Integrated
4. Duties and responsibilities of the Integrated Governance with a score 1.
Compliance Unit.
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Ratings Definition of Rating
1 The assessment to the Financial Conglomerates in carrying out the Integrated Governance implementation was
(Very good) resulted in generally a very good rating. This was reflected in the adequate fulfilment of the Integrated Governance
principles practices. In the event of weaknesses in the implementation of Integrated Governance, in general such gaps
were not significant and could be resolved with normal actions by the Main Entity and/or Financial Service Institutions.
In semester II 2023, Bank Mandiri has conducted an Integrated Governance assessment. It obtained the following score:
Ratings Definition of Rating
1 The Financial Conglomerates are considered to have implemented a generally very good Integrated Governance.
(Very good) This is reflected in the very adequate fulfilment of the implementation of Integrated Governance principles. If there
are weaknesses in the implementation of Integrated Governance, in general these weaknesses are not significant
and can be immediately corrected by the Main Entity and/or Financial Service Institutions.
The self-assessment of Integrated Governance is carried out by Bank Mandiri by involving all financial institutions in
the Bank Mandiri Financial Conglomerates. Financial Conglomerates of Bank Mandiri has implemented Integrated
Governance which is generally good, namely by fulfilling the three aspects of Integrated Governance consisting of
aspects of structure, process and outcome.
From the structural aspect, Bank Mandiri has made adjustments to the Membership of the Integrated Governance
Committee through the Decree of the Board of Directors No.KEP.DIR/18/2023 tanggal 11 April 2023.
From the process aspect, Bank Mandiri has held 6 (six) Integrated Governance Committee meetings during 2023 where
the implementation of the meeting has exceeded the provisions, namely at least 1 (one) time every semester. The
discussion of the committee meeting included the results of self-assessment of Integrated Governance, the work plan
of the Integrated Unit, Risk Based Bank Rating Consolidation and Integrated Risk Profile
In terms of outcome, Mandiri Group has participated in the 2022 Corporate Governance Perception Index (CGPI)
research and ranking program held in 2023 by an Independent Party. 8 (eight) Companies in the Bank Mandiri Financial
Conglomerates were participated in the CGPI 2023 ranking. In the CGPI assessment, 3 (three) companies, namely PT
Bank Syariah Indonesia, PT Bank Mantap and PT Mandiri Sekuritas, successfully obtained the title as “Highly Trusted”
companies and 5 (five) companies, namely PT Mandiri Tunas Finance, PT AXA Mandiri Financial Services, PT Asuransi
Jiwa Inhealth Indonesia, PT Mandiri Utama Finance dan PT Mandiri Manajemen Investasi, successfully obtained the title
as “Trusted” companies.
Structure of Financial Conglomerates
The financial conglomerates structure of Bank Mandiri consists of Bank Mandiri as the Main Entity, and 10 (ten) Subsidiaries
and 4 (four) Sub-subsidiaries engaged in various sectors. Bank Mandiri’s financial conglomerate structure is as follows:
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Multifinance
51%
Insurance
80%
51%
51%
Investment Banking
& Securities
Islamic Banking
99.99%
51.47%
99.93%
Remittance
100%
Venture Capital
Banking
99.99%
51.098%
100%
Shareholding Structure of Financial Conglomerates
As of 31 December 2023, Bank Mandiri’s share ownership structure was as follows:
PT. Subsidiaries BMRI Shareholding (%)
1 PT Bank Syariah PT 51.47%
2 PT Bank Mandiri Taspen 51.098%
3 Bank Mandiri Europe Ltd. 100.00%
4 PT Mandiri Tunas Finance 51.00%
5 PT Mandiri Utama Finance 51.00%
6 PT AXA Mandiri PT Services 51.00%
7 PT Asuransi Jiwa Inhealth PT 80.00%
8 PT Mandiri Sekuritas 99.99%
9 PT Mandiri Capital PT 99.99%
10 Mandiri PT Remittance 100.00%
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PT. Sub-Subsidiaries BMRI Shareholding (%)
1 PT Mandiri Manajemen Investasi 99.93%
2 Mandiri Securities Pte. Ltd. 100.00%
3 PT Mitra Transaksi PT 99.99%
4 PT FitAja Digital Nusantara 60.00%
Management Structure of Financial Conglomerates
Pursuant to OJK Regulation No.18/POJK.03/2014 regarding Governance Practices of Financial Conglomerates, the
management structure of Bank Mandiri Financial Conglomerates is as follows:
Board of Commissioners and Directors of Bank Mandiri Financial Conglomerates
The Board of Commissioners and Directors of Bank Mandiri have duties and responsibilities related to Integrated
Governance as follows:
Board of Commissioners:
1. Supervising the implementation of duties and responsibilities, and providing advice to the Bank Mandiri Board of
Directors as stipulated in the Articles of Association and prevailing laws.
2. Supervising the implementation of Integrated Governance.
Board of Directors:
1. Having full responsibility for the implementation of Bank Mandiri management.
2. Managing Bank Mandiri in accordance with the authority and responsibility as stipulated in the Articles of Association
and the prevailing laws and regulations.
3. Ensuring the application of TKT in financial conglomerates.
4. Arranging and informing Integrated Governance Guidelines to all Subsidiaries.
5. Directing, monitoring and evaluating the implementation of Integrated Governance Guidelines.
6. Following up on the direction/advice of Bank Mandiri Board of Commissioners in order to improve the Integrated
Governance Guidelines
Other than Bank Mandiri, the Management Structure in Mandiri Group consists of the Board of Commissioners, the
Board of Directors and the Sharia Supervisory Board of Subsidiaries. All of those have the responsibility assigned in the
Integrated Governance Guidelines as follows:
Board of Commissioners:
1. Supervising the implementation of governance, duties and responsibilities of the Board of Directors and following
up on audit results from internal and external parties.
2. Establishing committees or appointing parties to carry out functions that support the duties and responsibilities of the
Board of Commissioners at least audit committees/functions, and compliance monitoring committees/functions.
3. Organizing the Board of Commissioners meetings which at least includes frequency, attendance and decision-
making procedures.
4. Developing the Board of Commissioners charter.
Board of Directors:
1. Implementing the principles of corporate governance.
2. Preparing the Corporate Governance Guidelines.
3. Following up on audit results and recommendations from the Internal Audit Unit, external auditors, and the results
of supervision from the authorities.
4. Organizing the Board of Directors meetings.
5. Developing the charter that at least include the procedures for decision-making and meeting documentation.
Sharia Supervisory Board:
1. The Sharia Supervisory Board must carry out its duties and responsibilities in accordance with the principles of
Governance.
2. The Sharia Supervisory Board is responsible for providing advice to the Board of Directors and monitoring activities
in accordance with Sharia Principles.
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3. The implementation of the duties and responsibilities of the Sharia Supervisory Board is adjusted to the prevailing
laws and regulations in each Subsidiary.
4. Members of the Sharia Supervisory Board must provide sufficient time to carry out their duties and responsibilities
optimally.
5. Developing the Sharia Supervisory Board charter.
Bank Syariah Indonesia
Board of Commissioners
• President Commissioner/Independent Commissioner: Muliaman D. Hadad
• Vice President Commissioner/Independent
• Commissioner: Adiwarman Azwar Karim
• Commissioner: Suyanto
• Commissioner: Masduki Baidlowi
• Commissioner: Imam Budi Sarjito
• Commissioner: Sutanto
• Commissioner: Abu Rokhman
• Independent Commissioner: Mohamad Nasir
• Independent Commissioner: M. Arief Rosyid Hasan*
• Independent Commissioner: Komaruddin Hidayat
Board of Directors
• President Director: Hery Gunardi
Company Management
• Vice President Director: Bob Tyasika Ananta
• Director: Ngatari
• Director: Moh. Adib
• Director: Zidan Novari
• Director: Anton Sukarna
• Director: Saladin D. Effendi
• Director: Grandhis
• Director: Tribuana Tunggadewi
• Director: Ade Cahyo Nugroho
Sharia Supervisory Board
• Chairman: Hasanudin
• Member: Oni Sahroni
• Member: Mohamad Hidayat
• Member: Didin Hafidhuddin
*) Under the Fit & Proper Test with OJK
Bank Mandiri Taspen
Board of Commissioners
• President Commissioner: Mustaslimah
• Independent Commissioner: Suhajar Diantoro*
• Independent Commissioner: Boedi Armanto
• Independent Commissioner: vacant
• Commissioner: Hendrika Nora Osloi Sinaga
Company Management
Board of Directors
• President Director: Elmamber Petamu Sinaga
• Director: Widi Nugroho*
• Director: Atta Alva Wanggai
• Director: Maswar Purnama
• Director: Judhi Budi Wirjanto
Bank Mandiri Europe Limited
Board of Directors
• Independent Non-Executive Director (NED) & Chairman: Dian Triansyah Djani
Company Management • Independent NED: Geoffrey McDonald
• NED: Venda Yuniarti
• Executive Director & Chief Executive: Aries Syamsul Arifien
*) Under the approval process at the Ministry of SOEs
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Mandiri Sekuritas
Board of Commissioners
• President Commissioner/Independent Commissioner: Hoesen
• Commissioner: Vacant
• Commissioner: Arief Ariyana
Company Management Board of Directors
• President Director: Mohamad Oki Ramadhana
• Director: Alex Widi Kristono
• Director: Harold Tjiptadjadja
• Director: Silva Halim
• Director: Theodora Vinca Natalie Manik
Mandiri Capital Indonesia
Board of Commissioners
• President Commissioner: Daniel Setiawan Subianto
• Independent Commissioner: Alamanda Shantika Santoso
Company Management
Board of Directors
• President Director: Vacant
• Director: I Made Putera Pratistha
• Director: Fasial Rino Bernando
Mandiri Tunas Finance
Board of Commissioners
• President Commissioner: Rico Adisurja Setiawan
• Commissioner: Totok Priyambodo
• Independent Commissioner: Fendy Eventius Mugni**
Company Management
Board of Directors
• President Director: Pinohadi G. Sumardi
• Director: R. Eryawan Nurhariadi
• Director: William Francis Indra
Mandiri Utama Finance
Board of Commissioners
• President Commissioner: Ignatius Susatyo Wijoyo*
• Commissioner: Erida
• Independent Commissioner: Kusman Yandi
Board of Directors
Company Management • President Director: Stanley Setia Atmadja
• Director: Rita Mustika
• Director: Rully Setiawan
Sharia Supervisory Board:
• Chairman: Abdul Gofarrozin
• Member: M. Ziyad Ulhaq
*Resignation letter submitted on October 20th, 2023
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Mandiri International Remittance
Board of Directors
• President Director: Fitri Wahyu A
Company Management • Operation Director: Mohd Fodli Hamzah
• Non-Executive Director: Rolland Setiawan
• Non-Executive Director: Boniangga Anugrah
AXA Mandiri Financial Services
Board of Commissioners
• President Commissioner: Trilaksito Singgih Hudanendra
• Commissioner: Sally Joy O’Hara
• Independent Commissioner: Agus Retmono
• Independent Commissioner: Choky Leonard Tobing
Board of Directors
Company Management • President Director: Handojo Gunawan Kusuma
• Compliance Director: Rudy Kamdani
• Director: Rudi Nugraha
• Director: Uke Giri Utama
• Director: Aayush Poddar
Sharia Supervisory Board
• Chairman: Zainut Tauhid Sa’adi
Asuransi Jiwa Inhealth Indonesia
Board of Commissioners
• President Commissioner: Mochamad Rizaldi
• Independent Commissioner: Fathema Djan Rachmat
• Independent Commissioner: Prastuti Soewondo
• Commissioner: Hernando Wahyono
Company Management
Board of Directors
• President Director: Budi Tua Arifin Tampubolon
• Director: Rahmat Syukri
• Director: Bugi Riagandhy
• Director: Jenni Wihartini
• Director: Marihot Halomoan Tambunan
Mandiri Manajemen Investasi
Board of Commissioners
• President Commissioner: Mochamad Rizaldi
• Independent Commissioner: Fathema Djan
• Independent Commissioner: Prastoeti Soewondo
• Commissioner: Hernando
Company Management
Board of Directors
• President Director: Budi Tua Arifin Tampubolon
• Director: Bugi Riagandy
• Director: Jenni Wihartini
• Director: Rahmat Syukri
• Director: Marihot Halomoan Tambunan
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Integrated Governance Committee 4. Review and evaluate the Implementation of the
Bank Mandiri has established the Integrated Governance Compliance Function of the Subsidiaries including
Committee consisting of Independent Commissioners the Reports on the Compliance Risk Profile of the
of Bank Mandiri (as the Main Entity) and Independent Subsidiaries through the Integrated Risk Management
Commissioners representing each industry in the Forum (IRMF).
Financial Conglomerates of Bank Mandiri. The Integrated 5. Discussion forum with Financial Conglomerates to
Governance Committee has at least the following duties discuss forward looking and mitigation of compliance
and responsibilities: issues that occur in Subsidiaries.
6. The inclusion of a reporting framework for managing the
1. Supervise the implementation of Governance in compliance function in the Financial Conglomerates
each financial institution in the Bank Mandiri Financial in Bank Mandiri’s internal provisions to strengthen
Conglomerates in accordance with the Integrated the synergy of integrated compliance function
Governance Guidelines. management.
2. Supervise the implementation of the duties and 7. Submission of a resume of new regulations to the
responsibilities of the Board of Directors of Bank Mandiri, Financial Conglomerates and monitoring the fulfilment
as well as provide direction or advice to the Board of of obligations in the new regulations that have a
Directors of Bank Mandiri on the implementation of the significant impact and have major sanctions.
Integrated Governance Guidelines.
3. Evaluate the implementation of Integrated Governance Integrated Internal Audit Unit
at least through an assessment of the adequacy of
internal controls and the implementation of compliance The Main Entity has designed the Internal Audit as the
functions in an integrated manner. Integrated Internal Audit Unit that is independent from
4. Provide recommendations to the Board of the operating unit. The Integrated Internal Audit Unit, in
Commissioners of Bank Mandiri, regarding: this case Internal Audit, also collaborated with the 1st line
a. The results of the evaluation of the implementation and 2nd line of Bank Mandiri and the Internal Audit of
of Integrated Governance; Subsidiaries to ensure effective implementation of internal
b. Improvement of Integrated Governance Guidelines. control function in Mandiri Group.
Integrated Compliance Unit The Integrated Internal Audit Unit has the duties and
In line with the implementation of POJK No. 18/ responsibilities set out in the Integrated Governance
POJK.03/2014, Bank Mandiri has established a Compliance Guidelines as follows:
& AML-CFT Group as Compliance Unit which oversees 1. Conducting an audit of the Subsidiary either
the implementation of compliance function at Mandiri individually, jointly or based on reports from the
Group. The duties and responsibilities of Compliance Unit Subsidiary’s Internal Audit Unit.
are as follows: 2. Monitoring the implementation of Internal audits at
1. Monitoring and evaluating the implementation of each Subsidiary Company by conducting:
compliance function in all Financial Service Institutions a. Evaluation of the Subsidiary’s audit plan in order
of Financial Conglomerates. to align with the integrated audit plan.
2. Preparing the integrated compliance report to the b. Evaluation of internal and external audits results
Director in charge of the Compliance Function and of Subsidiaries and follow-ups to prepare an
the annual report of Integrated Governance. integrated internal audit report.
3. Organizing forums with Financial Service Institutions of
Financial Conglomerates regarding the implementation In 2023, the Integrated Internal Audit Unit of Bank Mandiri
of the integrated compliance function. ensured the implementation of internal control functions
in Subsidiaries by:
During 2023, the Compliance Unit of Bank Mandiri has 1. Conducting an audit of 6 (six) Subsidiaries.
carried out several initiatives on Integrated Governance 2. Evaluating and aligning the audit plan with the
implementation, as follows: Subsidiaries prior to preparing the Annual Audit Plan
1. Alignment of compliance policies and compliance (AAP) of Bank Mandiri and Subsidiaries.
risk management mechanisms. 3. Reviewing the Subsidiaries’ Internal Audit Unit’s Audit
2. Submission of a letter to all Financial Service Institutions Report and its follow-ups on a quarterly basis.
in the Financial Conglomerates to prepare a Quarterly 4. Preparing the Integrated Internal Audit Function
Integrated Compliance Implementation Report (LPKT). Implementation Report.
3. On a quarterly basis, receive a Report on the
Implementation of the Integrated Compliance
Function (LPKT).
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In addition, the Integrated Internal Audit Unit of Bank 8. Providing input to the integrated risk management
Mandiri also carried out the following to improve the committee, in order to organizing and improving
functions of Integrated Internal Audit Unit, as follows: integrated risk management policies.
1. Placement of the Head of Integrated Internal Audit 9. Arranging and submitting an integrated risk profile
Unit in most of the Subsidiaries by taking into account report periodically to the Directors in charge of the
the Integrated Internal Audit Unit recommendations. integrated risk management function and to the
2. Internal audit capabilities improvement forum for the integrated risk management committee.
Integrated Internal Audit Unit and Subsidiaries’ Internal
Audit Unit through trainings, workshops, benchmarking, In 2023, the Integrated Risk Management Unit has carried
attachment, and auditors of Internal Audit Unit PA are out several initiatives in implementing consolidated/
invited as guest auditors in several audit assignments integrated risk management, among others:
of the Holding Internal Audit Unit. 1. Implementation of regular Stress Testing of Mandiri
3. Internal Audit Charter PA alignment forum. Group every Semester
4. Organizing the Integrated Internal Audit Unit of Mandiri 2. Alignment and assistance in the preparation of the
Group forum periodically. Risk Appetite Statement of Subsidiaries
3. Operational Risk Loss Alignment
Integrated Risk Management Unit 4. Review of the Interest Rate Risk in the Banking Book
(IRRBB) calculation model in Banking and Multifinance
Bank Mandiri sets the Integrated Risk Management Unit Subsidiaries.
coordinated by the Credit Portfolio Risk Group, which is 5. Assistance in Liquidity Stress Testing methodology.
independent of other operating units and has adequate 6. Integrated Risk Management Forum (IRMF) quarterly.
policies, procedures and risk limits. The Integrated Risk
Management Unit has the duties and responsibilities Intragroup Transaction Policy
contained in the Integrated Governance Guidelines,
as follows: The development of Bank Mandiri and its subsidiaries
aggressively in various business segments, making Banks
1. Providing input to the Board of Directors of Bank and its Subsidiaries synergize and collaborate in one
Mandiri, among others, in the preparation of integrated business ecosystem. This raises the exposure of intragroup
risk management policies, as well as the improvement transactions within the Mandiri Group. The Bank always
or refinement of integrated risk management policies keeps the Intragroup Transactions in accordance with
based on the results of implementation evaluation. external and internal rules both in terms of exposure and
2. Monitoring the implementation of integrated process.
risk management policies including developing
procedures and tools for risk identification, All intragroup transaction processes and cooperation
measurement, monitoring and control. established within the Mandiri Group are carried out in
3. Monitoring risks in financial conglomerates based on accordance with applicable internal rules, including the
the results of the assessment: Risk Management Policy (KMNR), Standard Procedure for
a. Risk profile of each Subsidiary in the Financial Implementing Risk Based Bank Ratings (RBBR), Technical
Conglomerates; Instructions for Operations for Risk-Based Bank Rating
b. Integrated risk level of each risk; Assessments (RBBR) and guided by the Mandiri Subsidiary
c. Integrated risk profile. Management Principles Guideline, a guide for Mandiri
4. Managing stress testing. Group in building a business collaboration ecosystem. The
5. Carrying out periodic reviews to ensure: policy on intragroup transaction risk at Bank Mandiri refers
a. The accuracy of the risk assessment methodology; to POJK No.17/POJK.03/2014 dated 18 November 2014 on
b. Adequacy of implementation of management the Implementation of Integrated Risk Management for
information systems; Financial Conglomerates and SEOJK No.14/ SEOJK.03/2015
c. Integrated accuracy of policies, procedures and dated 25 May 2015 on the Implementation of Integrated
risk limits. Risk Management for Financial Conglomerates.
6. Reviewing strategic proposed new business lines that
can be significantly influential on the risk exposure of The Bank constantly monitors business performance and
financial conglomerates. risks arising from the business synergy of the Bank and
7. Providing information to the integrated risk Subsidiaries. In this case, the Bank always ensures that
management committee on matters that need to be Intragroup Transactions within the Mandiri Group are
followed up regarding the results of the evaluation on always in accordance with the rules and limits set by the
the implementation of integrated risk management. Regulator.
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Mandiri Subsidiaries Management Principle Guideline (MSMPG) Mandiri Subsidiaries Management Principles Guideline
(MSMPG) is a guideline for Bank Mandiri and Subsidiaries in building an ecosystem of business collaboration through
a culture of performance. It aims to create additional value for Bank Mandiri and its subsidiaries on an ongoing basis,
by adhering to the principles of GCG and the Articles of Association of each of the Subsidiaries.
The principles of managing Bank Mandiri subsidiaries are in accordance with the provisions of MSMPG covering
Integrated Governance activities, Financial Reports, Anti Money Laundering, and Prevention of Terrorism Funding
(APU-PPT), Human Resources, Procurement, Synergy of Subsidiary Business, Strategy & Performance, Corporate Culture
Values, Information Technology Cooperation, Data Management, Corporate Sustainability Principles, Controllers of
Gratification and Investment Management.
MSMPG is implemented by referring to the basic principles of managing Subsidiaries as follows:
Subsidiaries are separated entities from Bank Mandiri.
Management of subsidiaries is carried out professionally and does not intervene in the operational activities of subsidiaries.
Management of Subsidiary Companies is carried out without disregarding the duties and responsibilities of the Board
of Directors and Board of Commissioners of the Subsidiaries in accordance with the Articles of Association.
The management of Subsidiary Companies is aimed at optimizing sustainable profits, reducing risks, fulfilling regulatory
requirements, and good governance.
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BAD CORPORATE GOVERNANCE
PRACTICES
The occurrence of bad corporate governance practices in a company will disrupt the Good Governance (GCG) system
that has been built by the company. By realizing this, Bank Mandiri does not take any actions and policies related to
these practices as shown in the table. as follows:
No Remarks Practices
1 There are reports of company activities that pollute the environment None
2 Non-compliance in fulfilling tax obligations None
3 The inconsistency in the presentation of annual reports and financial reports with applicable regulations and None
financial accounting standards (SAK)
4 Not submitting legal cases/litigation related to labour and employees None
5 Did not disclose the operating segment review None
6 Discrepancies in the Annual Report file between hardcopy and softcopy on the website None
7 Do not disclose important cases currently being faced by the company, subsidiaries, members of the Board of None
Directors/Board of Commissioners who are currently serving in the Annual Report
STATEMENT OF GOOD CORPORATE
GOVERNANCE IMPLEMENTATION
All members of the Board of Commissioners, Directors and Employees of Bank Mandiri are always committed and
applied the principles of good corporate governance and there are no material violations to the prevailing laws and
regulations. In addition, Bank Mandiri has implemented governance in accordance with ASEAN Corporate Governance
Scorecard (ACGS). The principles that have not been implemented by Bank Mandiri have been explained on the Bank
Mandiri website.
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RISK MANAGEMENT
Bank Mandiri implements the latest risk management that integrates the Bank’s
business risk mitigation with proactive environmental and social risk mitigation in
order to achieve balanced financial and operational growth with performance
achievements in environmental and social aspects as a form of commitment in
carrying out good corporate governance practices by making sustainability
achievement a long-term goal. The Bank then determines the best risk-adjusted
return level based on the specified risk appetite.
RISK MANAGEMENT LEGAL REFERENCES rising food prices. The Bank undertakes internal stress
testing regularly to measure the impact of worsening
The Bank’s risk management is governed by a bank risk economic, environmental, and social factors that are
management policy developed in compliance with Bank now increasingly integrated, while also preparing relevant
Indonesia regulations (PBI), Financial Services Authority mitigations for any potential risks that occur.
Regulations (POJK), Basel regulations, the application of
IFRS S2 Climate Related Disclosure, and other international Bank Mandiri has internally conducted periodic stress
best practices. This policy is reviewed regularly to anticipate testing, both individually and integrated with subsidiaries,
changes in business conditions, regulations, internal Bank as a measure to anticipate the decline in macroeconomic
conditions, and social and environmental impacts. stability, the deterioration of the impact of climate change,
and the accompanying social conditions, based on
Throughout 2023, the global economic recovery process macroeconomic scenarios prepared by the Office of Chief
following the pandemic remain marked by various Economist, as well as considering scenarios of increasing
uncertainties due to the protracted Russia-Ukraine war, climate change risks and social conditions submitted by
escalating conflicts in the Middle East, supply chain internal parties. In addition to internal stress testing, Bank
disruptions, and intensified symptoms of global-scale Mandiri also participates in regulatory Bottom-up Stress
climate change, which lead to high inflation. The increase Testing on a regular basis, as well as ad hoc stress testing
in benchmark rates imposed by advanced countries to such as Basel Committee on Banking Supervision (BCBS)
curb inflation resulted in capital outflows from Emerging Risk & Vulnerability Group stress testing, which aims to
Markets (EMs) and a prolonged weakening of global obtain the Bank’s assessment of regional banking resilience
economic growth. on potential challenges arising after pandemic recovery
and hampered economic growth due to the ongoing
These factors raise the risks that the Bank must address, factors triggering uncertainty mentioned above.
such as the potential increase in NPLs, Rupiah depreciation
against foreign exchange exposure, weakening Net
Interest Income, falling securities portfolio valuation,
liquidity adequacy, reduced capital resilience, coupled
with increased investment risk exposure due to stronger
climate change sentiment, and rising social risks due to
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GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
RISK MANAGEMENT
Bank Mandiri has updated its Recovery Plan and Recovery 6. OJK Regulation No. 17/POJK.03/2014 dated 18
Options to prevent, recover or improve the Bank’s November 2014 concerning the Implementation
financial condition and business continuity in the event of Integrated Risk Management for Financial
of financial stress, as stipulated in OJK Regulation No.14/ Conglomerates.
POJK.03/2017 concerning Recovery Plan for Systemic 7. OJK Regulation No. 18/POJK.03/2014 dated 18
Banks. The Recovery Plan prepared includes an analysis November 2014 concerning the Implementation of
of the condition of all business lines of the Bank and Integrated Governance for Financial Conglomerates.
its Subsidiaries, including scenarios of crisis condition 8. OJK Regulation No. 26/POJK.03/2015 dated 11
analysis (reverse stress testing) that can occur at the Bank December 2015 concerning the Obligation to
idiosyncratically, market-wide shock, as well as the impact Provide Integrated Minimum Capital for Financial
of climate change and social shock that can endanger Conglomerates.
the Bank’s business continuity (point of non-viability). 9. OJK Regulation No. 42/POJK.03/2015 dated 23
December 2015 concerning the Obligation to Fulfil
In 2023, Bank Mandiri resubmitted the Resolution Plan the Liquidity Coverage Ratio for Commercial Banks.
document to the Deposit Insurance Corporation, 10. OJK Regulation No. 11/POJK.03/2016 dated 2 February
Indonesia’s resolution authority. The Resolution Plan is a 2016 concerning the Obligation to Provide Minimum
document that contains the Bank’s information that is Capital for Commercial Banks, which is refined by
in line with the Action Plan, as well as an analysis of the OJK Regulation No. 34/POJK.03/2016 concerning
resolution strategy as one of the factors considered by the Amendments to POJK No. 11/POJK.03/2016
Deposit Insurance Corporation when handling or settling concerning the Obligation to Provide Minimum Capital
a failed bank. The Bank is committed to updating the for Commercial Banks.
Resolution Plan document and submitting the updated 11. OJK Regulation No. 38/POJK.03/2017 dated 12 July
results to the resolution authority every 2 (two) years. LPS 2017 concerning the Implementation of Consolidated
Regulation No. 1 of 2021 regarding Resolution Plans for Risk Management for Banks that Control Subsidiaries.
Commercial Banks governs the obligation to prepare 12. OJK Regulation No. 50/POJK.03/2017 dated 17 July
a Resolution Plan for Systemic Banks and Non-Systemic 2017 concerning the Obligation to Fulfill the Net Stable
Banks appointed by the resolution authority. Funding Ratio for Commercial Banks.
13. OJK Regulation No. 14/POJK.03/2017 dated 7 April
In the implementation of risk management, Bank Mandiri 2017 concerning Recovery Plan for Systemic Banks.
strives to comply with and adheres to the prevailing laws 14. OJK Regulation No. 21 of 2023 on Commercial Banks
and regulations in Indonesia such as: Digital Services.
1. Law No. 4 year 2023 on Financial Sector Development 15. OJK Regulation No. 38/POJK.03/2019 of 2019 on
and Strengthening. Amendments to OJK Regulation No. 32/POJK.03/2018
2. Regulation of the Minister of State-Owned Enterprise concerning the Maximum Limit for Lending and Large
concerning Guidelines for Governance and Significant Exposures for Commercial Banks.
Corporate Activities of State-Owned Enterprises. 16. OJK Regulation No. 11/ POJK.03/ 2019 dated 28 March
3. OJK Regulation No. 17 of 2023 dated 14 September 2019 concerning the Principle of Prudence in Asset
2023 concerning the Implementation of Governance Securitization Activities for Commercial Banks.
for Commercial Banks. 17. OJK Regulation No. 31/POJK.03/2019 dated 2
4. Financial Services Authority Regulation (OJK December 2019 concerning the Obligation to Fulfill
Regulation) No. 4/POJK.03/2016 dated 26 January Gearing Ratio for Commercial Banks.
2016 concerning Assessment of Soundness Rating of 18. OJK Regulation No. 11/ POJK.03/ 2019 dated 28 March
Commercial Banks. 2019 concerning the Principle of Prudence in Asset
5. OJK Regulation No. 18/POJK.03/2016 dated 16 Securitization Activities for Commercial Banks.
March 2016 concerning the Implementation of Risk 19. OJK Regulation No. 37/POJK.03/2019 dated 19
Management for Commercial Banks. December 2019 concerning Transparency and
Publication of Bank Statements.
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20. OJK Regulation No. 27/POJK.03/2022 dated 28 30. OJK Circular No. 24/SEOJK.03/2021 of 2021 on
December 2022 concerning the Second Amendment Calculation of Risk-Weighted Assets for Credit Risk
to OJK Regulation No. 11/POJK.03/2016 concerning Using a Standardized Approach for Commercial Banks.
Minimum Capital Adequacy Requirement for 31. OJK Circular No. 13/SEOJK.03/2017 dated 17 March
Commercial Banks. 2017 concerning the Implementation of Governance
21. Bank Indonesia Regulation No. 23/17/PBI/2021 dated for Commercial Banks.
17 December 2021 concerning the Third Amendment 32. OJK Circular No. 14/SEOJK.03/2017 dated 17 March
to Bank Indonesia Regulation No. 20/4/PBI/2018 2017 concerning Assessment of Soundness Rating of
concerning Macroprudential Intermediation Ratio Commercial Banks.
and Macroprudential Liquidity Buffer for Conventional 33. OJK Circular No. 43/SEOJK.03/2017 dated 19 July 2017
Commercial Banks, Sharia Commercial Banks, and concerning The Principle of Prudence and Reports in
Sharia Business Units. Implementing Consolidated Risk Management for
22. Bank Indonesia Regulation No. 24/16/PBI/2022 dated Banks that Control Subsidiaries.
31 October 2022 concerning the Fourth Amendment 34. OJK Circular No. 48/SEOJK.03/2017 dated 15
to Bank Indonesia Regulation No. 20/4/PBI/2018 September 2017 concerning Guidelines for Calculating
concerning Macroprudential Intermediation Ratio Net Bills for Derivative Transactions Calculation of Risk-
and Macroprudential Liquidity Buffer for Conventional Weighted Assets for Credit Risk Using a Standardized
Commercial Banks, Sharia Commercial Banks, and Approach.
Sharia Business Units. 35. OJK Circular No. 24/SEOJK.03/2021 of 2021 on
23. Bank Indonesia Circular No. 9/31/DPNP dated 12 Calculation of Risk-Weighted Assets for Credit Risk
December 2007 concerning Guidelines for the Use Using a Standardized Approach for Commercial Banks.
of Internal Capital in the Calculation of Capital 36. OJK Circular No. 12/SEOJK.03/2018 dated 21 August
Adequacy Ratio of Commercial Banks by Taking into 2018 concerning the Application of Risk Management
Account Market Risks. and Risk Measurement of a Standardized Approach
24. OJK Circular No. 14/SEOJK.03/2015 dated 25 May 2015 to Interest Rate Risk In Banking Book for Commercial
concerning the Implementation of Integrated Risk Banks.
Management for Financial Conglomerates. 37. OJK Circular No. 6/SEOJK.03/2020 dated 29 April 2020
25. OJK Regulation No. 14/POJK.03/2017 dated 7 April concerning Calculation of Risk-Weighted Assets for
2017 concerning Recovery Plan for Systemic Banks. Operational Risk using a Standardized Approach for
26. OJK Circular No. 15/SEOJK.03/2015 dated 25 May Commercial Banks.
2015 concerning the Implementation of Integrated 38. OJK Circular No. 24/SEOJK.03/2021 dated 7 Oktober
Governance for Financial Conglomerates. 2021 concerning Guidelines for Calculating Risk-
27. OJK Circular No. 34/SEOJK.03/2016 dated 1 September Weighted Assets for Credit Risk Using a Standardized
2016 concerning the Application of Risk Management Approach for Commercial Banks.
for Commercial Banks. 39. Bank Indonesia Circular No. 9/31/DPNP dated 12
28. OJK Circular No. 23/SEOJK.03/2022 of 2022 on December 2007 concerning Guidelines for the Use
Calculation of Weighted Assets according to Market of Internal Capital in the Calculation of Capital
Risk for Commercial Banks. Adequacy Ratio of Commercial Banks by Taking into
29. OJK Circular No. 24/SEOJK.03/2016 dated 14 July 2016 Account Market Risks
concerning Calculation of Risk-Weighted Assets for 40. Deposit Insurance Corporation Regulation No. 1 of
Operational Risk Using a Basic Indicator Approach. 2021 dated 30 March 2021 concerning Resolution
Plans for Commercial Banks.
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GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
BANK RISK MANAGEMENT POLICY
Bank risk management is governed by a risk management Risk Management Process
policy developed in compliance with the Bank Indonesia The Company’s Risk Management process as stipulated
Regulations (PBI), the Financial Services Authority in the Risk Management Policy is as follows:
Regulations (POJK), Basel regulations, and international 1. Risk Management is carried out at all levels of the Bank
best practices. This policy is evaluated regularly to up to the operational level both transactionally and
anticipate changes in the Bank’s business conditions, at the portfolio level.
regulations, and internal conditions. The Bank has a Risk 2. Risk Management is carried out individually and
Management Policy (KMNR) that defines the fundamentals consolidated/integrated with the Subsidiaries while
of risk management and serves as the principal guideline taking into account the regulations and business
and highest regulation in the area of risk management characteristics of the Subsidiaries.
at Bank Mandiri. KMNR is a resource for risk management 3. The Risk Management process is a dynamic process,
procedures and guidelines in accordance with prevailing and is routinely compared to industry best practices
regulations. and applicable regulations to be adjusted and
updated where necessary.
Risk Management Principles 4. The implementation of Risk Management is carried
Bank Mandiri’s Risk Management Principles are as follows: out in a series consisting of:
1. Capital a. Risk identification
Bank Mandiri provides capital according to the Risk identification aims to determine the types of
risks appetite and maintains the capital level in risks inherent in each functional activity that have
accordance with prevailing regulations. the potential to harm the Bank.
2. 2. Transparency b. Risk measurement
Bank Mandiri transparently conveys relevant Risk measurement aims to determine the risk
information in the risk-taking process and the risk-taking exposure inherent in the Bank’s activities to be
process itself. compared with the Bank’s risk appetite, hence
3. 3. Independence the Bank can take risk mitigation measures and
The management of Bank Mandiri acts professionally determine capital to cover residual risk.
and is free from the pressure and influence of other c. Risk monitoring
parties. Risk monitoring aims, among others, to compare
4. Integrated the set risk limits with the risk exposure that is being
Bank Mandiri applies Integrated Risk Management managed.
to Financial Services Institutions that are members d. Risk Control
of the financial conglomerates of Bank Mandiri in Risk control is carried out on the potential for the
accordance with regulatory provisions. occurrence of overreach of the risk limit that has
5. Sustainable been set and can be tolerated by the Bank.
Risk control is carried out continuously developed to
better comply with existing business conditions and
best practices.
6. Accountability
Bank Mandiri implements policies and procedures to
ensure management accountability to stakeholders.
7. Responsibility
Bank Mandiri acts on the principle of prudence and
in compliance with prevailing laws and regulations.
8. Fairness
Bank Mandiri pays attention to the interests of
stakeholders based on the principle of equality and
fairness (equal treatment).
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RISK MANAGEMENT FRAMEWORK
The Bank’s Risk Management Framework is contained in the Bank Mandiri Risk Governance Structure which includes three
main parts, namely Risk Oversight, Risk Policy and Management, and Risk Identification, Measurement, Mitigation, and
Control. The three main parts are supported by the Audit Unit as Independent Assurance in ensuring the effectiveness
of its implementation.
In simple terms, Bank Mandiri’s risk management framework and governance as mentioned above can be described
as follows:
Risk Oversight
Integrated Governance Risk Monitoring
Audit Committee
Committee Committee
Risk Policy Management
Integrated Risk Internal Audit
Risk Management Asset & Liability Capital & Subsidiaries Committee
& Credit Policy Committee Committee
Committee
IRC provides
• Credit Risk • Liquidity Risk • Strategy recommendations to
• Market Risk • Interest Rate Risk • Investment the Board of Directors
• Operational Risk • Forex Risk Recommendation or other Committees
• Legal Risk • Pricing • Subsidiary Capital regarding:
• Reputation Risk Management Management • Adequacy of
• Strategic Risk • Recovery Plan the process of
• Compliance Risk identification,
• Capital measurement,
Management monitoring, integrated
• Liquidity Risk risk control, and
information systems.
• Adequacy of a
comprehensive
internal control system
for the implementation
of integrated Risk
Management.
• Application of Risk
Management in each
subsidiary,
• Others needed in
order to compile
or evaluate the
provisions of the
integrated Mandiri
Group
Risk Identification, Measurement,
Mitigation, Control
Independent Assurance
Business Unit Risk Units Compliance
Risk Taking Risk Control Compliance Independent Assurance
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GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
RISK MANAGEMENT FRAMEWORK
Bank Mandiri’s Risk Governance Structure is developed c. Preparation and supervision of the implementation
based on four Risk Management Pillars as follows: of a code of conduct related to fraud prevention
for all levels of the organization;
Active Supervision of the Board of d. Preparation and supervision of the implementation
Commissioners and Board of Directors of an anti-Fraud strategy as a whole;
The risk management framework and governance at Bank e. Development of the quality of human resources
Mandiri consists of the Board of Commissioners that carry (HR), particularly those related to increasing
out risk oversight functions through the Audit Committee, awareness and control of Fraud;
Risk Monitoring Committee and Integrated Governance f. Monitoring and evaluation of Frauds and
Committee, as well as the Board of Directors that carry determination of follow-up; and
out risk policy and management functions through the g. Development of effective communication
Executive Committee related to risk management, namely channels internally and for the Bank’s external,
the Risk Management & Credit Policy Committee, Assets hence all executives and employees of the Bank
& Liabilities Committee, Capital & Subsidiaries Committee, understand and comply with applicable policies
and Integrated Risk Committee. Operationally, the Risk and procedures, including policies and procedures
Management Unit with Business Unit and Compliance for fraud control.
Unit performs the functions of risk identification, risk 9. Providing approval, oversight and evaluation on the
measurement, risk mitigation and risk control. implementation of the Action Plan (Recovery Plan).
10. For Resolution Plan, the Board of Commissioners shall:
The duties, responsibilities, and authorities of the Board a. Approve the Resolution Plan;
of Commissioners related to active supervision in Risk b. Supervise the Bank’s fulfillment in compiling,
Management activities include, among others: updating, and/or improving the Resolution Plan
1. Evaluating and approval of Risk Management Policy; to the Deposit Insurance Corporation;
2. Evaluate the prepared-and-determined strategies by c. Evaluate the Resolution Plan that has been
the Board of Directors in managing risks according prepared by the Board of Directors;
to the regulatory taxonomy and other risks such as d. Supervise the implementation of plans to overcome
country risk and cyber risk. potential obstacles to the implementation of
3. Evaluating the Board of Directors’ responsibility for resolution options.
the implementation of the Risk Management Policy; 11. Maintaining and monitoring the Bank’s Soundness
4. Evaluating and deciding on the Board of Directors’ Rating and take the necessary measures to maintain
application related to transactions that require the and/or improve the Bank’s Soundness Rating;
approval of the Board of Commissioners;
5. Requesting an explanation and/or accountability To implement risk management as regulated by the
of the Board of Directors on the Financing to certain Ministry of SOEs, the Board of Commissioners also has the
large borrowers; duty to determine the Bank’s Risk classification based on
6. Providing approval on the funding to related parties; the level of Risk Intensity by considering the dimensions
7. Conducting active oversight includes, among others, of the size and complexity of the Bank at the proposal of
understanding the nature and level of risks faced by the Board of Directors, in accordance with applicable
the Bank, assessing the adequacy of the quality of regulations.
risk management and linking the risk level with capital
adequacy of the Bank; To implement Integrated Risk Management, the Board of
8. Conducting active supervision related to anti-Fraud Commissioners is responsible to:
at least includes the following: 1. Direct, approve, and evaluate Integrated Risk
a. Development of anti-Fraud awareness and culture Management policies;
in all levels of the organization, including anti-Fraud 2. Evaluate the implementation of Integrated Risk
declarations and adequate communication on Management policies by the Board of Directors of
behavior that includes Fraud; the Main Entity.
b. The signing of integrity pact by all organizational
ranks of the Bank;
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HIGHLIGHTS Report Profile AND ANALYSIS
RISK MANAGEMENT FRAMEWORK
3. Ensure the implementation of Integrated Risk b. Ensuring the accuracy and completeness of data,
Management is in accordance with the characteristics information, and/or documents in compiling,
and complexity of the Financial Conglomerates updating, and/or improving the Resolution Plan,
business. which is submitted to the Deposit Insurance
Agency;
The duties, responsibilities, and authorities of the Board of c. Submitting a Resolution Plan to the Board of
Directors related to Risk Management activities include: Commissioners and Shareholders at the General
1. Developing and proposing Risk Management policies Meeting of Shareholders for approval;
and strategies in writing and comprehensively; d. Submitting a Resolution Plan, updating and/
2. Responsible for the implementation of the Risk or improving the Resolution Plan to the Deposit
Management Policy and risk exposure taken by the Insurance Corporation in accordance with the
Bank as a whole; predetermined time limit;
3. Evaluating and deciding on transactions that require e. Implementing plans to overcome potential
the approval of the Board of Directors; obstacles to the implementation of resolution
4. Developing a culture of Risk Management at all levels; options.
5. The active supervision of the Board of Directors 12. Maintaining and monitoring the Bank’s Soundness
related to anti-Fraud is the same as that of the Rating and take the necessary measures to maintain
Board of Commissioners as stated in the duties and and/or improve the Bank’s Soundness Rating;
responsibilities of the Board of Commissioners; 13. Implementing other Risk Management functions in
6. Ensuring the improvement of human resource accordance with laws and regulations, articles of
competencies related to Risk Management; association, and/or decisions of the RUPS/Minister of
7. Ensuring that the Risk Management function has SOEs.
operated independently;
8. Conducting periodic reviews to ensure; To implement risk management in accordance with
a. Accuracy of Risk assessment methodology; that regulated by the Ministry of SOEs, the Board of
b. Adequacy of Risk Management information system Directors also has the duty to determine the classification
implementation; of Subsidiary Company Risks based on the level of Risk
c. Accuracy of Risk Management policies and Intensity, taking into account the dimensions of size and
procedures, as well as setting Risk Limit and/ Risk complexity, in accordance with applicable regulations.
threshold.
9. Conducting active supervision includes, among others, To implement Integrated Risk Management, the Board of
understanding the nature and level of risks faced by Directors is responsible to:
the Bank, assessing the adequacy of the quality of risk 1. Develop an Integrated Risk Management Policy in
management, and linking the risk level with capital writing and comprehensively;
adequacy of the Bank; 2. Implement the established Integrated Risk
10. Developing and implementing the Bank’s Recovery Management Policy;
Plan, which includes: 3. Develop a risk culture as part of the implementation
a. Developing a realistic and comprehensive of Integrated Risk Management in Financial
Recovery Plan; Conglomerates;
b. Submitting the Recovery Plan to shareholders at 4. Ensure the effectiveness of human resource
the GMS for approval; management which includes the competence,
c. Communicating the Recovery Plan to all ranks or qualifications, and adequacy of human resources
levels of the Bank’s organization; in the Main Entity to carry out the Integrated Risk
d. Evaluating and testing (Stress Testing) the Action Management function;
Plan (Recovery Plan) periodically; and 5. Ensure that the implementation of Integrated Risk
e. Implementing the Recovery Plan effectively and Management has been carried out independently;
in a timely manner. 6. Periodically evaluate the results of the Integrated
11. Developing and implementing a Resolution Plan which Risk Management Unit review of the Integrated Risk
includes: Management process;
a. Resolution Plan which includes; 7. Ensure the implementation of Integrated Risk
Management in accordance with the characteristics
and complexity of the Financial Conglomerates
business.
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GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
RISK MANAGEMENT FRAMEWORK
In order to support the effectiveness of the implementation Bank Mandiri’s Risk Appetite is realized through the Risk
of supervisory duties and responsibilities related to the Appetite Framework which is a strategic decision-making
Implementation of Risk Management, the Board of that describes Bank Mandiri’s risk strategy. Risk Appetite is
Commissioners and the Board of Directors may form reflected in the Bank’s business strategy and objectives.
committees that refer to the applicable regulatory
regulations. Risk appetite is articulated through a Risk Appetite
Statement (RAS), which is a formal guideline in the risk-
Bank Mandiri’s risk management organization consists of: taking process to achieve business targets. RAS is pivotal
1. Board of Commissioners because it will provide clear and consistent direction to
2. Committee under the Board Commissioners all levels of Bank Mandiri on the Bank’s risk-taking ability.
3. Board of Directors
4. Committee under the Board of Directors Adequacy of Risk Identification, Measurement,
5. Director in charge of Risk Management function; Monitoring, and Control Processes, as well
6. Risk Management Work Unit (SKMR); as Risk Management Information Systems
7. Operational Work Unit (risk-taking unit); Bank Mandiri performs the Risk Identification, Measurement,
8. Internal Audit Work Unit (SKAI); Monitoring, and Control Process, as well as the Risk
9. Compliance Work Unit. Management Information System through the Enterprise
Risk Management (ERM) framework. The implementation
The Risk Management Unit (SKMR), the Internal Audit Unit of ERM at Bank Mandiri uses a two-prong approach, to
(SKAI) and the Compliance Unit concurrently serve as an ensure that risks are not only properly mitigated through
Integrated Unit. daily business processes, but also in downturn through
capital reserves.
Adequacy of Policies, Procedures,
and Limits Setting Internal Control System
Bank Mandiri has a Risk Management Policy which is used Bank Mandiri operates an Internal Control System over the
as the main guideline in implementing risk management. Risk Management function by implementing the Three
For more specific business areas, Bank Mandiri has more Lines Models policy, which in its implementation is the
specific policies and procedures, for example in the joint responsibility of the first line, second line and third line.
areas of credit, treasury, and operations. The policies
and procedures stipulate the limits setting for each The Internal Audit Unit as the third line performs assurance
activity, both at the portfolio and transactional levels. All and consulting activities on the adequacy of the Bank’s
policies and procedures at Bank Mandiri are a form of internal control system, risk management, and governance
risk management attached to each of the Company’s processes pursuant to prevailing laws and regulations, as
operating activities that are evaluated and updated well as Bank policies.
at least once a year. In accordance with SEOJK 34/
SEOJK.03/2016 concerning the Implementation of Risk
Management for Commercial Banks, in order to effectively
control Risk, the policies and procedures owned by the
Bank must be based on a Risk Management strategy
by taking into account the level of Risk Appetite. Risk
Appetite is a type & level of risk that can be taken/faced
by the Bank, which is within its risk capacity, in order to
achieve/exceed business objectives.
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INTEGRATED RISK MANAGEMENT
IMPLEMENTATION
Consolidated/Integrated Risk Management at Bank Generator (RACER) System to support the process of
Mandiri has been implemented since 2008, in line with the self-assessment as stated with the following explanation:
issuance of Bank Indonesia Regulation No. 8/6/PBI/2006
concerning the Implementation of Consolidated Risk 1. Risk Based Bank Rating (RBBR) approach, which
Management for Banks that Control Subsidiaries. In its includes an assessment of Risk Profile, Integrated
development, the regulation was replaced by the Financial Governance, Profitability and Capital. During 2023,
Services Authority Regulation No. 38/POJK.03/2017 the Bank has reported Bank Mandiri’s Consolidated
concerning the Implementation of Consolidated Risk Soundness Rating for the Second Semester of 2022
Management for Banks that Control Subsidiaries. In and First Semester 2023 periods to the Regulator in a
addition, Bank Mandiri has also implemented Integrated timely manner.
Risk Management in accordance with the Financial 2. Consolidated Risk Profile which includes the
Services Authority Regulation No. 17/POJK.03/2014 management of 8 types of risks (Credit, Market,
concerning the Implementation of Integrated Risk Liquidity, Operational, Legal, Reputational, Strategic
Management for Financial Conglomerates. In the and Compliance Risks). During 2023, Bank Mandiri
implementation of Integrated Risk Management, Bank has reported the results of the self-assessment of the
Mandiri is also guided by the Integrated Governance Consolidated Risk Profile for the period of Quarter IV
Guidelines which refer to POJK No. 18/POJK.03/2014 2022 and Quarter I, II, III 2023 to the Regulator in a
concerning the Implementation of Integrated Governance timely manner.
for Financial Conglomerates. 3. Integrated Risk Profile which includes the management
of 10 types of risks (8 types of risks plus Intra-Group
The implementation of Consolidated/Integrated Risk Transaction and Insurance Risks). During 2023, Bank
Management is carried out while complying with the Mandiri has reported the Integrated Risk Profile for
principles of Risk Management, taking into account the the Second Semester of 2022 and First Semester 2023
business characteristics of each Subsidiary and adjusting periods to the Regulator in a timely manner.
to the jurisdiction of the local Authority/Regulator. The
subsidiaries of Bank Mandiri are Bank Syariah Indonesia, The proposed results of the Consolidated/Integrated Risk
Bank Mandiri Taspen, Bank Mandiri (Europe) Ltd, Mandiri Profile self-assessment and the Consolidated RBBR were
Tunas Finance, Mandiri Utama Finance, AXA Mandiri recommended by the Integrated Risk Committee (IRC)
Financial Services, Mandiri Inhealth, Mandiri Sekuritas, and the approval was provided by the Risk Management &
Mandiri Capital Indonesia and Mandiri International Credit Policy Committee (RMPC) Category A. Furthermore,
Remittance. the self-assessment results of the Consolidated/Integrated
Risk Profile and the Consolidated RBBR approved by the
As an active supervision of the Main Entity on the RMPC are reported to the Regulator and submitted to
implementation of Consolidated/Integrated Risk the Integrated Governance Committee.
Management, Bank Mandiri has the Integrated Risk
Committee (IRC) consisting of the Board of Directors
and executives of the Bank with the Board of Directors
and/or Executives of Subsidiaries. Bank Mandiri also has
an Integrated Risk Management Unit (SKMRT), which is
directly responsible to the Director of Risk Management.
Bank Mandiri actively carries out identification,
measurement, monitoring and control of Mandiri Group
(self-assessment) risks, using an integrated information
system, namely the Risk Assessment Consolidation
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GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
BUILDING RISK AWARENESS CULTURE
To realize Bank Mandiri’s vision “We aim to be your preferred financial partner”, the Bank promotes risk-awareness culture
in all operational and business activities to mitigate risks that may disrupt the Bank’s business continuity. The culture is
introduced to all levels of the Bank, from top management to junior staff. The Bank’s Board of Directors and Board of
Commissioners have also determined a Risk Appetite Statement (RAS) that defines the risk level that the Bank is able
to tolerate. RAS indicates the Bank’s risk tolerance capacity and is developed to help the Bank achieve its business
objectives. RAS informs business decision-making, and its implementation is intensively monitored.
Risk-awareness culture building is also reflected from the Bank’s product and technology development; every development
initiative observes the Risk Management System so that business sustainability can be maintained. Risk assessment and
mitigation are also considered prior to a product or service launch/implementation. This risk approach also applies in
the Bank’s internal policies and technical guidelines formulation.
A successful risk-awareness culture needs support from everyone in the organization. Realizing this, the Bank incorporates
risk-awareness into its corporate culture. The AKHLAK core values of the Bank are applied to ensure that they are
deeply reflected in the employees’ daily conduct – all employees are expected to drive for growth whilst keeping risk
consideration in mind in order for that growth to be sustainable in the long run.
Solid communication strategies are also important in improving risk-awareness culture. Bank Mandiri utilizes a wide variety
of communication channels to ensure the wide reach of its messages. The different media channels are employed in
a comprehensive manner, adaptive, and sustainable in order to build risk-awareness culture within an open, efficient,
and effective risk management framework.
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HIGHLIGHTS Report Profile AND ANALYSIS
RISK AWARENESS PROGRAM
Foundation of effective risk management is accomplished by building risk culture and continuous learning. To improve
the culture of risk awareness, particularly operational risks among employees, Bank Mandiri has some flagship programs
such as operational risk awareness (OPERA), fraud awareness, security awareness, compliance awareness, and business
continuity awareness. These programs are designed to increase understanding and effectiveness of operational risk
management by each level of Bank Mandiri employee. These awareness programs are organized regularly and
thoroughly for bankwide, including for Subsidiaries and Overseas Branches. The risk awareness program series is arranged
thematically that is adaptive, particularly in responding to emerging risk trends, namely the increase in existing risks
and the emergence of new potential risks, including Cyber Resilience & Data Security, significant internal and external
events, the latest news on operational risks, top global risk, Control Testing results, and so forth.
In 2023, alignment initiative on risk awareness program bank-wide was carried out in order for the programs to be
delivered to all employees effectively according to regulatory compliance and eventually could minimize the Bank
operational loss. This initiative is including standardization of program delivery, media or channel, and audience target.
In general, risk awareness program is divided into two categories based on the dimension of:
1. Buzz
Buzz is term for risk awareness program which is delivered one-way and doesn’t need any feedback from employee,
such as poster, toon, video, etc.
2. School
School is term for risk awareness which is delivered two-way and need feedback or response from employee, such
as survey and e-learning.
No. Buzz Program Frequency Coverage
1 Tone Monthly • Employees of Bank Mandiri Regional and Head Office
Short cartoon character comics with light and • Employees of Bank Mandiri Overseas Branch
contemporary daily content.
2 Poster Monthly • Employees of Bank Mandiri Regional and Head Office
A one-page poster contains quotes/sentences inviting • Employee of Bank Mandiri Overseas Branch
employees to be aware of risks.
3 Infographics Bimonthly • Employees of Bank Mandiri Regional and Head Office
Articles/infographics contain a comprehensive • Employees of Bank Mandiri Overseas Branch
explanation of risk issues and tips & tricks.
4 Video Ad Hoc Organic employees, contract resource, outsource
Short videos that raise issues or trends in a risk and its employees
mitigation.
5 Module Ad Hoc Organic employees, contract resource, outsource
Material contains a risk management framework as an employees
employee guideline (handbook).
No. School Program Frequency Coverage
1 Forum Quarterly • Employees of Bank Mandiri Regional and Head Office
Broadcasts/forums/workshops that discuss issues/trends • Employee of Bank Mandiri Overseas Branch
around risk and mitigation.
2 Survey Monthly • Employees of Bank Mandiri Regional and Head Office
Survey/checklist contains short questions to employees • Employee of Bank Mandiri Overseas Branch
through Ms. Form.
3 E-learning Annually Organic employees
Learning to employees contains material with post
tests.
The Risk Awareness programs help employees to understand the importance of operational risk management, thereby
improving its effectiveness and efficiency.
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GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
BANK RISK MANAGEMENT
In an effort to maximize shareholder value, the Bank risk management is carried out in an integrated manner through
the Enterprise Risk Management framework which links strategic planning, risk appetite, execution, risk assessment and
performance evaluation. The implementation of risk management is aimed at providing value added for the Bank and
shareholders to realize the Corporate Plan. The implementation of ERM at Bank Mandiri uses a two-prong approach,
namely risk management through capital and risk management through operational activities, as illustrated in the
diagram below:
Bussiness Process
Managing Risk Front End Middle End Back End
Through Operation
Risk Mangement through daily business operations
Two-Prong
Approach
Capital Management & Planning
Managing Risk
Through Capital Regulatory Capital, Stress Test
Capital as buffer for unexpected loss; capital as risk-return allocation
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HIGHLIGHTS Report Profile AND ANALYSIS
RISK AWARENESS PROGRAM
In the application of the two-prong approach, there are d. Risk Oversight, which entails monitoring of activities/
4 (four) main components that function as supporting methodologies of risk management at Bank
pillars, including: Mandiri, and the Internal Control System.
1. Organization & Human Capital This Risk Management Policy become the basis
The Risk Management Unit (SKMR) at Bank Mandiri for making procedures and technical guidelines
is responsible for managing all risks faced by Bank concerning risk management at Bank Mandiri.
Mandiri, including the development of supporting tools
required in business and risk management. Moreover, 3. System & Data
there is a work unit acting as a risk counterpart of every The risk management system is developed to support
business unit in the four-eye process of lending. Realizing more efficient business processes so that decision-
that risk management is the responsibility of all work making is faster yet prudent. To maintain integrity and
units at Bank Mandiri, the success of risk management data quality, Bank Mandiri has adopted an Integrated
is determined by risk awareness in all Bank Mandiri Processing System and a Loan Origination System
work units accompanied by adequate technical to increase the efficiency of credit processes and
capabilities. As such, Bank Mandiri always improves maintain data quality in the Corporate, Commercial,
the capabilities and knowledge of all employees, and Retail segments. To increase collection productivity
particularly in terms of risk management, by organizing level particularly in the Consumer and Retail segments,
regular internal training through the Risk Management the Bank adopts an Integrated Collection System. Bank
Academy or through the use of expatriates in the Mandiri utilizes a Summit System and an Ambit Focus
area of risk management, hence there is a transfer of System to manage trading book and banking book
knowledge to Bank Mandiri employees. Bank Mandiri risks in the activities of treasury and assets & liabilities
also regularly holds socialization at least once a year, management.
discussion forums, internships, and programs on risk
management that are in line with the internalization To assess the Risk Profile and the Soundness Level
of corporate culture. of Mandiri Group at individual and consolidated/
integrated levels, the Bank has adopted a web-
The Risk Management structure at Bank Mandiri consists based tool called Risk Assessment Consolidation
of the Risk Management Directorate in charge of Generator System (RACER) so that the risk assessment
Independent Risk Management and Credit Approval processes are more effective, efficient, accurate, and
Risk units comprising Wholesale Risk and Retail Risk. The accountable and that the authorized access to the
Risk Management Directorate is led by the Director of system is maintained.
Risk Management assisted by SEVP of Wholesale Risk.
4. Methods/Model & Analytics
2. Policies and Procedures Bank Mandiri has continuously implemented a risk
A Risk Management Policy (KMNR) become the main measurement that adheres to international best
guidelines on the implementation of risk management practices by using quantitative and qualitative
at the operational level and the capital management methods and developing risk models such as rating,
at the Bank consists of: scoring, Value at Risk (VaR), portfolio management,
a. Prudence, which entails capital adequacy, stress testing, and others as support for judgmental
fulfillment of prevailing laws and regulations, and decision-making.
an early warning system.
b. Risk Management, which entails Risk Appetite, Periodically, available models are validated by an
Risk Profile, Bank Soundness Rating, Stress Testing, independent Unit Model Validator to ensure the
Recovery Plan, and Resolution Plan, as well as quality and validity of such models. These risk models
Integrated Risk Management. are managed through a model risk management
c. Risk Management for each type of risks, which
entails processes of risk identification, measurement,
oversight, and control.
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GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
RISK AWARENESS PROGRAM
framework inherent in the function of the Model c. Model Control
Governance Guiding Unit. The management of model The process of monitoring of models and control
risk is done to ensure control over every component over models constitutes a continuous assessment.
in the model used in business processes and decision- The control process is done by validating models
making. This model management framework includes: based on first-time validation or ongoing validation.
a. Inventory Model The first-time validation is validation conducted for
Through the inventory model, an inventory of the the first time after the model development process
existing models is carried out at Bank Mandiri. takes place to ensure that the developed models
This model inventory includes information related adhere to academic requirements, best practices,
to the model including a description of the and regulatory requirements. The ongoing
model’s statistical results, the purpose of using validation is validation conducted periodically to
the model, model owner, developer model, user ensure the performance of models.
model, validation results, and model-related
documentation. In addition, in the system above With the adoption of the model management framework,
the Inventory model, a model will be in a certain there is a segregation of duties between the first line
model cycle according to the Model Lifecycle, (owner, developer, and user models), the second line
including model initiation, model development, (validator model and model management guiding unit),
model validation, model implementation, model and the third line (Internal Audit) based on three lines
use and model monitoring. models.
b. Model Risk Assessment Bank Mandiri also continues to implement Basel II, III, and
An assessment of the level of risk of the models ERM in compliance with the Financial Services Authority
based on quantifiable observations about the and the BCBS (Basel Committee on Banking Supervision)
materiality and complexity of the models. as well as the best practices, which cover Credit Risk,
Market Risk, Liquidity Risk, Interest Rate Risk on Banking
Book Position, Operational Risk, Capital Management, and
Internal Capital Adequacy Assessment Process (ICAAP),
as well as Stress Testing and Recovery Plan.
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HIGHLIGHTS Report Profile AND ANALYSIS
TYPES OF RISKS AND ITS MITIGATIONS
There are 10 (ten) types of risks managed by Bank Mandiri work-flow (loan factory). The monitoring process is carried
in an integrated manner: out on a portfolio basis through Portfolio Quality Review,
1. Credit Risk which can be continued with the collection and recovery
2. Market Risk process for non-performing portfolios.
3. Liquidity Risk
4. Operational Risk To anticipate the deterioration of macroeconomic
5. Legal Risk conditions, a what-if analysis of wholesale and retail
6. Reputation Risk portfolios is carried out through a process of stress testing
7. Strategic Risk and sensitivity analysis using certain macroeconomic
8. Compliance Risk scenarios.
9. Intra-Group Transaction Risk
10. Insurance Risk In disbursing its loans, Bank Mandiri always prioritizes
11. Sustainability/ESG Risk the principle of prudence by placing a credit analysis
function carried out by independent business units and
CREDIT RISK MANAGEMENT credit risk units. Bank Mandiri is always guided by the
Credit Policy (KPKD) in managing credit risk end-to-end.
Credit risk management and mitigation are carried Operationally, this policy is stated in the form of Credit
out at every stage of lending. Bank Mandiri’s credit risk Standard Procedures (SPK) and Product Manuals.
management process for the Wholesale segment begins
with determining the target market referring to the Loan In carrying out credit concentration risk management
Portfolio Guideline, which divides the industrial sector into at the borrower level, Bank Mandiri consistently monitors
an Industry Classification (attractive, neutral, selective, the Legal Lending Limit (LLL) and the application of
vigilant) based on the outlook and portfolio quality, and Management Limit and for large business groups. In
Industry Limit which aims at minimizing the credit risk general, the credit process and credit risk management
concentration in a particular sector. at Bank Mandiri have been carried out end-to-end and
integrated by the Business Unit, Credit Operation Unit and
Furthermore, to obtain a pipeline of qualified prospective Credit Risk Management Unit.
borrowers, a pre-approval process is carried out through
a number of stages using credit risk tools. These stages The Bank periodically reviews and improves credit policies
include the Clearance process which includes an initial in general, credit procedures per business segment and
analysis of targeted customers which includes reputation, risk management tools. The work guidelines provide
business, finance which is then followed by a credit risk complete credit risk management instructions, to identify
assessment by taking into account ratings, financial risks, measure and mitigate risks in the end-to-end crediting
conditions, analysis of prospective borrowers, etc. The process starting from determining the target market, credit
results of this assessment are then decided by the Credit analysis, approval, documentation, credit withdrawal,
Approval Authority Holder with a four-eyes principle monitoring/supervision, to the process of resolving/
involving the Business Unit and Credit Risk Management restructuring non-performing loans.
Unit independently.
To increase the Bank’s social role and concern for
Following the credit disbursement process, regular environmental risks and in applying the principle of
monitoring (early warning signal) is carried out to detect responsibility in Good Corporate Governance, Bank
early borrowers that have potential of non-performing; Mandiri has integrated Environmental, Social and
hence an action plan can be prepared on target, Governance (ESG) aspects into the Industry Acceptance
including collection, recovery and restructuring activities. Criteria Technical Guidelines which are used to select
qualified prospective debtors and prospective debtors
On Retail segment, as it is a mass market, the credit who have applied ESG principles in their business
process is carried out more automatically using a credit activities. This is in line with the Financial Services Authority
risk scorecard, by referring to the Risk Acceptance Criteria (OJK) Regulation No.40/POJK.03/2019 concerning
of each product, and processed through an automated Asset Quality Assessment of Commercial Banks which
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GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
TYPES OF RISKS AND ITS MITIGATIONS
stipulates that the assessment of the debtor’s business MARKET RISK MANAGEMENT
prospects also considers the debtor’s efforts in maintaining
the environment. In addition, in order to maintain the Market risk management is carried out by an independent
environment, the Bank has prepared a Sustainable unit by implementing the segregation of duties principle,
Finance Action Plan as stipulated in the Financial Services the separation of functions and responsibilities consisting
Authority Regulation on the Application of Sustainable of the front office, middle office, and back office. The
Finance for Financial Service Institutions, Issuers and Public Market Risk Management Organization comprises two
Company. parts, namely Market Risk Management – Trading Book
and Market Risk Management – Banking Book.
In principle, credit risk management is applied at the
transactional level as well as the portfolio level. At the The framework for and governance of market risk
transactional level, a four-eyes principle is applied, namely management at Bank Mandiri consist of:
every credit approval involves the Business Unit and 1. The Board of Commissioners, who are responsible
Credit Risk Management Unit independently to obtain for market risk oversight through the Risk Monitoring
an objective decision. The four-eyes principle mechanism Committee, Integrated Governance Committee, and
is carried out by the Credit Committee in accordance Audit Committee.
with the limit of authority with the credit approval process 2. Directors, who are responsible for the risk policy function
carried out through the Credit Committee Meeting through the Executive Committee with respect to
mechanism. market risk management and recovery plan, the Assets
& Liability Committee, and Risk Management and
Credit risk from borrowers and products has been covered Credit Policy Committee.
and reserved through impairment losses allowance, which 3. Risk Management Unit together with the business units
is currently calculated based on PSAK 71 as of 1 January and compliance unit, who perform risk identification,
2020, and monitored through indicator cost of credit. risk calculation, risk monitoring, and risk control.
Throughout 2023, the Bank continued to conduct regular The Risk Management Framework of Bank Mandiri is
monitoring of the portfolio of debtors affected by the developed based on internal and external factors
Covid-19 pandemic. The debit balance of the covid including but are not limited to the Bank’s business,
restructuring portfolio in October 2023 has improved regulatory provisions, development of methodologies
significantly to Rp21.1 trillion compared to December 2022 and best practices, as well as risk data. The authority
of Rp35.9 trillion. This decrease is the impact of debtors and responsibilities regarding the implementation of risk
making normal payments as before the pandemic so that management are regulated in the Risk Management
the Covid-19 restructuring flag can be removed and also Policy (RMP). Meanwhile, the guidelines on market risk
due to the repayment of credit facilities. management in both the trading book portfolio and
banking book are outlined in the Standard Treasury
OJK through the decision of the Board of Commissioners Procedure (STP) and the Standard Asset & Liability
No. 34/KDK.03/2022 determined new criteria for the Procedure Management (SALPM).
extension of Covid-19 restructuring which regulates the
granting of a stricter extension of Covid-19 restructuring. Management and Mechanism of Market
This has the potential to increase NPL if not managed Risk Measurement – Trading Book
properly. Bankwide’s NPL (Excluding Bank) percentage Trading book market risk is a risk arising from potential losses
has been successfully reduced from 1.88% as of December due to trading book activities, changes in interest rates,
2022 to 1.06% as of December 2023 This NPL improvement and exchange rates (including derivative instruments).
is supported by the optimization of efforts to upgrade Bank Mandiri’s market risk management is carried out by
collectibility and collection for NPL debtors throughout applying the segregation of duties principle, i.e. separating
2023. In the aspect of LAR Include Covid-19, the Bank has functions and responsibilities of the treasury unit trade
also succeeded in reducing LAR Include Covid-19 from transactions, which consist of:
12.10% as of December 2022 to 9.18% as of December 2023
as a result of declining NPLs and Covid-19 restructuring
portfolio. Going forward in 2024, the Bank projects NPLs
to remain stable with a tendency to improve.
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HIGHLIGHTS Report Profile AND ANALYSIS
TYPES OF RISKS AND ITS MITIGATIONS
Front Office Unit Middle Office Unit Back Office Unit
(Treasury) (Risk Management) (Treasury Operation)
Executing Transactions Monitor, assess, and report risks Record and evaluate all exposures to
arising from all trading activities daily trading activities using market
carried out by the front office unit. prices from independent sources
The measurement of trading book risk is done according to LIQUIDITY RISK MANAGEMENT
regulatory provisions and some internal indicators, which
include Value at Risk, sensitivity simulation, and stress Liquidity risk is arising from the Bank’s inability to fulfill
testing. Monitoring is conducted by implementing some due obligations using cash flow financing and/or high-
types of transaction limits at the dealer level to ensure quality collateral liquid assets without disrupting the Bank’s
exposures from Treasury transactions remain consistent activities and financial conditions.
with the risk appetite set by the management.
Management and Mechanism of Market Liquidity risk can be divided into two categories:
Risk Measurement – Banking Book 1. Funding Liquidity Risk, which is a risk caused by the
The banking book market risk is a risk that arises because of Bank’s inability to liquidate its assets or secure funding
changes in interest rates and exchange rates for banking from other sources. The inability to secure cash flow
book activities that can affect the Bank’s profitability financing that causes liquidity risk can be explained
(earning perspective) and the economic value of Bank by (1) the Bank’s inability to generate cash flow from
capital (economic value perspective). The management productive assets or asset liquidation including liquid
of Bank Mandiri’s banking book market risk is done by assets; and/or (2) the Bank’s inability to generate
optimizing the balance sheet structure to obtain maximum cash flow from funding, interbank transactions, and
returns per the level of acceptable risk. It is also done received loans.
by setting a limit that is in accordance with internal 2. Market Liquidity Risk, which is a risk caused by the
provisions and the applicable laws and regulations, which Bank’s inability to close out certain positions at a
is monitored periodically by the relevant work unit. market price due to inadequate market liquidity
conditions or disruptions in the market.
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GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
TYPES OF RISKS AND ITS MITIGATIONS
Liquidity Risk Management is carried out in the following 4. Monitor external indicators such as Jakarta Interbank
4 (four) stages: Offered Rate (JIBOR), USD Interbank, Rupiah interest
1. Identification, to determine risk and sources of liquidity rate, yield from SUN and UST with a 10-year tenor,
risk and the problems it poses so that it may be Outstanding IDR banking liquidity, USD/IDR exchange
controlled and mitigated. The identification of liquidity rate, credit spread of default swaps (CDS), Composite
risk can be conducted by identifying balance sheet Stock Price Index (CSPI), as well as current market
components and administrative account components information. This monitoring aims to increase awareness
that may affect the Bank’s liquidity and identifying of less stable economic conditions, either due to a
market parameters such as crises and other things. global crisis or various domestic issues.
2. Measurement, to measure liquidity risk, which is done
using 2 (two) approaches, namely (1) Nominal Stock- Liquidity Adequacy Ratio
Based (Liquidity Ratio) which entails the use of various Bank Mandiri’s liquidity adequacy can be identified
financial ratios as an indicator of the level of liquidity through Liquidity Coverage Ratio, Net Stable Funding
risk and (2) Flow-Based (Liquidity Gap Analysis). Ratio, Macroprudential Intermediation Ratio (MIR), and
3. Monitoring, which is conducted using a limit system Liquidity Reserves. The Liquidity Coverage Ratio (LCR) is a
to monitor the indicators of liquidity risk. ratio of High-Quality Liquid Assets (HQLA) to the estimated
4. Control, which is an activity that aims to minimize net cash outflow within the next 30 (thirty) days in a
the impact of liquidity risk by considering the level of crisis scenario. The LCR aims to improve the short-term
income earned. liquidity of a bank during a crisis. In December 2023, Bank
Mandiri’s LCR reached 176.24% (Bank Only) and 169,58%
Tools and Method (consolidated), above the minimum LCR fulfillment target
Bank Mandiri manages liquidity risk by measuring the set by the Regulator which was 100%.
liquidity risk using some indicators, such as primary
reserve ratio (minimum statutory reserves and Cash ratio), Another indicator used by Bank Mandiri to determine
secondary reserve (liquidity reserves), Macroprudential liquidity adequacy is the Net Stable Funding Ratio (NSFR).
Intermediation Ratio (MIR), Liquidity Coverage Ratio (LCR), The Net Stable Funding Ratio (NSFR) is a ratio of available
and Net Stable Funding Ratio (NSFR). stable funding to required stable funding. As of December
2023, Bank Mandiri’s NSFR reached 116,59% (Bank Only)
To manage liquidity risk in a measured and comprehensive and 118,07% (consolidated), above the minimum NSFR
manner, Bank Mandiri implements the following strategies: fulfillment target set by the Regulator which was 100%.
1. Determine limits that refer to internal provisions and
regulatory provisions. The Macroprudential Intermediation Ratio (MIR) is a ratio
2. Perform periodic liquidity risk stress testing to determine of distributed credit and corporate commercial paper
the impact of changes in market factors and internal fulfilling certain requirements and are owned by the bank
factors in extreme conditions (crises) on liquidity to third-party funds, commercial paper fulfilling certain
conditions. requirements issued by the bank, and loans fulfilling certain
3. Arrange and conduct a periodic review of the requirements received by the bank. As of December 2023,
Liquidity Contingency Plan (LCP) and Recovery Plan Bank Mandiri’s RIM (Bank Only) reached 83.73%.
that regulate the Company’s procedure for handling
worsening liquidity conditions including alternative
financing strategies such as sale/purchase of FX, Money In addition, Bank Mandiri has liquidity reserves, which serve
Market instruments, and Interbank Securities Repo, as a liquid asset above minimum statutory reserves that are
Government Bond sale, and the use of Standing Facility used to meet unscheduled liquidity needs. In managing its
and repo of the Bank Indonesia. The determination liquidity reserves, Bank Mandiri sets a limitation in the form
of liquidity conditions and financing strategies in the of safety level, which is a projection of liquidity reserves for
LCP and Recovery Plan has considered internal and the next 1 (one) month. As of December 2023, the Bank’s
external conditions. liquidity reserves were above the safety level.
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HIGHLIGHTS Report Profile AND ANALYSIS
TYPES OF RISKS AND ITS MITIGATIONS
2. Comprehensive and extensive in all parts of the Bank,
RISK OPERATIONAL MANAGEMENT and remains focused on material and or significant risks
An operational risk arises from the inadequacy and/or and the most effective mitigation processes.
malfunction in internal processes, human error, system 3. Proactive in identifying and detecting potential control
failure, and/or external events that affect the Bank’s weaknesses and the occurrence of risks hence risks
operations. Operational risks can lead to the onset of can always be minimized.
other risks such as reputational risk, strategic risk, legal risk, 4. Comply with the provisions for the fulfillment of capital
market risk, credit risk, compliance risk, and liquidity risk. adequacy operational risks in accordance with
Effective and consistent operational risk management is regulations and the development of risks appetite.
important to minimize the emergence of those other risks.
Operational risk management is implemented through
Operational risks are inherent to every product/activity/ layered lines of defense where each line of defense has
operational process of the Bank as part of its business its own role and method in countering operational risks
activities. The risks are also the responsibility of every based on the principle of combined assurance hence a
person within the Bank. Risk & Control Owner have the balance between risk & reward is also achieved.
primary responsibility to carry out an optimal operational
risk management to minimize this risk. The Risk & Control Owner is fully responsible for the risks and
the implementation of daily internal controls to ensure that
In developing an Operational Risk Management Strategy, existing risks are mitigated, including making continuous
the Bank applies the following principles: improvements to existing control designs in accordance
1. Long-term oriented to ensure the Bank’s business with process changes.
continuity, by maintaining the Bank’s risk exposure
managed in a controlled manner in accordance with To ensure effective operational risk management, the
the Bank’s internal regulations, as well as prevailing process is carried out in four stages:
laws and regulations and other stipulations.
Operational Risk
Identification
Operational Risk
Operational
Assessment
Risk Control /
Mitigation
Operational Risk
Monitoring
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GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
TYPES OF RISKS AND ITS MITIGATIONS
1. Identification – a process to identify potential RCSA is a register of key risks and control measures that
inherent risks to a product/activity/process, taking inform risk-based control testing to identify potential
into account internal and external factors, such as weaknesses as early on as possible. The tool allows its
data of operational risk incidents, regulatory changes, user to maintain minimum level of residual risks and to
and audit findings. This stage includes identifying risk take necessary mitigation measures.
mitigation and control measures. 2. Loss Event Database (LED)
2. Assessment, which is the process of evaluating by A database of operational risk incidents that are
considering the potential impact and likelihood of a recorded on a risk-based approach with the
risk can inherently occur. This aims to find out which aim of being lesson learned, monitoring follow-up
risks are more material/significant compared to others remediation and future improvements, and as one of
to ensure more focused control measures can be the components of the calculation of operational risk
prepared. In addition, an assessment is also carried out capital (regulatory capital charge) of the Standardized
on quantitative control through control testing activities Approach (SA) method.
to determine whether the control design regulated 3. Key Indicator (KI)
in the prevailing regulations at the bank has been KI contains key risk indicators (KRIs) and Key Control
effectively implemented (operating effectiveness) and Indicators (KCIs) and serves as an early warning
or can still be effectively used (design effectiveness). signal that encourages early control actions to be
The assessment produces a residual risk value which undertaken.
is the risk value after considering the controls. 4. Issue & Action Management (IAM)
3. Monitoring – a proses to monitor risks that have IAM is a tool to monitor if known issues are follow-up
been identified and assessed for their likelihood. Risk using a range of activities, such as control testing,
monitoring is carried out at all times in every work unit incidents, key indicators, and self-identified issues.
and by its members. The activity follows a hierarchy 5. Capital Modelling
and is done collectively, including by the unit’s head, A tool to calculate regulatory capital charge in
adhering to the applicable procedures. Monitoring accordance to applicable regulations and as part
activities include the early warning systems in existing of operational risk mitigation.
tools/reporting.
4. Risk Control/Mitigation, which is a process to control To improve its operational risk management effectiveness,
and mitigate before a risk event occurs through the the Bank has developed an integrated Operational Risk
implementation of adequate and consistent control Management System that covers all of the tools above.
procedures, as well as implementing follow-up actions The system is also implemented in all work units at the
plans on control weaknesses found (thereby potential head office and regions.
risks occur) in the monitoring process and follow-up on
incidents. The purpose of this process is to ensure that The output of operational risk management activities is an
residual risk to the Bank is kept to a minimum. Controls Operational Risk Profile Report that describes operational
must be consistently implemented according to risk exposure. The report is submitted periodically to the
existing control designs but must also be continuously Bank’s Board of Commissioners and Board of Directors,
reviewed to ensure existing control designs are still and supports the boards’ active role in operational risk
effective for mitigation of emerging risks. management. The report also informs the Bank’s risk
management report to regulators as part of Risk-Based
Operational Risk Management Tools Bank Rating (RBBR) in accordance with applicable
To enable work units in implementing operational risk provisions.
management, the Bank provides the following risk
management tools:
1. Risk & Control Self-Assessment (RCSA)
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HIGHLIGHTS Report Profile AND ANALYSIS
TYPES OF RISKS AND ITS MITIGATIONS
Operational Risk Management Organization LEGAL RISK MANAGEMENT
Operational risk management is carried out by all of the
Bank’s elements, including the Board of Directors with Legal risk is a type of risk encountered by Bank Mandiri
active supervision from the Board of Commissioners. The as a result of lawsuits, both carried out by internal and
Boards understand existing risks and have a key role in external parties and/or the discovery of weaknesses from
supporting and overseeing risk management activities juridical aspects, such as the absence of supporting laws
at the operational unit level. and regulations, weaknesses in engagement such as
non-fulfillment of valid contract conditions, or imperfect
The operational risk management organization and their binding of collateral.
duties and responsibilities are:
1. Risk Management & Credit Policy Committee (RMPC) The legal risk management organization is carried out by
RMPC leads the preparation, adjustment/ improvement the Legal unit at the Head Office by carrying out functions,
of risk management and credit policies. RMPC’s duties and responsibilities related to regulatory, advisory,
membership, duties, and authority are stipulated in litigation, advocacy and legal assistance, education and
a Board of Directors’ Decision on RMPC. transformation in the legal aspect, as well as the Bank’s
2. Director Tasked with Risk Management Function legal risk management.
The duties, responsibilities, and authority of the Director
with Risk Management Function as set out in the Risk In carrying out these functions, duties and responsibilities,
Management Policy. the Legal unit at the Head Office coordinates with the
3. Internal Audit Unit Legal Unit in the Work Unit and in the Region. The Legal
IAU carries out independent assurance function to Unit of the Head Office is the supervisor of the system and
ensure that all operational defense lines are functioning supervises the Legal Unit in the Work Unit and the Legal
effectively and properly. Unit in the Region.
4. Work Unit on Operational Risk Management
Development (Bankwide/Enterprise) Risk management mechanisms that include the process
A unit that is responsible to formulate and disseminate of identifying, measuring, controlling and monitoring refer
policies, strategies, frameworks, and operational risk to the applicable provisions regarding risk management.
management tools. Each work unit of the owner and/or product administrator
5. Operational Risk Management Unit (Senior Operational or activity operator must identify and manage risks to the
Risk by Business Area) maximum including but not limited to legal risks that are
A unit (attached to a business area) that is responsible basically attached to every product or activity made
for implementing operational risk management policies, or carried out by the Company, thereby the inherent
strategies, frameworks and tools in collaboration with legal risks do not have a broad impact and trigger the
the Risk & Control Owner. emergence of other risks including but not limited to
6. Risk & Control Owner reputational risks.
A unit that is fully responsible for operational risk
management and ensuring the effectiveness and Bank Mandiri’s preventive and repressive legal risk
compliance of control measures in every operational management is sufficient to protect its legal interests and
activity. A Risk & Control Owner maintains the Bank’s minimize the significant financial impact on the Bank, as
operational risk appetite at a level that has been reflected in the 2023 Legal Risk Profile Report which is at
identified, thereby allowing the Bank to achieve its Low rating.
goals and keep an optimal level of regulatory capital
charge.
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GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
TYPES OF RISKS AND ITS MITIGATIONS
REPUTATIONAL RISK MANAGEMENT Implementation of Reputational Risk Management
One approach to managing reputational risk taken
Reputational risk arises as a result of declining stakeholder by the Company is ensuring that all work units perform
trust due to negative sentiments surrounding the Bank. their functions well and follow the applicable regulatory
provisions. If there is a mistake that potentially affects the
Reputational risk is managed via monitoring, supervision, reputational aspect of the main duties and functions of
handling, and settlement coordinated by the Corporate a certain work unit, the work unit must provide detailed
Secretary with support from relevant work units, such information to the Corporate Secretary Group immediately
as Customer Care, Legal, Retail Product & Fraud Risk so the risk can be managed and its impact minimized.
Management, IT Application Development & IT Application
Support, and Business Continuity Management. The At present, Bank Mandiri operates internal channels for
management of reputational risk follows internal provisions handling complaints and questions from customers, such
and applicable laws. In its implementation, reputational as branch offices, Call Center 14000, website, and the
risk management is done by creating positive images via Company’s official social media accounts. All complaints
conventional media and positive content on social media. and questions are then forwarded to the Customer Care
Group to be addressed and resolved. The Customer Care
The Mechanism for Managing Reputational Risk Group manages complaints and questions not only from
Reputational risk is managed via monitoring, supervision, internal channels but also from external sources such
handling, and settlement coordinated by the Corporate as printed media, online media, electronic media, and
Secretary Group which follow the provisions of the social media.
Corporate Secretary Standard Guidelines. Based on
the Guidelines, there are 4 (four) stages of reputational In doing its duties, the work unit of the Customer Care
risk management, namely identification, measurement, Group coordinates with the Corporate Secretary
monitoring, and control of risk. The realization of those Group, especially in handling customer complaints from
four stages can be seen in each activity performed by conventional media and social media.
the Corporate Secretary handling reputational risk, such
as the Bank’s activity as a public company. The Corporate Secretary Group also monitors and
evaluates various news items on print, online, and
Based on that activity, reputational risk in its several forms electronic media as well as social media periodically
is evident, such as lateness, errors, and incongruency to measure the effectiveness of publications and
in report submission caused by individuals who are not communications of the Company. Next, the result of the
aware of or do not understand the principle of disclosure monitoring and evaluation becomes a reference point
of information or negligence by supervisors. To mitigate to which media publications and communications are
that, the Company may take risk mitigation steps such made in the next period to strengthen the Company’s
as providing a list of mandatory information for disclosure reputation continually.
and/or encouraging supervisors to check and recheck
the work. For that purpose, the Corporate Secretary Group also
performs a series of communications activities to bolster
Should the reputational risk happen and lead to a government programs such as the addressing of Job
negative perception of the Company, an action to Creation Law to the public, Sovereign Wealth Fund
minimize the ruin caused by such reputational risk can Creation, and the Formation of a Government-Owned
be taken. One action would be to commission positive Sharia Bank. These are executed by inviting editors in
articles for printed media, online media, or electronic chief and organizing other gatherings with several media
media as well as positive content for social media to groups.
counter the negative perception that has taken shape.
These positive articles can be based on business and In addition, the Corporate Secretary Group also prepares
social activities of the Company or the Company’s support a series of communications activities involving state-
of government programs per the Corporate Secretary owned enterprises to support the National Discount Festival
Standard Guidelines.
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HIGHLIGHTS Report Profile AND ANALYSIS
TYPES OF RISKS AND ITS MITIGATIONS
(NDF) that is part of the national program Bangga Buatan 1. Foster prudent credit growth to potential industrial
Indonesia (BBI). The Corporate Secretary Group manages sectors in accordance with portfolio guidance by
schedules and the involvement of each state-owned taking into account the potential, capacity, and
enterprise in the NDF. capability of each segment. In addition, Bank Mandiri
also manages the quality of its credit portfolio at the
All those activities reflect the commitment of the bank-wide, segment and product levels to achieve
Corporate Secretary Group to support the strengthening synergistic growth amidst the challenges of the political
of the Company’s reputation, especially in the main year and uncertainty in international economic and
shareholders’ perspective. geo-political conditions.
2. Optimization of Fee Based Income as a driver of
In the event of a crisis so massive that it erodes the revenue, among others, through increasing e-channel
Company’s reputation as well as the trust placed by the productivity, recurring & transactional fee-based
Stakeholders, the Company will immediately implement income, and intensification in the business ecosystem
an action plan to minimize ruin, for instance formulating of existing customers and top players in each industry
problem-solving strategies, determining internal sources, sector.
and making a schedule for crisis management and 3. Control of operational costs and investment costs,
conducting the overall evaluation. namely through prioritization programs for the use
of costs for OPEX and CAPEX strategic initiatives to
STRATEGIC RISK MANAGEMENT ensure the added value received by the Bank, utilizing
shifting customer behavior through digitalization of
Strategic Risk Management Organization more scalable services and making continuous
The Bank has formed a Risk Management Committee improvements in business processes, as well as focusing
and a Risk Management Work Unit that aim to support on increasing resource productivity supported by
comprehensive, integrated, measured, and controlled risk employee development programs in line with the
management. Each committee is supported by a working company’s spirit in digitizing and evaluating its
group consisting of groups that are directly involved in the effectiveness into productivity KPIs.
risk management issues handled by the said committee.
Measures and Plans in Anticipating Strategic Risk
Strategic Risk Management Mechanism In terms of anticipating the risk factors faced by Bank
The Bank’s risk management is regulated by a bank risk Mandiri, it is necessary to implement independent and
management policy per the Bank of Indonesia Regulation prudent risk management but not limit the Company’s
(PBI), the Financial Services Authority Regulation (FSAR), business expansion process. Here are the strategic risk
Basel provisions, and international best practices. This management strategies in 2024:
policy is regularly reviewed to anticipate changes in
business conditions, regulations, and the Bank’s internal 1. Review strategies regularly (through stress-tests
conditions. and sensibility analysis) by considering external
and internal factors to ensure the achievement of
In managing strategic risk, Bank Mandiri always reviews its leading indicators in terms of revenue and costs for
performance and evaluates its business target planning each financial indicator. One example is in order to
and takes corrective steps in developing a strategic plan maintain prudent credit expansion, the Bank focuses
and business targets by considering internal and external and selectively pays attention to industrial sectors that
conditions, if necessary. remain recording positive and sustainable growth
while considering internal capabilities and resources
The Implementation of Strategic Risk Management in accordance with Bank Mandiri’s Risk Acceptance
Bank Mandiri’s strategic direction is in line with the Criteria, monitoring watch lists and high-risk debtors
Corporate Plan prepared by taking into account the end to end for better credit management.
Bank’s core competencies and considering business 2. Regarding industry trends leading to digitalization,
shifting patterns and people’s behavior that switch to Bank Mandiri’s Corporate Plan 2020-2024 has a focus
digital. In the midst of economic uncertainty, Bank Mandiri on digitalization, namely to become Indonesia’s #1
also needs to pay attention to profitability and quality Modern Digital Bank and ensure the progress of IT
of loan disbursement in order to mitigate future risks. As projects can perform according to the timeline.
such, in addition to implementing initiatives according
to the corporate plan, Bank Mandiri sharpens its business
strategy with a focus on:
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GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
TYPES OF RISKS AND ITS MITIGATIONS
3. Controlling reserve formation (CKPN) by reviewing and 3. Board of Directors/SEVP
maintaining the Coverage Ratio & Cost of Credit at The Board of Directors is responsible to foster and
an optimal level to anticipate deterioration in credit realize Compliance Culture as well as to ensure that
quality that has an impact on the Bank’s performance. Compliance Function is implemented at all levels of
4. The Bank focuses on maintaining and fostering the organization and the Bank’s business activities.
sustainable CASA Ratio and CASA volume 4. Director in Charge of Compliance Function
improvement to support credit expansion, by: The Director in charge of the Compliance Function
a. Optimizing the use of Kopra by Mandiri through is responsible for formulating compliance culture
the main operating account strategy (Kopra Portal strategies, minimizing compliance risk, establishing
and Kopra H2H) in capturing the entire customer compliance systems and procedures, and ensuring
transaction ecosystem. that all policies, provisions, systems, and procedures
b. Maintaining Cost of Fund (CoF) realization while implemented by the Bank are in accordance with
paying attention to liquidity, maintaining current applicable laws and regulations.
account growth through transactional solutions for 5. Compliance Unit (i.e., Compliance & AML-CFT Group)
Business and Corporate customers, and increasing The Compliance Unit assists and/or represents the
savings market share through Livin’ as an everyday Director in charge of the Compliance Function in
financial app. carrying out its duties and responsibilities.
5. Capital growth derived from retained earnings (Tier-1) 6. Heads of Units
through optimization of revenue and overhead costs, Heads of Units are responsible for realizing compliance
as well as a more in-depth assessment of initiatives that culture in their respective units, managing compliance
have an impact on increasing productivity, providing risk, and implementing system/process and/or
added value, and are long-term. procedure improvements related to compliance
issues in their units.
COMPLIANCE RISK MANAGEMENT
Compliance Risk Management Mechanism
Compliance arises as a result of the Bank’s failure to Bank Mandiri has established compliance risk management
comply with and/or to carry out the provisions of the policies and procedures based on the applicable rules
applicable laws and regulations. and regulations, where the risk is managed in several
stages:
To manage compliance risk, Bank Mandiri has established 1. Identification
policies, rules, systems, and procedures to build Identification of compliance risk is articulated in
compliance culture as one of the keys to successful the Compliance Risk Statement (CRS). CRS entails
compliance risk management at Bank, consolidated, reference of regulations, risk cause, risk control, and
and Financial Conglomerates levels. action plans for prevention purpose.
2. Evaluation
All levels of the Company are fully responsible for All identified risks are assessed by each risk owner. The
implementing compliance in each of their respective output of assessment is a compliance risk profile for
activities. The organization, duties, and responsibilities with every work unit. Risk assessment is carried out based
respect to compliance are as follows: on the risk’s occurrence likelihood and its potential
1. Board of Commissioners impacts. Risk owners also assess the effectiveness of
With respect to Compliance and Integrated control measures.
Governance, the Board of Commissioners is mandated
to supervise the implementation of Compliance
Function.
2. Integrated Governance Committee
The committee is established to assist the Board of
Commissioners in carrying out its supervisory function
on the implementation of Integrated Governance
and Integrated Compliance Functions at Bank Mandiri
and its Subsidiaries.
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TYPES OF RISKS AND ITS MITIGATIONS
3. Monitoring c. Compliance Assessment Program
Risk monitoring is part of an adequate compliance risk This program aims to increase compliance risk
management. Monitoring activities include identifying awareness of the risk owners on applicable
and overseeing compliance risk appetite statement compliance and regulation risks (according to
(RAS). their duties and responsibilities).
4. Mitigation d. Compliance Unit Competency Improvement
Compliance risk mitigation is carried out by: Program
a. Reviewing risk identification process to ensure the To increase understanding related to compliance
process has been carried out appropriately. risk management, the Company partners with
b. Reviewing the appropriateness of control and an independent party to organize compliance
mitigation activities. training and certification for all Compliance Unit
c. Reviewing the appropriateness of compliance risk personnel.
assessment process, including that the process has
considered historical sanction data. Measures and Plans to Anticipate Compliance Risk
To improve compliance risk management, the following
Compliance Risk Management Implementation measures are taken:
Compliance risk management activities in 2023 were as 1. Compliance Risk Management
follows: a. Define compliance Risk Appetite Statement (RAS)
1. Defining Risk Appetite Statement (RAS) and monitor sanctions/fines to ensure the appetite
In 2023, Bank Mandiri defined its compliance Risk that has been set out are under control.
Appetite Statement (RAS) at 4 (four) violations per b. Improve compliance risk assessment parameters.
month. Throughout the year, the Bank received 2 (two) c. Improve reporting process on compliance function.
sanction per month, which was well below the RAS 2. 2. Improvement of compliance risk awareness
threshold. a. Conduct compliance assessment to improve
2. Compliance Risk Assessment employee understanding of the prevailing rules
Compliance risk assessment is carried out on a quarterly and regulations, particularly those related to duties
and semi-annual basis and submitted to the OJK as and responsibilities.
part of the Bank’s Risk Profile Report. According to b. Provide advice on compliance issues.
the self-assessment conducted in Quarter IV 2023, the 3. Strengthening monitoring on regulatory mandate
Bank’s compliance risk level was 2 (low to moderate). fulfillment
Several issues of concern for improvement were a. Disseminate information on the issuance of laws
employees’ compliance risk awareness, data quality, and regulations, or other policies or the results of
and monitoring of report submission to regulators. legal analysis to the Bank’s management and
3. Compliance Risk Mitigation employees.
To mitigate compliance risk, the Bank has implemented b. Monitoring the work units’ action plans relating
several compliance programs: to new regulations that have significant impacts.
a. Monitoring the Fulfillment of the Banks’ Obligations 4. Competency Building for Compliance Unit
on New Regulations To improve the quality of personnel in Compliance
The Compliance Unit conducts Prudential Meetings Unit, the Bank collaborates with independent parties
on new regulations, monitors action plans that to organize training and certification of compliance.
need to be carried out, and issues reminders on 5. Credit Webinars
regulatory obligations to the relevant Units. A credit webinar is a discussion forum that is jointly held
b. Control Testing Against High-Risk Activities with Business Unit and Risk Unit to enhance compliance
Control testing is carried out by the Senior risk awareness in the credit area.
Operational Risk Unit on high-risk activities.
Where discrepancy with applicable regulations is
identified, immediate actions are taken to prevent
the Bank from suffering any losses.
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GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
TYPES OF RISKS AND ITS MITIGATIONS
INTRA-GROUP TRANSACTION RISK MANAGEMENT Bank Mandiri can combine qualitative and quantitative
approaches in the process of measuring insurance risk
The risk management of intragroup transaction risk is at which will then be subject to periodic risk monitoring in
the level of the Group with Subsidiaries per the business accordance with the established procedures.
strategies of Bank Mandiri. Bank Mandiri identifies and
analyses the activities that may increase exposures to Self-assessment of Integrated Insurance Risk Profile
Intragroup Transaction Risk and affect the Company’s throughout 2023 was at a Low to Moderate level. This
performance. This risk identification is at the business activity reflects low potential loss faced by Financial Conglomerates
and Subsidiary levels of Bank Mandiri by considering the due to Integrated Insurance Risk at a certain time in the
complexity of transactions. Bank Mandiri may combine future. The quality of the implementation of the Integrated
qualitative and quantitative methods to measure the Management of Insurance Risk is adequate, there are
Intragroup Transaction Risk for further periodic monitoring some weaknesses but these weaknesses can be resolved
according to established procedures. in the normal course of business.
INSURANCE RISK MANAGEMENT
Insurance risk is a risk due to the failure of insurance
companies to fulfill obligations to policyholders as a
result of insufficient risk selection (underwriting) processes,
pricing, reinsurance use, and/or claim handling. Insurance
Risk Management is carried out by Subsidiaries of the Bank
Mandiri business group that are engaged in the insurance
business, in this case include AXA Mandiri Financial
Services, Mandiri AXA General Insurance, and Mandiri
Inhealth. Bank Mandiri identifies and analyzes activities
that can increase insurance risk exposure and affect the
company performance. The risk identification is carried
out in the business activities of Subsidiaries engaged in
the insurance business by considering its characteristics.
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HIGHLIGHTS Report Profile AND ANALYSIS
TYPES OF RISKS AND ITS MITIGATIONS
ESG RISK MANAGEMENT Bank Mandiri establishes risk appetite and industry appetite
in line with ESG issues in the Bank’s policies as outlined in the
ESG Risk Management Coverage Industry Acceptance Criteria (IAC) technical guidelines in
Alignment of ESG aspects is also one of Bank Mandiri’s Internal Regulation No.B3.P1.T16.IAC. Details of businesses
priorities in long-term business transformation. Through the covered is presented in the Sustainable Banking section
stream “Conduct Sustainable Business”, Bank Mandiri has of this report.
developed ESG frameworks, roadmaps and initiatives with
a target focus on the transition to a low-carbon economy, The Business Unit conducts due diligence, if necessary, on
emission reduction and net zero in bank operations and prospective debtors to explore issues related to Escalation
increasing social impact in achieving SDGs targets. submitted by the Business Unit to the holder of the authority
to approve credit, where this function is carried out by the
To achieve this target, particularly in fostering the transition Senior VP to the Board of Directors. Lending decisions are
to a low-carbon economy, Bank Mandiri continues to made by the Business Unit and Credit Risk Management
identify, measure and evaluate ESG risks including climate Unit independently with a four-eyes-principles process.
risks, specifically in the financing aspect.
The Bank periodically reviews and refines general credit
The ESG risk management system in the loan process policies, credit procedures per business segment and risk
includes Bank Mandiri’s loan services for the wholesale and management tools, particularly sectors with high ESG and
retail segments. Bank Mandiri establishes and applies the climate risks. Each Business Unit conducts a more detailed
Technical Guidelines for Environmental and Social Analysis and in-depth assessment of each business activity to
in Lending which is used as a reference in conducting determine related ESG requirements in IAC and RAC,
environmental analysis in lending analysis. including based on input and involvement from regulators
and resource persons.
This is in line with the efforts made by the Financial Services
Authority (OJK) regarding the Asset Quality Assessment of Bank Mandiri analyzes the performance of sectoral
Commercial Banks, which regulates that the assessment portfolios, using sensitivity analysis which results are
of the debtor’s business prospects is also associated with presented at the Board of Directors Forum and used as
the debtor’s efforts in maintaining the environment. guidelines in internal business decision making.
ESG Risk Management System ESG Risk Surveillance
ESG risk assessment on loan is carried out at each The ESG Risk Management framework and governance
stage of loan disbursement end-to-end and integrated at Bank Mandiri involves the active role of the Board of
by the Business Unit, Credit Operation Unit and Credit Commissioners and the Board of Directors. The Board of
Risk Management Unit. Each Business Unit conducts an Directors monitors the implementation and fulfillment
assessment based on the Portfolio Guideline then carries of ESG targets through the Risk Management & Credit
out a pre-approval process using credit risk tools including Policy Committee (RMPC) forum, in accordance with
the application of ESG aspects, for the wholesale segment the duties & authorities stipulated in the Decree of the
is stipulated in the Industry Acceptance Criteria (IAC) Board of Directors of PT Bank Mandiri (Persero) Tbk, No.
while for the retail segment, the assessment is carried out KEP.Dir/009/2021 on Risk Management & Credit Policy
through a credit risk scorecard, with reference to the Risk Committee, held quarterly with the topic of Sustainable
Acceptance Criteria of each product. Finance Action Plan (RAKB) performance, ESG trends, to
discussion of critical issues in ESG aspects.
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GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
TYPES OF RISKS AND ITS MITIGATIONS
Furthermore, the Board of Commissioners supervises ESG Bank Mandiri manages climate-related financial risks,
implementation, fulfillment of ESG targets or commitments starting from risk identification and risk management
through the Risk Monitoring Committee (KPR) forum, framework, including conducting scenario analysis.
which is held quarterly with topics such as reviewing The results of the climate risk analysis become inputs to
the effectiveness of ESG-related risk management and increase the Bank’s resilience to the impacts of climate risk
supervision in financing activities. and strengthen through various initiatives and alignment
of ESG aspects in internal business processes. The impact
Bank Mandiri monitors compliance in lending to ESG of climate change on Bank Mandiri’s sustainability based
aspects in accordance with bank policy, with the following on the risk period is as follows:
measures: 1. In the short term (next 1-2 years). Climate change can
1. Periodically monitor the fulfillment of ESG requirements. have a risk impact on Bank Mandiri’s financing through
Bank Mandiri reviews regularly to ensure that the the potential impact of changes in government policy,
progress of customer projects is in accordance with the inappropriate technological developments, and shifts
action plan that has been set. To ensure compliance in consumer and investor preferences, resulting in
with lending policies and procedures, Bank Mandiri also a decarbonization transition that affects borrower
conducts periodic reviews and audits conducted by profitability, cash flow, and asset value.
the Internal Audit Unit. For debtors who have not been 2. In the medium (5-10 years) and long term. Severe
able to meet these minimum requirements, there will and prolonged climate impacts can threaten the
be a periodic monitoring mechanism, determination environment, such as floods, landslides, heat waves,
of action plans and schedules needed. food crises and other natural disasters.
2. Implement the ALERT system (watchlist) as an early
warning system to identify risks that can affect the Climate Risk Mitigation
debtor’s credit quality to ensure that preventive Bank Mandiri is committed to managing its business
actions can be taken immediately to prevent credit and operations by prioritizing ESG principles to become
quality deterioration based on financial performance, “Indonesia’s Sustainability Champion for Better Future”.
industry prospects, and fulfillment of ESG requirements. This commitment is Bank Mandiri’s response in supporting
3. Conduct an annual review as a form of check and the Government’s aspirations towards a low-carbon
balance compliance with the latest internal credit economy.
policy requirements, including ESG requirements.
In sectors that have high climate risk such as plantations,
CLIMATE RISKS mining and energy, Bank Mandiri conducts intensive
Climate risk is an emerging risk embedded in key financial monitoring in fulfilling the ESG aspects that have been
risks, such as credit risk, market risk, and operational risk. required by the Bank. Going forward, Bank Mandiri strives
Bank Mandiri has assessed key financial risk accordingly to conduct more comprehensive climate risk impact
and has considered ESG aspects in it. Climate risk is also measurements, such as conducting climate scenario
embedded in every other type of risk managed by the analysis and testing credit portfolios for customers against
Bank, including credit risk, liquidity risk, market risk and climate risks including transition and physical risk.
operational risk, enabling Bank Mandiri to carry out a
comprehensive risk management process in accordance
with existing procedures including climate risk.
Bank Mandiri has conducted an Initial Phase Climate
Risk Stress Test for credit, market, and operational risks in
accordance with OJK guidelines. On credit risk, credit
portfolios that are potentially vulnerable to floods and
forest fires have been identified; and sectoral portfolios
that are characteristically classified as high emission sectors
and are affected by government policies to control
climate risk. For market risk, the Bank identifies market value
movements in the Bank’s securities portfolio which are
included in the high emission sector category as a result
of changes in government policy for carbon emissions.
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TYPES OF RISKS AND ITS MITIGATIONS
Climate-related Risks Mitigation
Rising prices of raw materials and/or commodities due to climate change, • Conduct stress tests and create watchlists to be monitored
weather problems, or crop failure regularly in analyzing customers affected by related issues.
The risk of energy transition in countries that still rely on coal as the main • Bank Mandiri adjusts its lending policy to the energy sector that
energy source such as in Indonesia uses coal in accordance with the Government's energy transition
plan, namely no financing for the coal sector starting in 2040.
• Implementation of Business Continuity Plan and establishing
Acute physical risk caused by extreme climate change, such as floods, data centers in several different places to mitigate disruption of
landslides and haze due to forest fires. customer convenience in transactions and protect the risk of
data loss due to hydrometeorological disasters.
• Implementation of BCM according to international standards
based on ISO 22301: 2019 to realize a resilient organization from
potential internal and external threats through the readiness of
BETH13 components (Building, Equipment, Technology, Human
Resource & 3rd Parties).
• BCM also interacts with climate institutions such as the
Meteorology, Climatology and Geophysics Agency (BMKG), in
order to identify early and be able to carry out early action plans
and socialize to all Mandirian.
Climate-related opportunities Response
Investment in technologies for new renewable energy is on the rise. Bank Mandiri builds internal capabilities to assist the transition to
According to records from the Ministry of Energy and Mineral Resources, green energy in the sector. As of December 2022, Bank Mandiri has
in 2021, the use of renewable energy reached 11.5% of the total national financed 10 renewable energy projects
energy.
Governance Bodies’ Involvement on Climate Risk 4. build the collaboration and partnership needed
Coordination of ESG-related aspects, including climate to accelerate the Company’s progress towards
risk, at Bank Mandiri is carried out by ESG Group under the achieving SDGs and climate targets.
Vice President Director who is authorized to manage the
framework, alignment of provisions in line with ESG and The Board of Directors in this case is assisted by the Risk
climate change issues, sustainable portfolio management, Management and Policy Committee (RMPC). The forum
and responsible operational strategies of the Bank, with Risk Management and Credit Policy Committee
including communication and reporting functions to (RMPC) is held quarterly on the topic of Sustainable
external and internal parties. Reports from the ESG Unit Finance Action Plan (RAKB) performance, ESG trends,
are then regularly forwarded to the Board of Directors including discussion of critical issues in ESG aspects.
as needed and to the Board of Commissioners with a
frequency of at least 4 times per year. The Company’s Board of Commissioners takes an
important role in managing ESG and climate aspects,
In the implementation of ESG and climate management, particularly to ensure the integration of ESG and climate
the Board of Directors takes a role in strategic functions, to: aspects in Bank Mandiri’s long-term goals, including
1. integrate ESG aspects bank-wide, establish the direction fostering efforts beyond compliance and adoption of
of Bank Mandiri’s Sustainable Finance (Sustainability) best practices, and overseeing the management of risks
which includes Framework, Commitment, Strategy, and opportunities related to sustainability and climate.
Initiatives, Roadmap related to climate targets and To carry out this task, the Board of Commissioners is
SDGs achievement; supported by the Risk Oversight Committee (ROC). The
2. carry out supervisory functions related to ESG and Risk Oversight Committee (ROC) forum is held quarterly
climate risks and opportunities, implementation of including discussing the effectiveness of ESG-related risk
Sustainable Finance, fulfillment of appropriate ESG management and supervision in financing activities.
targets and initiatives;
3. accountable in ensuring the achievement of
sustainability aspirations to stakeholders; and
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TYPES OF RISKS AND ITS MITIGATIONS
The functions and obligations of the Board of Directors climate risk. For market risk, the Bank identifies market value
and in the implementation of Bank Mandiri’s sustainable movements in the Bank’s securities portfolio which are
finance are stipulated in Board of Directors Decree included in the high emission sector category as a result
No. KEP.DIR/009/2021 dated 13 January 2021 on Risk of changes in government policy for carbon emissions.
Management & Credit Policy Committee and Decree of
the Board of Commissioners No. KEP.KOM/007/2022 dated We analyze drought/forest fire/flood climate risk events
18 November 2022 on the Risk Monitoring Committee to Bank Mandiri’s operations and property which, based
Charter. The specific organ, ESG Group, was established on the study, have the potential to cause damage and
in accordance with the Decree of the Board of Directors loss to the Bank’s technology system and property, as
of KEP.DIR/32/2022 dated 12 September 2022. well as disruption to employee mobility and health. In
this scenario, the Bank already has a Disaster Recovery
Climate Risk Resilience Plan mitigation plan that includes a contingency plan for
In the reporting period, Bank Mandiri has conducted a catastrophic events.
climate risk resilience assessment based on OJK Letter No.
S-16/PB.013/2023 which requires KBMI 3 & 4 banks to assess Bank Mandiri will continue to develop climate risk stress
climate risk in the portfolio. In the study, climate-related testing in accordance with regulatory directives and the
risks were compared with qualitative initial assessments Bank’s needs in planning climate risk management in the
associated with credit risk, market risk, and operational risk Company’s portfolio. In accordance with technological
to physical risk events, namely flooding for residential and advances, going forward it is necessary to develop
commercial property collateralized loan portfolios and specific models and analytics used in quantifying climate
drought/forest fire risk events for portfolios to corporations and environmental impacts, more detailed current data
and MSMEs for the forestry and plantation sectors. and information, scenarios and assumptions according
to the direction of regulators.
The assessment provides an overview of potential losses
that will occur and their impact on credit, market,
operational and capital risks of the Bank. For transition
risk, an assessment was conducted on the portfolio of
several high emission sectors by looking at the projected
impact of increased carbon emissions and changes in
government policy on credit risk, market risk, operational
risk and the Bank’s capital. The transition scenario uses
the NGFS scenario according to OJK guidelines, namely
Net Zero 2050, Delayed Transition and Current Policies.
In credit risk, portfolios that are potentially vulnerable
to floods and forest fires have been identified as well
as sectoral portfolios that are classified as high emission
sectors and affected by government policies to control
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RISK ASSESSMENT OF THE BANK
To have a better and thorough understanding of the risks, the Bank conducts a self-assessment of the Bank Soundness
Rating (BSR), which is reported to the Regulator every semester or 6 (six) months, and a Risk Profile Report (RPR), which
is generated quarterly or every 3 (three) months. The self-assessment of Bank soundness level complies with POJK No.
4/POJK.03/2016 and SEOJK No. 14/SEOJK.03/2017 on Assessment of Bank Soundness Rating, which includes Risk Profile
Assessment (including Inherent Risk and Quality of Risk Management Implementation), Rentability, Governance,
and Capital. Credit Risk, Market Risk, Liquidity Risk, Operational Risk, Legal Risk, Strategic Risk, Reputational Risk, and
Compliance Risk are all assessed as part of the Risk Profile Assessment. There are two additional risks for Integrated Risk
Profiling assessment: Insurance Risk and Intra-Group Transaction Risk.
The self-assessment results of Bank Mandiri’s Risk Profile individually positioned as of Desember 2023 were rated 2 (Low to
Moderate) with an Inherent Risk Rating of Low to Moderate and a Quality Rating of Risk Management Implementation
(KPMR)of Satisfactory, with the following details:
Types of Risks Inherent Risk Rating KPMR Stage Risk Level Rating
Credit Risk Low to Moderate Satisfactory Low to Moderate
Market Risk Low Strong Low
Liquidity Risk Low to Moderate Strong Low
Operational Risk Moderate Fair Moderate
Legal Risk Low Strong Low
Strategic Risk Low Satisfactory Low
Compliance Risk Low to Moderate Satisfactory Low to Moderate
Reputational Risk Low Satisfactory Low
Composite Rating Low to Moderate Satisfactory Low to Moderate
Note: The results of Bank Mandiri›s individual Risk Profile Self-Assessment position on 31 December 2023 are not yet
available because they are in the assessment process, where the due date of submission to OJK is 21 January 2024.
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GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
REVIEW OF RISK MANAGEMENT SYSTEM
EFFECTIVENESS
The assessment of Bank Mandiri’s Risk Profile at the individual or Consolidated/Integrated level throughout 2023 reflected
that the risks faced by Bank Mandiri at both levels can be managed well so that further business development can be
ensured. In other words, Risk Management was finely and effectively executed by Bank Mandiri.
Statements from the Board of Directors and/or the Board of Commissioners or
the Audit Committee on the Adequacy of Risk Management System
Bank Mandiri›s internal control system is deemed effective and adequate, as demonstrated by the effectiveness of
the implementation of internal control functions such as internal audit, risk management, compliance, financial, and
operational control.
RISK MANAGEMENT ACTIVITY REPORT IN
2023
In relation to the assessment of TKB and LPR individually, during 2023, Bank Mandiri has compiled and reported as follows:
1. The Bank’s Soundness Rating uses an Individual Risk Based Bank Rating (RBBR) approach, which includes an
assessment of its Risk Profile, Governance, Earnings and Capital. During 2023, the Bank has reported Bank Mandiri’s
Soundness Rating individually for the reporting period for the second semester of 2022 and first semester of 2023 to
the regulator in a timely manner.
2. Individual Risk Profile which includes the management of 8 types of risk (Credit, Market, Liquidity, Operational,
Legal, Strategic, Compliance, and Reputational Risk). During 2023, Bank Mandiri has reported the results of the self-
assessment of the Individual Risk Profile for the reporting period of the fourth quarter of 2022 and the first, second,
third quarters of 2023 to the regulator in a timely manner.
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WORST-CASE SCENARIO SIMULATION
AND STRESS TESTING
To assess Bank Mandiri’s perseverance in the face of In addition to conducting a stress test at the Bank at the
plausible exceptional external events, Bank Mandiri individual level, a stress test at the level of Mandiri Group
performs a stress test to make a contingency plan and along with its subsidiaries was also performed. The stress
satisfy regulatory requirements in Indonesia. To Bank testing for the Mandiri Group was one of the ways to
Mandiri, a stress test aims to estimate potential losses the communicate integrated risk management, whose result
Bank can sustain and the Bank’s capital sufficiency to was presented to the management of Bank Mandiri, the
absorb these losses, determine the adequate liquidity to management of Subsidiaries, and regulators for feedback
fulfil contractual or behavioral obligations of the Bank as and insights regarding corporate risk management
well as identify the necessary steps to mitigate risks and strategies in case of an economic collapse. The scenario
maintain capital sufficiency. of Stress testing takes into account current economic
conditions, including the global and domestic economic
There are 2 (two) types of stress testing at Bank Mandiri, challenges in 2023 due to increase of Inflation and
namely sensitivity/shock analysis and scenario analysis interest rates, the potential of stagflation and recession
(historical or hypothetical). The execution of a stress test in developed countries, as well as the escalation of the
covers the analysis of main risks such as credit risk, market geopolitical tension.
risk, and liquidity risk whose calculation uses a statistical
or a financial model developed by the Bank in line with
the best practices in the industry, for instance, a model
and a stress test that compares changes affecting the
credit risk to macroeconomic factors.
In general, the result of stress testing throughout 2023
indicated that Bank Mandiri was remained capable
of maintaining its capital sufficiency and liquidity by
making immediate anticipation of assets and liabilities
management and preparing policies and systems.
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GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
RECOVERY PLAN
Based on the size of assets, liabilities, and capital, the level of product complexity, and the connection to the banking
system, the FSA has determined that Bank Mandiri is a Domestic Systematically Important Bank.
As a Systemic Bank, Bank Mandiri prepares a Recovery Plan and Recovery Options to prevent, restore, or remedy the
Bank’s financial conditions and business continuity in the event of financial stress, as regulated in OJK Regulation No.
14/POJK.03/2017 on a Recovery Plan for Systemic Banks.
This Recovery Plan consists of a whole-entity analysis of the Bank’s and its Subsidiaries’ business lines, including crises (stress
testing) that may happen to the Bank unexpectedly or a market-wide shock that may endanger the Bank’s business
(point of non-viability). As regulated by the OJK Regulation on Recovery Plan, the first Recovery Plan of Bank Mandiri
has been approved by the shareholders on March 21, 2018, The Bank Mandiri’s Update of Recovery Plan for 2023-2024
has been submitted to Financial Services Authority in November 2023.
In June 2023, Bank Mandiri has issued Subordinated Medium-Term Notes (MTN) II that substitute Subordinate MTN I that
has been matured in July 2023. MTN Subordinated II has been approved by OJK through Letter SR-51/PB.21/2023 dated
20 July 2023 concerning response to publication results Subordinate MTN II 2023 and request for determination of debt
instrument that will be acknowledged as a Supplemental Capital (Tier 2) Component for Recovery Plan PT Bank Mandiri
(Persero), Tbk.
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RESOLUTION PLAN
In addition to the preparation of the Action Plan, in 2022 Bank Mandiri has also prepared a Resolution Plan for the first
time and submitted it to the Deposit Insurance Corporation as the resolution authority in Indonesia. Provisions for the
preparation of an Action Plan for Systemic Banks and a Resolution Plan for handling Bank solvency problems are Law
No. 4 year 2023 on Financial Sector Development and Strengthening.
The Resolution Plan will be used by the LPS if the recovery efforts in the Action Plan are unable to restore the Bank’s
condition to meet the minimum regulatory requirements, resulting in its status becoming a Failed Bank. Thus, the Resolution
Plan contains information about the Bank that is in line with the Action Plan which is complemented by an analysis
of resolution options and potential obstacles to the implementation of resolution options, as well as communication
strategies before handling the Bank’s solvency problems by the resolution authority.
After the first submission, the Bank is obliged to update the Resolution Plan document and submit the updated results
to the resolution authority every 2 (two) years. The obligation to prepare a Resolution Plan for Systemic Banks and for
Non-Systemic Banks appointed by the resolution authority is regulated in LPS Regulation No. 1 of 2021 concerning
Resolution Plans for Commercial Banks.
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GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
RISK HANDLING POST PANDEMIC
1. Restructuring Debtors affected by COVID-19 there is a potential risk of increasing collectibility loans
The occurrence of the Covid-19 pandemic has greatly 2 and Non-Performing Loans (NPL) which have the
impacted the national economy. With the Covid-19 potential to cause a significant increase in CKPN.
pandemic and the implementation of restrictions As such, in an effort to apply the Bank’s prudential
on business activities, many corporate debtors principle and anticipate an increase in credit risk
experienced a decline in sales and profits, resulting related to the loan restructuring of debtors impacted
in cash flow and liquidity difficulties. Moreover, many by COVID-19, the Bank established a larger CKPN
individual debtors experience termination. As a result, (CKPN Build Up) in line with the assessment of the
debtors have decreased their ability to meet financial debtor’s credit risk level during the relaxation period
obligations to banks and other creditors, hence it is in anticipation of deterioration in credit quality.
necessary to restructure debtors impacted by the
Covid-19. 3. Post-Covid-19 Restructuring Preparations and Limited
Relaxation Program Implementation
To handling these risks and in order to support the Align with the increasingly controlled Covid-19
government’s efforts to maintain economic stability, pandemic, economic developments also indicate
the Bank actively takes a role in providing credit an increasingly solid recovery direction. The status of
restructuring for debtors impacted by the Covid-19. Covid-19 as a pandemic is likely to transition into an
In Q2 2021, the Bank has provided a Restructuring of endemic, hence it will greatly foster increased mobility
Debtors Impacted by the Covid-19 of Rp96.5 trillion. and business activities, and will continue to improve
The implementation of restructuring is regulated in the overall economic conditions.
national economic stimulus implementation policy
in line with the dynamics of policies and regulations In this regard, as well as in implementing POJK No.
issued by regulators. 17/POJK.03/2021 in an orderly manner, the Bank
has assessed debtors who are able to continue to
The policy has regulated the criteria for debtors survive the Covid-19 pandemic and still have business
and business sectors impacted by Covid-19 that prospects.
can be restructured, with reference to POJK No. 11/ a. In the event that the debtor is considered to
POJK.03/2020 and its amendments, POJK No. 48/ have improved and has returned to meet its
POJK.03/2020 and POJK No. 17/POJK.03/2021 and financial obligations, the Bank lifts the Covid-19
other internal Bank provisions. restructuring flag (in accordance with OJK Letter
No. S-19/D.03/2021) on which the debtor has
2. Establishment of Allowance for Impairment Losses improved and meets the criteria.
(CKPN) for Debtors impacted by COVID-19 b. In the event that the debtor is considered still
Based on POJK No. 11/POJK.03/2020 and its able to survive, but still requires restructuring, the
amendments, POJK No. 17/POJK.03/2021, the Bank may extend the restructuring scheme in
asset quality of debtors that receive relaxation or accordance with the debtor’s business conditions.
restructuring affected by Covid-19 will remain efficient c. In the event that the debtor is considered no
since the restructuring is carried out. In addition, OJK longer able to survive, the Bank prepares an
through Letter No. S-7/D.03/2020 provided stimulus action plan for debtors who have the potential to
to banks by stating that debtors with restructuring downgrade to NPL, among others, by preparing a
schemes due to the Covid-19 pandemic can be normal restructuring scheme (exclude POJK No.17/
categorized as being at stage 1 in the calculation of POJK.03/2021) as an effort by the Bank to recover
CKPN based on PSAK 71. the debtor’s business.
d. In the event that the debtor is considered no
However, there is a potential for collectibility 1 credit longer able to survive, the Bank will form reserves in
quality provided to debtors and the formation of CKPN accordance with the debtor’s business conditions.
based on stage 1 categories does not fully reflect the Most of the Covid-19 Restructuring portfolio has
real condition of debtors. After the relaxation ends, completed its grace period and debtors have
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RESOLUTION PLAN
started making payments. As such, the Bank 2023. Most of the debtors have fulfilled their credit
believes that it will be able to properly navigate payment obligations in line with the improvement
the Covid-19 pandemic, without a hike in credit of debtors’ business conditions during this endemic
quality deterioration or cliff effect. period. In connection with the expiration of POJK No.
17/POJK.03/2021 on 31 March 2023, as well as the
To accommodate the transition process and anticipate evaluation of debtors’ business development, the Bank
the impact of natural and non-natural disasters also plans to no longer provide CKPN for Build Up VAT.
(including the spread of viruses) that cause a significant
decrease in credit quality, the Financial Services On a bank-wide basis, as of October 2023, NPL% was
Authority enforces POJK No. 19 of 2022 concerning 1.15% and NPL Coverage was adequate at 379%. This
Special Treatment for Financial Service Institutions in figure is projected to be maintained until the end of
Certain Regions and Sectors in Indonesia Affected by 2023. Considering these conditions, the Bank is quite
Disasters, followed by OJK Board of Commissioners confident that it has managed this portfolio well and
Decree No. 34/KDK.03/2022 dated 25 November 2022. achieved a soft landing, and the end of the limited
relaxation of OJK KDK No. 34/KDK.03/2022 on 31 March
OJK as the regulator considers that although the 2024 will not cause a significant increase.
Indonesian economy has shown improvement from the
impact of the Covid-19 pandemic, there are several 5. Post Covid-19 Pandemic Credit Monitoring
regions and sectors that require longer time to recover In addressing the post-pandemic, the Bank continues
after the end of national economic stimulus. As such, to carry out credit monitoring mechanisms, both for
OJK determines that the Accommodation Provision debtors on an entity and portfolio basis.
and Food and Beverage Provision Sector, the Textile
and Textile Products and Footwear Sector, the MSME The credit monitoring mechanism is carried out
Segment, and Bali Province are sectors and regions through:
that still require special treatment related to bank a. Early warning signal analysis of all debtors with
credit or financing. special attention to ex-Covid-19 Restructuring
debtors.
With the issuance of this provision, in the event that b. Output of early warning signals for debtors who
there are Covid-19 Restructuring debtors who still have the potential to experience a decline in
require a restructuring extension but are not eligible to performance accompanied by an action plan
get an extension, then the debtor will be restructured that is monitored on an ongoing basis.
under the normal restructuring category.
The Bank always conducts credit monitoring to
4. Post-Covid-19 Pandemic Risk Management maintain the quality of the managed credit portfolio.
The government has decided to revoke the Covid-19
pandemic status since June 2023 and declared that
Indonesia has entered the endemic period. After the
Covid-19 pandemic, mobility and business activities
have increased and continue to improve economic
conditions. Economic development also shows a more
solid recovery direction.
As of October 2023, the size of the Covid-19
Restructuring portfolio has significantly decreased
to Rp21.1 trillion, compared to the highest position of
Rp96.5 trillion in June 2021. The CKPN Build Up formed
in order to mitigate credit risk on this portfolio has
naturally decreased from Rp5.8 trillion at the highest
position in December 2020 to Rp1.3 trillion in October
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GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
RISK MANAGEMENT UNIT
Bank Mandiri has a Risk Management Unit that is responsible for managing all risks appetite of Bank Mandiri, including
in terms of developing supporting tools needed in business processes and risk management.
Bank Mandiri’s Risk Management Unit consists of several work units, namely Credit Portfolio Risk Group, Market Risk
Group, and Operational Risk Group supervised by the Director of Risk Management, Ahmad Siddik Badruddin. The
following is the profile of the group head, organizational structure, and duties and responsibilities of the Bank Mandiri
Risk Management Unit in 2023.
Profile of Risk Management Unit
Educational Background
• Bachelor in Architectural Engineering from University of Indonesia (1995)
• Master of Information Management & System from Monash University Melbourne
(2005)
• Certified Wealth Manager (CWM) Program from Certified Wealth Managers’
Association (2020)
• Certificate of Bank Risk Management Level 4 (2021)
Professional Background
Serves at Bank Mandiri as:
• Audit Manager IT & Operation Audit (2014)
• Audit Manager IT Strategy & Governance (2015)
• Group Head Retail Product Delivery & Fraud Risk Group (2017 – present)
• Group Head Operational Risk Group (2023 - present)
Upik Trisda Leawaty
Group Head Operational Risk
Age: 52 Years old
Citizenship: Indonesian
Domicile: Jakarta
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RISK MANAGEMENT UNIT
Educational Background
• Bachelor in Industrial Engineering from Bandung Institute of Technology (1994)
• Financial Risk Manager (FRM) from Global Association of Risk Professional (2015)
• Chartered Financial Analyst (CFA) from CFA Institute (2019)
Professional Background
Serves at Bank Mandiri as:
• Department Head of Model Risk Validator (2010-2014).
• Department Head Credit Risk Modelling (2015-2016).
• Department Head Enterprise Risk Management (2016-2018).
• Group Head Credit Portfolio Risk Group (2018-present).
Alfanendya Safudi
Group Head Credit Portfolio Risk
Age: 52 Years old
Citizenship: Indonesian
Domicile: Jakarta
Educational Background
• Bachelor of Accounting Economics from Universitas Trisakti (2000)
• Master of Management from Universitas Indonesia (2005)
Professional Background At Bank Mandiri as:
Serves at Bank Mandiri as
• Department Head Trading Risk (2012-2016)
• Department Head Assets & Liability Management (2016-2018)
• Deputy Group Head Retail Collection & Recovery East Indo (2018-2020)
• Group Head Market Risk (2021-present)
Bily Arkan
Group Head Market Risk
Age: 44 Years old
Citizenship: Indonesian
Domicile: Jakarta
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GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
RISK MANAGEMENT UNIT
Risk Management Organizational Structure
Manajemen Risiko
Ahmad Siddik Badruddin
Wholesale Risk
Wholesale Risks
Adi Pranantias
Enterprise Risk Retail Risk
Corporate Risk Market Risk SME & Micro Risk
Eny Kurniasih M M Bily Arkan M. Gumilang
Wholesale Risk
Solution
Dyota Mahoedara
Operational Risk Consumer Credit Risk &
Commercial Risk 1 Analytics
Wildan Sanjoyo Upik Trisda Leawati Reza Ardiansyah
Executive
Credit Officer
Eco – A Eco – B
Commercial Risk 2 Credit Portfolio Risk Retail Collection & Recovery
• Sumanggam TP • Pangondian O. Alfanendya Safudi Jugie Sugianto
• Iswandi • Andry Yusuf Estiningsih
• Budi Kurniawan • Yandril
• Aried Riadi B • Ferry Tobing
• Tjahjadi Harlianto
• Masyuda Derita
• Athur Hutagaol Policy & Procedure Retail Product Delivery
• Maria Nuringati & Fraud Risk
Mardiana Adityo Wicaksono
• Deru Widyarto
• Nurul Akhsani S
• Rommy S
Duties and Responsibilities of the Risk Management Unit
Bank Mandiri’s Risk Management Unit consists of several work units, namely Market Risk Group, Operational Risk Group
and Credit Portfolio Risk Group supervised by the Director of Risk Management. The duties and responsibilities of each
work unit are as follows.
Unit Functions, Duties and Responsibilities
Operational Risk • Formulate, propose, and monitor Operational Risk Appetite.
Group • Develop and implement a methodology for calculating Regulatory Capital Charges in accordance with applicable
(Operational Risk regulations and Basel regulations. Including evaluating and monitoring its realization.
Manager) • Formulate, develop and refine frameworks related to operational risk management, such as procedures, technical
instructions, methodologies & tools. This includes socializing, training, and assisting in the implementation of the operational
risk management framework to the Senior Operational Risk Unit according to the field.
• Monitoring and evaluate the quality and adequacy of the implementation of operational risk management framework
tools such as Risk & Control Self-Assessment (RCSA), Key Indicator (KI), Loss Event Database (LED) and Issue and Action
Management (IAM) in the Risk Owner & Control Unit and the Senior Operational Risk Unit according to the Field.
• Design, develop and implement systems related to operational risk management (ORMS).
• Develop and implement a risk awareness program for operational risk management for all employees.
• Develop an operational risk management reporting system in accordance with best practices and submit the Bank’s
Operational Risk Profile reporting to the Management or Risk Management & Credit Policy Committee and regulators.
• Review and provide recommendations for business process improvement to the Risk Owner Unit, Senior Operational Risk
Unit (Field Appropriate Risk) and/or to the Risk Management & Credit Policy Committee in order to minimize operational
risk.
• Provide referrals, evaluate, provide recommendations, disseminate, and provide assistance in the implementation of
operational risk management frameworks to Subsidiaries.
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RISK MANAGEMENT UNIT
Unit Functions, Duties and Responsibilities
Credit Portfolio Risk • Develop and refine credit risk methodologies, Credit Risk Tools (Rating & Scoring, Watchlist, Stress Testing and Financial
Group Spreadsheet), as well as processes used in lending to meet business development needs, improve credit processes, and
(Credit Portfolio Risk keep up with regulatory changes, competition developments and best practices.
Manager) • Develop a Portfolio Guideline as a reference for credit growth and set a portfolio limit (per economic/industrial sector,
segment, region) as a risk threshold that can be taken by the Bank (risk appetite).
• Carry out portfolio management on a bank-wide scale and per business segment, which includes allocation
arrangements, reallocation and concentration of credit portfolios, sectoral risk monitoring, as well as stress testing
assessment and sectoral sensitivity analysis including portfolio control if needed.
• Control credit portfolio quality risks and ensure adequate loss reserves for the credit portfolio
• Formulate, prepare and coordinate the implementation of Enterprise Risk Management (ERM) which includes policies,
governance, methodologies, processes and information systems, to support the implementation of risk management
inherent in business processes and risk-based performance, by referring to international best practices, OJK/ BI regulations
and the implementation of Basel II/III, as well as compiling a Recovery Plan and Resolution Plan.
• Conduct/coordinate the process of identifying, measuring and analysing risks individually, as well as consolidated/
integrated, among others through Risk Profile, Risk-Based Bank Rating, and Scenario Analysis (Stress Testing).
• Carrying out the functions of the enterprise risk management model, among others, through the implementation
of governance models and validation models, hence the models used by the Bank (risk management models and
business models) have the quality that can be accounted for academically and by business and have met regulatory
requirements.
• Manage an accurate, reliable and timely ERM credit and datamart database for use in modelling, portfolio management
and ERM implementation processes.
Market Risk Group • Measure market risk using a standardised method, an internal method, and market risk modelling.
(Market Risk • Perform analysis, provide recommendations, and perform market risk mitigation function for treasury treading activities on
Manager) behalf of business units and management.
• Manage the Bank’s liquidity risk by applying liquidity risk management principles and preparing alternative strategies for
funding liabilities and asset payment so that the Bank’s liquidity is managed efficiently, and the risk is controlled.
• Manage interest rate risk and forex risk of the banking book portfolio and make recommendations for the strategies
to manage the Bank’s balance sheet to achieve optimum risk and return rate in an effort to maintain profitability and
increase shareholder value.
• Review the pricing methodology of Third-Party Funds, credit, and Transfer Pricing Funds in line with the strategies for
managing assets and liabilities.
• Manage information system concerning the management of interest rate risk, forex risk, and liquidity risk.
Risk Management Certification
No Name Position Certification
1 Alfanendya Safudi Group Head Credit Portolio Risk • Indonesia Banking Certification in Risk Management – Level 4
• Financial Risk Manager (FRM)
• Chartered Financial Analyst (CFA)
2 Upik Trisda Leawaty Group Head Operational Risk Risk Management Certification Refreshment - Level 4
3 Bily Arkan Group Head Market Risk Risk Management Certification - Level 6
Implementation of the Risk Management Unit
In 2023, SKMR has implemented several initiatives/work plans to improve the implementation of Risk Management,
including:
1. Project Limit Management System
2. Resolution Plan for Systemic Banks
3. Enhancement System for Credit RWA calculation (Basel III Adjustments Reforms)
4. Dynamic Monitoring System (Early Warning System for Wholesale segment)
5. Early Warning Signal for SME segment
6. Implementation of reference rate change to LIBOR
7. New Treasury Core System Project
8. Development of an Operational Risk System, one of which is to accommodate the needs of calculating operational
risk RWA with a standardized approach in accordance with prevailing regulations
9. Operational Risk Awareness Program
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GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
INTEGRATED RISK MANAGEMENT UNIT
Bank Mandiri has established an Integrated Risk 6. Review proposals for new business lines that are
Management Unit (SKMRT) coordinated by the Credit strategic in nature and have a significant effect on
Portfolio Risk Group, which is independent of other the risk exposure of the Financial Conglomeration.
operational work units and has adequate policies, 7. Provide information to the Integrated Risk Management
procedures and risk limit determination. SKMRT has the Committee on matters that need to be followed up
authorities and responsibilities contained in the Integrated related to the evaluation results on the implementation
Governance Guidelines, including the following: of integrated risk management.
1. Provide input to the Board of Directors of Bank Mandiri, 8. Provide input to the Integrated Risk Management
among others, in the preparation of integrated risk Committee, in preparing and improving integrated
management policies, as well as the improvement risk management policies.
or refinement of integrated risk management policies 9. Prepare and submit integrated risk profile reports
based on the results of implementation evaluation. periodically to the Director in charge of the integrated
2. Monitor the implementation of integrated risk risk management function and to the Integrated Risk
management policies including developing Management Committee.
procedures and tools for risk identification, 10. Conduct integrated capital adequacy assessment.
measurement, monitoring and control. 11. Monitoring and submitting integrated capital reports.
3. Conduct risk monitoring in the Financial Conglomeration
based on the results of the assessment of: In 2023, SKMRT has carried out several initiatives in
a. Risk profile of each Financial Services Institution implementing consolidated/integrated risk management,
(FSI) in the Financial Conglomeration. as follows:
b. The risk level of each risk in an integrated manner 1. Preparation of Consolidated Counterparty Limit (CCL).
c. Integrated risk profile. 2. Implementation of Independent Group Stress Testing
4. Conduct stress testing. regularly every semester.
5. Conduct periodic reviews to ensure: 3. Implementation of the Integrated Risk Management
a. The accuracy of the risk assessment methodology. Forum (IRMF) every quarter.
b. Adequacy of management information system 4. Operational Risk Management Alignment.
implementation. 5. Alignment Calculation and Monitoring of Market Risk
c. Appropriateness of policies, procedures and risk Trading Book in Insurance, Securities, and Multifinance
limit setting, in an integrated manner. Subsidiaries.
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DISCLOSURE OF RISK EXPOSURE
The Bank presents a disclosure of risk exposures for credit risk,
market risk, liquidity risk, and operational risk as follows:
CREDIT RISK EXPOSURES
2. Disclosure of Net Receivables by Economic Sector
The Bank presents the disclosure of risk exposure to credit a. Disclosure of Net Receivables by Economic Sector
risk, market risk, liquidity risk and operational risk as follows: - Bank Only
b. Disclosure of Net Receivables by Economic Sector
Disclosure of Credit Quality on Assets (CR1) - Consolidated
a. Bank Only
b. Consolidated 3. Disclosure of Net Receivables Based on Remaining
c. Additional Disclosures Contract Term
a. Disclosure of Net Receivables Based on Remaining
Disclosure of Credit Mutation and Overdue Securities Contract Term - Bank Only
(CR2) b. Disclosure of Net Receivables Based on Remaining
a. Bank Only Contract Term - Consolidated
b. Consolidated
c. Additional Disclosures 4. Disclosure of Receivables and Reserve by Region
a. Disclosure of Receivables and Reserve by Region
- Bank Only
Additional Disclosures on Credit Quality of Assets b. Disclosure of Receivables and Reserve by Region
(CRB) - Consolidated
1. Disclosure of Net Receivables by Region
a. Disclosure of Net Receivables by Region - Bank 5. Disclosure of Receivables and Reserve by
Only Economic Sector
b. Disclosure Net Receivables by Region - a. Disclosure of Receivables and Reserve by Economic
Consolidated Sector - Bank Only
b. Disclosure of Receivables and Reserve by Economic
Sector - Consolidated
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GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
DISCLOSURE OF RISK EXPOSURE
6. Disclosure of Receivables on Delinquent Days Net Receivables of Credit Derivatives (CCR6)
a. Disclosure of Receivables Based on Delinquent
Days - Bank Only Disclosure of securitization Exposure in Banking Book
b. Disclosure of Receivables Based on Delinquent (SEC1)
Days - Consolidated
Disclosure of securitization Exposure in Trading Book
Additional Disclosures related to the Treatment of (SEC2)
Non-Performing Assets (CRB-A)
1. Disclosure of Performing and Non-Performing Disclosure of securitization exposure in the banking
Assets book when the bank is the originator or sponsor and
a. Disclosure of Performing and Non-Performing Assets its capital requirements (SEC3)
– Bank Only
b. Disclosure of Performing and Non-Performing Assets Disclosure of Securitization Exposure on banking book
- Consolidated and its capital requirements – Bank as investor (SEC4)
2. Disclosure of Performing and Non-Performing All tables regarding Credit Risk Exposures can be found
Restructuring Assets on pages 854-878 herein.
a. Disclosure of Performing and Non-Performing
Restructuring Assets - Bank Only MARKET RISK EXPOSURES
b. Disclosure of Performing and Non-Performing
Restructuring Assets - Consolidated Market Risk Disclosure Using Standard Methods and
Internal Models
3. Quantitative Disclosure on Credit Risk Mitigation The Bank regularly calculates the Capital Adequacy
Techniques (CR3) Ratio (CAR) using a Standardized Method that is reported
a. Bank Only monthly to the Financial Services Authority (OJK), while for
b. Consolidated the consolidated position with its subsidiaries, it is reported
quarterly. This reporting aims to improve the Bank’s quality
Disclosure of Credit Risk Exposure and Impact of and quantity so the Bank will be able to absorb potential
Credit Risk Mitigation Techniques (CR4) losses due to financial and economic crises.
a. Bank Only
b. Consolidated • Table 7.1 Disclosure of Market Risk using a Standardized
Method
Exposure Disclosure by Asset Class and Risk Weights
(CR5) For internal purposes, Bank Mandiri also has calculated
a. Bank Only using an Internal Method. The CAR calculation using an
b. Consolidated internal method is done by applying Value at Risk (VaR), a
value describing the maximum losses the Bank can handle
Counterparty Credit Risk (CCR1) Exposure Analysis because of market movements affecting the Bank’s risks
in normal market conditions with a 99% confidence level.
CCR Exposure by Portfolio Category and Risk Weight To obtain the VaR, the method used is Historical Simulation.
(CCR3)
a. Disclosure of CCR Exposure by Portfolio Category Realization of Value at Risk of Bank Mandiri in 2021 is as
and Risk Weighting – Bank Only follows:
b. Disclosure of CCR Exposure by Portfolio Category • Table 7.2 Disclosure of Market Risk using an Internal
and Risk Weighting - Consolidated Model (Value at Risk/VaR) - Bank Only
ANNUAL REPORT 2023 847
Page 341
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
DISCLOSURE OF RISK EXPOSURE
Disclosure of Interest Rate Risk in LIQUIDITY RISK EXPOSURES
Banking Book (IRRBB) Exposures
The Interest Rate Risk in The Banking Book is a risk due to In order to improve liquidity resilience, the Bank manages
movements of interest rates in the market that run counter risk by measuring the short-term liquidity adequacy ratio
to the position of the Banking Book, which potentially using the Liquidity Coverage Ratio (LCR) and the long-
impacts the capital and income of the Bank in the current term using the Net Stable Funding Ratio (NSFR). The Bank
period or the future. manages the LCR and NSFR ratios in accordance with
the provisions of the Regulator, both individually and on
According to OJK Circular No. 12/SEOJK.03/2018 a consolidated basis, above the minimum limit of 100%.
on “Implementation of Risk Management and Risk 1. Table of Disclosure of Liquidity Coverage Ratio
Measurement using a Standardized Method for Interest 2. Table of Disclosure of Net Stable Funding Ratio
Rate Risk in The Banking Book for Commercial Banks”,
the Bank uses 2 (two) methods in calculating the IRRBB: All tables regarding Liquidity Risk Exposures can be found
1. Calculation based on changes in the economic on pages 928-932 herein.
value of equity, hereafter EVE, which is a method
that measures the impact of interest rate changes OPERATIONAL RISK EXPOSURE
on the economic value of equity of the Bank; and
2. Calculation based on changes in net interest income, Calculating Operational Risk-
hereafter NII, which is a method that measures the Weighted Assets (RWA)
impact of interest rate changes on the income of To calculate its capital expenses and Operational RWA,
the Bank. the Bank employs the Basic Indicator Approach (BIA)
method in accordance with OJK Circular Letter No.24/
Based on the sensitivity analysis at the end of December SEOJK.03/2016 regarding Operational RWA using the Basic
2022, the impact of interest rate changes on the economic Indicator Approach.
value of equity and the net interest income is as follows:
1. Table 7.3a Disclosure of Interest Rate Risk in Banking The operational risk weighted assets position as at 31
Book (IRRBB) Exposures - Bank Only December 2022 for Bank only stood at Rp133,826,963.32
2. Table 7.3b Disclosure of Interest Rate Risk in Banking million, while the operational risk RWA consolidated with
Book (IRRBB) Exposures - Bank Consolidated with the subsidiaries stood at Rp176,859,897.38 million.
Subsidiaries
The following table provides information on capital
In addition to the disclosure of IRRBB exposures, the Bank expenses and operational risk RWA with Basic Indicator
also discloses foreign exchange risk. The foreign exchange Approach (BIA) method in accordance with the above
risk arises because of market movements that run counter OJK provisions.
to Bank Mandiri’s foreign exchange position. This risk comes • Table 9.1 Disclosure of Operational Risk Quantitative –
from the Bank’s assets and liabilities in the balance sheet Bank Only and Consolidated with Subsidiaries
in foreign currencies, from foreign exchange transactions
with customers and counterparties causing open positions
in the foreign exchange, or from a structural position in the
foreign exchange due to capital participation.
• Table 7.4 Disclosure of Risk Management
Implementation Report for IRRBB
All tables regarding Market Risk Exposures can be found
on pages 886-913 herein.
848 PT Bank Mandiri (Persero) Tbk.
Page 342
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
DISCLOSURE OF RISK EXPOSURE
Table on Operational Risk Exposures can be found on page 849 herein.
31 December 2023 position
Approach Used
Capital Expenses ATMR
1 Standardized Approach (Individual) 4,697,622.24 58,720,278.00
2 Standardized Approach (Consolidated) 5,466,589.11 68,332,363.88
Moreover, Bank Mandiri has carried out Trial on the calculation of capital expenses operational risk using the Standardized
Approach (SA) according to OJK circular No. 06/SEOJK/03/2020 concerning the Calculation of Operational Risk-Weighted
Assets using Standardized Approach, which is effective as of January 2023. Bank Mandiri was also the pilot project site
in Indonesia for the implementation of Basel III Reform and has complied with the Quantitative Impact Study reporting
per semester to simulate the calculation of capital adequacy ratio using the SA method under the Basel III Reform.
ANNUAL REPORT 2023 849
Page 343
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Credit Quality Disclosure of Assets (CR1)
1) Bank Only
Gross Carrying Value CKPN
Past Due Receivables Past Undue Receivables
a b c
1 Loan 10,999,537 1,074,787,890 42,335,379
2 Securities 39,496 241,932,677 39,464
Administrative Account
3 94,686 363,189,679 1,111,730
Transactions
4 Total 11,133,719 1,679,910,246 43,486,573
2) Bank Consolidated with Subsidiaries
Gross Carrying Value CKPN
Past Due Receivables Past Undue Receivables
a b c
1 Loan 16,133,591 1,343,698,604 43,435,247
2 Securities 138,496 363,023,678 45,939
Administrative Account
3 118,963 366,466,822 1,111,740
Transactions
4 Total 16,391,050 2,073,189,104 44,592,926
3) Additional Disclosures
Past Due Receivables is all Past Due Receivables of more than 90 (ninety) days, either on principal payments and/or
interest payments, or receivables to defaulting debtors.
850 PT Bank Mandiri (Persero) Tbk
Page 344
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Credit Quality Disclosure of Assets (CR1)
(in million rupiah)
Allowances for Impairment Losses
Allowances for Impairment
Losses Net Value (a+b-c)
Stage 2 dan Stage 3 Stage 1 (IRB Approach)
d e f g
31,133,872 11,201,507 1,043,452,048
24,850 14,614 241,932,709
639,952 471,778 362,172,635
31,798,674 11,687,899 - 1,647,557,392
(in million rupiah)
Allowances for Impairment Losses
Allowances for
CKPN Sharia Exposure Impairment Losses Net Value (a+b-c)
Stage 2 dan Stage 3 Stage 1 (IRB Approach)
d e f f g
31,380,450 12,054,797 9,675,229 1,306,721,719
24,850 21,089 132,506 362983729
639,852 471,888 32,018 365442027
32,045,152 12,547,774 9,839,753 - 2,035,147,475
ANNUAL REPORT 2023 851
Page 345
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Disclosure of Credit Mutation and
Overdue Securities (CR2)
1) Bank Only
(in million rupiah)
a
1 Past Due Loan and Securities on last reporting period 14,944,030
2 Past Due Loan and Securities since last reporting period 4,989,527
3 Past Undue Loan and Securities that return to receivables 734,217
4 Write-Off Value 17,863,589
5 Other Movements 9,703,282
6 Past Due Loan and Securities on last reporting period 11,039,033
(1+2-3-4-5)
2) Bank Consolidated with Subsidiaries
(in million rupiah)
a
1 Past Due Loan and Securities on last reporting period 20,316,214
2 Past Due Loan and Securities since last reporting period 8,402,616
3 Past Undue Loan and Securities that return to receivables 895,872
4 Write-Off Value 20,871,629
5 Other Movements 9,320,758
6 Past Due Loan and Securities on last reporting period 16,272,087
(1+2-3-4-5)
3) Additional Disclosures
The value of Loans and Securities Maturing Individually and Consolidated in the December 2023 period decreased
compared to June 2023. In general, the largest decline was contributed by write-offs of Credit books and Securities.
Another change item is added to reconcile the total value of Loans and Securities Maturing at the end of the reporting
period.
852 PT Bank Mandiri (Persero) Tbk
Page 346
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Pengungkapan Mutasi Kredit dan Surat Berharga yang Telah Jatuh
Tempo (CR2)
This page is intentionally left blank
ANNUAL REPORT 2023 853
Page 347
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Credit Risk - Additional Disclosures on Credit Quality
of Assets (CRB)
Quantitative
1) Disclosure of Net Receivables by Region
i. Disclosure of Net Receivables by Region - Bank Only
December 31, 2023
Net Receivables by Region
No. Portfolio Category
Sumatera Jakarta Jawa Kalimantan
1 Government Receivables - 27,957,249 - -
2 Public Sector Entities Receivables 11,808,353 59,802,196 9,800,474 175,345
Multilateral Development Banks and International
3
Institutions Receivables
4 Bank Receivables 1,619,174 3,960,244 61,481 428
5 Receivables in the form of Covered Bond
Securities Companies and Other Financial Services
6 3,002 7,306,108 - -
Institutions Receivables
Receivables in the form of Securities/Subordinated
7
Receivables, Equity and Other Capital Instruments
8 Loans Secured by Residential Property 4,877,950 23,923,432 17,419,585 1,882,237
9 Loans Secured by Commercial Real Estate 2,041,040 12,162,727 4,027,257 625,202
Loan by Land Acquisition, Land Processing and
10 - 187,271 675,595 -
Construction
11 Loan by Employee or Pensioner 10,772 52,178 7,140 8,392
Micro Business, Small Business, and Retail Portfolio
12 40,898,780 74,921,855 54,211,580 13,650,281
Receivables
13 Corporate Receivables 68,430,900 308,155,018 66,413,702 41,994,719
14 Past Due Receivables 317,100 7,198,319 1,194,039 116,321
15 Other Assets
TOTAL 130,007,073 525,626,597 153,810,852 58,452,924
854 PT Bank Mandiri (Persero) Tbk
Page 348
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
December 31, 2023
Net Receivables by Region
Bali & Nusa
Sulawesi & Maluku Papua Kantor Pusat Overseas Total
Tenggara
- - - 364,038,785 64,858,187 456,854,221
39 92,048 - 18,243,990 815,774 100,738,218
-
- - - 60,772,902 19,746,249 86,160,477
-
- - - 722 - 7,309,832
2,970 2,970
2,478,621 2,072,633 562,408 111,662 - 53,328,528
1,123,630 117,928 62,675 375,753 - 20,536,212
396,806 - - - - 1,259,671
5,495 507 1,884 400 86,767
18,099,694 10,091,881 5,667,173 21,319,904 297,722 239,158,870
25,596,337 16,321,967 2,009,609 121,783,955 53,155,840 703,862,047
159,358 57,442 39,632 780,741 18 9,862,971
92,584,977 92,584,977
47,859,979 28,754,405 8,343,381 680,016,759 138,873,790 1,771,745,761
ANNUAL REPORT 2023 855
Page 349
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
ii. Disclosure of Net Receivables by Region - Bank Consolidated with Subsidiaries
December 31, 2023
Net Receivables by Region
No. Portfolio Category
Sumatera Jakarta Jawa Kalimantan
1 Government Receivables - 27,957,249 - -
2 Public Sector Entities Receivables 11,808,353 59,802,196 9,800,474 175,345
Multilateral Development Banks and International
3 - - - -
Institutions Receivables
4 Bank Receivables 1,619,174 3,960,244 61,481 428
5 Receivables in the form of Covered Bond - - - -
Securities Companies and Other Financial Services
6 3,002 7,306,108 - -
Institutions Receivables
Receivables in the form of Securities/Subordinated
7 - - - -
Receivables, Equity and Other Capital Instruments
8 Loans Secured by Residential Property 4,877,950 23,923,432 17,419,585 1,882,237
9 Loans Secured by Commercial Real Estate 2,041,040 12,162,727 4,027,257 625,202
Loan by Land Acquisition, Land Processing and
10 - 187,271 675,595 -
Construction
11 Loan by Employee or Pensioner 10,772 52,178 7,140 8,392
Micro Business, Small Business, and Retail Portfolio
12 40,898,780 74,921,855 54,211,580 13,650,281
Receivables
13 Corporate Receivables 68,430,900 308,155,018 66,413,702 41,994,719
14 Past Due Receivables 317,100 7,198,319 1,194,039 116,321
15 Other Assets - - - -
16 Eksposur di Entitas Anak - Syariah 64,401,779 158,008,822 92,686,085 21,912,872
TOTAL 194,408,852 683,635,419 246,496,937 80,365,796
Description:
For the position of 31 December 2023, the Economic Sector mapping refers to the template of the Credit Risk Publication Report according
to SEOJK No. 24/SEOJK.03/2021.
856 PT Bank Mandiri (Persero) Tbk
Page 350
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
December 31, 2023
Net Receivables by Region
Bali & Nusa
Sulawesi & Maluku Papua Kantor Pusat Overseas Total
Tenggara
- - - 383,853,769 64,858,187 476,669,205
39 92,048 - 18,821,553 815,774 101,315,780
- - - - - -
- - - 61,517,270 19,746,249 86,904,845
- - - - - -
- - - 722 - 7,309,832
- - - 2,970 - 2,970
2,478,621 2,072,633 562,408 159,711 - 53,376,577
1,123,630 117,928 62,675 375,753 - 20,536,212
396,806 - - - - 1,259,671
5,495 507 1,884 30,166,434 - 30,252,801
18,099,694 10,091,881 5,667,173 64,164,387 297,722 282,003,353
25,596,337 16,321,967 2,009,609 123,931,293 53,155,840 706,009,385
159,358 57,442 39,632 1,040,103 18 10,122,333
- - - 98,598,603 - 98,598,603
13,075,318 6,351,277 834,400 - - 357,270,553
60,935,297 35,105,682 9,177,781 782,632,566 138,873,790 2,231,632,121
ANNUAL REPORT 2023 857
Page 351
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Credit Risk - Additional Disclosures on Credit Quality
of Assets (CRB)
2) Disclosure of Net Receivables by Economic Sector
i. Disclosure of Net Receivables by Economic Sector - Bank Only
Securities
Multilateral
Receivables Companies
Public Development
in the and Other
Government Sector Banks and Bank
No. Economic Sectors form of Financial
Receivables Entities International Receivables Covered Services
Receivables Institutions Bond Institutions
Receivables
Receivables
December 31, 2023
Agriculture, Forestry, and
1 - 12,013,735 - - - -
Fisheries
2 Mining and Extracting - 3,801,257 - - - -
3 Processing Industry - 12,713,952 - - - 132
Electricity, Gas, Hot Water and
4 - 15,890,206 - - - -
Cold Water
Water Management, Waste
5 Management, Garbage - - - - - -
Management and Recycling
6 Construction - 15,484,683 - - - -
Wholesale and Retail Trade;
7 Car and Motorcycle Repair & - 439,722 - - - 784
Maintenance
8 Transportation & Warehousing - 15,049,926 - - - -
Accommodation and
9 - - - - - -
Restaurants
Information and
10 - 2,690,131 - - - -
Communications
Finance and Insurance
11 4,086,343 4,714,250 - 8,015,175 - 7,308,194
Activities
12 Real Estate - - - - - -
Professional, Science, and
13 - 39,995 - - - -
Technical Activities
Lease and Lease without
Option Rights, Labor, Travel
14 29,748 32,545 - 1,360 - -
Agents, and Other Business
Support Activities
858 PT Bank Mandiri (Persero) Tbk
Page 352
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
Loan by Micro
Receivables in the
Loans Land Business,
form of Securities/ Loans Loan by
Secured Acquisition, Small
Subordinated Secured by Employee Corporate Past Due Other
by Land Business,
Receivables, Commercial or Receivables Receivables Assets
Residential Processing and Retail
Equity and Other Real Estate Pensioner
Property and Portfolio
Capital Instruments
Construction Receivables
- - 1,493,580 - - 24,239,506 79,635,178 617,470 -
- - 148,056 - - 24,722 102,455,326 4,245 -
- 3,117 4,329,533 604,642 - 6,254,503 129,014,781 3,177,625 -
- - 838,547 - - 144 28,868,159 101 -
- - - - - 512 497,082 22 -
- 699 63,599 75,618 - 223,407 49,556,679 3,609,726 -
- - 2,231,054 - - 39,335,949 53,882,103 358,401 -
- - 268,822 - - 1,979,702 39,459,892 50,033 -
- - 2,336,600 - - 8,526,116 8,997,845 43,524 -
- - 478,138 - - 220,893 24,242,926 1,553 -
- 3,867 - - - 310,552 25,757,565 17,070 -
- - 6,013,689 579,411 - 1,882 20,586,831 48,610 -
- - - - - 247,885 6,926,716 1,525 -
- 249 - - - 20,457,868 179,854 46,212 -
ANNUAL REPORT 2023 859
Page 353
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
i. Disclosure of Net Receivables by Economic Sector - Bank Only
Securities
Multilateral
Receivables Companies
Public Development
in the and Other
Government Sector Banks and Bank
No. Economic Sectors form of Financial
Receivables Entities International Receivables Covered Services
Receivables Institutions Bond Institutions
Receivables
Receivables
December 31, 2023
Government, Defense, and
15 Mandatory Social Security - 76 - - - -
Administration
16 Education 52,292,754 - - - - -
Human Health and Social
17 - 25,007 - - - -
Activities
Arts, Entertainment, and
18 - - - - - -
Recreation
19 Other Services Activities - - - - - -
Household Activities as
Employer: Activities that
20 produce goods and services 19,117,369 4,500 - - - -
by households that are used
to meet their own needs
International Agencies and
21 Other Extra- International - - - - - -
Agencies Activities
22 Household - - - 528,647 - -
23 Non-Business 334 2,662 - 16,592 - -
24 Others 381,327,673 17,835,571 - 77,598,703 - 722
TOTAL 456,854,221 100,738,218 - 86,160,477 - 7,309,832
860 PT Bank Mandiri (Persero) Tbk
Page 354
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
Loan by Micro
Receivables in the
Loans Land Business,
form of Securities/ Loans Loan by
Secured Acquisition, Small
Subordinated Secured by Employee Corporate Past Due Other
by Land Business,
Receivables, Commercial or Receivables Receivables Assets
Residential Processing and Retail
Equity and Other Real Estate Pensioner
Property and Portfolio
Capital Instruments
Construction Receivables
- - 41,356 - - 1,375,615 11,587,784 22,821 -
- - - - - 15 15,385 - -
- - - - - 132,861 376,097 281 -
- - 413,826 - - 331,084 7,068,370 3,915 -
- - - - - 7,458 154,240 2,714 -
- 1,651 - - - 4,288,803 617,292 17,079 -
- - - - - 28,534 - 402 -
- - - - 86,767 87 - 66 -
- 52,122,156 1,879,412 - - 131,013,756 8,639,996 1,179,792 -
2,970 1,196,789 - - - 157,018 105,341,945 659,783 92,584,977
2,970 53,328,528 20,536,212 1,259,671 86,767 239,158,870 703,862,047 9,862,971 92,584,977
ANNUAL REPORT 2023 861
Page 355
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
ii. Disclosure of Net Receivables by Economic Sector - Bank Consolidated with Subsidiaries
Receivables
Multilateral Securities in the form
Development Companies of Securities/
Public Receivables
Banks and Other Subordinated
Government Sector Bank in the form
No. Economic Sectors and Financial Receivables,
Receivables Entities Receivables of Covered
International Services Equity
Receivables Bond
Institutions Institutions and Other
Receivables Receivables Capital
Instruments
December 31, 2023
Agriculture,
1 Forestry, and - 12,013,735 - - - - -
Fisheries
Mining and
2 - 3,801,257 - - - - -
Extracting
Processing
3 - 12,713,952 - - - 132 -
Industry
Electricity, Gas,
4 Hot Water and - 15,890,206 - - - - -
Cold Water
Water
Management,
Waste
5 Management, - - - - - - -
Garbage
Management
and Recycling
6 Construction - 15,484,683 - - - - -
Wholesale and
Retail Trade; Car
7 and Motorcycle - 439,722 - - - 784 -
Repair &
Maintenance
Transportation &
8 - 15,049,926 - - - - -
Warehousing
Accommodation
9 - - - - - - -
and Restaurants
Information and
10 - 2,690,131 - - - - -
Communications
Finance and
11 Insurance 4,086,343 4,714,250 - 8,015,175 - 7,308,194 -
Activities
12 Real Estate - - - - - - -
Professional,
Science, and
13 - 39,995 - - - - -
Technical
Activities
Lease and Lease
without Option
Rights, Labor,
14 29,748 32,545 - 1,360 - - -
Travel Agents, and
Other Business
Support Activities
Government,
Defense, and
15 Mandatory - 76 - - - - -
Social Security
Administration
862 PT Bank Mandiri (Persero) Tbk
Page 356
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
Micro
Loans Loan by Land Business,
Loans
Secured Acquisition, Loan by Small
Secured Exposure in
by Land Employee Business, Corporate Past Due Other
by Subsidiaries -
Commercial Processing or and Receivables Receivables Assets
Residential Sharia
Real and Pensioner Retail
Property
Estate Construction Portfolio
Receivables
- 1,493,580 - - 24,239,506 79,635,178 617,470 - 17,674,425
- 148,056 - - 24,722 102,455,326 4,245 - 2,395,027
3,117 4,329,533 604,642 - 6,254,503 129,014,781 3,177,625 - -
- 838,547 - - 144 28,868,159 101 - 4,508,138
- - - - 512 497,082 22 - 10,369,364
699 63,599 75,618 - 223,407 49,556,679 3,609,726 - 18,119,125
- 2,231,054 - - 39,335,949 53,882,103 358,401 - 16,932,240
- 268,822 - - 1,979,702 39,459,892 50,033 - 8,294,883
- 2,336,600 - - 8,526,116 8,997,845 43,524 - 2,720,985
- 478,138 - - 220,893 24,242,926 1,553 - -
3,867 - - - 310,552 25,757,565 17,070 - 8,527,502
- 6,013,689 579,411 - 1,882 20,586,831 48,610 - 3,834,291
- - - - 247,885 6,926,716 1,525 - -
249 - - - 20,457,868 179,854 46,212 - -
- 41,356 - - 1,375,615 11,587,784 22,821 - -
ANNUAL REPORT 2023 863
Page 357
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
ii. Disclosure of Net Receivables by Economic Sector - Bank Consolidated with Subsidiaries
Receivables
Multilateral Securities in the form
Development Companies of Securities/
Public Receivables
Banks and Other Subordinated
Government Sector Bank in the form
No. Economic Sectors and Financial Receivables,
Receivables Entities Receivables of Covered
International Services Equity
Receivables Bond
Institutions Institutions and Other
Receivables Receivables Capital
Instruments
December 31, 2023
16 Education 52,292,754 - - - - - -
Human Health
17 and Social - 25,007 - - - - -
Activities
Arts,
18 Entertainment, - - - - - - -
and Recreation
Other Services
19 - - - - - - -
Activities
Household
Activities as
Employer:
Activities that
20 produce goods 19,117,369 4,500 - - - - -
and services by
households that
are used to meet
their own needs
International
Agencies and
Other Extra-
21 - - - - - - -
International
Agencies
Activities
22 Household - - - 528,647 - - -
23 Non-Business 334 2,662 - 16,592 - - -
24 Others 401,142,658 18,413,133 - 78,343,071 - 722 2,970
TOTAL 476,669,205 101,315,780 - 86,904,845 - 7,309,832 2,970
864 PT Bank Mandiri (Persero) Tbk
Page 358
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
Micro
Loans Loan by Land Business,
Loans
Secured Acquisition, Loan by Small
Secured Exposure in
by Land Employee Business, Corporate Past Due Other
by Subsidiaries -
Commercial Processing or and Receivables Receivables Assets
Residential Sharia
Real and Pensioner Retail
Property
Estate Construction Portfolio
Receivables
- - - - 15 15,385 - - 4,487,099
- - - - 132,861 376,097 281 - 6,804,930
- 413,826 - - 331,084 7,068,370 3,915 - 3,250,683
- - - - 7,458 154,240 2,714 - -
1,651 - - - 4,288,803 617,292 17,079 - 154,473
- - - - 28,534 - 402 - -
- - - 86,767 87 - 66 - -
52,122,156 1,879,412 - - 131,013,756 8,639,996 1,179,792 - 130,010,138
1,244,838 - - 30,166,034 43,001,501 107,489,283 919,145 98,598,603 119,187,250
53,376,577 20,536,212 1,259,671 30,252,801 282,003,353 706,009,385 10,122,333 98,598,603 357,270,553
ANNUAL REPORT 2023 865
Page 359
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Credit Risk - Additional Disclosures on Credit Quality
of Assets (CRB)
3) Disclosure of Net Receivables by Remaining Contract Term
i. Disclosure of Net Receivables by Remaining Contract Term - Bank Only
December 31, 2023
No. Portfolio Category Net Receivables by Remaining Contract Term
≤ 1 year > 1 year until 3 years
1 Government Receivables 166,248,785 57,823,686
2 Public Sector Entities Receivables 33,892,743 17,032,675
Multilateral Development Banks and International Institutions
3 - -
Receivables
4 Bank Receivables 65,119,449 14,827,119
5 Receivables in the form of Covered Bond - -
Securities Companies and Other Financial Services Institutions
6 1,849,059 2,010,121
Receivables
Receivables in the form of Securities/ Subordinated Receivables,
7 - -
Equity and Other Capital Instruments
8 Loans Secured by Residential Property 268,444 2,043,888
9 Loans Secured by Commercial Real Estate 4,463,898 3,837,840
10 Loan by Land Acquisition, Land Processing and Construction 140,613 70,953
11 Loan by Employee or Pensioner 487 7,954
12 Micro Business, Small Business, and Retail Portfolio Receivables 23,678,992 78,185,950
13 Corporate Receivables 289,375,841 119,224,168
14 Past Due Receivables 3,447,352 2,172,037
15 Other Assets - -
TOTAL 588,485,665 297,236,391
866 PT Bank Mandiri (Persero) Tbk
Page 360
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
(in million rupiah)
December 31, 2023
Net Receivables by Remaining Contract Term
> 3 years until 5 years > 5 years Non-Contractual Total
40,269,300 192,512,450 - 456,854,221
14,628,993 35,183,806 - 100,738,218
- - - -
2,321,795 3,892,114 - 86,160,477
- - - -
3,401,375 49,277 - 7,309,832
- - 2,970 2,970
4,280,097 46,736,098 - 53,328,528
3,000,138 9,234,336 - 20,536,212
393,430 654,675 - 1,259,671
7,337 70,989 - 86,767
78,619,679 58,674,249 - 239,158,870
140,889,978 154,372,059 - 703,862,047
2,811,437 1,432,145 - 9,862,971
- - 92,584,977 92,584,977
290,623,559 502,812,199 92,587,947 1,771,745,761
ANNUAL REPORT 2023 867
Page 361
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
ii. Disclosure of Net Receivables by Remaining Contract Term - Bank Consolidated with Subsidiaries
December 31, 2023
No. Portfolio Category Net Receivables by Remaining Contract Term
≤ 1 year > 1 year until 3 years
1 Government Receivables 173,239,175 58,008,541
2 Public Sector Entities Receivables 34,449,005 17,032,675
Multilateral Development Banks and International Institutions
3 - -
Receivables
4 Bank Receivables 65,135,778 15,122,909
5 Receivables in the form of Covered Bond - -
Securities Companies and Other Financial Services Institutions
6 1,849,059 2,010,121
Receivables
Receivables in the form of Securities/ Subordinated Receivables,
7 - -
Equity and Other Capital Instruments
8 Loans Secured by Residential Property 268,575 2,088,907
9 Loans Secured by Commercial Real Estate 4,463,898 3,837,840
10 Loan by Land Acquisition, Land Processing and Construction 140,613 70,953
11 Loan by Employee or Pensioner 125,735 28,139,346
12 Micro Business, Small Business, and Retail Portfolio Receivables 33,517,119 106,657,174
13 Corporate Receivables 290,167,508 119,825,955
14 Past Due Receivables 3,539,959 2,306,857
15 Other Assets 1,483,098 178,493
16 Exposure in Subsidiaries - Sharia 104,217,166 49,052,662
TOTAL 712,596,687 404,332,432
Information:
For the position of 31 December 2023, the Economic Sector mapping refers to the template of the Credit
Risk Publication Report according to SEOJK No. 24/SEOJK.03/2021.
868 PT Bank Mandiri (Persero) Tbk
Page 362
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
December 31, 2023
Net Receivables by Remaining Contract Term
> 3 years until 5 years > 5 years Non-Contractual Total
40,358,119 192,752,617 12,310,754 476,669,205
14,628,993 35,203,784 1,324 101,315,780
- - - -
2,390,399 3,892,114 363,645 86,904,845
- - - -
3,401,375 49,277 - 7,309,832
- - 2,970 2,970
4,280,632 46,738,464 - 53,376,577
3,000,138 9,234,336 - 20,536,212
393,430 654,675 - 1,259,671
662,025 1,325,695 - 30,252,801
83,080,840 58,748,220 - 282,003,353
141,643,817 154,372,105 - 706,009,385
2,841,938 1,433,579 - 10,122,333
4,630 - 96,932,382 98,598,603
44,632,841 146,119,500 13,248,384 357,270,553
341,319,177 650,524,367 122,859,459 2,231,632,121
ANNUAL REPORT 2023 869
Page 363
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Credit Risk - Additional Disclosures on Credit Quality
of Assets (CRB)
4. Disclosure of Receivables and Reserve by Region
i. Disclosure of Receivables and Reserve by Region - Bank Only
December 31, 2023
Region
No. Description
Sumatera Jakarta Jawa Kalimantan
1 Receivables 148,623,607 633,390,954 175,055,807 61,870,786
2 Claims with increased and worsening credit risk (Stage 2 and Stage 3)
a. Outstanding 16,330,774 44,703,504 13,733,081 1,311,024
b. Mature 1,899,908 20,044,108 5,290,976 314,087
3 CKPN - Stage 1 1,485,534 4,639,460 2,051,900 1,028,303
4 CKPN - Stage 2 1,532,279 9,232,960 3,147,086 305,723
5 CKPN - Stage 3 1,502,201 10,341,859 4,020,818 175,396
6 Written-off claims 2,916,908 9,290,260 3,588,070 1,009,876
ii. Disclosure of Receivables and Reserve by Region - Consolidated
December 31, 2023
Region
No. Description
Sumatera Jakarta Jawa Kalimantan
1 Receivables* 214,384,647 792,517,449 270,959,283 84,082,873
2 Claims with increased and worsening credit risk (Stage 2 and Stage 3)
a. Outstanding 16,330,774 44,852,942 13,733,081 1,311,024
b. Mature 1,899,908 20,225,698 5,290,976 314,087
Impaired Receivables Subsidiaries -
3 65,761,040 159,126,496 95,903,476 22,212,087
Sharia**
4 CKPN - Stage 1 1,485,534 6,005,491 2,051,900 1,028,303
5 CKPN - Stage 2 1,532,279 9,469,980 3,147,086 305,723
6 CKPN - Stage 3 1,502,201 10,618,111 4,020,818 175,396
7 CKPN in Subsidiaries - Sharia** 1,710,959 175,726 7,003,249 475,295
8 Write-off Receivables* 3,726,538 9,641,620 4,389,784 1,184,586
Information:
Including Exposure in Subsidiaries - Sharia *)
Not adopting PSAK 71 “Financial Instruments” **)
870 PT Bank Mandiri (Persero) Tbk
Page 364
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
(in million rupiah)
December 31, 2023
Region
Bali & Nusa
Sulawesi & Maluku Papua Kantor Pusat Overseas Total
Tenggara
50,677,715 31,705,025 8,572,542 777,507,840 162,389,113 2,049,793,389
6,752,499 2,163,392 336,464 10,511,933 472,046 96,314,716
502,635 187,835 106,203 1,955,094 94 30,300,940
773,903 261,449 198,824 790,405 554,610 11,784,388
860,528 601,841 56,781 508,286 142,639 16,388,122
285,547 107,930 55,569 408,333 76 16,897,729
579,346 260,308 205,784 13,034 - 17,863,586
(in million rupiah)
December 31, 2023
Region
Bali & Nusa
Sulawesi & Maluku Papua Head Office Overseas Total
Tenggara
64,070,905 38,174,693 9,415,289 880,647,197 162,389,113 2,516,641,450
6,752,499 2,163,392 336,464 10,511,933 472,046 96,464,154
502,635 187,835 106,203 1,955,094 94 30,482,530
13,393,190 6,469,668 842,747 - - 363,708,704
773,903 261,449 198,824 790,405 554,610 13,150,419
860,528 601,841 56,781 508,286 142,639 16,625,142
285,547 107,930 55,569 408,333 76 17,173,981
365,918 169,014 10,313 - - 9,910,474
732,245 368,125 206,731 13,034 - 20,262,663
ANNUAL REPORT 2023 871
Page 365
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Credit Risk - Additional Disclosures on Credit Quality
of Assets (CRB)
5) Disclosure of Receivables and Reserve by Economic Sector
i. Disclosure of Receivables and Reserve by Economic Sector - Bank Only
Impaired Receivables (Stage 2 & Stage 3)
No. Economic Sectors Receivables
Not Yet Due Already Due
December 31, 2023
1 Agriculture, Forestry, and Fisheries 128,074,810 16,458,041 1,042,082
2 Mining and Extracting 138,439,685 6,726,292 14,498
3 Processing Industry 189,631,300 11,614,339 11,192,027
4 Electricity, Gas, Hot Water and Cold Water 59,264,663 4,616,993 185
Water Management, Waste Management,
5 544,566 - 52
Garbage Management and Recycling
6 Construction 86,378,718 14,360,606 7,703,392
Wholesale and Retail Trade; Car and
7 107,647,368 3,852,354 1,057,950
Motorcycle Repair & Maintenance
8 Transportation & Warehousing 65,984,621 7,428,604 925,708
9 Accommodation and Restaurants 21,195,669 5,399,848 120,833
10 Information and Communications 29,519,122 84,840 4,701
11 Finance and Insurance Activities 64,545,445 437,140 45,123
12 Real Estate 34,221,263 6,500,902 51,415
13 Professional, Science, and Technical Activities 7,285,847 7,984 4,369
Lease and Lease without Option Rights, Labor,
14 Travel Agents, and Other Business Support 14,175,030 54,199 79,825
Activities
Government, Defense, and Mandatory Social
15 68,819,601 - -
Security Administration
16 Education 546,358 20,429 675
17 Human Health and Social Activities 8,117,456 309,995 11,124
18 Arts, Entertainment, and Recreation 169,517 2,075 7,633
19 Other Services Activities 28,233,629 322,571 49,458
Household Activities as
Employer: Activities that produce goods and
20 29,652 2,786 844
services by households that are used to meet
their own needs
International Agencies and Other
21 828,734 - -
Extra- International Agencies Activities
22 Household 201,110,760 5,347,444 3,817,443
23 Non-Business 52,216,639 415,424 227,725
24 Others 742,812,937 12,351,851 3,943,879
Total 2,049,793,389 96,314,716 30,300,940
872 PT Bank Mandiri (Persero) Tbk
Page 366
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
(in million rupiah)
Allowance for Impairment Allowance for Impairment Allowance for Impairment
Written-off Receivables
losses (CKPN) – Stage 1 losses (CKPN) – Stage 2 losses (CKPN) – Stage 3
1,915,199 845,610 402,025 622,503
444,598 330,879 10,180 885
921,638 4,101,864 8,011,940 706,439
305,107 1,046,281 83 -
3,725 - 30 -
707,349 4,014,041 3,597,603 3,464
1,442,282 827,137 673,288 2,672,843
329,030 556,611 57,315 53,112
253,427 871,469 73,047 164,964
107,081 10,625 2,807 -
303,768 199,609 27,712 101,495
286,252 1,214,516 3,606 -
41,862 570 2,756 2,974
106,850 7,397 56,153 48,039
132 - - -
7,135 8,083 393 2,789
59,765 65,391 7,086 10,047
1,943 183 4,919 151
112,620 43,997 29,691 48,626
279 273 442 1,254
1,994 - - -
3,497,754 1,494,947 2,343,297 3,376,284
351,797 20,665 169,700 313,071
582,804 727,973 1,423,655 9,734,648
11,784,388 16,388,122 16,897,729 17,863,589
ANNUAL REPORT 2023 873
Page 367
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
ii. Disclosure of Receivables and Reserve by Economic Sector - Consolidated
Impaired Receivables
(Stage 2 & Stage 3) Receivables
Impairment in
No. Economic Sectors Receivables*
Subsidiaries -
Not Yet Due Already Due Sharia**
December 31, 2023
1 Agriculture, Forestry, and Fisheries 145,975,559 16,458,041 1,042,082 227,749
2 Mining and Extracting 140,855,811 6,726,292 14,498 3,135
3 Processing Industry 189,631,300 11,614,339 11,192,027 -
Electricity, Gas, Hot Water and Cold
4 64,034,072 4,616,993 185 79,878
Water
Water Management, Waste
5 Management, Garbage 12,377,894 - 52 168,536
Management and Recycling
6 Construction 106,322,674 14,360,606 7,703,392 578,558
Wholesale and Retail Trade;
7 Car and Motorcycle Repair & 125,286,146 3,852,354 1,057,950 614,899
Maintenance
8 Transportation & Warehousing 74,348,670 7,428,604 925,708 48,957
9 Accommodation and Restaurants 23,958,571 5,399,848 120,833 59,705
10 Information and Communications 29,519,122 84,840 4,701 -
11 Finance and Insurance Activities 70,555,348 437,140 45,123 32,549
12 Real Estate 38,134,756 6,500,902 51,415 42,946
Professional, Science, and Technical
13 7,285,847 7,984 4,369 -
Activities
Lease and Lease without Option
14 Rights, Labor, Travel Agents, and 14,175,030 54,199 79,825 -
Other Business Support Activities
Government, Defense, and
15 Mandatory Social Security 68,819,601 - - -
Administration
16 Education 5,072,990 20,429 675 19,402
17 Human Health and Social Activities 15,029,029 309,995 11,124 21,500
18 Arts, Entertainment, and Recreation 3,490,688 2,075 7,633 73,222
19 Other Services Activities 28,233,629 322,571 49,458 -
Household Activities as
Employer: Activities that produce
20 goods and services by households 190,727 2,786 844 6,445
that are used to meet their own
needs
874 PT Bank Mandiri (Persero) Tbk
Page 368
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
(in million rupiah)
Allowance for Allowance for Allowance for
CKPN in Subsidiaries -
Impairment losses Impairment losses Impairment losses Write-off Receivables*
Sharia**
(CKPN) – Stage 1 (CKPN) – Stage 2 (CKPN) – Stage 3
1,915,199 845,610 402,025 628,803 857,712
444,598 330,879 10,180 25,569 15,075
921,638 4,101,864 8,011,940 - 706,439
305,107 1,046,281 83 309,102 638
3,725 - 30 1,572,435 118,677
707,349 4,014,041 3,597,603 2,651,998 111,687
1,442,282 827,137 673,288 921,966 3,298,865
329,030 556,611 57,315 290,475 85,405
253,427 871,469 73,047 113,973 203,712
107,081 10,625 2,807 - -
303,768 199,609 27,712 113,872 105,181
286,252 1,214,516 3,606 110,587 81,199
41,862 570 2,756 - 2,974
106,850 7,397 56,153 - 48,039
132 - - - -
7,135 8,083 393 82,959 38,637
59,765 65,391 7,086 98,972 15,110
1,943 183 4,919 145,941 76,490
112,620 43,997 29,691 - 48,626
279 273 442 8,907 7,773
ANNUAL REPORT 2023 875
Page 369
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
ii. Disclosure of Receivables and Reserve by Economic Sector - Consolidated
Impaired Receivables
(Stage 2 & Stage 3) Receivables
Impairment in
No. Economic Sectors Receivables*
Subsidiaries -
Not Yet Due Already Due Sharia**
December 31, 2023
International Agencies and
21 Other Extra- International 828,734 - - -
Agencies Activities
22 Household 201,110,760 5,347,444 3,817,443 -
23 Non-Business 184,139,622 415,424 227,725 2,207,163
24 Others 967,264,871 12,501,289 4,125,469 -
TOTAL 2,516,641,450 96,464,154 30,482,530 4,184,644
Information:
• Including Exposure in Subsidiaries - Sharia *)
• Not adopting PSAK 71 “Financial Instruments” **)
• For 31 December 2023, economic sector mapping refers to the Risk Publication Report template
• Credit according to SEOJK No. 24/SEOJK.03/2021
876 PT Bank Mandiri (Persero) Tbk
Page 370
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
(in million rupiah)
Allowance for Allowance for Allowance for
CKPN in Subsidiaries -
Impairment losses Impairment losses Impairment losses Write-off Receivables*
Sharia**
(CKPN) – Stage 1 (CKPN) – Stage 2 (CKPN) – Stage 3
1,994 - - - -
3,497,754 1,494,947 2,343,297 - 3,376,284
351,797 20,665 169,700 2,612,903 1,314,885
1,948,835 964,993 1,699,907 222,012 10,358,220
13,150,419 16,625,142 17,173,981 9,910,474 20,871,629
ANNUAL REPORT 2023 877
Page 371
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Credit Risk - Additional Disclosures on Credit Quality
of Assets (CRB)
6) Disclosure of Receivables on Delinquent Days
i. Disclosure of Receivables Based on Delinquent Days - Bank Only
December 31, 2023
Receivables by Past Due Days
No. Exposure Type
> 90 days until > 120 days
>180 days Total
120 days until 180 days
1 Loan included in Past Due Receivables 2,289,310 4,322,560 4,387,667 10,999,537
2 Securities included in Past Due Receivables - - 39,496 39,496
TOTAL 2,289,310 4,322,560 4,427,163 11,039,033
ii. Disclosure of Receivables Based on Delinquent Days - Consolidated
December 31, 2023
Receivables by Past Due Days
No. Exposure Type
> 90 days until > 120 days
>180 days Total
120 days until 180 days
1 Loan included in Past Due Receivables 3,825,585 5,238,019 7,069,987 16,133,591
2 Securities included in Past Due Receivables - - 138,496 138,496
TOTAL 3,825,585 5,238,019 7,208,483 16,272,087
878 PT Bank Mandiri (Persero) Tbk
Page 372
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
This page is intentionally left blank
ANNUAL REPORT 2023 879
Page 373
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Additional Disclosures related to the Treatment of Non-
Performing Assets (CRB-A)
Qualitative
1) Disclosure of Performing and Non-Performing Assets
i. Disclosure of Performing and Non-Performing Assets - Bank Only
Non Performing
(Kualitas KL, D, M)
Performing
(Quality of L and DPLK)
Impaired
Receivables
Gross Carrying Gross Carrying
CKPN
Amount Amount
a b c
1 Securities 241,932,677 14,614 39,496
2 Loan 1,074,787,890 26,861,649 10,999,537
a. Corporate 722,075,061 17,211,109 5,638,224
b. Retail 352,712,829 9,650,540 5,361,313
3 Administrative Account Transactions 363,189,679 1,137,753 287,690
ii. Disclosure of Performing and Non-Performing Assets - Bank Consolidated with Subsidiaries
Non Performing
(Kualitas KL, D, M)
Performing
(Quality of L and DPLK)
Impaired
Receivables
Gross Carrying Gross Carrying
CKPN
Amount Amount
a b c
1 Securities 363,023,678 21,089 138,496
2 Loan 1,343,698,604 27,811,178 16,133,591
a. Corporate 722,075,061 17211108,74 5,638,224
b. Retail 621,623,543 10,600,069 10,495,367
3 Administrative Account Transactions 366,466,822 947,847 118,963
880 PT Bank Mandiri (Persero) Tbk
Page 374
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Pengungkapan Tambahan terkait Perlakuan terhadap Aset Non
Performing (CRB-A)
(in million rupiah)
Non Performing
(Quality of KL, D, M)
Not Impaired Receivables
Have Arrears > 90 Days Have Arrears ≤ 90 Days
Gross Carrying Gross Carrying
CKPN CKPN CKPN
Amount Amount
d e f g h
24,850 - - - -
15,473,730 - - - -
12,033,662 - - - -
3,440,068 - - - -
163,893 - - - -
(in million rupiah)
Non Performing
(Quality of KL, D, M)
Not Impaired Receivables
CKPN Exposure -
Sharia
Have Arrears > 90 Days Have Arrears ≤ 90 Days
Gross Carrying Gross Carrying
CKPN CKPN CKPN
Amount Amount
d e f g h
24,850 - - - - 132,506
15,624,069 - - - - 9,675,229
12,033,662 - - - - -
3,590,407 - - - - 9,675,229
163,893 - - - - 32,018
ANNUAL REPORT 2023 881
Page 375
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Additional Disclosures related to the Treatment of Non-
Performing Assets (CRB-A)
2) Disclosure of Performing and Non-Performing Restructuring Assets
i. Disclosure of Performing and Non-Performing Restructuring Assets - Bank Only
Performing Non Performing
(Quality of L and DPLK) (Kualitas KL, D, M)
Gross Carrying
CKPN Gross Carrying CKPN
Amount
a b c d
1 Securities 241,932,677 14,614 39,496 24,850
2 Loan 1,074,787,890 26,861,649 10,999,537 15,473,730
a. Corporate 722,075,061 17,211,109 5,638,224 12,033,662
b. Retail 352,712,829 9,650,540 5,361,313 3,440,068
3 Administrative Account Transactions 363,189,679 1,137,753 287,690 163,893
ii. Disclosure of Performing and Non-Performing Restructuring Assets - Consolidated
Performing Non Performing
(Quality of L and DPLK) (Quality of KL, D, M)
Gross Carrying
CKPN Gross Carrying CKPN
Amount
a b c d
1 Securities 363,023,678 21,089 138,496 24,850
2 Loan 1,343,698,604 27,811,178 16,133,591 15,624,069
a. Corporate 722,075,061 17,211,109 5,638,224 12,033,662
b. Retail 621,623,543 10,600,069 10,495,367 3,590,407
3 Administrative Account Transactions 366,466,822 947,847 118,963 163,893
882 PT Bank Mandiri (Persero) Tbk
Page 376
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Additional Disclosures related to the Treatment of Non-Performing
Assets (CRB-A)
(in million rupiah)
Stage 1 Stage 2 Stage 3
Gross Carrying Gross Carrying Gross Carrying
CKPN CKPN CKPN
Amount Amount Amount
e f g h i j
241,932,677 14,614 - - 39,496 24,850
976,031,424 11,201,507 83,494,398 15,660,142 26,261,605 15,473,730
634,366,272 4,274,822 73,181,338 13,308,501 20,165,676 11,661,447
341,665,152 6,926,685 10,313,060 2,351,641 6,095,929 3,812,283
346,464,208 471,778 12,820,318 476,059 3,999,839 163,893
(in million rupiah)
Stage 1 Stage 2 Stage 3
Gross Carrying Gross Carrying Gross Carrying
CKPN CKPN CKPN
Amount Amount Amount
e f g h i j
291,668,927 21,089 - - 39,496 24,850
1,011,837,932 12,054,797 83,643,531 15,756,381 26,443,195 15,624,069
634,366,272 4,274,822 73,181,338 13,308,501 20,165,676 11,661,447
377,471,660 7,779,975 10,462,193 2,447,880 6,277,519 3,962,622
345,948,595 471,888 12,820,623 475,959 3,999,839 163,893
ANNUAL REPORT 2023 883
Page 377
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Quantitative Disclosure on Credit Risk Mitigation
Techniques (CR3)
1) Bank Only
Not Guaranteed Receivables Using Guaranteed Receivables Using MRK
MRK Techniques Techniques
a b
1 Loan 1,085,787,427 62,285,170
2 Securities 241,972,173 -
3 Total 1,327,759,600 62,285,170
4 Past Due Loan and Securities 24,511,295 230,419
2) Consolidated
Not Guaranteed Receivables Using Guaranteed Receivables Using MRK
MRK Techniques Techniques
a b
1 Loan 1,359,832,195 89,885,708
2 Securities 363,162,174 -
3 Total 1,722,994,369 89,885,708
4 Past Due Loan and Securities 30,037,756 358,799
884 PT Bank Mandiri (Persero) Tbk
Page 378
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Quantitative Disclosure on Credit Risk Mitigation Techniques (CR3)
(in million rupiah)
Guaranteed Receivables by
Receivables Secured by Credit
Guaranteed Receivables by Collateral Guarantee, Security and/or Credit
Derivatives
Insurance
c d e
39,019,549 23,265,621
- -
39,019,549 23,265,621
39,055 191,364
Guaranteed Receivables by
Receivables Secured by Credit
Guaranteed Receivables by Collateral Guarantee, Security and/or Credit
Derivatives
Insurance
c d e
53,600,441 36,285,267
- -
53,600,441 36,285,267
41,297 317,502
ANNUAL REPORT 2023 885
Page 379
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Disclosure of Credit Risk Exposure and Impact of Credit
Risk Mitigation Techniques (CR4)
1) Bank Only
Net Receivables Before Implementation of FKK and MRK
Techniques
Portfolio Category
Statement of Financial Position TRA
a b
1 Government Receivables 433,363,693 41,685,216
2 Public Sector Entities Receivables 82,531,443 65,795,204
Multilateral Development Banks and International
3 - -
Institutions Receivables
4 Bank Receivables 59,774,718 30,214,062
Securities Companies and Other Financial Services
5 7,289,111 201,443
Institutions Receivables1)
6 Receivables in the form of Covered Bond - -
Corporate Receivables - General Corporate
510,530,495 169,867,464
Exposure2)
7
Securities Companies and Other Financial Services
- -
Institutions Receivables3)
8 Special Financing Exposure4) 129,707,791 13,189,564
Receivables in the form of Securities/Subordinated
9 2,970 -
Receivables, Equity and Other Capital Instruments
Micro Business, Small Business, and Retail Portfolio
10 235,428,321 35,208,755
Receivables
Loans Secured by Real Estate 73,000,053 3,771,349
Loans Secured by Residential Property which
the payments Are Not Materially Dependent on 53,328,367 700
Property Cash Flow
Loans Secured by Residential Property which the
payments Are Materially Dependent on Property - -
11 Cash Flow
Loans Secured by Commercial Property which
the payments Are Not Materially Dependent on 10,252,881 3,559,852
Property Cash Flow
Loans Secured by Commercial Property which the
payments Are Materially Dependent on Property 9,418,805 210,796
Cash Flow
Loan by Land Acquisition, Land Processing and
12 1,194,520 651,519
Construction
886 PT Bank Mandiri (Persero) Tbk
Page 380
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Disclosure of Credit Risk Exposure and Impact of Credit
Risk Mitigation Techniques (CR4)
(in million rupiah)
Net Receivables After Implementation of FKK and MRK RWA and Average Risk Weight
Statement of Financial Average Risk Weight
TRA RWA
Position (e/(c+d))
c d e f
433,363,693 11,942,984 125,624 0.03%
79,049,762 17,528,946 36,417,719 37.71%
- - - 0.00%
59,591,842 14,918,048 19,576,324 26.27%
7,278,827 20,000 4,210,364 57.69%
- - - 0.00%
484,571,721 55,071,008 468,303,232 86.78%
- - - 0.00%
127,565,322 2,419,305 134,912,298 103.79%
2,970 - 4,455 150.00%
205,906,804 3,704,648 161,489,453 77.04%
72,970,571 864,687 53,666,430 72.68%
53,328,367 161 36,626,390 68.68%
- - - 0.00%
10,223,399 837,165 9,548,934 86.33%
9,418,805 27,361 7,491,106 79.30%
1,194,520 65,152 1,889,507 150.00%
ANNUAL REPORT 2023 887
Page 381
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Disclosure of Credit Risk Exposure and Impact of Credit
Risk Mitigation Techniques (CR4)
Net Receivables Before Implementation of FKK and MRK
Techniques
Portfolio Category
Statement of Financial Position TRA
a b
13 Past Due Receivables 9,655,369 2,064,829
14 Other Assets 92,952,370 -
15 Total 1,635,430,852 362,649,404
2) Consolidated
Net Receivables Before Implementation of FKK and MRK
Techniques
Portfolio Category
Statement of Financial Position TRA
a b
1 Government Receivables 446,695,878 41,685,216
2 Public Sector Entities Receivables 83,109,005 65,795,204
Multilateral Development Banks and International
3 - -
Institutions Receivables
4 Bank Receivables 60,772,597 30,214,062
Securities Companies and Other Financial Services
5 7,289,111 201,443
Institutions Receivables1)
6 Receivables in the form of Covered Bond - -
Corporate Receivables - General Corporate
512,677,708 169,867,775
Exposure2)
7
Securities Companies and Other Financial Services
- -
Institutions Receivables3)
8 Special Financing Exposure4) 129,707,791 13,189,564
888 PT Bank Mandiri (Persero) Tbk
Page 382
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Disclosure of Credit Risk Exposure and Impact of Credit
Risk Mitigation Techniques (CR4)
(in million rupiah)
Net Receivables After Implementation of FKK and MRK RWA and Average Risk Weight
Statement of Financial Average Risk Weight
TRA RWA
Position (e/(c+d))
c d e f
9,424,949 66,843 8,264,535 87.07%
92,952,370 - 72,085,123 77.55%
1,573,873,351 106,601,621 960,945,064 57.18%
(in million rupiah)
Net Receivables After Implementation of FKK and MRK
RWA and Average Risk Weight
Techniques
Average Risk Weight
Statement of Financial Position TRA RWA
(e/(c+d))
c d e f
446,695,878 11,942,984 125,624 0.03%
79,627,325 17,528,946 36,745,127 37.82%
- - - 0.00%
60,578,721 14,918,048 19,819,697 26.25%
7,278,827 20,000 4,210,364 57.69%
- - - 0.00%
486,718,934 55,071,133 470,409,186 86.82%
- - - 0.00%
127,565,322 2,419,305 134,912,298 103.79%
ANNUAL REPORT 2023 889
Page 383
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Disclosure
Disclosure ofof
Credit
Credit
RiskExposure
Risk Exposure
andImpact
andof
Impact
CreditRisk
of Mitigation
Credit Techniques(CR4)
Risk Mitigation Techniques (CR4)
Net Receivables Before Implementation of FKK and MRK
Techniques
Portfolio Category
Statement of Financial Position TRA
a b
Receivables in the form of Securities/Subordinated
9 2,970 -
Receivables, Equity and Other Capital Instruments
Micro Business, Small Business, and Retail Portfolio
10 308,433,807 35,209,960
Receivables
Loans Secured by Real Estate 73,048,102 3,771,349
Loans Secured by Residential Property which
the payments Are Not Materially Dependent on 53,376,416 700
Property Cash Flow
Loans Secured by Residential Property which the
payments Are Materially Dependent on Property - -
11 Cash Flow
Loans Secured by Commercial Property which
the payments Are Not Materially Dependent on 10,252,881 3,559,852
Property Cash Flow
Loans Secured by Commercial Property which the
payments Are Materially Dependent on Property 9,418,805 210,796
Cash Flow
Loan by Land Acquisition, Land Processing and
12 1,194,520 651,519
Construction
13 Past Due Receivables 9,914,731 2,064,829
14 Other Assets 98,598,603 -
15 Exposure in Subsidiaries - Sharia 354,066,765 3,203,788
16 Total 2,085,511,587 365,854,708
890 PT Bank Mandiri (Persero) Tbk
Page 384
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
DisclosureofCreditDisclosure
RiskExposureof
andCredit
ImpactRisk
ofCredit
Exposure
RiskMitigation
and Impact
Techniques
of Credit
(CR4)
Risk Mitigation Techniques (CR4)
(in million rupiah)
Net Receivables After Implementation of FKK and MRK
RWA and Average Risk Weight
Techniques
Average Risk Weight
Statement of Financial Position TRA RWA
(e/(c+d))
c d e f
2,970 - 4,455 150.00%
278,885,051 3,705,130 208,760,127 73.87%
73,018,620 864,687 53,683,573 72.66%
53,376,416 161 36,643,533 68.65%
- - - 0.00%
10,223,399 837,165 9,548,934 86.33%
9,418,805 27,361 7,491,106 79.30%
1,194,520 65,152 1,889,507 150.00%
9,684,311 66,843 8,513,285 87.31%
98,598,603 - 77,513,437 78.62%
313,933,490 2,784,531 145,245,102 45.86%
1,983,782,572 109,386,758 1,161,831,782 55.51%
ANNUAL REPORT 2023 891
Page 385
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Exposure Disclosure by Asset Class and Risk Weights (CR5)
1) Bank Only
Portfolio Category 0% 20% 50%
1 Government Receivables 456,226,101 628,120 -
Portfolio Category 20% 50%
Public Sector Entities
2 39,572,116 57,523,266
Receivables
Portfolio Category 0% 20% 30% 50%
Multilateral Development
3 Banks and International - - - -
Institutions Receivables
Portfolio Category 20% 30% 40% 50% 75%
4 Bank Receivables 53,910,219 5,168,536 26,128,440 391,376 5,016
Securities Companies and
Other Financial Services 419,227 2,295,959 - - 4,583,641
Institutions Receivables1)
Portfolio Category 10% 15% 20% 25% 35%
Receivables in the form of
5 - - - - -
Covered Bond
892 PT Bank Mandiri (Persero) Tbk
Page 386
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Exposure Disclosure by Asset Class and Risk Weights (CR5)
(in million rupiah)
Net Receivables After FKK and MRK
100% 150% Others
Techniques
- - - 456,854,221
Net Receivables After FKK and MRK
100% 150% Others
Techniques
- - - 97,095,381
Net Receivables After FKK and MRK
100% 150% Others
Techniques
- - - -
Net Receivables After FKK and MRK
100% 150% Others
Techniques
3,671 0 - 85,607,258
- - - 7,298,827
Net Receivables After FKK and MRK
50% 100% Others
Techniques
- - - -
ANNUAL REPORT 2023 893
Page 387
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Exposure Disclosure by Asset Class and Risk Weights (CR5)
Portfolio Category 20% 50% 65% 75% 80%
Corporate Receivables
- General Corporate 51,012,952 30,157,227 - 2,426,601
Exposure2)
6 Securities Companies and
Other Financial Services -
Institutions Receivables3)
Special Financing Exposure4) 2,428,244
Portfolio Category 100% 150% 250%
Receivables in the form of
Securities/Subordinated
7 - 2,970 -
Receivables, Equity and
Other Capital Instruments
Portfolio Category 45% 75% 85%
Micro Business, Small
8 Business, and Retail Portfolio 302,667 205,783,043 3,210,722
Receivables
894 PT Bank Mandiri (Persero) Tbk
Page 388
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Exposure Disclosure by Asset Class and Risk Weights (CR5)
Net Receivables After FKK and MRK
85% 100% 130% 150% Others
Techniques
99,186,681 358,538,599 2,039 - 541,324,099
- -
109,511,984 18,044,398 - 129,984,627
Net Receivables After FKK and MRK
250% 400% Others
Techniques
- - - 2,970
Net Receivables After FKK and MRK
85% 100% Others
Techniques
3,210,722 231,187 0 209,527,619
ANNUAL REPORT 2023 895
Page 389
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Exposure Disclosure by Asset Class and Risk Weights (CR5)
Portfolio Category 0%5) 20% 25% 30% 35% 40% 45% 50% 60%
Loans Secured by Real
Estate
Loans Secured by Residential
Property which the
payments Are Not Materially 128,399 99,962 4,387,134 2,814,286 1,160,781
Dependent on Property
Cash Flow
without loan sharing
approach5)
using a loan sharing
approach (guaranteed)5)
using a loan sharing
approach (guaranteed)5)
Loans Secured by Residential
Property which the
payments Are Materially - - - -
Dependent on Property
Cash Flow
9
Loans Secured by
Commercial Property which
the payments Are Materially 1,111,965 2,655,163
357,378,57
Dependent on Property
Cash Flow
without loan sharing
approach5)
using a loan sharing
approach (guaranteed)5)
using a loan sharing
approach (guaranteed)5)
Loans Secured by
Commercial Property which
the payments Are Materially
Dependent on Property
Cash Flow
Loan by Land Acquisition,
Land Processing and
Construction5)
896 PT Bank Mandiri (Persero) Tbk
Page 390
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Exposure Disclosure by Asset Class and Risk Weights (CR5)
Net
Receivables
65%5) 70% 75% 85% 90% 100% 105% 110% 150% Others After FKK
and MRK
Techniques
- -
- 44,737,966 - - - - 53,328,528
- -
- -
- -
- - - - -
1,869,034 - 3,347,863 1,719,160 - 11,060,563
- -
- -
- -
5,869,187 2,760,011 816,968 - - 9,446,167
0 1,259,671 - 1,259,671
ANNUAL REPORT 2023 897
Page 391
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Exposure Disclosure by Asset Class and Risk Weights (CR5)
Portfolio Category 50% 100%
10 Past Due Receivables 5,369,956 1,282,340
Portfolio Category 0% 20%
11 Other Assets 20,867,247
Net Receivables Statement of Net Billings TRA (before FKK imposition)
No Risk Weight
Financial Position
1 < 40% 603892365,3 67041488,3
2 40%-70% 98615590,05 79377443,27
3 75% 277437672,1 35837578,42
4 80% 2415274,614 457924,854
5 85% 112233829,2 23166519,96
6 90%-100% 516513735,9 149359119,2
7 105%-130% 18531176,78 3337640,74
8 150% 5791208,155 4071689,098
9 250% 0 0
10 400% 0 0
11 1250% 0 0
12 Total Net Receivables 1635430852 362649403,9
898 PT Bank Mandiri (Persero) Tbk
Page 392
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Exposure Disclosure by Asset Class and Risk Weights (CR5)
Net Receivables After FKK and MRK
150% Others
Techniques
2,839,496 9,491,792
Net Receivables After FKK and MRK
100% 150% 1250%5) Others
Techniques
72,085,123 92,952,370
Net Billings (After imposition of FKK and MRK
FKK Average
Techniques)
26.41% 618,373,175
36.80% 127,069,495
12.41% 259,394,492
0.00% 2,428,244
30.06% 102,322,413
35.15% 546,204,487
10.00% 18,861,367
5.17% 5,821,298
0.00% 0
0.00% 0
0.00% 0
30.74% 1,680,474,972
ANNUAL REPORT 2023 899
Page 393
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Exposure Disclosure by Asset Class and Risk Weights (CR5)
2) Consolidated
Portfolio Category 0% 20% 50%
1 Government Receivables 476,041,085 628,120 0
Portfolio Category 20% 50%
Public Sector Entities
2 39,572,116 58,023,574
Receivables
Portfolio Category 0% 20% 30% 50%
Multilateral Development
3 Banks and International 0 0 0 0
Institutions Receivables
Portfolio Category 20% 30% 40% 50% 75%
4 Bank Receivables 55,437,406 5,218,946 25,307,507 496,174 5,016
Securities Companies and
Other Financial Services 419,227 2,295,959 0 0 4,583,641
Institutions Receivables1)
Portfolio Category 10% 15% 20% 25% 35%
Receivables in the form of
5 0 0 0 0 0
Covered Bond
900 PT Bank Mandiri (Persero) Tbk
Page 394
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Exposure Disclosure by Asset Class and Risk Weights (CR5)
(in million rupiah)
Net Receivables
100% 150% Others After FKK and MRK
Techniques
0 0 476,669,205
Net Receivables
100 150% Others After FKK and MRK
Techniques
77,254 0 97,672,944
Net Receivables
100% 150% Others After FKK and MRK
Techniques
0 0 0
Net Receivables
100% 150% Others After FKK and MRK
Techniques
242,970 0 86,708,019
0 0 7,298,827
Net Receivables
50% 100% Others After FKK and MRK
Techniques
0 0 0
ANNUAL REPORT 2023 901
Page 395
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Exposure Disclosure by Asset Class and Risk Weights (CR5)
Portfolio Category 20% 50% 65%5) 75% 80%
Corporate Receivables
51,012,952 30,403,309 2,511,213
Umum2)
Securities Companies and
6 Other Financial Services
Institutions Receivables3)
Special Financing
2,428,244
Exposure4)
Portfolio Category 100% 150% 250%
Receivables in the form of
Securities/Subordinated
7 2,970
Receivables, Equity and
Other Capital Instruments
Portfolio Category 45% 75% 85%
Micro Business, Small
8 Business, and Retail 307,216 248,149,413 3,433,696
Portfolio Receivables
902 PT Bank Mandiri (Persero) Tbk
Page 396
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Exposure Disclosure by Asset Class and Risk Weights (CR5)
Net Receivables
85% 100% 130% 150% Others After FKK and MRK
Techniques
99,186,681 360,149,624 207,658 543,471,437
0
109,511,984 18,044,398 129,984,627
Net Receivables
400%5) Others After FKK and MRK
Techniques
2,970
Net Receivables
100% Others After FKK and MRK
Techniques
454,539 0 252,344,863
ANNUAL REPORT 2023 903
Page 397
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Exposure Disclosure by Asset Class and Risk Weights (CR5)
Portfolio Category 0%5) 20% 25% 30% 35% 40% 45% 50% 60%
Loans Secured by Real
Estate
Loans Secured by
Residential Property which
the payments Are Not 139,550 104,006 4,398,088 2,821,153 1,174,053
Materially Dependent on
Property Cash Flow
without loan sharing
approach5)
using a loan
sharing approach
(guaranteed)5)
using a loan
sharing approach
(guaranteed)5)
Loans Secured by
Residential Property
which the payments Are 0 0 0 0
Materially Dependent on
Property Cash Flow
9 Loans Secured by
Commercial Property
which the payments Are 357,379 1,111,965 2,655,163
Materially Dependent on
Property Cash Flow
without loan sharing
approach5)
using a loan
sharing approach
(guaranteed)5)
using a loan
sharing approach
(guaranteed)5)
Loans Secured by
Commercial Property
which the payments Are
Materially Dependent on
Property Cash Flow
Loan by Land Acquisition,
Land Processing and
Construction5)
904 PT Bank Mandiri (Persero) Tbk
Page 398
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Exposure Disclosure by Asset Class and Risk Weights (CR5)
Net
Receivables
65%5) 70% 75% 85% 90% 100% 105% 110% 150% Others After FKK
and MRK
Techniques
0
1,761 44,737,966 0 0 0 0 53,376,577
0
0
0
0 0 0 0 0
1,869,034 0 3,347,863 1,719,160 11,060,563
0
0
0
5,869,187 2,760,011 816,968 0 9,446,167
0 1,259,671 0 1,259,671
ANNUAL REPORT 2023 905
Page 399
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Exposure Disclosure by Asset Class and Risk Weights (CR5)
Portfolio Category 50% 100%
10 Past Due Receivables 5,399,186 1,504,465
Portfolio Category 0% 20% 100%
11 Other Assets 21,085,166 77,513,437
Portfolio Category 0% 25% 35% 50%
12 Exposure in Subsidiaries - Sharia 103,170,615 9,854,950 26,060,136 54,658,255
Net Billings
Net Receivables Statement of TRA (before FKK
No Risk Weight
Financial Position imposition)
1 < 40% 618,995,806 67041488,3
2 40%-70% 128,810,537 79377443,27
3 75% 319,915,411 35838783,42
4 80% 2,415,275 457924,854
5 85% 112,456,803 23166519,96
6 90%-100% 524,314,981 149359430,2
7 105%-130% 18,531,177 3337640,74
8 150% 6,004,834 4071689,098
9 250% 0 0
10 400% 0 0
11 1250% 0 0
12 Exposure in Subsidiaries - Sharia 341,624,169 5,097,139
13 Total Net Receivables 2,073,068,991 367,748,059
906 PT Bank Mandiri (Persero) Tbk
Page 400
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Exposure Disclosure by Asset Class and Risk Weights (CR5)
Net Billings (After imposition of FKK
150% Others
and MRK Techniques)
2,847,503 9,751,154
Net Billings (After imposition of FKK
150% 1250%5) Others
and MRK Techniques)
98,598,603
Net Billings (After imposition of FKK
75% 100% Others
and MRK Techniques)
39,108,702 61,826,106 286,037 316,718,022
Net Billings (After imposition of FKK and MRK
FKK Average
Techniques)
26.41% 633,476,616
36.80% 157,253,442
12.41% 301,845,474
0.00% 2,428,244
30.06% 102,545,387
35.15% 554,005,856
10.00% 18,861,367
5.17% 6,034,924
0.00% 0
0.00% 0
0.00% 0
54.71% 213,547,407
30.74% 1,776,451,309
ANNUAL REPORT 2023 907
Page 401
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Credit Risk - Counterparty Credit Risk (CCR1) Exposure
Analysis
INDIVIDUAL
Potential future
As of 31 December 2023 Replacement cost (RC) EEPE
exposure (PFE)
1 SA-CCR (for derivatives) 1,920,760 1,431,013
Internal Model Method (for
2
derivatives and SFTs)
Simple Approach for credit risk mitigation
3
(for SFTs)
Comprehensive Approach for credit
4
risk mitigation (for SFTs)
5 VaR for SFTs
6 Total 1,920,760 1,431,013
CONSOLIDATED
Potential future
As of 31 December 2023 Replacement cost (RC) EEPE
exposure (PFE)
1 SA-CCR (for derivatives) 1,949,694 1,438,086
Internal Model Method (for
2
derivatives and SFTs)
Simple Approach for credit risk mitigation
3
(for SFTs)
Comprehensive Approach for credit
4
risk mitigation (for SFTs)
5 VaR for SFTs
6 Total 1,949,694 1,438,086 -
908 PT Bank Mandiri (Persero) Tbk
Page 402
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Credit Risk - Counterparty Credit Risk (CCR1) Exposure Analysis
(in million rupiah)
Alpha used for regulatory
Net Receivables RWA
EAD calculations
1,4 4,692,482 2,785,094
20,153,407 2,535,213
- -
24,845,888 5,320,307
(in million rupiah)
Alpha used for regulatory
Net Receivables RWA
EAD calculations
1,4 4,742,892 2,800,217
26,704,227 2,562,649
31,447,119 5,362,866
ANNUAL REPORT 2023 909
Page 403
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Credit Risk - CCR Exposure by Portfolio Category and
Risk Weight (CCR3)
Disclosure of CCR Exposure by Portfolio Category and Risk Weighting – Bank Only
as of 31 December 2023
Portfolio Category 0% 10% 20% 25% 30% 35%
Government Receivables 11,547,544 - - - - -
Public Sector Entities Receivables - - - - - -
Multilateral Development Banks and
- - - - - -
International Institutions Receivables
Bank Receivables - - 5,129,370 - 22,951 -
Micro Business, Small Business, and Retail
- - - - - -
Portfolio Receivables
Corporate Receivables - - 309 - - -
Weighted exposure of Credit Valuation
- - - - - -
Adjustments (CVA risk weighted assets)
Total 11,547,544 - 5,129,679 - 22,951 -
910 PT Bank Mandiri (Persero) Tbk
Page 404
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Credit Risk - CCR Exposure by Portfolio Category and Risk Weight (CCR3)
(in million rupiah)
Total Net
40% 45% 50% 75% 85% 100% 150% others
Receivables
- - - - - - - - 11,547,544
- - 516,673 - - - - - 516,673
- - - - - - - - -
5,945,047 - - - - - - - 11,097,368
- - - - - 2,933 - - 2,933
- - 39,864 10,809 74,990 1,553,359 2,039 - 1,681,370
- - - - - - - - -
5,945,047 - 556,538 10,809 74,990 1,556,292 2,039 - 24,845,888
ANNUAL REPORT 2023 911
Page 405
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Credit Risk - CCR Exposure by Portfolio Category and Risk Weight (CCR3)
Disclosure of CCR Exposure by Portfolio Category and Risk Weighting - Consolidated
As of 31 December 2023
Portfolio Category 0% 10% 20% 25% 30% 35%
Government Receivables 18,030,343 - - - - -
Public Sector Entities Receivables - - - - - -
Multilateral Development Banks and
- - - - - -
International Institutions Receivables
Bank Receivables - - 5,129,370 - 73,361 -
Micro Business, Small Business, and Retail
- - - - - -
Portfolio Receivables
Corporate Receivables - - 309 - - -
Weighted exposure of Credit Valuation
- - - - - -
Adjustments (CVA risk weighted assets)
Exposure in Subsidiaries - Sharia - - - - - -
Total 18,030,343 - 5,129,679 - 73,361 -
912 PT Bank Mandiri (Persero) Tbk
Page 406
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Credit Risk - CCR Exposure by Portfolio Category and Risk Weight (CCR3)
(in million rupiah)
Total Net
40% 45% 50% 75% 85% 100% 150% others
Receivables
- - - - 0 - - - 18,030,343
- - 516,673 - 0 - - - 516,673
- - - - - - - - -
6,008,519 - - - 0 - - - 11,211,250
- 4,549 - - 0 2,933 - - 7,482
- - 39,864 10,809 74,990 1,553,359 2,039 - 1,681,370
- - - - - - - - -
- - - - - - - - -
6,008,519 4,549 556,538 10,809 74,990 1,556,292 2,039 - 31,447,119
ANNUAL REPORT 2023 913
Page 407
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Credit Risk - Net Receivables of Credit Derivatives (CCR6)
As of 31 December 2023 (in million rupiah)
INDIVIDUAL Protection bought Protection sold
Notional Value - -
Single-name credit default swaps - -
Index credit default swaps - -
Total return swaps - -
Credit options - -
Other credit derivatives - -
Total Notional Value - -
Fair value - -
Positive fair value (asset) - -
Negative fair value (liability) - -
As of 31 December 2023 (in million rupiah)
CONSOLIDATED Protection bought Protection sold
Notional Value - -
Single-name credit default swaps - -
Index credit default swaps - -
Total return swaps - -
Credit options - -
Other credit derivatives - -
Total Notional Value - -
Fair value - -
Positive fair value (asset) - -
Negative fair value (liability) - -
Note: Bank Mandiri as bank only and consolidated did not have credit derivative transactions
914 PT Bank Mandiri (Persero) Tbk
Page 408
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Credit Risk - Net Receivables of Credit Derivatives (CCR6)
This page is intentionally left blank
ANNUAL REPORT 2023 915
Page 409
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
CREDIT RISK - Disclosure of securitization Exposure
in Banking Book (SEC1)
As of 31 December 2023
Bank as originator
INDIVIDUAL
Traditional Sintetis Sub-total
1 Retail (total) - among other 24,130 - 24,130
2 Housing loans 24,130 - 24,130
3 Credit cards - - -
4 Other retail exposures - - -
5 Re-securitization - - -
6 Non-retail (total) - among others - - -
7 Corporate loans - - -
8 Commercial credit - - -
9 Rent and accounts receivable - - -
10 Other non-retail - - -
11 Re-securitization - - -
Bank as originator
CONSOLIDATED
Traditional Sintetis Sub-total
1 Retail (total) - among other 24,130 - 24,130
2 Housing loans 24,130 - 24,130
3 Credit cards - - -
4 Other retail exposures - - -
5 Re-securitization - - -
6 Non-retail (total) - among others - - -
7 Corporate loans - - -
8 Commercial credit - - -
9 Rent and accounts receivable - - -
10 Other non-retail - - -
11 Re-securitization - - -
916 PT Bank Mandiri (Persero) Tbk
Page 410
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
CREDIT RISK - Disclosure of securitization Exposure in Banking Book (SEC1)
(in million rupiah)
Bank as sponsor Bank as investor
Traditional Sintetis Sub-total Traditional Sintetis Sub-total
- - - 67,848 - 67,848
- - - 67,848 - 67,848
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
(in million rupiah)
Bank as sponsor Bank as investor
Traditional Sintetis Sub-total Traditional Sintetis Sub-total
- - - 68,940 - 68,940
- - - 68,940 - 68,940
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
ANNUAL REPORT 2023 917
Page 411
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
CREDIT RISK - Disclosure of securitization Exposure in
Trading Book (SEC2)
As of 31 December 2022
Bank as originator
INDIVIDUAL
Traditional Sintetis Sub-total
1 Retail (total) - among other - - -
2 Housing loans - - -
3 Credit cards - - -
4 Other retail exposures - - -
5 Re-securitization - - -
6 Non-retail (total) - among others - - -
7 Corporate loans - - -
8 Commercial credit - - -
9 Rent and accounts receivable - - -
10 Other non-retail - - -
11 Re-securitization - - -
Bank as originator
CONSOLIDATED
Traditional Sintetis Sub-total
1 Retail (total) - among other - - -
2 Housing loans - - -
3 Credit cards - - -
4 Other retail exposures - - -
5 Re-securitization - - -
6 Non-retail (total) - among others - - -
7 Corporate loans - - -
8 Commercial credit - - -
9 Rent and accounts receivable - - -
10 Other non-retail - - -
11 Re-securitization - - -
Notes: Bank Mandiri as bank only and consolidated did not have securitization exposure in trading book
918 PT Bank Mandiri (Persero) Tbk
Page 412
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
CREDIT RISK - Disclosure of securitization Exposure in Trading Book (SEC2)
(in million rupiah)
Bank as sponsor Bank as investor
Traditional Sintetis Sub-total Traditional Sintetis Sub-total
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
(in million rupiah)
Bank as sponsor Bank as investor
Traditional Sintetis Sub-total Traditional Sintetis Sub-total
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
ANNUAL REPORT 2023 919
Page 413
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
CREDIT RISK - Disclosure of securitization exposure in the
banking book when the bank is the originator or sponsor
and its capital requirements (SEC3)
As of 31 December 2023
Exposure Value Exposure Value
(based on Risk Weighted) (based on regulatory approach)
INDIVIDUAL >100% to
>20% to >50% to 1250% IRB RBA
≤20% Risk <1250% SA/
50% Risk 100% Risk Risk (include IRB SFA 1250%
Weighted Risk SSFA
Weighted Weighted Weighted IAA)
Weighted
1 Total exposure - - - 24,130 - - - 24,130 -
Traditional
2 - - - 24,130 - - - 24,130 -
securitization
In which the
3 underlying - - - 24,130 - - - 24,130 -
securitization
4 Ritel - - - 24,130 - - - 24,130 -
5 non-ritel - - - - - - - - -
In which re-
6 - - - - - - - - -
securitization
7 Senior - - - - - - - - -
8 Non-senior - - - - - - - - -
Synthetic
9 - - - - - - - - -
securitization
In which the
10 underlying - - - - - - - - -
securitization
11 ritel - - - - - - - - -
12 non-ritel - - - - - - - - -
In which re-
13 - - - - - - - - -
securitization
14 Senior - - - - - - - - -
15 Non-senior - - - - - - - - -
920 PT Bank Mandiri (Persero) Tbk
Page 414
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
CREDIT RISK - Disclosure of securitization exposure in the banking
book when the bank is the originator or sponsor
and its capital requirements (SEC3)
(in million rupiah)
RWA
Capital charge after cap
(based on regulatory approach)
IRB RBA IRB RBA
(include IRB SFA SA/SSFA 1250% (include IRB SFA SA/SSFA 1250%
IAA) IAA)
- - 287,857 - - - 6,505 -
- - 287,857 - - - 6,505 -
- - 287,857 - - - 6,505 -
- - 287,857 - - - 6,505 -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
ANNUAL REPORT 2023 921
Page 415
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
CREDIT RISK - Disclosure of securitization exposure in the banking
book when the bank is the originator or sponsor
and its capital requirements (SEC3)
As of 31 December 2023
Exposure Value Exposure Value
(based on Risk Weighted) (based on regulatory approach)
CONSOLIDATED >100% to
≤20% >20% to >50% to 1250% IRB RBA
<1250% SA/
Risk 50% Risk 100% Risk Risk (include IRB SFA 1250%
Risk SSFA
Weighted Weighted Weighted Weighted IAA)
Weighted
1 Total exposure - - - 24,130 - - - 24,130 -
Traditional
2 - - - 24,130 - - - 24,130 -
securitization
In which the
3 underlying - - - 24,130 - - - 24,130 -
securitization
4 Ritel - - - 24,130 - - - 24,130 -
5 Non-Ritel - - - - - - - - -
In which re-
6 - - - - - - - - -
securitization
7 Senior - - - - - - - - -
8 Non-senior - - - - - - - - -
Synthetic
9 - - - - - - - - -
securitization
In which the
10 underlying - - - - - - - - -
securitization
11 Ritel - - - - - - - - -
12 Non-Ritel - - - - - - - - -
In which re-
13 - - - - - - - - -
securitization
14 Senior - - - - - - - - -
15 Non-senior - - - - - - - - -
922 PT Bank Mandiri (Persero) Tbk
Page 416
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
CREDIT RISK - Disclosure of securitization exposure in the banking
book when the bank is the originator or sponsor
and its capital requirements (SEC3)
(in million rupiah)
RWA
Capital charge after cap
(based on regulatory approach)
IRB RBA IRB RBA
(include IRB SFA SA/SSFA 1250% (include IRB SFA SA/SSFA 1250%
IAA) IAA)
- - 287,857 - - - 6,505 -
- - 287,857 - - - 6,505 -
- - 287,857 - - - 6,505 -
- - 287,857 - - - 6,505 -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
ANNUAL REPORT 2023 923
Page 417
MAIN Management PROFIL
Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report PERUSAHAAN
Profile AND ANALYSIS
CREDIT RISK - Disclosure of Securitization Exposure on
banking book and its capital requirements – Bank as
investor (SEC4)
As of 31 December 2022
Exposure Value Exposure Value
(based on Risk Weighted) (based on regulatory approach)
INDIVIDUAL >100% to
>20% to >50% to 1250% IRB RBA
≤20% Risk <1250%
50% Risk 100% Risk Risk (include IRB SFA SA/SSFA 1250% IRB RBA
Weighted Risk
Weighted Weighted Weighted IAA)
Weighted
1 Total exposure 67,848 - - - - - 67,848 - - -
Traditional
2
securitization
67,848 - - - - - 67,848 - - -
In which the
3 underlying 67,848 - - - - - 67,848 - - -
securitization
4 Ritel 67,848 - - - - - 67,848 - - -
5 Non-Ritel - - - - - - - - - -
In which re-
6
securitization
- - - - - - - - - -
7 Senior - - - - - - - - - -
8 Non-senior - - - - - - - - - -
Synthetic
9
securitization
- - - - - - - - - -
In which the
10 underlying - - - - - - - - - -
securitization
11 Ritel - - - - - - - - - -
12 Non-Ritel - - - - - - - - - -
In which re-
13
securitization
- - - - - - - - - -
14 Senior - - - - - - - - - -
15 Non-senior - - - - - - - - - -
924 PT Bank Mandiri (Persero) Tbk
Page 418
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
CREDIT RISK - Disclosure of Securitization Exposure on banking book and
its capital requirements – Bank as investor (SEC4)
(in million rupiah)
Capital charge after cap
IRB SFA SA/SSFA 1250% IRB RBA IRB SFA SA/SSFA 1250%
12,114 - - - - - -
12,114 - - - - - -
12,114 - - - - - -
12,114 - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
ANNUAL REPORT 2023 925
Page 419
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
CREDIT RISK - Disclosure of Securitization Exposure on banking book and
its capital requirements – Bank as investor (SEC4)
As of 31 December 2023
Exposure Value (based on regulatory
Exposure Value (based on Risk Weighted)
approach)
CONSOLIDATED >100% to
>20% to >50% to 1250% IRB RBA IRB RBA
≤20% Risk <1250%
50% Risk 100% Risk Risk (include IRB SFA SA/SSFA 1250% (include
Weighted Risk
Weighted Weighted Weighted IAA) IAA)
Weighted
1 Total exposure 68,940 - - - - - 68,940 - - -
Traditional
2
securitization
68,940 - - - - - 68,940 - - -
In which the
3 underlying 68,940 - - - - - 68,940 - - -
securitization
4 Ritel 68,940 - - - - - 68,940 - - -
5 non-ritel - - - - - - - - - -
In which re-
6
securitization
- - - - - - - - - -
7 Senior - - - - - - - - - -
8 Non-senior - - - - - - - - - -
Synthetic
9
securitization
- - - - - - - - - -
In which the
10 underlying - - - - - - - - - -
securitization
11 ritel - - - - - - - - - -
12 non-ritel - - - - - - - - - -
In which re-
13
securitization
- - - - - - - - - -
14 Senior - - - - - - - - - -
15 Non-senior - - - - - - - - - -
926 PT Bank Mandiri (Persero) Tbk
Page 420
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
CREDIT RISK - Disclosure of Securitization Exposure on banking book and
its capital requirements – Bank as investor (SEC4)
(in million rupiah)
RWA (based on regulatory approach) Capital charge after cap
IRB RBA
IRB SFA SA/SSFA 1250% IRB SFA SA/SSFA 1250%
(include IAA)
12,331 - - - - - -
12,331 - - - - - -
12,331 - - - - - -
12,331 - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
ANNUAL REPORT 2023 927
Page 421
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
CALCULATION REPORT
LIQUIDITY COVERAGE RATIO QUARTER
Bank Name : PT. Bank Mandiri (Persero), Tbk
Report Position : Quarter IV 2023
INDIVIDUAL
Reporting Date Position
The outstanding value of HQLA value after haircut or
No Component
obligations and commitments/ outstanding liabilities and
contractual invoice value The commitments multiplied by
outstanding value of obligations the run-off rate or Contractual
and commitments/ contractual invoice value times the inflow
invoice value rate
1 The number of data points used in the calculation of the LCR 62 days
HIGH QUALITY LIQUID ASSET (HQLA)
2 Total High Quality Liquid Asset (HQLA) 344,537,560
ARUS KAS KELUAR (CASH OUTFLOWS)
Deposits from individual customers and funding originating from
476,718,890 34,431,405
Micro and Small Business customers consisted of:
3
a. Deposits/Stable Funding 264,809,685 13,240,484
b. Deposits/Less Stable Funding 211,909,205 21,190,920
Funding originating from corporate customers consisted of : 598,458,104 180,665,626
a. Operational savings 474,295,379 112,206,372
4
b. Non-Operational deposits and/or other liabilities of a non-
124,162,724 68,459,254
Operational nature
c. Securities in the form of debt securities issued by banks
- -
(unsecured debt)
5. Funding secured by collateral (secured funding) -
Other cash outflows (additional requirement), consisted of: 328,582,549 99,959,521
a. Cash outflows from derivative transactions 89,799,722 89,799,722
b. Cash outflows for increased liquidity requirements - -
c. Cash outflows on loss of funding - -
6. d. Cash outflows on withdrawal of committed credit facilities
26,937,370 3,932,443
and liquidity facilities
e. Cash outflows for other contractual obligations related to
- -
distribution of funds
f. Cash outflows for other contingent financing obligations 211,845,457 6,227,356
g. Other contractual cash outflows - -
928 PT Bank Mandiri (Persero) Tbk.
Page 422
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
(in IDR million)
INDIVIDUAL CONSOLIDATED
Previous Reporting Date Position Reporting Date Position Previous Reporting Date Position
HQLA value The outstanding HQLA value HQLA value
after haircut value of obligations after haircut after haircut
or outstanding and commitments/ or outstanding or outstanding
The outstanding The outstanding
liabilities and contractual liabilities and liabilities and
value of obligations value of obligations
commitments invoice value The commitments commitments
and commitments/ and commitments/
multiplied by outstanding value multiplied by the multiplied by
contractual invoice contractual invoice
the runoff rate or of obligations and run-off rate or the runoff rate or
value value
Contractual invoice commitments/ Contractual invoice Contractual invoice
value times the contractual invoice value times the value times the
inflow rate value inflow rate inflow rate
52 days 52 days
360,968,981 451,225,953
476,076,270 34,500,283 628,095,674 47,932,423
262,146,873 13,107,344 297,542,877 14,877,144
213,929,397 21,392,940 330,552,796 33,055,280
570,372,293 184,896,839 702,248,229 233,937,892
366,530,563 85,975,577 431,397,192 101,546,368
203,841,730 98,921,262 267,354,222 128,894,709
- - 3,496,815 3,496,815
- 449,237
312,235,023 88,229,756 323,666,882 95,862,779
78,582,966 78,582,966 78,582,966 78,582,966
- - - -
- - - -
26,972,523 3,725,056 28,133,242 3,840,916
- - - 96,682
206,679,535 5,921,734 209,666,559 6,058,101
- - 7,284,115 7,284,115
ANNUAL REPORT 2023 929
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MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
INDIVIDUAL
Reporting Date Position
The outstanding value of HQLA value after haircut or
No Component
obligations and commitments/ outstanding liabilities and
contractual invoice value The commitments multiplied by
outstanding value of obligations the run-off rate or Contractual
and commitments/ contractual invoice value times the inflow
invoice value rate
7. CASH OUTFLOWS 315,056,551
CASH INFLOWS
8. Secured lending collateral 1,586,390 -
Claims originating from counterparties were current (inflows from
9. fully performing exposures) from counterparties were current 53,547,128 29,709,564
(inflows from fully performing exposures)
10. Other cash inflows 89,853,741 89,853,741
11. TOTAL CASH INFLOWS 144,987,259 119,563,305
TOTAL ADJUSTED VALUE 1
12. TOTAL HQLA 344,537,560
13. TOTAL NET CASH OUTFLOWS 195,493,246
14. LCR (%) 176,24%
Remarks : 1) Adjusted value is calculated by the imposition of haircut, run-off rate, and inflow rate as well as the maximum limit of HQLA components, such as the maximum limit of HQLA Level 2B and HQLA
Level 2 and the maximum limit of cash inflows that can be calculated in the LCR.
The calculation of the Liquidity Coverage Ratio above is made based on POJK No. 42/POJK.03/2015 concerning Obligations to Fulfill the Liquidity Coverage Ratio for Commercial Banks and POJK No. 32/
POJK.03/2016 concerning Amendments to the Financial Services Authority Regulation No. 6/POJK.03/2015 concerning Transparency and Publication of Bank Statements and presented in accordance with
SEOJK No. 09/SEOJK.03/2020 concerning Transparency and Publication of Conventional Commercial Bank Reports.
930 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
(in IDR million)
INDIVIDUAL CONSOLIDATED
Previous Reporting Date Position Reporting Date Position Previous Reporting Date Position
HQLA value The outstanding HQLA value HQLA value
after haircut value of obligations after haircut after haircut
or outstanding and commitments/ or outstanding or outstanding
The outstanding The outstanding
liabilities and contractual liabilities and liabilities and
value of obligations value of obligations
commitments invoice value The commitments commitments
and commitments/ and commitments/
multiplied by outstanding value multiplied by the multiplied by
contractual invoice contractual invoice
the runoff rate or of obligations and run-off rate or the runoff rate or
value value
Contractual invoice commitments/ Contractual invoice Contractual invoice
value times the contractual invoice value times the value times the
inflow rate value inflow rate inflow rate
307,626,878 378,182,331
3,057,644 - 3,239,631 90,994
54,386,206 30,044,505 65,696,538 36,831,575
78,672,896 78,672,896 78,796,889 78,734,892
136,116,746 108,717,401 147,733,058 115,657,461
TOTAL ADJUSTED TOTAL ADJUSTED TOTAL ADJUSTED
VALUE 1 VALUE 1 VALUE 1
360,968,981 451,225,953
198,909,477 262,524,870
181,47% 171,88%
ANNUAL REPORT 2023 931
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MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
NSFR REPORT
LIQUIDITY COVERAGE RATIO QUARTER
Bank Name : PT. Bank Mandiri (Persero), Tbk (Individual)
Report Position : December / 2023
Previous Reporting Date Position (September/2023)
Carrying Value Based on Remaining Period (In Million IDR)
No. ASF Component
Weighted
Without a period 6 months - < 1 Total Value
< 6 months ≥ 1 Year
of time¹ Year
1 Capital : 219,947,727 - - 11,502,498 231,450,225
Capital according to Minimum Capital
2 219,947,727 - - 11,502,498 231,450,225
Adequacy Requirement FSA Regulation
3 Other capital instruments - - - - -
Deposits originating from individual
4 customers and funding from micro and 405,437,249 124,657,291 2,093,817 476,946 493,142,789
small business customers:
5 Stable deposits and funding 269,634,088 4,216,662 75,694 5,953 260,236,074
6 Less stable Deposits and funding 135,803,161 120,440,630 2,018,123 470,992 232,906,714
Funding originating from corporate
7 507,429,410 148,777,926 26,096,631 68,057,889 364,361,724
customers:
8 Operational savings 465,350,125 - - - 232,675,063
Other funding comes from corporate
9 42,079,284 148,777,926 26,096,631 68,057,889 131,686,661
customers
Liabilities that have interdependent asset
10 - 12,311,424 229,922 194,947 -
pairs
11 Liabilities and other equity: 39,779,114 - - - 375
12 NSFR derivative liability
Equity and other liabilities that were
not included in the above categories
13 39,779,114 - - - 375
Minimum Capital Adequacy
Requirement
14 Total ASF 1,088,955,112
15 Total HQLA in the framework of 40,304,440
calculating the NSFR
16 Deposits with other financial institutions 27,638,639 - - - 13,819,319
for Operational purposes
17 Loans classified as Current and Special - 156,798,428 119,738,424 753,054,186 764,889,293
Mention (performing) and marketable
securities
to financial institutions guaranteed by
18 - 5,012,966 - - 501,297
HQLA Level 1
932 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
(in IDR million)
Reporting Date Position (December/2023)
No. Ref. from
Carrying Value Based on Remaining Period (In Million IDR)
working
Weighted Total Value paper NSFR
Without a period of
< 6 months months - < 1 Year ≥ 1 Year
time¹
236,564,684 - - 12,058,834 248,623,518
1.1
236,564,684 - - 12,058,834 248,623,518
1.2
- - - - - 1,3
2
403,209,034 125,632,961 1,533,663 479,671 491,776,979
3
2.1
274,833,186 4,290,319 60,792 4,862 265,229,944
3.1
2.2
128,375,848 121,342,643 1,472,871 474,809 226,547,035
3.2
590,968,200 176,416,261 28,434,342 67,876,834 412,809,457 4
541,326,366 - - - 270,663,183 4,1
49,641,834 176,416,261 28,434,342 67,876,834 142,146,274 4,2
- 14,159,001 204,009 99,931 - 5
39,963,311 - - - 597 6
6,1
39,963,311 - - - 597 6.2s.d.6.5
1,153.210,551 7
43,514,173 1
34,483,261 - - - 17,241,630 2
- 208,118,414 122,146,551 793,263,472 816,869,143 3
- 16,205,580 - - 1,620,558 3.1.1
ANNUAL REPORT 2023 933
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MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Previous Reporting Date Position (September/2023)
Carrying Value Based on Remaining Period (In Million IDR)
No. ASF Component
Weighted
Without a period 6 months - < 1 Total Value
< 6 months ≥ 1 Year
of time¹ Year
to financial institutions that are not
19 guaranteed with Level 1 HQLA and loans - 18,825,187 6,962,118 64,800,492 71,105,329
to financial institutions without collateral
to non-financial corporations, retail
customers and micro and small business
customers, the central government,
20 governments of other countries, Bank - 112,530,384 90,721,968 548,350,692 567,724,264
Indonesia, central banks of other
countries and public sector entities,
which include:
meet the qualifications to receive a risk
21 weight of 35% or less, according to the - 19,568,549 21,417,074 72,950,939 67,910,922
FSA Circular Letter RWA for Credit Risk
Residential mortgage-backed loans
22 that are not being guaranteed, which - 35,829 112,384 46,916,589 39,953,207
include:
meet the qualifications to get a risk
23 weight of 35% or less, according to the - 924 3,823 55,377 38,368
FSA Circular Letter RWA for Credit Risk
Securities categorized as Current and
Substandard (performing) that are not
being pledged as collateral, have not
24 - 824,588 521,058 19,980,098 17,655,906
defaulted on, and are not included as
HQLA, including shares traded on the
exchange
25 Assets that have liabilities that are - 12,311,424 229,922 194,947 -
dependent on each other
26 Other assets: - 3,304,659 203,999 105,070,122 108,578,780
Physical commodities that are traded,
27 - -
including gold
Cash, securities and other assets
recorded as initial margin for derivative
28 contracts and cash or other assets - -
submitted as default funds to the central
counterparty (CCP)
29 NSFR derivative assets 2,775,641 2,775,641
NSFR of derivative payable before
30 - -
deduction with variation margin
All other assets that are not included in
31 - 529,018 203,999 105,070,122 105,803,139
the above categories
32 Administrative Account 359,549,519 6,646,738
33 Total RSF 934,238,570
34 Net Stable Funding Ratio (%) 116.56%
934 PT Bank Mandiri (Persero) Tbk.
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CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
(in IDR million)
Reporting Date Position (December/2023)
No. Ref. from
Carrying Value Based on Remaining Period (In Million IDR)
working
Weighted Total Value paper NSFR
Without a period of
< 6 months months - < 1 Year ≥ 1 Year
time¹
3.1.2
- 26,488,860 7,529,293 65,591,979 73,329,955
3.1.3
3.1.4.2
- 139,185,778 87,665,945 575,913,313 602,952,177 3.1.5
3.1.6
- 24,676,366 26,783,022 83,050,605 79,712,588 3.1.4.1
- 42,710 120,946 48,668,006 41,449,633 3.1.7.2
- 576 3,423 63,170 43,060 3.1.7.1
- 1,518,545 43,922 19,976,398 17,761,172 3,2
- 14,159,001 204,009 99,931 - 4
- 2,489,131 206,005 101,859,864 104,555,001 5
- - 5,1
- - 5,2
1,968,893 1,968,893 5,3
- - 5,4
- 520,238 206,005 101,859,864 102,586,107 5.5s.d.5.12
363,284,366 6,941,575 12
989,121,522 13
116.52% 14
ANNUAL REPORT 2023 935
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MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
NSFR REPORT
Nama Bank : PT. Bank Mandiri (Persero), Tbk (Consolidated)
Report Position : December / 2023
Previous Reporting Date Position (September/2023)
ASF Component Carrying Value Based on Remaining Period (In Million IDR)
Without a period 6 months - < 1
< 6 months ≥ 1 Year
of time¹ Year
1 Capital : 261,660,083 - - 13,925,761
Capital according to Minimum Capital Adequacy
2 261,660,083 - - 13,925,761
Requirement FSA Regulation
3 Instrumen modal Other capital instruments - - - -
Deposits originating from individual customers and
4 514,724,048 168,060,696 8,054,658 483,293
funding from micro and small business customers:
5 Stable deposits and funding 287,735,829 8,017,178 581,534 7,137
6 Less stable Deposits and funding 226,988,219 160,043,518 7,473,123 476,156
7 Funding originating from corporate customers: 564,865,631 243,218,633 38,314,377 91,044,120
8 Operational savings 519,390,440 - - -
9 Other funding comes from corporate customers 45,475,190 243,218,633 38,314,377 91,044,120
10 Liabilities that have interdependent asset pairs - 12,311,424 229,922 194,947
Liabilitas dan ekuitas lainnya :
11 40,856,974 15,034,333 - 5,719,157
Liabilities and other equity:
12 NSFR derivative liability
Equity and other liabilities that were not included in
13 the above categories Minimum Capital Adequacy 40,856,974 15,034,333 - 5,719,157
Requirement
14 Total ASF
936 PT Bank Mandiri (Persero) Tbk.
Page 430
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Reporting Date Position (December/2022)
Carrying Value Based on Remaining Period (In Million IDR) No. Ref. from working
Weighted paper NSFR
Weighted Total Value
Total Value Without a period ≥ 6 months - < 1
< 6 months ≥ 1 Year
of time¹ Year
275,585,844 280,316,351 - - 14,561,660 294,878,011
1.1
275,585,844 280,316,351 - - 14,561,660 294,878,011
1.2
- - - - - - 1.3
2
637,055,482 521,723,670 169,630,203 7,581,098 486,519 644,697,662
3
2.1
281,524,951 294,590,791 8,462,286 340,319 5,238 288,228,965
3.1
2.2
355,530,530 227,132,878 161,167,916 7,240,778 481,282 356,468,698
3.2
461,008,909 661,603,278 280,356,139 40,556,464 95,182,210 521,408,880 4
259,695,220 602,877,245 - - - 301,438,623 4.1
201,313,689 58,726,033 280,356,139 40,556,464 95,182,210 219,970,257 4.2
- - 14,159,001 204,009 99,931 - 5
5,719,532 41,286,140 15,454,949 - 5,549,557 5,550,154 6
6.1
5,719,532 41,286,140 15,454,949 - 5,549,557 5,550,154 6.2 s.d. 6.5
1,379,369,767 1,466,534,707 7
ANNUAL REPORT 2023 937
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MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Previous Reporting Date Position (September/2023)
Carrying Value Based on Remaining Period (In Million IDR) (
ASF Component
Without a period ≥ 6 months - <
< 6 months ≥ 1 Year
of time¹ 1 Year
15 Total HQLA in the framework of calculating the NSFR
Deposits with other financial institutions for Operational
16 33,846,237 1,707,057 - -
purposes
Loans classified as Current and Special Mention
17 1 194,703,434 137,580,650 998,960,875
(performing) and marketable securities
18 to financial institutions guaranteed by HQLA Level 1 - 5,012,966 - -
to financial institutions that are not guaranteed with
19 Level 1 HQLA and loans to financial institutions without - 21,594,641 8,509,704 66,645,020
collateral
to non-financial corporations, retail customers and micro
and small business customers, the central government,
20 governments of other countries, Bank Indonesia, central 1 141,652,525 104,120,459 740,216,264
banks of other countries and public sector entities, which
include:
meet the qualifications to receive a risk weight of 35% or
21 less, according to the FSA Circular Letter RWA for Credit - 23,689,412 24,205,653 85,281,254
Risk
Residential mortgage-backed loans that are not being
22 - 35,829 112,384 46,925,723
guaranteed, which include:
meet the qualifications to get a risk weight of 35% or less,
23 - 31,992 111,394 38,209,399
according to the FSA Circular Letter RWA for Credit Risk
Securities categorized as Current and Substandard
(performing) that are not being pledged as collateral,
24 - 2,686,070 521,058 21,683,215
have not defaulted on, and are not included as HQLA,
including shares traded on the exchange
Assets that have liabilities that are dependent on each
25 - 12,311,424 229,922 194,947
other
26 Other assets: 12,519,151 4,106,097 305,042 109,456,364
27 Physical commodities that are traded, including gold -
Cash, securities and other assets recorded as initial
margin for derivative contracts and cash or other assets
28 -
submitted as default funds to the central counterparty
(CCP)
29 NSFR derivative assets 2,809,125
NSFR of derivative payable before deduction with
30 -
variation margin
All other assets that are not included in the above
31 12,519,151 1,296,972 305,042 109,456,364
categories
32 Administrative Account 363,490,748
33 Total RSF
34 Net Stable Funding Ratio (%)
938 PT Bank Mandiri (Persero) Tbk.
Page 432
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Reporting Date Position (December/2023)
Carrying Value Based on Remaining Period (In Million IDR) No. Ref. from working
Weighted paper NSFR
Weighted Total Value
Total Value Without a period ≥ 6 months - < 1
< 6 months ≥ 1 Year
of time¹ Year
44,147,956 48,187,068 1
17,776,647 37,691,264 1,490,625 - - 19,590,944 2
989,703,025 - 252,704,460 139,045,361 1,050,962,880 1,053,614,010 3
501,297 - 16,205,580 - - 1,620,558 3.1.1
74,139,068 - 29,606,024 9,072,235 67,342,768 76,319,789 "3.1.2
3.1.4.2
749,102,653 - 174,545,327 98,600,401 776,050,259 3.1.3" 3.1.5
3.1.6
81,056,938 - 28,536,182 31,090,743 95,927,939 792,974,184 "3.1.4.2
39,960,971 - 42,710 120,946 48,700,429 3.1.5 3.1.7.2
24,907,802 - 31,211 117,114 41,230,901 3.1.6" 3.1.7.1
20,034,296 - 3,737,426 43,922 21,710,585 94,003,367 3.1.4.1
- - 14,159,001 204,009 99,931 41,477,192 3.1.7.2
124,180,314 5,077,335 3,285,771 288,149 105,035,385 26,874,248 3.1.7.1
- - 20,344,671 3.2
- - - 4
2,809,125 1,997,827 113,680,682 5
- - - 5.1
121,371,189 5,077,335 1,287,944 288,149 105,035,385 - 5.2
6,785,248 366,830,616 1,997,827 5.3
1,182,593,190 - 5.4
116.64% 111,682,855 5.5 s.d. 5.12
7,062,055 12
1,242,134,759 13
118.07% 14
ANNUAL REPORT 2023 939
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MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Table 7.1 Disclosure of Market Risk using a Standard
Method
(in IDR million)
December 31, 2023 December 31, 2022
No. Types of Risk Bank Consolidation Bank Consolidation
Expense Expense Expense Expense
RWA RWA RWA RWA
Modal Modal Modal Modal
(1) (2) (3) (4) (5) (6) (3) (4) (5) (6)
1 Interest Rate Risks 425,841 5,323,018 213,507 2,668,838 232,621 2,907,764
a. Specific Risks 868 10,844 389 4,858 11,735 146,685
b. General Risks 424,974 5,312,174 213,118 2,663,980 220,886 2,761,079
2 Exchange Rat Risks 264,267 3,303,335 252,828 3,160,355 265,464 3,318,294
3 Equity Risks *) - - - - 485 6,059
4 Commodity Risks *) - - - - - -
5 Option Risks 33 413 29 366 29 366
6 CVA 108,276 1,353,449 - - - -
Total 798,417 9,980,215 466,365 5,829,558 498,599 6,232,483
*) This risk is only calculated if there are Subsidiaries that have equity and/or commodity exposure
940 PT Bank Mandiri (Persero) Tbk.
Page 434
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Table 7.2 Disclosure of Market Risk by Using Internal
Models (Value at Risk/VaR) – Bank Separately
(in IDR million)
December 31, 2023 December 31, 2022
No Types of Risk
VaR VaR VaR VaR End VaR VaR VaR VaR End
Aveage Maximum Minimum Periode Aveage Maximum Minimum Periode
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
1 Interest Rate Risk 24,583 47,974 12,661 18,991 30,661 59,043 11,150 37,069
Foreign Exchange
2 32,655 85,253 3,356 25,636 15,341 51,469 1,981 20,428
Risk
3 Option Risk 7,089 26,108 1,115 2,193 3,064 12,607 70 1,108
Total 37,289 86,076 15,257 33,058 35,402 73,388 14,180 42,614
ANNUAL REPORT 2023 941
Page 435
MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Tabel 7.3a
Disclosure of Exposure to Interest Rate Risk in Banking
Book (IRRBB)
Bank Name : PT Bank Mandiri (Persero), Tbk. (Individual)
Position : December 2023
Currency : Rupiah and Valas
In IDR million ΔEVE ΔNII
Period December 2023 December 2022 December 2023 December 2022
Parallel up (2,202,450) (8,817,299) 121,234 (2,844,960)
Parallel down 6,127,559 15,982,186 (3,091,515) (2,508,387)
Steepener (6,912,287) (8,180,958)
Flattener 7,086,259 7,022,267
Short rate up 3,367,107 2,419,648
Short rate down (4,517,455) (3,116,714)
Negative Maximum Value (absolute) 6,912,287 8,817,299 3,091,515 2,844,960
Tier 1 capital (for ΔEVE) or Projected Income (for ΔNII) 209,724,274 181,072,852 67,392,637 58,798,950
Maximum Value divided by Tier 1 Capital (for ΔEVE) 3.30% 4.87% 4.59% 4.84%
or Projected Income (for ΔNII)
942 PT Bank Mandiri (Persero) Tbk.
Page 436
CORPORATE
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Tabel 7.4
INTEREST RATE RISK IN THE BANKING BOOK
Bank Name : PT Bank Mandiri (Persero), Tbk. (Individual)
Position : December 2023
Currency : Rupiah and Valas
Qualitative Analysis of IRRBB
1 Explanation about how the Bank defines IRRBB for risk measurement and control
The Interest Rate Risk in The Banking Book is a risk due to movements of interest rates in the market that run counter to the position of the
Banking Book, which potentially impacts the capital and rentability (earnings) of the Bank in the current period or the future.
The Bank uses 2 (two) methods in calculating the IRRBB, namely calculation based on changes in the economic value of equity, or ΔEVE, and
calculation based on changes in net interest income, or ΔNII. The simulation of ΔEVE and ΔNII is performed according to interest rate shock in
OJK Circular No. 12/SEOJK.03/2018 dated 21 August 2018.
The Bank controls and mitigates interest rate risk using a recomposition of assets and liabilities or a hedging strategy.
2 Explanation about IRRBB strategic management and mitigation
The Bank adopts IRRBB control strategies that are in line with the Banks overall business strategies by considering the risk appetite and risk
tolerance approved by the Board of Directors.
Meanwhile, in response to changes in the economic value of equity (ΔEVE), the IRRBB mitigation strategies are formulated based on the
duration of the positions (average repricing maturity) of assets and liabilities. As of December 31, 2023, Bank Mandiris individual ΔEVE was
3.31%, far below the level set by the Regulator of 15%. The increase of ΔEVE compared to previous period was driven by the Banks internal
strategy in managing assets & liabilities, specifically in optimizing liquidity.
3 Periodic calculation of the Banks IRRBB and the explanation about specific actions taken by the Bank to measure sensitivity to IRRBB.
To ensure IRRBB is monitored properly, the Bank calculates IRRBB every end-of-month of the reporting period and reports and publishes the
result for every quarter position per the prevailing provisions. The measurement of sensitivity to IRRBB is in accordance with OJK Circular No. 12/
SEOJK.03/2018 dated August 21, 2018:
IRRBB calculation considers the whole Banking Book position by excluding equity and grouping it according to currency positions material to
the Bank
ΔEVE does not consider a commercial margin in the cash flow and discount on the cash flow.
4 Explanation about shock scenario for interest rates and stress scenario used by the Bank to estimate changes in economic value and earnings.
IRRBB exposures calculation is based on 6 (six) shock scenarios for interest rates:
Estimation of Changes
Scenario Explanation
Economic value Earnings
Parallel Up Interest rate shock that is parallel up √ √
Parallel Down Interest rate shock that is parallel down √ √
Steep interest rate shock in which short-term interest rates go
Steepener √
down and longterm interest rates go up
Flat interest rate shock in which short-term interest rates go up
Flattener √
and long-term
Short Up interest rates go down √
Short Down Interest rate shock in which short-term interest rates go up √
ANNUAL REPORT 2023 943
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MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Tabel 7.4
INTEREST RATE RISK IN THE BANKING BOOK
IRRBB exposures calculation is based on 6 (six) shock scenarios for interest rates:
Estimation of Changes
Scenario Explanation
Economic value Earnings
Interest rate shock in which short-term interest rates go down
5
Modelling assumption used significantly in the Internal Measurement System (IMS) – if any.
The Bank has no modelling assumption that is used significantly in the Internal Measurement System (IMS) because the Banks assumption is
different from the modelling assumption used in the IRRBB calculation with a standardised method
6 Explanation about how the Bank hedges the IRRBB (if any), along with the relevant accounting treatment.
The Bank makes hedging transactions on the interest rate risk position by considering risk appetite, business strategies, and projected future
movements of market factors. The Bank does not apply the hedge accounting method in the hedging transaction accounting. The profit/loss
arising from the hedging transaction is recorded in the Banks profit/loss statement.
7 Comprehensive explanation about the primary assumptions of modelling and the parameters used to calculate ΔEVE and ΔNII.
The following are the primary assumptions of modelling used to calculate ΔEVE and ΔNII:
1. ΔEVE calculation does not consider a commercial margin in the cash flow and discount on cash flow while ΔNII calculation considers a
commercial margin in the cash flow.
2. The material impact of instruments having behavioral options, such as consumer credit, retail deposit, and NMD on ΔEVE and ΔNII has
been factored in using the early prepayment model (for consumer credit), early redemption method (for termed deposit), and behavior
analysis method for NMD. These models will affect the repricing time of the instruments inside the repricing gap.
Quantitative Analysis
1 Average repricing maturity applied to NMD.
√√ Average Repricing Maturity for IDR Checking Account is 2.01 years (Retail) and 1.08 years (Wholesale
√√ Average Repricing Maturity for USD Checking Account is 1.90 years (Retail) and 1.04 years (Wholesale)
√√ Average Repricing Maturity for IDR Savings Account is 2.36 years (Retail) and 10,94 years (Wholesale)
√√ Average Repricing Maturity for USD Savings Account is 2.36 years (Retail) and 0.78 years (Wholesale)
2 The longest Repricing maturity applied to NMD.
√√ The longest repricing maturity for NMD is 6 years.
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GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
Tabel 7.3b
LAPORAN PERHITUNGAN IRRBB
Disclosure of Exposure to Interest Rate Risk in Banking
Book (IRRBB)
Bank Name : PT Bank Mandiri (Persero), Tbk. (Consolidated)
Position : December 2023
Currency : Rupiah and Valas
In IDR million ΔEVE ΔNII
Period December 2023 December 2022 December 2023 December 2022
Parallel up (9,441,540) (15,142,563) (217,679) (3,784,079)
Parallel down 14,395,450 22,835,061 (3,335,916) (2,609,711)
Steepener (8,288,576) (8,778,230)
Flattener (6,725,141) 6,058,388
Short rate up 340,892 (500,632)
Short rate down (1,635,207) (316,160)
Negative Maximum Value (absolute) 9,441,540 15,142,563 3,335,916 3,784,079
Tier 1 capital (for ΔEVE) or Projected Income (for
258,956,049 223,271,29 95,178,000 81,292,600
ΔNII)
Maximum Value divided by Tier 1 Capital (for ΔEVE) 3.65% 6.78% 3.50% 4.65%
or Projected Income (for ΔNII)
ANNUAL REPORT 2023 945
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MAIN Management Company MANAGEMENT DISCUSSION
HIGHLIGHTS Report Profile AND ANALYSIS
Tabel 7.4
INTEREST RATE RISK IN THE BANKING BOOK
Bank Name : PT Bank Mandiri (Persero), Tbk. (Consolidated)
Position : December 2023
Currency : Rupiah and Valas
Qualitative Analysis of IRRBB
1 Explanation about how the Bank defines IRRBB for risk measurement and control
The Interest Rate Risk in The Banking Book is a risk due to movements of interest rates in the market that run counter to the position of the
Banking Book, which potentially impacts the capital and rentability (earnings) of the Bank in the current period or the future.
The Bank uses 2 (two) methods in calculating the IRRBB, namely calculation based on changes in the economic value of equity, or ΔEVE, and
calculation based on changes in net interest income, or ΔNII. The simulation of ΔEVE and ΔNII is performed according to interest rate shock in
OJK Circular No. 12/SEOJK.03/2018 dated 21 August 2018.
The Bank controls and mitigates interest rate risk using a recomposition of assets and liabilities or a hedging strategy.
2 Explanation about IRRBB strategic management and mitigation
The Bank adopts IRRBB control strategies that are in line with the Banks overall business strategies by considering the risk appetite and risk
tolerance approved by the Board of Directors.
Meanwhile, in response to changes in the economic value of equity (ΔEVE), the IRRBB mitigation strategies are formulated based on the
duration of the positions (average repricing maturity) of assets and liabilities. As of December 31, 2023, Bank Mandiris individual ΔEVE was
3.31%, far below the level set by the Regulator of 15%.
3 Periodic calculation of the Banks IRRBB and the explanation about specific actions taken by the Bank to measure sensitivity to IRRBB.
To ensure IRRBB is monitored properly, the Bank calculates IRRBB every end-of-month of the reporting period and reports and publishes the
result for every quarter position per the prevailing provisions. The measurement of sensitivity to IRRBB is in accordance with OJK Circular No. 12/
SEOJK.03/2018 dated August 21, 2018:
1. IRRBB calculation considers the whole Banking Book position by excluding equity and grouping it according to currency positions material
to the Bank
2. ΔEVE does not consider a commercial margin in the cash flow and discount on the cash flow.
Explanation about shock scenario for interest rates and stress scenario used by the Bank to estimate changes in economic value and
4
earnings.
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GOVERNANCE
GOVERNANCE & PRACTICES RESPONSIBILITY Statements 2023
IRRBB exposures calculation is based on 6 (six) shock scenarios for interest rates:
Estimation of Changes
Scenario Explanation
Economic value Earnings
Parallel Up Interest rate shock that is parallel up √ √
Parallel Down Interest rate shock that is parallel down √ √
Steep interest rate shock in which short-term interest rates go down and
Steepener √
longterm interest rates go up
Flat interest rate shock in which short-term interest rates go up and long-
Flattener term √
interest rates go down
Short Up Interest rate shock in which short-term interest rates go up √
Short Down Interest rate shock in which short-term interest rates go down √
5 Modelling assumption used significantly in the Internal Measurement System (IMS) – if any.
The Bank has no modelling assumption that is used significantly in the Internal Measurement System (IMS) because the Banks assumption is
different from the modelling assumption used in the IRRBB calculation with a standardised method
6 Explanation about how the Bank hedges the IRRBB (if any), along with the relevant accounting treatment.
The Bank makes hedging transactions on the interest rate risk position by considering risk appetite, business strategies, and projected future
movements of market factors. The Bank does not apply the hedge accounting method in the hedging transaction accounting. The profit/
loss arising from the hedging transaction is recorded in the Banks profit/loss statement.
7 Comprehensive explanation about the primary assumptions of modelling and the parameters used to calculate ΔEVE and ΔNII.
The following are the primary assumptions of modelling used to calculate ΔEVE and ΔNII:
ΔEVE calculation does not consider a commercial margin in the cash flow and discount on cash flow while ΔNII calculation considers a
commercial margin in the cash flow.
The material impact of instruments having behavioral options, such as consumer credit, retail deposit, and NMD on ΔEVE and ΔNII has been
factored in using the early prepayment model (for consumer credit), early redemption method (for termed deposit), and behavior analysis
method for NMD. These models will affect the repricing time of the instruments inside the repricing gap.
Quantitative Analysis
1 Average repricing maturity applied to NMD.
√√ Average Repricing Maturity for IDR Checking Account is 2.01 years (Retail) and 1.08 years (Wholesale
√√ Average Repricing Maturity for USD Checking Account is 1.90 years (Retail) and 1.04 years (Wholesale)
√√ Average Repricing Maturity for IDR Savings Account is 2.36 years (Retail) and 10,94 years (Wholesale)
√√ Average Repricing Maturity for USD Savings Account is 2.36 years (Retail) and 0.78 years (Wholesale)
2 The longest Repricing maturity applied to NMD.
√√ The longest repricing maturity for NMD is 6 years.
ANNUAL REPORT 2023 947
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
ESG
IMPLEMENTATION
REPORT
Phase 1 sustainable
environmental bonds
Rp
5
trillion
Bank Mandiri actively contributes to the
achievement of Sustainable Finance goals by
establishing a Public Offering Program of Shelf-
Registration Green Bonds I of Rp10 trillion and issuing
Green Bonds Phase I of Rp5 trillion. The issued bonds
are divided into two series: A and B, with series A
worth Rp1.95 trillion and a tenor of three years, and
series B worth Rp3.05 trillion and a tenor of five years.
The incoming offers totaled Rp18.7 trillion, or were
oversubscribed 3.74 times.
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
ESG PRACTICES IN BANK MANDIRI
Bank Mandiri continues to be committed in
supporting the implementation of Sustainable
Finance with aspirations to become “Indonesia’s
Sustainability Champion for A Better Future” which is
supported by three main pillars including Sustainable
Banking, Sustainable Operation, and Sustainability Beyond
Banking. In fostering the achievement of these three pillars,
Bank Mandiri has established eight initiatives that have
different focuses.
Bank Mandiri is committed to
implementing sustainable finance VISI KEBERLANJUTAN BANK MANDIRI
and sustainability principles in line with
ESG aspects. Bank Mandiri believes
that sustainable finance is needed to Becoming Indonesia’s
achieve a low-carbon and equitable
economy where Bank Mandiri is present
Sustainability Champion
as a partner of the government and an For A Better Future
agent of change, which has a positive
impact on society. Sustainable finance
is in line with the acceleration carried KOMITMEN KEBERLANJUTAN BANK MANDIRI
out by the Bank to achieve sustainable
business growth. This is a form of Bank • Lead Indonesia’s Transition to Low
Mandiri’s commitment to support
the achievement of Sustainable
Carbon Economy
Development Goals (SDGs) and the • Net Zero Emissions (NZE) Operation by
Enhanced Nationally Determined
2030
Contribution (ENDC) target towards
Indonesia’s Net Zero Emission (NZE) in • Catalyzing Multiple Growth for Social
2060 or sooner. Impact to Achieve SDGs
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
ESG PRACTICES IN BANK MANDIRI
Bank Mandiri’s journey to support the
creation of a low-carbon Indonesian
Bank Mandiri’s
economy began five years ago,
when Bank Mandiri submitted its Sustainability Framework
Sustainable Finance Action Plan
2019-2023 to the Financial Services
Authority (OJK).
Bank Mandiri has focused on sustainable finance initiatives
Sustainable finance is the overall over the past five years with the aim of increasing financing of
support of the financial services environmentally sound business activities, capacity building,
industry for sustainable growth and developing management systems to manage sustainable
resulting from the alignment of finance including changes to the organization, risk management,
economic, social, and environmental systems and procedures as well as related documents needed for
interests. As a financial services sustainable finance to perform effectively.
institution, Bank Mandiri takes an
active role in developing products In the 2023 - 2027 period, Bank Mandiri’s sustainable finance
and services which support financing initiatives are managed with 14 initiatives in three main pillars,
activities to improve customers’ namely; (1) Sustainable Banking; (2) Sustainable Operation; (3)
environmental performance and Sustainability Beyond Banking.
improve social justice for businesses
at the bottom of the pyramid and Bank Mandiri also obtained ESG-based funding with the issuance
integrate Environmental, Social of Sustainability Bonds and other funding products. Bank Mandiri
and Governance (ESG) aspects in has had a sustainability framework since 2019 which is in line with
the Bank’s business processes and the provisions of POJK No. 51/POJK.03/2017 and other international
practices. best practices.
For Bank Mandiri, the value of The establishment of ESG Group is one of the important steps for
sustainability is the foundation in Bank Mandiri in implementing sustainable finance, especially as a
conducting business and operations focal point for the implementation of sustainable finance at Bank
to ensure that the Bank is able to Mandiri. ESG Group was previously a task force appointed by the
provide the best benefits for all Board of Directors since 2019 which is now transformed into a full-
stakeholders, positively contribute to time permanent unit under the Vice President Director. ESG Group
the environment and society, as well acts as the person in charge of sustainable finance at Bank Mandiri.
as actively participate in creating a
better future for the next generations. Details of sustainable finance achievements in the 2023 reporting
period are outlined in more detail in the Sustainability Report.
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MAIN
IKHTISAR MANAGEMENT
LAPORAN COMPANY
PROFIL ANALISIS & PEMBAHASAN
MANAGEMENT DISCUSSION &
HIGHLIGHTS
UTAMA MANAJEMEN
REPORTS PERUSAHAAN
PROFILE ANALYSIS
MANAJEMEN
Journey To Becoming Indonesia’s
Sustainability Champion For
A Better Future
• Commitment to foster NDC
in Mandiri ESG Festival “Bank
Mandiri has committed to
achieving NZE (Net Zero
Emission) in Operations by
2030, Financing by 2060 (or
sooner) and empowering the
Digipreneurship” at the Mandiri
ESG Festival.
• Streamlining RAKB 2024-2028 into
8 initiatives
• The first National Bank to • Setting sustainability vision &
issue eco-friendly Bank cards commitment
2023 (recycled prepaid and debit • Improvement of 3 pillars with
cards) 9 initiatives
• As a pioneer in cardless credit 1. Sustainable Banking
card products 2. Sustainable Operation
• As a pioneer of Digital Carbon 3. Sustainability Beyond
Tracking Banking
• Issuing Green Bond Phase 1 (Rp5 • Establishing ESG Group as
trillion) ESG implementation control 2022
• Marketing ESG Mutual Funds tower
• Member of PCAF (Partnership for • Nature Based Solution
Carbon Accounting Financials) through land conservation
• Participated in Indonesia’s and restoration
Inaugural Carbon Exchange • Credit Policy for Palm Oil &
CPO, Energy, Coal, Mining
and FMCG sectors
• First ESG Repo transaction in
Indonesia of US$500 million
• Member of the National Task
Force on Sustainable Finance
• Issued a Sustainability Bond of
2021 US$300 million
• Operational Carbon Emission
Calculation
Alignment of RAKB & Disclosure
Sustainability Report with SDGs, 2020
GRI SASB & MSCI
Application of RAKB in 3 Pillars
1. Sustainable Banking
2. Sustainable Operation
2019 3. Sustainable CSR & Financial
Inclusion
• First Movers of IKBI (Indonesian
A total of 14 initiatives
Sustainable Finance Initiative)
• Develop RAKB (Sustainable 2018
Finance Action Plan) as per
POJK 51/2017
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
ENVIRONMENTAL PILLARS
Bank Mandiri’s commitment to prioritizing
environmental balance in its operational activities
is reflected in the “Net Zero Emission (NZE) in Operations
by 2030” commitment. To ensure the achievement of
this commitment, Bank Mandiri has developed strategies
to conserve resources regulated by three approaches,
namely: (1) Green Business Mindset (2) Measurement
and Monitoring of Operational Carbon Emissions (3)
implementing net-zero carbon initiatives such as Green
Operations, which involve energy consumption efficiency
and low-emission office equipment, as well as Carbon
Offsetting in the form of Nature-Based Solutions (NBS) and
carbon unit purchases.
ENVIRONMENAL PILLAR PERFORMANCE
The first bank in Indonesia The first bank in Indonesia to
to launch Digital Carbon launch an environmentally
Tracking friendly card
Green Building Operational Vehicles
1 Certified
Building
241 Smart
Branch 727 Unit Solar
Panel 136 with Electric Vehicles
(EV)
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
ENVIRONMENTAL PILLARS
GHG EMISSION MEASUREMENT
GHG Emissions Scope 1 and 2
Bank Mandiri has measured operational carbon emissions of scope 1
and 2, and made 2019 emissions as a baseline. For scope 3 emissions,
Bank Mandiri has calculated emissions from financing (Financed
Emission) according to the Partnership for Carbon Accounting
18%
Financials (PCAF). Reduction in Scope-1 and 2
Emissions compared to 2019
baseline year
18.07Million
283,113.19
358,753.56
254,173.21
315,278.70
249,937.90
314,257.34
260,082.45
302,780.19
252,636.00
295,713.18
75,640.37
61,105.49
64,319.44
42,697.74
43,077.18
Scope 1
Scope 2
Scope 3 Tons of CO2e Scope-3 emissions
(Financed Emission)
from financing
2019 2020 2021 2022 2023
Historical data on Bank Mandiri’s scope 1&2 carbon emissions (tCO2e)
WASTE REDUCTION
REDUCE • Bank Mandiri does not produce effluent. Wastewater is processed through sewage
3R REUSE
RECYCLE
treatment
• The facility produces halal-labeled drinking water, as well as water used for cooling
machines and watering plants
68% Hazardous
Waste 2023 1,520 Kg 2022 4,400 Kg 2021 4,800 Kg
WATER CONSUMPTION
• 2 Recycle Osmosis Building (Plaza Mandiri and Menara Mandiri)
• 15% Increase in recycled water consumption by 2023
Water Consumption: 2023 560,911 m3 2022 328,129 m3 2021 410,316 m3
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
ENVIRONMENTAL PILLARS
REDUCTION OF PAPER CONSUMPTION
46% Paper Savings
Avoid
cutting down 23,000 trees by
2023*
*) Saving one ton of paper is equivalent to saving 20 trees (Source: goinggreentoday)
Eco-Friendly Policies
and Practices
Eco-friendly policies and practices implemented throughout 2023 include::
1. Energy Reduction and Utilization of Renewable Energy Sources
Efforts to reduce energy consumption are carried out through a series of energy reduction and efficiency
initiatives in banking operations. The Bank’s largest energy use is electricity consumption and the use of fuel
oil for transportation and backup electricity.
As such, the Bank took the initiative to replace air handling unit (AHU) equipment with more efficient ones,
streamline the use of operational vehicles and provide electric & hibryd vehicles to save fuel consumption,
use LED lights, turn off lights during break hours, and turn off certain elevators on holidays. Currently, 100%
of LED lights have been used in 241 smart branches, while the total number of electric vehicles available
until the end of 2023 was 136 units.
The Bank also took the initiative to increase the use of renewable energy sources by installing 727 units of
solar panels in several of its green buildings.
The Bank managed to reduce electricity consumption by 0.6%
from the previous year, amid increasing operational intensity and
increasing company scale, while energy consumption intensity per
employee decreased by 19.7% compared to the base year from
52.40 Gjoules/Employee in 2019 to 42.10 G Joules/Employee in 2023.
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
ENVIRONMENTAL PILLARS
2. GHG Emission Management and Reduction
Bank Mandiri calculates Scope-1 Operational GHG emissions from fuel consumption from 4,083 operational
vehicles, and Scope-2 GHG emissions from electricity consumption in 2,348 branch offices spread
throughout Indonesia. To ensure the achievement of the “NZE in Operations by 2030” commitment, in 2023
Bank Mandiri became the first bank in Indonesia to launch Digital Carbon Tracking that measures and
monitors all operational emissions that can be accessed by stakeholders on the Corporate Website.
This platform monitors the carbon footprint generated and emissions that have been successfully reduced
from Bank Mandiri’s central operations to the regional office level in phase I and branches in phase II.
Emission recording on Digital Carbon Tracking is in accordance with the Greenhouse Gas (GHG) Protocol.
In the reporting year, GHG emissions in 2023 were recorded at 295,713 tCO2e, decreased by 63,040.38
tCO2e from 2019 which amounted to 358,753 tCO2e or decreased 18% compared to baseline.
2019 is the baseline for calculating operational emissions with pre-COVID-19 pandemic operational
activities. During the pandemic period (2020 and 2021), Bank Mandiri did not operate fully due to social
restrictions. Bank Mandiri’s efforts to reduce operational emissions can also be seen in the reduction in GHG
emission intensity per employee from 9.18 tCO2e/employee in the baseline year (2019) to 7.59 tCO2e/
employee in 2023.
3. Construction and Development of Green Buildings
Bank Mandiri implements the development of Green Buildings in all office space facilities, by setting green
building standards that are developed gradually, including: optimization of sunlight lighting, use of LED
lights, use of inverter air conditioners, use of timers to save electricity, use of Water Recycle system with
Reverese Osmosis, use of low OTTV (Overall Thermal Transfer Value) glass, and so forth.
Until the end of 2023, Bank Mandiri already has: 1 unit of Green
Building certified, 4 Green Buildings and 241 Smart Branches.
4. Carbon Ofsetting
Bank Mandiri realizes that to balance the carbon emission footprint of operational activities, non-operational
activities are needed that can compensate for operational emissions (carbon offsetting), among others,
through the purchase of carbon units, NBS, and other mitigation actions. Carbon reduction by offsetting
is the last option after all efforts to reduce, substitution, and efficiency have been made by Bank Mandiri.
Given the relatively short timeframe to achieve “NZE in Operations by 2030”, the Bank has initiated carbon
offsetting initiatives through the purchase of carbon units and bolstered investment in Nature Based Solution
(NBS) projects through land restoration and conservation.
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ENVIRONMENTAL PILLARS
On 26 September 2023, Bank Mandiri participated in the Indonesian
carbon exchange by purchasing 3,027 tCO2 in the primary market
or 10% of the total baseline operational emissions which in the future
will be used for the Bank’s needs through the carbon offsetting
mechanism.
Bank Mandiri’s participation is also a tangible form of support for the Government’s strategic program
on Primary Carbon Trading in Indonesia and increases the capability of employees to be able to play an
active role in the Carbon Exchange in the future. In this historic momentum, Bank Mandiri is trusted by the
Regulator, namely OJK as a socialization partner in the national seminar on carbon trading preparation in
5 main cities in Indonesia.
5. Waste Management
Waste management is carried out by applying the 3 R principles (Reduce, Reuse, Recycle), namely
optimizing paperless and digitalization programs such as Livin’ Super App, Kopra, and Branchless Banking
and providing Reversed Vending Machine (RVM) as a means of exchanging PET bottle plastic waste to the
machine and earning Livin’ points on the Livin’ App, to manage PET bottle plastic waste.
This initiative succeeded in reducing waste generation, such as saving
paper consumption by 46% from the previous year, as well as reducing
plastic waste generation.
Bank Mandiri collaborates with licensed and certified third parties to manage other B3 waste/waste as well
as domestic waste.
6. Water Consumption Management
Several main Bank Mandiri office buildings already have water recycle for the water recycling process
and ensure there is no pollution of water bodies around the office location. The Bank also uses a sewage
treatment plant to manage effluent. This recycled water is then used for flushing toilets, plant maintenance,
etc., so as to reduce the consumption of water supplied by third parties in these areas.
A comprehensive information of environmental impact reduction is detailed in the Sustainability Report of
Bank Mandiri, which is published concurrently but in a separate publication.
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
ENVIRONMENTAL PILLARS
Green Financing Policies
Bank Mandiri also continually committed to not providing credit In 2023, Bank Mandiri
finances to business activities / enterprises with negative impacts to conducted periodic
the environment (exclusion / negative list), below:
a. Illegal logging; reviews of existing
b. Clearing on peatlands; priority sectors to
c. Human rights violations in accordance with the Manpower Law
and ILO Convention;
ensure alignment
d. Drug abuse; with business
e. Business activities that pose environmental hazards, including developments and
disrupting protected areas such as UNESCO World Heritage
Sites, wetland sites as outlined in the Ramsar Convention criteria, added Environmental
and sites with high biodiversity and those classified as protected and Social aspects
areas under IUCN Cat-1 & Cat-2 as defined by the Convention
on Biological Diversity;
to 6 (six) new sectors,
f. Other business activities that are not in accordance with the namely Pulp & Paper,
provisions of applicable law which include, but are not limited Telecommunications,
to: Pornography; Gambling; Money laundering; Corruption,
Collusion, and Nepotism Activities; and Other goods and services Transportation,
that are not in accordance with prevailing laws provisions. Other Transportation
Bank Mandiri is gradually integrating ESG aspects in the Bank’s credit
Equipment Industry
policy by requiring the fulfillment of minimum criteria such as positive (Shipbuilding),
and negative screening of prospective debtors’ business activities. Pharmaceuticals &
Integration is carried out on the Standard Credit Procedure which
requires: Healthcare Services,
a. Environmental management documents based on the industrial and Oil & Gas
sector and the prevailing regulatory provisions, including
environmental impact analysis (AMDAL) documents for required
(Migas), which are
business plans/activities or Environmental Management Efforts outlined in the Industry
(UKL) - Environmental Monitoring Efforts (UPL) documents; Acceptance Criteria
b. Results of the PROPER Assessment (Company Performance
Rating Assessment Program in Environmental Management), in (IAC).
accordance with applicable regulations;
c. Permits/Certifications of other related environmental
management and other related environmental criteria in
accordance with prevailing laws and regulations.
Bank Mandiri has developed and implemented a lending policy
that integrates ESG aspects in it, as well as enacting sectoral
lending policy as a binding provision for business activities that are
considered to have high ESG risk.
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
ENVIRONMENTAL PILLARS
Bank Mandiri Industry Acceptance Criteria
Industrial Sector ESG Aspect Criteria
Agriculture (Including In managing ESG risks in the agricultural sector, particularly Palm Oil & CPO plantations, Bank Mandiri requires
the Palm Oil Sector) ISPO and/or RSPO compliance or at least proof of ISPO and/or RSPO registration from the relevant certification
agency. Bank Mandiri also pays attention to environmental and labor policies of debtors (including Occupational
Health and Safety/OHS), procedures for preventing and handling land fires according to applicable standards,
No Deforestation, No Peat, No Exploitation (NDPE) policies including policies related to land clearing, preservation
of High Conservation Value (HCV) areas, and Waste Treatment Plants (IPL). Financing will not be provided to new
companies that will clear new land.
Energy Sector In managing ESG risks in the Energy and Energy Use sector, particularly the construction of new Steam Power Plants
(PLTU), Bank Mandiri considers the financing period to be in line with the coal phase out strategy in accordance
with the applicable PLN RUPTL and takes into account debtor policies related to the environment (carbon
emissions, coal ash, water and waste management) and labor policies.
Coal Sector In managing ESG risks in the coal sector, particularly suppliers of Steam Power Plants (PLTU), Bank Mandiri considers
the financing period to be in line with the coal phase out strategy in accordance with the applicable PLN RUPTL.
Mining Sector In managing ESG risks in the Mining sector, Bank Mandiri requires its debtors to implement Good Mining Practice in
accordance with prevailing laws and regulations, by including the Work Plan & Cost Budget (RKAB) for the relevant
year that has been approved by the Ministry of Energy and Mineral Resources, and/or other documents needed
in connection with Good Mining Principles and has internal policies (code of conduct) related to Environment
and Employment.
Sector Fast Moving In managing ESG risks in the Fast-Moving Consumer Goods (FMCG) sector, Bank Mandiri requires its debtors to have
Consumer Goods environmental policies (such as the use of chemicals and water & waste management) and have certification
(FMCG) from the National Food and Drug Supervisory Agency (BPOM).
Oil and Gas Sector In managing ESG risks in the Oil and Gas sector, particularly in the upstream oil and gas exploration sector, Bank
Mandiri requires efforts to improve energy efficiency and reduce emissions, in accordance with regulatory
requirements at the business locations. For public companies, a Sustainability Report or similar documents shall be
published. Oil and Gas business activities must have documents confirming the fulfillment of all Oil and Gas Safety
requirements (Installation and Equipment, Workers, General, and Environmental), particularly supporting activities
proved by a Support Business Activity Certificate (SKUP).
Biodiversity-related Provide industrial plantation forest management permit documents in the form of Business Permits for the Utilization
Sectors of Timber Forest Products (IUPHHK) and/or Non-Timber (IUPHHBK), Business Work Plans (RKU) approved by the
Ministry of Environment and Forestry. Prohibition to conduct business activities in areas declared to have high
biodiversity including RAMSAR material land sites and IUCN Cat.1&2 sites.
Construction Sector In managing ESG risks in the construction sector, Bank Mandiri requires debtors to have an internal policy (code
of conduct) related to Environment and Employment. Have internal policies and standard procedures (SOPs)
related to accident handling for toll road operators.
Other transportation Bank Mandiri requires its debtors to make the efforts to carry out energy efficiency and emission reduction, as
equipment industry evidenced by documents that can be received by the Bank. For public companies, it is mandatory to have a
sectors (shipyards). sustainability report.
Health Services Bank Mandiri requires its debtors to fulfill industrial plantation forest management permit documents in the form of
Sector. Timber Forest Product Utilization Business License (IUPHHK) and/or Non-Timber (IUPHHBK), Business Work Plan (RKU)
approved by the Ministry of Environment and Forestry. Have in place an internal policy regarding Environmental
Management and K3 Management (Occupational Health and Safety) that is acceptable to the Bank.
Pharmaceutical Bank Mandiri requires pharmaceutical producer debtors to own the environmental permits/certifications (suitable
Sector. to the risk of hazards caused by their waste, in accordance with the provisions of the Ministry of Environment).
Make the efforts to carry out energy efficiency and emission reduction, as evidenced by documents that can be
accepted by the Bank.
Pulp & Paper Sector. Bank Mandiri requires debtors to make the efforts to carry out energy efficiency and emission reduction, availability
of electricity and adequate water sources. Have a Wastewater Treatment Plant (WWTP) / Waste Treatment Plant
(IPL) / Liquid Waste Disposal Permit (IPLC) / and a Hazardous and Toxic Waste Treatment Plant (B3), evidenced by
documents acceptable to the Bank.
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Industrial Sector ESG Aspect Criteria
Telecommunication Bank Mandiri requires debtors to make the efforts to carry out energy efficiency and emission reduction, as
Sector. evidenced by documents that can be received by the Bank (if any). Have in place internal policies related
to data privacy in accordance with applicable laws and regulations, and have high systems and capabilities
related to cybersecurity.
Transport Sector. Bank Mandiri requires debtors to make the efforts to carry out energy efficiency and emission reduction, as
evidenced by documents that can be received by the Bank.
Metal Sector. Bank Mandiri requires debtors to have a PROPER assessment of at least Blue and/or at least have an AMDAL or UKL-
UPL report that has been approved by the Environment Agency (BLH). Have in place Environmental Management
certification such as ISO 14001 / ISO 45001 or other similar documents that can be accepted by the Bank.
Sectors that are Bank Mandiri establishes a binding credit policy for customers in this sector to pay attention to applicable
sensitive to ESG regulations and standards related to ESG, including the fulfillment of environmental management certifications
aspects. such as ISO 14001 and certifications related to occupational health safety such as ISO 45001 or other similar
standards. For debtors who have not been able to meet the specified requirements, there is a mechanism for
monitoring and preparing action plans to improve ESG aspects.
To enhance ESG aspects, the Bank implements a strict action plan and establishes a monitoring mechanism
for debtors who have not been able to satisfy the specified criteria.
Prior to commencing the lending process to debtors, Bank Mandiri will, in practice, conduct an initial screening
of ESG risks in line with its current policies. The Business Unit, Risk Unit, Legal & Compliance, Credit Operations,
to the Credit Approver Officer execute this procedure. The lending flow of Bank Mandiri, taking into account
ESG risks. is as follows.
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CREDIT APPROVAL PROCESS AT BANK MANDIRI
Establishing targeted customers Conducting credit analysis by • Providing legal opinions The credit approval process
by: reviewing various aspects: and legal solutions related takes place during the
• Conducting due diligence to legal aspects, including “Credit Committee Meeting,”
on prospective debtors • Qualitative Aspects: Industry the ESG aspect, in credit consisting a minimum of 2
through Name Clearance and market outlook, quality granting. (two) individuals representing
(KYC and APU PPT). of company management. • Reviewing the need for the Business Unit and the Risk
• Meeting prospective industry • Legal and compliance internal BMRI regulations Management Unit, responsible
criteria (Well Known, and not documents (AMDAL/UKL, and external (legislative for making credit decisions.
included in Bank Mandiri’s PROPER, OHS, and other regulations) in credit
exclusion list). environmental regulations), granting.
• Complying with the Industry business prospects/
Acceptance Criteria (IAC), strategies, and marketing
taking into account the ESG strategies.
aspects. • Quantitative aspects such
as financial performance.
• Risk assessment and risk
mitigation, including the
ESG aspect, are part of the
credit granting process.
Business Unit + Business Unit + Risk Business Unit +
Legal + Compliance
Risk Management Unit Management Unit Risk Management
LEGAL & COMPLIANCE CREDIT COMMITTEE
PRE-SCREEN LOAN ANALYSIS
REVIEW MEETING
LOAN MONITORING DISBURSEMENT LOAN DOCUMENTATION LOAN APPROVAL
Business Unit + Credit Operation Unit Business Unit + Authority
Risk Management Unit + Risk Management +
Credit Operations Unit Credit Operations Unit
Monitoring credit quality • Complience review • Business Unit: The officials authorized to
through: • Loan Activation Fulfillment of credit make credit decisions are
• Periodic calls, on-site visits • Loan Disbursement document requirements and categorized according
• Fulfillment of credit signing credit agreements. to credit limits within Bank
requirements • Risk Management Unit: Mandiri’s internal regulations.
• Annual review of credit Reviewing the suitability This responsibility is held by
facilities of credit agreement the Vice President, Senior
• ALERT (Early Warning System) documents with the Vice President (SVP), and the
• Stress tests and sensitivity decisions of the credit BoardLevel to CEO level.
analysis committee meeting.
• Monitoring loan documentary • Credit Operations Unit:
maturity dates Preparing credit agreements,
collateral and insurance
arrangements, and
reviewing credit requirement
compliance.
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As of December 2023, the disbursement value of Sustainable Financing according to the Sustainable Business
Activities Category (KKUB) in POJK 51/2017 was as follows:
Sustainability Business Category Portfolio
(Rp Billion)
NO Sustainable Financing (In accordance with KKUB POJK 51/2017) 2023 2022 2021
1 Renewable Energy 9,727 6,149 4,281
2 Energy Efficiency - - -
3 Pollution Prevention and Control - - -
4 Sustainable Natural Resources Management and Land Use 102,413 92,956 88,537
5 Conservation of Land and Water Biodiversity - - -
6 Eco-Friendly Transportation 3,926 3,107 2,028
7 Sustainable Water and Wastewater Management 1,171 867 1,214
8 Climate Change Adaptation - - -
Products That Can Reduce Resource Use and Produce Less Pollution
9
(Eco-Efficient)
5,354 3,307 -
10 Eco-Friendly Buildings that Meet Standards/Certifications 6,612 16 205
11 Other Environmentally Friendly Business Activities 8,776 5,067 5,255
12 Other Environmentally Friendly Business Activities 126,101 117,295 103,547
Total Sustainable Financing 264,080 228,764 205,067
% Share of Sustainable Financing 24.32% 24.53% 24.76%
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ENVIRONMENTAL PILLARS
SUSTAINABLE FINANCING
Green Rp 129.2 Sustainable Rp 264.1 Social Rp 134.8
Portfolio trillion Portfolio trillion Portfolio trillion
SUSTAINABLE PRODUCTS
WHOLESALE
Green
Loan
Rp 3.5 Sustainability Rp 2.1 Corporate-
in-transition Rp 736
trillion Linked Loan trillion Financing billion
Electricity Vehicle Solar Panel Credit
RETAIL Financing Loan Rp 393 billion Rp 0.61 billion
Green Bond Green Sukuk ESG Mutual Funds
Investment Rp 180 billion Rp3.407billion Rp 17billion
SUSTAINABLE FUNDING
Sustainability USD 300 Green Bond
Phase I Rp 5 trillion ESG Repo USD 500
Bond million million
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HIGHLIGHTS REPORTS PROFILE ANALYSIS
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Bank Mandiri’s sustainable financing according to market
developments by encouraging customers
Sustainable to have an ESG Financing Framework,
including providing advisory services related
to ESG Financing to customers in transitioning
Finance Products towards environmentally friendly business
activities.
As an initial step, Bank Mandiri has
Bank Mandiri also provides sustainable financial provided sustainable financing in the form
products, such as debt funding instruments known of Sustainability-Linked Loans (SLL), which
as sustainable/green/social bonds. Sustainable are loan instruments whose financial and/
financing refers to the allocation of the proceeds or structural characteristics can vary
from the issuance of these bonds towards the depending on whether the issuer can
financing or refinancing of green projects, social achieve predetermined sustainability/ESG
development projects, or a combination of both. goals. Bank Mandiri has provided SLL to
several borrowers operating in high carbon-
Sustainable Products intensive sectors such as the cement industry,
livestock farming, and palm oil.
1. Wholesale
1.1 Sustainability Linked Loan (SLL) & Corporate- Moreover, Bank Mandiri has disbursed
in-Transition Financing Corporate-in-Transition Financing, in line
Bank Mandiri has also taken significant steps with the Climate Transition Finance (ICMA
to promote Indonesia’s transition towards a CTF) from the International Capital Market
low-carbon economy by continuously striving Association. This Corporate-in-Transition
to provide various sustainable products to Financing aims to support companies with
support its customers, especially those in high high carbon emissions in their decarbonization
carbon-intensive sectors, by offering financial efforts. This form of financing reflects a
solutions (such as Sustainability-Linked commitment to sustainability towards a low-
Loans, Green Loans, Corporate-in-Transition carbon economy.
Financing) that can assist in decarbonization
and transforming their operations into In the provision of Sustainability Linked
more responsible, environmentally friendly Loans & Corporate-in-Transition Financing,
businesses with a smaller carbon footprint. the funding follows a KPI-based approach
and refers to the debtor’s ESG Framework.
Bank Mandiri has established a special By using key performance indicators (KPIs),
task force called the ESG Desk with the this funding not only supports sustainability-
aim of aligning customer needs with focused projects but also provides incentives
sustainable products and financing and for debtors to achieve established ESG goals.
developing other forms of green finance. This approach reflects a collaborative spirit
This is outlined in assignment document between lenders and debtors in promoting
number CBG.CTS/5167/2023. Through sustainable practices in business activities
the ESG Desk, Bank Mandiri continues to and transition projects.
identify business potential and innovate in
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ENVIRONMENTAL PILLARS
1.2. Green Loan service in addition to competitive interest
Bank Mandiri actively contributes to rates, easy application and payment
accelerating the achievement of a low- procedures (both offline and online), and
carbon economy by providing banking application requirements.
solutions that support eco-friendly business
practices for debtors. One of the facilities A special program was initiated since July
provided is the Green Facility, which is 2022 by Mandiri Tunas Finance to provide
specifically designed to finance projects benefits to Bank Mandiri Priority Customers
and initiatives that have a positive impact and Private. The program offered financing
on the environment. This funding follows the facilities for new car vehicles with an interest
Green Loan Principles set by the Loan Market rate of 2.25% for a 1-Year Tenor, a maximum
Association (LMA). LTV of 90%, and an administration fee of Rp1.
The financing scheme applies to prepaid
Bank Mandiri demonstrated its commitment installments (ADDM), New Car Passenger
in 2022 by taking significant steps to provide Units, and Rates are applied to Priority
a Green Loan facility for the EV Battery Customers and Private Bank Mandiri.
Component Industry in Hong Kong. In its
role as Mandated Lead Arrangers, Bank 2.2. Solar Panels
Mandiri played a central role in arranging Bank Mandiri demonstrates its strong
the Green Loan syndication, totaling USD commitment to expediting the progress of
300 million. This facility is aimed at the New Renewable Energy (EBT) in Indonesia
lithium battery industry, including research, through the implementation of solar
development, processing, production, and panel financing initiatives. Bank Mandiri,
sales of precursor materials for cathodes. in collaboration with PT Energi Indonesia
Additionally, the funding covers materials for Berkarya (SUNterra) and other entities,
recycling in the context of new materials and provides an affordable and installment-free
energy. loan program that serves as a convenient
and easy payment alternative for the
2 Retail installation of residential solar panels. Bank
Bank Mandiri demonstrates its commitment to Mandiri credit cardholder customers can
supporting the attainment of carbon emission enjoy installments of up to 24 times with 0
reduction targets by 2030 and Net Zero Emission percent interest through this program.
financing 2060 in the Retail segment, alongside
its Green Loan financing in the Wholesale In collaboration with the National Energy
segment. This is exemplified through the launch Council (DEN) and PT LEN Agra Energy, Bank
of a financing scheme for solar panel rooftop Mandiri also provides financing with credit
installation and a battery-based electric motor card schemes or loans without collateral that
vehicle ownership loan program (KBLBB). are affordable and can be paid in installments
for customers to install solar panels. Through
2.1. Battery-Based Electric Motor Vehicle the payroll scheme, consumers can apply
Ownership Loans (KBLBB) for loans with a maximum limit of Rp1 billion
Bank Mandiri conducts automotive financing with a lending period of up to 15 years. The
programs in collaboration with two of its lowest solar panel package price is 1 kWp
subsidiaries, Mandiri Tunas Finance and worth Rp20 million and the highest package
Mandiri Utama Finance, as part of the is 5 kWp with prices reaching Rp70 million
ownership loan program of KBLBB. This (specifically for the Jabodetabek area).
financing program provides expedited
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HIGHLIGHTS REPORTS PROFILE ANALYSIS
ENVIRONMENTAL PILLARS
Going forward, Bank Mandiri will continue building process, resulting in oversubscription of
to develop various sustainable products more than 8.3 times the planned bond issuance
targeting various business segments in line amount. This demonstrates the appreciation and
with best practices and customer needs. positive perception of foreign investors towards Bank
Mandiri’s work program and business prospects,
especially regarding sustainable finance. The
Sustainable Funding positive confidence of investors is also evident from
the ratings given to these bonds by international
Bank Mandiri promotes the disbursement of rating agencies.
sustainable funds and investments through the
development of sustainable funding products, so as Furthermore, in February 2022, Bank Mandiri
to support the growth of sustainable financing. diversified its sustainable financing instruments,
through wholesale funding by issuing the first ESG
To support this commitment, Bank Mandiri issued a Repurchase Agreement (Repo) in Indonesia and one
Sustainability Bond with a nominal value of US$300 of the first movers in Southeast Asia. The Repurchase
million on the Singapore Exchange (SGX) on 19 April Agreement (Repo) transaction of US$500 million
2021with an interest rate of 2.00% per year and a is also used to finance or refinance green and
tenor of 5 years. The funding is then used to finance social business activities with criteria referring to
or refinance green and social business activities. Bank Mandiri’s Sustainability Bond Framework.
Bank Mandiri’s ESG Repo transaction is one of the
The Sustainability Bond framework has been strategic initiatives to strengthen the Bank’s funding
prepared referring to the Sustainability Bond structure in supporting business expansion plans.
Guidelines from the International Capital Market
Association (ICMA) and in line with the Association In June 2023, Bank Mandiri again demonstrated
of Southeast Asian Nation (ASEAN) Sustainability its commitment to foster the growth of funding
Bond Standards, Green Bond Standards, and Social for sustainability programs by executing the Bank
Bond Standards. Mandiri Green Bond phase I offering a total of Rp5
trillion, which also received enthusiastic reviews from
The issuance of this sustainability bond received an investors.
overwhelmingly positive response, with demand
orders exceeding US$2.5 billion during the book
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ENVIRONMENTAL PILLARS
Bank Mandiri Green Bond Issuance
Phase I Amounted to Rp5 trillion
In June 2023, Bank Mandiri successfully issued the first phase of green bonds worth Rp5
trillion. This issuance is part of the Shelf-Registration Green Bond Public Offering Plan I
amounting to Rp10 trillion. The bonds will be issued in two series. Series A has a three-
year tenure with a coupon rate of 5.80% per annum, while Series B has a five-year
tenure with a coupon rate of 6.10% per annum. During the book building period from
223 May to 4 June 2023, the subscription for the first phase of green bonds reached
Rp18.7 trillion, resulting in an oversubscription of 3.74 times.
After obtaining an effective date on 21 June 2023, Bank Mandiri’s green bond Phase
I 2023 entered the public offering period on 23-26 June 2023. The bond is listed on the
Indonesia Stock Exchange on 4 July 2023. The funds collected from the proceeds of
the Green Bond Public Offering will be allocated at least 70% to finance or refinance
activities included in 11 categories of Green Business Activities (KUBL).
A comprehensive information of financing policies that have an environmental impact, as well as sustainable
finance product is detailed in the Sustainability Report of Bank Mandiri, which is published concurrently but in
a separate publication.
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SOCIAL PILLARS
Bank Mandiri focuses its resources towards the
advancement of Human Resources, Data Privacy
and Security, Financial Inclusion, and Consumer Financial
Protection within the Social Pillar.
SOCIAL PILLAR PERFORMANCE
TO OUR CUSTOMERS
Resolution Rate
86.79 Customer
Satisfaction Score
100% for Customer
Complaints
Over
22 million 63,390
users as of users
December 2023
Mandiri’s super app’to grow retail Mandiri’s enabler to acquire 1st bank to integrate the services
customer base and at the same offline merchants, which started of four e-wallet market leaders
time ensuring its stickiness through as complete point-of-sales into a single, all-inclusive banking
constant release of features platform with huge scalability app
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
SOCIAL PILLARS
FOR MANDIRIAN
GENDER DIVERSITY
BOD & BOC
Male Female 5,339,236
78% 22% Training hours
38,965 Manager Level
Male
54%
Female
46%
Number of Employees
89.65% order rate
Total All Employee employee
(Mandirian)
Male Female
48% 52%
FOR THE COMMUNITY
2.8 million 17,935 PEOPLE’S BUSINESS CREDIT
Bank Mandiri accounts
successfully opened
participants
of Indonesian Migrant
Rp 62.3 trillion
consisting of 2.88 million
through Mandiri Agent Workers through Mandiri borrowers
Sahabatku
5.9+ million 12,522 14,139
farmers MSMEs
beneficiaries of CSR in Pamarican and have received training
and financial inclusion Kebumen received training through the Rumah
programs from the Rice Milling Unit BUMN program
(RMU) Program
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A Culture of Sustainability
for Mandirian
The implementation of sustainable finance begins campaign is also carried out through information
with increasing Mandirian’s capacity to master ESG dissemination to Bank Mandiri’s customers, partners
topics relevant to Bank Mandiri’s business, particularly and suppliers. In 2023, Bank Mandiri held two
to develop financial products and services as well Internal Discussion Forums, attended by all Directors
as organizational adaptation to integrate ESG into and Commissioners. Mandiri University Group has
banking systems and procedures. facilitated ESG Awareness Level-1 e-learning to all
employees, including ODP programs, sectoral ESG
The engagement of all Mandirian is pivotal to carry workshops (nickel & property), and ESG awareness
out these changes through the development of a implementation.
culture of sustainability, which begins with building
awareness of Mandirian to protect and preserve As of 31 December 2023, Bank Mandiri was actively
the environment in its daily activities. Sustainability carried out socialization activities to support the
culture programs include increasing technical achievement of ESG awareness in the Bank’s
capacity and ESG-related expertise for all levels internal environment. Socialization has been
of employees and work units, through training, carried out to 34 work units and 12 regions, while
workshops, webinars, and certification. the agenda discussed began with global and
national commitments, regulatory regulations, and
ESG Group acts as an ESG coordinator within Bank ESG implementation that has been implemented at
Mandiri, then bank-wide the Internal Culture Team Bank Mandiri in each aspect. Moreover, socialization
forms ESG buddy in each unit who acts as the person is also aligned with the scope of work of related units
in charge and bridges information related to ESG in to obtain support in achieving Net Zero Emission
their respective work areas. The sustainable finance (NZE) 2030.
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Activities That Support Sustainable
Strategies
The following program is carried out to achieve Bank Mandiri’s commitment towards Net Zero Emissions (NZE)
Operations in 2030, which requires active participation and collaboration of all employees in carrying out daily
operational activities, including in carrying out activities/events/meetings in conformity with the set guidelines.
NO MORE SAY YES TO
Disposable Plastic/ Leaving food and Using balloons Using a pitcher/tumbler to Sorting garbage before Save water
Drinking Water in drink and confetti in the consume drinking water disposal consumption
Packaging (AMDK) implementation of
events
* Refer to Letter No. DCO/1268/2023 and Letter No. DCO/1269/2023 and
Memorandum No. DCO/704/2023 Regarding the Appeal for ESG Program
Implementation in order to Achieve Net Zero Emission (NZE) Operations 2030
and Guidelines for the Implementation of More Eco-Friendly Activities/ Events/
Electronic distribution of Save electricity and Using public
Meetings submitted to Subsidiaries, Regions, and each work unit. internal documents set the air conditioner transportation
at 23-25C°
Development for Mandirian
In alignment with the Bank’s Corporate Plan, Bank evaluation and organizational structure design
Mandiri implements the employee experience implementation, career development, and
lifecycle concept to establish the Employer Value capacity planning to meet the needs of
Proposition (EVP) and bolster the development of employees.
its best human resources. The following are Bank
Mandiri’s employee experience lifecycle aspects: 2. Recruitment – Human Resource Fulfillment
Support in the establishment of a reliable Human
1. Organization Structure & Capacity – Organization Capital fulfilment system, sourced both internally
Development and externally, as well as the implementation of
Support for organizational development employee attraction strategies and program
encompasses activities such as position development:
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• The MyDigital Academy Scholarship development program is executed based on the
collaborates with Top 10 leading universities/ assessment results.
colleges in Indonesia, provides outstanding
students who meet specific requirements the Specific development programs planned
chance to be awarded scholarships from for talents are the Leadership Development
Bank Mandiri. This program also serves as an Program, Master Degree study abroad and
effective sourcing channel for Bank Mandiri domestic scholarship programs, sharing
to acquire the best talent. sessions by Top Executive Leaders Indonesia
• Campus hiring is carried out regularly with the and Global. Another program is Mandiri Young
target of graduates of various universities/ Leaders (MYLead) which is Bank Mandiri’s future
colleges with the aim of building relationships leaders’ development acceleration program
and win-win collaboration to acquire the best with sourcing from internal young talents who
talent from campus. have high potential to be developed as future
• In collaboration with the Ministry of Education, leaders. Finally, the implementation of coaching
Culture, Research and Technology of the and mentoring programs to improve leadership
Republic of Indonesia, the Ministry of SOEs, talent by professional coaches and mentors in
and the Indonesian Diaspora through an their fields.
Internship program for students both in the final
semester and those who have graduated. 5. Performance – Individual Performance
• The MyDigital Academy competition for Management
selected students from the best universities/ Employee performance assessment and
colleges in Indonesia. This program is also a feedback system that is accountable and
form of employer branding activities, as well transparent.
as talent scouting for Bank Mandiri to acquire
the best talent. 6. Reward – Total Reward System
Competitive and accurate employee reward
3. Onboarding system.
An employee and new employee-friendly
onboarding and personnel relations system. 7. Talent & Succession – Talent and Succession
To facilitate the digitization of the onboarding Management
system, the new onboarding process is The implementation of talent and succession
engineered to enhance interactivity by management system comprises four main
employing gamification-based learning. This processes, as follows:
entails accessing ten learning topics online over • Talent classification based on performance,
a span of three months. Leadership Characteristics, Ability, Agility and
Engagement.
4. Learning & Development – Training and • Talent Profiling based on track record,
Development technical capability, leadership capability
Human capital capability development and dan personality.
training to support the fulfilment of business • Talent Development is carried out by
requirements. Each talent’s technical and preparing plans and carrying out talent
leadership proficiencies will be honed through development based on capability gaps.
the engage, expose, and educate mechanisms. • Strategic Talent Review that monitors
To ascertain the preparedness of each potential development and prepares incumbent
successor, the Bank shall devise a specific succession plans.
Individual Development Plan (IDP) for that
particular talent. To ensure that the development 8. Retire & Exit – Employee Dismissal and Retirement
provided is consistent with talent profiling, the Employee termination system and pension plan.
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Gender Equality
Bank Mandiri strives to take a role in social aspects, one of which is by implementing policies that are in line
with the application of Environment, Social, Governance (ESG) principles, particularly in social aspects. In this
aspect, initiatives that align with the implementation of the Respectful Workplace Policy (RWP) of ‘Human
Rights’, which is how companies manage and respect Human Rights (HAM) in operational activities, accept
and treat employees equally regardless of ethnic background, gender, religion, or ethnicity. This equality and
diversity policy, among others, is implemented from the beginning of the recruitment process, and continued
in the training and promotion system.
In terms of equality, Bank Mandiri opens the greatest opportunity for female employees to work. Bank
Mandiri ensures that all employees have the same opportunity to occupy all existing positions along with all
compensation and benefits.
This is reflected in the number of female employees contributing as
much as 52% of the Company’s total human resources. Meanwhile,
female executives at the level of Manager to SVP accounted for 46%.
It doesn’t stop there; the ratio of salaries and facilities of male and
female employees is equivalent to 1: 1 as it is based on performance.
Moreover, Bank Mandiri also continues to support female employees through the Srikandi Mandiri initiative.
Various activities that support the initiative include women’s leadership sessions, mentoring programs for
women, and others.
As of the end of 2023, Bank Mandiri manages 38.940 personnel (52.32% female and 47.68% male), up 2% from
38,176 personnel in the previous year. Of this number, 35.17% of female occupy the top-level management,
namely Assistant Vice President to Director.
Bank Mandiri Employee according to Employment Status and Gender
2023 2022 2021
Information
Male Female Male Female Male Female
Permanent Workers 16,601 17,762 16,630 18,017 16,670 18,105
Contract Workers 1,721 2,416 1,478 1,701 1,288 1,447
Trainee 244 196 214 136 182 148
Total 18,566 20,374 18,322 19,854 18,140 19,700
Employee Turnover
The turnover rate of Bank Mandiri employees in 2023 was 5.26% with total incoming employees of 2,797
personnel and total outgoing employees of 2,048 personnel. This number is higher than previous year figure of
4.84%. Bank Mandiri carries out various efforts to increase employee retention, one of which is by increasing
employee engagement, creating a super happy and super productive work environment, and building a
comfortable work environment.
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SOCIAL PILLARS
Employee Training and Development hours throughout 2023 was 5,339,236 training hours
In addition to getting benefits, Bank Mandiri with the average training hours per employee of
employees also receive education and training to 135.1 hours/employee or equivalent to 16.9 days/
develop employee potential and compensation. employee.
In 2023, the number of training participants was
790,101 participants with the number of employees Comprehensive information on Bank Mandiri’s
receiving training of 39,517 employees consisting human resource development is detailed in the
of 18,894 male employees and 20,623 female Human Resources sub-chapter in this Annual Report.
employees. The total number of employee training
Financial Inclusion
Bank Mandiri actively participates in financial inclusion efforts by expanding and facilitating access to financial
services for the public. Convenient access to financial services can reduce economic inequality and foster the
post-pandemic economic recovery process. The targets of Bank Mandiri’s financial inclusion are:
1. Low economic society (micro).
2. Secondary society (unbanked and underbanked).
3. Groups with low and irregular incomes.
4. People living in remote areas.
5. People with disabilities.
6. Workers who do not have legal identity documents.
7. Rural and peripheral communities.
8. Areas with limited formal financial networks due to geographical constraints, diffuse populations, and low
financial literacy.
In order to open access to banking services as much as possible, as well as participate in overcoming social
issues, Bank Mandiri participates in the Financial Inclusion program by providing banking services for MSME
entrepreneurs to micro entrepreneurs.
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ACCESS TO MSME LOANS
Micro, Small and Medium Enterprises (MSMEs) are vital To deepen market share, Bank Mandiri provides
business communities in Indonesia. MSMEs constitute special offers for MSMEs related to Bank Mandiri’s
the largest proportion and user of direct labor in the wholesale customers or ecosystem financing.
economy. As the backbone of the economy, the Bank Mandiri customers who are multinational
Government fosters MSMEs to innovate to elevate companies, large companies, to State-Owned
to a higher level and play a greater role in improving Enterprises are the center of this ecosystem. MSMEs
the community’s economy. that are included in the ecosystem can attain more
competitive interest rates than the applicable Micro
Business Loan Interest Rate Program (KUM).
Bank Mandiri’s support to MSMEs
by providing access and capital MSME loans are provided through Working Capital
is a portfolio development that Loans and Investment Loans, Bank Mandiri also
provides Micro Business Loans (KUM) and participates
has a positive social impact in Government programs by providing People’s
as it improves living standards, Business Loans (KUR) in the micro banking segment.
job opportunities, and poverty
In 2023, Bank Mandiri expanded access to financial
alleviation. Bank Mandiri has services for MSME business practioners in the fisheries
1.2 million MSME debtors who sector by collaborating with fisheries start-up PT
Rantai Pasok Teknologi (FishLog). This collaboration
benefited from MSME loans of allows Fishlog partners in the fishing industry sector,
Rp126.1 trillion, grew 7.5% from the both bankable and unreachable by conventional
previous year. This achievement banks, to have adequate business scale.
was also followed by the ratio Digitalization is one of the main issues that must be
of non-performing loans (NPL) in addressed by MSME communities. Bank Indonesia
(BI) stated that during the pandemic, the number of
the MSME segment which was e-commerce transactions almost doubled from 80
maintained at the level of 1.34%. million transactions in 2019 to 140 million transactions
This MSME loan portfolio reached in August 2022. This indicates that adaptation
to e-commerce transactions based on digital
24.3% of the Bank’s total loan technology is imperative for MSME communities in
portfolio. line with the opening of huge market opportunities
(Bank Indonesia, 2022).
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Bank Mandiri has released the Livin’ Merchant by Mandiri application to open wider access to finance for
micro-class productive businesses. Livin’ Merchant is a cashier application aka point on sale (POS) that will
digitize payment transactions at MSME merchants; to ensure that they can directly accept QRIS transaction
payments from various banks and e-wallets. Currently, the Livin’ Merchant application can be enjoyed without
fees, free of transaction fees, and MSME communities can disburse funds on the same day up to three times
a day.
Bank Mandiri’s digital distribution network innovation consists of Livin’
App, with 21 million registered users, Livin’ Merchant with around 1.4
million registered merchants, KOPRA platform which is currently used
by more than 95% of Bank Mandiri’s wholesale customers, and 241
Smart Branches which are digital transformation of Bank Mandiri’s
conventional branch offices.
Micro, Small and Medium Enterprises Segment Financing (Rp Billion)
No. Sector 2023 2022
1 Palm Oil and CPO Plantations 21,651.18 19,278.91
2 Retail Trade of Food, Beverages, and Cigarettes 16,881.72 36,772.69
3 Hotels, Restaurants and Accommodation 9,971.93 9,380.37
4 Retail Trade of Home Appliances 8,630.64 8,411.45
5 Agriculture 5,722.69 5,491.57
6 Non-Financial Business Services 5,208.41 5,343.10
7 Social Services and Institutions 4,911.95 4,374.70
8 Land Transportation Services 3,846.86 3,348.76
9 Livestock and Animal Feed 3,756.88 3,510.38
10 Retail Trade of Textiles and Textile Products 3,364.03 3,680.76
11 Others 41,548.40 37,702.34
12 Total 125,494.69 117,295.03
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MICRO FINANCING ACCESS
Bank Mandiri consistently fosters MSME business practitioners to increase business competitiveness capacity
so as to promote economic growth and employment through Micro financing. In disbursing micro loans to
MSMEs, Bank Mandiri utilizes the upstream-downstream scheme (close loop) in accordance with regional
strategy by optimizing the value chain ecosystem of Bank Mandiri’s wholesale customers.
KUR AND KUM PERFORMANCE
692,043
601,769
512,573
467,898
429,035
384,838 389,854
44,488
38,965
33,113
27,072
22,595
17,071
13,996 KUM
KUR
6,571 6,118 6,126 5,672 6,040 7,424 10,087
Total Debtors
2017 2018 2019 2020 2021 2022 2023
43% 56%
DEBTORS
Rp37.35 trillion Portfolio Rp44.49 trillion
528,942 debtors Total 692,043 debtors
94.22% Current Collectivities 95.49%
1.12% NPL 1.58%
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People’s Business Loans (KUR)
People’s Business Loans (KUR) is a working capital and/or investment loans to individual debtors, business
entities, and/or business groups that are productive and feasible but do not have additional collateral or
insufficient additional collateral. The KUR program aims to increase access to financing for MSMEs to enable
business capacity and competitiveness to also increase.
Bank Mandiri with core competence as a wholesaler Bank develops an ecosystem-based KUR disbursement
strategy. In this strategy, Bank Mandiri collaborates with companies that have become wholesale debtors to
then provide recommendations for their managing partners to be financed by KUR.
Bank Mandiri serves three types of KUR, as follows:
• KUR Retail with loan ceiling above Rp25 million to a maximum of Rp200 million per debtor, and a maximum
period of 3 years for working capital loans and 5 years for investment loans.
• KUR Micro with a maximum loan ceiling of up to Rp25 million per debtor and a maximum period of 2 years.
• KUR TKI with a maximum loan ceiling of up to Rp25 million per debtor with a period adjusted to the
employment contract period or a maximum of 12 months.
By implementing the KUR disbursement strategy through this ecosystem, MSMEs can gain better access to
financial services, including KUR disbursement in a fast process.
Meanwhile, from the beginning of disbursement in 2008 to 2023, Bank
Mandiri has disburse KUR to 2.8 million debtors with a disbursement limit
of Rp224.91 trillion.
KUM Micro Business Loans (KUM)
Micro Business Loans (KUM) is a loan provided to micro entrepreneurs to finance productive business needs
both for investment needs and working capital needs. One of the advantages of Micro Business Loans is the
interest rate that competes with fixed installments every month with easy application conditions and a fast
loan process.
KUM disbursement is one of Bank Mandiri’s roles in assisting MSMEs to develop, expand reach, boost output,
and enhance competition in the market, allowing them to positively contribute to the local economy.
During 2023, Bank Mandiri has disbursed Micro Business Loans
amountingto Rp15.674 billion with a total of 361,270 active debtors.
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Financing to Women via MSME Loans
Women play an important role in the progress of the MSME ecosystem in Indonesia. Bank Mandiri is committed
to helping increase the business competitiveness capacity of MSME communities, particularly women, allowing
them to actively contribute to fostering economic growth and helping to expand employment.
In the last five years, Bank Mandiri has a portfolio of active women micro
entrepreneurs as many as 692,043 debtors with total loans of Rp44.5
trillion through KUR and KUM products. This number makes women
debtors of Bank Mandiri micro entrepreneurs occupy the largest portion
of the total debtors or around 56.7% of the total active debtors of the
micro segment of 1,220,985 debtors.
The credit quality of women debtors also indicates better quality than male debtors, with current collectability
of 99.49% and Non-Performing Loans of 1.12% as of December 2023. Meanwhile, the current collectability of
male debtors was 94.22% with Non-Performing Loans of 1.58.
Simpanan Mandiri Makmur (SiMakmur)
SiMakmur is a rupiah-based individual deposit account service that uses technology and information from
Mandiri Agents to make banking services more accessible to everyone. SiMakmur has the advantage, which is
free minimum account balance and free monthly administration fee. Customers with SiMakmur accounts are
facilitated in transactiion without having to visit the Bank’s branch office and simply visit the nearest Mandiri
Agent. SiMakmur services have been guaranteed by the Deposit Insurance Corporation (LPS).
Bank Mandiri continues to promote inclusivity for people with disabilities through the Inclusive Economic
Acceleration Movement by opening 10,000 new savings accounts for people with disabilities throughout West
Java, Central Java, and Yogyakarta. Bank Mandiri provides various types of savings products according to
the needs of prospective customers ranging from Tabungan Now, Tabungan Mitra Usaha, and Tabungan
Simpanan Pelajar (SimPel) for people with disabilities who do not have a National Identity Number (NIK).
Comprehensive information on Bank Mandiri’s Financial Inclusion is detailed in the Sustainability Report of Bank
Mandiri, which is published concurrently but in a separate publication.
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Consumer Protection
The Bank Operational Policy of Bank Mandiri 1. Collection can only be done if the quality of
governs the execution of consumer protection the debtor’s receivables is included in the bad
functions. Subsequently, internal policies within quality.
each work unit further elaborate on this policy. This 2. Informing the debtor if the collection of the
demonstrates the Bank’s commitment to support a debtor’s obligations has been submitted to the
reliable consumer protection system and achieve a Collection Service Provider Company.
financially sustainable, sound system that safeguards 3. Collection is prohibited by using physical or
the interests of the public and consumers. verbal pressure;
4. Collection is prohibited from being made to
Since October 2022, Bank Mandiri has also parties other than the debtor;
established a Consumer Protection Unit as 5. Collection using means of communication is
mandated by OJK Regulation No. 6/POJK.07/2022 prohibited from being continuously disruptive;
concerning Consumer and Public Protection in the 6. Collection can only be done at the place of the
Financial Services Sector, which is responsible for: debtor’s billing address or domicile;
1. Disseminate the principles of Consumer 7. Collection can only be done from 08.00 to 20.00
Protection to all PUJK Employees. time in the debtor’s domicile area.
2. Coordinate the planning and implementation
of PUJK compliance with Consumer Protection In addition, the policy also regulates the rights of
provisions. creditors to:
3. Coordinate monitoring and evaluation of 1. Obtaining a sufficient explanation of the
the implementation of PUJK compliance with characteristics of the product.
Consumer Protection provisions. 2. Access the terms and conditions of fund products
4. Report on implementation and provide through the Bank Mandiri website.
recommendations to the Board of Directors 3. Obtain transaction convenience through
related to Consumer Protection. branches, e-banking services or other facilities
5. Coordinate the preparation and submission of determined by the Bank.
reports related to Consumer Protection. 4. Earn interest in accordance with the applicable
provisions at the Bank.
In addition to having a consumer financial protection 5. Obtain information on procedures for handling
policy, Bank Mandiri also has a debt collection and resolving customer complaints.
policy that contains the fulfillment of debtor rights as
stated in: In the lending process, Bank Mandiri prioritizes
1. Bank Mandiri’s Credit Policy with the latest the principle of prudence and regular portfolio
amendments was signed by the Board of monitoring. The application of the due-diligence
Directors and is effective as of 7 March 2022. in the lending process is reflected in the escalation
2. Standard Credit Collection & Recovery mechanism in the loan approval and monitoring
Operating Procedures as last amended in 2022. process for large-scale and high-risk debtors.
3. Other related internal regulations
The lending process flow of the Loan Monitoring
The regulation generally upholds debt collection Stage includes the Watchlist mechanism as one of
procedures while safeguarding the welfare of several methods for assessing the creditworthiness of
debtors as consumers. When a Collection Service existing debtors. This mechanism functions as an Early
Provider Company handles the collection, Bank Warning Signal to assess the credit quality extended
Mandiri shall ensure the following: by examining three key factors: the debtor’s future
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business prospects, financial performance, and OJK Financial Services Advertising Guidelines.
repayment history. Consequently, published communication materials
are also pay attention to the interests of consumers/
In the event that a decline in quality is detected customers. In its implementation, all Product and
during the review process, Bank Mandiri will Service Marketing Communication activities are
intervene to rescue non-performing loans. An reported periodically to the Board of Directors.
initiative undertaken by the Bank to address non-
performing credit debtors who maintain viable Bank Mandiri manages several financial literacy
business prospects and performance, and ability programs to improve people’s financial literacy
to repay, with the aim of minimizing the possibility regarding finance and banking. Some of these
of losses for the Bank and instill confidence in the programs are:
lending. 1. MSME Education on Livestock – “Seizing Business
Opportunities for the Laying Chicken Farm
The loan rescue may involve restructuring. Ecosystem”
The following restructuring measures may be 2. MSME Education to Support Infrastructure
implemented: Development
1. Reduction in lending rates; 3. Mandiri Education
2. Extension of credit term; 4. Education and Socialization of Tabungan
3. Reduction of credit interest arrears; Simpanan Pelajar (SIMPEL) and One Account
4. Reduction of credit principal arrears; One Student Program (KEJAR)
5. Additional credit facilities; and/or 5. Financial Management and Planning for Payroll
6. Conversion of credit into temporary capital Customers
participation, 6. Personal Finance Webinar
7. Empowering Indonesian Migrant Workers
Bank Mandiri has also established the Business through the Mandiri Sahabatku entrepreneurship
Committee and Risk Management & Credit program.
Policy Committee, both of which are tasked with 8. Financial Literacy Program (SME Group)
evaluating the Bank’s products and services, • Mandiri UKM Center (UKMC) is a business
including providing risk assessments of products and model targeted to comprehensively work
services issued by Bank Mandiri. on the business potential of SMEs regulated
within a certain radius, particularly in cities
A complete review of the Business Committee and contributing to Indonesia’s GDP (Gross
the Risk Management & Credit Policy Committee Domestic Product).
is detailed in the Bank Mandiri Annual Report, • Mandiri UKMC aims to provide a forum for
Corporate Governance Chapter, the Committee of MSME communities to obtain faster and
the Board of Directors. easier credit financing and improve the
competence of MSME communities through
Bank Mandiri internal regulations govern marketing literacy mentoring/training, such as tax
activities, communication, products, and services. advisory, financial statement education, etc.
This provision pertains to guidelines and standards
for communication materials intended for public Bank Mandiri also conducts various trainings to
dissemination, with guidance and attention improve the ability of employees in providing
to regulatory regulations, such as POJK No.6/ consumer protection which information is detailed
POJK.07/2022 concerning Consumer and Public in the Bank Mandiri Annual Report and Sustainability
Protection in the Financial Services Sector and Report, Human Resources Chapter.
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Moreover, Bank Mandiri has a complaint submission mechanism if customers experience problems in
transactions, complaints or other complaints. Bank Mandiri established a special work unit, namely Customer
Care Group to provide the best service. The main task of this unit is to resolve all customer complaints in
accordance with the Service Level Agreement (SLA) that has been set.
CUSTOMER COMPLAINTS HANDLING
• Receive • Conduct
Complaints Complaints investigations
Submissions • Complaint • Decision
Input Making
Mass Media,
Telephone, Email, Complaints Update on
Social Media, System Investigation Results
Branch Mail
Receive the Inform customers Update
Results of the of investigation Investigation
Complaint results Results into
Customers are given easy access to complaint services with various media choices both oral and written, such
as the following:
Twitter Account Livechat Whatsapp
24 hours via Line
14000 @mandiricare
and @bankmandiri 0811-8414-000
Website Akun Facebook
“Mandiri Care” dan
by selecting the “Contact us” “Bank Mandiri”
menu.
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An official letter addressed to Bank Mandiri, either delivered
directly, or sent by post.
Email: Instagram Account Bank Mandiri
mandiricare@bankmandiri.co.id. @bankmandiri throughout Indonesia.
Bank Mandiri also provides a whistleblowing system called Letter to CEO (LTC) in addition to the mechanism
mentioned above. LTC is managed by an independent third party with the following objectives:
1. Be independent and professional.
2. Minimize the risk of conflict of interest.
3. Provide a sense of security for the whistleblower.
4. Increase stakeholder confidence in LTC management.
5. The whistleblower can monitor the follow-up status of the LTC report submitted.
Complete information on whistleblowing systems and mechanisms is detailed in this Annual Report -
Governance Chapter, and Sustainability Report - Customer Service and Satisfaction Chapter.
Data Privacy and Security
Bank Mandiri sets priority on maintaining customer data privacy as part of human rights (HAM). We safeguard
customers’ personal information through technological, process & administrative, organizational and physical
security steps. We develop code of ethics/business conduct including standards on how employees must
protect customer confidential information.
Therefore, since customers open an account in Bank Mandiri Group, customers require to fill and check
customers’ consent according to the applicable regulations. Customers are also allowed to withdraw
consumer’s consent at any time. Furthermore, Bank Mandiri requires Non-Disclosure Agreement (NDA) for third
party if there is cooperation that uses customer data, and only sends customer data according to customer’s
consent. The bank also ensures that delivery of campaign covering customer’s consent.
The governance of customer data management has been formed in operational policies, namely Standard
Data Management Procedures and Operational Technical Guidelines for the provision of internal and external
data. Further information regarding the privacy policy and data security (including our subsidiaries) can be
accessed through:
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Mandiri Group are committed to building and adopted from the best practice framework. Some
updating reliable cybersecurity defense trough of the practices include:
developing security requirement standards as 1. Customers can add/complete and change
a reference for each subsidiary based on Bank (rectify, change, control) personal data through
Mandiri’s Cybersecurity Framework. Each Subsidiary branches or call centers.
will conduct self-assessment and prepare an action 2. The process of masking on sensitive data.
plan for compliance if there are any gaps with 3. Protection of sensitive data against access
assistance by CISO Division. Furthermore, the action by unauthorized parties/persons through the
plan of each subsidiary is reported to Bank Mandiri’s application of data classification.
Management by Board of Directors of Subsidiaries 4. Safeguarding against data leakage through the
to getting feedback to adapting the cybersecurity implementation of Data Loss Prevention (DLP)
defense in Mandiri Group. tool.
5. Secure file sharing with the implementation of
In addition, in order to perform the data multi-factor authentication (MFA) integrated into
harmonization process in the Subsidiaries, including data management technology.
data privacy and security, Mandiri Subsidiary 6. Periodic Security Awareness to educate
Management Principle Guideline (MSMPG) has employees and customers about the importance
regulated provisions on data management of maintaining the confidentiality and security of
that can be adopted and harmonized by the personal data.
Subsidiaries. Issues and discussion topics related to 7. Protection of personal data from loss, leakage,
data management, including data privacy and damage through adequate security controls.
security, are reported and discussed at the board- 8. Data efficiency through the implementation
level committee, namely the Data Steering Forum. of backup, switch-over, and disaster recovery
The Data Steering Forum is held at least once a training efforts
year attended by the Director of Risk Management,
Director of Compliance, Director of Finance and In order to minimize the misuse of customer data, Bank
Strategy, and Director of IT. Mandiri has launched Livin’ Supper Apps with liveness
detection and face recognition features so the
Regarding the management of confidentiality and customer can make financial transactions through
security of personal data, Bank Mandiri has acquired mobile banking. With this feature, customer data is
and implemented a Data Governance Framework directly stored in the system without going through a
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physical form. Livin’ customers can change/ rectify 2. Measurement of Incident Handling Maturity
their personal data, open savings accounts & apply Level (TMPI) with the result of maturity level
credit cards, withdraw cash without a card, quick 5 – “Optimize” (highest score). TMPI is a tool to
pick favorite transactions, instant e-money top map the level of organizational readiness in
up, and online shopping payments. Furthermore, responding to and recovering cybersecurity
Bank Mandiri ensure customer rights to rectification incidents, including in detecting and responding
and control the personal data can be done in all if there is an incident of personal data leakage
branches or via call center 14000. due to system security gaps.
Bank Mandiri conducts periodic audits to perform The attendance of the Board of Commissioners
assurance functions on all information security and Directors directly at regular meetings of the
activities, including customer protection, data Risk Monitoring Committee, Audit Committee, and
privacy, and fraud management, which are Integrated Governance Committee demonstrates
implemented in accordance with internal and Bank Mandiri’s forthrightness in monitoring
regulatory regulations. The audit is divided into the information security. The committee meeting
following activities: agenda includes: quarterly reporting on ESG
initiatives on topics such as Privacy & Data Security,
1. Internal Audit Bank Mandiri’s multi-layer defense mechanism, and
The internal audit process is carried out at least meeting Mandiri Group’s security criteria.
once in a year by a special IT Security Audit unit
under the supervision of the IT Audit Unit (SKAI – The Security Awareness program is also carried
Internal Audit Unit). out on a monthly basis to develop knowledge of
2. External Audit information security in daily behavior, with the goal
The external audit process is carried out at least of making it the Bank’s culture. Every year, Bank
once in two years by reputable international Mandiri provides security awareness training for
consultants (external independent parties). all employees (at all levels in local and overseas
The external audit process is also carried out to offices) as well as third parties/contractors. Bank
comply with regulatory compliance aspects Mandiri also conducts regular security awareness
(BI) with the issuance of PBI No. 23/6/PBI/2021 campaign programs through various media,
concerning Payment Service Providers. In 2023, including a monthly newsletter, quarterly posters,
another external audit by reputable international quarterly podcasts, and a semester phishing drill.
consultants (external independent parties) with Data security protection, data confidentiality, latest
audit coverage covering customer protection, cyber-attack trends, how to identify and avoid
information security & data privacy, and fraud phishing, and online transaction security are some
management. of the topics covered in the security awareness
campaign.
Moreover, an assessment was also carried out by
an independent external assessor, namely the State Bank Mandiri also continues to increase customer
Cyber and Encryption Agency (BSSN) related to: security awareness by organizing educational
1. Cyber Security Maturity (CSM) assessment with programs through various official Bank channels,
maturity level 5 – “Optimal” (highest score). such as: website, social media (Instagram,
CSM assessment is an instrument from BSSN Facebook, Twitter), and YouTube. Examples of
to assess the level of cybersecurity maturity education carried out through www.bankmandiri.
of an organization, including the assessment co.id website with Digital Transaction Security
of management maturity and protection of links are educational content to maintain the
personal data privacy. confidentiality of personal data such as PIN, card
validity period, 3 CVV numbers on the back of the
card, card limit, User ID, password, and OTP.
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Bank Mandiri implements Good Corporate
Governance (GCG) based on the principles of
GCG, TARIF (Transparency, Accountability, Responsibility,
Independence and Fairness), which has now been
developed into four pillars of Indonesian corporate
governance by the National Committee for Governance
Policy (KNKG), namely: Ethical Behavior, Accountability,
Transparency and Sustainability.
GOVERNANCE PILLAR PERFORMANCE
Strengthening ESG Practices
Most Trusted Company
Establishment of ESG Group as a ‘control tower’ for ESG implementation at Bank
95.22 Mandiri
ESG Governance Oversight by the Board of Commissioners and Board of Directors,
supervised directly by the Vice President Director, and reported to the Risk
Bank Mandiri received Management Policy and Committee (RMPC) and Risk Oversight Committee (ROC)
the title as one of the
top performers in the
Corporate Governance & Privacy Policy on Bank Mandiri products and all Subsidiaries
Perception Index (CGPI)
Whistleblowing System – Letter to CEO (WBS-LTC) managed by an independent
*) Previous Rating: 95.01 external party
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ESG Governance
Bank Mandiri manages sustainability Duties and Responsibilities – ESG Unit
comprehensively, including ESG topics, within the • Develop frameworks, commitments, roadmaps
framework of sustainable financial work to achieve and targets related to ESG/Sustainability.
the vision of sustainability, “Becoming Indonesia’s • Monitoring Bank Mandiri’s Sustainable Portfolio
Sustainability Champion for A Better Future.” (according to POJK 51/2017 criteria) and
reporting Bank Mandiri’s Portfolio in accordance
To achieve this goal, the company establishes with the Indonesian Green Taxonomy.
governance bodies involved in planning, decision- • Encourage the development of Sustainable
making, monitoring, evaluation, and implementation Financial services/products.
of bank-wide ESG strategies within the following • Cascading relevant ESG KPIs across all units.
structure. • Ensure ESG disclosure is in line with best practice.
• Internalizing ESG awareness to all employees.
Duties and Responsibilities – Directors & • Ensure alignment of ESG aspects into all business
Commissioners processes and internal regulations.
• Monitoring & evaluating the Company’s
compliance with the Articles of Association,
Authority regulations, and other laws and
regulations related to Risk Management.
• Provide recommendations to the President
Director regarding the preparation of Risk
Management Policies, Strategies and
Implementation Guidelines.
SUSTAINABILITY GOVERNANCE STRUCTURE
Board of Commissioners / Related Board of Commissioners Committee
Board of Directors / Related Board of Directors Committee
ESG Working Group ESG Coordinator Work Unit
ESG Contributor Work Unit
- Business Unit
- Risk Management Unit
- Supporting Unit
- Regional Offices I-XII
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Sustainable Finance Management
The Board of Directors is fully responsible for Within the framework of implementing sustainable
determining the Company’s sustainability direction finance, Bank Mandiri has added a new unit,
(Framework, Commitment, Strategy, Initiatives, namely ESG Group, in accordance with SK/
Roadmap) related to climate change and the KOM/05.2/2022 dated 18 July 2022 and stated
achievement of Sustainable Development Goals in the Decree of the Board of Directors of KEP.
(SDGs); which is embodied in the Sustainable DKP/32/2022 dated 12 September 12. ESG Group is
Finance Action Plan (RAKB) 2024-2028, approved by responsible for sustainable finance in accordance
the Board of Commissioners, and submitted to the with the mandate of POJK-51/2017. ESG Group is a
regulator in November every year. full-time permanent unit that replaces the previous
sustainable finance task force.
Each member of the Board of Directors ensures the
implementation of the RAKB and the management ESG Group is the control tower of ESG implementation
of relevant ESG topics in each directorate in at Bank Mandiri and all subsidiaries. ESG Group is
accordance with the time frame set out in the RAKB. led by a Senior Vice President under the authority
The integration and coordination of ESG topics of the Company’s Vice President Director. The daily
management is specifically under the authority of functions of ESG Group include ESG framework
the Vice President Director and is carried out by ESG management, alignment of provisions in line with
Group with the scope as follows: ESG and climate change issues, sustainable portfolio
1. ESG Framework Management, management, responsible operational strategies,
2. Coordination of provisions consistent with ESG including communication and reporting functions
and climate change issues, to external and internal parties.
3. Sustainable portfolio management,
4. Responsible operational strategy,
5. Communication and reporting functions to
external and internal parties.
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CORPORATE
TATA KELOLA KOMITMEN
ESG COMMITMENTS
& TANGGUNG
SOCIAL ANDJAWAB
ENVIRONMENTAL Financial
LAPORAN
GOVERNANCE
PERUSAHAAN &
PELAKSANAAN
PRACTICES ESG SOSIAL DAN LINGKUNGAN
RESPONSIBILITY KEUANGAN2024
Statemens 2023
GOVERNANCE PILLARS
ESG Management and Supervision
The Company ensures that ESG governance aspects, in consultation with stakeholders, such as
performs effectively in accordance with shareholders, regulators, the community and other
stakeholder expectations. ESG governance is parties. This consultation can be in the form of face-
monitored continuously to ensure that matters to-face meetings, online meetings, or through reports
related to sustainability are internalized in the overall received. The frequency of meetings or reports is
governance structure of the Company. Bank Mandiri adjusted to the needs. In its implementation, the
has also set a goal to manage ESG-related matters Board of Commissioners and Board of Directors
effectively in accordance with laws and regulations delegate the responsibility to manage sustainability
and pay attention to ESG practices implemented by impacts to the ESG Unit, which is directly supervised
banks and global initiatives. by the Vice President Director, and reports to the
Risk Management Policy and Committee (RMPC)
Specifically for climate risk management, the Board and Risk Monitoring Committee (RMS). Reports from
of Directors is assisted by the Risk Management the ESG Unit are then forwarded to the Board of
and Policy Committee (RMPC) and in its supervision Directors regularly as needed and to the Board of
the Board of Commissioners is assisted by the Commissioners with a frequency of at least 4 times
Risk Monitoring Committee (RMC). Climate risk per year.
monitoring is carried out through board meetings,
Risk Management and Credit Policy Committee Management supervision in the enforcement of the
(RMPC) and ESG Forum at least six times a year. Code of Conduct includes supervision by the Board
As the highest governance body, the Board of of Directors related to the implementation of integrity
Commissioners and Board of Directors sets the and ethics which are part of the Implementation of
company’s direction through sustainability policies, the Internal Control System. In supervision, the Board
strategies, and targets in social, economic, and of Directors ensures the growth of a corporate
environmental topics, including climate change culture that upholds ethical values, the integrity of
issues which are then embodied in Bank Mandiri’s each Mandirian, makes management an example
policies and strategies. The Board of Commissioners that fosters the involvement of everyone and
and Board of Directors actively identify and evaluate makes a culture of risk inherent at every level of the
the impacts of sustainability and climate change organization.
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Page 484
SOCIAL AND
ENVIRONMENTAL
RESPONSIBILITY
TJSL funds
amounting to
Rp
174.6
billion
Bank Mandiri continues to demonstrate its
commitment to supporting the achievement
of various Sustainable Development Goals by
disbursing TJSL funds amounting to Rp174.6 billion.
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HIGHLIGHTS REPORTS PROFILE ANALYSIS
SOCIAL AND ENVIRONMENTAL
RESPONSIBILITY COMMITMENTS AND
POLICIES
Bank Mandiri demonstrates its unwavering
commitment to conducting sound business
operations by consistently prioritizing a balance of
economic, social, and environmental performance through
the implementation of various social and environmental
initiatives that are adequately funded. The Company
has successfully disbursed TJSL funds totaling Rp174.6
billion in 2023 by conducting various kinds of activities
that contribute to the achievement of various Sustainable
Development Goal goals.
Social and Environmental Responsibility (TJSL) Bank Mandiri is convinced that by fostering and
programs are implemented by Bank Mandiri in fortifying long-term value creation, it will be possible
order to contribute to the attainment of various to establish a robust foundation for sustainability. This,
Sustainable Development Goals. The execution in turn, will enable the Bank to attain a sustainable
of TJSL programs serves as a tangible illustration competitive advantage and fortify its broader
of Bank Mandiri’s accountability towards all resilience towards the environment and community.
stakeholders. By incorporating various development
initiatives in its TJSL program, Bank Mandiri aims to The execution of Bank Mandiri TJSL program
address current requirements while ensuring that the refers to ISO 26000 through the concept of CSV
fulfillment of future needs is not reduced, sacrificed, (Creating Share Value) with the characteristics of
or compromised. Bank Mandiri’s present approach sharing benefits and values. This is in line with the
to business development involves the prioritization Minister of SOEs No. PER-1/MBU/03/2023. As such,
of performance alignment in economic, social, and the implementation of Bank Mandiri TJSL program
environmental sectors through the implementation is expected to provide optimal benefits for social
of TJSL programs. and environmental development, contribute to the
creation of added value for the Company, and
foster more resilient and independent businesses for
community of micro small enterprises.
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
COMMITMENTS AND POLICIES
ISO 26000 Standard Principle
Community Engagement
& Development 06 01 Human Rights
Organization
Environment
05 Governance 02 Manpower Practices
Consumer Issues
04 03 Fair Business Practices
TJSL LEGAL REFERENCES
TJSL programs and activities are carried out by 3. Law No. 40 of 2007 concerning Limited Liability
referring to the Bank’s Mission and in line with Companies as last amended by Government
Environmental, Social, and Governance (ESG) Regulation in Lieu of Law No. 2 of 2022 concerning
aspects. The TJSL program is also carried out based Job Creation;
on various regulations, including: 4. Government Regulation No. 47 of 2012
1. Law No. 7 of 1992 concerning Banking as has concerning Social and Environmental
been amended with Government Regulation Responsibility of Limited Liability Companies;
in Lieu of Law No. 2 of 2022 concerning Job 5. Regulation of the Minister of State-Owned
Creation. Enterprises of the Republic of Indonesia No.
2. Law No. 19 of 2003 concerning State-Owned PER-1/MBU/03/2023 dated 3 March 2023
Enterprises as last amended by Government concerning Special Assignments and Social and
Regulation in Lieu of Law No. 2 of 2022 concerning Environmental Responsibility Programs for State-
Job Creation. Owned Enterprises.
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HIGHLIGHTS REPORTS PROFILE ANALYSIS
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
COMMITMENTS AND POLICIES
TJSL PRINCIPLES
Referring to SOE Minister Regulation No. PER-1/MBU/03/2023 on Special Assignments and Social and
Environmental Responsibility Programs of State-Owned Enterprises, there are four principles to ensure that the
implementation of the TJSL Program is carried out systematically and comprehensively to achieve performance
targets according to priorities and work plans. These four principles are:
1. Integrated, which is based on risk analysis and business processes that links with stakeholders;
2. Directed, which is having a clear direction to achieve the Bank’s objectives;
3. Measurable impact, which is having contributions and providing benefits that produce change or added
value for stakeholders and the Bank.
4. Accountability, which is accountable, so as to keep away from potential abuse and irregularities.
TJSL PILLAR
The strategic initiatives of Bank Mandiri’s TJSL are structured based on four main pillars: social, environmental,
economic, and legal and governance. These pillars align with Minister of State-Owned Enterprises Regulation
No. PER-1/MBU/03/2023 concerning Special Assignments and Social and Environmental Responsibility Programs
of State-Owned Enterprises.
01
Environment For sustainable management of natural resources and the
environment as a support for all life
02 To achieve quality economic growth through sustainable
Economy employment and business opportunities, innovation, inclusive
industries, adequate infrastructure, clean energy and
supported by partnerships
03 To realize legal certainty and effective, transparent,
Legal &
accountable, and participatory governance to create
Governance
security stability and achieve a state based on law
04
Social To achieve the fulfillment of quality human rights in a fair and
equal manner to improve welfare for all communities
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
COMMITMENTS AND POLICIES
TJSL PROGRAM STRATEGY
Bank Mandiri’s TJSL program is expected to improve benefits Bank Mandiri initiates an assessment to
community welfare by opening opportunities ascertain the capabilities and requirements of the
for the community to carry out their economic local community. The following is the TJSL budget for
activities. Another expected impact is that people the 2023 reporting year according to Bank Mandiri’s
who acquire and use funds will be able to make TJSL Pillar:
transactions, thereby stimulating the country’s
economy. Consequently, in order to optimize Bank Mandiri’s CSR Program Target according to
TJSL Pillars - 2023
Pillar Target (Rp)
Social 47,500,000,000
Economy 68,800,000,000
Environment 22,500,000,000
Legal & Governance 11,200,000,000
Total 150,000,000,000
PURPOSE OF TJSL SCOPE OF TJSL BANK MANDIRI
The objectives of Bank Mandiri’s TJSL Program are: Bank Mandiri’s TJSL program is carried out with the
1. Realizing a harmonious relationship between the target beneficiaries being the community around
Bank and the community. the Bank’s operational activities and the wider
2. Helping the growth and development of community selectively. During 2023, Bank Mandiri’s
micro, small and medium enterprises that are TJSL program activities are focused on 3 (three)
independent, resilient, and competitive with main areas, namely Education, Environment and
professional management. MSE Development.
3. Developing a pattern of coaching micro, small
and medium enterprises, by prioritizing aspects
of equity, independence, professionalism, and
ethics.
4. Maintaining environmental sustainability,
and helping to improve the quality of life of
the community which includes the areas of
education, health and wellbeing.
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
COMMITMENTS AND POLICIES
TJSL MANAGEMENT STRUCTURE
Bank Mandiri’s TJSL program is managed by the Corporate Social Responsibility Department under the
Corporate Secretary Group. The person in charge of TJSL program is the Director of Institutional Relations.
TJSL 2023 ACHIEVEMENTS
As proof of the realization of Bank Mandiri’s commitment in implementing TJSL and achieving the Sustainable
Development Goals, Bank Mandiri received various awards from third parties during the year, including,
among others:
Awards for Bank Mandiri’s TJSL Program, 2023
Awards
No. Date Awards Organization
Award Name Category
CSR Program Sub Category Community
1 March 2023 Bronze Winner PR Indonesia Award 2023 PR Indonesia
Based Development
• Best CSR on MSME SME Program
• Best Program in Education or
2 March 2023 Scholarship Category Indonesia CSR Excellence Award 2023 First Indonesia Magazine
• Best CSR Global Program
• Best CSR Commitment
Category of Best Millennial TJSL and
3 March 2023 BCOMSS 2023 BCOMSS
Community Involvement
The Iconomics Indonesia Best CSR
4 May 2023 Adward 2023 (Indonesia CSR Brand Indonesia Best CSR Award The Iconomics
Equity Award 2023)
TOP AWARD CSR 2023 CSR Innovation
Programs for Sustainable Business
CSR Innovation Programs for Top Business - Top CSR Award
5 June 2023 Growth & TOP CSR AWARDS 2023
Sustainable Business Growth 2023
#GOLDEN THROPHY TOP ACHIEVEMENT
IS AWARDED TO
Corporate Social
Economic Recovery & Health in
6 May 2023 TSLP Appreciation Award 2023 Environmental Responsibility
Yogyakarta City
Forum (TSLP) Secretariat
Innovative Program of Economic
7 August 2023 Merdeka Awards 2023 Appreciation Merdeka Awards
Independence
Category of “BEST TJSL 2023 PROGRAM
INDONESIA TJSL AWARD 2023 (WARTA IN DEVELOPING THE ICONOMIC
8 August 2023 Warta Ekonomi.co.id
EKONOMI.CO.ID) POTENTIAL OF THE COMMUNITY BY
FOSTERING MSMEs”
9 October 2023 Republika CSR Awards 2023 CSR of MSMEs Field Republika
December Category of Economic Development IDX Channel CSR Awards
10 IDX Channel CSR Awards 2023
2023 Initiatives (Urban Festival) 2023
996 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
COMMITMENTS AND POLICIES
BANK MANDIRI TJSL PROGRAM
Here are some of the leading CSR programs run by Bank Mandiri throughout 2023:
Bank Mandiri’s Featured TJSL Program Highlights - 2023
Program Priority Category
Wirausaha Muda Mandiri (WMM) MSE Development
Rumah BUMN (RB) Bank Mandiri MSE Development
Mandiri Sahabatku MSE Development
Mandiri Education Education
Healthy Homecoming with SOEs Others
Mandiri Entrepreneur Expo MSE Development and Education
MSME Infrastructure Improvement MSE Development
Waste to Energy Environment
Integrated Rice Processing Center (SPBT) MSE Development
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
COMMITMENTS AND POLICIES
KALEIDOSCOPE OF TJSL PROGRAM 2023
CSR PROGRAM HIGHLIGHTS 2023
CSR Documentation for January - December 2023
The following are highlights of some of the excellent program activities that have been implemented.
Bank Mandiri supports the Unlimited Papua Health Service Program in Muara Tami District, Jayapura in
BUMN Service Volunteer Activities
Category : Social Community SDGs Priorities
Sustainable Cities and Settlements
Good Health & Well-being
Quality Education
No Poverty
Mandiri Entrepreneur Expo
Category : Educational Facilities SDGs Priorities
Decent Work and Economic Growth
Kick Off Wirausaha Muda Mandiri
Category : Educational Facilities SDGs Priorities
Decent Work and Economic Growth
WMM Junior 2023
Category : Educational Facilities SDGs Priorities
Quality Education
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
COMMITMENTS AND POLICIES
uRBan Festival 2023
Category : MSME Empowerment SDGs Priorities
Decent Work and Economic Growth
Quality Education
Mandiri Sahabatku in Hongkong
Category : Social Community SDGs Priorities
Decent Work and Economic Growth
Reduced Inequalities
MSME Center Assistance in Religious Tourism Area, Purwakarta
Category : Social Community SDGs Priorities
Qualifying and Economic Growth
Industry, Innovation and Infrastructure
Bank Mandiri Provides Kitchen Equipment, Tools, and Renovation Assistance for Ghara Indonesian
Children’s Oncology Foundation Jakarta
Category : Social Community, Health SDGs Priorities
Good Health and Well-Being
Bank Mandiri provides Waste Management Education and Hygiene Campaign with the theme Match Day
Clean Up engaging volunteers and the local community at Glora Tomo Stadium, Surabaya City
Category : Educational Facilities SDGs Priorities
Quality Education
Life on Land
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
COMMITMENTS AND POLICIES
Mandiri Waste Sorting Activities with Volunteers and the surrounding community at Mandiri Jogja Marathon
Category : Social Community SDGs Priorities
Climate Action
Life on Land
Ramadhan Safari assistance provided 133,000 Ramadan Basic Food packages to foundations, institutions
and communities in need in various regions
Category : Social Community SDGs Priorities
No Poverty
Zero Hunger
Homecoming is awaited, Homecoming at heart
Category : Social Community SDGs Priorities
Peace, Justice, & Strong Institutions
Tambourine Equipment CSR Assistance in Dumai City
Category : Social Community SDGs Priorities
Sustainable Cities and Communities
CSR assistance for greening residential environments by distributing infrastructure assistance for Urban Farming
activities for the Kenanga Women Farmer Group (KWT), Pela Mampang Village, South Jakarta City
Category : Environment SDGs Priorities
Climate Action
Life on Land
Sustainable Cities and Communities
Decent Work & Economic Growth
1000 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
COMMITMENTS AND POLICIES
Bank Mandiri Builds an Entrepreneurial Ecosystem for Farmers, Builds an Integrated Rice Processing Center
(SPBT) for Farmers in Jembrana Regency, Bali Province
Category : Social Community SDGs Priorities
Decent Work and Economic Growth
No Poverty
Infrastructure, Industry and Innovation
Reduced Inequalities
Soft Launching Rumah BUMN in Medan and Bogor
Category : Educational Facilities SDGs Priorities
Decent Work and Economic Growth
Assistance of 2,600 Takjil Through 23 Rumah BUMN points to Foundations or orphanages, Correctional
Institutions (Lapas), and communities in need around Rumah BUMN
Category : Social Community SDGs Priorities
No Poverty
Zero Hunger
Training for MSME Communities at Rumah BUMN
Category : MSME Empowerment SDGs Priorities
Decent work and economic growth
Bazaar and Expo Engaging Rumah BUMN Mentored MSMEs
Category : MSME Empowerment SDGs Priorities
Decent Work and Economic Growth
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
COMMITMENTS AND POLICIES
Inauguration of Tana Lino Lestari II Program, Construction of TJSL 23 SOE Collaboration Education Facilities
on Komodo Island, Nusa Tenggara Timur.
Category : SDGs Priorities
Quality Education
SOE Mart
Category : Social Community SDGs Priorities
Decent Work and Economic Growth
Bank Mandiri’s support to improve MSMEs Palembang specialties in Lorong Roda Village, Palembang City,
carried out as a series of Palembang City Anniversaries
Category : Social Community SDGs Priorities
Decent Work and Economic Growth
CSR Disaster Response Assistance
Category : Social Community SDGs Priorities
Sustainable Cities and Communities
Zero Hunger
No Poverty
Uninhabitable House (RUTILAHU)
Category : Social Community SDGs Priorities
Sustainable Cities and Communities
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
COMMITMENTS AND POLICIES
Assistance of 103 basic necessities and 25 packages of children’s school bags in Cariu Village,
Mangunkerta Village, Cugenang Cianjur District, West Java to victims of the Cianjur earthquake
Category : Social Community SDGs Priorities
Quality Education
No Poverty
Zero Hunger
Assistance for Revitalization of Facilities and Infrastructure of the Malalayang Beach MSME Area in Manado
Category : Social Community SDGs Priorities
Decent Work and Economic Growth
Green Our Earth
Category : Social Community SDGs Priorities
Climate Action
Life on Land
Sustainable Cities and Communities
BUMN Gotong Royong Boyong Tree (GRBP) Collaboration Program by distributing 10,000 trees to the
community and employees from September - December 2023
Category : Environment SDGs Priorities
Climate Action
Life on Land
Bank Mandiri provides School Supplies for Students at the RI-RDTL Border to elementary school students at
the RI-RDTL border in Belu, Malacca, NTT, distributed in two locations, Motamasin Post Jajaran Kipam III and
Motaain Post.
Category : Education SDGs Priorities
Quality Education
ANNUAL REPORT 2023 1003
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
COMMITMENTS AND POLICIES
TJSL TARGETS
Bank Mandiri has set a target of Rp150 billion to support the implementation of TJSL programs in 2023 across
the social, economic, environmental, and legal and governance pillars. The actual funds disbursed for TJSL
programs by the end of 2023 was Rp174.6 billion, or a 116.4% increase from the allocated target of Rp150
billion. This disbursement consisted of Rp74.0 billion or 49.3% of the realization in the social pillar, Rp70.4 billion
or 46.9% of the realization in the economic pillar, Rp23.3 billion or 31.4% of the realization in the environmental
pillar, and Rp6.9 billion or 9.8% of the realization in the legal and governance pillar. Below is the details of TJSL
pillar programs realization by Bank Mandiri in 2023:
Bank Mandiri’s TJSL Target Realization 2023
Achievement 2023
Types of Activities Support for the Sustainable Development Goals
(Total Programs) Realization Target
Social Pillar 426 Rp74.0 Billion Rp47.5 Billion
Pilar Economy 280 Rp70.4 Billion Rp68.8 Billion
Environmental Pillar 232 Rp23.3 Billion Rp22.5 Billion
Legal and
23 Rp6.9 Billion Rp11.2 Billion
Governance Pillar
Total 961 Rp174.6 Billion IDR150 billion
1004 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
COMMITMENTS AND POLICIES
TJSL PROGRAM PERFORMANCE
Wirausaha Muda Mandiri (WMM) Rumah BUMN (RB) Bank Mandiri
Wirausaha Muda Mandiri (WMM) is Rumah BUMN (RB) is a program aimed at
Bank Mandiri’s main TJSL program that enhancing the capacity and capabilities of
has been implemented since 2007 and MSMEs to create competitive and high-quality
aims to assist the government in growing Indonesian MSMEs.
entrepreneurship in Indonesia, particularly
among the younger generation. Where The objective is to elevate MSMEs to a higher
entrepreneurship is an important element level and produce excellent products and
of a country’s economy and is one of packaging designs that can compete both
the indicators of a country’s economic nationally and internationally. Rumah BUMN
progress. serves several functions, including MSME
development, provincial-level disaster task
The primary objective is to foster forces, co-working spaces, Millennial base
a community of aspiring young camps, and providing micro loans (KUR/KUM).
entrepreneurs who continue to synergize
in Bank Mandiri and government initiatives Since 2017, Bank Mandiri has been entrusted by
in order to effectively serve as models for the Ministry of SOEs to establish Rumah BUMN.
young individuals in Indonesia who are In 2023, Bank Mandiri has established 23 Rumah
interested in venturing into the world of BUMN, benefiting a total of 9,702 MSMEs across
entrepreneurship. various locations, from Kampar Regency (Riau
Province) to Bintuni (West Papua Province), as
The WMM Program, with the tagline Dare to well as in major cities such as Jakarta, Bogor,
Be Independent, is required to expected to Medan, Semarang, and Surabaya.
innovate in order to improve the program’s
quality to ensure it can play a direct role as In 2023, Rumah BUMN conducted various
a bridge connecting measurable creative activities, including the Rumah BUMN
ideas that are subsequently used by the Entrepreneur Week and acceleration activities
community and environment. In 2023, the focusing not only on MSMEs but also on Rumah
number of WMM registration participants BUMN facilitators through certification training,
reached approximately 8,291 from both coaching, and incubation for MSMEs (uRBan
Business Plan and Existing Business Plan Festival).
participants, and in addition to the WMM
2023 awarding event, expo activities were During the uRBan Festival, 15 MSME finalists
available featuring excellent products under the supervision of Rumah BUMN were
from WMM alumni from various cities selected after a curation process. Three winners
across Indonesia. WMM 2023 is more than competed for prizes in the form of production
simply a competition; participants will equipment assistance to support their
get a variety of new knowledge while businesses. In 2023, impact measurement was
also expanding their capacity and ability conducted to assess the benefits perceived
as strong businessmen, beginning with by direct beneficiaries and other stakeholders,
improved branding, communication, using the Social Return on Investment (SROI)
and other marketing strategies, as well as method at Rumah BUMN Cilegon. The SROI
access to the WMM Alumni Platform. value for the Rumah BUMN Program at Rumah
BUMN Cilegon was measured at 2.4.
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
COMMITMENTS AND POLICIES
Mandiri Sahabatku Mandiri Education
A series of entrepreneurship training activities Mandiri Education is an activity that
for Indonesian Migrant Workers (PMI) that has aims to improve teaching skills to
been carried out since 2011. teachers in schools and provide training
to elementary school students for
The intended target is Indonesian migrant Mandiri Education 101.
workers and it is hoped that upon their return
to their homeland, they will already have The target of Mandiri Education 101
entrepreneurial provisions, enabling them is the development of Character
to become independent entrepreneurs. Education Initial Schools in 32 State
Entrepreneurship training is provided not only Elementary Schools (SDN) in Indonesia
to migrant workers but also to migrant workers’
families. The achievement of Mandiri Education
is Conducting Character Education
Training for migrant workers is carried out training and mentoring to increase
offline and online by gathering migrant workers the capacity of educational human
from several countries such as: Hong Kong, resources and the participation of
Singapore, Malaysia and UAE. In addition parents in improving health-minded
to offline and online training, the Bapak character education in 32 State
Asuh Program was also held in synergy with Elementary Schools (SDN) with 260
Wirausaha Muda (WMM) alumni and Rumah points in Indonesia with a total of 60,000
BUMN to provide mentoring and ongoing students
training to selected migrant workers and
families.
Healthy Homecoming with BUMN
As a form of social concern, Bank Mandiri carries out joint Homecoming activities for the community
and employees around the company environment. This free homecoming initiative is also a mandatory
social activity of Bank Mandiri ahead of Eid al-Fitr which can be directly utilized by the general public.
The objectives of the implementation of these activities include providing assistance to people who
plan to return to their hometowns using public transportation modes, especially those related to Bank
Mandiri, including for customers and internal employees in need and a form of Bank Mandiri’s concern
for the environment around the company.
In organizing a healthy homecoming with SOEs on April 16-19, 2023, Bank Mandiri successfully dispatched
7,000 travelers which was held at the PBNU Office, Cilangkap TNI Headquarters, Gelora Karno with the
Ministry of SOEs, and the Ministry of Religious Affairs Office.
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SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
COMMITMENTS AND POLICIES
Mandiri Entrepreneur Expo
MSME Infrastructure Improvement
Mandiri Entrepreneur Expo is an
entrepreneurial collaboration activity A program that aims to expand MSME
with its participants, including uRBan market access by building MSME promotion
Festival Finalists who are MSMEs assisted places in public areas such as sports
by Rumah BUMN and Junior Wirausaha arenas, cultural heritage or strategic public
Muda Mandiri (WMM) with participants locations.
being Elementary School Students
under 3 categories: Urban, Rural and The target of this program is local MSMEs
3T Elementary School Students and that have excellent products and are in
Madrasah Ibtidaiyah. great demand by the community, and
have an economic impact such as MSMEs
The target of this Mandiri Entrepreneur on a labor-intensive basis.
Expo activity is to improve the spirit of
Entrepreneur from an early age and is Achievements have been carried out in
expected to produce excellent and several locations, including the Construction
quality entrepreneurs. of MSME Centers in the East Parking Area
of Gelora Karno by being able to have
In this activity, it is hoped that the an impact on 24 MSMEs, the Construction
participants can produce excellent and of MSME Centers in the Cultural Heritage
quality products. 3 winners of uRBan Area of Menara Siger Bakauheni Lampung
Festival competed for prizes in the form by being able to have an impact on 33
of production equipment assistance to MSMEs, the Construction of MSME Centers
support their business, namely 1st place in the Purwakarta Religious Tourism Area
Dyah Puspita (Mie Sehat Cempaka), 2nd and Creative Corner in Omah Curasi,
place Nastarofika (Ulur Wiji), 3rd place Surabaya.
Sabrina Naula (Recycling Village) and 3
WMM Junior winners, namely 1st place
SDN 2 Citatah West Bandung Regency,
2nd place SDN Sukaresmi Cianjur
Regency, 3rd place SDN Koda Permai
Sumbawa Regency.
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HIGHLIGHTS REPORTS PROFILE ANALYSIS
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
COMMITMENTS AND POLICIES
Waste to Energy
The Waste to Energy program is a waste management activity carried out to increase the value of
utilizing organic Waste to Energy (WTE) by developing a Waste Management Center (SEKOLA) as a
center for Waste Management development and training in Pancer Small-Village, Sumberagung
Village, Pasanggaran, Banyuwangi - East Java.
The target of this program is to socialize the implementation of waste management, particularly in the
Pancer Small-Village area in Banyuwangi City, Indonesia, to increase the utilization of organic Waste
to Energy (WTE), as well as Develop community development programs and cooperation with various
stakeholders in sustainable efforts to handle domestic waste in Sumberagung Village.
From March 2022 to March 2023, the achievements made by the WTE Program were as follows:
a. Installation of 1 BSF Unit capable of managing more than 15,700 Kg of Organic Waste
b. Installation of 10 Biogas capable of managing more than 11,400 Kg of Organic Waste
c. More than 250,000 Kg of Waste managed with types of Organic, Residual and Inorganic Waste.
d. More than 235,000 Metric Kg CO2e
Farmer Entrepreneurship
Farmer Entrepreneurship is Bank Mandiri’s tangible manifestation in increasing inclusivity and
welfare of local farmers. The program includes the development of physical infrastructure in the
form of buildings, the provision of equipment and devices for rice processing, and the provision
of institutional innovations for farmers and development for farmers, while the area includes the
Integrated Rice Processing Centers (SPBT) in Pamarican, Kebumen and Jembrana.
The objective of this SBPT is the establishment of integrated agriculture-based rural community
economic strength so that it is expected to improve the standard of living of farmers, increase rural
purchasing power, break supply chains that harm farmers, and reduce poverty in the region.
In 2023, we measure the impact or benefits received by direct beneficiaries and other relevant
stakeholders, using the Social Return on Investment (SROI) method. The SROI measurement is
carried out in the programs: SPBT Pamarican & SPBT Kebumen. The SROI value of the Pamarican
SPBT program was 3.7 and the SROI value of the Kebumen SPBT program was 3.2.
1008 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
COMMITMENTS AND POLICIES
Bangkit Bersama Mandiri Program
This TJSL program is engaged in solving community issues, such as social, health, education and
environmental areas, as well as the construction of public facilities and infrastructure. The goal
is to provide benefits for the lives and wellbeing of the community. This refers to Bank Mandiri’s
commitment in realizing social functions, such as natural disaster and non-natural disaster relief,
education, health improvement, development of public infrastructure, worship facilities, nature
preservation & social community for poverty alleviation.
These goals are aligned with the priority goals of the SDGs or Sustainable Development Goals,
namely the tenth goal or “Reduced Inequalities”.
The program activities include the following.
Disaster Response
Programs that coordinate and focus on disaster emergency response actions in collaboration with
all relevant stakeholders.
The target of this program activity is to help accelerate disaster impact management actions for
the community by meeting the basic needs of affected communities to post-disaster impacts.
Bank Mandiri takes an active role in disaster response actions that occured throughout 2023, such
as:
• Disaster Response in Mulyorejo Village, Tirto, Pekalongan- Central Java
• Flood and Landslide Disaster Response in Central Tapanuli Regency
• Earthquake Disaster Response in Jayapura City
• Flood Disaster Response in Pati Regency
• Flood Disaster Response in Musi Rawas Regency
• Flood Disaster Response in Lahat District
• Landslide Disaster Response on Serasan Island, Natuna Regency
• Pertamina Pelumpang Depot Fire Disaster Response
• Flood and Landslide Response in Manado
• Flash Flood Disaster Response in Lumajang Regency
• Flood and Landslide Disaster Response in Garut City
• Flood and Landslide Disaster Response in Jembarana and Karangasem Districts
• Flood Disaster Response in Kudus
• Flood Disaster Response in Semarang
• Flood Disaster Response in Padang
• Flood and landslide disaster response in North Sumatra
• Disaster Response to Mount Marapi Eruption in West Sumatra
In its implementation, Bank Mandiri strives to be aligned with BNPB, SOE ministries and related local
governments so as to create a positive and optimal impact in every disaster response action.
ANNUAL REPORT 2023 1009
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
COMMITMENTS AND POLICIES
DISBURSEMENT OF TJSL FUNDS
In 2023, Bank Mandiri realizes a total TJSL fund disbursement of Rp174.6 billion, of which 100% is allocated to
support the Non-UMK Funding Program, 10% for the Mandiri Young Entrepreneur program, 1.1% for Rumah
BUMN, 2.7% for Healthy Homecoming with SOEs, 0.8% for Mandiri Sahabatku. The Bank allocates funds of Rp250
billion for 2024. The following is Bank Mandiri’s TJSL fund distribution:
Table of Realization of Bank Mandiri’s TJSL Fund Disbursement, 2021-2023
Program 2023 2022 2021
Mandiri Sahabatku Rp1.4 Billion Rp500 Million Rp1.0 Billion
Wirausaha Muda Mandiri Rp17.5 Billion Rp8.9 Billion Rp6.5 Billion
Rumah BUMN Rp2.0 Billion Rp2.6 Billion Rp3.6 Billion
Healthy Homecoming with SOEs*) Rp4.7 Billion Rp3.9 Billion -
*) New programs in 2023
1010 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
ANNUAL REPORT 2023 1011
Page 505
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
Conformity of the Implementation of
Corporate Governance Towards the
ASEAN Corporate Governance Scorecard
Level Principles and Recommendations Presentation
A. Rights and Equitable Treatment of Shareholders
A.1 Basic Shareholder Rights
A.1.1 Does the company pay (interim and final/annual) dividends in an equitable and 411-412
timely manner; that is, all shareholders are treated equally and paid within 30 days
after being (i) declared for interim dividends and (ii) approved by shareholders
at general meetings for final dividends? In case the company has offered Scrip
dividend, did the company paid the dividend within 60 days.
A.2 Right to participate effectively in and vote in general shareholder meetings and 529, 545, 546,
should be informed of the rules, including voting procedures, that govern general 549
shareholder meetings.
A.2.1 Do shareholders have the opportunity, evidenced by an agenda item, to approve 529, 545, 546,
remuneration (fees, allowances, benefit-in-kind and other emoluments) or any 549
increases in remuneration for the non-executive directors/commissioners?
A.2.2 Does the company provide non-controlling shareholders a right to nominate 529, 545, 546,
candidates for board of directors/commissioners? 549
A.2.3 Does the company allow shareholders to elect directors/commissioners 529, 545, 546,
individually? 549
A.2.4 Does the company disclose the voting procedures used before the start of 529, 549, 550,
meeting? 551, 552
A.2.5 Do the minutes of the most recent AGM record that the shareholders were given 549, 550, 551,
the opportunity to ask questions and the questions raised by shareholders and 552
answers given recorded?
A.2.6 Does the company disclose the voting results including approving, dissenting, and 551, 552, 553,
abstaining votes for all resolutions/each agenda item for the most recent AGM? 554, 555, 556,
557
A.2.7 Does the company disclose the list of board members who attended the most 551, 552
recent AGM?
A.2.8 Does the company disclose that all board members and the CEO (if he is not a 551, 552
board member) attended the most recent AGM?
A.2.9 Does the company allow voting in absentia? 551, 552, 553,
554, 555, 556,
557
A.2.10 Did the company vote by poll (as opposed to by show of hands) for all resolutions 529
at the most recent AGM?
A.2.11 Does the company disclose that it has appointed an independent party 550, 551
(scrutineers/inspectors) to count and/or validate the votes at the AGM?
A.2.12 Does the company make publicly available by the next working day the result of 550, 551
the votes taken during the most recent AGM/EGM for all resolutions?
A.2.13 Does the company provide at least 21 days notice for all AGMs and EGMs? 550, 551
A.2.14 Does the company provide the rationale and explanation for each agenda item 550, 551, 552,
which require shareholders’ approval in the notice of AGM/circulars and/or the 553, 554, 555,
accompanying statement? 556, 557
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
Conformity of the Implementation of Corporate Governance
Towards the ASEAN Corporate Governance Scorecard
Level Principles and Recommendations Presentation
A.2.15 Does the company give the opportunity for shareholders to place item/s on the 550, 551, 552,
agenda of general meetings and/or to request for general meetings subject to a 553, 554, 555,
certain percentage? 556, 557
A.3 Markets for corporate control should be allowed to function in an efficient and
transparent manner.
A.3.1 In cases of mergers, acquisitions and/or takeovers requiring shareholders’ 405
approval, does the board of directors/commissioners of the company appoint an
independent party to evaluate the fairness of the transaction price?
A.4 The exercise of ownership rights by all shareholders, including institutional investors,
should be facilitated.
A.4.1 Does the company disclose its practices to encourage shareholders to engage 545 - 547
with the company beyond general meetings?
A.5 Shares and voting rights
A.5.1 Where the company has more than one class of shares, does the company 545 - 547
publicise the voting rights attached to each class of shares (e.g. through the
company website / reports/ the stock exchange/ the regulator’s website)?
A.6 Notice of AGM
A.6.1 Does each of the resolutions tabled at the most recent annual general meeting 550, 551, 552,
deal with only one item, i.e., there is no bundling of several items into the same 553, 554, 555,
resolution? 556, 557
A.6.2 Are the company’s notice of the most recent AGM/circulars fully translated into 550, 551
English and published on the same date as the local-language version?
Does the notice of AGM/circulars have the following details:
A.6.3 Are the profiles of directors/commissioners (at least age, academic qualification, 550, 551, 552
date of first appointment, experience, and directorships in other listed companies)
in seeking election/re-election included?
A.6.4 Are the auditors seeking appointment/re-appointment clearly identified? 553, 554, 555,
566, 583, 597,
603, 629, 739
- 742
A.6.5 Were the proxy documents made easily available? 550, 551
A.7 Insider trading and abusive self-dealing should be prohibited.
A.7.1 Are the directors / commissioners required to report their dealings in company 175 - 181, 646,
shares within 3 business days? 659,
A.8 Related party transactions by directors and key executives.
A.8.1 Does the company have a policy requiring a committee of independent directors/ 416 - 422
commissioners to review material RPTs to determine whether they are in the best
interests of the company and shareholders?
A.8.2 Does the company have a policy requiring board members (directors/ N/A
commissioners) to abstain from participating in the board discussion on a particular
agenda when they are conflicted?
A.8.3 Does the company have policies on loans to directors and commissioners either 422
forbidding this practice or ensuring that they are being conducted at arm’s length
basis and at market rates?
ANNUAL REPORT 2023 1013
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
Conformity of the Implementation of Corporate Governance
Towards the ASEAN Corporate Governance Scorecard
Level Principles and Recommendations Presentation
A.9 Protecting minority shareholders from abusive actions
A.9.1 Does the company disclose that RPTs are conducted in such a way to ensure that 529, 545, 546,
they are fair and at arms’ length? 549
A.9.2 In case of related party transactions requiring shareholders’ approval, is the 416 - 422
decision made by disinterested shareholders?
C. Sustainability and Resilience
Sustainability-related disclosure should be consistent, comparable and reliable, 950 - 986
C.1 and include retrospective and forward-looking material information that a
reasonable investor would consider important in making an investment or voting
decision
Material Sustainability-related information should be specified
C.1.1 Does the company identify/report ESG topics that are material to the 950 - 986
organization’s strategy?
C.1.2 Does the company identify climate change as an issue? 950 - 986
C.1.3 Does the company adopt an internationally recognized reporting framework or 950 - 986
standard for sustainability (i.e. GRI, Integrated Reporting, SASB, IFRS Sustainability
Disclosure Standards)?
If a company publicly sets a sustainability-related goal or target, the disclosure
framework should provide that reliable metrics are regularly disclosed in an easily
accessible form
C.1.4 Does the company disclose quantitative sustainability target? 950 – 986
& Laporan
Keberlanjutan
C.1.5 Does the company disclose sustainability-related performance progress in 950 – 986
relation to its previously set targets? & Laporan
Keberlanjutan
C.1.6 Does the company confirm that its Sustainability Report / Reporting is reviewed 950 – 986
and /or approved by the Board or Board Committee? & Laporan
Keberlanjutan
C.2 Corporate governance frameworks should allow for dialogue between a company,
its shareholders and stakeholders to exchange views on sustainability matters
C.2.1 Does the company engage internal stakeholders to exchange views and Laporan
gather feedback on sustainability matters that are material to the business of the Keberlanjutan
company?
C.2.2 Does the company engage external stakeholders to exchange views and Laporan
gather feedback on sustainability matters that are material to the business of the Keberlanjutan
company?
The corporate governance framework should ensure that boards adequately
consider material sustainability risks and opportunities when fulfilling their key
C.3 functions in reviewing, monitoring and guiding governance practices, disclosure,
strategy, risk management and internal control systems, including with respect to
climate-related physical and transition risks
Boards should assess whether the company’s capital structure is compatible with
its strategic goals and its associated risk appetite to ensure it is resilient to different
scenarios
C.3.1 Does the company disclose that the board reviews on an annual basis that the 400 - 402
company’s capital and debt structure is compatible with its strategic goals and
its associated risk appetite?
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
Conformity of the Implementation of Corporate Governance
Towards the ASEAN Corporate Governance Scorecard
Level Principles and Recommendations Presentation
The corporate governance framework should recognise the rights of stakeholders
C.4 established by law or through mutual agreements and encourage active co-
operation between corporations and stakeholders in creating wealth, jobs, and the
sustainability of financially sound enterprises.
Does the company disclose a policy and practices that address:
C.4.1 The existence and scope of the company’s efforts to address customers’ welfare? Laporan
Keberlanjutan
C.4.2 Supplier/contractor selection procedures? Laporan
Keberlanjutan
C.4.3 The company’s efforts to ensure that its value chain is environmentally friendly oris 950 – 986
consistent with promoting sustainable development? & Laporan
Keberlanjutan
C.4.4 The company’s efforts to interact with the communities in which they operate? 950 – 986
& Laporan
Keberlanjutan
C.4.5 The company’s anti-corruption programmes and procedures? 780
C.4.6 How creditors’ rights are safeguarded? 980
C.4.7 Does the company have a separate report/section that discusses its efforts on 950 – 986
environment/economy and social issues? & Laporan
Keberlanjutan
C.5 Where stakeholder interests are protected by law, stakeholders should have the
opportunity to obtain effective redress for violation of their rights.
C.5.1 Does the company provide contact details via the company’s website or Annual 980 - 983
Report which stakeholders (e.g. customers, suppliers, general public etc.) can use
to voice their concerns and/or complaints for possible violation of their rights?
C.6 Mechanisms for employee participation should be permitted to develop.
C.6.1 Does the company explicitly disclose the policies and practices on health, safety 950 – 986
and welfare for its employees? & Laporan
Keberlanjutan
C.6.2 Does the company explicitly disclose the policies and practices on training and 454 - 493
development programmes for its employees?
C.6.3 Does the company have a reward/compensation policy that accounts for the 454 - 493
performance of the company beyond short-term financial measures?
Stakeholders including individual employee and their representative bodies, should
C.7 be able to freely communicate their concerns about illegal or unethical practices
to the board and their rights should not be compromised for doing this.
C.7.1 Does the company have a whistle blowing policy which includes procedures for 786 - 788
complaints by employees and other stakeholders concerning alleged illegal and
unethical behaviour and provide contact details via the company’s website or
annual report
C.7.2 Does the company have a policy or procedures to protect an employee/person 786 - 788
who reveals alleged illegal/unethical behaviour from retaliation?
D. Disclosure and Transparency
D.1 Transparent ownership structure
D.1.1 Does the information on shareholdings reveal the identity of beneficial owners, 171 - 181
holding 5% shareholding or more?
D.1.2 Does the company disclose the direct and indirect (deemed) shareholdings of 171 - 181
major and/or substantial shareholders?
ANNUAL REPORT 2023 1015
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
Conformity of the Implementation of Corporate Governance
Towards the ASEAN Corporate Governance Scorecard
Level Principles and Recommendations Presentation
D.1.3 Does the company disclose the direct and indirect (deemed) shareholdings of 130 – 157, 171
directors (commissioners)? - 181
D.1.4 Does the company disclose the direct and indirect (deemed) shareholdings of 130 – 157, 171
senior management? - 181
D.1.5 Does the company disclose details of the parent/holding company, subsidiaries, 184 - 197
associates, joint ventures and special purpose enterprises/ vehicles (SPEs)/ (SPVs)?
D.2 Quality of Annual Report
Does the company’s annual report disclose the following items:
D.2.1 Corporate objectives 90 - 91
D.2.2 Financial performance indicators 28 – 42, 256 -
448
D.2.3 Non-financial performance indicators 28 – 42, 256 -
448
D.2.4 Dividend policy 411 - 412
D.2.5 Biographical details (at least age, academic qualifications, date of first 130 - 162
appointment, relevant experience, and any other directorships of listed
companies) of all directors/commissioners
Corporate Governance Confirmation Statement
D.2.6 Does the Annual Report contain a statement confirming the company’s full 511 - 547
compliance with the code of corporate governance and where there is non-
compliance, identify and explain reasons for each such issue?
D.3. Remuneration of Members of the Board and Key Executives
D.3.1 Is there disclosure of the fee structure for non-executive 640 - 647
directors/commissioners?
D.3.2 Does the company publicly disclose [i.e. annual report or other publicly 640 - 647
disclosed documents] details of remuneration of each non-executive director/
commissioner?
D.3.3 Does the company disclose its remuneration (fees, allowances, benefit-in-kind 640 - 647
and other emoluments) policy/practices (i.e. the use of short term and long term
incentives and performance measures) for its executive directors and CEO?
D.3.4 Does the company publicly disclose [i.e. annual report or other publicly disclosed 640 - 647
documents] the details of remuneration of each of the executive directors and
CEO [if he/she is not a member of the Board]?
D.4. Disclosure of related party transactions (RPT)
D.4.1 Does the company disclose its policy covering the review and approval of 416 - 421
material RPTs?
D.4.2 Does the company disclose the name, relationship, nature and value for each 416 - 421
material RPTs?
D.5 Directors and commissioners dealings in shares of the company
D.5.1 Does the company disclose trading in the company’s shares by insiders? 535, 575, 775,
785
D.6 External auditor and Auditor Report
Where the same audit firm is engaged for both audit and non-audit services
D.6.1 Are the audit and non-audit fees disclosed? 217, 739 - 742
D.6.2 Does the non-audit fee exceed the audit fees? 217, 739 - 742
D.7 Medium of communications
Does the company use the following modes of communication?
1016 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
Conformity of the Implementation of Corporate Governance
Towards the ASEAN Corporate Governance Scorecard
Level Principles and Recommendations Presentation
D.7.1 Quarterly reporting 578 - 580, 660
- 674
D.7.2 Company website 90 – 92, 773
D.7.3 Analyst’s briefing 43
D.7.4 Media briefings /press conferences 773
D.8 Timely filing/release of annual/financial reports
D.8.1 Are the audited annual financial report / statement released within 120 days 771
from the financial year end?
D.8.2 Is the annual report released within 120 days from the financial year end? 771
D.8.3 Is the true and fairness/fair representation of the annual financial 1.055 – 1.066
statement/reports affirmed by the board of directors/commissioners and/or the
relevant officers of the company?
D.9 Company website
Does the company have a website disclosing up-to-date information on the following:
D.9.1 Financial statements/reports (latest quarterly) 226, & Website
D.9.2 Materials provided in briefings to analysts and media 226, & Website
D.9.3 Downloadable annual report 226, & Website
D.9.4 Notice of AGM and/or EGM 226, & Website
D.9.5 Minutes of AGM and/or EGM 226, & Website
D.9.6 Company’s constitution (company’s by-laws, memorandum and articles of 226, & Website
association)
D.10 Investor relations
D.10.1 Does the company disclose the contact details (e.g. telephone, fax, and email) of 729 - 731
the officer / office responsible for investor relations?
E. Responsibilities of the Board
Clearly defined board responsibilities and corporate governance policy
E.1.1 Does the company disclose its corporate governance policy / board charter? 564 - 565
E.1.2 Are the types of decisions requiring board of directors/commissioners’ approval 568
disclosed ?
E.1.3 Are the roles and responsibilities of the board of directors/commissioners clearly 565 - 568
stated ?
Corporate Vision/Mission
E.1.4 Does the company have an updated vision and mission statement? 98 - 103
E.1.5 Does the board of directors play a leading role in the process of developing and 67 - 85
reviewing the company’s strategy at least annually?
E.1.6 Does the board of directors have a process to review, monitor and oversee the 67 - 85
implementation of the corporate strategy?
E.2 Board structure
Code of Ethics or Conduct
E.2.1 Are the details of the code of ethics or conduct disclosed? 774 - 779
E.2.2 Are all directors/commissioners, senior management and employees required to 774 - 779
comply with the code/s?
E.2.3 Does the company have a process to implement and monitor compliance with 774 - 779
the code/s of ethics or conduct?
Board Structure & Composition
E.2.4 Do independent directors/commissioners make up at least 50% of the board of 576 - 577
directors/commissioners?
ANNUAL REPORT 2023 1017
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
Conformity of the Implementation of Corporate Governance
Towards the ASEAN Corporate Governance Scorecard
Level Principles and Recommendations Presentation
E.2.5 Does the company have a term limit of nine years or less or 2 terms of five years1 576 - 577
each for its independent directors/ commissioners?
1 The five years term must be required by legislation which pre-existed the
introduction of the ASEAN Corporate Governance Scorecard in 2011
E.2.6 Has the company set a limit of five board seats that an individual independent/ 573 – 575, 651
non-executive director/commissioner may hold simultaneously? - 652
E.2.7 Does the company have any executive directors who serve on more than two 130 - 162
boards of listed companies outside of the group?
Nomination Committee
E.2.8 Does the company have a Nominating Committee? 604 - 613
E.2.9 Is the Nominating Committee comprised of a majority of independent directors/ 604 - 613
commissioners?
E.2.10 Is the chairman of the Nominating Committee an independent director/ 604 - 613
commissioner?
E.2.11 Does the company disclose the terms of reference/ governance structure/charter 604 - 613
of the Nominating Committee?
E.2.12 Is the meeting attendance of the Nominating Committee disclosed and if so, did 604 - 613
the Nominating Committee meet at least twice during the year?
Remuneration Committee / Compensation Committee
E.2.13 Does the company have a Remuneration Committee? 604 - 613
E.2.14 Is the Remuneration Committee comprised entirely of non-executive directors/ 604 - 613
commissioners with a majority of independent directors/commissioners ?
E.2.15 Is the chairman of the Remuneration Committee an independent director/ 604 - 613
commissioner?
E.2.16 Does the company disclose the terms of reference/ governance structure/ 604 - 613
charter of the Remuneration Committee?
E.2.17 Is the meeting attendance of the Remuneration Committee disclosed and, if so, 604 - 613
did the Remuneration Committee meet at least twice during the year?
Audit Committee
E.2.18 Does the company have an Audit Committee? 594 - 603
E.2.19 Is the Audit Committee comprised entirely of non-executive directors/ 594 - 603
commissioners with a majority of independent directors/commissioners?
E.2.20 Is the chairman of the Audit Committee an independent director/commissioner? 594 - 603
E.2.21 Does the company disclose the terms of reference/governance structure/charter 594 - 603
of the Audit Committee?
E.2.22 Does at least one of the independent directors/commissioners of the committee 594 - 603
have accounting expertise (accounting qualification or experience)?
E.2.23 Is the meeting attendance of the Audit Committee disclosed and, if so, did the 594 - 603
Audit Committee meet at least four times during the year?
E.2.24 Does the Audit Committee have primary responsibility for recommendation on the 594 - 603
appointment, and removal of the external auditor?
E.3 Board Processes
Board meetings and attendance
E.3.1 Are the board of directors meeting scheduled before the start of financial year? 578 - 581
E.3.2 Does the board of directors/commissioners meet at least six times during theyear? 578 - 581
E.3.3 Has each of the directors/commissioners attended at least 75% of all the board 578 - 581
meetings held during the year?
E.3.4 Does the company require a minimum quorum of at least 2/3 for boarddecisions? 578 - 581
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
Conformity of the Implementation of Corporate Governance
Towards the ASEAN Corporate Governance Scorecard
Level Principles and Recommendations Presentation
E.3.5 Did the non-executive directors/commissioners of the company meet separately 578 - 581
at least once during the year without any executives present?
Access to information
E.3.6 Are board papers for board of directors/commissioners meetings provided to the 578 - 581
board at least five business days in advance of the board meeting?
E.3.7 Does the company secretary play a significant role in supporting the board in 716 - 728
discharging its responsibilities?
E.3.8 Is the company secretary trained in legal, accountancy or company secretarial 716 - 728
practices and has kept abreast on relevant developments?
Board Appointments and Re-Election
E.3.9 Does the company disclose the criteria used in selecting new directors/ 569, 651
commissioners?
E.3.10 Did the company describe the process followed in appointing new directors/ 569 – 572, 652
commissioners? - 655
E.3.11 Are all directors/commissioners subject to re-election every 3 years; or 5 years for 569 – 572, 652
listed companies in countries whose legislation prescribes a term of 5 years2each? - 655
2 The five years term must be required by legislation which pre-existed the
introduction of the ASEAN Corporate Governance Scorecard in 2011
Remuneration Matters
E.3.12 Do the shareholders or the Board of Directors approve the remuneration of the 554
executive directors and/or the senior executives?
E.3.13 Does the company have measurable standards to align the performance-based 588, 676 - 678
remuneration of the executive directors and senior executives with long-term
interests of the company, such as claw back provision and deferred bonuses?
Internal Audit
E.3.14 Does the company have a separate internal audit function? 732 - 738
E.3.15 Is the head of internal audit identified or, if outsourced, is the name of theexternal 732 - 738
firm disclosed?
E.3.16 Does the appointment and removal of the internal auditor require the approvalof 732 - 738
the Audit Committee?
Risk Oversight
E.3.17 Does the company establish a sound internal control procedures/risk management 804 - 849
framework and periodically review the effectiveness of that framework?
E.3.18 Does the Annual Report/Annual CG Report disclose that the board of directors/ 804 - 849
commissioners has conducted a review of the company’s material controls
(including operational, financial and compliance controls) and risk management
systems?
E.3.19 Does the company disclose the key risks to which the company is materially 804 - 849
exposed to (i.e. financial, operational including IT, environmental, social,
economic)?
E.3.20 Does the Annual Report/Annual CG Report contain a statement from the board 743 – 748, 811
of directors/commissioners or Audit Committee commenting on the adequacy of
the company’s internal controls/risk management systems?
E.4 People on the Board
Board Chairman
E.4.1 Do different persons assume the roles of chairman and CEO? 130 - 157
E.4.2 Is the chairman an independent director/commissioner? 130
E.4.3 Is any of the directors a former CEO of the company in the past 2 years? 130 - 157
ANNUAL REPORT 2023 1019
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
Conformity of the Implementation of Corporate Governance
Towards the ASEAN Corporate Governance Scorecard
Level Principles and Recommendations Presentation
E.4.4 Are the roles and responsibilities of the chairman disclosed? 130, 564 - 567
Lead Independent Director
E.4.5 If the Chairman is not independent, has the Board appointed a Lead/Senior 130
Independent Director and has his/her role been defined?
Skills and Competencies
E.4.6 Does at least one non-executive director/commissioner have prior working 130 - 157
experience in the major sector that the company is operating in?
E.5 Board Performance
Directors Development
E.5.1 Does the company have orientation programmes for new 130 – 157, 578,
directors/commissioners? 655 - 656
E.5.2 Does the company have a policy and actual practice and programs that 130 – 157, 578,
encourages directors/commissioners to attend on-going or continuousprofessional 655 - 656
education programmes?
CEO/Executive Management Appointments and Performance
E.5.3 Does the company disclose the process on how the board of 169, 470-471,
directors/commissioners plans for the succession of the CEO/Managing Director/ 532, 611-613,
President and key management? 972
E.5.4 Does the board of directors/commissioners conduct an annual performance 486-487, 588,
assessment of the CEO/Managing Director/President? 676-677
Board Appraisal
E.5.5 Did the company conduct an annual performance assessment of the board of 588, 676-677
directors/commissioners and disclose the criteria and process followed for the
assessment?
Director Appraisal
E.5.6 Did the company conduct an annual performance assessment of the individual 588, 676-677
directors/commissioners and disclose the criteria and process followed for the
assessment?
Committee Appraisal
E.5.7 Did the company conduct an annual performance assessment of the board 588 - 589
committees and disclose the criteria and process followed for the assessment?
Bonus
(B)A. Rights of shareholders
(B)A.1 Right to participate effectively in and vote in general shareholders meeting and
should be informed of the rules, including voting procedures, that govern general
shareholders meeting.
(B)A.1.1 Does the company practice real time secure electronic voting in absentia at 548 - 551
general meetings of shareholders?
(B)B. Equitable treatment of shareholders
(B)B.1 Notice of AGM
(B)B.1.1 Does the company release its notice of AGM (with detailed agendas and 550 - 551
explanatory circulars), as announced to the Exchange, at least 28 days before
the date of the meeting?
(B)C. Sustainability and Resilience
(B)C.1
(B).C.1.1 Does the company disclose how it manages climate-related risks and 830-833, 959-
opportunities? 960
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
Conformity of the Implementation of Corporate Governance
Towards the ASEAN Corporate Governance Scorecard
Level Principles and Recommendations Presentation
(B).C.1.2 Does the company disclose that its Sustainability Report / Sustainability Reporting Laporan
is externally assured? Keberlanjutan
(B).C.1.3 Does the company disclose the engagement channel with stakeholder groups 950 – 986
and how the company responds to stakeholders’ ESG concerns? & Laporan
Keberlanjutan
(B).C.1.4 Does the company have a unit / division / committee who is specificallyresponsible 830-833, 950 –
to manage the sustainability matters? 986 & Laporan
Keberlanjutan
(B).C.1.5 Does the company disclose board of directors/commissioners’ oversight of 830-833, 950 –
sustainability-related risks and opportunities? 986 & Laporan
Keberlanjutan
(B).C.1.6 Does the company disclose the linkage between executive directors and senior 640 - 647
management remuneration and sustainability performance for the previous year?
(B).C.1.7 Is the company’s Whistle Blowing System managed by independent parties / 786 - 788
institutions?
(B)D. Disclosure and transparency
(B)D.1 Quality of Annual Report
(B)D.1.1 Are the audited annual financial report /statement released within 60 days from 1.055 – 1.060
the financial year end?
(B)E. Responsibilities of the Board
(B)E.1 Board Competencies and Diversity
(B)E.1.1 Does the company have at least one female independent 130 - 166
director/commissioner?
(B)E.1.2 Does the company have a policy and disclose measurable objectives for 636 - 639
implementing its board diversity and report on progress in achieving its
objectives?
(B)E.2 Board Structure
(B)E.2.1 Is the Nominating Committee comprise entirely of independent directors/ 604 - 613
commissioners?
(B)E.2.2 Does the Nominating Committee undertake the process of identifying the quality 604 - 613
of directors aligned with the company’s strategic directions?
(B)E.3 Board Appointments and Re-Election
(B)E.3.1 Does the company use professional search firms or other external sources of 169, 470-471,
candidates (such as director databases set up by director or shareholder bodies) 532, 611-613,
when searching for candidates to the board of directors/commissioners? 972
(B)E.4 Board Structure & Composition
(B)E.4.1 Do independent non-executive directors/commissioners make up more than 576 - 577
50% of the board of directors/commissioners for a company with independent
chairman?
(B)E.5 Risk Oversight
(B)E.5.1 Does the company disclose that its Board identified key risk in relation to 499
information technology including disruption, cyber security, and disaster
recovery, to ensure that such risks are managed and integrated into the overall
risk management framework?
(B)E.6 Board Performance
(B)E.6.1 Does the company have a separate board level Risk Committee? 614 - 621
Pinalty
(P)A. Rights of shareholders
ANNUAL REPORT 2023 1021
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
Conformity of the Implementation of Corporate Governance
Towards the ASEAN Corporate Governance Scorecard
Level Principles and Recommendations Presentation
(P)A.1 Basic shareholder rights
(P)A.1.1 Did the company fail or neglect to offer equal treatment for share repurchases to 545 - 550
all shareholders?
(P)A.2 Shareholders, including institutional shareholders, should be allowed to consult 545 - 550
with each other on issues concerning their basic shareholder rights as defined inthe
Principles, subject to exceptions to prevent abuse.
(P)A.2.1 Is there evidence of barriers that prevent shareholders from communicating or 545 - 550
consulting with other shareholders?
(P)A.3 Right to participate effectively in and vote in general shareholders meeting and 545 - 550
should be informed of the rules, including voting procedures, that govern general
shareholders meeting.
(P)A.3.1 Did the company include any additional and unannounced agenda item into N/A
the notice of AGM/EGM?
(P)A.3.2 Was the Chairman of the Board and the Chairmen of all Board Committees and 550 - 552
the CEO absent from the most recent General Meeting?
(P)A.4 Capital structures and arrangements that enable certain shareholders to obtain a 400 - 402
degree of control disproportionate to their equity ownership should be disclosed.
Did the company fail to disclose the existence of:
(P)A.4.1 Shareholders agreement? 545 - 550
(P)A.4.2 Voting cap? 545 - 550
(P)A.4.3 Multiple voting rights? 545 - 550
(P)A.5 Capital structures and arrangements that enable certain shareholders to obtain a 400 - 402
degree of control disproportionate to their equity ownership should be disclosed.
(P)A.5.1 Is a pyramid ownership structure and/ or cross holding structure apparent? 400 – 402, 545
- 550
(P)B. Equitable treatment of shareholders
(P)B.1 Insider trading and abusive self-dealing should be prohibited. 535, 785
(P)B.1.1 Has there been any conviction of insider trading involving N/A-785
directors/commissioners, management and employees in the past three years?
(P)B.2 Protecting minority shareholders from abusive action 400 – 402, 545
- 550
(P)B.2.1 Has there been any cases of non compliance with the laws, rules and regulations 765-772
pertaining to material related party transactions in the past three years?
(P)B.2.2 Were there any RPTs that can be classified as financial assistance (i.e not conducted N/A
at arms length) to entities other than wholly-owned subsidiary companies?
(P)C. Role of stakeholders
(P)C.1 The rights of stakeholders that are established by law or through mutualagreements
are to be respected.
(P)C.1.1 Have there been any violations of any laws pertaining to labour/employment/ N/A-765-772
consumer/insolvency/ commercial/competition or environmental issues?
Where stakeholders participate in the corporate governance process, they should 773
(P)C.2 have access to relevant, sufficient and reliable information on a timely and regular
basis.
(P)C.2.1 Has the company faced any sanctions by regulators for failure to make N/A-765-772
announcements within the requisite time period for material events?
(P).C.2.2 Is there any evidence that the company is engaging in greenwashing activities? N/A-765-772
(P)D. Disclosure and transparency
(P)D.1 Sanctions from regulator on financial reports N/A-765-772
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
Conformity of the Implementation of Corporate Governance
Towards the ASEAN Corporate Governance Scorecard
Level Principles and Recommendations Presentation
(P)D.1.1 Did the company receive a “qualified opinion” in its external audit report? 1.055 – 1.065
(P)D.1.2 Did the company receive an “adverse opinion” in its external audit report? 1.055 – 1.065
(P)D.1.3 Did the company receive a “disclaimer opinion” in its external audit report? 1.055 – 1.065
(P)D.1.4 Has the company in the past year revised its financial statements for reasonsother 1.055 – 1.065
than changes in accounting policies?
(P)E. Responsibilities of the Board
(P)E.1 Compliance with listing rules, regulations and applicable laws
(P)E.1.1 Is there any evidence that the company has not complied with any listing rules 1.055 – 1.065
and regulations apart from disclosure rules over the past year?
(P)E.1.2 Have there been any instances where non-executive directors/commissioner N/A
have resigned and raised any issues of governance-related concerns?
(P)E.2 Board structure
(P)E.2.1 Does the Company have any independent directors/commissioners who have 130-157, 563-
served for more than nine years or two terms of five years each (which ever is 564, 638, 648-
higher) in the same capacity? 649
1 The five years term must be required by legislation which pre-existed before the
introduction of the ASEAN Corporate Governance Scorecard in 2011
(P)E.2.2 Did the company fail to correctly identify the description of all their directors as 130-157, 563-
independent, non-executive, and executive? 564, 638, 648-
649
(P)E.2.3 Does the company have any independent directors/non- executive/ 130-157, 563-
commissioners who serve on a total of more than five boards of publicly-listed 564, 638, 648-
companies? 649
(P)E.3 External Audit
(P)E.3.1 Is any of the directors or senior management a former employee or partner of the 130-157, 563-
current external auditor (in the past 2 years)? 564, 638, 648-
649
(P)E.4 Board structure and composition
(P)E.4.1 Has the chairman been the company CEO in the last three years? 130-157, 563-
564, 638, 648-
649
(P)E.4.2 Do non-executive directors/commissioners receive options, performance shares 554, 587-588,
or bonuses? 677-678
APPENDIX
Do shareholders have the right to participate in:
A.2.1 Amendments to the company’s constitution? 545 - 550
A.2.2 The authorisation of additional shares? 545 - 550
A.2.3 The transfer of all or substantially all assets, which in effect results in the sale of the N/A
company?
B.1.1 Does the company’s ordinary or common shares have one vote for one share? 545 - 550
B.3.1 Does the company have policies and/or rules prohibiting directors/commissioners 554, 587-588,
and employees to benefit from knowledge which is not generally available to the 677-678
market?
B.4.1 Does the company have a policy requiring directors /commissioners to disclose 416-421
their interest in transactions and any other conflicts of interest?
D.2.6 Attendance details of each director/commissioner in all directors/commissoners 578-581, 660-
meetings held during the year 674
ANNUAL REPORT 2023 1023
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
OJK Reference Index
Criteria Explanation Page
General
The annual report should
be presented in good and
correct Indonesian, and it was
recommended to present it also in
English.
The annual report should be printed
in good quality and uses an easy-
to-read type and size.
The annual report clearly stated The company name and year of the annual report should be
the company’s identity. displayed on:
1. Face cover;
2. Side;
3. Back cover; and
4. Every page.
The annual report should be
available on the company website.
Performance Highlights
The summary of important Information in the annual reports includes the following: 30
financial data contained financial
information presented in the form of
a comparison for 3 (three) financial
years or since starting its business if
the Issuer or Public Company had
been running its business activities
for less than 3 (three) years.
1. Revenue/sales; 26-31
2. Gross profit; 26-31
3. Profit (loss); 26-31
4. Total profit (loss) attributable to owners of the parent entity 26-31
and non-controlling interests;
5. Total comprehensive profit (loss); 26-31
6. Total comprehensive profit (loss) attributable to owners of 26-31
the parent entity and non-controlling interests;
7. Earnings (loss) per share; 26-31
8. Total assets; 26-31
9. Total liabilities; 26-31
10. Total equity; 26-31
11. Ratio of profit (loss) to total assets; 26-31
12. Ratio of profit (loss) to equity; 26-31
13. Ratio of profit (loss) to income/sales; 26-31
14. Current ratio; 26-31
15. Ratio of liabilities to equity; 26-31
16. Ratio of liabilities to total assets; 26-31
17. CAR ratio; 26-31
18. Ratio of Return on Assets (ROA); 26-31
19. Ratio of Return on Equity (ROE); 26-31
20. Productive Assets; 26-31
21. Ratio of Non-performing Loans (NPL); 26-31
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
OJK Reference Index
Criteria Explanation Page
22. Ratio of Operating Expenses to Operating Income 26-31
(BOPO);
23. Cost to Income Ratio (CIR); 26-31
24. Net Interest Margin Ratio (NIM); 26-31
25. Percentage of violations and exceeding the Maximum 26-31
Lending Limit (BMPK);
26. Statutory Reserves Ratio (GWM); 26-31
27. Ratio of Net Open Position (GDP); and 26-31
28. Information and other financial ratios relevant to the 26-31
issuer or public company and the type of industry.
Stock Price Information Share information for a Public Company should at least
contain:
1. Shares issued for each quarterly period were presented in 34-39
the form of a comparison for the last 2 (two) financial years,
at least containing:
a. Number of outstanding shares;
b. Market capitalization based on the price on the stock
exchange where the shares were listed;
c. The highest, lowest and closing share prices were based
on prices on the stock exchange where the shares are listed;
and
d. Trading volume on the stock exchange where the shares
are listed.
Information in letter b), letter c) and letter d) is only disclosed
if the shares are listed on the stock exchange;
2. In the event of a corporate action causing changes in 40
shares, such as stock splits, reverse stock, stock
dividends, bonus shares, changes in the nominal value of
shares, issuance of conversion securities, as well as capital
additions and deductions, stock information as
referred to in number 1) should be added with at least an
explanation regarding:
a. The date of implementation of the corporate action;
b. The ratio of stock splits, reverse stock, stock dividends,
bonus shares, the number of convertible securities issued,
and changes in the nominal value of shares;
c. Number of outstanding shares before and after the
corporate action;
d. Number of conversion effects executed (if any); and
e. Share prices before and after corporate actions;
3. In the event of a temporary suspension of share trading 40
(suspension) and/or delisting of shares in the financial year,
the should be explained; and
4. In the event that the temporary suspension of share trading 40
as referred to in number 3) and/or the delisting process
was still ongoing until the end of the Annual Report period,
it explained the actions taken to resolve the temporary
suspension of share trading and/ or cancellation of the share
listing (delisting).
ANNUAL REPORT 2023 1025
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
OJK Reference Index
Criteria Explanation Page
Information on bonds, sukuk or Information contained:
convertible bonds that were still
outstanding in the last 2 (two)
financial years. Reports of the
Board of Directors and the Board of
Commissioners
1. Number of outstanding bonds/sukuk/convertible bonds; 41
2. Interest rate/yield;
3. Due date; and
4. Bond/sukuk ratings for 2020 and 2021.
Note: if the company did not have bonds/sukuk/convertible
bonds, it had to be disclosed.
Reports of the Board of Directors
and the Board of Commissioners
Board of Commissioners Report The report of the Board of Commissioners should at least
contain a brief description about:
1. Assessment of the performance of the Board of Directors 52-64
regarding the management of Issuers or Public Companies,
including the supervision of the Board of Commissioners in
the formulation and implementation of strategies for Issuers
or Public Companies carried out by the Board of Directors;
2. Views on the business prospects of the Issuer or Public 57-58
Company prepared by the Board of Directors; and
3. Views on the implementation of the governance of the 58-60
Issuer or Public Company.
4. Changes in the composition of the Board of Commissioners 63
(if any) and the reasons for the changes.
Board of Directors’ Report The Board of Directors’ report should at least contain a brief
description of:
1. Performance of Issuers or Public Companies, at least 69-83
containing:
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
OJK Reference Index
Criteria Explanation Page
a. Issuer’s or Public Company’s strategy and strategic 69-83
policies;
b. The role of the Board of Directors in formulating strategies
and strategic policies of Issuers or Public Companies;
c. The process carried out by the Board of Directors to ensure
the implementation of the Issuer’s or Public Company’s
strategy;
d. Comparison between the results achieved with those
targeted by the Issuer or Public Company; and
e. Constraints faced by Issuers or Public Companies;
f. Organizational structure;
g. Main activity;
h. Information Technology;
i. Types of products and services offered, including lending
to micro, small and medium business debtors;
j. Interest rates for raising and providing funds
k. Economic development and target market;
l. Network and business partners at home and/or abroad;
m. Number, type and location of offices;
n. Ownership of the Board of Directors, Board of Commissioners
and shareholders in the Bank’s business group;
o. Important changes that occurred in the Bank and the
Bank’s business group in the relevant year;
p. Important things that are expected to happen in the
future; and
q. Human resources include the number, level of education,
training, and human resource development.
2. Description of the business prospects of the Issuer or Public 69-83
Company; and
3. Implementation of the governance of Issuers or Public 77-78
Companies.
4. Changes in the composition of the members of the Board 80
of Directors (if any) and the reasons for the changes.
Signatures of members of the It described:
Board of Directors and Board of
Commissioners
1. Tanda tangan dituangkan pada lembaran tersendiri; 86-87
2. Pernyataan bahwa Dewan Komisaris dan Direksi
bertanggung jawab penuh atas kebenaran isi laporan
tahunan;
3. Ditandatangani seluruh anggota Dewan Komisaris
dan anggota Direksi dengan menyebutkan nama dan
jabatannya; dan
4. Penjelasan tertulis dalam surat tersendiri dari yang
bersangkutan dalam hal terdapat anggota Dewan Komisaris
atau anggota Direksi yang tidak menandatangani laporan
tahunan, atau penjelasan tertulis dalam surat tersendiri dari
anggota yang lain dalam hal tidak terdapat penjelasan
tertulis dari yang bersangkutan.
ANNUAL REPORT 2023 1027
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
OJK Reference Index
Criteria Explanation Page
Profil Perusahaan
Company name and full address Access to Issuers or Public Companies including branch 90-91
offices or representative offices that allowed the public
to obtain information about Issuers or Public Companies,
including:
1. Address;
2. Telephone number;
3. Electronic mail address; and
4. Website address;
Brief history of the Issuer or Public It included: date/year of establishment, name, change of 94-95
Company company name (if any), and effective date of change of
company name.
Note: if the company had never changed its name, it should
be disclosed.
Business fields It described: 104
1. The company’s business activities according to the latest
articles of association;
2. Business activities carried out; and
3. Products and/or services produced.
Vision, Mission and Corporate It included:
Culture
1. Company vision; 100-102
2. Company mission;
3. Information that the vision and mission had been
reviewed and approved by the Board of Directors/Board of
Commissioners for the financial year; and
4. A statement regarding the corporate culture of the
Company.
Operational Area Operational area of Issuer or Public Company; operational 126
area was the area or area for the implementation of
operational activities or the range of the company’s
operational activities.
Organizational structure The organizational structure of the Issuer or Public Company 128
in the form of a chart, at least up to the structure of 1 (one)
level below the Board of Directors including committees
under the Board of Directors (if any) and committees under
the Board of Commissioners, accompanied by names and
positions.
Association Member List of industry association memberships both on a national 92
and international scale related to the implementation of
sustainable finance.
Board of Commissioners Profile Profile of the Board of Commissioners, at least contained:
1. Name and position; 130-142
2. Recent photos;
3. Age;
4. Citizenship;
5. Educational history and/or certification;
6. Position history, including information on:
a. Legal basis for appointment as member of the Board of
Commissioners;
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
OJK Reference Index
Criteria Explanation Page
b. The legal basis for the first appointment as a member 130-142
of the Board of Commissioners who was an independent
commissioner of the Issuer or Public Company concerned;
c. Concurrent positions, either as a member of the Board
of Commissioners, member of the Board of Directors, and/
or committee member as well as other positions both inside
and outside the Issuer or Public Company. In the event that
a member of the Board of Commissioners did not have
concurrent positions, then this should be disclosed;
d. Work experience and period of time both inside and
outside the Issuer or Public Company;
7. Affiliation with other members of the Board of
Commissioners, major shareholders, and controllers, either
directly or indirectly, to individual owners, including names
of affiliated parties; In the event that a member of the Board
of Commissioners had no affiliation, the Issuer or Public
Company should disclose this matter;
8. Statement of independence of the independent
commissioner in the event that the independent
commissioner had served more than 2 (two) terms; and
9. Changes in the composition of the members of the Board
of Commissioners and the reasons for the changes. In the
event that there was no change in the composition of the
members of the Board of Commissioners, this matter should
be disclosed;
Board of Directors Profile Profile of the Board of Directors, at least contained:
1. Name and position in accordance with the duties and 143-157
responsibilities;
2. Recent photos;
3. Age;
4. Citizenship;
5. Educational history and/or certification;
6. Position history, including information on:
a. The legal basis for appointment as a member of the Board
of Directors of the Issuer or Public Company concerned;
b. Concurrent positions, either as a member of the Board
of Directors, member of the Board of Commissioners, and/
or committee member as well as other positions both inside
and outside the Issuer or Public Company. In the event that a
member of the Board of Directors does not have concurrent
positions, then this was disclosed; and
c. Work experience and period of time both inside and
outside the Issuer or Public Company;
7. Affiliation with other members of the Board of Directors,
members of the Board of Commissioners, major shareholders,
and controllers either directly or indirectly to individual
owners, including names of affiliated parties.
In the event that a member of the Board of Directors had no
affiliation, the Issuer or Public Company should disclose this
matter; and
8. Changes in the composition of the members of the Board
of Directors and the reasons for the changes. In the event
that there was no change in the composition of the members
of the Board of Directors, this matter should be disclosed;
ANNUAL REPORT 2023 1029
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
OJK Reference Index
Criteria Explanation Page
Number of employees and data Number of employees by gender, position, age, education 171
on employee competency level, and employment status (permanent/contracted) in
development. the financial year;
Disclosure of information could be presented in tabular form.
Composition of shareholders Name of shareholders and percentage of ownership at 171
the beginning and end of the financial year consisted of
information regarding:
1. Shareholders owning 5% (five percent) or more shares of 174
the Issuer or Public Company;
2. Members of the Board of Directors and members of the
Board of Commissioners owning shares of Issuers or Public
Companies. In the event that all members of the Board of
Directors and/or all members of the Board of Commissioners
did not own shares, then this matter should be disclosed;
3. Percentage of indirect ownership of shares of Issuers or
Public Companies by members of the Board of Directors and
members of the Board of Commissioners at the beginning
and end of the financial year, including information on
shareholders registered in the shareholder register for the
benefit of indirect ownership of members of the Board of
Directors and members of the Board of Commissioners;
In the event that all members of the Board of Directors
and/or all members of the Board of Commissioners did not
have indirect ownership of the shares of the Issuer or Public
Company, this matter shouldl be disclosed.
Community shareholder group, namely the group of
shareholders who each owned less than 5% (five percent) of
the shares of the Issuer or Public Company;
4. Number of shareholders and percentage of ownership at
the end of the financial year based on classification:
a. Ownership of local institutions;
b. Ownership of foreign institutions;
c. Local individual ownership; and
d. Foreign individual ownership;
The above information could be presented in tabular form.
Major and controlling shareholders Information regarding the main and controlling shareholders 171
of the Issuer or Public Company, either directly or indirectly,
to the individual owners presented in the form of a scheme
or chart;
List of subsidiaries and/or The name of the subsidiary, associated company, joint 184
associated entities venture company where the Issuer or Public Company had
joint control of the entity (if any), along with the percentage
of share ownership, line of business, total assets, and
operating status of the subsidiary, associated company, joint
venture company.
For a subsidiary, information about the address of the
subsidiary was added.
Information related to the Bank
Business Group
Company group structure Company group structure in the form of a chart depicting 182
parent entities, subsidiaries, associates, joint ventures, and
special purpose vehicles (SPV).
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Criteria Explanation Page
Share listing chronology Chronology of share listing, number of shares, nominal value, 198
and offering price from the beginning of listing to the end of
the financial year as well as the name of the stock exchange
where the shares of the Issuer or Public Company were
listed, including stock splits, reverse stock, stock dividends,
bonus shares, and changes in the nominal value of shares,
implementation of conversion effects, implementation of
capital additions and subtractions (if any);
Chronology of securities issuance Other securities listing information that had not matured in 211
(including private placement) the financial year at least included the name of the securities,
and/or share listing from the initial year of issue, interest rate/yield, maturity date, offering value,
issuance to the end of the financial and rating of securities (if any);
year.
Information on the use of public Information on the use of public accounting services (AP) 217
accountants (AP) and public and public accounting firms (KAP) and their networks/
accounting firms (KAP associations/ allies included:
1. Name and address;
2. Assignment period;
3. Information on audit and/or non-audit services provided;
4. Audit and/or non-audit fees for each assignment given
during the financial year; and
5. In the event that AP and KAP and their networks/
associations/allies, which are appointed do not provide non-
audit services, then the information is disclosed.
Disclosure of information on the use of AP and KAP services
and their networks/associations/allies could be presented in
tabular form.
Name and address of supporting Name and address of capital market supporting institutions 218
institutions and/or professions and/or professions other than AP and KAP.
Awards received in the last It contained nformation in the following: 220
financial year and/or certifications
that are still valid in the last financial
year both on a national and
international scale
1. Name of award and/or certification;
2. Year of award and/or certification;
3. The awarding and/or certification body; and
4. Validity period (for certification).
Name and address of the It contained information including: 184-197
subsidiary and/or branch office or
representative office (if any)
1. Name and address of the subsidiary; and
2. Name and address of branch/representative office.
Note: if the company did not have a subsidiary, branch
office, and representative office, it should be disclosed.
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Criteria Explanation Page
Information on Company Website It included at least: 226
1. Shareholder information up to the individual ultimate
owner;
2. Fill in the Code of Ethics;
3. Information on the General Meeting of Shareholders (GMS)
at least includes material on the agenda discussed in the
GMS, a summary of the minutes of the GMS, and information
on important dates, namely the date of the announcement
of the GMS, the date of the invitation to the GMS, the date of
the GMS, the date of the summary of the minutes of the GMS
being announced;
4. Separate annual financial statements (last 5 years);
5. Profile of the Board of Commissioners and Board of
Directors; and
6. Charter of the Board of Commissioners, Board of Directors,
Committees, and Internal Audit Unit.
Management Discussion and
Analysis on Company Performance
Operational review by business Operational review per business segment according to the 351
segment type of industry of the Issuer or Public Company, at least
regarding:
1. Explanation of each business segment.
2. Performance per business segment, including:
a. Production, which includes the process, capacity, and
development;
b. Increase/decrease in production capacity;
c. Sales/operating income; and
d. Profitability
Description of the company’s Financial performance analysis which included a
financial performance comparison between the financial performance of the year
concerned with the previous year and the causes of an
increase/decrease in an account (in the form of narratives
and tables), including regarding:
1. Current assets, non-current assets, and total assets; 370-381
2. Short-term liabilities, long-term liabilities and total liabilities; 381-388
3. Equity; 389
4. Sales/operating income, expenses, profit (loss), other 390-394
comprehensive income, and comprehensive income for the
current period;
5. Cash flow; 395
6. Basic loan interest rate; 439-441
7. Analysis of the quality of earning assets and relevant 448-453
financial ratios.
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
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Criteria Explanation Page
Discussion and analysis of abilities Explanation of:
To pay debts and the collectibility
level of the company’s receivables,
by presenting the relevant ratio
calculations according to the type
of company industry
1. Ability to pay debts, both short term and long term and 396-398
2. The level of collectibility of receivables. 399
Discussion on capital structure and The explanation consisted of:
management of capital structure
policy
1. Details of the capital structure consisting of interest- based 400-403
debt/sukuk and equity; and
2. Management policies on capital structure (capital 400-403
structure policies); and
3. Basis for selecting management policy 400-403
Discussion on material commitments It explained:
for capital goods investment (not
funding commitments) in the last
financial year
1. The name of the party making the bond; 403
2. The purpose of the bond;
3. The expected source of funds to fulfill these commitments;
4. Currency to be denominated; and
5. Measures planned by the company to protect the risk from
the related foreign currency position.
Note: if the company did not have a commitment related to
investment in capital goods in the last financial year, it should
be disclosed.
Discussion on investment in capital It explained: 403-404
goods realized in the last financial
year
1. Types of investment in capital goods;
2. The purpose of investment in capital goods; and
3. The investment value of capital goods issued in the last
financial year.
Note: if there was no realization of capital goods investment,
it should be disclosed.
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HIGHLIGHTS REPORTS PROFILE ANALYSIS
OJK Reference Index
Criteria Explanation Page
Comparison information between Comparison between targets/projections at the beginning 408-410
the target at the beginning of of the year book with the results achieved (realization),
the financial year with the results regarding:
achieved (realization), and
the targets or projections to be
achieved for the coming year.
1. Revenue/sales;
2. Profit (loss);
3. Capital structure;
4. Marketing;
5. HR Development;
6. Other matters deemed important to the Issuer or Public
Company.
Targets/projections to be achieved by the Issuer or Public
Company for the next 1 (one) year,
about:
1. Revenue/sales;
2. Profit (loss);
3. Capital structure (capital structure);
4. Dividend Policy;
5. Marketing;
6. HR Development;
7. Other matters deemed important to the Issuer or Public
Company.
Material information and facts Description of significant events after the date of the 410
occurring after the date of the accountant’s report including their impact on future business
accountant’s report performance and risks.
Note: if there was no significant event after the date of the
accountant’s report, it should be disclosed.
Description of the company’s The business prospects of the Issuer or Public Company are 282
business prospects related to industrial conditions, the general economy and
the international market accompanied by quantitative
supporting data from reliable data sources.
Description of the marketing The marketing aspect of the goods and/or services of the 284
aspect Issuer or Public Company, at least regarding the marketing
strategy and market share.
Description of dividends for the last Description of dividends for 2 (two) financial years last, at
2 (two) financial years least:
1. Dividend policy contained information of the percentage 411-412
of total dividends distributed to net income;
2. Date of payment of cash dividends and/or date of
distribution of non-cash dividends;
3. Total dividends per share (cash and/or non-cash);
4. The amount of dividends per year paid.
Note: if there was no dividend distribution, the reasons should
be disclosed.
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
OJK Reference Index
Criteria Explanation Page
Realization of the use of proceeds It contained a description of:
from the public offering (in the
event that the
company was still required to
submit a report on the realization of
the use of funds)
1. Total proceeds; 415
2. Plan for the use of funds;
3. Details of the use of funds;
4. Fund balance; and
5. The date of approval of the GMS/RUPO for changes in the
use of funds (if any).
Note: if the company did not have information on the
realization of the use of proceeds from the public offering, it
should be disclosed.
Information on material It contained a description of:
transactions containing conflicts
of interest and/or transactions with
affiliated parties
1. Transaction date, value, and object; 416-421
2. Name of the party conducting the transaction;
3. The nature of the affiliation relationship (if any);
4. Explanation of the fairness of the transaction;
5. Fulfillment of related provisions;
6. In the event that there was an affiliation relationship,
in addition to disclosing the information as referred to in
number 1) to number 5), the Issuer or Public Company also
disclosed information:
a. Statement of the Board of Directors that affiliated
transactions had gone through adequate procedures
to ensure that affiliated transactions were carried out in
accordance with generally accepted business practices,
among others, by complying with the arms-length principle;
and
b. The role of the Board of Commissioners and the audit
committee in carrying out adequate procedures to ensure
that affiliated transactions were carried out in accordance
with generally accepted business practices, among others,
is carried out by complying with the arms-length principle;
7. For affiliated transactions or material transactions which
became business activities carried out in order to generate
business income and are carried out regularly, repeatedly,
and/or continuously, an explanation was added that the
affiliated transactions or material transactions were business
activities carried out in order to generate operating income
and run regularly, repeatedly, and/or continuously; In the
event that the affiliated transactions or material transactions
referred to have been disclosed in the annual financial
statements, additional information regarding the disclosure
reference in the annual financial statements was added.
8. For disclosure of affiliated transactions and/or conflict of
interest transactions resulting from the implementation of
affiliated transactions and/or conflict of interest transactions
that have been approved by independent shareholders,
additional information regarding the date of the GMS which
approved the affiliated transactions and/or conflict of
interest transactions is added;
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HIGHLIGHTS REPORTS PROFILE ANALYSIS
OJK Reference Index
Criteria Explanation Page
9. In the event that there was no affiliated transaction and/
or conflict of interest transaction, this matter should be
disclosed.
A description of changes in the laws The description included:
and regulations of the company in
the last financial year
1. The name of the legislation undergoing changes; and 423-433
2. The impact (quantitative and/or qualitative) on the
company (if significant) or a statement that the impact is not
significant.
Note: if there were no changes to the laws and regulations in
the last financial year, the matters should be disclosed.
A description of the changes in The description included:
accounting policies adopted by
the company in the last financial
year
1. Changes in accounting policies; 434-435
2. Reasons for changes in accounting policies; and
3. Quantitative impact on financial statements.
Note: If there was no change in accounting policy in the last
financial year, it should be disclosed.
Business continuity information Disclosure of information regarding:
1. Potential Matters having a significant effect on the 437-438
company’s business continuity in the last financial year;
2. Management’s assessment of the items in number 1; and
3. Assumptions used by management in conducting the
assessment.
Note: if there were no matters that had the potential to
significantly affect the continuity of the company’s business
in the last financial year, the company should disclose the
assumptions that underlied management believe that there
are no matters that had the potential to significantly affect
the company’s business continuity in the last financial year.
Good Corporate Governance
GMS Information regarding the resolutions of the GMS in the 553-562
financial year and 1 (one) year before the financial year
included:
a. resolutions of the GMS in the financial year and 1 (one)
year before the financial year are realized in the financial
year; and
b. resolutions of the GMS for the financial year and 1 (one)
year before the financial year that have not been realized
and the reasons for not realizing them;
in the event that the Issuer or Public Company uses an
independent party in the conduct of the GMS to calculate
the votes, then this matter shall be disclosed.
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
OJK Reference Index
Criteria Explanation Page
Directors 1 Duties and responsibilities of each member of the Board of 230, 552, 649,651,
Directors 655, 676-678
Information regarding the duties and responsibilities of each
member of the Board of Directors is described and can be
presented in tabular form.
2. A statement that the Board of Directors had guidelines or
charter for the Board of Directors;
3. Policy and implementation of the frequency of meetings of
the Board of Directors, meetings of the Board of Directors with
the Board of Commissioners, and the level of attendance of
members of the Board of Directors in the meeting including
attendance at the GMS;
Information on the level of attendance of members of the
Board of Directors at the meeting of the Board of Directors,
the meeting of the Board of Directors with the Board of
Commissioners, or the GMS can be presented in tabular form.
5. Training and/or competency improvement of members of
the Board of Directors:
a. Policy on training and/or improving the competence of
members of the Board of Directors, including an orientation
program for newly appointed members of the Board of
Directors (if any); and
b. Training and/or competency improvement attended by
members of the Board of Directors in the financial year (if
any);
6. The Board of Directors’ assessment of the performance of
the committees supporting the implementation of the Board
of Directors’ duties for the financial year shall at least contain:
a. performance appraisal procedures; and
b. the criteria used were performance achievements
during the financial year, competence and attendance at
meetings; and
in the event that the Issuer or Public Company did not have a
committee that supports the implementation of the duties of
the Board of Directors, then this should be disclosed.
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
OJK Reference Index
Criteria Explanation Page
Board of Commissioners 1. Duties and responsibilities of the Board of Commissioners; 227-229, 564-572,
578, 587, 588
2. A statement that the Board of Commissioners had
guidelines or charter for the Board of Commissioners;
3. Policy and implementation of the frequency of meetings
of the Board of Commissioners, meetings of the Board of
Commissioners with the Board of Directors and the level of
attendance of members of the Board of Commissioners in
these meetings, including attendance at the GMS.
Information on the level of attendance of members of the
Board of Commissioners at the meeting of the Board of
Commissioners, the meeting of the Board of Commissioners
with the Board of Directors, or the GMS can be presented in
tabular form.
4. training and/or competency improvement of members of
the Board of Commissioners:
a. policies on training and/or improving the competence
of members of the Board of Commissioners, including
orientation programs for newly appointed members of the
Board of Commissioners (if any); and
b. training and/or competency improvement attended by
members of the Board of Commissioners in the financial year
(if any);
5. Performance appraisal of the Board of Directors and the
Board of Commissioners as well as each member of the
Board of Directors and the Board of Commissioners, at least
containing:
a. performance appraisal implementation procedures;
b. the criteria used were performance achievements
during the financial year, competence and attendance at
meetings; and
c. the party conducting the assessment; and
6. The assessment of the Board of Commissioners on
the performance of the Committees that support the
implementation of the duties of the Board of Commissioners
in the financial year includes:
a. performance appraisal procedures; and
b. the criteria used are performance achievements during
the financial year, competence and attendance at
meetings;
Independent Commissioner It included:
(minimum 30% of the total Board of
Commissioners)
1. Criteria for determining the Independent Commissioner; 578-579
and
2. Statement on the independence of each Independent 578-579
Commissioner.
Nomination and remuneration At least it contained:
of the Board of Directors and the
Board of Commissioners
1. The nomination procedure, including a brief description 640-644
of the nomination policies and processes for members
of the Board of Directors and/or members of the Board of
Commissioners; and
2. Procedures and implementation of remuneration for the 640-644
Board of Directors and the Board of Commissioners, including:
a. procedures for determining remuneration for the Board of 640-644
Directors and the Board of Commissioners;
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
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Criteria Explanation Page
b. the remuneration structure of the Board of Directors and 640-644
the Board of Commissioners such as salary, allowances,
tantiem/bonus and others; and
c. the amount of remuneration for each member of the Board 644-647
of Directors and member of the Board of Commissioners;
Disclosure of information can be presented in tabular form.
Implementation of Good 644-647
Corporate Governance in
Providing Remuneration for
Commercial Banks
Audit committee 1. Name and position in committee membership; 131, 132, 138, 140,
141, 594-596
2. Age;
3. Nationality;
4. Educational history;
5. Position history, including information on:
a. Legal basis for appointment as committee member;
b. Concurrent positions, either as a member of the board of
commissioners, member of the board of directors, and/or
committee member and other positions (if any); and
c. Work experience and period of time both inside and
outside the issuer or public company;
6. Period and term of office of audit committee members; 595
7. Statement of independence of the audit committee; 600
8. Training and/or competency improvement that have 231-233
been followed in the financial year (if any);
9. Policy and implementation of the frequency of audit 601
committee meetings and the level of attendance of audit
committee members at the meeting; and
10. Implementation of the audit committee’s activities for the 602
financial year in accordance with the guidelines or charter of
the audit committee;
Committee or function of At least it contained:
nomination and remuneration
Issuers or Public Companies
1. Name and position in committee membership; 131, 132, 142, 134,
137
2. Age;
3. Nationality;
4. Educational history;
5. Position history, including information on:
a. Legal basis for appointment as committee member;
b. Concurrent positions, either as a member of the Board of
Commissioners, member of the Board of Directors, and/or
committee member and other positions (if any); and
c. Work experience and period of time both inside and
outside the Issuer or Public Company;
6. The period and term of office of the committee members; 605
7. Committee independence statement; 608
8. Training and/or competency improvement that have 234-235
been followed in the financial year (if any);
9. Description of duties and responsibilities; 606
10. A statement of having a guideline or charter (charter); 606
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Criteria Explanation Page
11. Policy and implementation of the frequency of meetings 609-610
and the level of attendance of members at the meeting;
12. Brief description of the implementation of activities in the 610
financial year; and
In the event that no nomination and remuneration committee
is formed, the Issuer or Public Company is sufficient to
disclose the information as referred to in letter i) to letter l)
and disclose:
1. Reasons for not forming the committee; and n/r
2. The party carrying out the nomination and remuneration
function;
Other committees owned by the At least it contained: 131, 132, 133, 134,
Issuer or Public Company in order 137, 139, 140, 615,
to support the functions and duties 623-628
of the Board of Directors (if any)
and/or committees that
supported the functions and duties
of the Board of Commissioners
1. Name and position in committee membership;
2. Age;
3. Nationality;
4. Educational history;
5. Position history, including information on:
a. Legal basis for appointment as committee member;
b. Concurrent positions, either as a member of the board of
commissioners, member of the board of directors, and/or
committee member and other positions (if any); and
c. Work experience and period of time both inside and
outside the issuer or public company;
6. The period and term of office of the committee members; 623
7. Committee independence statement; 631
8. Training and/or competency improvement followed in the 244-253
financial year (if any); and
9. Description of duties and responsibilities; 616
10. A statement that the committee has had guidelines or 616
charters;
11. Policy and implementation of the frequency of committee 618-619
meetings and the level of attendance of committee
members at the meeting; and
12. Brief description of the committee’s activities for the 620, 635
financial year;
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
OJK Reference Index
Criteria Explanation Page
Company secretary 1. Name; 716
2. Domicile;
3. Position history, including:
a. Legal basis for appointment as company secretary;
and
b. Work experience and period of time both inside
and outside the issuer or public company;
c. Educational history;
d. Training and/or competency improvement that 243
was followed in the financial year; and
e. A brief description of the implementation of the 721
duties of the corporate secretary for the financial
year;
Internal Audit Unit 1. Name of the head of the internal audit unit; 732
2. Position history, including:
a. Legal basis for appointment as head of internal audit unit;
and
b. Work experience and period of time both inside and
outside the issuer or public company;
3. Qualification or certification as an internal audit profession 735-736
(if any);
4. Training and/or competency improvement that was 244
followed in the financial year;
5. The structure and position of the internal audit unit; 733
6. Description of duties and responsibilities; 734
7. A statement that the internal audit unit had a guideline or 734
charter; and
8. A brief description of the implementation of the internal 737
audit unit’s duties for the financial year including the policy
and implementation of the frequency of meetings with the
board of directors, board of commissioners, and/ or audit
committee;
Public Accountant 1. Name and year of the public accountant who audited the 739-742
annual financial statements for the last 5 years;
2. Name and year of the Public Accounting Firm that audited
the annual financial statements for the last 5 years;
3. The amount of the fee for each type of service provided
by the Public Accounting Firm in the last financial year; and
4. Other services provided by Public Accounting Firms and
public accountants other than auditing services for annual
financial statements in the last financial year.
Note: if there was no other service, it should be disclosed.
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Criteria Explanation Page
A description of the internal control 1. Financial and operational control, as well as compliance 743-748
system implemented by the issuer with other laws and regulations;
or public company,
2. Review of the effectiveness of the internal control system;
and
3. Statement of the Board of Directors and/or Board of
Commissioners on the adequacy of the internal control
system;
The risk management system 1. General description of the risk management system of the 804-806
implemented by the Issuer or Public Issuer or Public Company;
Company
2. Types of risks and how to manage them; 804-806
3. Overview of the effectiveness of the risk management
835
system
Issuer or Public Company; and 835
4. Statement of the Board of Directors and/or the Board of
Commissioners or the audit committee on the adequacy of
the risk management system;
Legal cases that have a material 1. Principal case/lawsuit; 765-772
impact faced by the issuer or
public company, subsidiaries,
members of the board of directors
and members of the board of
commissioners (if any),
2. Status of settlement of cases/claims; and 765-772
3. The effect on the condition of the issuer or public company; 765
Information on administrative 771
sanctions/ sanctions imposed
on issuers or public companies,
members of the board of
commissioners and members of the
board of directors, by the financial
services authority and other
authorities in the financial year (if
any)
Access to company information 773
and data: A description of the
availability of access to company
information and data to the public,
for example through the website
(in Indonesian and English), mass
media, mailing lists, bulletins,
meetings with analysts, and
so on.
Information regarding the code 1. The points of the code of ethics; 774-789
of conduct of the Issuer or Public
Company
2. Disclosure that the code of ethics applied to all levels of 774-789
the organization;
3. Dissemination of the code of ethics; 774-789
4. Sanctions for each type of violation stipulated in the code 774-789
of ethics (normative); and
5. The number of violations of the code of ethics along with 774-789
the sanctions given in the last financial year.
Note: if there is no violation of the code of ethics in the last
financial year, it must be disclosed.
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Criteria Explanation Page
A brief description of the policy of Information disclosed should at least contain: 198, 413-414
providing long-term performance-
based compensation to
management and/or employees
owned by the issuer or public
company (if any), including the
management stock ownership
program (MSOP) and/or stock
ownership program by employees
(employee Stock ownership
program/ESOP);
In the case of providing
compensation in the form of a
management stock ownership
program (MSOP) and/or an
employee stock ownership
program (ESOP),
1. Number of shares and/or options; 131-142, 144-156,
175, 659
2. Implementation period;
3. Requirements for eligible employees and/or management;
and
4. Execution price or determination of exercise price.
Brief description of Information 1. Share ownership of members of the board of directors
disclosure policy and members of the board of commissioners no later than
3 (three) working days after the occurrence of ownership or
any change in ownership of shares of a public company;
and
2. Implementation of the policy;
Description of the whistleblowing 1. How to submit a violation report; 787
system at the Issuer or Public
Company
2. Protection for whistleblowers;
3. Handling of complaints;
4. The party managing the complaint; and
5. The results of the handling of complaints, at least:
a. Number of complaints received and processed in the
financial year; and
b. Follow-up on complaints;
In the event that the issuer or public company did not have a
whistleblowing system, then this should be disclosed.
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
OJK Reference Index
Criteria Explanation Page
Description of the Issuer’s or Public 1. Programs and procedures implemented in overcoming 780
Company’s anti-corruption policy the practice of corruption, kickbacks, fraud, bribery and/ or
gratuities in Issuers or Public Companies; and
2. Anti-corruption training/socialization for employees of
Issuers or Public Companies;
In the event that the Issuer or Public Company did not have
an anti-corruption policy, the reasons for not having the said
policy should be explained.
Policy regarding the diversity of 636-639
the composition of the Board of
Commissioners and the Board
of Directors. Description of the
Company’s written policies
regarding the diversity of the
composition of the Board of
Commissioners and Directors in
education (field of study), work
experience, age, and gender.
Note: if there was no such policy,
the reasons and considerations
should be disclosed.
Implementation of Public 1. Statement of recommendations that had been 529-539
Company governance guidelines implemented; and/or
for Issuers issuing equity securities or
Public Companies
2. Explanation of recommendations that had not been
implemented, along with reasons and alternative
implementations (if any).
Disclosure of information can be presented in tabular form.
GCG Implementation Assessment It contained a description of:
for the financial year 2023 which
included at least aspects of the
Board of Commissioners and the
Board of Directors
1. Criteria used in the assessment 523-528
2. The party conducting the assessment
3. The assessment score of each criterion
4. Recommended assessment results
5. Reasons for not yet/not implemented recommendations.
1044 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
OJK Reference Index
Criteria Explanation Page
Financial Information
Statement Letter of the Board Compliance with related regulations regarding Responsibility FS Pages Board
of Directors and/or Board for Financial Statements. of Directors’
of Commissioners regarding Statement Letter
Responsibility for Financial
Statements
Independent auditor’s opinion on FS Opinion Page
financial statements
Description of Independent Auditor The description contained about: FS Opinion Page
in Opinion
1. Name and signature;
2. Date of the Audit Report; and
3. KAP license number and Public Accountant license
number.
Complete financial reports It completely contained the elements of the financial FS pages 1054-
statements: 1420
1. Statement of financial position;
2. Statement of profit or loss and other comprehensive
income;
3. Statement of changes in equity;
4. Cash flow statement;
5. Notes to financial statements;
6. Comparative information about the previous period; and
7. Statement of financial position at the beginning of the
previous period when the entity applies an accounting
policy retrospectively or restates financial statement items, or
when the entity reclassifies items in its financial statements (if
relevant).
Profitability level comparison Comparison of performance/profit (loss) for the current year FS pages 1076-
with the previous year 1078
Cash flow statement It should meet the following conditions: FS pages 1081-
1084
1. Grouping into three categories of activities: operating,
investing, and financing;
2. Using the direct method to report cash flows from operating
activities;
3. Separation of presentation between cash receipts and or
cash disbursements during the year in operating, investing
and financing activities; and
4. Disclosure of non-cash transactions must be included in
the notes to the financial statements.
ANNUAL REPORT 2023 1045
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
OJK Reference Index
Criteria Explanation Page
Accounting Policy Overview It included at least: FS pages 1114-
1203
1. Statement of compliance with SAK;
2. Basis of measurement and preparation of financial
statements;
3. Income tax;
4. Work benefits; and
5. Financial Instruments.
Disclosure of related party The things that were disclosed included: FS pages 1407-
transactions 1417
1. Name of the related party, as well as the nature and
relationship with the related party;
2. Transaction value and its percentage to the total related
revenues and expenses; and
3. Total balance and its percentage to the total related
assets or liabilities.
Disclosures related to taxation The things that were disclosed included: FS pages 1327-
1336
1. Fiscal reconciliation and calculation of current tax burden;
2. Explanation of the relationship between tax expense
(income) and accounting profit;
3. A statement that the reconciled Taxable Profit (LKP) was
used as the basis for filling out the Annual Corporate Income
Tax Return;
4. Details of deferred tax assets and liabilities recognized in
the statement of financial position for each presentation
period, and the amount of deferred tax expense (income)
recognized in profit or loss if the amount was not reflected in
the amount of deferred tax assets or liabilities recognized in
the statement of position. finance; and
5. Disclosure of whether or not there is a tax dispute.
Disclosures relating to fixed assets The things that were disclosed included: FS pages 1070,
1283-1291, 1500
1. The depreciation method used;
2. A description of the accounting policy chosen between
the revaluation model and the cost model;
3. The significant methods and assumptions used in
estimating the fair value of property, plant and equipment
(for the revaluation model) or the disclosure of the fair value
of property, plant and equipment (for the cost model); and
4. Reconciliation of gross carrying amount and accumulated
depreciation of property, plant and equipment at the
beginning and end of the period by showing: addition,
subtraction and reclassification.
1046 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL Financial
GOVERNANCE & PRACTICES RESPONSIBILITY Statemens 2024
OJK Reference Index
Criteria Explanation Page
Disclosures relating to operating The things that were disclosed included: FS pages 1418-
segments 1422
1. General information covering the factors used to identify
the reported segments;
2. Information on the reported segment’s profit or loss, assets
and liabilities;
3. Reconciliation of total segment revenue, reported segment
profit or loss, segment assets, segment liabilities, and other
material segment elements to the related amounts within the
entity; and
4. Disclosure at the entity level, which included information
about products and/or services, geographic areas and key
customers.
Disclosures relating to Financial The things that were disclosed included: FS pages 1118-
Instruments 1159
1. Details of financial instruments owned based on their
classification;
2. Fair values and their hierarchy for each group of financial
instruments;
3. Explanation of risks associated with financial instruments:
market risk, credit risk and liquidity risk;
4. Risk management policy; and
5. Analysis of the risks associated with financial instruments
quantitatively.
Issuance of financial statements The things that were disclosed included: FS Pages Board
of Directors’
1. The date on which the financial statements were authorized
Statement Letter
for issue; and
2. The party responsible for authorizing the financial
statements.
ANNUAL REPORT 2023 1047
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
MSCI INDEX
ESG Aspect Key Issues Bank Mandiri Response Page
Environmental ESG Risk Management Policies ESG Risk Management Policies Bank Mandiri consistently Pg. 127 Sustainability Report
implements environmental, social and overnance
risk management according to the precautionary
principle in all business activities. Bank Mandiri continues
to integrate ESG aspects in order to improve effective
risk management to deal with current climate and
social risks. Bank Mandiri carried out identification and
development of ESG risk management procedures as
set forth in the ESG Risk Management Policy.
Environmental Credit policy related to Credit Policy for the Oil Palm & CPO Plantation Sector In Pg. 121 Sustainability Report
agriculture managing ESG risk in the agriculture sector, particularly
Palm Oil & CPO plantations, Bank Mandiri requires that
ISPO (Indonesian Sustainable Palm Oil) be fulfilled, or
at a minimum, that proof of ISPO registration from an
ISPO Certification Institution. Additionally, Bank Mandiri
is attentive to the debtor’s environmental and labor
policies, including Occupational Safety and Health
(OHS), procedures for preventing and handling land
fires that comply with applicable standards, No
Deforestation, No Peat, No Exploitation (NDPE) policies,
which encompass policies related to land clearing,
conservation of High Conservation Value (HCV) areas,
and Waste Treatment Plant (WWTP) installations.
Environmental Credit policy related to In managing ESG risk in the Biodiversity sector, Pg. 123 Sustainability Report
biodiversity specifically in the Industrial Plantation Forest sector, Bank
Mandiri requires the submission of documents related
to Industrial Plantation Forest Management Permits,
such as Business Permits for Utilization of Timber Forest
Products and/or Non-Timber Forest Products, as well as
Business Work Plans that have already been approved
by the Ministry of Environment and Forestry.
Environmental Credit policy related to energy In managing ESG risks in the Energy and Energy Use Pg. 121 Sustainability Report
use sectors, particularly the construction of a new Steam
Power Plant (PLTU), Bank Mandiri considers the financing
period to be aligned with the government’s timeline
regarding the energy transition and pays attention
to the debtor’s policies related to the environment
(carbon emissions, coal ash, management water and
waste) and labor policies.
Environmental Credit policy related to mining In the Mining sector, Bank Mandiri requires its debtors to Pg. 121 Sustainability Report
implement Good Mining Practices in compliance with
applicable laws and regulations, including the Annual
Work Plan & Budget approved by the Ministry of Energy
and Mineral Resources of the Republic of Indonesia,
and/or other relevant documents regarding Good
Mining Practices.
Environmental Credit policy related to oil and In managing ESG risk in the Oil & Gas sector, especially Pg. 122 Sustainability Report
gas in the upstream oil and gas exploitation business sector,
Bank Mandiri requires the fulfillment of documents that
explain the legal status of land use in non-disputed area,
Contract Agreement and compliance with production
requirements as per relevant laws and regulations.
Environmental Involvement of Group Credit Bank Mandiri identifies ESG risks by involving credit Pg. 119-129 Sustainability
Risk in ESG due dilligence risk groups in the due-diligence process, starting from Report
determining targeted customers, credit analysis, and
approval to monitoring, as reflected in the table of the
loan process flow.
Environmental ESG due diligence triggers The credit risk group’s involvement in the ESG due- Pg. 119-129 Sustainability
and risk escalation process diligence process is also reflected in the escalation Report
clearly defined mechanism in the credit approval and monitoring
process for large-scale and high-risk debtors.
Environmental Company conducts climate- Going forward, Bank Mandiri will aim to measure the Pg. 278 Sustainability Report
related risk analysis impact of climate risk in a more comprehensive manner,
such as by conducting climate scenario analysis
and testing customer credit portfolios for climate risk,
including transition and physical risks.
1048 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENS 2024
MSCI INDEX
ESG Aspect Key Issues Bank Mandiri Response Page
Environmental Oversight of ESG risk To further enhance the effectiveness of ESG initiatives Pg. 119-129, 278
management in financing and climate risk management, Bank Mandiri has Sustainability Report
activities established an Environmental, Social & Governance
(ESG) Group with direct supervision of the Vice President
Director. The ESG Group serves as a control tower for
Bank Mandiri’s ESG implementation, managing the
Environmental Evidence of board-level framework, aligning applicable ESG and climate
engagement on climate- change policies, managing Sustainable Portfolio,
related risks developing responsible banking & operation strategy,
and communicating/reporting to both external and
internal parties. ESG implementation updates, including
climate risk mitigation was reported on a regular
basis to the Board level committee through the Risk
Management and Policy Committee (RMPC) meeting
and the Board of Commissioners through the Risk
Monitoring Committee (RMC) meeting
Environmental Formal management systems Board of Directors is responsible in monitoring the Pg. 278 Sustainability Report
to assess ESG risks in financing implementation and fulfillment of ESG targets through
activities the Risk Management & Credit Policy Committee
(RMPC) forum in accordance with the duties &
authorities stipulated in the Decree of the Board of
Directors of PT Bank Mandiri (Persero) Tbk, Number
Kep.Dir/009/2021 on Risk Management & Credit Policy
Committee.
Environmental Some evidence of green Meanwhile, in terms of loan disbursement, Bank Mandiri Pg. 107-109 Sustainability
financing distributed sustainable financing according to the Report
Sustainable Business Activities Category (KKUB) as set
forth in OJK Regulation No. 51/2017 in the amount of
Rp228.7 Tn or 24.5% of total loans, or an increase of
11.6% compared to 2021.
Environmental Involvement in green bonds Bank Mandiri is committed to supporting the Pg. 117 Sustainability Report
government’s programs and achieving national
sustainability targets by actively participating as a
marketer of ESG-based investment products, such as
Green Sukuk and Green Bond.
Social Employee Training on Bank Mandiri provides regular training to around 17,000 Pg. 99 Sustainability Report
Consumer Financial Protection front-line employees since 2000 on topics related to
Mandiri products and services, effective handling
customer’s complaints, and other themes on monthly
basis, in order to improve knowledge among all front-
line employees who deal directly with customers. This
includes post-tests to ensure that the material presented
is well-received and understood.
Social Debt Collection Policy Selain memiliki kebijakan perlindungan keuangan Pg. 155 Sustainability Report
konsumen, Bank Mandiri juga memiliki kebijakan
penagihan hutang yang memuat pemenuhan hak-hak
debitur sebagaimana tertuang dalam: 1. Kebijakan
Perkreditan Bank Mandiri dengan perubahan terakhir
ditandatangani oleh Direksi dan berlaku sejak 7
Maret 2022. 2. Standar Prosedur Operasional Credit
Collection & Recovery sebagaimana diubah terakhir
pada tahun 2022. 3. Peraturan internal lain yang terkait
Dalam peraturan tersebut, secara umum diatur tata
cara penagihan utang dengan tetap melindungi
kenyamanan debitur sebagai konsumen.
Social Product/Service Reviews The Board-Level Committee of Bank Mandiri is Pg. 150-151 Sustainability
committed to ensuring the quality and integrity of Report
its products and services. To this end, the Committee
regularly conducts review, monitoring and evaluations
of all financial offerings, including the development
of new product. In addition, Bank Mandiri follows
strict regulations and guidelines, seeking approval
from relevant authorities (OJK, Bapepam, etc) before
introducing any new financial products and services.
Social Fair Advertising Policies/ Bank Mandiri, as the preferred financial partner for Pg. 152-153 Sustainability
Procedures customers, strives to offer fair and compliant products Report
and services in accordance with relevant laws and
regulations. To guarantee this, the bank ensures that
all employees, especially those interacting directly with
customers, possess adequate knowledge, skills and stay
updated on evolving customer needs.
ANNUAL REPORT 2023 1049
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
MSCI INDEX
ESG Aspect Key Issues Bank Mandiri Response Page
Social Process for Handling Bank Mandiri places a high priority on customer Pg. 157-159 Sustainability
Complaints satisfaction and provides a mechanism for customers to Report
submit complaints or express concerns. In accordance
with the regulations set by the Financial Services
Authority (OJK), the bank has established a dedicated
customer care unit, Customer Care Group, to handle
and resolve all customer complaints in a timely manner
and in accordance with the established Service
Level Agreement (SLA). Bank Mandiri provides various
platform accessible for customers to submit complaints
Social Loan Modification Options Dalam alur proses pemberian kredit Tahap Loan Pg. 156 Sustainability Report
Monitoring, melihat kualitas kredit debitur eksisting
melalui berbagai cara salah satunya mekanisme
Watchlist, mekanisme ini digunakan sebagai Early
Warning Signal dalam kualitas kredit yang diberikan,
yang menganalisa 3 aspek yaitu prospek bisnis debitur
ke depan, performance keuangan, serta repayment
history. Apabila berdasarkan monitoring tersebut
terdapat indikasi adanya penurunan kualitas, maka
Bank Mandiri akan melakukan penyelamatan kredit
bermasalah, upaya-upaya yang dilakukan oleh Bank
terhadap debitur kredit bermasalah yang masih
mempunyai prospek dan kinerja usaha serta kemampuan
membayar, dengan tujuan untuk meminimalkan
kemungkinan timbulnya kerugian bagi Bank dan
menyelamatkan kembali kredit yang telah diberikan.
Penyelamatan kredit dapat berupa
Restrukturisasi, dimana Restrukturisasi
dapat dilakukan antara lain, melalui:
1. Penurunan suku bunga kredit; 2. Perpanjangan
jangka waktu kredit; 3. Pengurangan tunggakan
bunga kredit;4. Pengurangan tunggakan pokok kredit;
5. Penambahan fasilitas kredit; dan/atau 6. Konversi
kredit menjadi penyertaan modal sementara,
Social Financial Education Initiatives Bank Mandiri recognizes the crucial role of financial Pg. 217-221 Sustainability
and Stakeholder Outreach literacy in promoting both individual financial wealth Report
and overall societal well-being. Individuals with
strong financial literacy skills are better equipped to
manage their finances and make informed, responsible
decisions. As such, financial literacy can be seen as
a form of investment in society. In line with this belief,
Bank Mandiri actively supports the government’s efforts
to increase financial literacy through various programs
in partnership with educational institutions
Social Oversight of Complaints The customer complaint report is directly monitored Pg. 157 Sustainability Report
by the Director of Operation on a monthly basis and
reported to the regulator.
Social Scope of support for degree Furthermore, Bank Mandiri also prepares its millennial Pg. 170-178 Sustainability
programs and certifications employees to be the future leaders by providing Report
scholarships to the best universities in the world. This
includes IESE, Yale SOM, ESADE, New York University,
Haas Berkeley, Carnegie Mellon, Virginia Darden, etc.
Each year, Bank Mandiri sponsors 25-30 employees
to study abroad. As top talents, these employees are
encouraged to choose majors that are related to the
company’s needs. These majors include digital business,
advanced finance, and data sciences.
Social Extent of grievance reporting The implementation of good sustainability governance Pg. 283 Sustainability Report
or escalation procedures is inseparable from the support of stakeholders who
provide input to maintain the integrity of Bank Mandiri.
Stakeholders and external parties can raise complaints
or reports through a whistleblowing system called
Letter to CEO (LTC). This system promotes transparency
and prevents potential violations of the code of
conduct and fraud, such as indications of fraud, fraud,
embezzlement, information leakage, banking crimes,
corruption, and other fraudulent acts
1050 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENS 2024
MSCI INDEX
ESG Aspect Key Issues Bank Mandiri Response Page
Social Engagement surveys to The Bank conducted an engagement survey to 18,466 Pg. 182 Sustainability Report
monitor employee satisfaction employees during the period of December 2022,
with a score of 88.06%. The survey was conducted
by an independent consultant with measurements
on organization, leadership, career development,
relationships and communication, compensation
benefits, job fit, contribution/opportunity to give the
best and work groups.
Social Formal talent pipeline Talent Pipeline Development Strategy Pg. 170-178 Sustainability
development strategy The Employee Value Proposition (EVP) has been Report
(forecasts hiring needs, realized through the management of all phases of the
actively develops new pools employment cycle as outlined in the Employee Life
of talent) Cycle (8A), from the initial design of organizational
structure and capacity, forecasting hiring needs,
forming, and developing talent pools, to retirement
programs
Social Graduate traineeship/ Bank Mandiri developed Officer Development Pg. 170-178 Sustainability
apprenticeship program Program (ODP) for fresh graduates who will become Report
employees of Bank Mandiri. In addition, there is a
Staff Development Program (SDP), which is a training
program for employees who will be promoted to
leadership and managerial positions in Bank Mandiri.
Social Partners with educational Bank Mandiri collaborates with Educational Institutions Pg. 170-178 Sustainability
institutions to develop or in developing and implementing Leadership Learning Report
deliver joint training programs Modules for employees such as National University
for staff of Singapore, IMD, IESE, Yale SOM, ESADE, New York
University, Haas Berkeley, Carnegie Mellon, Virginia
Darden, and others. Bank Mandiri actively participating
in programs organized by the Public Service Agency for
Innovation Management (BLMI) as a speaker.
Social Scope of employee stock Berdasarkan Keputusan RUPS Luar Biasa tanggal 29 Mei Pg. 187 Sustainability Report
ownership plan (ESOP) or 2003 sebagaimana tertuang dalam akta Notaris Sutjipto,
employee stock purchase S.H., No. 142 tanggal 29 Mei 2003, pemegang saham
plan (ESPP) Bank Mandiri juga menyetujui rencana kepemilikan
saham oleh pegawai dan Direksi melalui Program
Penjatahan Saham/Employee Stock Allocation (ESA)
dan Pemberian Opsi Pembelian Saham kepada
Manajemen/Management Stock Option Plan (MSOP).
Program ESA terdiri dari program Pemberian Saham
Bonus (Share Plan Bonus) dan program Penjatahan
Saham dengan Diskon (Share Purchase at Discount).
Sedangkan program MSOP ditujukan untuk Direksi
dan pegawai pimpinan pada tingkatan (grade) atau
kriteria tertentu.
Social Non-salary benefits and work/ Benefits cover all employees both Permanent Pg. 255 Sustainability Report
life balance Employees and contractor employees
Social Regular performance Performance overview is an important part of the Human Pg. 181 Sustainability Report
appraisals and feedback Capital Department’s strategy as it provides an overview
processes of employee performance and achievements, which
are useful for employee promotion, rotation or demotion.
Performance Appraisal Feedback Process & Explanation
Performance management at Bank Mandiri
put an emphasis not only on results but also on
the implementation of culture and leadership
characteristics on decision making and interactions
at work, including through the implementation of 360
degrees survey.
Social Job-specific development 1. Training and certification for employees: CISM Pg. 135, 136, 217
training programs (Certified Information Security Manager), CISSP Sustainability Report
(Certified Information Systems Security Professional),
CRISC (Certified in Risk and Information Systems
Control), ISO 27001 Lead Implementer, ISO 27001 Lead
Auditor, CISA (Certified Information Systems Auditor),
CEH (Certified Ethical Hacker), CHFI (Computer
Hacking Forensic Investigator), as well as training in
the form of product-based knowledge to deepen
their expertise the Bank’s security system products.
2. Training for vendors/contractors: Internal training
for vendor employees which working for operational
support.
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
MSCI INDEX
ESG Aspect Key Issues Bank Mandiri Response Page
Social Evidence of managerial/ In relation to program implementation, Bank Mandiri Pg. 174-179 Sustainability
leadership development has implemented various leadership programs at Report
training various levels, from Officers, Team Leaders, Department
Heads to Group Heads in 2022
Social Extent of involvement in In addition to providing financing for MSMEs, Bank Pg. 196-197 Sustainability
Microfinance/ Microinsurance Mandiri provides financing for corporations with social Report
benefits
Social Innovation in Mobile / Online Livin’ app designed for retail segment as our digital Pg. 198-202 Sustainability
Distribution Channels transformation. Livin serves as a platform to reach a wide Report
range of retail customers, particularly in underserved
population in Indonesia, which is an archipelago nation.
Customers can register through the Livin app, which is
equipped with liveness detection and face recognition
features that are directly connected to the Population
and Civil Registration agency. Livin also has many other
features such as smart top-up, cash withdrawal without
a card, entertainment services, QR, and investments.
Social Reach of Points Service Bank Mandiri’s digital services are equipped with Pg. 198-202 Sustainability
(Branches, ATMs, Self-Service, various other facilities and equipment to facilitate Report
etc.) customers, including: 1. 13,027 ATM units connected to
domestic network via the National Payment Gateway
(GPN) and international network 2. 5.1 million Merchant
Quick Response Code Indonesian Standard (QRIS) 3.
190 thousand Merchant Electronic Data Capture (EDC)
4. E-Commerce spreading throughout Indonesia 5.
E-banking SMS network 6. Call Center 14000 7. MITA as a
chat banking service.
Social Innovation in Other Mandiri Branchless Agent are spread throughout Pg. 210-211 Sustainability
Alternative Branchless Indonesia, particularly in areas with low populations Report
Distribution Channels (e.g. such as in the rural areas. Mandiri Agents also be the
correspondents, partnerships right hand of us to serve underserved population, which
with retail stores/post offices) includes low-income workers, undocumented workers,
customers without sufficient collateral, and others. In
the reporting year, Bank Mandiri helped the distribution
of banking products to all corners of Indonesia and
provided total employment opportunities to 130.100
Mandiri Agents.
Social Scope of company’s publicly Further information regarding the privacy policy and Pg. 146-149 Sustainability
available data protection data security (including our subsidiaries) can be Report
policy accessed through Bank Mandiri and its subsidiaries’
official website.
Social Rights provided to individuals Bank Mandiri ensure customer rights to rectification and
regarding the control of their control the personal data can be done in all branches
data or via call center 14000
Social Information Security Policies In the year 2022, an external audit was conducted in Pg. 144 Sustainability Report
and Systems audit frequency the domains of security, system resilience, and data
privacy by highly reputable independent auditors.
These auditors adhered to industry best practices in
the conduct of the audit. The audit’s scope comprised
information security which aligned with the principles
of confidentiality, integrity, two-factor authentication,
non-repudiation, and availability, as well as aspects
of data privacy and fraud management. To ensure a
continuous level of assurance, the implementation of
IT audits by external parties is performed on an annual
basis.
Social Company’s executive body Bank Mandiri demonstrates its commitment to ensuring Pg. 133, 141-142
responsible for: Privacy and the security of information by actively involving its Board Sustainability Report
Data security of Commissioners and Directors in regular monitoring
efforts through the use of specialized committees,
such as the Risk Monitoring Committee, Board Audit
Committee, and Integrated Governance Committee.
These committees regularly discuss and review
important topics related to information security, such as
the reporting of environmental, social, and governance
(ESG) initiatives, the implementation of multi-layer
defense mechanisms, and adherence to group-wide
security requirements.
Social Scope of employee training on Bank Mandiri provides training & certification to develop Pg. 135-136 Sustainability
data security and/or privacy- soft skills and hard skills on a regular basis (minimum Report
related risks & procedures once in 1 year) for all employees, both employees and
vendors/contractors.
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL FINANCIAL
GOVERNANCE & PRACTICES RESPONSIBILITY STATEMENS 2024
MSCI INDEX
ESG Aspect Key Issues Bank Mandiri Response Page
Governance Oversight for Ethics Issues Establishing a Gratification Control Unit, which Pg. 285 Sustainability Report
functions as a coordinator of gratification control
within its Compliance Work Unit, in accordance with
the regulations stipulated in KEP.DIR/64/2021 on the
Establishment of Gratification Control Unit. This unit is
responsible for implementing a gratification reporting
system, which is directly overseen by the Director of
Compliance and Human Capital. Additionally, the
bank is required to provide quarterly reports to the
Corruption Eradication Commission (KPK) as part of its
commitment to combat corruption.
Governance Bribery and Anti-Corruption Bank Mandiri has implemented the 4 Pillars of Anti- Pg. 284 Sustainability Report
Policy Fraud Strategy (SAF), namely Prevention; Detection;
Investigation, Reporting, Sanctions, and Legal Process;
Monitoring, Evaluation and Follow Up.
Governance Regular Audits of Ethical Furthermore, Bank Mandiri has established an Audit Pg. 285 Sustainability Report
Standards Team for the Anti-Bribery Management System (SMAP).
In accordance with Note No. IAU.WCA/CA.242/2022
from the Anti-Bribery Management System (SMAP)
Audit Team, dated August 15, 2022, and addressed
to the relevant group with copies to the Director of
Compliance and Human Capital, Director of Treasury
and International Banking, and SEVP Internal Audit.
Governance Whistleblower Protection Bank Mandiri’s whistleblowing system is managed Pg. 288-289 Sustainability
by an independent third-party consultant to ensure Report
independence with the following objectives:
1. Increase stakeholder confidence in themanagement
of the WBS-LTC; 2. Provide a sense of security for
whistleblowers; 3. Reduce the possibility of a conflict
of interest; 4. Ensure Independent and professionalism;
5. Allow the whistleblower to monitor the status of the
WBS-LTC report’s follow-up.
Governance Employee Training on Ethical An audit was conducted in August 2022 to assess Pg. 282, 287 Sustainability
Standards the implementation of the Anti-Bribery Management Report
System (SMAP), which is based on the ISO 37001:2016
Anti-Bribery Management System (SMAP)
Governance Anti-Corruption Policy for An audit was conducted in August 2022 to assess Pg. 286-287 Sustainability
Suppliers the implementation of the Anti-Bribery Management Report
System (SMAP), which is based on the ISO 37001:2016
Anti-Bribery Management System (SMAP). This audit of
the SMAP is conducted periodically
Governance Policies Related to Anti-Money Amidst the era of globalization and increasingly Pg. 290 Sustainability Report
Laundering complex information technology crossing jurisdictional
boundaries, Bank Mandiri, as a financial institution,
will face the consequences of the possibility of being
exploited by money launderers, terrorism financiers,
and the financing of mass destruction weapons
proliferation. This is due, among other reasons, to the
availability of various transaction options, both in terms
of products and delivery channels, which can be
exploited by criminals to carry out their illegal activities.
In line with this, Bank Mandiri consistently develops
strategic measures to mitigate these risks through the
implementation of a Risk-Based Approach (RBA) of Anti-
Money Laundering, Counter Terrorism Financing, and
Prevention of Financing of Mass Destruction Weapons
Proliferation (AML CTF PFPWMD) program in the Bank’s
operational and business activities.
ANNUAL REPORT 2023 1053
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) TBK.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN/
CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022/
31 DECEMBER 2023 AND 2022
1054 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
ANNUAL REPORT 2023 1055
Page 549
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
1056 PT Bank Mandiri (Persero) Tbk
Page 550
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
ANNUAL REPORT 2023 1057
Page 551
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
1058 PT Bank Mandiri (Persero) Tbk
Page 552
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
ANNUAL REPORT 2023 1059
Page 553
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
1060 PT Bank Mandiri (Persero) Tbk
Page 554
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
ANNUAL REPORT 2023 1061
Page 555
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
1062 PT Bank Mandiri (Persero) Tbk
Page 556
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
ANNUAL REPORT 2023 1063
Page 557
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
1064 PT Bank Mandiri (Persero) Tbk
Page 558
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
ANNUAL REPORT 2023 1065
Page 559
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
1066 PT Bank Mandiri (Persero) Tbk
Page 560
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
Daftar Isi/
Table of Contents
Halaman/Pages
Laporan Posisi Keuangan Konsolidasian/
Consolidated Statements of Financial Position 1-8
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian/
Consolidated Statements of Profit or Loss and Other Comprehensive Income 9 - 11
Laporan Perubahan Ekuitas Konsolidasian/
Consolidated Statements of Changes in Equity 12 - 13
Laporan Arus Kas Konsolidasian/
Consolidated Statements of Cash Flows 14 - 17
Catatan Atas Laporan Keuangan Konsolidasian/
Notes to the Consolidated Financial Statements 18 - 431
Informasi Keuangan Entitas Induk/
Parent Entity Financial Information
Laporan Posisi Keuangan Entitas Induk/
Statements of Financial Position - Parent Entity Lampiran/Appendix 1
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Entitas Induk/
Statements of Profit or Loss and Other Comprehensive
Income - Parent Entity Lampiran/Appendix 2
Laporan Perubahan Ekuitas Entitas Induk/
Statements of Changes in Equity - Parent Entity Lampiran/Appendix 3
Laporan Arus Kas Entitas Induk/
Statements of Cash Flows - Parent Entity Lampiran/Appendix 4
************************
ANNUAL REPORT 2023 1067
Page 561
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
ASET ASSETS
Kas 2c,2g,62.B.(vii) 26.431.740 27.212.759 Cash
Current accounts with
Giro pada Bank Indonesia 2c,2g,2h,4 108.605.322 107.349.158 Bank Indonesia
Current accounts with
Giro pada bank lain 2c,2f,2g,2h,5 other banks
Pihak berelasi 56 461.097 110.733 Related parties
Pihak ketiga 36.144.993 47.699.252 Third parties
36.606.090 47.809.985
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (32.205) (20.285) impairment losses
Neto 36.573.885 47.789.700 Net
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 2c,2f,2i,6 and other banks
Pihak berelasi 56 2.049.472 3.080.128 Related parties
Pihak ketiga 71.838.685 92.243.984 Third parties
73.888.157 95.324.112
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (957) (3.601) impairment losses
Neto 73.887.200 95.320.511 Net
Efek-efek 2c,2f,2j,7 Marketable securities
Pihak berelasi 56 23.774.139 27.290.577 Related parties
Pihak ketiga 70.807.983 55.530.149 Third parties
94.582.122 82.820.726
Ditambah/(dikurangi): Add/(less):
premi yang belum unamortised
diamortisasi, keuntungan/ premiums,
(kerugian) - neto yang unrealised gains/
belum direalisasi dari (losses) - net from
kenaikan/(penurunan) increase/(decrease)
nilai wajar dan in fair value
cadangan kerugian and allowance for
penurunan nilai (36.281) (20.908) impairment losses
Neto 94.545.841 82.799.818 Net
Obligasi pemerintah Government bonds
Pihak berelasi 2c,2f,2k,8,56 309.182.971 329.211.764 Related parties
Tagihan lainnya - transaksi Other receivables - trade
perdagangan 2c,2f,2l,9 transactions
Pihak berelasi 56 7.581.513 15.157.619 Related parties
Pihak ketiga 18.463.040 18.635.645 Third parties
26.044.553 33.793.264
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.494.653) (1.604.705) impairment losses
Neto 24.549.900 32.188.559 Net
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
1
1068 PT Bank Mandiri (Persero) Tbk
Page 562
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
ASET (lanjutan) ASSETS (continued)
Tagihan atas efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali 2c,2f,2m,10 agreements to resell
Pihak ketiga 22.692.928 11.705.989 Third parties
Tagihan derivatif 2c,2f,2n,11 Derivative receivables
Pihak berelasi 56 198.156 110.208 Related parties
Pihak ketiga 1.796.775 2.141.933 Third parties
Total 1.994.931 2.252.141 Total
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah 2c,2f,2o,12 receivables/ financing
Pihak berelasi 56 238.081.020 199.385.546 Related parties
Pihak ketiga 1.121.751.175 973.214.336 Third parties
1.359.832.195 1.172.599.882
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (53.098.619) (64.612.645) impairment losses
Neto 1.306.733.576 1.107.987.237 Net
Piutang pembiayaan Consumer financing
konsumen 2c,2f,2p,13 receivables
Pihak berelasi 56 11.542 7.846 Related parties
Pihak ketiga 32.738.254 23.749.881 Third parties
32.749.796 23.757.727
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (713.044) (610.361) impairment losses
Neto 32.036.752 23.147.366 Net
Investasi bersih dalam Net investment finance
sewa pembiayaan 2c,2q,14 leases
Pihak ketiga 5.489.242 5.872.560 Third parties
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (70.170) (139.173) impairment losses
Neto 5.419.072 5.733.387 Net
Tagihan akseptasi 2c,2f,2u,15 Acceptance receivables
Pihak berelasi 56 2.250.427 1.897.509 Related parties
Pihak ketiga 12.543.461 9.884.072 Third parties
14.793.888 11.781.581
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (122.212) (61.963) impairment losses
Neto 14.671.676 11.719.618 Net
Penyertaan saham 2f,2s,16 Investments in shares
Pihak berelasi 56 652.420 1.775.847 Related parties
Pihak ketiga 1.209.067 981.747 Third parties
1.861.487 2.757.594
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (34.123) (68.640) impairment losses
Neto 1.827.364 2.688.954 Net
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
2
ANNUAL REPORT 2023 1069
Page 563
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
ASET (lanjutan) ASSETS (continued)
Biaya dibayar dimuka 17 2.719.789 1.895.503 Prepaid expenses
Pajak dibayar dimuka 2ad,33a 436.532 1.164.925 Prepaid taxes
Aset tetap 2r.i,2r.ii,18 82.315.031 77.969.898 Fixed assets
Dikurangi: akumulasi Less: accumulated
penyusutan (24.337.324) (21.429.332) depreciation
Neto 57.977.707 56.540.566 Net
Aset takberwujud 2r.iii,19 13.669.071 11.712.040 Intangible assets
Dikurangi: akumulasi Less: accumulated
amortisasi (7.794.473) (6.618.431) amortisation
Neto 5.874.598 5.093.609 Net
Aset lain-lain 2c,2t,2v,2af,20 39.474.741 30.444.061 Other assets
Dikurangi: penyisihan Less: allowance for other
lainnya (1.596.320) (1.746.417) impairment losses
Neto 37.878.421 28.697.644 Net
Aset pajak tangguhan - neto 2ad,33e 10.179.244 12.045.479 Deferred tax assets - net
TOTAL ASET 2.174.219.449 1.992.544.687 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
3
1070 PT Bank Mandiri (Persero) Tbk
Page 564
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
LIABILITAS, DANA LIABILITIES, TEMPORARY
SYIRKAH TEMPORER SYIRKAH FUNDS
DAN EKUITAS AND EQUITY
LIABILITAS LIABILITIES
Obligations due
Liabilitas segera 2w 4.484.956 4.056.029 immediately
Simpanan nasabah Deposits from customers
Demand deposits
Giro dan and wadiah
giro wadiah 2c,2f,2x,21 demand deposits
Pihak berelasi 56 166.637.832 157.247.418 Related parties
Pihak ketiga 385.721.324 361.830.544 Third parties
Total 552.359.156 519.077.962 Total
Tabungan dan Saving deposits and
tabungan 2c,2f,2x,22 wadiah saving
wadiah deposits
Pihak berelasi 56 7.540.541 6.850.898 Related parties
Pihak ketiga 501.750.948 473.631.868 Third parties
Total 509.291.489 480.482.766 Total
Deposito berjangka 2c,2f,2x,23 Time deposits
Pihak berelasi 56 34.852.981 30.665.985 Related parties
Pihak ketiga 254.944.523 265.349.216 Third parties
Total 289.797.504 296.015.201 Total
Total simpanan Total deposits from
nasabah 1.351.448.149 1.295.575.929 customers
Simpanan dari Deposits from
bank lain other banks
Giro, Demand deposits, wadiah
giro wadiah dan demand deposits
tabungan 2c,2f,2y,24 and saving deposits
Pihak berelasi 56 183.333 174.243 Related parties
Pihak ketiga 6.510.250 5.560.158 Third parties
Total 6.693.583 5.734.401 Total
Inter-bank call money 2c,2y,25 Interbank call money
Pihak berelasi 100.000 - Related parties
Pihak ketiga 7.181.896 4.436.101 Third parties
Total 7.281.896 4.436.101 Total
Deposito berjangka 2c,2f,2y,26 Time deposits
Pihak berelasi 56 384.925 467.025 Related parties
Pihak ketiga 3.324.376 4.209.882 Third parties
Total 3.709.301 4.676.907 Total
Total simpanan dari Total deposits from
bank lain 17.684.780 14.847.409 other banks
Liabilitas kepada pemegang polis Liabilities to unit-link
pada kontrak unit-link 2z,27 29.194.702 29.710.227 policyholders
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
4
ANNUAL REPORT 2023 1071
Page 565
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
LIABILITAS, DANA LIABILITIES, TEMPORARY
SYIRKAH TEMPORER SYIRKAH FUNDS
DAN EKUITAS (lanjutan) AND EQUITY (continued)
LIABILITAS (lanjutan) LIABILITIES (continued)
Liabilitas atas efek-efek yang Securities sold
dijual dengan janji under agreements
dibeli kembali 2c,2m,28 to repurchase liabilities
Pihak ketiga 65 36.330.064 24.325.475 Third parties
Liabilitas derivatif 2c,2f,2n,11 Derivative payables
Pihak berelasi 56 76.404 86.933 Related parties
Pihak ketiga 2.037.449 2.039.836 Third parties
Total 2.113.853 2.126.769 Total
Liabilitas akseptasi 2c,2f,2u,29 Acceptance payables
Pihak berelasi 57 2.614.261 1.750.123 Related parties
Pihak ketiga 12.179.627 10.031.458 Third parties
Total 14.793.888 11.781.581 Total
Efek-efek yang diterbitkan 2c,2f,2aa Debt securities issued
Pihak berelasi 30,56,65 5.091.435 5.603.550 Related parties
Pihak ketiga 45.504.621 40.244.057 Third parties
50.596.056 45.847.607
Dikurangi: biaya penerbitan Less: unamortised
yang belum diamortisasi (78.292) (73.468) debt issuance cost
Neto 50.517.764 45.774.139 Net
Estimasi kerugian atas Estimated losses on
komitmen dan commitments and
kontinjensi 2c,31c 1.143.758 2.073.429 contingencies
Beban yang masih harus dibayar 2c,2af,32 4.799.446 6.493.794 Accrued expenses
Utang pajak 2ad,33b 2.690.902 3.590.522 Taxes payable
Employee benefit
Liabilitas imbalan kerja 2ai,34,51 11.894.629 12.607.759 liabilities
Provisi 63b 286.081 323.365 Provision
Liabilitas lain-lain 2c,35 37.399.213 27.336.753 Other liabilities
Pinjaman yang diterima 2c,2f,2ab,36 Fund borrowings
Pihak berelasi 56,65 1.765.624 2.210.704 Related parties
Pihak ketiga 93.679.835 60.629.414 Third parties
Total 95.445.459 62.840.118 Total
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
5
1072 PT Bank Mandiri (Persero) Tbk
Page 566
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
LIABILITAS, DANA LIABILITIES, TEMPORARY
SYIRKAH TEMPORER SYIRKAH FUNDS
DAN EKUITAS (lanjutan) AND EQUITY (continued)
LIABILITAS (lanjutan) LIABILITIES (continued)
Pinjaman dan efek-efek Subordinated loans and
subordinasi 2c,2f,2ac marketable securities
Pihak berelasi 37,56,65 10.000 87.000 Related parties
Pihak ketiga 205.735 546.564 Third parties
215.735 633.564
Dikurangi: biaya penerbitan Less: unamortised
yang belum diamortisasi (564) (231) issuance cost
Neto 215.171 633.333 Net
TOTAL LIABILITAS 1.660.442.815 1.544.096.631 TOTAL LIABILITIES
DANA SYIRKAH TEMPORARY SYIRKAH
TEMPORER 2f,2ae,38 FUNDS
Simpanan nasabah Deposits from customers
Pihak berelasi 56 Related parties
Giro - investasi terikat Demand deposits
dan giro - restricted investment
mudharabah - and mudharabah
investasi - unrestricted
tidak terikat 38a.1 17.574.469 13.702.232 investment
Tabungan - investasi Saving deposits
terikat dan - restricted investment
investasi and unrestricted
tidak terikat - investment
mudharabah 38a.2a 191.661 86.070 - mudharabah
Deposito mudharabah - Mudharabah time
investasi deposits - unrestricted
tidak terikat 38a.3 27.906.491 17.857.676 investment
45.672.621 31.645.978
Pihak ketiga Third parties
Giro - investasi terikat Demand deposits
dan giro - restricted investments
mudharabah and mudharabah
musytarakah 38a.1 14.779.396 9.020.856 musytarakah
Tabungan - investasi Saving deposits
terikat dan - restricted investment
investasi tidak and - unrestricted
terikat - investment
mudharabah 38a.2a 77.508.409 72.183.636 - mudharabah
Deposito mudharabah - Mudharabah time
investasi deposits -unrestricted
tidak terikat 38a.3 87.541.044 82.418.193 investment
179.828.849 163.622.685
Total simpanan Total deposits from
nasabah 225.501.470 195.268.663 customers
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
6
ANNUAL REPORT 2023 1073
Page 567
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
LIABILITAS, DANA LIABILITIES, TEMPORARY
SYIRKAH TEMPORER SYIRKAH FUNDS
DAN EKUITAS (lanjutan) AND EQUITY (continued)
DANA SYIRKAH TEMPORARY SYIRKAH
TEMPORER (lanjutan) FUNDS (continued)
Simpanan dari bank lain Deposits from other banks
Pihak ketiga Third parties
Giro mudharabah - Mudharabah demand
investasi deposits - unrestricted
tidak terikat 38b 63.394 31.880 investment
Tabungan mudharabah - Mudharabah saving
investasi deposits - unrestricted
tidak terikat 38b 580.115 627.646 investment
Deposito mudharabah - Mudharabah time
investasi deposits - unrestricted
tidak terikat 38b 136.693 274.412 investment
Total simpanan dari Total deposits from
bank lain 780.202 933.938 other banks
TOTAL DANA SYIRKAH TOTAL TEMPORARY
TEMPORER 226.281.672 196.202.601 SYIRKAH FUNDS
EKUITAS EQUITY
Ekuitas yang dapat diatribusikan Attributable equity to
Kepada pemilik Entitas Induk the Parent Entity
Modal saham - nilai nominal Share capital - Rp125
Rp125 dan Rp250 (nilai penuh) and Rp250 (full amount)
per lembar saham masing-masing par value per share
pada tanggal 31 Desember 2023 as of 31 December 2023
dan 2022 and 2022
Modal dasar - 1 lembar Saham Authorised capital-
Seri A Dwiwarna dan 1 Dwiwarna Series A
127.999.999.999 lembar share and
saham biasa Seri B 127,999,999,999 Series B
pada tanggal common shares as of
31 Desember 2023 31 December 2023
dan 1 lembar saham and 1 Dwiwarna
Seri A Dwiwarna dan Series A share and
63.999.999.999 lembar 63,999,999,999 Series B
saham biasa Seri B pada common share as of
tanggal 31 Desember 2022 31 December 2022
Modal ditempatkan dan disetor - Issued and fully paid-in capital
1 lembar Saham Seri A 1 Dwiwarna Series A
Dwiwarna dan 93.333.333.331 share and
lembar Saham Biasa 93,333,333,331 Series B
Seri B pada tanggal common shares as of
31 Desember 2023 31 December 2023
dan 1 lembar saham and 1 Dwiwarna
Seri A Dwiwarna dan Series A share and
46.666.666.665 lembar 46,666,666,665 Series B
saham biasa Seri B pada common shares as of
tanggal 31 Desember 2022 40a 11.666.667 11.666.667 31 December 2022
Tambahan modal disetor/ Additional paid-in capital/
agio saham 40b 17.643.264 17.643.264 agio
Selisih kurs karena Differences arising from
penjabaran laporan translation of
keuangan dalam financial statements in
mata uang asing 2e (146.299) (60.427) foreign currencies
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
7
1074 PT Bank Mandiri (Persero) Tbk
Page 568
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
LIABILITAS, DANA LIABILITIES, TEMPORARY
SYIRKAH TEMPORER SYIRKAH FUNDS
DAN EKUITAS (lanjutan) AND EQUITY (continued)
EKUITAS (lanjutan) EQUITY (continued)
Kerugian neto yang belum
direalisasi dari penurunan Net unrealised loss from
nilai wajar aset keuangan decrease in fair value
dalam kelompok of financial assets
nilai wajar classified as fair value
melalui penghasilan through other
komprehensif lain setelah comprehensive income
dikurangi pajak tangguhan 2j,2k (1.837.760) (2.768.553) - net of deferred tax
Bagian efektif lindung nilai Effective portion of
arus kas 2n 1.429 (3.156) cash flow hedges
Selisih bersih revaluasi Net differences in fixed
aset tetap 2r.i 34.716.693 34.716.693 assets revaluation
Keuntungan neto aktuarial Net actuarial gain from
program imbalan pasti defined benefits
setelah dikurangi program - net of
pajak tangguhan 2ai 1.517.183 1.510.016 deferred tax
Penghasilan komprehensif Other comprehensive
lainnya 85.052 85.052 income
Difference in transactions
Selisih transaksi dengan with non - controlling
pihak nonpengendali 1g (97.202) (97.202) parties
Saldo laba (saldo rugi sebesar Retained earnings (accumulated
Rp162.874.901 telah losses of Rp162,874,901
dieliminasi dengan tambahan were eliminated against
modal disetor/agio saham additional paid-in capital/
pada saat kuasi - agio as a result of quasi-
reorganisasi pada reorganisation
tanggal 30 April 2003) on 30 April 2003)
Sudah ditentukan penggunaannya 5.380.268 5.380.268 Appropriated
Belum ditentukan penggunaannya 191.923.489 161.606.164 Unappropriated
Total saldo laba 197.303.757 166.986.432 Total retained earnings
260.852.784 229.678.786
Kepentingan nonpengendali Non-controlling interests in
atas aset bersih Entitas Anak net assets of consolidated
yang dikonsolidasi 2d,39 26.642.178 22.566.669 Subsidiaries
JUMLAH EKUITAS 287.494.962 252.245.455 TOTAL EQUITY
TOTAL LIABILITIES,
JUMLAH LIABILITAS, DANA TEMPORARY
SYIRKAH TEMPORER SYIRKAH FUNDS
DAN EKUITAS 2.174.219.449 1.992.544.687 AND EQUITY
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
8
ANNUAL REPORT 2023 1075
Page 569
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF
KOMPREHENSIF LAIN KONSOLIDASIAN PROFIT OR LOSS AND
UNTUK TAHUN-TAHUN YANG BERAKHIR OTHER COMPREHENSIVE INCOME
PADA TANGGAL 31 DESEMBER 2023 DAN 2022 FOR THE YEARS ENDED 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
PENDAPATAN DAN BEBAN INCOME AND EXPENSE
OPERASIONAL FROM OPERATIONS
Pendapatan bunga dan Interest income and
pendapatan syariah 2f,2af,41,56 sharia income
Pendapatan bunga 113.747.621 95.943.875 Interest income
Pendapatan syariah 18.796.849 16.438.243 Sharia income
Total pendapatan bunga dan Total interest income and
pendapatan syariah 132.544.470 112.382.118 sharia income
Beban bunga dan Interest expense and
beban syariah 2f,2af,42,56 sharia expense
Beban bunga (30.664.728) (20.446.595) Interest expense
Beban syariah (5.993.168) (4.032.169) Sharia expense
Total beban bunga dan Total interest expense and
beban syariah (36.657.896) (24.478.764) sharia expense
PENDAPATAN BUNGA NET INTEREST AND
DAN SYARIAH - NETO 95.886.574 87.903.354 SHARIA INCOME
Pendapatan premi 2ag 13.721.691 14.380.273 Premium income
Beban klaim 2ag (11.598.645) (11.912.575) Claim expense
PENDAPATAN PREMI - NETO 2.123.046 2.467.698 NET PREMIUM INCOME
PENDAPATAN BUNGA, NET INTEREST,
SYARIAH DAN SHARIA AND
PREMI - NETO 98.009.620 90.371.052 PREMIUM INCOME
Pendapatan operasional lainnya Other operating income
Provisi dan komisi 2ah,43 20.148.410 18.802.148 Fees and commissions
Pendapatan dari kelompok Income from fair value
nilai wajar melalui through profit or loss
laba rugi - neto 2c,2e,2n,44 3.473.796 3.494.409 classification - net
Lain-lain 45 16.900.640 11.984.146 Others
Total pendapatan Total other operating
operasional lainnya 40.522.846 34.280.703 income
Pembentukan cadangan kerugian Allowance for impairment
penurunan nilai 2c,46 (11.152.853) (16.096.382) losses
Pembalikan penyisihan Reversal of allowance for
estimasi kerugian estimated losses
atas komitmen dan commitments and
kontinjensi 2c,31c 918.531 255.268 contingencies
Pembalikan/(pembentukan) Reversal/(allowance) for
penyisihan lainnya other impairment losses
dan kerugian and operational
risiko operasional - neto 2t,47 85.615 (282.073) risk losses - net
Keuntungan dari penjualan Gain on sale of
efek-efek dan obligasi marketable securities and
pemerintah - neto 2j,2k,48 125.295 899.579 government bonds - net
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
9
1076 PT Bank Mandiri (Persero) Tbk
Page 570
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF
KOMPREHENSIF LAIN KONSOLIDASIAN PROFIT OR LOSS AND
UNTUK TAHUN-TAHUN YANG BERAKHIR OTHER COMPREHENSIVE INCOME
PADA TANGGAL 31 DESEMBER 2023 DAN 2022 FOR THE YEARS ENDED 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
Beban operasional lainnya 2f,2ai, Other operating expenses
Salaries and employee
Beban gaji dan tunjangan 49,51,56 (24.423.089) (24.641.746) benefits expenses
Beban umum dan General and
administrasi 2r,50 (22.732.894) (22.102.552) administrative expenses
Lain-lain 52 (6.711.508) (6.515.760) Others
Total beban operasional Total other operating
lainnya (53.867.491) (53.260.058) expenses
INCOME FROM
LABA OPERASIONAL 74.641.563 56.168.089 OPERATION
Pendapatan/(beban) bukan Non operating income/
operasional - neto 53 43.318 209.637 (expense) - net
LABA SEBELUM BEBAN INCOME BEFORE
PAJAK 74.684.881 56.377.726 TAX EXPENSE
Beban pajak Tax expense
Kini 2ad,33c,33d (12.907.674) (11.897.334) Current
Tangguhan 2ad,33c,33e (1.725.337) 471.976 Deferred
Total beban pajak - neto (14.633.011) (11.425.358) Total tax expense - net
LABA TAHUN NET INCOME
BERJALAN 60.051.870 44.952.368 FOR THE YEAR
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
10
ANNUAL REPORT 2023 1077
Page 571
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF
KOMPREHENSIF LAIN KONSOLIDASIAN PROFIT OR LOSS AND
UNTUK TAHUN-TAHUN YANG BERAKHIR OTHER COMPREHENSIVE INCOME
PADA TANGGAL 31 DESEMBER 2023 DAN 2022 FOR THE YEARS ENDED 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN INCOME
Pos-pos yang tidak akan Items that will not be
direklasifikasi reclassified to
ke laba rugi profit or loss
Keuntungan revaluasi Gain on fixed assets
aset tetap 2r.i - 4.574.057 revaluation
Actuarial (loss)/gain
(Kerugian)/keuntungan aktuarial from defined
program imbalan pasti 2ai (14.912) 444.272 benefits program
Pajak penghasilan Income tax related to
terkait pos-pos yang tidak items that will not be
akan direklasifikasi reclassified to
ke laba rugi (139) (89.286) profit or loss
(15.051) 4.929.043
Pos-pos yang akan Items that will be
direklasifikasi reclassified to
ke laba rugi profit or loss
Penyesuaian akibat Difference arising from
penjabaran laporan translation of financial
keuangan dalam statements in foreign
mata uang asing 2e (86.953) 36.152 currencies
Changes in fair value of
Perubahan nilai wajar aset financial assets
keuangan dalam classified as fair value
kelompok nilai wajar through other
melalui penghasilan comprehensive
komprehensif lain 2j,2k 1.125.822 (5.631.137) income
Bagian efektif dari lindung nilai Effective portion of
arus kas 2n 23.030 (7.002) cash flow hedges
Pajak penghasilan terkait Income tax related to
pos-pos yang akan items that will be
direklasifikasi reclassified to
ke laba rugi (140.759) 1.067.118 profit or loss
921.140 (4.534.869)
Penghasilan komprehensif lain Other comprehensive
tahun berjalan - income for the year
setelah pajak penghasilan 906.089 394.174 - net of income tax
TOTAL TOTAL
PENGHASILAN COMPREHENSIVE
KOMPREHENSIF INCOME
TAHUN BERJALAN 60.957.959 45.346.542 FOR THE YEAR
Laba tahun berjalan yang Net income for the
diatribusikan kepada: year attributable to:
Pemilik Entitas Induk 55.060.057 41.170.637 Parent Entity
Kepentingan nonpengendali 2d 4.991.813 3.781.731 Non-controlling interest
60.051.870 44.952.368
Total penghasilan komprehensif Total comprehensive
tahun berjalan yang income for the year
diatribusikan kepada: attributable to:
Pemilik Entitas Induk 55.916.730 41.604.619 Parent Entity
Kepentingan nonpengendali 2d 5.041.229 3.741.923 Non-controlling interest
60.957.959 45.346.542
LABA PER SAHAM 2aj EARNINGS PER SHARE
Dasar dan dilusian (dalam Basic and diluted (full
Rupiah penuh) 589,93 441,26 amount of Rupiah)
*) Laba per saham untuk tahun yang berakhir pada tanggal 31 Desember Earnings per share for the year ended 31 December 2022 is restated *)
2022 disajikan kembali sehubungan dengan pemecahan nilai saham in connection with the share split (Note 2aj).
(Catatan 2aj).
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
11
1078 PT Bank Mandiri (Persero) Tbk
Page 572
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CORPORATE
GOVERNANCE
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2023
Keuntungan/
(kerugian)
neto
yang belum
direalisasi
dari kenaikan/
(penurunan)
& PRACTICES
nilai wajar
aset keuangan
dalam
kelompok
nilai wajar
ESG COMMITMENTS
melalui
penghasilan Keuntungan
komprehensif neto
Selisih kurs lain setelah aktuarial
karena dikurangi program
penjabaran pajak imbalan
laporan tangguhan/ pasti Kepentingan
keuangan Net unrealised setelah nonpengendali
dalam mata gain/ (loss) dikurangi atas aset
uang asing/ from increase/ Bagian Selisih pajak Selisih Saldo laba/Retained earnings neto Entitas
Difference (decrease) in efektif bersih tangguhan/ transaksi Anak yang
Modal Tambahan arising from fair value of lindung nilai revaluasi Net actuarial Penghasilan dengan pihak dikonsolidasi/
ditempatkan modal disetor/ translation of financial assets arus kas/ aset tetap/ gain from komprehensif nonpengendali/ Non-controlling
dan disetor/ agio saham/ financial through other Effective Net defined lainnya/ Difference in Sudah Belum interest in net
Issued and Additional statements in comprehensive portion of difference in benefits Other transaction with ditentukan ditentukan assets of Total
Catatan/ fully paid-in paid-in foreign income - net of cash flow fixed assets program - net comprehensive non-controlling penggunaannya/ penggunaannya/ consolidated ekuitas/
Notes capital capital/agio currencies deferred tax hedges revaluation of deferred tax income parties Appropriated Unappropriated Total Subsidiaries Total equity
Saldo pada tanggal Balance as of
1 Januari 2023 11.666.667 17.643.264 (60.427) (2.768.553) (3.156) 34.716.693 1.510.016 85.052 (97.202) 5.380.268 161.606.164 166.986.432 22.566.669 252.245.455 1 January 2023
RESPONSIBILITY
Adjustment of retained earnings
Penyesuaian saldo laba terkait related to SFAS No. 107
penerapan PSAK 107 pada implementation in sharia
Entitas Anak syariah 2b - - - - - - - - - - (40.350) (40.350 ) (38.053) (78.403) Subsidiary
Saldo pada tanggal Balance as of
1 Januari 2023 setelah 1 January 2023 after
penerapan PSAK 107 11.666.667 17.643.264 (60.427) (2.768.553) (3.156 ) 34.716.693 1.510.016 85.052 (97.202 ) 5.380.268 161.565.814 166.946.082 22.528.616 252.167.052 SFAS No. 107 implementation
SOCIAL AND ENVIRONMENTAL
Pembayaran dividen dari laba Dividend payment from
bersih tahun 2022 40c - - - - - - - - - - (24.702.382) (24.702.382 ) - (24.702.382) 2022 net income
Kepentingan nonpengendali Changes in non-controlling
atas pembayaran dividen interest arising from distribution
dan perubahan ekuitas of dividends and changes
Entitas Anak - - - - - - - - - - - - (927.667) (927.667) in Subsidiary’s equity
Laba tahun berjalan - - - - - - - - - - 55.060.057 55.060.057 4.991.813 60.051.870 Net income for the year
Penghasilan komprehensif lain Other comprehensive
tahun berjalan - - (85.872) 930.793 4.585 - 7.167 - - - - - 49.416 906.089 income for the year
Saldo pada tanggal Balance as of
LAPORAN
31 Desember 2023 11.666.667 17.643.264 (146.299) (1.837.760) 1.429 34.716.693 1.517.183 85.052 (97.202 ) 5.380.268 191.923.489 197.303.757 26.642.178 287.494.962 31 December 2023
KEUANGAN
Financial
Statements
2023
2023
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes to the consolidated financial statements form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
ANNUAL REPORT 2023
12
1079
Page 573
MAIN
PT BANK MANDIRI (PERSERO) Tbk.
HIGHLIGHTS
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
1080 PT Bank Mandiri (Persero) Tbk
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2022
Keuntungan/
(kerugian)
REPORTS
neto
yang belum
direalisasi
dari kenaikan/
MANAGEMENT
(penurunan)
nilai wajar
aset keuangan
dalam
kelompok
nilai wajar
melalui
penghasilan Keuntungan
komprehensif neto
Selisih kurs lain setelah aktuarial
karena dikurangi program
Modal saham penjabaran pajak imbalan
yang laporan tangguhan/ pasti Kepentingan
diperoleh keuangan Net unrealised setelah nonpengendali
dan dimiliki dalam mata gain/(loss) from Selisih dikurangi Selisih atas aset
kembali uang asing/ increase/ Bagian bersih pajak transaksi Saldo laba/Retained earnings neto Entitas
(saham Difference (decrease) in efektif revaluasi tangguhan/ dengan pihak Anak yang
Modal Tambahan treasuri)/ arising from fair value of lindung nilai aset tetap/ Net actuarial Penghasilan nonpengendali/ dikonsolidasi/
ditempatkan modal disetor/ Share capital translation of financial assets arus kas/ Net gain from komprehensif Difference in Non-controlling
dan disetor/ agio saham/ acquired and financial through other Effective difference defined lainnya/ transaction Sudah Belum interest in net
Issued and Additional repossessed statements in comprehensive portion of in fixed benefits Other with non- ditentukan ditentukan assets of Total
Catatan/ fully paid-in paid-in (treasury foreign income - net of cash flow assets program - net comprehensive controlling penggunaannya/ penggunaannya/ consolidated ekuitas/
PROFILE
Notes capital capital/agio stock) currencies deferred tax hedges revaluation of deferred tax income parties Appropriated Unappropriated Total Subsidiaries Total equity
COMPANY
Saldo pada tanggal Balance as of
1 Januari 2022 11.666.667 17.643.264 (150.895) (88.985) 1.692.145 (370) 30.140.345 1.217.456 85.052 (97.202) 5.380.268 137.198.867 142.579.135 17.424.670 222.111.282 1 January 2022
Pembayaran dividen dari laba Dividend payment from
bersih tahun 2021 40c - - - - - - - - - - - (16.816.893) (16.816.893) - (16.816.893) 2021 net income
Pelepasan saham treasuri 40d - - 150.895 - - - - - - - - - - - 150.895 Release of treasury stock
Penambahan kepemilikan Changes from addition of
dari penerbitan saham baru ownership from issuance of
Entitas Anak - - - - - - - - - - - 53.553 53.553 2.164.564 2.218.117 Subsidiaries' new shares
Kepentingan nonpengendali Changes in non-controlling
atas pembayaran dividen interest arising from distribution
dan perubahan ekuitas of dividends and changes
Entitas Anak - - - - - - - - - - - - - (764.488) (764.488) in Subsidiary’s equity
Laba tahun berjalan - - - - - - - - - - - 41.170.637 41.170.637 3.781.731 44.952.368 Net income for the year
Penghasilan komprehensif lain Other comprehensive income
tahun berjalan - - - 28.558 (4.460.698) (2.786) 4.576.348 292.560 - - - - - (39.808) 394.174 for the year
ANALYSIS
Saldo pada tanggal Balance as of
31 Desember 2022 11.666.667 17.643.264 - (60.427) (2.768.553) (3.156) 34.716.693 1.510.016 85.052 (97.202 ) 5.380.268 161.606.164 166.986.432 22.566.669 252.245.455 31 December 2022
MANAGEMENT DISCUSSION &
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes to the consolidated financial statements form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
13
Page 574
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA TANGGAL 31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERATING
OPERASIONAL ACTIVITIES
Penerimaan pendapatan Receipts from interest
bunga 109.977.225 91.108.970 income
Penerimaan pendapatan Receipts from sharia
syariah 18.639.462 16.194.901 income
Penerimaan pendapatan Receipts from provision,
provisi, komisi commission and
dan premi 33.870.101 33.182.421 premium income
Pembayaran beban Payments of interest
bunga (29.551.232) (20.157.582) expense
Pembayaran beban Payments of sharia
syariah (5.925.654) (3.993.852) expense
Pembayaran beban Payments of insurance
klaim asuransi (11.598.645) (11.912.575) claim expense
Penerimaan dari Receipts from the
penjualan obligasi sale of government
pemerintah - diukur bonds - measured at
pada nilai wajar fair value
melalui laba rugi 198.473.490 279.071.088 through profit or loss
Pembelian obligasi Acquisition of government
pemerintah – diukur bonds - measured at
pada nilai wajar fair value
melalui laba rugi (207.265.229) (279.537.515) through profit or loss
Pendapatan/(beban) dari Income/(expense) from
kelompok nilai wajar fair value through profit
melalui laba rugi - neto 4.371.516 (1.557.115) or loss classification - net
Pendapatan operasional Other operating
lainnya - lain-lain 5.527.300 3.932.497 income - others
Beban operasional Other operating
lainnya - lain-lain (8.868.375) (7.030.620) expenses - others
Salaries and employee
Beban gaji dan tunjangan (25.143.475) (22.892.424) benefits expenses
Beban umum dan General and
administrasi (18.165.992) (17.867.331) administrative expenses
Pendapatan bukan Non-operating
operasional - neto 34.694 206.816 income - net
Pembayaran pajak Payment of corporate
penghasilan badan (13.729.286) (11.909.631) income tax
Arus kas dari aktivitas Cash flows from operating
operasional sebelum activities before
perubahan aset dan changes in operating
liabilitas operasional 50.645.900 46.838.048 assets and liabilities
Penurunan/(kenaikan) atas Decrease/(increase) in
aset operasional: operating assets:
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 1.300.258 702.604 and other banks
Efek-efek - diukur pada Marketable securities
nilai wajar melalui - measured at fair value
laba rugi (4.523.193) 4.340.432 through profit or loss
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
14
ANNUAL REPORT 2023 1081
Page 575
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA TANGGAL 31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERATING
OPERASIONAL (lanjutan) ACTIVITIES (continued)
Penurunan/(kenaikan) atas Decrease/(increase) in
aset operasional (lanjutan): operating assets (continued):
Tagihan lainnya - transaksi Other receivables
perdagangan 7.748.711 (4.494.996) - trade transactions
Kredit yang diberikan (173.772.763) (128.394.061) Loans
Sharia receivables/
Piutang/pembiayaan syariah (34.331.179) (38.291.913) financing
Tagihan atas efek-efek Securities purchased
yang dibeli dengan under agreements
janji dijual kembali (10.986.939) 15.611.011 to resell
Piutang pembiayaan Consumer financing
konsumen (10.159.382) (5.370.202) receivables
Investasi bersih dalam Net investment
sewa pembiayaan 307.195 (1.090.046) finance lease
Pajak dibayar dimuka 728.393 908.800 Prepaid taxes
Biaya dibayar dimuka (824.286) (425.252) Prepaid expenses
Aset lain-lain (8.293.177) (3.230.934) Other assets
Penerimaan atas aset
keuangan yang telah Recovery of written-off
dihapusbukukan 12.159.217 8.204.315 financial assets
Kenaikan/(penurunan) Increase/(decrease) in
atas liabilitas operasional operating liabilities and
dan dana syirkah temporer: temporary syirkah funds:
Bank konvensional Conventional banking
Giro 34.079.545 119.697.949 Demand deposits
Tabungan 28.969.554 58.231.308 Saving deposits
Deposito berjangka (7.185.303) 4.988.760 Time deposits
Interbank call money 2.845.795 (573.784) Interbank call money
Obligations due
Liabilitas segera 428.927 (1.324.445) immediately
Liabilitas kepada pemegang Liability to unit-link
polis unit-link 27 (515.525) (947.343) policyholders
Utang pajak lainnya (78.008) 740.103 Other taxes payable
Liabilitas lain-lain 11.754.709 4.559.959 Other liabilities
Bank syariah - dana syirkah Sharia bank - temporary
temporer syirkah funds
Giro - investasi Demand deposits
terikat - restricted investment
dan giro and mudharabah
mudharabah musytarakah
musytarakah 9.662.291 9.436.341 demand deposits
Tabungan - Saving deposits
investasi terikat - restricted investment
dan investasi and mudharabah
tidak terikat saving deposits
tabungan - unrestricted
mudharabah 5.382.833 7.794.862 investment
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
15
1082 PT Bank Mandiri (Persero) Tbk
Page 576
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA TANGGAL 31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERATING
OPERASIONAL (lanjutan) ACTIVITIES (continued)
Kenaikan/(penurunan) Increase/(decrease) in
atas liabilitas operasional operating liabilities and
dan dana syirkah temporer: temporary syirkah funds:
(lanjutan) (continued)
Deposito Mudharabah time
mudharabah - deposits
investasi - unrestricted
tidak terikat 15.033.947 2.063.789 investment
Kas neto yang (digunakan untuk)/ Net cash (used in)/
diperoleh dari provided by
aktivitas operasional (69.622.480) 99.975.305 operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
(Kenaikan)/penurunan (Increase)/decrease in
efek-efek - marketable securities -
selain diukur pada other than measured at
nilai wajar fair value through
melalui laba rugi (7.500.467) 10.165.845 profit or loss
Penurunan/(kenaikan) Decrease/(increase) in
obligasi pemerintah - selain government bonds -
diukur pada other than measured at
nilai wajar fair value
melalui laba rugi 30.052.757 (44.524.940) through profit or loss
Penerimaan dari penjualan Proceeds from sale of
aset tetap 242.703 3.943 fixed assets
Pembelian aset tetap 18a (3.086.377) (4.007.847) Acquisition of fixed assets
Pembelian aset Acquisition of
takberwujud 19 (1.934.659) (1.091.799) intangible assets
Perolehan aset Acquisition of right of
hak guna (1.873.647) (2.126.819) use assets
Kenaikan investasi Increase in Subsidiaries’
Entitas Anak (29.770) (308.314) investment
Divestasi penyertaan Divestment in
Entitas Asosiasi 140.000 - Associate Entity
Kas neto yang diperoleh dari/ Net cash provided by/
(digunakan untuk) (used in)
aktivitas investasi 16.010.540 (41.889.931) investing activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS FINANCING
PENDANAAN ACTIVITIES
Penerimaan dari efek-efek Receipts from debt
yang diterbitkan 16.811.244 3.300.667 securities issued
Pembayaran atas efek-efek Payments of debt
yang diterbitkan (12.065.865) (4.782.101) securities issued
Penerimaan dari pinjaman Receipts from fund
yang diterima 67.056.159 23.013.205 borrowings
Pembayaran atas pinjaman Payments of fund
yang diterima (34.822.471) (12.180.020) borrowings
Penerimaan dari Receipts from
pinjaman dan subordinated loans
efek-efek and marketable
subordinasi 100.000 - securities
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
16
ANNUAL REPORT 2023 1083
Page 577
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA TANGGAL 31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS FINANCING
PENDANAAN (lanjutan) ACTIVITIES (continued)
Pembayaran atas Payments of
pinjaman dan subordinated loans
efek-efek and marketable
subordinasi (517.151) (12.900) securities
Kenaikan liabilitas Increase in
atas efek-efek yang securities sold
dijual dengan janji under agreements to
dibeli kembali 11.611.121 18.642.798 repurchase liabilities
Pembayaran dividen 40c (24.702.382) (16.816.893) Payments of dividends
Penerimaan dari Receipts from
kepentingan nonpengendali non-controlling interest
atas penerbitan for issuance of
saham baru Entitas Anak - 2.164.564 Subsidiaries’ new shares
Kas neto yang diperoleh dari Net cash provided by
aktivitas pendanaan 23.470.655 13.329.320 financing activities
NET (DECREASE)/
(PENURUNAN)/KENAIKAN INCREASE IN
NETO KAS DAN CASH AND
SETARA KAS (30.141.285) 71.414.694 CASH EQUIVALENTS
DAMPAK PERUBAHAN EFFECTS OF EXCHANGE
SELISIH KURS RATE CHANGES ON
TERHADAP CASH AND CASH
KAS DAN SETARA KAS (946.566) 9.843.138 EQUIVALENTS
CASH AND CASH
KAS DAN SETARA KAS PADA EQUIVALENTS AT THE
AWAL TAHUN 274.889.544 193.631.712 BEGINNING OF YEAR
CASH AND CASH
KAS DAN SETARA KAS PADA EQUIVALENTS AT THE
AKHIR TAHUN 243.801.693 274.889.544 END OF YEAR
Kas dan setara kas Cash and cash equivalents
pada akhir tahun at the end of year
terdiri dari: consists of:
Kas 62.B.(vii) 26.431.740 27.212.759 Cash
Giro pada Current accounts with
Bank Indonesia 4 108.605.322 107.349.158 Bank Indonesia
Giro pada Current accounts with
bank lain 5 36.606.090 47.809.985 other banks
Investasi jangka pendek Liquid short-term
likuid dengan investments with
jangka waktu jatuh a period of time
tempo tiga bulan maturity of three
atau kurang sejak months or less from
tanggal perolehan 72.158.541 92.517.642 the date of acquisition
Total kas dan Total cash and
setara kas 243.801.693 274.889.544 cash equivalents
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
17
1084 PT Bank Mandiri (Persero) Tbk
Page 578
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM 1. GENERAL INFORMATION
a. Pendirian usaha a. Establishment
PT Bank Mandiri (Persero) Tbk. (selanjutnya PT Bank Mandiri (Persero) Tbk. (hereinafter
disebut “Bank Mandiri” atau “Bank”) didirikan referred to as “Bank Mandiri” or the “Bank”) was
pada tanggal 2 Oktober 1998 di Negara Republik established on 2 October 1998 in the Republic of
Indonesia dengan Akta Notaris Sutjipto, S.H., Indonesia based on Notarial Deed No. 10 of
No. 10, berdasarkan Peraturan Pemerintah Sutjipto, S.H., under Government Regulation
No. 75 Tahun 1998 tanggal 1 Oktober 1998. Akta No. 75 Year 1998 dated 1 October 1998. The deed
pendirian dimaksud telah disahkan oleh Menteri of establishment was approved by the Ministry of
Kehakiman Republik Indonesia berdasarkan Justice of the Republic of Indonesia in its Decision
Surat Keputusan No. C2-16561.HT.01.01.TH.98 Letter No. C2-16561.HT.01.01.TH.98 dated
tanggal 2 Oktober 1998, serta diumumkan pada 2 October 1998 and was published in Supplement
Tambahan No. 6859 dalam Berita Negara No. 6859 of State Gazette of the Republic of
Republik Indonesia No. 97 tanggal 4 Desember Indonesia No. 97 dated 4 December 1998.
1998.
Bank Mandiri didirikan melalui penggabungan Bank Mandiri was established through the merger
usaha PT Bank Bumi Daya (Persero) (“BBD”), of PT Bank Bumi Daya (Persero) (“BBD”),
PT Bank Dagang Negara (Persero) (“BDN”), PT Bank Dagang Negara (Persero) (“BDN”),
PT Bank Ekspor Impor Indonesia (Persero) PT Bank Ekspor Impor Indonesia (Persero) (“Bank
(“Bank Exim”) dan PT Bank Pembangunan Exim”) and PT Bank Pembangunan Indonesia
Indonesia (Persero) (“Bapindo”) (selanjutnya (Persero) (“Bapindo”) (hereinafter collectively
secara bersama-sama disebut “Bank Peserta referred to as the “Merged Banks”).
Penggabungan”).
Berdasarkan Pasal 3 Anggaran Dasar Bank Based on Article 3 of the Bank’s Articles of
Mandiri, ruang lingkup kegiatan Bank Mandiri Association, Bank Mandiri is engaged in banking
adalah melakukan usaha di bidang perbankan activities in accordance with prevailing laws and
sesuai dengan ketentuan dan peraturan regulations. The Bank commenced its operations
perundang-undangan yang berlaku. Bank Mandiri on 1 August 1999. The Bank’s Parent Entity is the
mulai beroperasi pada tanggal 1 Agustus 1999. Government of the Republic of Indonesia through
Entitas Induk Bank adalah Pemerintah Republik the Ministry of State-Owned Enterprises which is
Indonesia melalui Kementerian BUMN yang the Ministry within the Indonesian Government that
merupakan Kementerian dalam Pemerintah is in charge of fostering state-owned enterprises.
Indonesia yang membidangi urusan pembinaan
badan usaha milik negara.
Anggaran Dasar Bank Mandiri telah mengalami The Articles of Association of Bank Mandiri has
beberapa kali perubahan, sebagaimana terakhir been amended several times, the latest
berdasarkan Akta Pernyataan Keputusan Rapat amendment under Deed of Annual General
Umum Pemegang Saham Tahunan Meeting of Shareholders No. 12, dated
No. 12, tanggal 16 Maret 2023, yang dibuat di 16 March 2023 stated under Notary Utiek R.
hadapan Utiek R. Abdurachman, S.H., MLI., Abdurachman, S.H., MLI, M.Kn, notary in Jakarta.
M.Kn., notaris di Jakarta. Perubahan tersebut This amendment has been submitted to and
telah diberitahukan kepada dan mendapatkan approved by the Ministry of Laws and Human
persetujuan Menteri Hukum dan Hak Rights of the Republic of Indonesia, in its Decision
Asasi Manusia Republik Indonesia sesuai Letter No. AHU-AH.01.03-0041000 and Decision
dengan surat penerimaan pemberitahuan Letter No. AHU-0016584.AH.01.02.Year 2023,
No. AHU-AH.01.03-0041000 dan surat both dated on 16 March 2023 and registered
keputusan No. AHU-0016584.AH.01.02.Tahun on Company’s Registry No. AHU-
2023 keduanya tanggal 16 Maret 2023 serta 0054153.AH.01.11.Year 2023, dated on 16 March
terdaftar pada Daftar Perseroan No. AHU- 2023.
0054153.AH.01.11.Tahun 2023 tanggal 16 Maret
2023.
18
ANNUAL REPORT 2023 1085
Page 579
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
b. Penggabungan usaha b. Merger
Pada akhir bulan Februari 1998, Pemerintah At the end of February 1998, the Government of
Republik Indonesia (selanjutnya disebut the Republic of Indonesia (hereinafter referred to
“Pemerintah”) mengumumkan rencana untuk as “Government”) announced its plan to
melakukan restrukturisasi atas Bank Peserta restructure the Merged Banks. In connection with
Penggabungan. Sehubungan dengan rencana the restructurisation plan, the Government
restrukturisasi tersebut, Pemerintah mendirikan established Bank Mandiri in October 1998 through
Bank Mandiri pada bulan Oktober 1998 dengan the payment of cash and the transfer the
melakukan penyetoran tunai dan pengalihan Government’s shares of the Merged Banks (Notes
saham Pemerintah pada Bank Peserta 40a and 40b). The difference between the transfer
Penggabungan (Catatan 40a dan 40b). Selisih price and the book value of the shares at the time
antara harga transfer dan nilai buku saham pada of the restructurisation was not calculated as it was
saat restrukturisasi tidak dihitung karena dinilai considered not practicable to do so. All losses
tidak praktis. Seluruh kerugian yang timbul incurred during the year of restructuring were
selama periode restrukturisasi diakui dalam recognised in the Recapitalisation Program.
Program Rekapitalisasi.
Rencana restrukturisasi tersebut dirancang untuk The restructurisation plan was designed to merge
menggabungkan usaha Bank Peserta the Merged Banks’ business into Bank Mandiri on
Penggabungan ke dalam Bank Mandiri pada July 1999 and the recapitalisation of Bank Mandiri.
bulan Juli 1999 dan rekapitalisasi Bank Mandiri. The restructurisation of the Merged Banks into
Restrukturisasi Bank Peserta Penggabungan ke Bank Mandiri also covered the following:
dalam Bank Mandiri juga mencakup:
• Restrukturisasi kredit yang diberikan; • Restructurisation of loans;
• Restrukturisasi aset non-kredit yang • Restructurisation of non-loan assets;
diberikan;
• Rasionalisasi kantor cabang di dalam dan • Rationalisation of domestic and overseas
luar negeri; offices;
• Rasionalisasi sumber daya manusia. • Rationalisation of human resources.
Berdasarkan Akta Notaris Sutjipto, S.H., No. 100 Based on the Notarial Deed of Sutjipto, S.H., No.
tanggal 24 Juli 1999, Bank Peserta 100 dated 24 July 1999, the Merged Banks were
Penggabungan secara hukum melakukan legally merged into Bank Mandiri. The Merger Deed
penggabungan usaha ke dalam Bank Mandiri. was legalised by the Ministry of Justice of the
Akta Penggabungan Usaha tersebut disahkan Republic of Indonesia in its Decision Letter No. C-
oleh Menteri Kehakiman Republik Indonesia 13.781.HT.01.04.TH.99 dated 29 July 1999 and
dengan Surat Keputusan No. C- approved by the Governor of Bank Indonesia in its
13.781.HT.01.04.TH.99 tanggal 29 Juli 1999 dan Decision Letter No. 1/9/KEP.GBI/1999 dated
disetujui oleh Gubernur Bank Indonesia dengan 29 July 1999. The merger was declared effective by
Surat Keputusan No. 1/9/KEP.GBI/1999 tanggal the Department Chief of the South Jakarta Ministry
29 Juli 1999. Penggabungan tersebut dinyatakan of Industry and Trade Office in its Decision Letter
sah oleh Kepala Kantor Departemen No. 09031827089 dated 31 July 1999.
Perindustrian dan Perdagangan Jakarta Selatan
melalui Surat Keputusan No. 09031827089
tanggal 31 Juli 1999.
Pada tanggal efektif penggabungan usaha: Effective from the date of the merger:
• Semua aset dan liabilitas Bank Peserta • All assets and liabilities of the Merged Banks
Penggabungan dialihkan ke Bank Mandiri were transferred to Bank Mandiri as the
sebagai Bank Hasil Penggabungan; Surviving Bank;
• Semua operasi dan aktivitas bisnis Bank • All operations and business activities of the
Peserta Penggabungan dialihkan dan Merged Banks were transferred and operated
dioperasikan oleh Bank Mandiri; by Bank Mandiri;
• Bank Mandiri mendapat tambahan modal • Bank Mandiri received additional paid-in
disetor sebesar Rp1.000.000 (nilai penuh) capital amounted to Rp1,000,000 (full amount)
atau setara dengan 1 (satu) lembar saham or equivalent to 1 (one) share representing the
yang merupakan sisa saham yang dimiliki remaining shares owned by the Government
oleh Pemerintah pada masing-masing Bank in the Merged Banks (Notes 40a and 40b).
Peserta Penggabungan (Catatan 40a
dan 40b).
Pada tanggal efektif dimaksud, Bank Peserta On the effective date, the Merged Banks were
Penggabungan secara hukum dibubarkan tanpa legally dissolved without liquidation process and
proses likuidasi dan Bank Mandiri sebagai Bank Bank Mandiri, as the Surviving Bank, received all
Hasil Penggabungan menerima seluruh hak dan the rights and obligations from the Merged Banks.
liabilitas dari Bank Peserta Penggabungan.
19
1086 PT Bank Mandiri (Persero) Tbk
Page 580
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Rekapitalisasi c. Recapitalisation
Dalam rangka mengatasi kondisi ekonomi yang In response to the effects of the adverse economic
memburuk di Indonesia pada sektor perbankan, conditions on the banking sector in Indonesia, on
pada tanggal 31 Desember 1998, Pemerintah 31 December 1998, the Government issued
telah mengeluarkan Peraturan Pemerintah Government Regulation No. 84 Year 1998
No. 84 Tahun 1998 tentang Program regarding Recapitalisation Program for
Rekapitalisasi Bank Umum yang bertujuan untuk Commercial Banks, which was designed to
meningkatkan permodalan bank umum agar increase the paid-in capital of commercial banks to
dapat memenuhi Rasio Kecukupan Modal enable them to meet the minimum requirement of
(Capital Adequacy Ratio yang selanjutnya Capital Adequacy Ratio (“CAR”). The eligibility of
disebut “CAR”) minimum sesuai dengan commercial banks for inclusion in the
ketentuan yang ditetapkan. Keikutsertaan bank Recapitalisation Program is based on
umum dalam Program Rekapitalisasi didasarkan requirements and procedures set forth in the Joint
pada persyaratan dan prosedur yang ditetapkan Decrees No. 53/KMK.017/1999 and
dalam Surat Keputusan Bersama Menteri No. 31/12/KEP/GBI dated 8 February 1999 of the
Keuangan dan Gubernur Bank Indonesia No. Ministry of Finance and the Governor of Bank
53/KMK.017/1999 dan No. 31/12/KEP/GBI Indonesia. Based on the Joint Decrees, the
tanggal 8 Februari 1999. Berdasarkan Surat Government, among others, shall implement the
Keputusan Bersama tersebut, Pemerintah antara Recapitalisation Program for Commercial Banks
lain harus melakukan Program Rekapitalisasi with respect to all State-Owned Banks, Regional
Bank Umum terhadap seluruh Bank Milik Negara, Development Banks, and Commercial Banks, with
Bank Pembangunan Daerah dan Bank Umum the status of “Bank Take Over”, by the Indonesian
yang berstatus “Bank Take Over” oleh Badan Bank Restructuring Agency (Badan Penyehatan
Penyehatan Perbankan Nasional (“BPPN”). Perbankan Nasional or “BPPN”).
Pada tanggal 28 Mei 1999, Pemerintah On 28 May 1999, the Government issued
mengeluarkan Peraturan Pemerintah No. 52 Government Regulation No. 52 of 1999 (PP No.
Tahun 1999 (PP No. 52/1999) tentang 52/1999) regarding additional capital investment by
penambahan penyertaan modal Pemerintah the Government of Republic of Indonesia in Bank
Republik Indonesia pada Bank Mandiri melalui Mandiri through issuance of Government
penerbitan Obligasi Rekapitalisasi Pemerintah Recapitalisation Bonds to be issued then by the
oleh Menteri Keuangan dengan nilai maksimum Ministry of Finance with a value of up to
Rp137.800.000. Pelaksanaan PP No. 52/1999 Rp137,800,000. The implementation of PP No.
diatur dalam Surat Keputusan Bersama Menteri 52/1999 was set forth in Joint Decrees of the
Keuangan dan Gubernur Bank Indonesia Ministry of Finance and the Governor of Bank
No. 389/KMK.017/1999 dan No. 1/10/KEP/GBI Indonesia No. 389/KMK.017/1999 and
tanggal 29 Juli 1999. No. 1/10/KEP/GBI dated 29 July 1999.
Selama Obligasi Rekapitalisasi Pemerintah While the Government Recapitalisation Bonds had
tersebut belum diterbitkan, pada saat itu Bank not yet been issued, at the point in time, Bank
Mandiri mengakui adanya “Tagihan kepada Mandiri accounted the bonds as “Due from the
Pemerintah” sebesar Rp137.800.000 sesuai Government” amounted to Rp137,800,000 in
dengan penegasan Komitmen Pemerintah accordance with the Government’s Commitment
melalui surat dari Menteri Keuangan through the Ministry of Finance’s letter
No. S-360/MK.017/1999 tanggal 29 September No. S-360/MK.017/1999 dated 29 September 1999
1999 dan persetujuan Menteri Negara and the approval of the Ministry of State-Owned
Pendayagunaan BUMN melalui surat No. S-510/ Enterprises in letter No. S-510/M-PBUMN/1999
M-PBUMN/1999 tanggal 29 September 1999. dated 29 September 1999.
Sesuai dengan Surat Bank Indonesia Based on Bank Indonesia Letter No. 1/1/GBI/DPIP
No. 1/1/GBI/DPIP tanggal 11 Oktober 1999 dated 11 October 1999, concerning the Issuance
perihal Penerbitan Obligasi/Surat Utang of Government Bonds/Debentures in connection
Pemerintah dalam rangka penyertaan modal with the Government of Republic of Indonesia's
Pemerintah Republik Indonesia di Bank Mandiri, capital investment in Bank Mandiri, Bank
Bank Indonesia menyetujui tagihan kepada Indonesia agreed to include the above receivable
Pemerintah tersebut di atas termasuk dalam as Bank Mandiri’s core capital (Tier 1) for the
modal inti Bank Mandiri (Tier I) dalam purposes of calculating its Capital Adequacy Ratio
perhitungan Rasio Kecukupan Modal (CAR) pada (CAR) as of 31 July 1999 through 30 September
tanggal 31 Juli 1999 sampai dengan 1999, with a condition that not later than
30 September 1999, dengan syarat bahwa 15 October 1999 the Government
selambat-lambatnya tanggal 15 Oktober 1999, Bonds/Debentures should have been received by
Obligasi/Surat Utang Pemerintah telah diterima Bank Indonesia.
oleh Bank Indonesia.
20
ANNUAL REPORT 2023 1087
Page 581
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Rekapitalisasi (lanjutan) c. Recapitalisation (continued)
Berdasarkan Peraturan Pemerintah No. 97 Based on Government Regulation No. 97 year
Tahun 1999 tanggal 24 Desember 1999 tentang 1999 dated 24 December 1999 concerning the
penambahan penyertaan modal Pemerintah di increase in capital investment from the
Bank Mandiri dalam rangka Program Government in Bank Mandiri in relation to the
Rekapitalisasi, Pemerintah menambah Recapitalisation Program, the Government
penyertaan modal sampai sejumlah maksimum increased its capital investment to a maximum of
Rp42.200.000, sehingga penyertaan secara Rp42,200,000, so that the total maximum
keseluruhan menjadi setinggi-tingginya sebesar investment become amounted to Rp180,000,000.
Rp180.000.000.
Dalam rangka pelaksanaan Peraturan In relation to the implementation of the above
Pemerintah No. 52 dan No. 97 Tahun 1999 Government Regulations No. 52 and No. 97 year
tersebut di atas, maka dalam Perjanjian 1999, in the Temporary Recapitalisation
Rekapitalisasi Sementara antara Pemerintah Agreement between the Government and Bank
dengan Bank Mandiri beserta perubahannya, Mandiri and its amendment, the Government
Pemerintah telah mengeluarkan Obligasi issued Government Recapitalisation Bonds in 2
Rekapitalisasi Pemerintah dalam 2 (dua) tahap, (two) tranches of Rp103,000,000 on 13 October
yaitu sebesar Rp103.000.000 pada tanggal 1999 and Rp75,000,000 on 28 December 1999 so
13 Oktober 1999 dan Rp75.000.000 pada tanggal that as of 31 December 1999 the total Government
28 Desember 1999, sehingga pada tanggal Recapitalisation Bonds issued in accordance with
31 Desember 1999 jumlah keseluruhan Obligasi the aforementioned agreements become
Rekapitalisasi Pemerintah yang diterbitkan amounted to Rp178,000,000.
berdasarkan perjanjian tersebut menjadi sebesar
Rp178.000.000.
Berdasarkan Kontrak Manajemen pada tanggal Based on the Management Contract dated 8 April
8 April 2000 antara Bank Mandiri dan 2000 between Bank Mandiri and the Government,
Pemerintah, ditetapkan jumlah kebutuhan the total amount of recapitalisation required by
rekapitalisasi Bank Mandiri adalah sebesar Bank Mandiri was Rp173,931,000, or less than the
Rp173.931.000 atau lebih kecil dari jumlah amount of the Government Recapitalisation
Obligasi Rekapitalisasi Pemerintah. Dari Bonds. The excess of Rp1,412,000 was used as
kelebihan tersebut, sebesar Rp1.412.000 additional paid-in capital and the remaining excess
digunakan sebagai tambahan modal disetor, balance of Rp2,657,000 was returned to the
sedangkan sisanya sebesar Rp2.657.000 Government on 7 July 2000 in the form of
dikembalikan kepada Pemerintah pada tanggal Government Recapitalisation Bonds equivalent to
7 Juli 2000 dalam bentuk Obligasi Rekapitalisasi 2,657,000 units.
Pemerintah sebanyak 2.657.000 unit.
Sesuai Surat Menteri Keuangan Republik Based on the Letter from the Ministry of Finance of
Indonesia No. S-174/MK.01/2003 tanggal the Republic of Indonesia No. S-174/MK.01/2003
24 April 2003 tentang pengembalian kelebihan dated 24 April 2003 regarding the return of the
Obligasi Rekapitalisasi Pemerintah yang excess Government Recapitalisation Bonds, which
sebelumnya digunakan sebagai tambahan was previously used as additional paid-in capital,
modal, Bank Mandiri telah mengembalikan Government Recapitalisation Bonds amounted to
Obligasi Rekapitalisasi Pemerintah sebesar Rp1,412,000 were returned to the Government by
Rp1.412.000 kepada Pemerintah pada tanggal Bank Mandiri on 25 April 2003 (Note 40b).
25 April 2003 (Catatan 40b).
Menteri Keuangan Republik Indonesia The Ministry of Finance of Republic of Indonesia
mengeluarkan Surat Keputusan (“KMK-RI”) issued Decree Letter (“KMK-RI”)
No. 227/KMK.02/2003 tanggal 23 Mei 2003 dan No. 227/KMK.02/2003 dated 23 May 2003 and
KMK-RI No. 420/KMK-02/2003 tanggal KMK-RI No. 420/KMK-02/2003 dated
30 September 2003 yang antara lain 30 September 2003 confirmed that the final
memutuskan jumlah final tambahan penyertaan amount of the addition of the Government’s capital
modal Pemerintah di Bank Mandiri sebesar investment participation in Bank Mandiri amounted
Rp173.801.315 (Catatan 40b). to Rp173,801,315 (Note 40b).
21
1088 PT Bank Mandiri (Persero) Tbk
Page 582
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
d. Penawaran umum perdana saham dan kuasi- d. Initial public offering of Share and quasi-
reorganisasi reorganisation
Penawaran umum perdana saham Bank Initial public offering of Bank Mandiri’s share
Mandiri
Bank Mandiri telah menyampaikan pernyataan Bank Mandiri had submitted its registration for an
pendaftaran sehubungan dengan Penawaran Initial Public Offering (“IPO”) to Financial Services
Umum Perdana Saham (Initial Public Offering Authorities (“FSA”), previously the Capital Market
yang selanjutnya disebut “IPO”) kepada Otoritas Supervisory Board and Financial Institution
Jasa Keuangan (“OJK”), dahulu Badan (“Bapepam and LK”) on 2 June 2003 and became
Pengawas Pasar Modal dan Lembaga Keuangan effective based on the Letter from the Chairman of
(“Bapepam dan LK”), pada tanggal 2 Juni 2003 Bapepam and LK No. S-1551/PM/2003 dated
dan telah dinyatakan efektif berdasarkan Surat 27 June 2003.
Ketua Bapepam dan LK No. S-1551/PM/2003
tanggal 27 Juni 2003.
Nama perusahaan berubah dari semula PT Bank The Bank’s name was changed from PT Bank
Mandiri (Persero) menjadi PT Bank Mandiri Mandiri (Persero) to PT Bank Mandiri (Persero)
(Persero) Tbk. berdasarkan perubahan Anggaran Tbk. based on an amendment to the Articles of
Dasar yang dilaksanakan dengan Akta Notaris Association which has been executed with Notarial
Sutjipto, S.H., No. 2 tanggal 1 Juni 2003 dan Deed of Sutjipto, S.H., No. 2 dated 1 June 2003 and
telah disetujui oleh Menteri Hukum dan Hak had approved by the Ministry of Law and Human
Asasi Manusia Republik Indonesia berdasarkan Rights of the Republic of Indonesia in its Decision
Surat Keputusan No. C-12783.HT.01.04.TH.2003 Letter No. C-12783.HT.01.04.TH.2003 dated 6 June
tanggal 6 Juni 2003 dan telah diumumkan pada 2003 that was published in the State Gazette
Berita Negara Republik Indonesia No. 63 Republic of Indonesia No. 63 dated 8 August 2003,
tanggal 8 Agustus 2003, Tambahan Berita Supplement State Gazette of Republic of Indonesia
Negara Republik Indonesia No. 6590. No. 6590.
Pada tanggal 14 Juli 2003, Bank Mandiri On 14 July 2003, Bank Mandiri sold its
melakukan IPO atas 4.000.000.000 lembar 4,000,000,000 Series B common shares through
Saham Biasa Seri B, dengan nilai nominal Rp500 IPO, with a nominal value of Rp500 (full amount)
(nilai penuh) per lembar saham yang dijual per share with an initial selling price of Rp675 (full
dengan harga Rp675 (nilai penuh) per lembar amount) per share. The IPO to public represents a
saham. Penawaran umum kepada masyarakat divestment of 20.00% of the ownership of the
tersebut merupakan divestasi atas 20,00% Government’s share in Bank Mandiri (Note 40a).
saham Bank Mandiri milik Pemerintah (Catatan
40a).
Pada tanggal 14 Juli 2003, sebanyak On 14 July 2003, 19,800,000,000 of Bank Mandiri’s
19.800.000.000 lembar Saham Biasa Seri B Series B common shares were listed on the Jakarta
Bank Mandiri telah dicatatkan di Bursa Efek Stock Exchange and Surabaya Stock Exchange
Jakarta dan Bursa Efek Surabaya berdasarkan based on Jakarta Stock Exchange’s Approval Letter
surat persetujuan dari Bursa Efek Jakarta No. S- No. S-1187/BEJ.PSJ/07-2003 dated 8 July 2003
1187/BEJ.PSJ/07-2003 tanggal 8 Juli 2003 dan and Surabaya Stock Exchange’s Approval Letter
Bursa Efek Surabaya No. JKT- No. JKT-028/LIST/BES/VII/2003 dated 10 July
028/LIST/BES/VII/2003 tanggal 10 Juli 2003. 2003.
Kuasi-reorganisasi Quasi-reorganisation
Untuk menghilangkan konsekuensi negatif In order for Bank Mandiri to eliminate the negative
karena dibebani dengan saldo rugi, Bank Mandiri consequences of being burdened by accumulated
melakukan kuasi-reorganisasi sesuai keputusan losses, the Bank undertook quasi-reorganisation as
Rapat Umum Pemegang Saham Luar Biasa approved in the Extraordinary General Meeting of
(“RUPS-LB”) tanggal 29 Mei 2003. Shareholders (“RUPS-LB”) on 29 May 2003.
Penyesuaian kuasi-reorganisasi telah dibukukan The quasi-reorganisation adjustments were booked
pada tanggal 30 April 2003, saldo rugi sebesar on 30 April 2003, which the accumulated losses of
Rp162.874.901 dieliminasi ke akun tambahan Rp162,874,901 were eliminated against additional
modal disetor/agio saham. paid-in capital/agio.
22
ANNUAL REPORT 2023 1089
Page 583
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
d. Penawaran umum perdana saham dan kuasi- d. Initial public offering of share and quasi-
reorganisasi (lanjutan) reorganisation (continued)
Kuasi-reorganisasi (lanjutan) Quasi-reorganisation (continued)
Anggaran Dasar Bank Mandiri telah mengalami Bank Mandiri’s Articles of Association were
perubahan sehubungan dengan perubahan amended due to the changes in additional paid-in
tambahan modal disetor karena adanya kuasi- capital as a result of quasi-reorganisation, based on
reorganisasi sesuai dengan Akta Notaris Sutjipto, Notarial Deed of Sutjipto, S.H., No. 130 dated
S.H., No. 130 tanggal 29 September 2003 dan 29 September 2003 which was approved by the
telah disahkan oleh Menteri Hukum dan Hak Ministry of Law and Human Rights of the Republic
Asasi Manusia Republik Indonesia berdasarkan of Indonesia in its Decision Letter No. C-
Surat Keputusan No. C-25309.HT.01.04.TH.2003 25309.HT.01.04.TH.2003 dated 23 October 2003
tanggal 23 Oktober 2003 dan diumumkan pada and was published in the State Gazette Republic of
Berita Negara Republik Indonesia No. 910 Indonesia No. 910, Supplement No. 93 dated
tanggal 23 Oktober 2003, Tambahan No. 93. 23 October 2003.
Pada tanggal 30 Oktober 2003, RUPS-LB Bank On 30 October 2003, Bank Mandiri’s RUPS-LB
Mandiri menyetujui kuasi-reorganisasi pada approved the quasi-reorganisation as of 30 April
tanggal 30 April 2003 tersebut sebagaimana 2003, which were notarised by Sutjipto, S.H., in
terdapat dalam Akta Notaris Sutjipto, S.H., Notarial Deed No. 165 dated 30 October 2003.
No. 165 tanggal 30 Oktober 2003.
e. Divestasi kepemilikan saham oleh Pemerintah e. Divestment of Government share ownership
Pada tanggal 11 Maret 2004, Pemerintah telah On 11 March 2004, the Government divested
melakukan divestasi lanjutan atas 10,00% another 10.00% of its ownership in Bank Mandiri
kepemilikan di Bank Mandiri atau sebanyak which was equivalent to 2,000,000,000 Series B
2.000.000.000 lembar Saham Biasa Seri B common shares through private placements (Note
melalui private placements (Catatan 40a). 40a).
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and
notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds
dan medium term notes, penawaran umum and medium term notes, limited public offering
terbatas saham, perubahan modal saham of shares, changes in share capital of Bank
Bank Mandiri dan pembelian kembali saham Mandiri and repurchase of Bank Mandiri shares
Bank Mandiri
Penawaran umum obligasi dan medium term Public offering of Bank Mandiri subordinated
notes subordinasi Bank Mandiri bonds and medium term notes
Pada tanggal 23 Juni 2023, Bank Mandiri On 23 June 2023, Bank Mandiri issued
menerbitkan Medium Term Notes Subordinasi II Subordinated Medium Term Notes II Bank Mandiri
Bank Mandiri Tahun 2023 dengan nilai nominal Year 2023 with nominal value of Rp100,000.
sebesar Rp100.000.
Pada tanggal 31 Juli 2018, Bank Mandiri On 31 July 2018, Bank Mandiri issued Subordinated
menerbitkan Medium Term Notes Subordinasi I Medium Term Notes I Bank Mandiri Year 2018 with
Bank Mandiri Tahun 2018 dengan nilai nominal nominal value of Rp500,000.
sebesar Rp500.000.
Penawaran umum obligasi dan medium term Public offering of Bank Mandiri bonds and
notes Bank Mandiri medium term notes
Pada tanggal 4 Juli 2023, Bank Mandiri On 4 July 2023, Bank Mandiri issued Continuous
menerbitkan Obligasi Berwawasan Lingkungan Green Bond I Bank Mandiri Phase I Year 2023
Berkelanjutan I Bank Mandiri Tahap I Tahun (“Continuous Green Bond I Phase I”) with nominal
2023 (“Obligasi Berwawasan Lingkungan
Berkelanjutan I Tahap I”) dengan nilai nominal value of Rp5,000,000. Public offering of Continuous
sebesar Rp5.000.000. Penawaran Umum Green Bond I Bank Mandiri Phase I Year 2023 was
Berkelanjutan Obligasi Berwawasan Lingkungan effective based on Letter of FSA Capital Market
Berkelanjutan I Bank Mandiri Tahap I Tahun No. S-137/D.04/2023 dated 21 June 2023.
2023 efektif sesuai Surat OJK Pasar Modal
No. S-137/D.04/2023 tanggal 21 Juni 2023.
23
1090 PT Bank Mandiri (Persero) Tbk
Page 584
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and
notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds
dan medium term notes, penawaran umum and medium term notes, limited public offering
terbatas saham, perubahan modal saham of shares, changes in share capital of Bank
Bank Mandiri dan pembelian kembali saham Mandiri and repurchase of Bank Mandiri shares
Bank Mandiri (lanjutan) (continued)
Penawaran umum obligasi dan medium term Public offering of Bank Mandiri bonds and
notes Bank Mandiri (lanjutan) medium term notes (continued)
Pada tanggal 4 April 2023, Bank Mandiri On 4 April 2023, Bank Mandiri issued the fourth
menerbitkan Euro Medium Term Notes (EMTN) Euro Medium Term Notes (EMTN), with a nominal
keempat, dengan nilai nominal sebesar value of USD300,000,000 (full amount) in the
USD300.000.000 (nilai penuh) di Singapore Singapore Exchange (SGX).
Exchange (SGX).
Pada tanggal 19 April 2021, Bank Mandiri On 19 April 2021, Bank Mandiri issued the third
menerbitkan EMTN ketiga, yaitu Sustainability EMTN, namely the Sustainability Bond Bank Mandiri
Bond Bank Mandiri 2021, dengan nilai nominal 2021, with a nominal value of USD300,000,000 (full
sebesar USD300.000.000 (nilai penuh) di SGX. amount) in the SGX.
Pada tanggal 13 Mei 2020, Bank Mandiri On 13 May 2020, Bank Mandiri issued the second
menerbitkan EMTN kedua, dengan nilai nominal EMTN with nominal value of USD500,000,000 (full
sebesar USD500.000.000 (nilai penuh) dan pada amount) and on 11 April 2019 the Bank issued the
tanggal 11 April 2019, menerbitkan EMTN first EMTN with nominal value of USD750,000,000
pertama, dengan nominal sebesar (full amount) in the SGX.
USD750.000.000 (nilai penuh) di SGX.
Pada tanggal 12 Mei 2020, Bank Mandiri On 12 May 2020, Bank Mandiri issued Continuous
menerbitkan Obligasi Berkelanjutan II Bank Bonds II Bank Mandiri Phase I Year 2020
Mandiri Tahap I Tahun 2020 (“Obligasi (“Continuous Bonds II Phase I”) with nominal value
Berkelanjutan II Tahap I”) dengan nilai nominal of Rp1,000,000. Public offering of Continuous
sebesar Rp1.000.000. Penawaran Umum Bonds II Bank Mandiri Phase I Year 2020 was
Berkelanjutan Obligasi Berkelanjutan II Bank effective based on letter of FSA Capital Market
Mandiri Tahap I Tahun 2020 efektif sesuai Surat No. S-133,D.04/2020 dated 30 April 2020.
OJK Pasar Modal No. S-133/D.04/2020 tanggal
30 April 2020.
Pada tanggal 21 September 2018, Bank Mandiri On 21 September 2018, Bank Mandiri issued
menerbitkan Obligasi Berkelanjutan I Bank Continuous Bonds I Bank Mandiri Phase III Year
Mandiri Tahap III Tahun 2018 (“Obligasi 2018 ("Continuous Bonds I Phase III") with a
Berkelanjutan I Tahap III”) dengan nilai nominal nominal value of Rp3,000,000.
sebesar Rp3.000.000.
Pada tanggal 15 Juni 2017, Bank Mandiri On 15 June 2017, Bank Mandiri issued Continuous
menerbitkan Obligasi Berkelanjutan I Bank Bonds I Bank Mandiri Phase II Year 2017
Mandiri Tahap II Tahun 2017 (“Obligasi ("Continuous Bonds I Phase II") with a nominal
Berkelanjutan I Tahap II”) dengan nilai nominal value of Rp6,000,000 (Note 30).
sebesar Rp6.000.000 (Catatan 30).
Pada tanggal 30 September 2016, Bank Mandiri On 30 September 2016, Bank Mandiri issued
menerbitkan Obligasi Berkelanjutan I Bank Continuous Bonds I Bank Mandiri Phase I Year
Mandiri Tahap I Tahun 2016 (“Obligasi 2016 (“Continuous Bonds I Phase I”) with nominal
Berkelanjutan I Tahap I”) dengan nilai nominal amount of Rp5,000,000. Public offering of
sebesar Rp5.000.000. Penawaran Umum Continuous Bonds I Bank Mandiri Phase I Year
Berkelanjutan Obligasi Berkelanjutan I Bank 2016 was effective based on Letter of FSA Capital
Mandiri Tahap I Tahun 2016 efektif sesuai Surat Market No. S-530/D.04/2016 dated on
OJK Pasar Modal No. S-530/D.04/2016 tanggal 22 September 2016.
22 September 2016.
24
ANNUAL REPORT 2023 1091
Page 585
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and
notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds
dan medium term notes, penawaran umum and medium term notes, limited public offering
terbatas saham, perubahan modal saham of shares, changes in share capital of Bank
Bank Mandiri dan pembelian kembali saham Mandiri and repurchase of Bank Mandiri shares
Bank Mandiri (lanjutan) (continued)
Penawaran umum terbatas saham Bank Limited public offering of Bank Mandiri shares
Mandiri
Untuk penguatan struktur permodalan, Bank To strengthen the capital structure, the Bank
Mandiri meningkatkan modal ditempatkan dan increased its issued and paid-up capital through the
disetor melalui Penawaran Umum Terbatas Limited Public Offering ("LPO") with Pre-emptive
(“PUT”) dengan Hak Memesan Efek Terlebih Rights ("HMETD"). Bank Mandiri had submitted the
Dahulu (“HMETD”). Terkait dengan PUT tersebut, first and second registration statement of this LPO
Bank Mandiri telah menyampaikan pernyataan to the Financial Services Authority (“FSA”),
pendaftaran pertama dan kedua kepada Otoritas previously the Capital Market Supervisory Board
Jasa Keuangan (“OJK”), dahulu Badan and Financial Institution ("Bapepam and LK") on
Pengawas Pasar Modal dan Lembaga Keuangan 26 December 2010 and 18 January 2011. Capital
(“Bapepam dan LK”), pada tanggal Market Supervisory Board and Financial Institution
26 Desember 2010 dan tanggal 18 Januari 2011. on 27 January 2011 based on the Bapepam and LK
Bapepam dan LK berdasarkan Surat Pelaksana Acting Chief letter No. S-807/BL/2011 stated that
Ketua Bapepam dan LK No. S-807/BL/2011 the LPO with HMETD of Bank Mandiri had been
tanggal 27 Januari 2011 menyatakan bahwa effective. The Bank also obtained an approval from
pendaftaran PUT dengan HMETD Bank Mandiri the shareholders based on the decision of
tersebut telah efektif. Bank Mandiri juga telah Extraordinary General Meeting of Shareholder dated
memperoleh persetujuan pemegang saham on 28 January 2011 as notarised by Dr. A.
sesuai hasil keputusan RUPS-LB tanggal Partomuan Pohan, S.H., LLM No. 15 dated
28 Januari 2011 sebagaimana terdapat dalam 25 February 2011 and reported it to the Ministry of
Akta Notaris Dr. A. Partomuan Pohan, S.H., LLM Law and Human Rights Republic of Indonesia with
No. 15 tanggal 25 Februari 2011 yang telah the receipt No. AHU-AH.01.10-07446 dated
dilaporkan kepada Menteri Hukum dan Hak Asasi 10 March 2011. The Bank also registered it to
Manusia Republik Indonesia dengan bukti company listing No. AHU-0019617.AH.01.09 Year
penerimaan laporan No. AHU-AH.01.10-07446 2011 dated 10 March 2011.
tanggal 10 Maret 2011 dan telah didaftarkan
pada Daftar Perseroan No. AHU-
0019617.AH.01.09 Tahun 2011 tanggal
10 Maret 2011.
Total HMETD yang diterbitkan Bank Mandiri Total number of Pre-emptive Rights issued by Bank
adalah sebanyak 2.336.838.591 lembar saham Mandiri was 2,336,838,591 shares at a price of
dengan harga sebesar Rp5.000 (nilai penuh) per Rp5,000 (full amount) per share which had been
lembar yang telah ditetapkan pada tanggal determined on 25 January 2011 and the execution
25 Januari 2011 dan pelaksanaan periode period of Pre-emptive Rights trading started from
perdagangan HMETD dimulai tanggal 14 February 2011 until 21 February 2011.
14 Februari 2011 sampai dengan 21 Februari
2011.
Pemerintah Republik Indonesia sebagai The Government of the Republic of Indonesia as the
pemegang saham mayoritas Bank Mandiri, tidak controlling shareholder of Bank Mandiri, did not
melaksanakan haknya untuk memperoleh execute its right to acquire the Pre-emptive Rights,
HMETD, namun mengalihkannya kepada and transferred it to other public shareholders. As a
pemegang saham publik lainnya, sehingga result of this, Government’s ownership in Bank
komposisi persentase kepemilikan saham Mandiri was reduced or diluted from 66.68%, prior to
Pemerintah pada Bank Mandiri menjadi the execution of Pre-emptive Rights, to 60.00% after
berkurang atau mengalami dilusi dari sebesar the execution of the Pre-emptive Rights.
66,68% sebelum periode pelaksanaan HMETD
menjadi sebesar 60,00% setelah pelaksanaan
HMETD.
25
1092 PT Bank Mandiri (Persero) Tbk
Page 586
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and
notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds
dan medium term notes, penawaran umum and medium term notes, limited public offering
terbatas saham, perubahan modal saham of shares, changes in share capital of Bank
Bank Mandiri dan pembelian kembali saham Mandiri and repurchase of Bank Mandiri shares
Bank Mandiri (lanjutan) (continued)
Perubahan modal saham Bank Mandiri Changes in share capital of Bank Mandiri
Rincian perubahan modal saham ditempatkan The details of changes in issued and paid-in-share
dan disetor (Catatan 40a) adalah sebagai berikut: capital (Note 40a) are as follows:
Total saham/
Number of
shares
Setoran awal dalam pendirian oleh Initial capital injection by
Pemerintah di tahun 1998 4.000.000 the Government in 1998
Penambahan modal disetor oleh Increase in paid-in capital by
Pemerintah di tahun 1999 251.000 the Government in 1999
4.251.000
Penambahan modal disetor oleh Increase in paid-in capital by
Pemerintah di tahun 2003 5.749.000 the Government in 2003
10.000.000
Penurunan nilai nominal saham Decrease in par value per share
dari Rp1.000.000 (nilai penuh) from Rp1,000,000 (full amount)
menjadi Rp500 (nilai penuh) per saham to Rp500 (full amount) per share
melalui stock split di tahun 2003 20.000.000.000 through stock split in 2003
Saham yang berasal dari konversi MSOP I
pada tahun 2004 132.854.872 Shares from conversion of MSOP I in 2004
Saham yang berasal dari konversi MSOP I
pada tahun 2005 122.862.492 Shares from conversion of MSOP I in 2005
Saham yang berasal dari konversi MSOP I
pada tahun 2006 71.300.339 Shares from conversion of MSOP I in 2006
Saham yang berasal dari konversi MSOP II
pada tahun 2006 304.199.764 Shares from conversion of MSOP II in 2006
Saham yang berasal dari konversi MSOP I
pada tahun 2007 40.240.621 Shares from conversion of MSOP I in 2007
Saham yang berasal dari konversi MSOP II
pada tahun 2007 343.135 Shares from conversion of MSOP II in 2007
Saham yang berasal dari konversi MSOP III
pada tahun 2007 77.750.519 Shares from conversion of MSOP III in 2007
Saham yang berasal dari konversi MSOP I
pada tahun 2008 8.107.633 Shares from conversion of MSOP I in 2008
Saham yang berasal dari konversi MSOP II
pada tahun 2008 399.153 Shares from conversion of MSOP II in 2008
Saham yang berasal dari konversi MSOP III
pada tahun 2008 147.589.260 Shares from conversion of MSOP III in 2008
Saham yang berasal dari konversi MSOP II
pada tahun 2009 86.800 Shares from conversion of MSOP II in 2009
Saham yang berasal dari konversi MSOP III
pada tahun 2009 64.382.217 Shares from conversion of MSOP III in 2009
Saham yang berasal dari konversi MSOP II
pada tahun 2010 6.684.845 Shares from conversion of MSOP II in 2010
Saham yang berasal dari konversi MSOP III
pada tahun 2010 19.693.092 Shares from conversion of MSOP III in 2010
Penambahan modal melalui PUT Increase of Capital through Limited Public
dengan HMETD pada tahun 2011 2.336.838.591 Offering (LPO) with Pre-emptive Rights in 2011
Penurunan nilai nominal saham dari Decrease of par value of share
Rp500 (nilai penuh) menjadi from Rp500 (full amount) to
Rp250 (nilai penuh) per saham Rp250 (full amount) per share
melalui stock split di tahun 2017 23.333.333.333 through stock split in 2017
Penurunan nilai nominal saham dari Decrease of par value of share from
Rp250 (nilai penuh) menjadi Rp250 (full amount) to
Rp125 (nilai penuh) per saham Rp125 (full amount) per share
melalui stock split di tahun 2023 46.666.666.666 through stock split in 2023
Total 93.333.333.332 Total
26
ANNUAL REPORT 2023 1093
Page 587
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and
notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds
dan medium term notes, penawaran umum and medium term notes, limited public offering
terbatas saham, perubahan modal saham of shares, changes in share capital of Bank
Bank Mandiri dan pembelian kembali saham Mandiri and repurchase of Bank Mandiri shares
Bank Mandiri (lanjutan) (continued)
Perubahan modal saham Bank Mandiri Changes in share capital of Bank Mandiri
(lanjutan) (continued)
Pemecahan nilai nominal saham Bank Mandiri: Stock split of Bank Mandiri:
Berdasarkan keputusan RUPS-LB tanggal Based on the decision of the Extraordinary
21 Agustus 2017 yang dituangkan dalam Akta General Meeting of Shareholders (“RUPS-LB”)
No. 36, tanggal 24 Agustus 2017, yang dibuat di dated 21 August 2017 as in the Notarial Deed of
hadapan Ashoya Ratam S.H., M.Kn., pemegang Ashoya Ratam, S.H., M.Kn., No. 36 dated
saham Bank Mandiri antara lain menyetujui 24 August 2017, the shareholders of Bank Mandiri,
pemecahan nilai nominal saham (stock split) approved the stock split of the Bank from Rp500
Bank dari Rp500 (nilai penuh) per saham menjadi (full amount) per share to Rp250 (full amount) per
Rp250 (nilai penuh) per saham sehingga modal share which resulted increase in capital into
ditempatkan menjadi sejumlah 46.666.666.666 46,666,666,666 shares consisting of 1 (one)
lembar saham yang terdiri atas 1 (satu) lembar Dwiwarna Series A share and 46,666,666,665
saham Seri A Dwiwarna dan 46.666.666.665 Series B shares.
lembar saham Seri B.
Berdasarkan keputusan RUPS Tahunan tanggal Based on the decision of the Annual General
14 Maret 2023 yang dituangkan dalam Akta Meeting of Shareholders (“RUPS”) dated 14 March
No. 12 tanggal 16 Maret 2023, yang dibuat di 2023, as recorded in the Notarial Deed of Utiek R.
hadapan Utiek R. Abdurachman S.H., MLI., Abdurachman S.H., MLI., M.Kn., No. 12 dated
M.Kn., pemegang saham Bank Mandiri antara 16 March 2023, the shareholders of Bank Mandiri,
lain menyetujui pemecahan nilai nominal saham among others, approved a stock split of the bank
(stock split) Bank dari Rp250 (nilai penuh) per from Rp250 (full amount) per share to Rp125 (full
saham menjadi Rp125 (nilai penuh) per saham amount) per share. This results in an increase in
sehingga modal ditempatkan menjadi sejumlah the issued capital to a total of 93,333,333,332
93.333.333.332 lembar saham yang terdiri atas 1 shares, consisting of 1 (one) Dwiwarna Series A
(satu) lembar saham Seri A Dwiwarna dan shares and 93,333,333,331 Series B common
93.333.333.331 lembar saham Seri B. Untuk shares. For the Dwiwarna Series A shares owned
saham Seri A Dwiwarna milik negara Republik by the Republic of Indonesia, 1 (one) share will be
Indonesia akan tetap dipertahankan 1 (satu) retained, and the remaining will be allocated to
saham dan sisanya akan diperhitungkan untuk increase the Series B common shares owned by
menambah saham Seri B milik Negara Republik the Republic of Indonesia. The stock split was
Indonesia. Pelaksanaan stock split berlaku efektif effective on 6 April 2023.
pada tanggal 6 April 2023.
Pembelian kembali saham Bank Mandiri Repurchase of Bank Mandiri shares
Bank Mandiri melalui surat No. CEO/30/2020 Bank Mandiri through letter No. CEO/30/2020
tanggal 18 Maret 2020 mengajukan permohonan dated 18 March 2020 submit a request of approval
persetujuan pelaksanaan pembelian kembali of treasury stock to FSA gradually with maximum
saham Bank Mandiri kepada OJK secara amount Rp2,000,000, and has been approved by
bertahap sebanyak-banyaknya sebesar FSA through letter No. S-50/PB.31/2020 dated
Rp2.000.000, dan telah disetujui oleh OJK 19 March 2020. Furthermore, Bank Mandiri has
melalui surat No. S-50/PB.31/2020 tanggal declare this information to Indonesia Stock
19 Maret 2020. Selanjutnya, Bank Mandiri telah Exchange (“IDX”) on 20 March 2020 regarding
menyampaikan keterbukaan informasi kepada execution of treasury stock that had been issued
Bursa Efek Indonesia (“BEI”) tanggal 20 Maret and registered in IDX with maximum amount
2020 sehubungan dengan rencana pembelian Rp2,000,000. Treasury stock will be executed
kembali saham yang telah dikeluarkan dan gradually for 3 (three) months since 20 March
tercatat di BEI sebanyak-banyaknya sebesar 2020 until 19 June 2020.
Rp2.000.000. Pembelian kembali tersebut akan
dilakukan secara bertahap untuk periode 3 (tiga)
bulan terhitung sejak tanggal 20 Maret 2020
sampai dengan tanggal 19 Juni 2020.
27
1094 PT Bank Mandiri (Persero) Tbk
Page 588
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and
notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds
dan medium term notes, penawaran umum and medium term notes, limited public offering
terbatas saham, perubahan modal saham of shares, changes in share capital of Bank
Bank Mandiri dan pembelian kembali saham Mandiri and repurchase of Bank Mandiri shares
Bank Mandiri (lanjutan) (continued)
Pembelian kembali saham Bank Mandiri Repurchase of Bank Mandiri shares (continued)
(lanjutan)
Bank Mandiri telah melakukan pembelian kembali Bank Mandiri has executed repurchase of Bank
saham sebanyak 35.400.000 lembar saham (nilai Mandiri shares amounted 35,400,000 shares
nominal Rp250 (nilai penuh) per lembar saham) (nominal value Rp250 (full amount) per share) with
dengan harga perolehan sebesar Rp150.895. acquisition price Rp150,895. In December 2022,
Pada bulan Desember 2022, Bank Mandiri telah Bank Mandiri released 35,400,000 treasury shares
melepaskan saham treasuri sebanyak (see Note 40d).
35.400.000 lembar saham (lihat Catatan 40d).
g. Entitas Anak g. Subsidiaries
Entitas Anak yang tercakup dalam laporan Subsidiaries included in the consolidated financial
keuangan konsolidasian pada tanggal statements as of 31 December 2023 and 2022, are
31 Desember 2023 dan 2022 adalah sebagai as follows:
berikut:
Persentase kepemilikan/
Percentage of
Ownership
Jenis Usaha/ Kedudukan/
Nama Entitas Anak Nature of Business Domicile 2023 2022 Name of Subsidiaries
PT Bank Syariah Indonesia Tbk. Perbankan syariah/ PT Bank Syariah Indonesia Tbk.
(dahulu PT Bank Syariah Mandiri) Sharia banking Jakarta 51,47 51,47 (formerly PT Bank Syariah Mandiri)
Perbankan/
Bank Mandiri (Europe) Limited (BMEL) Commercial banking London 100,00 100,00 Bank Mandiri (Europe) Limited (BMEL)
PT Mandiri Sekuritas Sekuritas/Securities Jakarta 99,99 99,99 PT Mandiri Sekuritas
PT Bank Mandiri Taspen Perbankan/ PT Bank Mandiri Taspen
(dahulu PT Bank Mandiri Taspen Pos) Commercial banking Jakarta 51,10 51,10 (formerly PT Bank Mandiri Taspen Pos)
Pembiayaan konsumen/
PT Mandiri Tunas Finance (MTF) Consumer financing Jakarta 51,00 51,00 PT Mandiri Tunas Finance (MTF)
Mandiri International Remittance Layanan remittance/ Mandiri International Remittance
Sendirian Berhad (MIR) Remittance service Kuala Lumpur 100,00 100,00 Sendirian Berhad (MIR)
Asuransi jiwa/
PT AXA Mandiri Financial Services (AMFS) Life insurance Jakarta 51,00 51,00 PT AXA Mandiri Financial Services (AMFS)
Asuransi jiwa/
PT Asuransi Jiwa Inhealth Indonesia Life insurance Jakarta 80,00 80,00 PT Asuransi Jiwa Inhealth Indonesia
Pembiayaan konsumen/
PT Mandiri Utama Finance (MUF) Consumer financing Jakarta 51,00 51,00 PT Mandiri Utama Finance (MUF)
Modal ventura/
PT Mandiri Capital Indonesia (MCI) Venture capital Jakarta 99,99 99,99 PT Mandiri Capital Indonesia (MCI)
Total aset Entitas Anak tersebut pada tanggal The Subsidiaries’ total assets as of 31 December
31 Desember 2023 dan 2022 (sebelum eliminasi) 2023 and 2022 (before elimination) are as follows:
masing-masing sebagai berikut:
Tahun
beroperasi
komersial/ Total aset (sebelum eliminasi)/
Year of Total assets (before elimination)
commercial
Nama Entitas Anak operation 2023 2022 Name of Subsidiaries
PT Bank Syariah Indonesia Tbk. PT Bank Syariah Indonesia Tbk.
(dahulu PT Bank Syariah Mandiri) 1955 353.624.125 305.727.438 (formerly PT Bank Syariah Mandiri)
Bank Mandiri (Europe) Limited 1999 4.047.572 3.765.899 Bank Mandiri (Europe) Limited
PT Mandiri Sekuritas 1992 4.725.946 4.141.024 PT Mandiri Sekuritas
PT Bank Mandiri Taspen PT Bank Mandiri Taspen
(dahulu PT Bank Mandiri Taspen Pos) 1970 60.537.057 53.894.750 (formerly PT Bank Mandiri Taspen Pos)
PT Mandiri Tunas Finance 1989 29.727.392 23.742.009 PT Mandiri Tunas Finance
Mandiri International Remittance Mandiri International Remittance
Sendirian Berhad 2009 24.393 24.360 Sendirian Berhad
PT AXA Mandiri Financial Services 1991 41.114.472 40.164.675 PT AXA Mandiri Financial Services
PT Asuransi Jiwa Inhealth Indonesia 2008 2.824.452 2.706.131 PT Asuransi Jiwa Inhealth Indonesia
PT Mandiri Utama Finance 2015 10.625.581 7.612.738 PT Mandiri Utama Finance
PT Mandiri Capital Indonesia 2015 5.155.131 5.774.807 PT Mandiri Capital Indonesia
Total 512.406.121 447.553.831 Total
28
ANNUAL REPORT 2023 1095
Page 589
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Syariah Indonesia Tbk. (dahulu PT Bank Syariah Indonesia Tbk. (formerly
PT Bank Syariah Mandiri) PT Bank Syariah Mandiri)
Pada tanggal 12 Oktober 2020, PT Bank Mandiri On 12 October 2020, PT Bank Mandiri (Persero)
(Persero) Tbk. (“Bank Mandiri”), PT Bank Rakyat Tbk. (“Bank Mandiri”), PT Bank Rakyat Indonesia
Indonesia (Persero) Tbk. (“BRI”), PT Bank (Persero) Tbk. (“BRI”), PT Bank Negara Indonesia
Negara Indonesia (Persero) Tbk. (“BNI”), (Persero) Tbk. (“BNI”), PT Bank Syariah Mandiri
PT Bank Syariah Mandiri (“BSM”), PT Bank (“BSM”), PT Bank BRIsyariah Tbk. (“BRIS”), and
BRIsyariah Tbk. (“BRIS”), dan PT Bank BNI PT Bank BNI Syariah (“BNIS”) have signed a
Syariah (“BNIS”) telah menandatangani Conditional Merger Agreement (“CMA”) for the
Conditional Merger Agreement (“CMA”) atau business merger of BSM, BRIS, and BNIS (Merger
Perjanjian Penggabungan Bersyarat dalam Participating Banks).
rangka penggabungan usaha BSM, BRIS dan
BNIS (Bank Peserta Penggabungan).
Berdasarkan CMA, setelah tanggal efektif Based on CMA, after the effective date of the
penggabungan, BRIS akan menjadi entitas yang merger, BRIS will become the surviving legal entity
menerima penggabungan secara hukum atau and all shareholders of BNIS and BSM will become
surviving legal entity dan seluruh pemegang shareholders of the entity receiving the
saham BNIS dan BSM akan menjadi pemegang amalgamation based on the amalgamation ratio.
saham dari entitas yang menerima
penggabungan berdasarkan rasio
penggabungan.
Izin Penggabungan diperoleh dari OJK melalui The Merger Approval was obtained from the FSA
Salinan Keputusan Dewan Komisioner OJK through a copy of the Decree of the FSA Board of
No. 4/KDK.03/2021 tanggal 27 Januari 2021 Commissioners No. 4/KDK.03/2021 dated
tentang Pemberian Izin Penggabungan BSM dan 27 January 2021 concerning the Granting of
BNIS ke dalam BRIS Serta Izin Perubahan Nama Permits to Merge BSM and BNIS into BRIS as well
dengan Menggunakan Izin Usaha PT Bank as Permits to Change Names by Using PT Bank
BRIsyariah Tbk Menjadi Izin Usaha Atas Nama BRIsyariah Tbk Business Permit to Become
PT Bank Syariah Indonesia Tbk Sebagai Bank Business Permit in the Name of PT Bank Syariah
Hasil Penggabungan. Indonesia Tbk as the Merged Bank.
BRIS awalnya didirikan dengan nama PT Bank BRIS was initially established under the name of
Jasa Arta (“BJA”) berdasarkan Akta Pendirian PT Bank Jasa Arta (“BJA”) based on the Deed of
No. 4 tanggal 3 April 1969 yang dibuat dihadapan Establishment No. 4 dated 3 April 1969 of Liem
Liem Toeng Kie, S.H., notaris di Jakarta. Akta Toeng Kie, S.H., notary in Jakarta. The deed has
pendirian ini disahkan oleh Menteri Kehakiman been approved by the Minister of Law of Republic
Republik Indonesia dalam Surat Keputusan of Indonesia in its Decision Letter No. J.A.5/70/4
No. J.A.5/70/4 tanggal 28 Mei 1970 dan telah dated 28 May 1970 and has been published in the
diumumkan dalam Berita Negara Republik State Gazette of Republic of Indonesia No. 43
Indonesia No. 43 tanggal 28 Mei 1971, dated 28 May 1971, Supplement No. 242/1971.
Tambahan No. 242/1971.
BJA memperoleh izin usaha untuk beroperasi BJA obtained its business license to operate as a
sebagai bank umum dari Menteri Keuangan commercial bank from Minister of Finance of the
Republik Indonesia No. D.15.1-4-40 tanggal Republic of Indonesia No. D.15.1-4-40 dated
3 Juli 1969. Sejak tanggal 16 Oktober 2008, BJA 3 July 1969. Since 16 October 2008, BJA has
telah memperoleh izin perubahan kegiatan usaha obtained license from Bank Indonesia to change its
bank, dari konvensional menjadi bank umum business activities, from a conventional bank into a
yang melaksanakan kegiatan usaha berdasarkan commercial bank based on sharia principles. The
prinsip syariah dari Bank Indonesia. Perubahan changes in name and business activity based on
nama dan kegiatan usaha berdasarkan prinsip sharia principles from BJA to PT Bank Syariah BRI
syariah dari BJA menjadi PT Bank Syariah BRI was based on BJA Shareholders’ Decision
didasarkan pada Pernyataan Keputusan Statement, as stated in the Deed No. 45 dated
Persetujuan Bersama Seluruh Pemegang Saham 22 April 2008 of Fathiah Helmi, S.H., notary in
Perseroan Terbatas BJA, sesuai dengan Akta Jakarta.
No. 45 tanggal 22 April 2008 yang dibuat di
hadapan Fathiah Helmi, S.H., notaris di Jakarta.
29
1096 PT Bank Mandiri (Persero) Tbk
Page 590
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Syariah Indonesia Tbk. (dahulu PT Bank Syariah Indonesia Tbk. (formerly
PT Bank Syariah Mandiri) (lanjutan) PT Bank Syariah Mandiri) (continued)
Pada tahun 2009, PT Bank Syariah BRI In 2009, PT Bank Syariah BRI changed its name to
melakukan perubahan nama menjadi PT Bank PT Bank BRISyariah based on PT Bank Syariah
BRISyariah sesuai dengan Akta Keputusan BRI Shareholders’ Decision Statement, as stated
Persetujuan Bersama Seluruh Pemegang Saham in Notarial Deed No. 18 dated 14 April 2009 made
PT Bank Syariah BRI No. 18 tanggal 14 April before Fathiah Helmi, S.H., notary in Jakarta which
2009 dibuat dihadapan Fathiah Helmi, S.H., was subsequently amended by PT Bank Syariah
notaris di Jakarta yang selanjutnya diubah BRI Shareholders’ Decision Statement, as stated
dengan Akta Keputusan Persetujuan Bersama in Notarial Deed No. 20 dated 17 September 2009
Seluruh Pemegang Saham PT Bank Syariah BRI made before Fathiah Helmi, S.H., notary in
No. 20 tanggal 17 September 2009, dibuat Jakarta, which has been approved by the
dihadapan Fathiah Helmi, S.H., notaris di Minister of Law and Human Rights of the
Jakarta, yang telah mendapat persetujuan dari Republic of Indonesia in its Decision Letter
Menteri Hukum dan Hak Asasi Manusia No. AHU-53631.AH.01.02.TH2009 dated
Republik Indonesia dalam Surat Keputusan 5 November 2009. It was announced in the State
No. AHU-53631.AH.01.02.TH2009 tanggal Gazette of the Republic of Indonesia No. 96 dated
5 November 2009 yang telah diumumkan dalam 1 December 2009, Supplement No. 27908 and
Berita Negara Republik Indonesia No. 96 tanggal Decision Letter from the Governor of Bank
1 Desember 2009, Tambahan No. 27908 dan Indonesia No. 11/63/KEP.GBI/DpG/2009 dated
Surat Keputusan Gubernur Bank Indonesia 15 December 2009.
No. 11/63/KEP.GBI/DpG/2009 tanggal
15 Desember 2009.
Pada tanggal 27 Desember 2013, PT Bank On 27 December 2013, PT Bank BRISyariah
BRISyariah mendapatkan izin sebagai bank obtained a license to operate as foreign
devisa berdasarkan surat keputusan Gubernur exchange bank based on the Decision Letter of the
Bank Indonesia No. 15/139/KEP.GBI/DpG/2013. Governor of Bank Indonesia
No. 15/139/KEP.GBI/DpG/2013.
Perjanjian Antar Pemegang Saham Bank Hasil Agreement between Shareholders of the Merged
Penggabungan tanggal 26 Januari 2021 oleh dan Bank dated 26 January 2021 by and between
antara PT Bank Mandiri (Persero) Tbk (“Bank PT Bank Mandiri (Persero) Tbk. (“Bank Mandiri”),
Mandiri”), PT Bank Negara Indonesia (Persero) PT Bank Negara Indonesia (Persero) Tbk (“BNI”),
Tbk (“BNI”), dan PT Bank Rakyat Indonesia and PT Bank Rakyat Indonesia (Persero) Tbk.
(Persero) Tbk (“BRI”) menyetujui bahwa Bank (“BRI”) agreed that Bank Mandiri is a party who
Mandiri merupakan pihak yang melakukan exercises control over the Merged Bank.
Pengendalian atas Bank Hasil Penggabungan.
Selanjutnya keputusan RUPSLB BRIS terkait Subsequently, the decision of the BRIS’ EGMS
penggabungan BSM dan BNIS kedalam BRIS regarding the merger of BSM and BNIS into BRIS
dinyatakan kembali dalam Akta Pernyataan was restated in the Deed of Statement of Meeting
Keputusan Rapat PT Bank BRIsyariah Tbk Resolutions of PT Bank BRIsyariah Tbk. No. 37
No. 37 tanggal 14 Januari 2021 yang dibuat dated 14 January 2021 made by Notary Jose Dima
dihadapan Notaris Jose Dima Satria S.H., M.Kn., Satria S.H., M.Kn., notary in Jakarta. This
notaris di Jakarta. Perubahan ini telah diterima amendment was accepted and recorded by the
dan dicatat oleh Menteri Hukum dan Hak Asasi Minister of Law and Human Rights of the Republic
Manusia Republik Indonesia No.AHU-AH.01.10- of Indonesia No.AHU-AH.01.10-0011384 dated
0011384 tanggal 28 Januari 2021 yang berlaku 28 January 2021 which was effective on
efektif 1 Februari 2021. 1 February 2021.
30
ANNUAL REPORT 2023 1097
Page 591
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Syariah Indonesia Tbk. (dahulu PT Bank Syariah Indonesia Tbk. (formerly
PT Bank Syariah Mandiri) (lanjutan) PT Bank Syariah Mandiri) (continued)
Transaksi pembentukan PT Bank Syariah The transaction for the establishment of PT Bank
Indonesia Tbk tersebut merupakan kombinasi Syariah Indonesia Tbk is a business combination
bisnis entitas sepengendali dimana pemegang of entities under common control where the
saham pengendali (ultimate shareholder) dari controlling shareholder (ultimate shareholder) of
Bank Mandiri, BNI dan BRI adalah Pemerintah Bank Mandiri, BNI and BRI is the Government of
Republik Indonesia. Oleh karena itu, transaksi the Republic of Indonesia. Therefore, transactions
diperlakukan berdasarkan metode penyatuan are treated based on the pooling of interest method
kepemilikan sesuai Pernyataan Standar in accordance with Statement of Financial
Akuntansi Keuangan (“PSAK”) No. 38 (Revisi Accounting Standards (“SFAS”) No. 38 (Revised
2012), “Kombinasi Bisnis Entitas Sepengendali”. 2012), “Business Combination of Entities Under
Common Control”.
Perbedaan antara jumlah imbalan yang dialihkan The difference between the amount of
dan jumlah tercatat investasi yang diperoleh dari consideration transferred and the carrying amount
transaksi ini diakui sebagai “Selisih Nilai of the investment obtained from this transaction is
Transaksi Kombinasi Bisnis Entitas recognized as “Difference in Value from Business
Sepengendali” dan disajikan sebagai bagian Combination Transactions of Entities Under
"Tambahan Modal Disetor" di bagian ekuitas Common Control” and presented as “Additional
pada laporan posisi keuangan konsolidasian. Paid-in Capital” in the equity section of the
Ekuitas dari PT BRIsyariah Tbk dan PT Bank BNI consolidated statement of financial position. Prior
Syariah sebelum tanggal penggabungan to the date of the merger, the equity of
disajikan sebagai “ekuitas merging entities” pada PT BRIsyariah Tbk. and PT Bank BNI Syariah is
bagian ekuitas. Rincian jumlah imbalan yang presented as “merging entities equity” in the equity
dialihkan dan jumlah tercatat yang diperoleh section. Details of the amount of consideration
adalah sebagai berikut: transferred and the carrying amount received are
as follows:
Jumlah Jumlah
imbalan yang tercatat
dialihkan/ investasi/ Tambahan
The Investment modal disetor/
consideration carrying Additional
transferred amount paid-in capital
PT Bank Syariah Indonesia Tbk. 10.905.424 11.232.496 327.072 PT Bank Syariah Indonesia Tbk.
Selanjutnya keputusan RUPSLB BRIS antara lain Furthermore, the decisions of the BRIS' EGMS,
terkait Perubahan Anggaran Dasar Bank among others related to the Amendment to the
dinyatakan kembali dalam Akta Pernyataan Bank's Articles of Association, were restated in the
Keputusan Rapat Perubahan Anggaran Dasar Deed of Statement of Meeting Resolutions on the
Perubahan Nama PT Bank BRIsyariah Tbk Amendment of the Articles of Association for the
No. 38 tanggal 14 Januari 2021 yang dibuat Change of Name of PT Bank BRIsyariah Tbk.
dihadapan Jose Dima Satria S.H., M.Kn., notaris No. 38 dated 14 January 2021 made before Jose
di Jakarta yang antara lain perubahan nama Dima Satria S.H., M.Kn., notary in Jakarta, which,
menjadi PT Bank Syariah Indonesia Tbk dan among others, changed its name to PT Bank
perubahan ini telah mendapat persetujuan Syariah Indonesia Tbk. and this change was
Menteri Hukum dan Hak Asasi Manusia Republik approved by the Minister of Law and Human
Indonesia No. AHU-0006268.AH.01.02 tahun Rights of the Republic of Indonesia No. AHU-
2021, dan telah diterima dan dicatatkan Menteri 0006268.AH.01.02 year 2021, and by the Minister
Hukum dan Hak Asasi Manusia Republik of Law and Human Rights of the Republic of
Indonesia No. AHU-AH.01.03.0061498 dan Indonesia No. AHU-AH.01.03.061498 and
No. AHU–AH.01.03.0061501 yang seluruhnya No. AHU-AH.01.03.061501 which are all set on
ditetapkan tanggal 1 Februari 2021. 1 February 2021.
31
1098 PT Bank Mandiri (Persero) Tbk
Page 592
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Syariah Indonesia Tbk. (dahulu PT Bank Syariah Indonesia Tbk. (formerly
PT Bank Syariah Mandiri) (lanjutan) PT Bank Syariah Mandiri) (continued)
Selanjutnya perubahan Anggaran Dasar BRIS Furthermore, changes to the BRIS’ Articles of
melalui Akta Pernyataan Perubahan Anggaran Association through the Deed of Statement of
Dasar PT Bank Syariah Indonesia Tbk No. 146 Amendment to the Articles of Association of
tanggal 24 Juni 2022 yang dibuat dihadapan PT Bank Syariah Indonesia Tbk. No. 146 dated
Jose Dima Satria S.H., M.Kn., notaris di Jakarta 24 June 2022 made before Jose Dima Satria, S.H.,
mengenai penambahan klasifikasi saham Entitas M.Kn., notary in Jakarta, regarding the addition of
Anak sehingga mengakibatkan Perubahan the classification of the Subsidiary’s shares
Komposisi Kepemilikan Entitas Anak dan resulting in a Change in the Composition of
Perubahan Pengendalian dari Negara Republik Subsidiary’s Ownership and a Change in Control
Indonesia yang semula Pemegang Saham from the Republic of Indonesia which was originally
Pengendali Terakhir (PSPT) menjadi Pemegang Ultimate Controlling Shareholders (PSPT) to
Saham Pengendali (PSP) dan telah diterima dan Controlling Shareholders (PSP) and has been
dicatat oleh Menteri Hukum dan Hak Asasi accepted and recorded by the Minister of Law and
Manusia Republik Indonesia No. AHU-AH.01.03- Human Rights of the Republic of Indonesia No.
0269107 tanggal 22 Juli 2022 perihal AHU-AH.01.03-0269107 dated 22 July 2022
Penerimaan Pemberitahuan Perubahan regarding Acceptance of Notification of
Anggaran Dasar PT Bank Syariah Indonesia Tbk. Amendments to the Articles of Association of
PT Bank Syariah Indonesia Tbk.
Selanjutnya perubahan Anggaran Dasar Entitas Furthermore, the latest changes to the Subsidiary’s
Anak terakhir melalui Akta Pernyataan Articles of Association through the Deed of
Keputusan Rapat Dewan Komisaris PT Bank Statement of Resolutions of the Board of
Syariah Indonesia Tbk No. 191 tanggal Commissioners Meeting of PT Bank Syariah
29 Desember 2022 dibuat dihadapan Muhammad Indonesia Tbk. No. 191 dated 29 December 2022
Muazzir, S.H., M.Kn., sebagai pengganti dari made before Muhammad Muazzir, S.H., M.Kn., as
Jose Dima Satria S.H., M.Kn., notaris di Jakarta a replacement for Jose Dima Satria S.H., M.Kn.,
mengenai modal ditempatkan dan disetor notary in Jakarta regarding the issued and paid-up
PT Bank Syariah Indonesia Tbk. melalui capital of PT Bank Syariah Indonesia Tbk. through
mekanisme Penambahan Modal dengan the Capital Increase mechanism by Providing Pre-
Memberikan Hak Memesan Efek Terlebih Dahulu emptive Rights I ("PMHMETD I"), which is
I ("PMHMETD I"), yaitu modal ditempatkan dan PT Bank Syariah Indonesia Tbk.'s issued and paid-
disetor PT Bank Syariah Indonesia Tbk. menjadi up capital become 46,129,260,138 (forty six billion
sebanyak 46.129.260.138 (empat puluh enam one hundred and twenty nine million two hundred
miliar seratus dua puluh sembilan juta dua ratus sixty thousand one hundred thirty eight) shares
enam puluh ribu seratus tiga puluh delapan) with a total nominal value of Rp23,064,630 and
lembar saham dengan nilai nominal seluruhnya have been received and recorded by the Minister
sebesar Rp23.064.630 dan telah diterima dan Law and Human Rights of the Republic of
dicatat oleh Menteri Hukum dan Hak Asasi Indonesia No. AHU-AH.01.03-0497431 dated
Manusia Republik Indonesia No. AHU-AH.01.03- 29 December 2022 regarding Acceptance of
0497431 tanggal 29 Desember 2022 perihal Notification of Amendments to the Articles of
Penerimaan Pemberitahuan Perubahan Association of PT Bank Syariah Indonesia Tbk.
Anggaran Dasar PT Bank Syariah Indonesia Tbk.
Kantor Pusat PT Bank Syariah Indonesia Tbk. The Head Office of PT Bank Syariah Indonesia
beralamat di Gedung The Tower Jalan Gatot Tbk, is located at The Tower Building, Jalan Gatot
Subroto No. 27, Kel. Karet Semanggi, Kec. Subroto No. 27, Karet Semanggi Sub-district,
Setiabudi, Jakarta Selatan 12930. Setiabudi District, South Jakarta 12930.
32
ANNUAL REPORT 2023 1099
Page 593
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
Bank Mandiri (Europe) Limited Bank Mandiri (Europe) Limited
Bank Mandiri (Europe) Limited (“BMEL”) didirikan Bank Mandiri (Europe) Limited (“BMEL”) was
di London, Inggris pada tanggal 22 Juni 1999 established in London, United Kingdom on 22 June
berdasarkan “The Companies Act 1985 of the 1999 based on “The Companies Act 1985 of the
United Kingdom”. BMEL didirikan melalui United Kingdom”. BMEL was established through
konversi dari Bank Exim cabang London menjadi the conversion of the London branch of Bank Exim
Entitas Anak yang dimiliki penuh oleh Bank into a wholly owned Subsidiary of Bank Mandiri
Mandiri dan efektif beroperasi sejak and has been operating effectively since 31 July
31 Juli 1999. Sebagai Entitas Anak yang memiliki 1999. As a Subsidiary that has a Commercial Bank
lisensi Bank Komersial di United Kingdom, BMEL license in the United Kingdom, BMEL is supervised
disupervisi oleh Prudential Regulation Authority by the Prudential Regulation Authority (“PRA”) and
(“PRA”) dan Financial Conduct Authority (“FCA”) The Financial Conduct Authority (“FCA”) is under
dibawah naungan Bank of England serta HM the supervision of the Bank of England and HM
Treasury of the United Kingdom. Treasury of the United Kingdom.
PT Mandiri Sekuritas PT Mandiri Sekuritas
PT Mandiri Sekuritas (”Mandiri Sekuritas”), PT Mandiri Sekuritas ("Mandiri Sekuritas"),
dahulu bernama PT Merincorp Securities formerly known as PT Merincorp Securities
Indonesia (“MSI”), didirikan berdasarkan Akta Indonesia ("MSI"), incorporated under Act No. 1
No. 1 tanggal 2 Desember 1991 yang dibuat di dated 2 December 1991 made before notary
hadapan Notaris Sutjipto, S.H. Mandiri Sekuritas Sutjipto, S.H. Mandiri Sekuritas is the result of the
merupakan hasil penggabungan usaha PT Bumi merger of PT Bumi Daya Sekuritas ("BDS"),
Daya Sekuritas (“BDS”), PT Exim Sekuritas PT Exim Sekuritas ("ES") and PT Merincorp
(“ES”) dan PT Merincorp Securities Indonesia Securities Indonesia ("MSI") which was
(“MSI”) yang ditempuh dengan cara meleburkan accomplished by merging BDS and ES into MSI.
BDS dan ES ke dalam MSI. MSI memperoleh izin MSI obtained a license as a securities broker and
usaha sebagai perantara perdagangan portofolio underwriter of the securities portfolio from the
efek dan penjamin emisi portofolio efek dari Chairman of the Capital Market Supervisory
Ketua Badan Pengawas Pasar Modal Agency ("Bapepam") by its decree letter
(“Bapepam”) berdasarkan surat keputusan No. KEP-12/PM/1992 and No. KEP-13/PM/1992
No. KEP-12/PM/1992 dan No. KEP-13/PM/1992 and started its operational activities on 23 January
dan memulai kegiatan operasionalnya pada 1992. The merger was based on the Deed
tanggal 23 Januari 1992. Penggabungan usaha No. 116 dated 31 July 2000 made before Notary
tersebut berdasarkan Akta No. 116 tanggal Ny. Vita Buena, S.H., and which was approved by
31 Juli 2000 yang dibuat di hadapan Notaris the Minister of Law and Legislation of the Republic
Ny. Vita Buena, S.H., yang telah disetujui oleh of Indonesia on 25 August 2000 by Decree
Menteri Hukum dan Perundang-undangan No. C-18762.HT.01.01-TH.2000 and business
Republik Indonesia pada tanggal 25 Agustus permits obtained previously by MSI can still be
2000 berdasarkan Surat Keputusan used by PT Mandiri Sekuritas.
No. C-18762.HT.01.04-TH.2000 dan izin usaha
yang diperoleh MSI sebelumnya masih bisa tetap
digunakan oleh PT Mandiri Sekuritas.
PT Mandiri Sekuritas memiliki 99,93% dari total PT Mandiri Sekuritas owns 99.93% of total shares
saham PT Mandiri Manajemen Investasi, Entitas of PT Mandiri Manajemen Investasi, a Subsidiary
Anak yang didirikan tanggal 26 Oktober 2004 dan that was established on 26 October 2004 and is
bergerak di bidang manajemen dan penasehat engaged in investment management and advisory.
investasi. Mandiri Sekuritas juga memiliki 100% Mandiri Sekuritas also owns 100% of the total
dari total saham Mandiri Securities Pte. Ltd., shares of Mandiri Securities Pte. Ltd., a company
perusahaan yang memperoleh lisensi layanan engage a capital market service license for the
pasar modal untuk jenis usaha “Dealing in business type "Dealing in Securities and Advising
Securities and Advising Corporate Finance and Corporate Finance and Monetary Authority of
Monetary Authority of Singapore” berdasarkan Singapore" based on license No. CMS100566-1
lisensi No. CMS100566-1 tanggal 10 November dated 10 November 2016.
2016.
33
1100 PT Bank Mandiri (Persero) Tbk
Page 594
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Mandiri Sekuritas (lanjutan) PT Mandiri Sekuritas (continued)
Pada tanggal 28 Desember 2012, Bank Mandiri On 28 December 2012, Bank Mandiri increased its
melakukan penambahan penyertaan modal capital investment in form of cash at Mandiri
dalam bentuk tunai pada Mandiri Sekuritas, Sekuritas, amounted to Rp29,512. Bank Mandiri
sebesar Rp29.512. Bank Mandiri telah obtained approval from Bank Indonesia through its
memperoleh persetujuan dari Bank Indonesia letter dated 31 October 2012 and the circular
melalui surat tertanggal 31 Oktober 2012 dan resolution of shareholders dated 27 December
Keputusan Pemegang Saham Di Luar Rapat 2012 for the capital investment increment. After the
(circular resolution) tertanggal 27 Desember 2012 execution of the additional capital investment, the
atas penambahan penyertaan modal tersebut. Bank's ownership at Mandiri Sekuritas increased
Setelah dilaksanakannya penambahan from 95.69% to 99.99% of the total shares issued
penyertaan modal tersebut, porsi kepemilikan by Mandiri Sekuritas.
Bank Mandiri pada Mandiri Sekuritas meningkat
dari 95,69% menjadi 99,99% dari total seluruh
saham yang telah dikeluarkan Mandiri Sekuritas.
PT Bank Mandiri Taspen PT Bank Mandiri Taspen
PT Bank Sinar Harapan Bali (“BSHB”) didirikan PT Bank Sinar Harapan Bali ("BSHB") was
sebagai Bank Pasar pada tanggal established as the Micro Banking on 23 February
23 Februari 1970 dengan nama MAI Bank Pasar 1970 under the name MAI Bank Pasar Sinar
Sinar Harapan Bali, kemudian pada tanggal Harapan Bali, then on 3 November 1992 the Bank
3 November 1992 Bank ini mengalami perubahan transformed into Limited Liability Company based
bentuk badan hukum menjadi Perseroan on Deed No. 4 made before notary Ida Bagus Alit
Terbatas berdasarkan Akta No. 4 yang dibuat Sudiatmika, S.H., Notary in Denpasar and obtained
dihadapan Ida Bagus Alit Sudiatmika, S.H., a business license as a commercial bank under the
notaris di Denpasar dan memperoleh izin usaha decree letter of the Minister of Finance of the
sebagai Bank Umum berdasarkan surat Republic of Indonesia No. 77/KMK.017/1994 dated
keputusan Menteri Keuangan Republik Indonesia 10 March 1994. On 3 May 2008, shareholders of
No. 77/KMK.017/1994 tanggal 10 Maret 1994. BSHB and Bank Mandiri signed the acquisition
Pada tanggal 3 Mei 2008 dilangsungkan deed as stated in the Acquisition Deed No. 4 dated
penandatanganan Akta Akuisisi antara 3 May 2008 made before notary I Wayan Sugitha,
pemegang saham BSHB dan Bank Mandiri, S.H., notary in Denpasar. The signing of the
sebagaimana tertuang dalam Akta Akuisisi No. 4 Acquisition deed is the beginning of Bank Mandiri's
tanggal 3 Mei 2008 dibuat oleh I Wayan Sugitha, ownership of 80.00% BSHB shares, wherein the
S.H., Notaris di Denpasar. Penandatanganan management of BSHB will be carried out
Akta Akuisisi ini menandai awal kepemilikan separately from Bank Mandiri as a stand-alone
Bank Mandiri atas 80,00% saham BSHB, dimana bank with the main focus on developing Micro and
selanjutnya pengelolaan BSHB akan dilakukan Small Businesses.
secara terpisah dari Bank Mandiri sebagai bank
yang tetap berdiri sendiri (stand-alone bank)
dengan fokus utama pada pengembangan bisnis
Mikro dan Usaha Kecil.
Pada tanggal 24 Juli 2015, OJK telah menyetujui On 24 July 2015, the FSA has approved the name
perubahan nama PT Bank Sinar Harapan Bali changes of PT Bank Sinar Harapan Bali to
menjadi PT Bank Mandiri Taspen Pos dan PT Bank Mandiri Taspen Pos and given
memberikan izin untuk melakukan kegiatan permission to conduct business under the name of
usaha dengan nama Bank Mantap. Perubahan Bank Mantap. Name and logo changes approved
nama disertai pula izin perubahan logo dari OJK by FSA on 31 July 2015 and announced to public
pada tanggal 31 Juli 2015. Perubahan nama dan on 7 August 2015.
logo tersebut telah diumumkan kepada publik
pada tanggal 7 Agustus 2015.
Pada tanggal 9 Oktober 2017, Bank Mandiri On 9 October 2017, Bank Mandiri Taspen Pos
Taspen Pos mengadakan RUPSLB yang held an Extraordinary General Meeting of
menyetujui perubahan komposisi pemegang Shareholders which approved the changes in the
saham dan perubahan nama dari semula composition of shareholders and the changes of
bernama PT Bank Mandiri Taspen Pos menjadi name, from PT Bank Mandiri Taspen Pos to
PT Bank Mandiri Taspen (“Bank Mantap”). PT Bank Mandiri Taspen (“Bank Mantap”).
34
ANNUAL REPORT 2023 1101
Page 595
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Mandiri Taspen (lanjutan) PT Bank Mandiri Taspen (continued)
Untuk menguatkan ekspansi usaha dan menjadi To expand the business and become National
Bank Nasional yang memiliki jaringan usaha di Bank that have branches all over Indonesia, based
seluruh pelosok Indonesia, berdasarkan on Deed of General Meeting of Shareholders
Keputusan Rapat Umum Pemegang Saham Decision No. 53 dated 31 October 2016 made by
No. 53 tanggal 31 Oktober 2016 dari Notaris I Notary I Gusti Ngurah Putra Wijaya, S.H, notary in
Gusti Ngurah Putra Wijaya, S.H., Notaris di Denpasar as affirmed by Meeting Affirmation
Denpasar, yang mana kemudian ditegaskan Decision No. 7 dated 5 March 2019 regarding
dengan Penegasan Keputusan Rapat No. 7 Transfer of Bank’s Head Office Location. The Deed
tanggal 5 Maret 2019 mengenai Pemindahan has been submitted to Ministry of Law and Human
Kedudukan Kantor Pusat Bank. Akta perubahan Right of Republic of Indonesia as stated on
tersebut telah dilaporkan kepada Menteri Hukum notification acceptance letter of the change of the
dan Hak Asasi Manusia Republik Indonesia Company’s Information dated 11 March 2019
sebagaimana surat penerimaan pemberitahuan No. AHU-AH.01.03.-138220 and registered on the
perubahan data Perseroan tertanggal 11 Maret Company register No. AHU-0039461.AH.01.11
2019 No. AHU-AH.01.03-138220 dan telah year 2019 dated 11 March 2019. The Change of
didaftarkan pada daftar Perseroan No. AHU- Bank’s Article of Association has also been
0039461. AH.01.11 Tahun 2019 tanggal 11 Maret approved based on the Decree of Ministry of Law
2019. Perubahan Anggaran Dasar tersebut juga and Human Right of Republic Indonesia
telah disetujui berdasarkan Keputusan Menteri No. AHU-0012925.AH.01.02 year 2019 regarding
Hukum dan Hak Asasi Manusia Republik Approval of Amendments to the Article of
Indonesia No. AHU-0012925.AH.01.02 Tahun Association of PT Bank Mandiri Taspen and has
2019 tentang Persetujuan Perubahan Anggaran received approval from FSA No. S-5/PB.1/2019
Dasar Perseroan Terbatas PT Bank Mandiri dated 28 January 2019 regarding Separation and
Taspen serta telah mendapat persetujuan dari Transfer of Head Office Location Plan, Bank
Otoritas Jasa Keuangan No. S-5/PB.1/2019 Mantap transfer their Head Office from Denpasar-
tanggal 28 Januari 2019 tentang Rencana Bali to Central Jakarta. The head office relocation
Pemisahan dan Pemindahan Alamat Kantor was then carried out effectively on 11 March 2019.
Pusat (“KP”), Bank Mantap memindahkan Kantor
Pusatnya yang semula berkedudukan dan
berkantor pusat di Denpasar-Bali menjadi
berkedudukan dan berkantor pusat di Jakarta
Pusat. Perpindahan kantor pusat tersebut
kemudian dilaksanakan secara efektif pada
tanggal 11 Maret 2019.
Berdasarkan Keputusan Sirkuler Pemegang Based on Circular Decision of Shareholder
Saham PT Bank Mandiri Taspen tanggal PT Bank Mandiri Taspen dated 16 December 2020
16 Desember 2020 sebagaimana telah as stated on Deed of General Meeting of
dituangkan dalam Akta Pernyataan Keputusan Shareholders Resolutions No. 41 dated
Rapat No. 41 tanggal 28 Desember 2020, 28 December 2020, the ownership of Bank Mandiri
komposisi kepemilikan saham Bank Mandiri di in Bank Mantap become 51.098%, PT Taspen
Bank Mantap menjadi 51,098% dan saham (Persero) became 48.437%, and individual
PT Taspen (Persero) menjadi 48,437% serta ownership became 0.465%. The change in the
pemegang saham individual menjadi 0,465%. composition of share ownership has been effective
Perubahan komposisi kepemilikan saham
since 13 January 2021 with the approval and
tersebut berlaku efektif sejak tanggal 13 Januari
receipt of notification of the changes to the Article
2021 dengan didapatkannya persetujuan dan
of Association of PT Bank Mandiri Taspen from
penerimaan pemberitahuan perubahan Anggaran
Dasar PT Bank Mandiri Taspen dari Kementerian Ministry Law and Human Right regarding the
Hukum dan HAM terkait perubahan modal dasar, changes in authorized capital, issued capital and
modal ditempatkan dan modal disetor, serta dari paid-up in capital, and from administrative
sisi administratif dengan dilakukannya laporan perspective, by reporting to FSA about the Change
perubahan komposisi permodalan ke Otoritas of the Shareholder Composition.
Jasa Keuangan.
35
1102 PT Bank Mandiri (Persero) Tbk
Page 596
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Mandiri Taspen (lanjutan) PT Bank Mandiri Taspen (continued)
Sebelum tanggal 1 Januari 2011, goodwill yang Prior to 1 January 2011, goodwill arising from the
timbul dari akuisisi PT Bank Mandiri Taspen acquisition of PT Bank Mandiri Taspen amounted
sebesar Rp19.219 diamortisasi dengan to Rp19,219 was amortised using the straight-line
menggunakan metode garis lurus selama 5 (lima) method over 5 (five) years with the estimation of
tahun dengan pertimbangan atas estimasi economic benefits of the goodwill. Effective on
manfaat ekonomis atas goodwill tersebut. Efektif 1 January 2011, in accordance with SFAS
tanggal 1 Januari 2011, sesuai PSAK 22 (Revisi No. 22 (Revised 2009), "Business Combinations",
2009), “Kombinasi Bisnis”, goodwill tidak goodwill is not amortised but is tested for
diamortisasi tapi diuji penurunan nilai setiap impairment on annual basis. The Bank periodically
tahunnya. Bank secara berkala melakukan evaluates the impairment of goodwill in accordance
evaluasi terhadap penurunan nilai goodwill with SFAS No. 48, "Impairment of Assets" (see
tersebut sesuai PSAK 48 “Penurunan Nilai Note 2s). The balance of goodwill on 31 December
Aset” (Catatan 2s). Saldo goodwill pada tanggal 2023 and 2022 amounted to Rp21,043.
31 Desember 2023 dan 2022 adalah sebesar
Rp21.043.
PT Mandiri Tunas Finance PT Mandiri Tunas Finance
PT Mandiri Tunas Finance (“MTF”), dahulu PT Mandiri Tunas Finance (“MTF”), formerly
PT Tunas Financindo Sarana (“TFS”) adalah PT Tunas Financindo Sarana (“TFS”) is a company
perusahaan yang bergerak dalam kegiatan engaged in consumer financing activities. MTF was
pembiayaan konsumen. MTF didirikan established based on Notarial Deed of Misahardi
berdasarkan Akta Notaris Misahardi Wilamarta, Wilamarta, S.H., No. 262 dated 17 May 1989 and
S.H., No. 262 tanggal 17 Mei 1989 dan disahkan approved by the Ministry of Justice through its
oleh Menteri Kehakiman dalam Surat Keputusan Decision Letter No. C2-4868.HT.01.01.TH.89
No. C2-4868.HT.01.01.TH.89 tanggal 1 Juni dated 1 June 1989 and published in State Gazette
1989 serta diumumkan dalam Lembaran Berita No. 57, Supplement No. 1369 dated 18 July 1989.
Negara No. 57, Tambahan No. 1369 tanggal MTF commenced its commercial activities in 1989.
18 Juli 1989. Kegiatan komersial MTF dimulai MTF obtained a business license to operate as
tahun 1989. MTF memperoleh izin usaha sebagai leasing, factoring and consumer financing
perusahaan pembiayaan dalam bidang sewa company from Minister of Finance in its Decision
menyewa biasa, anjak piutang dan pembiayaan Letter No. 1021/KMK.13/1989 dated 7 September
konsumen dari Menteri Keuangan berdasarkan 1989, No. 54/KMK.013/1992 dated 15 January
Surat Keputusan No. 1021/KMK.13/1989 tanggal 1992 and No. 19/KMK.017/2001 dated 19 January
7 September 1989, No. 54/KMK.013/1992 2001. Based on Notarial Deed of Dr. A. Partomuan
tanggal 15 Januari 1992 dan Pohan, S.H., LLM, dated 6 February 2009, the
No. 19/KMK.017/2001 tanggal 19 Januari 2001. Bank entered into a sales and purchase agreement
Sesuai dengan Akta Notaris Dr. A. Partomuan with MTF’s shareholders (PT Tunas Ridean Tbk.
Pohan, S.H., LLM pada tanggal 6 Februari 2009, and PT Tunas Mobilindo Parama) to acquire
dilakukan penandatanganan Akta Jual Beli antara 51.00% ownership of MTF through purchase of
pemegang saham MTF (PT Tunas Ridean Tbk. 1,275,000,000 shares of MTF (the nominal value of
dan PT Tunas Mobilindo Parama) dengan Bank Rp100 (full amount)) per share amounted to
Mandiri, dimana Bank Mandiri mengakuisisi Rp290,000.
51,00% kepemilikan saham atas MTF melalui
pembelian 1.275.000.000 lembar saham MTF
(nilai nominal Rp100 (nilai penuh) per lembar
saham dengan harga Rp290.000.
Pengalihan 51,00% kepemilikan kepada Bank The acquisition of 51.00% of MTF shares
Mandiri ini telah disahkan dalam RUPS-LB MTF ownership by Bank Mandiri was approved in the
sebagaimana tertuang dalam Berita Acara Extraordinary General Shareholders Meeting of
RUPSLB No. 8 tanggal 6 Februari 2009 dan telah MTF as stated in the Minutes of Extraordinary
dicatatkan dalam Sistem Administrasi Badan General Shareholders’ Meeting No. 8 dated
Hukum Kementerian Hukum dan Hak Asasi 6 February 2009 and listed in Legal Entity
Manusia sebagaimana ditegaskan melalui Surat Administration System of Ministry of Law and
Kementerian Hukum dan Hak Asasi Manusia Human Rights as affirmed by the Ministry of Law
No. AHU-AH.01.10-01575 tertanggal 11 Maret and Human Rights through its Letter No. AHU-
2009. Akuisisi ini juga telah disetujui oleh Bank AH.01.10-01575 dated 11 March 2009. This
Indonesia melalui Keputusan Gubernur Bank acquisition had been approved by Bank Indonesia
Indonesia No. 11/3/DPB1/TPB1-1 tertanggal through the Decree of the Governor of Bank
8 Januari 2009. Indonesia No. 11/3/DPB1/TPB1-1 dated 8 January
2009.
36
ANNUAL REPORT 2023 1103
Page 597
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Mandiri Tunas Finance (lanjutan) PT Mandiri Tunas Finance (continued)
Perubahan nama TFS menjadi MTF The amendment of the TFS’ name to become MTF
dilaksanakan pada tanggal 26 Juni 2009, sesuai was undertaken on 26 June 2009, in accordance
Akta Pernyataan Keputusan Rapat PT Tunas with a resolution of meeting decision on Notarial
Financindo Sarana No. 181 tanggal 26 Juni 2009 Deed of PT Tunas Financindo Sarana No. 181
yang ditandatangani oleh Notaris Dr. Irawan dated 26 June 2009, notarised by Notary
Soerodjo, S.H., M.Si. Anggaran dasar tersebut Dr. Irawan Soerodjo, S.H., M.Si. The Articles of
telah disahkan oleh Menteri Hukum dan Hak Association was approved by the Ministry of Law
Asasi Manusia Republik Indonesia dalam Surat and Human Rights Republic of Indonesia in its
Keputusan No. AHU-4056.AH.01.02.TH.09 pada Decision Letter No. AHU-4056.AH.01.02.TH.09
tanggal 26 Agustus 2009 dan MTF telah dated 26 August 2009 and MTF has obtained a
memperoleh izin usaha sebagai perusahaan business license to operate as leasing, factoring,
pembiayaan dalam bidang sewa menyewa biasa, and consumer financing company from Ministry of
anjak piutang dan pembiayaan konsumen dari Finance in its Decision Letter No. KEP-
Menteri Keuangan berdasarkan Surat Keputusan 352/KM.10/2009 dated on 29 September 2009.
Menteri Keuangan No. KEP-352/KM.10/2009
tanggal 29 September 2009.
Sebelum tanggal 1 Januari 2011, goodwill yang Prior to 1 January 2011, goodwill arising from the
timbul dari akuisisi MTF sebesar Rp156.807 acquisitions of MTF amounted to Rp156,807 was
diamortisasi dengan menggunakan metode garis amortised using the straight-line method over
lurus selama 5 (lima) tahun dengan 5 (five) years with the estimation of economic
pertimbangan atas estimasi manfaat ekonomis benefits of the goodwill. Effective 1 January 2011,
atas goodwill tersebut. Efektif tanggal 1 Januari in accordance with SFAS No. 22 (Revised 2009),
2011, sesuai PSAK 22 (Revisi 2009), “Kombinasi "Business Combinations", goodwill is not amortised
Bisnis”, goodwill tidak diamortisasi tapi diuji but tested for impairment annually. The Bank
penurunan nilai setiap tahunnya. Bank Mandiri periodically evaluates the impairment of goodwill in
secara berkala melakukan evaluasi terhadap accordance with SFAS No. 48, "Impairment of
penurunan nilai goodwill tersebut sesuai PSAK Assets" (Note 2.r.iii). The balance of goodwill on
48 “Penurunan Nilai Aset” (Catatan 2.r.iii). Saldo 31 December 2023 and 2022 amounted to
goodwill pada tanggal 31 Desember 2023 dan Rp96,697.
2022 adalah sebesar Rp96.697.
Mandiri International Remittance Sendirian Mandiri International Remittance Sendirian
Berhad Berhad
Mandiri International Remittance Sendirian Mandiri International Remittance Sendirian Berhad
Berhad (“MIR”) merupakan Entitas Anak yang (“MIR”), a wholly owned Subsidiary of Bank
seluruh sahamnya dimiliki oleh Bank Mandiri dan Mandiri and became a Malaysian legal entity since
menjadi badan hukum Malaysia sejak tanggal 17 March 2009 based on registration
17 Maret 2009 dengan registrasi No. 850077-P. No. 850077-P. MIR is engaged in money
MIR merupakan perusahaan penyedia jasa remittance service under the regulations of the
pengiriman uang (remittances) di bawah Bank Negara Malaysia (“BNM”). MIR has obtained
ketentuan Bank Negara Malaysia (“BNM”). MIR an approval from Bank Indonesia (“BI”) through
telah mendapat persetujuan dari Bank Indonesia letter No. 10/548/DPB1 dated 14 November 2008
(“BI”) melalui surat No. 10/548/DPB1 tanggal and approval from BNM to conduct operational
14 November 2008 dan persetujuan dari BNM activities through its letter No. KL.EC.150/1/8562
untuk melakukan kegiatan operasional melalui dated 18 November 2009. MIR officially
surat No. KL.EC.150/1/8562 tanggal commenced its operations on 29 November 2009
18 November 2009. Pembukaan kantor MIR and is currently located in Kuala Lumpur, Malaysia.
dilakukan pada tanggal 29 November 2009 yang In 2020, MIR has 14 branches around Malaysia
berlokasi di Kuala Lumpur, Malaysia. Pada tahun and could provide remittance service to 8 (eight)
2020, MIR telah memiliki 14 cabang di Malaysia countries which are Indonesia, Philippines,
dan telah dapat melayani kiriman uang ke Thailand, Singapore, India, Nepal, Pakistan and
8 (delapan) negara, yaitu: Indonesia, Filipina, Bangladesh.
Thailand, Singapura, India, Nepal, Pakistan dan
Bangladesh.
37
1104 PT Bank Mandiri (Persero) Tbk
Page 598
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT AXA Mandiri Financial Services PT AXA Mandiri Financial Services
PT AXA Mandiri Financial Services ("AXA PT AXA Mandiri Financial Services (“AXA Mandiri”)
Mandiri") merupakan perusahaan joint venture is a joint venture company between PT Bank
antara PT Bank Mandiri (Persero) Tbk. (“Bank Mandiri (Persero) Tbk. (“Bank Mandiri”) and
Mandiri”) dengan National Mutual International National Mutual International Pty. Limited (“NMI”)
Pty. Limited (“NMI”) yang bergerak di bidang that is engaged in life insurance. AXA Mandiri was
asuransi jiwa. AXA Mandiri didirikan dengan formerly established under the name of
nama PT Asuransi Jiwa Staco Raharja pada PT Asuransi Jiwa Staco Raharja on 30 September
30 September 1991 dengan Akta Notaris Muhani 1991 by Notarial Deed No. 179 of Muhani Salim,
Salim, S.H., No. 179. Akta pendirian disetujui S.H. The deed of establishment was approved by
oleh Menteri Kehakiman Republik Indonesia the Minister of Law of the Republic of Indonesia
melalui surat No. C2-6144.HT.01.01.TH.91 through its letter No. C2-6144.HT.01.01.TH.91
tanggal 28 Oktober 1991. Entitas Anak dated 28 October 1991. The subsidiary obtained its
mendapatkan ijin usaha asuransi jiwa melalui life insurance license through General Directorate
Surat Keputusan Direktorat Jenderal Lembaga of Finance Institution Decision Letter
Keuangan No. KEP.605/KM.13/1991 tentang No. KEP.605/KM.13/1991 regarding Granting of
Pemberian Izin Usaha Asuransi Jiwa Nasional National Life Insurance Business Permits and
dan memulai kegiatan operasionalnya pada officially commenced its operations activities on
tanggal 4 Desember 1991. Nama Entitas Anak 4 December 1991. The Subsidiary’s name was
lalu berubah menjadi PT Asuransi Jiwa Mandiri then changed to PT Asuransi Jiwa Mandiri and
dan selanjutnya berubah menjadi PT AXA subsequently changed to PT AXA Mandiri
Mandiri Financial Services. Perubahan ini Financial Services. This change was approved by
disetujui oleh Menteri Kehakiman dan Hak Asasi the Ministry of Justice and Human Rights in its
Manusia dalam surat Decision Letter No. C-28747.HT.01.04.TH.2003
No. C-28747.HT.01.04.TH.2003 pada tanggal dated 10 December 2003, and was published in
10 Desember 2003 dan diumumkan pada State Gazette No. 64, Supplement No. 7728 dated
Lembaran Berita Negara No. 64, Tambahan 10 August 2004 with shareholders composition
No. 7728 tanggal 10 Agustus 2004 dengan consists of NMI 51.00% and Bank Mandiri 49.00%.
komposisi pemegang saham NMI sebesar
51,00% dan Bank Mandiri sebesar 49,00%.
Pada Rapat Umum Pemegang Saham tanggal At the General Meeting of Shareholders on 17 May
17 Mei 2010 (dalam pasal 7), pemegang saham 2010 (in article 7), Bank Mandiri shareholders
Bank Mandiri telah menyetujui pembelian saham approved the purchase of shares by Bank Mandiri
oleh Bank Mandiri sebesar 2,00% dari total amounting to 2.00% of the total shares issued and
saham yang diterbitkan dan disetor penuh secara fully paid up directly from NMI.
langsung dari NMI.
Sebelum tanggal 1 Januari 2011, goodwill yang Prior to 1 January 2011, goodwill arising from the
timbul dari akuisisi AXA Mandiri sebesar acquisition of AXA Mandiri amounted to Rp40,128
Rp40.128 diamortisasi dengan menggunakan was amortised using the straight-line method over
metode garis lurus selama 5 (lima) tahun dengan 5 (five) years with the estimation of economic
pertimbangan atas estimasi manfaat ekonomis benefits of the goodwill. Effective on 1 January
atas goodwill tersebut. Efektif tanggal 1 Januari 2011, in accordance with SFAS No. 22 (Revised
2011, sesuai PSAK 22 (Revisi 2009), “Kombinasi 2009), “Business Combinations”, goodwill is not
Bisnis”, goodwill tidak diamortisasi tapi diuji amortised but tested for impairment annually. Bank
penurunan nilai setiap tahunnya. Bank Mandiri Mandiri periodically evaluates the impairment of
secara berkala melakukan evaluasi terhadap goodwill in accordance with SFAS No. 48,
penurunan nilai goodwill tersebut sesuai PSAK “Impairment of Assets” (Note 2s). The balance of
48 “Penurunan Nilai Aset” (Catatan 2s). Saldo goodwill on 31 December 2023 and 2022
goodwill pada tanggal 31 Desember 2023 dan amounted to Rp37,194.
2022 adalah sebesar Rp37.194.
38
ANNUAL REPORT 2023 1105
Page 599
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Asuransi Jiwa Inhealth Indonesia PT Asuransi Jiwa Inhealth Indonesia
PT Asuransi Jiwa Inhealth Indonesia (“Mandiri PT Asuransi Jiwa Inhealth Indonesia (“Mandiri
Inhealth”) didirikan berdasarkan Akta Notaris NM Inhealth”) was established on 6 October 2008
Dipo Nusantara Pua Upa, S.H., No. 2 tanggal based on the Notarial Deed No. 2 of NM Dipo
6 Oktober 2008 dan telah mendapatkan Nusantara Pua Upa, S.H. Inhealth has obtained its
pengesahan dari Menteri Hukum dan Hak Asasi license from the Minister of Law and Human Rights
Manusia Republik Indonesia berdasarkan Surat of the Republic of Indonesia through its decision
Keputusan No. AHU-90399.AH.01.01 tanggal letter No. AHU-90399.AH.01.01 dated
26 November 2008. Perusahaan telah 26 November 2008. Inhealth obtained its license to
mendapatkan Izin Usaha di bidang Asuransi Jiwa operate in life insurance as stated in the Decision
yang tertuang dalam Salinan Keputusan Menteri Letter of the Minister of Finance of the Republic of
Keuangan No. KEP-38/KM.10/2009 tanggal Indonesia No. KEP-38/KM.10/2009 dated
20 Maret 2009. 20 March 2009.
Pada tanggal 27 Februari 2014, PT Bank Mandiri On 27 February 2014, PT Bank Mandiri (Persero)
(Persero) Tbk telah memperoleh persetujuan Tbk. has obtained the approval in the Annual
dalam Rapat Umum Pemegang Saham Tahunan General Meeting of Shareholders related to the
terkait rencana akuisisi Mandiri Inhealth. acquisition plan of Mandiri Inhealth. Furthermore,
Selanjutnya, PT Bank Mandiri (Persero) Tbk juga PT Bank Mandiri (Persero) Tbk. also has received
telah menerima persetujuan rencana akuisisi dari the approval of the proposed acquisition from FSA
OJK sesuai Surat No. S-37/PB/31/2014, tanggal in accordance with Letter No. S-37/PB/31/2014
17 April 2014 perihal Permohonan Persetujuan dated 17 April 2014 regarding the Application for
Penyertaan Modal PT Bank Mandiri (Persero) Approval for Equity Investment of PT Bank Mandiri
Tbk. dalam PT Asuransi Jiwa Inhealth Indonesia. (Persero) Tbk. in PT Asuransi Jiwa Inhealth
Indonesia.
Bank Mandiri mengambil alih kepemilikan di Bank Mandiri acquired 80% of total shares issued
Mandiri Inhealth sebesar 80% dengan nilai by Mandiri Inhealth amounted to Rp1,320,000. As
Rp1.320.000. Saldo goodwill dari akuisisi Mandiri of 31 December 2023 and 2022 goodwill balance
Inhealth pada tanggal 31 Desember 2023 dan from acquisition of Mandiri Inhealth is amounted to
2022 adalah sebesar Rp268.181. Bank secara Rp268,181, respectively. The Bank periodically
berkala melakukan evaluasi terhadap penurunan evaluates the impairment of goodwill in accordance
nilai goodwill tersebut sesuai PSAK 48, with SFAS No. 48, “Impairment of Assets” (Note
“Penurunan Nilai Aset” (Catatan 2s). 2s).
Pada tanggal 29 Juli 2022, PT Asuransi Jiwa On 29 July 2022, PT Asuransi Jiwa Inhealth
Inhealth Indonesia telah memperoleh persetujuan Indonesia obtained approval at the Annual General
dalam Keputusan Rapat Para Pemegang Saham Meeting of Shareholders regarding the plan to
Tahunan terkait rencana penyertaan modal dan invest in capital and establish a subsidiary or joint
melakukan pendirian anak perusahaan atau venture company, PT FitAja Digital Nusantara.
perusahaan patungan PT FitAja Digital
Nusantara.
Pada tanggal 31 Juli 2022, PT Asuransi Jiwa On 31 July 2022, PT Asuransi Jiwa Inhealth
Inhealth Indonesia bersama dengan Indonesia together with PT Mandiri Capital
PT Mandiri Capital Indonesia dan PT Metra Indonesia and PT Metra Digital Investama signed
Digital Investama telah menandatangani an Agreement to Establish a Joint Company. With
Perjanjian Pendirian Perusahaan Patungan. the signing of the agreement, PT Asuransi Jiwa
Dengan ditandatanganinya perjanjian tersebut, Inhealth Indonesia is legally a shareholder in
PT Asuransi Jiwa Inhealth Indonesia telah sah PT FitAja Digital Nusantara with percentage of
sebagai pemegang saham di PT FitAja Digital ownership of 45.14%.
Nusantara dengan porsi kepemilikan saham
sebanyak 45,14%.
39
1106 PT Bank Mandiri (Persero) Tbk
Page 600
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Asuransi Jiwa Inhealth Indonesia PT Asuransi Jiwa Inhealth Indonesia (continued)
(lanjutan)
Perubahan akta terakhir dimuat dalam Akta The latest deed changes are in Deed No. 139
No.139 tanggal 25 Agustus 2023, dihadapan dated 25 August 2023, made before Mala Mukti,
Mala Mukti, S.H., LL.M., notaris di Jakarta. S.H., LL.M., notary in Jakarta. The notification has
Pemberitahuan telah dicatat ke dalam Sistem been recorded in the Legal Entity Administration
Administrasi Badan Hukum Kementerian Hukum System of the Ministry of Law and Human Rights
Dan Hak Asasi Manusia Republik Indonesia of the Republic of Indonesia according to letter
sesuai surat tertanggal 30 Agustus 2023 dated 30 August 2023 No. AHU-
No. AHU-0170890.AH.01.11.Tahun 2023. 0170890.AH.01.11.Year 2023.
PT Mandiri Utama Finance PT Mandiri Utama Finance
Pada tanggal 16 April 2014, Bank Mandiri On 16 April 2014, Bank Mandiri and PT Asco
bersama PT Asco Investindo (“ASCO”) dan Investindo (“ASCO”) and PT Tunas Ridean
PT Tunas Ridean (Persero) Tbk. (“TURI”), telah (Persero) Tbk. (“TURI”), signed an agreement of
menandatangani perjanjian kesepakatan awal preliminary agreement to set up a finance
untuk mendirikan sebuah perusahaan company to accelerate Bank Mandiri finance
pembiayaan untuk mengakselerasi penyaluran portfolio distribution, especially in the segment of
pembiayaan Bank Mandiri khususnya pada vehicle financing.
segmen pembiayaan kendaraan bermotor.
Pada tanggal 22 Oktober 2014, Bank Mandiri On 22 October 2014, Bank Mandiri with ASCO and
bersama ASCO dan TURI telah menandatangani TURI signed a shareholders' agreement for
perjanjian pemegang saham dimana telah establishment of a finance company with an
disepakati pendirian suatu perusahaan authorised capital of Rp100,000 and an ownership
pembiayaan dengan modal dasar Rp100.000 composition as follows: the Bank Mandiri (51%);
dengan komposisi kepemilikan adalah Bank ASCO (37%); and TURI (12%). Subsequently, on
Mandiri (51%), ASCO (37%) dan TURI (12%). 23 December 2014, in accordance with letter No.
Selanjutnya, pada 23 Desember 2014 S-137/PB.31/2014 the Bank obtained a principle
sebagaimana disebutkan dalam suratnya No. S- license of equity participation in the new financing
137/PB.31/2014, Bank Mandiri telah memperoleh company from Bank Supervision FSA.
izin prinsip penyertaan modal pada perusahaan
pembiayaan baru tersebut dari OJK Pengawasan
Bank.
Pada tanggal 21 Januari 2015, telah dilakukan On 21 January 2015, the deed of incorporation of a
penandatanganan akta pendirian entitas anak new subsidiary of Bank Mandiri named
baru Bank Mandiri yang diberi nama PT Mandiri PT Mandiri Utama Finance (“MUF”) has been
Utama Finance (“MUF”) yang dituangkan dalam signed as outlined in the Notarial Deed Ashoya
Akta Notaris Ashoya Ratam, S.H., M.Kn., No. 19 Ratam, SH, M.Kn., No. 19 dated 21 January 2015
tanggal 21 Januari 2015 dan telah disahkan oleh and was approved by the Ministry of Law and
Kementerian Hukum dan Hak Asasi Manusia Human Rights of the Republic of Indonesia in
Republik Indonesia dalam Surat Keputusan Decree letter No. AHU-0003452.AH.01.01 Year
No. AHU-0003452.AH.01.01 Tahun 2015 tanggal 2015 dated 26 January 2015. Concurrent with the
26 Januari 2015. Bersamaan dengan signing of the deed of incorporation, the Bank also
penandatanganan akta pendirian tersebut Bank made capital injection amounted to Rp51,000 as
Mandiri juga melakukan penyetoran modal stipulated in the Bank’s shareholding in MUF.
sebesar Rp51.000 sesuai dengan komposisi
kepemilikan saham Bank Mandiri di MUF.
40
ANNUAL REPORT 2023 1107
Page 601
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Mandiri Utama Finance (lanjutan) PT Mandiri Utama Finance (continued)
Pasca penandatanganan akta pendirian, MUF After the signing of the deed, MUF submitted
menyampaikan permohonan izin usaha application of financing company business license
perusahaan pembiayaan kepada OJK Institusi to FSA - Non-Bank Financial Institutions (“FSA
Keuangan Non Bank (”OJK IKNB”). Atas IKNB”). Upon request, the FSA IKNB has issued a
permohonan tersebut, OJK IKNB telah decree letter of IKNB Board of Commissioners of
menerbitkan Surat Keputusan Dewan Komisioner the FSA No. KEP-81/D.05/2015 regarding the
Otoritas Jasa Keuangan No. KEP-81/D.05/2015 Granting Approval of Financing Company to
tentang “Pemberian Izin Usaha Perusahaan PT Mandiri Utama Finance on 25 June 2015
Pembiayaan kepada PT Mandiri Utama Finance” through FSA letter No. SR-3516 /NB.111/2015
pada tanggal 25 Juni 2015 yang disampaikan dated 26 June 2015, regarding the “Granting
melalui surat OJK No. SR-3516/NB.111/2015 Approval of Financing Company to PT Mandiri
tanggal 26 Juni 2015 perihal “Pemberian Izin Utama Finance”.
Usaha Perusahaan Pembiayaan PT Mandiri
Utama Finance”.
Pada tanggal 24 Agustus 2015, MUF mulai On 24 August 2015, MUF has performed the initial
melaksanakan tahapan kegiatan operasional operational activities through cooperation with
awal melalui kerjasama dengan dealer-dealer primary dealers and showroom, as well as vehicle
dan showroom-showroom utama serta pencairan financing disbursement to limited customers to
pembiayaan kendaraan bermotor kepada meet the requirements of the FSA IKNB, and fully
nasabah terbatas untuk memenuhi persyaratan operated commercially on January 2016 through
OJK IKNB dan pada akhirnya di bulan Januari its branches which already have operational permit
2016, MUF telah dapat beroperasi komersial from FSA IKNB.
secara penuh melalui jaringan kantor yang sudah
mendapatkan izin dari OJK IKNB.
Selanjutnya MUF mengurus izin Unit Usaha Furthermore, MUF processed the Sharia Business
Syariah (“UUS”) ke OJK-IKNB Syariah dan telah Unit (“UUS”) license to FSA-IKNB Sharia and has
memperoleh izin Unit Usaha Syariah (“UUS”) obtained MUF Sharia Business Unit (“UUS”)
MUF melalui Surat Keputusan Dewan Komisioner license through the Decree letter of the Board of
Otoritas Jasa Keuangan No. KEP- Commissioners of the Financial Services Authority
36/NB.223/2018 tentang “Pemberian Izin No. KEP-36/NB.223/NB/2018 regarding “Granting
Pembukaan Unit Usaha Syariah Perusahaan the License of Opening Sharia Business Unit of
Pembiayaan kepada PT Mandiri Utama Finance” Financing Company to PT Mandiri Utama Finance”
pada tanggal 27 April 2018 yang disampaikan dated 27 April 2018 through FSA letter
melalui surat OJK No. S-626/NB.223/2018 No. S-626/NB.223/2018 dated 15 May 2018
tanggal 15 Mei 2018 perihal “Penyampaian related to “Submission of Transcript of License for
Salinan Izin Pembukaan Unit Usaha Syariah Opening Sharia Business Unit of Financing
Perusahaan Pembiayaan PT Mandiri Utama Company to PT Mandiri Utama Finance”. In 2021,
Finance”. Pada tahun 2021, MUF telah MUF has increased its equity allocation for the
melakukan peningkatan alokasi ekuitas dari MUF Sharia Business Unit (“UUS”) operation from
untuk bisnis Unit Usaha Syariah (“UUS”) dari Rp50,000 to Rp75,000.
Rp50.000 menjadi Rp75.000.
Sesuai dengan kebijakan mengenai Qanun Aceh, In accordance with the policy regarding Aceh
maka MUF pada tanggal 19 November 2021, Qanun, on 19 November 2021, MUF has closed
telah melakukan penutupan Izin Pembiayaan the Conventional Financing License for the Banda
Konvensional untuk Kantor Cabang (“KC”) Banda Aceh Branch Office (“KC”), but still has Sharia
Aceh, namun tetap memiliki Izin Pembiayaan Financing License as the Banda Aceh Sharia Unit
Syariah sebagai Kantor Cabang Unit Syariah Branch Office (“KC-US”).
(“KC-US”) Banda Aceh.
PT Mandiri Capital Indonesia PT Mandiri Capital Indonesia
Pada tanggal 23 Juni 2015, Bank Mandiri On 23 June 2015, Bank Mandiri and PT Mandiri
bersama PT Mandiri Sekuritas telah mendirikan Sekuritas have established new subsidiary
Entitas Anak baru yang bergerak di bidang modal engaged in venture capital under the name of
ventura dengan nama PT Mandiri Capital PT Mandiri Capital Indonesia ("MCI").
Indonesia (“MCI”).
41
1108 PT Bank Mandiri (Persero) Tbk
Page 602
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Mandiri Capital Indonesia (lanjutan) PT Mandiri Capital Indonesia (continued)
Pendirian perusahaan ditandai dengan Establishment of the Company was marked by the
penandatanganan akta pendirian antara Bank signing the establishment deed between Bank
Mandiri dan PT Mandiri Sekuritas dimana Bank Mandiri and PT Mandiri Sekuritas in which the
Mandiri melakukan penyertaan modal sebesar Bank invested the capital amounted to Rp9,900,
Rp9.900 yang mewakili 99% kepemilikan saham representing 99% share ownership in MCI and
dalam MCI dan PT Mandiri Sekuritas melakukan PT Mandiri Sekuritas injected capital amounted to
penyertaan modal sebesar Rp100 yang mewakili Rp100 which represents a 1% share ownership in
1% kepemilikan saham dalam MCI, sehingga MCI, therefore the capital structure of MCI
struktur permodalan MCI adalah sebesar amounted Rp10,000.
Rp10.000.
Penyertaan modal Bank Mandiri dalam rangka Bank Mandiri's equity participation in the
Pendirian MCI telah memperoleh persetujuan establishment of MCI was approved by the FSA by
Otoritas Jasa Keuangan sebagaimana tercantum its letter No. S-48/PB.31/2015 regarding
dalam surat Otoritas Jasa Keuangan No. S- Application for Approval of Equity Participation of
48/PB.31/2015 perihal Permohonan Persetujuan PT Bank Mandiri (Persero) Tbk. for the
Penyertaan Modal PT Bank Mandiri (Persero) establishment of Venture Capital Company on
Tbk. dalam rangka pendirian Perusahaan Modal 11 June 2015.
Ventura pada tanggal 11 Juni 2015.
Pada tanggal 26 Juni 2015, pendirian MCI telah As of 26 June 2015, the establishment of MCI was
memperoleh pengesahan dari Menteri Hukum approved by the Minister of Law and Human
dan Hak Asasi Manusia melalui surat No. AHU- Rights through letter No. AHU-2445684.AH.01.01.
2445684.AH.01.01. Tahun 2015. MCI telah Year 2015. MCI obtained a license to carry out
memperoleh izin untuk melaksanakan kegiatan business activities in the venture capital sector on
usaha di bidang modal ventura pada tanggal 10 November 2015 through the decree letter of the
10 November 2015 melalui surat Keputusan Board of Commissioners of the Financial Services
Dewan Komisioner Otoritas Jasa Keuangan Authority No. KEP-113/D.05/2015 stating that MCI
No. KEP-113/D.05/2015 sehingga MCI dapat may carry out full operational activities.
melaksanakan kegiatan operasional secara
penuh.
Mandiri Capital Indonesia memiliki 99,99% dari Mandiri Capital Indonesia owns 99.99% of the total
total saham PT Mitra Transaksi Indonesia yang shares of PT Mitra Transaksi Indonesia which is a
merupakan pengolah pihak ketiga dan penyedia third party processor and acquirer service provider
layanan pengakuisisi yang menghadirkan proses that provides end-to-end processes and networks
dan jaringan end-to-end untuk solusi for payment solutions in Indonesia, a Subsidiary of
pembayaran di Indonesia, Entitas Anak MCI yang MCI which was established on 13 January 2016
didirikan tanggal 13 Januari 2016 dan bergerak di and engages in business support services related
bidang jasa penunjang usaha terkait jasa to financial services, specifically financial services
keuangan, secara khusus jasa keuangan dalam in the field of payment by card.
bidang pembayaran dengan menggunakan kartu.
Terakhir, pada tanggal 27 Desember 2022, MCI Lastly, On 27 December 2022, MCI obtained
telah memperoleh persetujuan perubahan approval for the amendment to the Articles of
Anggaran Dasar terkait peningkatan modal dasar Association regarding the increase in authorized
dan modal ditempatkan oleh Menteri Hukum dan and issued capital by the Minister of Law and
Hak Asasi Manusia dengan surat No. AHU- Human Rights with letter No. AHU-
0129677.AH.01.02. Tahun 2022 sebagaimana 0129677.AH.01.02. Year 2022 as stated in Deed
tertuang di dalam Akta No. 7 tanggal No. 7 dated 26 December 2022 in which
26 Desember 2022 dimana penyertaan saham investment in shares of Bank Mandiri amounted to
Bank Mandiri menjadi sebesar Rp3.358.400 yang Rp3,358,400 representing 99.99% share
mewakili 99,99% kepemilikan saham dalam MCI ownership in MCI and PT Mandiri Sekuritas
dan PT Mandiri Sekuritas menjadi sebesar amounted to Rp100 representing 0.01% ownership
Rp100 yang mewakili 0,01% kepemilikan saham shares in MCI, so that MCI's capital structure is
dalam MCI, sehingga struktur permodalan MCI Rp3,358,500.
adalah sebesar Rp3.358.500.
42
ANNUAL REPORT 2023 1109
Page 603
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
h. Struktur dan manajemen h. Structure and management
Kantor pusat Bank Mandiri berkedudukan di Bank Mandiri’s head office is located on Jalan
Jalan Jenderal Gatot Subroto Kavling 36-38 Jenderal Gatot Subroto Kavling 36-38, South
Jakarta Selatan, Indonesia. Pada tanggal Jakarta, Indonesia. As of 31 December 2023 and
31 Desember 2023 dan 2022, struktur dan jumlah 2022, Bank Mandiri’s structure and number of
kantor dalam dan luar negeri Bank Mandiri Bank Mandiri's domestic and foreign offices are as
adalah sebagai berikut: follows:
2023 2022
Kantor wilayah dalam negeri 12 12 Domestic regional offices
Kantor cabang dalam negeri: Domestic branches:
Kantor Cabang*) 139 138 Branch Offices*)
Kantor Cabang Pembantu 2.104 2.225 Sub-Branch Offices
Total kantor cabang dalam negeri 2.243 2.363 Total domestic branches
Kantor cabang luar negeri 6 6 Overseas branches
*) Terdapat beberapa Kantor Cabang berfungsi sebagai Kantor Area. *) Several branch offices function as area offices.
Pada tanggal 31 Desember 2023, Bank Mandiri As of 31 December 2023, Bank Mandiri has 6
memiliki 6 kantor cabang luar negeri yang overseas branches located in Cayman Islands,
berlokasi di Cayman Islands, Singapura, Hong Singapore, Hong Kong, 2 branch offices in Dili
Kong, 2 kantor cabang di Dili Timor Leste, Timor Leste, Shanghai (People's Republic of
Shanghai (Republik Rakyat Cina) dan 1 kantor China) and 1 remittance office in Hong Kong.
remittance yang berlokasi di Hong Kong.
Untuk mendukung pencapaian aspirasi Bank To support Bank Mandiri in achieving its aspiration
Mandiri, yaitu menjadi partner finansial pilihan to be the primary customers' financial partner,
utama nasabah, Bank Mandiri mengelompokkan Bank Mandiri divided its organisation structure into
unit-unit kerja di struktur organisasinya menjadi 3 strategic business units (“SBU”) to three major
kelompok, yaitu: groups, which are:
1. Business Units, berfungsi sebagai motor 1. Business Units, are responsible as the Bank’s
utama pengembangan bisnis Bank atau main business development or operational
unit yang menjadi segmen operasional segment unit (operating segment), consists of
(Segmen Operasi), yang terdiri dari dua two main segments, namely Wholesale
segmen utama yaitu segmen Wholesale Banking segment which consists of Corporate
Banking yang terdiri dari Corporate Banking, Commercial Banking, Government
Banking, Commercial Banking, Hubungan Institutional, Treasury & International Banking
Kelembagaan, Treasury & International and Retail Banking segment which consists of
Banking dan segmen Retail Banking terdiri Credit Cards, Consumer Loan, Micro Personal
dari Credit Cards, Consumer Loans, Micro Loan, Small & Medium Enterprise Banking
Personal Loan, Small & Medium Enterprise and Micro Development & Agent Banking.
Banking dan Micro Development & Agent
Banking.
2. Support Functions, berfungsi sebagai 2. Support Functions, are responsible as
supporting unit yang mendukung supporting units that provide overall support to
operasional Bank secara keseluruhan yang Bank’s operations consisting of Special Asset
terdiri dari Special Asset Management, Management, Risk Management which
Manajemen Risiko yang membawahi supervices Wholesale Risk and Retail Risk,
Wholesale Risk dan Retail Risk, Teknologi Information Technology & Operation that
Informasi & Operasi yang membawahi supervises Operation, Compliance and
Operation, Kepatuhan dan SDM, Keuangan Human Resources, Strategic and Finance,
dan Strategi, Internal Audit, Corporate Internal Audit, Corporate Transformation and
Transformation dan Business Business Transformation.
Transformation.
3. Bisnis & Jaringan yang berfungsi sebagai 3. Business & Distribution are responsible as
unit yang melakukan penjualan produk dan unit that selling products and services to all
jasa kepada seluruh segmen nasabah Bank segments of Bank’s customers, consisting of
Mandiri, terdiri dari 12 Kantor Wilayah yang 12 Regional Offices that are spread out
tersebar di seluruh wilayah Indonesia dan across Indonesia and wealth management.
wealth management.
43
1110 PT Bank Mandiri (Persero) Tbk
Page 604
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
h. Struktur dan manajemen (lanjutan) h. Structure and management (continued)
Bank Mandiri telah melakukan perubahan Bank Mandiri has made changes to the
struktur organisasi yang berlaku efektif tanggal organizational structure which took effect on
31 Juli 2023 sebagaimana tertuang dalam 31 July 2023 as stated in Directors Decree
Keputusan Direksi No. KEP.DIR/030/2023 No. KEP.DIR/030/2023 dated 4 August 2023
tanggal 4 Agustus 2023 tentang Struktur concerning Organizational Structure. Changes in
Organisasi. Perubahan struktur organisasi Bank the organizational structure of Bank Mandiri by
Mandiri tersebut dengan menata ulang organisasi rearranging the organization to meet the needs and
untuk memenuhi kebutuhan dan perkembangan development of the Bank.
Bank.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, the members
susunan Dewan Komisaris Bank Mandiri adalah of Bank Mandiri’s Boards of Commissioners are as
sebagai berikut: follows:
2023 2022
Dewan Komisaris Board of Commissioners
Komisaris Utama/ President Commissioner/
Independen : Muhamad Chatib Basri Muhamad Chatib Basri Independent
Wakil Komisaris Utama/ Vice President Commissioner/
Independen : Andrinof A. Chaniago Andrinof A. Chaniago Independent
Komisaris Independen : Loeke Larasati A. Boedi Armanto Independent Commissioner
Komisaris Independen : Muliadi Rahardja Loeke Larasati A. Independent Commissioner
Komisaris Independen : Heru Kristiyana Muliadi Rahardja Independent Commissioner
Komisaris Independen : Zainudin Amali - Independent Commissioner
Komisaris : Rionald Silaban Rionald Silaban Commissioner
Komisaris : Arif Budimanta Arif Budimanta Commissioner
Komisaris : Faried Utomo Faried Utomo Commissioner
Komisaris : Nawal Nely Nawal Nely Commissioner
Komisaris : Muhamad Yusuf Ateh Muhammad Yusuf Ateh Commissioner
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, the members
susunan Direksi Bank Mandiri adalah sebagai of Bank Mandiri's Board of Directors are as
berikut: follows:
2023
Direksi Board of Directors
Direktur Utama : Darmawan Junaidi President Director
Wakil Direktur Utama : Alexandra Askandar Deputy of President Director
Direktur Manajemen Risiko : Ahmad Siddik Badruddin Director of Risk Management
Direktur Kepatuhan dan Director of Compliance and
SDM : Agus Dwi Handaya Human Resources
Direktur Commercial Banking : Riduan Director of Commercial Banking
Direktur Jaringan dan Retail Banking : Aquarius Rudianto Director of Network and Retail Banking
Direktur Operation : Toni E. B. Subari Director of Operation
Direktur Corporate Banking : Susana Indah K. Indriati Director of Corporate Banking
Direktur Hubungan Kelembagaan : Rohan Hafas Director of Institutional Relationship
Direktur Keuangan dan Strategi : Sigit Prastowo Director of Finance and Strategy
Direktur Information Technology : Timothy Utama Director of Information Technology
Direktur Treasury dan Director of Treasury and
International Banking : Eka Fitria International Banking
44
ANNUAL REPORT 2023 1111
Page 605
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
h. Struktur dan manajemen (lanjutan) h. Structure and management (continued)
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, the members
susunan Direksi Bank Mandiri adalah sebagai of Bank Mandiri's Board of Directors are as follows
berikut (lanjutan): (continued):
2022
Direksi Board of Directors
Direktur Utama : Darmawan Junaidi President Director
Wakil Direktur Utama : Alexandra Askandar Deputy of President Director
Direktur Manajemen Risiko : Ahmad Siddik Badruddin Director of Risk Management
Direktur Kepatuhan dan Director of Compliance and
SDM : Agus Dwi Handaya Human Resources
Direktur Treasury dan Director of Treasury and
International Banking : Panji Irawan International Banking
Direktur Commercial Banking : Riduan Director of Commercial Banking
Direktur Jaringan dan Retail Banking : Aquarius Rudianto Director of Network and Retail Banking
Direktur Operation : Toni E. B. Subari Director of Operation
Direktur Corporate Banking : Susana Indah K. Indriati Director of Corporate Banking
Direktur Hubungan Kelembagaan : Rohan Hafas Director of Institutional Relationship
Direktur Keuangan dan Strategi : Sigit Prastowo Director of Finance and Strategy
Direktur Information Technology : Timothy Utama Director of Information Technology
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, the members
Komite Audit Bank Mandiri terdiri dari: of Bank Mandiri’s Audit Committee are as follows:
2023 2022
Ketua merangkap anggota : Heru Kristiyana Muliadi Rahardja Chairman and member
Anggota : Muhamad Chatib Basri Muhamad Chatib Basri Member
Anggota : Andrinof A. Chaniago Andrinof A. Chaniago Member
Anggota : Loeke Larasati A. Loeke Larasati A. Member
Anggota : Muliadi Rahardja Heru Kristiyana Member
Anggota : Rasyid Darajat Rasyid Darajat Member
Anggota : Rubi Pertama Rubi Pertama Member
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, Bank Mandiri’s
Komite Remunerasi dan Nominasi Bank Mandiri Remuneration and Nomination Committee are as
terdiri dari: follows:
2023 2022
Ketua merangkap anggota : Muhamad Chatib Basri Muhamad Chatib Basri Chairman and member
Anggota : Andrinof A. Chaniago Andrinof A. Chaniago Member
Anggota : Muliadi Rahardja Muliadi Rahardja Member
Anggota : Rionald Silaban Rionald Silaban Member
Anggota : Arif Budimanta Arif Budimanta Member
Sekretaris (ex-officio) Secretary (ex-officio)
merangkap anggota : SEVP/Group Head SEVP/Group Head concurrently a member
Human Capital Human Capital
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, Bank Mandiri’s
Komite Pemantau Risiko Bank Mandiri terdiri Risk Oversight Committee are as follows:
dari:
2023 2022
Ketua merangkap anggota : Andrinof A. Chaniago Andrinof A. Chaniago Chairman and member
Anggota : Loeke Larasati A. Boedi Armanto Member
Anggota : Nawal Nely Loeke Larasati A. Member
Anggota : Arif Budimanta Nawal Nely Member
Anggota : Heru Kristiyana Arif Budimanta Member
Anggota : Chrisna Pranoto Chrisna Pranoto Member
Anggota : Caroline Halim Caroline Halim Member
45
1112 PT Bank Mandiri (Persero) Tbk
Page 606
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
h. Struktur dan manajemen (lanjutan) h. Structure and management (continued)
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, Bank Mandiri’s
Komite Tata Kelola Terintegrasi Bank Mandiri Integrated Governance Committee are as follows:
terdiri dari:
2023 2022
Ketua merangkap anggota : Muhamad Chatib Basri Muhamad Chatib Basri Chairman and member
Anggota : Andrinof A. Chaniago Andrinof A. Chaniago Member
Anggota : Loeke Larasati A. Loeke Larasati A. Member
Anggota : Faried Utomo Faried Utomo Member
Anggota : Muhammad Yusuf Ateh Muhammad Yusuf Ateh Member
Anggota : Zainudin Amali - Member
Anggota : Chrisna Pranoto Chrisna Pranoto Member
Anggota : Rasyid Darajat Rasyid Darajat Member
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Independen Bank Mantap*)/ Independen Bank Mantap*)/
Representative of Representative of
Independent Commissioner Independent Commissioner
Bank Mantap*) Bank Mantap*)
Anggota : - Perwakilan Komisaris Member
Independen MAGI*)/
Representative of
Independent
Commissioner MAGI*)
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Independen Mansek*)/ Independen Mansek*)/
Representative of Representative of
Independent Independent
Commissioner Mansek*) Commissioner Mansek*)
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Independen AMFS**)/ Independen AMFS**)/
Representative of Representative of
Independent Independent
Commissioner AMFS*) Commissioner AMFS*)
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Independen MTF*)/ Independen MTF*)/
Representative of Representative of
Independent Independent
Commissioner MTF*) Commissioner MTF*)
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Independen MUF*)/ Independen MUF*)/
Representative of Representative of
Independent Independent
Commissioner MUF*) Commissioner MUF*)
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Independen MCI*)/ Independen MCI*)/
Representative of Representative of
Independent Independent
Commissioner MCI*) Commissioner MCI*)
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Independen Inhealth*)/ Independen Inhealth*)/
Representative of Representative of
Independent Independent
Commissioner Inhealth*) Commissioner Inhealth*)
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
BSI*)/ BSI*)/
Representative of Representative of
Independent Independent
Commissioner BSI*) Commissioner BSI*)
Anggota : Dewan Pengawas Syariah Dewan Pengawas Syariah Member
dari Entitas Anak*)/ dari Entitas Anak*)/
Sharia Supervisory Sharia Supervisory
Board from Subsidiary*) Board from Subsidiary*)
**) Menyesuaikan dengan Pejabat dari Entitas Anak terkait. **) Adjusted to the Officers of the relevant Subsidiaries
46
ANNUAL REPORT 2023 1113
Page 607
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
h. Struktur dan manajemen (lanjutan) h. Structure and management (continued)
Cakupan manajemen dan karyawan kunci antara Management and key personnel includes the
lain mencakup Dewan Komisaris, Direksi, Komite Board of Commissioners, Board of Directors, Audit
Audit dan Komite Pemantau Risiko, Dewan Committee and Risk Oversight Committee, Sharia
Pengawas Syariah serta Senior Executive Vice Supervisory Board as well as Senior Executive
President dan Senior Vice President. Vice President and Senior Vice President.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, the
Ketua Internal Audit Bank Mandiri adalah Danis Chairperson of Bank Mandiri's Internal Audit was
Subyantoro. Danis Subyantoro.
Pada tanggal 31 Desember 2023 Sekretaris As of 31 December 2023 Bank Mandiri's Corporate
Perusahaan Bank Mandiri adalah Teuku Ali Secretary was Teuku Ali Usman and as of
Usman dan pada tanggal 31 Desember 2022 31 December 2022 Bank Mandiri's Corporate
Sekretaris Perusahaan Bank Mandiri adalah Rudi Secretary was Rudi As Aturridha.
As Aturridha.
Jumlah karyawan Bank Mandiri pada tanggal The number of Bank Mandiri employees as of
31 Desember 2023 sebanyak 38.965 orang 31 December 2023 was 38,965 persons
(31 Desember 2022: sebanyak 38.200 orang) (31 December 2022: 38,200 persons (unaudited).
(tidak diaudit).
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
Laporan keuangan konsolidasian Bank dan Entitas The consolidated financial statements of Bank and its
Anak (“Grup”) ini diselesaikan dan disetujui untuk Subsidiaries (“Group”) were completed and authorised
diterbitkan oleh Direksi pada tanggal 31 Januari 2024. for issuance by the Board of Directors on 31 January
2024.
Laporan keuangan konsolidasian disusun dan The consolidated financial statements have been
disajikan sesuai dengan Standar Akuntansi Keuangan prepared and presented in accordance with the
di Indonesia yang mencakup Pernyataan dan Indonesian Financial Accounting Standards which
Interpretasi yang dikeluarkan oleh Dewan Standar comprised of the Statements and Interpretations issued
Akuntansi Keuangan Ikatan Akuntan Indonesia dan by the Board of Financial Accounting Standards of the
Dewan Standar Akuntansi Syariah Ikatan Akuntan Indonesian Institute of Accountants and Board of
Indonesia serta peraturan regulator pasar modal yaitu Sharia Accounting Standards of the Indonesian Institute
Peraturan No. VIII.G.7 tentang Penyajian dan of Accountants and capital market regulation
Pengungkapan Laporan Keuangan Emiten atau No. VIII.G.7 regarding Financial Statements
Perusahaan Publik. Presentation and Disclosure for Issuer or Public
Companies.
a. Dasar penyusunan laporan keuangan a. Basis of preparation of the consolidated
konsolidasian financial statements
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan preparing the consolidated financial statement of
konsolidasian Bank dan Entitas Anak adalah the Bank and Subsidiaries are set out below.
seperti dijabarkan di bawah ini.
Laporan keuangan konsolidasian disusun The consolidated financial statements have been
berdasarkan harga perolehan, kecuali untuk aset prepared under the historical cost, except for
keuangan yang diklasifikasikan dalam kelompok financial assets classified as fair value through
nilai wajar melalui penghasilan komprehensif lain, other comprehensive income, financial assets and
aset dan liabilitas keuangan yang diukur pada liabilities measured at fair value through profit or
nilai wajar melalui laba rugi dan seluruh loss and all derivative instruments which have
instrumen derivatif yang diukur berdasarkan nilai been measured at fair value. The consolidated
wajar. Laporan keuangan konsolidasian disusun financial statement is prepared under the accrual
berdasarkan akuntansi berbasis akrual, kecuali basis of accounting, except for the consolidated
laporan arus kas konsolidasian. statements of cash flows.
47
1114 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
a. Dasar penyusunan laporan keuangan a. Basis of preparation of the consolidated
konsolidasian (lanjutan) financial statements (continued)
Laporan arus kas konsolidasian disusun dengan Consolidated statements of cash flows are
menggunakan metode langsung dengan prepared using the direct method by classifying
mengelompokkan arus kas dalam aktivitas- cash flows in operating, investing and financing
aktivitas operasional, investasi dan pendanaan. activities.
Pos-pos dalam penghasilan komprehensif lainnya Items within other comprehensive income are
disajikan terpisah antara akun-akun yang akan classified separately, between accounts which will
direklasifikasikan ke laba rugi dan akun-akun be reclassified to profit or loss and will not be
yang tidak akan direklasifikasikan ke laba rugi. reclassified to profit or loss.
Laporan keuangan Entitas Anak yang bergerak The financial statement of a Subsidiary engaged in
dalam bidang perbankan syariah disusun sharia banking have been prepared based on with
berdasarkan PSAK 101 (Revisi 2016) tentang the Statement of Financial Accounting Standards
“Penyajian Laporan Keuangan Syariah”, PSAK (SFAS) No. 101 (Revised 2016), “Presentation of
102 (Revisi 2019) tentang “Akuntansi Financial Statements for Sharia Banking”, SFAS
Murabahah”, PSAK 104 (Revisi 2016) tentang No. 102 (Revised 2019) “Accounting for
“Akuntansi Istishna”, PSAK 105 tentang Murabahah”, SFAS No. 104 (Revised 2016)
“Akuntansi Mudharabah”, PSAK 106 tentang “Accounting for Istishna”, SFAS No. 105
“Akuntansi Musyarakah”, PSAK 107 (Revisi ”Accounting for Mudharabah”, SFAS No. 106
2021) tentang “Akuntansi Ijarah”, PSAK 110 “Accounting for Musyarakah”, SFAS No. 107
(Revisi 2015) tentang “Akuntansi Sukuk”, PSAK (Revised 2021) “Accounting for Ijarah”, SFAS No.
111 tentang “Akuntansi Wa’d”, PSAK 112 Revisi 110 (Revised 2015) “Accounting for Sukuk”, SFAS
(2021) tentang “Akuntansi Wakaf” dan PSAK lain No. 111 “Accounting for Wa’d”, SFAS No. 112
selama tidak bertentangan dengan prinsip (Revised 2021) "Accounting for Wakaf" and other
syariah dan Pedoman Akuntansi Perbankan prevailing Statement of Financial Accounting
Syariah Indonesia (PAPSI) (Revisi 2013). Standards, as long as it does not contradict with
Sharia principle on Accounting Guidelines for
Indonesian Sharia Banking (PAPSI) (Revised
2013).
Penyusunan laporan keuangan sesuai dengan The preparation of financial statements in
Standar Akuntansi Keuangan di Indonesia accordance with Indonesian Financial Accounting
mengharuskan penggunaan estimasi dan Standards that requires the use of estimates and
asumsi. Hal tersebut juga mengharuskan assumptions. It also requires management to make
manajemen untuk membuat pertimbangan dalam judgements in the process of applying the
proses penerapan kebijakan akuntansi Grup. accounting policies of the Group. The area that is
Area yang kompleks atau memerlukan tingkat complex or requires a higher level of consideration
pertimbangan yang lebih tinggi atau area di mana or areas where assumptions and estimates could
asumsi dan estimasi dapat berdampak signifikan have a significant impact on the consolidated
terhadap laporan keuangan konsolidasian financial statements is disclosed in Note 3.
diungkapkan di Catatan 3.
Seluruh angka dalam laporan keuangan All figures in the consolidated financial statements,
konsolidasian ini, dibulatkan dan disajikan dalam are rounded and presented in million Rupiah
jutaan Rupiah (“Rp”), kecuali dinyatakan lain. (“Rp”), unless otherwise stated.
b. Perubahan kebijakan akuntansi b. Changes in accounting policies
Kecuali dinyatakan di bawah ini, kebijakan Unless stated below, the accounting policies for
akuntansi pada dan untuk tahun yang berakhir the year ended 31 December 2023 have been
pada tanggal 31 Desember 2023 telah diterapkan applied consistently with the Group consolidated
secara konsisten dengan laporan keuangan financial statements for the year ended
konsolidasian Grup untuk tahun yang berakhir 31 December 2022 which are in accordance with
tanggal 31 Desember 2022 yang telah sesuai Indonesian Financial Accounting Standards.
dengan Standar Akuntansi Keuangan di
Indonesia.
48
ANNUAL REPORT 2023 1115
Page 609
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
b. Perubahan kebijakan akuntansi (lanjutan) b. Changes in accounting policies (continued)
Pada tanggal 1 Januari 2023, terdapat standar On 1 January 2023, there are new and revised or
baru dan penyesuaian atau amendemen amendment towards several standards that are
terhadap beberapa standar yang masih berlaku relevant to the Group operation which is effective
yang relevan dengan operasi Grup yang berlaku for application from that date as follows:
efektif sejak tanggal tersebut yaitu sebagai
berikut:
Ͳ Amendemen PSAK 1 tentang Penyajian Ͳ Amendments to SFAS No. 1 on Presentation
Laporan Keuangan tentang Pengungkapan of Financial Statements related to Disclosure
Kebijakan Akuntansi. Amendemen ini of Accounting Policies. This amendment
mengubah “informasi kebijakan akuntansi changes "significant accounting policy
signifikan” menjadi “informasi kebijakan information" to "material accounting policy
akuntansi material” dan mengklarifikasi information" and clarifies that not all
bahwa tidak seluruh informasi kebijakan accounting policy information related to
akuntansi terkait dengan transaksi, kejadian material transactions, events or other
atau kondisi material lainnya adalah material conditions is material to the financial
terhadap laporan keuangan. statements.
Ͳ Amendemen PSAK 16 tentang Aset Tetap Ͳ Amendment to SFAS No. 16 on Fixed Assets
tentang Hasil Sebelum Penggunaan yang related to Proceeds before Intended Use. This
Diintensikan. Amendemen ini mengklarifikasi amendment clarifies the examples of costs
contoh biaya yang dapat diatribusikan that are directly attributable as the acquisition
secara langsung ke dalam nilai perolehan cost of fixed assets. This amendment adds
aset. Amendemen ini menambahkan provisions regarding the recognizing of sales
pengaturan atas pengakuan hasil penjualan proceeds and the acquisition cost of items
dan biaya perolehan atas item yang generated when relocating fixed assets to the
dihasilkan saat membawa aset tetap ke required location and condition in accordance
lokasi dan kondisi yang diperlukan sesuai with management's intention in the Profit and
dengan intensi manajemen dalam Laba Rugi Loss Statement, as well as measuring the
serta pengukuran biaya perolehan atas item cost of acquisition of those items by applying
tersebut dengan menerapkan persyaratan the measurement requirements in SFAS 14:
pengukuran dalam PSAK 14: Persediaan. Inventory.
Ͳ Amendemen PSAK 25 tentang Kebijakan Ͳ Amendment to SFAS No. 25 on Accounting
Akuntansi, Perubahan Estimasi Akuntansi Policies, Changes in Accounting Estimates
dan Kesalahan tentang Definisi Estimasi and Errors related to the Definition of
akuntansi. Amendemen PSAK 25 ini Accounting Estimates. This amendment to
memperkenalkan definisi estimasi akuntansi SFAS No. 25 introducing the definition of
dan mengklarifikasi teknik estimasi dan accounting estimates and clarifies estimation
teknik penilaian merupakan contoh dari techniques and valuation techniques are
teknik pengukuran yang digunakan dalam examples of measurement techniques used in
mengembangkan estimasi akuntansi, serta developing accounting estimates, as well as
perubahan dalam estimasi akuntansi changes in accounting estimates resulting
sebagai hasil informasi baru atau from new information or new developments
perkembangan baru yang bukan merupakan that are not corrections of errors.
koreksi kesalahan.
49
1116 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
b. Perubahan kebijakan akuntansi (lanjutan) b. Changes in accounting policies (continued)
Pada tanggal 1 Januari 2023, terdapat standar On 1 January 2023, there are new and revised or
baru dan penyesuaian atau amendemen amendment towards several standards that are
terhadap beberapa standar yang masih berlaku relevant to the Group operation which is effective
yang relevan dengan operasi Grup yang berlaku for application from that date as follows:
efektif sejak tanggal tersebut yaitu sebagai (continued)
berikut: (lanjutan)
Ͳ Amendemen PSAK 46 tentang Pajak Ͳ Amendment to SFAS No. 46 on Income Taxes
Penghasilan tentang Pajak Tangguhan Related to Deferred Tax Assets and Liabilities
Terkait Aset dan Liabilitas Yang Timbul Dari Arise from a Single Transaction. This
Transaksi Tunggal. Amendemen PSAK 46 amendment to SFAS No. 46 requires that
ini mewajibkan agar entitas mengakui aset entities recognize both deferred tax assets
maupun liabilitas pajak tangguhan pada saat and liabilities at their initial recognition, such
pengakuan awalnya misalnya dari transaksi as from lease transactions, in order to
sewa, untuk menghilangkan perbedaan eliminate variations in practice in the field for
praktik di lapangan atas transaksi tersebut that transaction and similar transactions.
dan transaksi serupa.
Ͳ Perubahan PSAK 107 tentang Akuntansi Ͳ Changes to SFAS No. 107 concerning Ijarah
Ijarah. Hal ini berdampak pada perubahan Accounting. This has an impact on changes in
kebijakan penerapan ijarah multijasa atas the policy for implementing multiservice ijarah
akad sewa yang masih berlaku saat awal on lease contracts that are still valid at the
implementasi PSAK tersebut. Ruang Lingkup time of the initial implementation of the SFAS.
dari PSAK 107 tersebut mencakup akad The scope of SFAS 107 covers ijarah
ijarah baik yang digunakan di sektor contracts both used in the financial sector and
keuangan atau pun sektor riil. Pengaturan the real sector. The arrangements in this
pada PSAK ini termasuk Ijarah Aset, Ijarah SFAS include Asset Ijarah, Direct Service
Jasa Langsung dan Ijarah Jasa Tidak Ijarah and Indirect Service Ijarah. The
Langsung. Penerapan PSAK tersebut juga implementation of this SFAS also has an
berdampak penambahan saldo laba akibat impact on the addition of retained earnings
adanya perbedaan metode pembebanan dari due to differences in the method of charging
metode penyusutan aset ijarah dengan from the ijarah asset depreciation method
metode garis lurus (straight line) menjadi using straight line method to the decreasing of
metode penurunan saldo piutang ijarah porsi principal portion of outstanding balance ijarah
pokok. Grup telah membukukan selisih receivables method. The Group has recorded
metode pengakuan pendapatan sesuai the difference in the revenue recognition
PSAK 107 sebesar Rp78.403 pada saldo method in accordance with SFAS 107
laba per 1 Januari 2023. amounting to Rp78,403 in the retained
earnings balance as of 1 January 2023.
Dampak atas penerapan standar baru dan The impact of the implementation of the new
penyesuaian atau amendemen tersebut di atas standards and the adjustments/amendments
tidak material terhadap laporan keuangan mentioned above are not material to the Group’s
konsolidasian Grup. consolidated financial statements.
50
ANNUAL REPORT 2023 1117
Page 611
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan c. Financial instruments
A. Aset keuangan A. Financial assets
Grup mengklasifikasikan aset keuangannya The Group classified its financial assets in the
dalam kategori (a) aset keuangan yang following categories (a) financial assets
diukur pada nilai wajar melalui laba rugi, (b) measured at fair value through profit or loss,
aset keuangan yang diukur pada nilai wajar (b) financial assets measured at fair value
melalui penghasilan komprehensif lain dan through other comprehensive income, and (c)
(c) aset keuangan yang diukur pada biaya financial assets measured at amortised cost.
perolehan diamortisasi.
Grup memiliki instrumen keuangan utang The Group has debt financial instruments and
dan instrumen keuangan ekuitas. Grup equity financial instruments. The Group further
selanjutnya mengukur semua investasi measures all equity investments at fair value.
ekuitas pada nilai wajar. Saat pengakuan On initial recognition, the Group may make an
awal, Grup dapat membuat pilihan yang tak irrevocable choice to subsequent changes in
terbatalkan untuk menyajikan perubahan the fair value of investments in equity
selanjutnya pada nilai wajar investasi dalam instruments in other comprehensive income.
instrumen ekuitas dalam penghasilan
komprehensif lain.
Grup menggunakan 2 (dua) dasar untuk The Group used 2 (two) methods to classify its
mengklasifikasikan aset keuangan yaitu financial assets, which based on the Group’s
model bisnis Grup dalam mengelola aset business model in managing the financial
keuangan dan karakteristik arus kas assets, and the contractual cash flow of the
kontraktual pembayaran pokok dan bunga financial assets solely payment of principal
(Solely Payment of Principal and Interest and interest (“SPPI”).
(“SPPI”) dari aset keuangan.
Pengujian SPPI SPPI test
Sebagai langkah pertama dari proses As a first step of its classification process, the
klasifikasi, Grup menilai persyaratan Group assesses the contractual terms of
kontraktual keuangan untuk mengidentifikasi financial to identify whether they meet the
apakah mereka memenuhi pengujian SPPI. SPPI test.
Pokok pinjaman untuk tujuan pengujian ini Principal, for the purpose of this test is defined
didefinisikan sebagai nilai wajar dari aset as the fair value of the financial asset at initial
keuangan pada pengakuan awal dan dapat recognition and may change over the life of
berubah selama umur aset keuangan the financial asset (for example, if there are
(misalnya, jika ada pembayaran pokok atau repayments of principal or amortisation of the
amortisasi premi/diskon). premium/discount).
Elemen bunga yang paling signifikan dalam The most significant element of interest within
perjanjian kredit biasanya adalah a arrangement are typically the consideration
pertimbangan atas nilai waktu dari uang dan for the time value of money and credit risk. To
risiko kredit. Untuk membuat penilaian SPPI, perform the SPPI assessment, the Group
Grup menerapkan pertimbangan dan applies judgement and considers relevant
memperhatikan faktor-faktor yang relevan factors such as the currency in which the
seperti mata uang dimana aset keuangan financial asset is denominated, and the period
didenominasikan dan periode pada saat for which the interest rate is set.
suku bunga ditetapkan.
51
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
A. Aset keuangan (lanjutan) A. Financial assets (continued)
Penilaian model bisnis Business model assessment
Grup menentukan model bisnisnya The Group determines its business model at
berdasarkan tingkat yang paling the level that best reflects how group manages
mencerminkan bagaimana Grup mengelola group of financial assets to achieve its
kelompok atas aset keuangannya untuk business objective.
mencapai tujuan bisnisnya.
Model bisnis Grup tidak dinilai berdasarkan The Group’s business model is not assessed
masing-masing instrumennya, tetapi pada by each instrument, but at a higher level of
tingkat portofolio secara agregat yang lebih aggregated portfolios and is based on
tinggi dan didasarkan pada faktor-faktor observable factors such as:
yang dapat diamati seperti:
Ͳ Bagaimana kinerja model bisnis dan Ͳ How the performance of the business
aset keuangan yang dimiliki dalam model and the financial assets held within
model bisnis tersebut dievaluasi dan that business model are evaluated and
dilaporkan kepada personel manajemen reported to the entity’s key management
kunci; personnel;
Ͳ Risiko yang mempengaruhi kinerja Ͳ The risks that affect the performance of
model bisnis (dan aset keuangan yang the business model (and the financial
dimiliki dalam model bisnis tersebut) dan assets held within that business model)
khususnya, bagaimana cara risiko and, in particular the way those risks are
tersebut dikelola; managed;
Ͳ Bagaimana manajer bisnis Ͳ How business managers are
dikompensasi (misalnya, apakah compensated (for example, whether the
kompensasi didasarkan pada nilai wajar compensation is based on the fair value
dari aset yang dikelola atau pada arus of the assets managed or on the
kas kontraktual yang tertagih); contractual cash flows collected);
Ͳ Frekuensi, nilai dan waktu penjualan Ͳ The expected frequency, value, and
yang diharapkan, juga merupakan timing of sales are also important aspects
aspek penting dari penilaian Grup. of the Group’s assessment.
Penilaian model bisnis didasarkan pada The business model assessment is based on
skenario yang diharapkan secara wajar reasonably expected scenarios without taking
tanpa mempertimbangkan skenario “worst “worst case” or “stress case” scenarios into
case” atau “stress case”. Jika arus kas account. If cash flows after initial recognition
setelah pengakuan awal direalisasikan are realised in a way that is different from the
dengan cara yang berbeda dari yang awal Group’s initial expectations, the Group does
diharapkan, Grup tidak mengubah klasifikasi not change the classification of the remaining
aset keuangan dimiliki yang tersisa dalam financial assets held in that business model,
model bisnis tersebut, tetapi memasukkan but incorporates such information when
informasi tersebut dalam melakukan assessing newly originated or newly
penilaian atas aset keuangan yang baru atau purchased financial assets going forward.
yang baru dibeli selanjutnya.
(a) Aset keuangan yang diukur pada nilai (a) Financial assets measured at fair value
wajar melalui laba rugi through profit or loss
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair
melalui laba rugi kecuali tes model value through profit or loss unless the
bisnis dan tes arus kas kontraktual business model test and the contractual
menunjukkan bahwa aset keuangan cash flow test show that financial assets
masuk ke dalam klasifikasian diukur entering into classifications are measured
pada biaya perolehan diamortisasi atau at amortised cost or fair value through
nilai wajar melalui penghasilan other comprehensive income.
komprehensif lain.
52
ANNUAL REPORT 2023 1119
Page 613
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
A. Aset keuangan (lanjutan) A. Financial assets (continued)
Penilaian model bisnis (lanjutan) Business model assessment (continued)
(a) Aset keuangan yang diukur pada nilai (a) Financial assets measured at fair value
wajar melalui laba rugi (lanjutan) through profit or loss (continued)
Klasifikasi ini ditujukan untuk instrumen This classification is intended for held for
keuangan yang dimiliki untuk trading financial instruments or at the time
diperdagangkan atau pada saat of initial recognition has been determined
pengakuan awal telah ditetapkan oleh by the Group to be measured at fair value
Grup untuk diukur pada nilai wajar through profit or loss.
melalui laba rugi.
Aset keuangan dikategorikan sebagai A financial asset is classified as held for
dimiliki untuk diperdagangkan jika trading, if it has been acquired or held
diperoleh atau dimiliki terutama untuk principally for the purpose of selling or
tujuan dijual atau dibeli kembali dalam buying in the near term or on initial
waktu dekat atau jika merupakan bagian recognition it is part of a portfolio of
dari portofolio instrumen keuangan identified financial instruments that the
tertentu yang dikelola bersama dan entity manages together and has a recent
terdapat bukti mengenai pola ambil actual pattern of short-term profit-taking.
untung dalam jangka pendek yang
terkini.
Untuk entitas anak asuransi, aset Financial assets for subsidiary in
keuangan dikategorikan sebagai aset insurance industry classified at fair value
keuangan diukur pada nilai wajar through profit or loss if the financial assets
melalui laba rugi, jika dimiliki untuk are held to cover its insurance liabilities
mencadangkan liabilitas asuransi yang which measure at fair value of the
diukur pada nilai wajar dari aset terkait. underlying assets. Financial instruments
Instrumen keuangan yang classified into this category are
dikelompokkan ke dalam kategori ini recognized at fair value on initial
diakui pada nilai wajarnya pada saat recognition, transaction costs are
pengakuan awal. Biaya transaksi diakui recognized directly in the consolidated
secara langsung ke dalam laporan laba statements of profit or loss and other
rugi dan penghasilan komprehensif lain comprehensive income.
konsolidasian.
Keuntungan dan kerugian yang timbul Gains and losses arising from changes in
dari perubahan nilai wajar, penjualan fair value, sale of financial instruments
instrumen keuangan dan pendapatan and interest income on financial
bunga dari instrumen keuangan dalam instruments measured at fair value
kelompok nilai wajar melalui laba rugi through profit or loss are recognized in
konsolidasian dicatat di akun the consolidated statements of profit or
pendapatan dari kelompok nilai wajar loss and other comprehensive income
melalui laba rugi – neto pada laporan recorded as income from fair value
laba rugi dan penghasilan komprehensif through profit or loss classification - net.
lain.
(b) Aset keuangan yang diukur pada nilai (b) Financial assets measured at fair value
wajar melalui penghasilan komprehensif through other comprehensive income
lain
Aset keuangan dikelola dalam model Financial assets are managed in a
bisnis yang tujuannya akan terpenuhi business model which objectives will be
dengan mendapatkan arus kas fulfilled by obtaining contractual cash
kontraktual dan menjual aset keuangan flows and selling financial assets and
dan persyaratan kontraktual dari aset contractual requirements of financial
keuangan yang pada tanggal tertentu assets which on a certain date received
memperoleh arus kas yang semata dari cash flow solely from payment of principal
pembayaran pokok dan bunga (solely and interest of the amount owed.
payments of principal and interest) dari
jumlah pokok terutang.
53
1120 PT Bank Mandiri (Persero) Tbk
Page 614
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
A. Aset keuangan (lanjutan) A. Financial assets (continued)
Penilaian model bisnis (lanjutan) Business model assessment (continued)
(b) Aset keuangan yang diukur pada nilai (b) Financial assets measured at fair value
wajar melalui penghasilan komprehensif through other comprehensive income
lain (lanjutan) (continued)
Pada saat pengakuan awalnya, At the initial recognition, debt instruments
instrumen utang yang diukur pada nilai measured at fair value through other
wajar melalui penghasilan komprehensif comprehensive income are recognized at
lain diakui pada nilai wajarnya ditambah the fair value plus the transaction costs
biaya transaksi dan selanjutnya diukur and subsequently measured at fair value
pada nilai wajarnya dimana keuntungan where the gain or loss from changes in
atau kerugian atas perubahan nilai fair value, gain or loss from the exchange
wajar, keuntungan atau kerugian atas rate, and impairment, are recognized as
selisih kurs dan kerugian penurunan other comprehensive income. Dividend
nilai, diakui sebagai penghasilan from equity instrument is recognized in
komprehensif lain. Dividen dari profit or loss.
instrumen ekuitas diakui di dalam pos
laba rugi.
Kerugian kredit ekspektasian diakui Expected credit losses are recognized as
sebagai penambah dari penghasilan additions of other comprehensive income
komprehensif lain di dalam laporan in the statement of financial position (not
posisi keuangan (tidak mengurangi reducing the number of recorded financial
jumlah tercatat aset keuangan dalam assets in financial statements). Interest
laporan keuangan). Pendapatan bunga income is calculated using the effective
dihitung menggunakan metode suku interest rate method.
bunga efektif.
Grup selanjutnya mengukur semua The Group further measures all equity
investasi ekuitas pada nilai wajar. Jika investments at fair value. If group
manajemen Grup telah memilih untuk management has chosen to present fair
menyajikan keuntungan dan kerugian value gains and losses on equity
nilai wajar atas investasi ekuitas dalam investments in other comprehensive
penghasilan komprehensif lain, tidak income, there is no reclassification of fair
ada reklasifikasi keuntungan dan value gains and losses to profit or loss
kerugian nilai wajar ke laba rugi setelah upon derecognition of those investments.
penghentian pengakuan investasi Dividends from equity instruments are
tersebut. Dividen dari instrumen ekuitas recognized in profit or loss.
diakui di dalam pos laba rugi.
(c) Aset keuangan yang diukur pada biaya (c) Financial assets measured at amortised
perolehan diamortisasi cost
Aset keuangan diukur pada biaya Financial assets are measured at
perolehan diamortisasi jika aset amortised cost if the financial asset is
keuangan dikelola dalam model bisnis managed in a business model to obtain a
yang bertujuan untuk memiliki aset contractual cash flow and the contractual
keuangan dalam rangka mendapatkan arrangement of a financial asset at
arus kas kontraktual dan persyaratan certain date to obtain cash flow solely
kontraktual dari aset keuangan yang from payments of principal and interest of
pada tanggal tertentu memperoleh arus the amount owed.
kas semata dari pembayaran pokok dan
bunga (solely payments of principal and
interest) dari jumlah pokok terutang.
54
ANNUAL REPORT 2023 1121
Page 615
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
A. Aset keuangan (lanjutan) A. Financial assets (continued)
Penilaian model bisnis (lanjutan) Business model assessment (continued)
(c) Aset keuangan yang diukur pada biaya (c) Financial assets measured at amortised
perolehan diamortisasi (lanjutan) cost (continued)
Pada saat pengakuan awal, aset At initial recognition, the financial assets
keuangan yang diukur pada biaya measured at amortised cost are
perolehan diamortisasi diakui pada nilai recognised at the fair value plus the
wajarnya ditambah biaya transaksi dan transaction costs and subsequently
selanjutnya diukur pada biaya perolehan measured at amortised cost by using the
diamortisasi dengan menggunakan suku effective interest rate.
bunga efektif.
Pendapatan bunga dari aset keuangan Interest income from financial assets
yang diukur pada biaya perolehan measured at amortised cost is recorded
diamortisasi dicatat dalam laporan laba in the consolidated statements of profit or
rugi dan penghasilan komprehensif lain loss and other comprehensive income
konsolidasian dan diakui sebagai and is recognised as "Interest income".
“Pendapatan bunga”. Ketika penurunan When the decline in value occurs, the
nilai terjadi, kerugian penurunan nilai impairment loss is recognised as a
diakui sebagai pengurang dari nilai deduction to the carrying amount of the
tercatat aset keuangan dan diakui di financial asset and is recognised in the
dalam laporan keuangan konsolidasian financial statements as "Allowance for
sebagai “Pembentukan cadangan impairment losses".
kerugian penurunan nilai”.
Pengakuan Recognition
Bank menggunakan akuntansi tanggal The Bank use transactions date record to
perdagangan untuk mencatat transaksi efek- transactions in securities and government
efek dan obligasi pemerintah. bonds.
B. Liabilitas keuangan B. Financial liabilities
Grup mengklasifikasikan liabilitas keuangan The Group classifies its financial liabilities into
dalam kategori (a) liabilitas keuangan yang the category of (a) financial liabilities
diukur pada nilai wajar melalui laba rugi dan; measured at fair value through profit or loss
(b) liabilitas keuangan yang diukur dengan and; (b) financial liabilities measured at
biaya perolehan diamortisasi. amortised cost.
(a) Liabilitas keuangan yang diukur pada nilai (a) Financial liabilities measured at fair value
wajar melalui laba rugi through profit or loss
Kategori ini terdiri dari dua sub-kategori: This category comprises of two sub-
liabilitas keuangan diklasifikasikan categories: financial liabilities classified as
sebagai nilai wajar melalui laba rugi dan fair value through profit or loss and
liabilitas keuangan yang pada saat financial liabilities designated by the
pengakuan awal telah ditetapkan oleh Group as at fair value through profit or
Grup untuk diukur pada nilai wajar loss upon initial recognition.
melalui laba rugi.
55
1122 PT Bank Mandiri (Persero) Tbk
Page 616
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
B. Liabilitas keuangan (lanjutan) B. Financial liabilities (continued)
(a) Liabilitas keuangan yang diukur pada (a) Financial liabilities measured at fair value
nilai wajar melalui laba rugi (lanjutan) through profit or loss (continued)
Liabilitas keuangan diklasifikasikan A financial liability is classified as fair
sebagai nilai wajar melalui laba rugi jika value through profit or loss, if it is
diperoleh terutama untuk tujuan dijual acquired or incurred principally for the
atau dibeli kembali dalam waktu dekat purpose of selling or repurchasing it in the
atau jika merupakan bagian dari near term or if it is part of a portfolio of
portofolio instrumen keuangan tertentu identified financial instruments that are
yang dikelola bersama dan terdapat managed together and for which there is
bukti mengenai pola ambil untung dalam evidence of a recent actual pattern of
jangka pendek yang terkini. Derivatif short-term profit-taking. Derivatives are
diklasifikasikan sebagai liabilitas nilai also categorised as fair value through
wajar melalui laba rugi kecuali profit or loss liabilities unless they are
ditetapkan dan efektif sebagai instrumen designated and effective as hedging
lindung nilai arus kas. instruments.
Keuntungan dan kerugian yang timbul Gains and losses arising from changes in
dari perubahan nilai wajar liabilitas fair value of financial liabilities classified
keuangan yang diklasifikasikan sebagai as fair value through profit or loss are
nilai wajar melalui laba rugi dicatat recorded in the consolidated statements
dalam laporan laba rugi dan of profit or loss and other comprehensive
penghasilan komprehensif lain income as income from fair value through
konsolidasian sebagai pendapatan dari profit or loss - net. Interest expense from
kelompok nilai wajar melalui laba rugi - financial liability classified as trading are
neto. Beban bunga dari liabilitas recorded as income from fair value
keuangan diklasifikasikan sebagai nilai through profit or loss - net.
wajar melalui laba rugi dicatat di akun
pendapatan dari kelompok nilai wajar
melalui laba rugi - neto.
Jika Grup pada pengakuan awal telah If the Group designated certain debt
menetapkan instrumen utang tertentu securities upon initial recognition as at fair
sebagai nilai wajar melalui laba rugi value through profit or loss (fair value
(opsi nilai wajar), maka selanjutnya, option), then this designation cannot be
penetapan ini tidak dapat diubah. changed subsequently.
Perubahan nilai wajar terkait dengan Changes of fair value related to financial
liabilitas keuangan yang ditetapkan liabilities designated at fair value through
untuk diukur pada nilai wajar melalui profit or loss are recognised in income
laba rugi diakui di dalam pendapatan from fair value through profit or loss - net.
dari kelompok nilai wajar melalui laba Interest expense from financial liabilities
rugi - neto. Beban bunga dari liabilitas designated at fair value through profit or
keuangan yang ditetapkan untuk diukur loss are recorded as income from fair
pada nilai wajar melalui laba rugi dicatat value through profit or loss - net.
di akun pendapatan dari kelompok nilai
wajar melalui laba rugi - neto.
56
ANNUAL REPORT 2023 1123
Page 617
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
B. Liabilitas keuangan (lanjutan) B. Financial liabilities (continued)
(b) Liabilitas keuangan yang diukur dengan (b) Financial liabilities at amortised cost
biaya perolehan diamortisasi
Grup mengklasifikasikan seluruh The Group classifies all financial liabilities
liabilitas keuangan sehingga setelah after initial recognition as measured at
pengakuan awal liabilitas keuangan amortised cost, except:
diukur pada biaya perolehan
diamortisasi, kecuali:
1. Liabilitas keuangan yang diukur 1. Financial liabilities measured at fair
pada nilai wajar melalui laba rugi; value through profit or loss;
2. Liabilitas keuangan yang timbul 2. Financial liabilities that arise when a
ketika pengalihan aset keuangan transfer of a financial asset does not
tidak memenuhi syarat penghentian qualify for derecognition or when the
pengakuan atau ketika pendekatan continuing involvement approach is
keterlibatan berkelanjutan applied;
diterapkan;
3. Kontrak jaminan keuangan; 3. Financial guarantee contracts;
4. Komitmen untuk menyediakan 4. Commitment to providing loans at
pinjaman dengan suku bunga di below market interest rates;
bawah pasar;
5. Imbalan kontijensi yang akan 5. Contingent consideration recognized
diselesaikan dengan kas, dimana by the acquirer in the business
Grup bertindak selaku pihak combination.
pengakuisisi dalam kombinasi
bisnis.
Pada saat pengakuan awal, liabilitas At initial recognition, financial liabilities at
keuangan yang diukur dengan biaya amortised cost measured at fair value are
perolehan diamortisasi diukur pada nilai deducted by transaction cost. After initial
wajar dikurangi biaya transaksi. Setelah recognition, the Group measures all
pengakuan awal, Grup mengukur financial liabilities at amortised cost using
seluruh liabilitas keuangan yang diukur the effective interest rate method.
dengan biaya perolehan diamortisasi Effective interest rate amortisation is
dengan menggunakan metode suku recognised as “Interest expense”.
bunga efektif. Amortisasi suku bunga
efektif diakui sebagai “Beban bunga”.
C. Penghentian pengakuan C. Derecognition
Penghentian Pengakuan Aset Keuangan Derecognition of Financial Assets
Penghentian pengakuan aset keuangan Financial assets are derecognised when the
dilakukan ketika hak kontraktual atas arus contractual rights to receive the cash flows
kas yang berasal dari aset keuangan from these assets have expired or matured or
tersebut berakhir, atau ketika aset keuangan the assets have been transferred and
tersebut telah ditransfer dan secara substantially all the risks and rewards of
substansial seluruh risiko dan manfaat atas ownership of the assets are also transferred
kepemilikan aset tersebut telah ditransfer (that is, if substantially all the risks and
(jika, secara substansial seluruh risiko dan rewards have not been transferred, the Group
manfaat tidak ditransfer, maka Grup evaluates to ensure that continuing
melakukan evaluasi untuk memastikan involvement on the basis of any retained
keterlibatan berkelanjutan atas kendali yang powers of control does not prevent
masih dimiliki tidak mencegah penghentian derecognition).
pengakuan).
57
1124 PT Bank Mandiri (Persero) Tbk
Page 618
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
C. Penghentian pengakuan (lanjutan) C. Derecognition (continued)
Penghentian Pengakuan Aset Keuangan Derecognition of Financial Assets
(lanjutan) (continued)
Agunan yang diserahkan oleh Grup di dalam Collateral that is submitted by the Group under
perjanjian efek-efek yang dijual dengan janji the agreement of securities sold under
untuk dibeli kembali dan transaksi securities agreements to repurchase and securities
lending dan borrowing tidak dihentikan lending and borrowing transactions are not
pengakuannya karena Grup secara derecognised because the Group substantially
substansial masih memiliki seluruh risiko dan has all the risks and benefits of the collateral,
manfaat atas agunan tersebut, berdasarkan based on the requirement that the repurchase
kesepakatan bahwa harga pembelian price has been determined at the beginning,
kembali telah ditentukan di awal, sehingga so that the criteria for derecognition are not
kriteria penghentian pengakuan tidak met.
terpenuhi.
Aset keuangan yang dialihkan kepada pihak Financial assets that are transferred to third
ketiga tetapi tidak memenuhi syarat parties but do not qualify for derecognition
penghentian pengakuan disajikan di dalam criteria are presented in the consolidated
laporan posisi keuangan konsolidasian statements of financial position as “Other
sebagai “Aset lain-lain - Tagihan atas efek- assets - Receivables from securities and
efek dan obligasi pemerintah yang government bonds pledged as collateral”,
diagunkan”, dimana pihak penerima memiliki which the recipient has the right to sell or
hak untuk menjual atau mentransfer kembali. transfer back.
Penghentian Pengakuan Liabilitas Derecognition of Financial Liabilities
Keuangan
Penghentian pengakuan liabilitas keuangan Financial liabilities are derecognised when the
dilakukan jika liabilitas keuangan tersebut financial liabilities have expired because the
telah berakhir karena kewajiban yang obligations specified in the contract have been
ditetapkan dalam kontrak telah dilepaskan, released, canceled or expired or if there is a
dibatalkan atau kedaluwarsa atau apabila substantial change in the terms of a financial
terdapat perubahan yang substansial dalam liability, the financial liability contract before
persyaratan suatu liabilitas keuangan, maka the change will be written off and the Group
kontrak liabilitas keuangan sebelum will recognize the new financial liability.
perubahan akan dihapus dan Grup akan
mengakui liabilitas keuangan baru.
Hapusbuku Write-offs
Dalam hal penghapusbukuan aset keuangan In the case of financial assets’ write-off is a
merupakan kelanjutan dari tindakan continuation of the financial assets’ settlement
penyelesaian aset keuangan dengan cara by taking over collaterals, the written-off
pengambilalihan agunan, maka jumlah yang amount is approximately equal to the
dihapusbuku adalah sebesar selisih kurang difference between the fair value of
antara nilai wajar agunan yang diambil alih repossessed assets after taking into account
setelah memperhitungkan taksiran biaya the financial assets’ cost of sales and carrying
penjualan dengan nilai tercatat aset amount.
keuangan.
Aset keuangan dapat dihapusbuku apabila Financial assets can be written-off when the
cadangan kerugian penurunan nilai telah allowance for impairment losses have been
dibentuk 100%. 100% established.
Penghapusbukuan dilakukan secara Full write-off is done to the financial assets’
keseluruhan terhadap nilai tercatat aset carrying amount by debiting the allowance for
keuangan dengan mendebit cadangan impairment losses.
kerugian penurunan nilai.
58
ANNUAL REPORT 2023 1125
Page 619
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
D. Modifikasi atas arus kas aset keuangan D. Modification of financial assets cash flow
Penilaian apakah modifikasi atau An assessment of whether a financial asset
restrukturisasi atas suatu aset keuangan has been modified or restructured
menghasilkan atau tidak menghasilkan substantially or not substantially derecognised
penghentian pengakuan, dilakukan oleh unit is carried out by a business unit whose
bisnis yang berwenang melakukan authorized to modify or restructure financial
restrukturisasi aset keuangan tersebut. assets.
Grup mengakui aset keuangan dimodifikasi Modifications or restructuring to financial
atau direstrukturisasi secara substansial dan assets are considered substantial and the
menghasilkan penghentian pengakuan Group will cease to recognize the original
ketika: financial assets when:
(a) aset keuangan (atau bagiannya) (a) the financial asset (or portion thereof)
berakhir, yaitu jika debitur secara hukum expires, that is, if the debtor is legally
dibebaskan dari tanggung jawab utama released from primary responsibility for
atas aset tersebut (atau bagiannya), the asset (or any portion thereof), either
baik melalui proses hukum maupun oleh by legal process or by the creditor
kreditur pembuatan kontrak kredit baru entering into a new credit contract (for
(sebagai contoh, opsi equity example, the equity conversion option); or
conversion); atau
(b) terdapat konversi mata uang. (b) there is a currency conversion.
Grup menilai apakah modifikasi atau The Group will measure the substantially and
restrukturisasi atas suatu aset keuangan not substantially modified financial assets as
menghasilkan atau tidak menghasilkan follows:
penghentian pengakuan dengan cara
berikut:
(a) Modifikasi aset keuangan yang (a) Substantial Modification of Financial
menghasilkan penghentian pengakuan Assets
aset keuangan
1. Saat arus kas kontraktual atas aset 1. When the contractual cashflow on a
keuangan direstrukturisasi atau financial asset is restructured or
dimodifikasi (antara lain ketika modified (including when a credit is
kredit direstrukturisasi) dimana restructured) and the restructuring or
restrukturisasi atau modifikasi modification results in derecognition
tersebut menghasilkan penghentian of the financial asset, therefore the
pengakuan aset keuangan, Grup Group will record the financial asset
akan mencatat aset keuangan as a new/modified financial asset on
tersebut sebagai aset keuangan the modification/restructuring date.
baru/modifikasian pada tanggal
modifikasi/restrukturisasi.
2. Selisih nilai tercatat aset keuangan 2. The difference between the gross
sebelum modifikasi/restrukturisasi amount of the initial financial assets
dengan nilai wajar aset setelah and the fair value of the modified or
modifikasi/restrukturisasi diakui di restructuring assets recorded as profit
laba rugi. or loss.
3. Pendapatan atau biaya transaksi 3. Transaction income or costs incurred
yang terjadi sehubungan dengan in connection with a modification
kejadian modifikasi diakui sebagai event recognized as part of gain or
bagian dari keuntungan atau loss on the modification.
kerugian atas modifikasi tersebut. 4. Group assess whether new/modified
4. Grup melakukan penilaian apakah financial assets are assets originating
aset keuangan baru/modifikasian from impaired financial assets or
merupakan aset yang berasal dari Purchased or Originated Credit-
aset keuangan memburuk atau Impaired (“POCI”) Financial Asset.
Puchased or Originated Credit-
Impaired (“POCI”) Financial Asset. 5. Recognition of interest income on
5. Pengakuan pendapatan bunga atas assets originating from Impaired
aset yang berasal dari aset financial assets is calculated based
keuangan memburuk ditentukan on an effective interest rate adjusted
berdasarkan suku bunga efektif for credit risk (risk-adjusted effective
yang telah disesuaikan dengan interest rate) to discount the cash
risiko kredit (risk-adjusted effective flows of modified financial assets.
interest rate) untuk mendiskontokan
arus kas aset keuangan yang telah
dimodifikasi.
59
1126 PT Bank Mandiri (Persero) Tbk
Page 620
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
D. Modifikasi atas arus kas aset keuangan D. Modification of financial assets cash flow
(lanjutan) (continued)
Grup menilai apakah modifikasi atau The Group will measure the substantially and
restrukturisasi atas suatu aset keuangan not substantially modified financial assets as
menghasilkan atau tidak menghasilkan follows (continued):
penghentian pengakuan dengan cara berikut
(lanjutan):
(b) Modifikasi aset keuangan yang tidak (b) Non-Substantial Modification of Financial
menghasilkan penghentian pengakuan Assets
aset keuangan
1. Saat Grup melakukan renegosiasi 1. When the Group renegotiates or
atau modifikasi arus kas kontraktual modifies contractual cash flows of
atas aset keuangan (antara lain financial assets (including when loans
ketika kredit direstrukturisasi) yang are restructured) that do not meet the
tidak memenuhi kriteria modifikasi criteria for substantial modification of
aset keuangan yang substansial di financial assets above, the
atas, maka restrukturisasi atau restructuring or modification does not
modifikasi tersebut tidak result in derecognition of the financial
menghasilkan penghentian assets.
pengakuan aset keuangan.
2. Jumlah tercatat bruto aset 2. The gross carrying amount of financial
keuangan dihitung sebesar nilai kini assets is computed at the net present
(net present value) dari arus kas value of modified or restructured
neto kontraktual yang telah contractual cash flows, discounted at
dimodifikasi atau direstrukturisasi the initial effective interest rate.
yang didiskontokan menggunakan
suku bunga efektif awal.
3. Grup kemudian mengakui 3. The Group then recognizes the gain
keuntungan atau kerugian dari or loss from the modification (i.e the
modifikasi (yaitu sebesar change in the gross carrying amount
perubahan jumlah tercatat bruto of the financial asset) in the profit or
aset keuangan) dalam laporan laba loss.
rugi.
4. Pendapatan atau biaya transaksi 4. Transaction income or costs incurred
yang terjadi sehubungan dengan in connection with a modification
kejadian modifikasi diakui sebagai event are recognized as an
penyesuaian terhadap jumlah adjustment to the carrying amount of
tercatat aset keuangan yang telah the modified financial asset and
dimodifikasi dan diamortisasi amortised over the remaining term of
selama sisa jangka waktu aset the modified financial asset using the
keuangan modifikasian tersebut initial effective interest rate.
dengan menggunakan suku bunga
efektif awal.
5. Selisih antara jumlah tercatat bruto
5. The difference between the gross
aset keuangan sebelum dan
carrying amount of a financial asset
sesudah modifikasi atau
before and after modification or
restrukturisasi diakui sebagai
restructuring is recognised as a gain
kerugian atau keuntungan aset
or loss of the modified financial asset,
keuangan modifikasian, yang
which is an adjustment to the initial
merupakan penyesuaian terhadap
gross carrying amount and is
jumlah tercatat bruto awal dan
amortised over the remaining term of
diamortisasi selama sisa jangka
the financial asset using the initial
waktu aset keuangan dengan
effective interest rate (unwinding
menggunakan suku bunga efektif
interest).
awal (unwinding interest).
60
ANNUAL REPORT 2023 1127
Page 621
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
E. Reklasifikasi aset keuangan E. Reclassification of financial assets
Grup diperkenankan untuk melakukan The Group is allowed to reclassify the financial
reklasifikasi atas aset keuangan yang dimiliki assets owned if the Group changes the
jika Grup mengubah model bisnis untuk business model for managing the financial
pengelolaan aset keuangan dan Grup tidak assets and the Group is not allowed to
diperkenankan untuk melakukan reklasifikasi reclassify the financial liabilities.
atas liabilitas keuangan.
Perubahan model bisnis sifatnya harus Changes in the business model should
berdampak secara signifikan terhadap significantly impact the Group's operational
kegiatan operasional Grup seperti activities such as acquiring, disposal or
memperoleh, melepaskan, atau mengakhiri discontinued a line of business. In addition,
suatu lini bisnis. Selain itu, Grup perlu the Group needs to prove the change of
membuktikan adanya perubahan tersebut business model to external parties.
kepada pihak eksternal.
Grup akan mereklasifikasi seluruh aset The Group will reclassify all financial assets
keuangan yang terkena dampak dari impacted by changes in the business model.
perubahan model bisnis. Perubahan tujuan The changes of the Group’s business model
model bisnis Grup harus berdampak must occur before the reclassification date.
sebelum tanggal reklasifikasi.
Yang bukan merupakan perubahan model The following are not considered as change in
bisnis adalah: business model:
(a) perubahan intensi berkaitan dengan (a) the change of intention related to certain
aset keuangan tertentu (bahkan dalam financial assets (even in situations of
situasi perubahan signifikan dalam significant changes in market conditions).
kondisi pasar).
(b) hilangnya sementara pasar tertentu (b) temporary loss of certain markets for
untuk aset keuangan. financial assets.
(c) pengalihan aset keuangan antara (c) the transfer of financial assets between
bagian dari Grup dengan model bisnis parts of the Group and different business
berbeda. models.
Dampak reklasifikasi aset keuangan Impact of reclassificaton of financial assets
Grup menerapkan reklasifikasi secara The Group applies the reclassifications
prospektif dari tanggal reklasifikasi. Grup prospectively from the reclassification date.
tidak menyajikan kembali keuntungan, The Groups does not restate gain, losses
kerugian (termasuk keuntungan atau (including gains and impairment losses), or
kerugian penurunan nilai), atau bunga yang previously recognised interest.
diakui sebelumnya.
61
1128 PT Bank Mandiri (Persero) Tbk
Page 622
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
E. Reklasifikasi aset keuangan (lanjutan) E. Reclassification of financial assets
(continued)
Dampak reklasifikasi aset keuangan Impact of reclassificaton of financial assets
(lanjutan) (continued)
Dampak reklasifikasi aset keuangan pada The impact of reclassification of financial asset
laba rugi atau ekuitas dan pengukuran on profit or loss or equity and its initial
awalnya adalah sebagai berikut: measurement is as follows:
Reklasifikasi/
Reclassification Dampak Dampak Nilai Tercatat Awal
Terhadap Terhadap Setelah Reklasifikasi/
Dari/ Ke/ Laba Rugi/ Ekuitas/ Initial Carrying Amount After
From To Impact to Impact to Reclassification
Profit or Loss Equity
1. Nilai wajar pada tanggal
reklasifikasi menjadi jumlah
tercatat bruto yang baru./
Fair value at the reclassification
date becomes the new gross
Amortised - - carrying amount.
Cost 2. Suku bunga efektif ditentukan
pada dasar nilai wajar aset pada
tanggal reklasifikasi./
Effective interest rate is
FVPL determined at the fair value of the
asset at reclassification date.
1. Aset keuangan tetap diukur pada
nilai wajarnya./
Financial assets is measured at
fair value.
FVOCI - - 2. Suku bunga efektif ditentukan
pada dasar nilai wajar aset pada
tanggal reklasifikasi./
Effective interest rate is
determined at the fair value of the
asset at reclassification date.
Selisih antara
nilai tercatat
sebelum
reklasifikasi
dan nilai wajar
setelah Nilai wajarnya diukur pada tanggal
FVPL reklasifikasi./ - reklasifikasi./
Difference in Fair value is measured at
carrying reclassification date.
amount before
reclassification
and fair value
after
Amortised reclassification.
Cost Selisih antara
nilai tercatat 1. Nilai wajarnya diukur pada
sebelum tanggal reklasifikasi./
reklasifikasi dan Fair value is measured at
nilai wajar reclassification date.
setelah 2. Suku bunga efektif dan
FVOCI - reklasifikasi./ pengukuran kerugian kredit
Difference in ekspektasian tidak perlu
carrying amount disesuaikan./
before Effective interest rate and
reclassification expected credit loss is not
and fair value adjusted.
after
reclassification.
62
ANNUAL REPORT 2023 1129
Page 623
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
E. Reklasifikasi aset keuangan (lanjutan) E. Reclassification of financial assets
(continued)
Dampak reklasifikasi aset keuangan Impact of reclassificaton of financial assets
(lanjutan) (continued)
Dampak reklasifikasi aset keuangan pada The impact of reclassification of financial asset
laba rugi atau ekuitas dan pengukuran on profit or loss or equity and its initial
awalnya adalah sebagai berikut (lanjutan): measurement is as follows (continued):
Reklasifikasi/ Dampak
Dampak Nilai Tercatat Awal
Reclassification Terhadap Laba
Terhadap Setelah Reklasifikasi/
Rugi/
Dari/ Ke/ Ekuitas/ Initial Carrying Amount After
Impact to Profit
From To Impact to Equity Reclassification
or Loss
1. Nilai wajar pada tanggal
reklasifikasi menjadi jumlah
tercatat bruto yang baru
Keuntungan atau
ditambah atau dikurangi
kerugian kumulatif
keuntungan atau kerugian
dihapus dari
kumulatif sebelumnya./
ekuitas dan
Fair value at the
disesuaikan
reclassification date
terhadap nilai
becomes the new gross
Amortised wajar./
- carrying amount by added or
Cost Cumulative gain
deducted the previous
or loss on equity
cumulative gain or loss.
FVOCI is taken out and
2. Suku bunga efektif dan
adjusted
pengukuran kerugian kredit
against the fair
ekspektasian tidak perlu
value of the
disesuaikan./
financial asset
Effective interest rate and
expected credit loss is not
adjusted.
Keuntungan atau kerugian kumulatif
Aset keuangan tetap diukur pada
direklasifikasi dari ekuitas menjadi
nilai wajarnya./
FVPL laba rugi./
Financial assets is measured at
Cumulative gain or loss on equity is
fair value.
reclassified to profit or loss.
63
1130 PT Bank Mandiri (Persero) Tbk
Page 624
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
F. Klasifikasi atas instrumen keuangan F. Classification of financial instruments
Grup mengklasifikasikan aset keuangan ke The Group classifies the financial instruments
dalam klasifikasi tertentu sesuai dengan into classes in accordance with the results of
hasil pengujian model bisnis dan business model testing and contractual
karakteristik arus kas kontraktual. Klasifikasi cashflow characteristics. The classification of
aset keuangan dapat dilihat pada tabel di financial instrument can be seen in the table
bawah ini: below:
Klasifikasi/Classification Golongan/Class
Efek-efek/Marketable securities
Aset keuangan yang diukur pada Obligasi Pemerintah/Government bonds
nilai wajar melalui laba rugi
(FVPL)/ Tagihan derivatif (tidak terkait lindung nilai)/
Financial assets measured at Derivative receivables - non hedging related
fair value through profit or loss Kredit yang diberikan/Loans
(FVPL)
Penyertaan saham/Investments in shares
Aset keuangan yang diukur pada Efek-efek/Marketable securities
nilai wajar melalui penghasilan
komprehensif lainnya Obligasi Pemerintah/Government bonds
(FVOCI)/
Financial assets measured at
fair value through other
Kredit yang diberikan/Loans
comprehensive income
Aset keuangan/ (FVOCI)
Financial assets Giro pada Bank Indonesia/
Current accounts with Bank Indonesia
Giro pada bank lain/
Current accounts with other banks
Penempatan pada Bank Indonesia dan bank lain/
Placements with Bank Indonesia and other banks
Aset keuangan yang diukur pada Tagihan lainnya - transaksi perdagangan/
biaya perolehan diamortisasi Other receivables - trade transaction
(Amortised Cost)/ Efek-efek/Marketable securities
Financial assets measured at Obligasi Pemerintah/Government bonds
amortised cost (Amortised Tagihan atas efek-efek yang dibeli dengan janji
Cost) dijual kembali/
Securities purchased under agreements to resell
Piutang pembiayaan konsumen/
Consumer financing receivables
Kredit yang diberikan dan piutang/pembiayaan
syariah/Loans and sharia receivable/financing
Tagihan akseptasi/Acceptance receivables
64
ANNUAL REPORT 2023 1131
Page 625
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
F. Klasifikasi atas instrumen keuangan F. Classification of financial instruments
(lanjutan)
Grup mengklasifikasikan liabilitas keuangan The Group classifies the financial liabilities
dan rekening administratif dalam klasifikasi and administrative accounts (off balance
tertentu yang mencerminkan sifat dari sheet) into certain classes that reflect the
informasi dan mempertimbangkan nature of information and take into account the
karakteristik dari instrumen keuangan characteristic of those financial instruments.
tersebut. Klasifikasi liabilitas keuangan dapat The classification of financial liabilites can be
dilihat pada tabel di bawah ini: seen in the table below :
Klasifikasi/Classification Golongan/Class
Liabilitas keuangan yang diukur pada nilai wajar
Liabilitas derivatif bukan lindung nilai/
melalui laba rugi/
Derivative payables - non hedging
Financial liabilities measured at fair value
related
through profit or loss
Giro/Demand deposits
Tabungan/Saving deposits
Deposito berjangka/Time deposits
Inter-bank call money
Liabilitas atas efek-efek yang dijual dengan
janji dibeli kembali/Securities sold under
agreements to repurchase
Liabilitas kepada pemegang polis pada
kontrak unit-link/Liabilities to unit-link
policyholders
Liabilitas akseptasi/Acceptance payables
Efek-efek yang diterbitkan/Debt securities
issued
Pinjaman yang diterima/Fund borrowings
Pinjaman subordinasi/Subordinated loans
Setoran jaminan/Guarantee deposits
Klasifikasi/
Golongan/Class
Classification
Fasilitas kredit yang diberikan yang belum digunakan (committed)/
Rekening Unused loan facilities (committed)
administratif/ Letters of credit yang tidak dapat dibatalkan/Irrevocable letter of credit
Administrative Garansi yang diberikan yang memenuhi definisi kontrak jaminan keuangan/ Bank
accounts guarantees issued that meet the definition of a financial guarantee contract
Standby letters of credit
65
1132 PT Bank Mandiri (Persero) Tbk
Page 626
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
G. Saling hapus instrumen keuangan G. Offsetting financial instruments
Aset keuangan dan liabilitas keuangan saling Financial assets and liabilities are offset and
hapus disajikan dalam laporan posisi the net amount presented in the consolidated
keuangan konsolidasian jika memiliki hak statement of financial position when there is a
yang berkekuatan hukum untuk melakukan legally enforceable right to offset the
saling hapus atas jumlah yang telah diakui recognised amounts and an intention to settle
tersebut dan berniat untuk menyelesaikan on a net basis or realised the asset and settle
secara neto atau untuk merealisasikan aset the liability simultaneously. This means that
dan menyelesaikan liabilitasnya secara the right to offset:
simultan. Hak yang berkekuatan hukum
berarti:
a. tidak terdapat kontinjensi di masa yang a. must not be contingent on a future event,
akan datang, dan and
b. hak yang dapat dipaksakan secara b. must be legally enforceable in all of the
hukum pada kondisi-kondisi berikut ini: following circumstances:
i. kegiatan bisnis normal; i. the normal course of business;
ii. kondisi kegagalan usaha; dan ii. the event of default; and
iii. kondisi gagal bayar atau bangkrut. iii. the event of insolvency or
bankruptcy.
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan financial assets
Penerapan PSAK 71 “Instrumen Keuangan” The implementation of SFAS 71 "Financial
telah mengubah metode perhitungan Instruments" has changed the method of
kerugian penurunan nilai dari pendekatan calculating impairment losses from the
kerugian yang telah terjadi (incurred loss) incurred loss approach in SFAS 55 "Financial
dalam PSAK 55 “Instrumen Keuangan: Instruments: Recognition and Measurement"
Pengakuan dan Pengukuran” dengan with the expected credit loss approach.
pendekatan kerugian kredit ekspektasian
(expected credit loss).
1. Ruang lingkup penurunan nilai 1. Scope of impairment
a) Aset keuangan dalam klasifikasi a) Financial assets in other than those
selain yang diukur pada nilai wajar measured at fair value through profit
melalui laba rugi or loss
1) Penurunan nilai atas aset 1) Impairment of financial assets at
keuangan pada biaya amortised cost is recognised as
perolehan diamortisasi diakui a deduction from the asset's
sebagai pengurang dari nilai carrying amount in the
tercatat aset di dalam laporan consolidated statement of
posisi keuangan konsolidasian, financial position, and
dan diakui di dalam laporan recognised in the consolidated
laba rugi konsolidasian income statement as "Allowance
sebagai "Beban Pembentukan for Impairment Losses".
Cadangan Kerugian
Penurunan Nilai".
2) Penurunan nilai atas aset 2) Impairment of financial assets
keuangan (di luar instrumen (excluding equity instruments)
ekuitas) yang diukur pada nilai measured at fair value through
wajar melalui penghasilan other comprehensive income is
komprehensif lain diakui recognised as an addition to
sebagai penambah dari other comprehensive income in
penghasilan komprehensif the consolidated statement of
lainnya di dalam laporan posisi financial position (not reducing
keuangan konsolidasian (tidak the carrying amount of financial
mengurangi jumlah tercatat assets in the financial
aset keuangan dalam laporan statements) as "Unrealised Gain
keuangan) sebagai or Loss " and recognised in the
"Keuntungan/Kerugian yang consolidated income statement
Belum Direalisasikan", dan as "Allowance for Impairment
diakui di dalam laporan laba Losses".
rugi konsolidasian sebagai
"Beban Pembentukan
Cadangan kerugian penurunan
nilai".
66
ANNUAL REPORT 2023 1133
Page 627
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
1. Ruang lingkup penurunan nilai 1. Scope of Impairment (continued)
(lanjutan)
b) Komitmen Pinjaman atau b) Loan Commitments or Committed
Kelonggaran Tarik yang Sifatnya Unused Loan Facilities
Tidak Dapat Dibatalkan
(Committed)
1) Penurunan nilai atas komitmen 1) Impairment of loan commitments
pinjaman diakui sebagai provisi is recognized as provision for the
pada komponen liabilitas Bank Bank's liability component which
yang dicatat secara terpisah is recorded separately from the
dari aset pinjaman yang terkait related loan assets as
sebagai "Estimasi kerugian "Estimated losses on
atas komitmen dan kontijensi", commitments and
kecuali Grup tidak dapat contingencies", unless the Group
mengidentifikasi secara cannot identify it separately.
terpisah.
2) Dalam kondisi tersebut, 2) In that case, the impairment of
penurunan nilai atas komitmen loan commitments and loan
pinjaman dan aset pinjaman assets is recognised together as
diakui bersama sebagai a deduction from the carrying
pengurang dari nilai tercatat amount of the assets in the
aset di dalam laporan posisi consolidated statement of
keuangan konsolidasian. financial position.
c) Kontrak Jaminan Keuangan c) Financial Guarantee Contract
Penurunan nilai atas kontrak Impairment of financial guarantee
jaminan keuangan diakui sebagai contracts is recognised as a provision
provisi pada komponen liabilitas under the Bank's liability component
Bank sebagai "Estimasi kerugian as "Estimated losses on
atas komitmen dan kontijensi". commitments and contingencies".
2. Evaluasi penurunan nilai yang 2. Periodic evaluation on impairment of
dilakukan secara periodik financial assets
Pada setiap tanggal laporan posisi The Group assesses at each reporting
keuangan konsolidasian, Grup date whether there is a significant
mengevaluasi apakah terdapat increase in credit risk or objective
peningkatan risiko kredit yang signifikan evidence that a financial asset or group of
atau terdapat bukti objektif terjadinya financial assets is impaired.
penurunan nilai.
Kriteria yang digunakan oleh Grup untuk The criteria that the Group uses to
menentukan bukti objektif dari determine that there is objective evidence
penurunan nilai adalah sebagai berikut: of impairment loss include:
a) Kesulitan keuangan signifikan yang a) Significant financial difficulty of the
dialami penerbit atau pihak issuer or obligor;
peminjam;
b) Pelanggaran kontrak, seperti b) A breach of contract, such as a
peristiwa gagal bayar atau peristiwa default or delinquency in interest or
tunggakan bunga atau pokok; principal payments;
c) Pihak pemberi pinjaman, untuk c) The lender, for economic or legal
alasan ekonomik atau kontraktual reasons relating to the borrower’s
sehubungan dengan kesulitan financial difficulty, granting to the
keuangan yang dialami pihak borrower a concession that the
peminjam, telah memberikan lender would not otherwise consider
konsesi pada pihak peminjam yang if the borrower is not having that
tidak mungkin diberikan jika pihak financial difficulty;
peminjam tidak mengalami
kesulitan tersebut;
67
1134 PT Bank Mandiri (Persero) Tbk
Page 628
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
2. Evaluasi penurunan nilai yang 2. Periodic evaluation on impairment of
dilakukan secara periodik (lanjutan) financial assets (continued)
Kriteria yang digunakan oleh Grup untuk The criteria that the Group uses to
menentukan bukti objektif dari determine that there is objective evidence
penurunan nilai adalah sebagai berikut of impairment loss include (continued):
(lanjutan):
d) Terjadi kemungkinan bahwa pihak d) There is a probability that the
peminjam akan dinyatakan pailit borrower will enter bankruptcy or
atau melakukan reorganisasi other financial reorganisation;
keuangan lainnya;
e) Hilangnya pasar aktif dari aset e) The disappearance of an active
keuangan akibat kesulitan market for that financial asset
keuangan; atau because of financial difficulties; or
f) Pembelian atau penerbitan aset f) Purchase or issuance of financial
keuangan dengan diskon sangat asset at significant discount which
besar yang mencerminkan kerugian reflects the credit loss that occurs.
kredit yang terjadi.
Grup menggunakan kriteria tambahan The Group uses additional criteria to
untuk menentukan kualitas aset determine the quality of financial
instrumen keuangan sesuai dengan instrument assets in accordance with the
Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation
(POJK) No. 40/POJK.03/2019 tanggal (POJK) No. 40/POJK.03/2019 dated 19
19 Desember 2019 tentang Penilaian December 2019 concerning Asset Quality
Kualitas Aset Bank Umum. Assessment for Commercial Banks.
Selanjutnya, Grup mengelompokkan Furthermore, the Group classifies
aset keuangan berdasarkan hasil financial assets based on the evaluation
evaluasi tersebut yang mencerminkan results, which reflect the level of credit
tingkat risiko kredit aset keuangan. risk of the financial assets.
a) Stage 1 a) Stage 1
Pada tanggal evaluasi penurunan At the evaluation date of impairment,
nilai, risiko kredit atas instrumen credit risk on financial instruments
keuangan tidak meningkat secara does not increase significantly since
signifikan sejak pengakuan awal initial recognition, which can be
yang dapat dibuktikan dengan proven by the occurrence of all of the
terjadinya seluruh hal berikut, yaitu: following, namely:
Untuk Jenis Aset Keuangan Non- For Types of Non-Securities
Surat Berharga: Financial Assets:
1) Tidak terdapat tunggakan 1) There are no arrears of principal
pokok dan/atau bunga lebih and/or interest for more than 30
dari 30 hari; days;
2) Instrumen keuangan memiliki 2) The financial instrument has a
kualitas 1 atau 2; dan collectability of 1 or 2; and
3) Tidak direstrukturisasi. 3) Not restructured.
Aset Keuangan Surat Berharga: Securities Financial Assets:
1) Memiliki peringkat investasi; 1) Having investment grade;
2) Tidak terdapat tunggakan 2) There are no arrears of coupons
kupon dan/atau kewajiban lain and/or other similar obligations;
yang sejenis; dan and
3) Belum jatuh tempo. 3) Not yet due.
68
ANNUAL REPORT 2023 1135
Page 629
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
2. Evaluasi penurunan nilai yang 2. Periodic evaluation on impairment of
dilakukan secara periodik (lanjutan) financial assets (continued)
a) Stage 1 (lanjutan) a) Stage 1 (continued)
Atas hal tersebut, Grup akan For this reason, the Group will
mengukur penyisihan kerugian measure the allowance for
untuk instrumen keuangan impairment losses for the financial
tersebut sejumlah kerugian kredit instrument at the amount of an
ekspektasian 12 bulan. expected credit loss for 12 months.
b) Stage 2 b) Stage 2
Pada tanggal evaluasi, risiko kredit At the evaluation date, credit risk on
atas instrumen keuangan telah financial instruments has increased
meningkat secara signifikan sejak significantly since initial recognition
pengakuan awal yang dapat which can be proven.
dibuktikan.
Untuk Jenis Aset Keuangan Non- For Types of Non-Securities
Surat Berharga, dengan terjadi Financial Assets, if one of the
salah satu dari hal berikut: following occurs:
1) Terdapat tunggakan pokok 1) There are arrears of principal
dan/atau bunga yang telah and/or interest between 30 days
melebihi 30 hari sampai to 90 days;
dengan 90 hari;
2) Instrumen keuangan memiliki 2) The financial instrument has a
kualitas 2; atau collectability of 2; or
3) Terjadi restrukturisasi atas aset 3) There was a restructuring of
keuangan yang tidak financial assets that did not
menyebabkan pengakuan aset result in the recognition of assets
yang berasal dari aset originating from impaired
keuangan yang memburuk, financial assets, which before
dimana sebelum restrukturisasi restructuring the assets were at
aset berada pada stage 1 stage 1 or 2.
atau 2.
Untuk Jenis Aset Keuangan Surat For Types of Securities Financial
Berharga: Assets:
1) Memiliki peringkat paling 1) Has a rating of at least 1 (one)
rendah 1 (satu) tingkat di level below investment grade;
bawah peringkat investasi;
2) Tidak terdapat tunggakan 2) There are no arrears of coupons
kupon dan/atau kewajiban lain and/or other similar obligations;
yang sejenis; dan and
3) Belum jatuh tempo. 3) Not yet due.
Grup akan mengukur penyisihan At this stage, the Group will measure
kerugian untuk instrumen keuangan the allowance for impairment losses
pada stage ini sejumlah kerugian for the financial instrument at the
kredit ekspektasian sepanjang amount of the expected credit losses
umurnya. over its lifetime.
69
1136 PT Bank Mandiri (Persero) Tbk
Page 630
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
2. Evaluasi penurunan nilai yang 2. Periodic evaluation on impairment of
dilakukan secara periodik (lanjutan) financial assets (continued)
c) Stage 3 (Default) c) Stage 3 (Default)
Pada tanggal evaluasi, terdapat At the evaluation date, there is
bukti objektif bahwa aset keuangan objective evidence that the financial
mengalami penurunan nilai yang asset is impaired which can be
dapat dibuktikan. proven.
Untuk Jenis Aset Keuangan Non- For Types of Non-Securities
Surat Berharga, dengan terjadinya Financial Assets, if one of the
salah satu dari hal berikut, yaitu: following occurs:
1) Terdapat tunggakan pokok 1) There are arrears principal
dan/atau bunga lebih dari 90 and/or interest of more than 90
hari; days;
2) Instrumen keuangan memiliki 2) The financial instrument has a
kualitas 3, 4, atau 5; atau collectability of 3, 4, or 5; or
3) Terjadi restrukturisasi atas aset 3) There was a restructuring of
keuangan yang tidak financial assets that did not
menyebabkan pengakuan aset result in the recognition of assets
yang berasal dari aset originating from impaired
keuangan yang memburuk, financial assets, where prior to
dimana sebelum restrukturisasi restructuring the assets were at
aset telah berada pada stage 3.
stage 3.
Untuk Jenis Aset Keuangan Surat For Types of Securities Financial
Berharga: Assets:
1) Memiliki peringkat investasi, 1) Has an investment grade, has
terdapat tunggakan kupon arrears of coupons and/or other
dan/atau kewajiban lain yang similar obligations, and has not
sejenis, dan belum jatuh yet matured; or
tempo; atau
2) Kriteria lain yang tidak 2) Other criteria that do not meet
memenuhi kriteria pada stage 1 the criteria on stage 1 and 2 for
dan 2 untuk jenis aset types of securities financial
keuangan surat berharga. assets.
Grup akan mengukur penyisihan The Group will measure the
kerugian untuk instrumen keuangan allowance for losses for financial
pada stage ini sejumlah kerugian instruments at this stage at the
kredit ekspektasian sepanjang amount of the expected credit losses
umurnya. over its lifetime.
Khusus untuk aset keuangan yang Specifically for financial assets which
penurunan nilainya dievaluasi impairment value is evaluated
secara individual, Grup dapat individually, the Group may designate
menetapkan aset keuangan these financial assets in the stage 3
tersebut pada kelompok stage 3 group (from the previous stage 2
(dari sebelumnya ada di kelompok group), even though those financial
stage 2), meskipun aset keuangan assets do not meet the criteria for
dimaksud belum memenuhi kriteria stage 3 group.
kelompok stage 3.
70
ANNUAL REPORT 2023 1137
Page 631
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
2. Evaluasi penurunan nilai yang 2. Periodic evaluation on impairment of
dilakukan secara periodik (lanjutan) financial assets (continued)
d) Aset yang Dibeli atau Berasal dari d) Purchased or Originated Credit-
Aset Keuangan yang Memburuk Impaired Financial Asset (“POCI”)
(Purchased or Originated Credit-
Impaired Financial Asset (“POCI”))
1) Kriteria aset yang dibeli sebagai 1) The criteria for assets purchased
aset keuangan memburuk as an impaired financial assets
Aset keuangan yang dibeli A purchased financial asset is
dikelompokkan sebagai aset classified as an impaired
keuangan memburuk jika financial asset if it meets the
memenuhi kriteria berikut: following criteria:
a. Hilangnya pasar aktif dari a. Loss of active market of
aset keuangan; atau financial assets; or
b. Pembelian aset keuangan b. Purchase of financial assets
dengan diskon sangat at a very large discount or
besar atau jauh di bawah significant below par.
harga par.
2) Kriteria dan pengukuran aset 2) Criteria for assets originating
yang berasal dari aset from impaired financial assets
keuangan memburuk
a. Financial assets that are
a. Aset keuangan yang modified/renegotiated
dimodifikasi/renegosiasi resulting in derecognition of
dan menghasilkan financial assets are
penghentian pengakuan classified as assets
aset keuangan originating from impaired
dikelompokkan sebagai financial assets if they meet
aset yang berasal dari aset the following criteria:
keuangan memburuk jika
memenuhi kriteria berikut:
1. Waive atas tunggakan 1. Waive on interest
bunga termasuk arrears including
dengan Tunggakan Scheduled Interest
Bunga yang Arrears and Deferred
Dijadwalkan (TBYD) Interest of 100% (one
dan Bunga yang hundred percent); or
Ditangguhkan (BYDT)
sebesar 100%
(seratus persen); atau
2. Kredit dikonversi 2. Loans are converted
menjadi penyertaan into temporary equity
modal sementara. participation (temporary
investment in shares).
71
1138 PT Bank Mandiri (Persero) Tbk
Page 632
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
2. Evaluasi penurunan nilai yang 2. Periodic evaluation on impairment of
dilakukan secara periodik (lanjutan) financial assets (continued)
d) Aset yang Dibeli atau Berasal dari d) Purchased or Originated Credit-
Aset Keuangan yang Memburuk Impaired Financial Asset (“POCI”)
(Purchased or Originated Credit- (continued)
Impaired Financial Asset (“POCI”))
(lanjutan)
2) Kriteria dan pengukuran aset 2) Criteria for assets originating
yang berasal dari aset from impaired financial assets
keuangan memburuk (lanjutan) (continued)
b. Pada tanggal pelaporan, b. At the reporting date, the
Grup hanya mengakui Group recognizes only the
perubahan kumulatif atas cumulative changes in the
kerugian kredit lifetime expected credit
ekspektasian sepanjang losses since the initial
umurnya sejak pengakuan recognition of the financial
awal aset keuangan asset as an allowance for
sebagai penyisihan impairment losses on
kerugian atas aset financial assets purchased
keuangan yang dibeli atau or originating from
yang berasal dari aset impairment financial assets.
keuangan memburuk.
c. Pada setiap tanggal c. At each reporting date, the
pelaporan, Grup mengakui Group recognizes in profit
dalam laba rugi jumlah or loss the amount of
perubahan kerugian kredit changes in lifetime
ekspektasian sepanjang expected credit losses as
umurnya sebagai an impairment gain or loss.
keuntungan atau kerugian
penurunan nilai.
d. Jika aset keuangan d. If the financial assets are
terbukti berdasarkan fakta proven based on facts or
atau informasi yang relevant information that the
relevan bahwa aset financial assets are
keuangan membaik, maka improving, the Group will
Grup akan mencatat di recognize in the income
laporan laba rugi sebagai statement as a deduction for
pengurang “Beban “Allowance for Impairment
Pembentukan Cadangan Losses”.
Kerugian Penurunan Nilai”.
e. Jika kondisi aset keuangan e. If the condition of the
terbukti memburuk, maka financial asset are proven to
Grup akan mencatat di be impaired, the Group will
laporan laba rugi sebagai recognize it in the income
penambah “Beban statement as an addition to
Pembentukan Cadangan “Allowance for Impairment
Kerugian Penurunan Nilai”. Losses”.
Grup menggunakan kriteria untuk The Group uses criteria to determine
menentukan kategori aset the category of financial assets that
keuangan yang mengalami have impaired based on the grouping
penurunan nilai berdasarkan of the risk levels of financial assets
pengelompokan tingkat risiko aset above. Financial assets in stage 3
keuangan di atas. Aset keuangan group and POCI are financial assets
pada kelompok stage 3 dan POCI that have impaired.
merupakan aset keuangan yang
mengalami penurunan nilai.
72
ANNUAL REPORT 2023 1139
Page 633
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
3. Metode penurunan nilai 3. Impairment method
Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut: using the following methods:
a) Metode Individual a) Individual Method
1) Kriteria Individual 1) Individual Criteria
Grup mengevaluasi penurunan The Group evaluates impairment
nilai secara individual apabila individually when the Group has
Grup memiliki informasi yang reasonable and supportable
wajar dan terdukung untuk information to measure the
mengukur kerugian kredit lifetime expected credit losses
ekspektasian sepanjang on an individual instrument and
umurnya pada instrumen the financial assets have the
secara individual dan aset following criteria:
keuangan memiliki kriteria
sebagai berikut:
a. Aset keuangan per debitur a. Financial assets per debtor
memiliki nilai outstanding with a cumulative
kumulatif lebih dari outstanding amount of more
Rp25.000 (dua puluh lima than Rp25,000 (twenty five
miliar Rupiah); billion Rupiah);
b. Kredit segmen Corporate, b. Loans for the Corporate,
Kelembagaan, Financial Institutional, Financial
Institutions, Commercial, Institutions, Commercial,
dan SME Banking; dan and SME Banking
segments; and
c. Aset keuangan termasuk c. Financial assets fall into the
dalam kategori stage 2 stage 2 category as a result
akibat dari restrukturisasi, of a restructuring, stage 3,
stage 3, atau POCI. or POCI.
Grup juga dapat menetapkan The Group may also designate
aset keuangan untuk dievaluasi financial assets to be evaluated
secara individual meskipun individually even though the
aset keuangan dimaksud financial assets have not yet
belum memiliki kriteria untuk meet criteria for individual
dievaluasi secara individual. evaluation.
2) Jika aset keuangan terdapat 2) If a financial asset has objective
bukti objektif penurunan nilai evidence of impairment from a
dari aset keuangan yang financial asset that is evaluated
dievaluasi secara individual individually but there is no
namun tidak terdapat kerugian impairment loss, the financial
penurunan nilai, maka aset asset is still classified as a
keuangan tersebut tetap financial asset that will be
dimasukkan ke dalam assessed for impairment
klasifikasi aset keuangan yang individually. However, the Group
akan dievaluasi penurunan establishes allowance for
nilainya secara individual. impairment losses on these
Namun, Grup membentuk financial assets based on the
cadangan kerugian penurunan probability of default resulting
nilai atas aset keuangan from a collective evaluation of
tersebut berdasarkan loans impairment.
probability of default yang
dihasilkan dari evaluasi
penurunan nilai kredit secara
kolektif.
73
1140 PT Bank Mandiri (Persero) Tbk
Page 634
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut using the following methods (continued):
(lanjutan):
a) Metode Individual (lanjutan) a) Individual Method (continued)
3) Evaluasi Penurunan Nilai 3) Impairment Evaluation
Evaluasi penurunan nilai Individual impairment evaluation
secara individual didasarkan is based on the concept of an
pada konsep estimasi jumlah estimated weighted probability of
probabilitas tertimbang loss of financial assets. This
kerugian aset keuangan. concept uses the weighting of
Konsep tersebut menggunakan each of the 3 (three) scenarios,
pembobotan masing-masing which are the optimistic
dari 3 (tiga) skenario yaitu scenario, the normal scenario,
skenario optimis, skenario and the pessimistic scenario.
normal, dan skenario pesimis.
1. Optimis 1. Optimistic
Skenario dengan asumsi A scenario with the
terdapat kenaikan atau assumption that there is an
ekspansi dalam increase or expansion in the
perekonomian yang economy which results in
berakibat pada the strengthening of variable
menguatnya nilai variabel values such as increased
seperti pertumbuhan economic growth or
ekonomi meningkat atau exchange rate appreciation.
apresiasi nilai tukar.
2. Normal 2. Normal
Skenario yang memiliki The scenario that has the
peluang terbesar untuk greatest chance of occurring
terjadi dibandingkan compared to the other
2 (dua) skenario lainnya. 2 (two) scenarios. The
Nilai variabel dalam variable value in the
skenario baseline adalah baseline scenario is the
hasil proyeksi dengan projection result assuming
asumsi pergerakan economic movements
ekonomi tanpa adanya without any extraordinary
peristiwa luar biasa, events, shocks or economic
guncangan atau gejolak turmoil.
ekonomi.
3. Pesimis 3. Pessimistic
Skenario dengan asumsi Scenarios with the
terdapat pelemahan atau assumption that there is a
kontraksi dalam weakening or contraction in
perekonomian yang the economy that results in
berakibat melemahnya weakening of variable
nilai variabel seperti values such as a decrease
penurunan pertumbuhan in economic growth or
ekonomi atau depresiasi depreciation of the
nilai tukar. exchange rate.
74
ANNUAL REPORT 2023 1141
Page 635
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut using the following methods (continued):
(lanjutan):
a) Metode Individual (lanjutan) a) Individual Method (continued)
3) Evaluasi Penurunan Nilai 3) Impairment Evaluation
(lanjutan) (continued)
Setiap skenario menghasilkan Each scenario provides a
nilai kini arus kas yang discounted present value of cash
didiskontokan, di mana arus flows, where the cash flows are
kas tersebut didasarkan pada based on all available
seluruh informasi yang tersedia information with experienced
dengan experienced credit credit judgment and reflect all
judgement serta mencerminkan information that takes into
seluruh informasi yang account various factors such as:
memperhatikan berbagai faktor
seperti:
1. Kekuatan finansial dan 1. Financial strength and the
kemampuan debitur untuk debtor's repayment
membayar kembali capacity.
kewajiban (repayment
capacity).
2. Jenis dan jumlah agunan. 2. Type and amount of
collateral.
3. Ketersediaan garansi. 3. Availability of warranty.
4. Prospek usaha nasabah di 4. Customers' future business
masa datang. prospects.
5. Probabilitas penjualan 5. Probability of collateral sale.
agunan.
6. Kerugian historis. 6. Historical losses.
7. Faktor makroekonomi 7. Relevant macroeconomic
yang relevan. factors.
Selisih estimasi jumlah The difference between the
probabilitas tertimbang dengan weighted probability and the total
jumlah outstanding aset outstanding of financial assets
keuangan mencerminkan reflects the amount of the
jumlah kerugian penurunan individual impairment loss.
nilai individual.
Metode evaluasi penurunan The individual impairment
nilai secara individual evaluation method is based on
didasarkan pada 2 (dua) 2 (two) concepts, which are the
konsep, yaitu estimasi jumlah estimated amount of loss on
kerugian aset keuangan dan financial assets and the
estimasi jumlah yang dapat estimated amount that can be
diperoleh kembali. Metode recovered. The method used are
yang digunakan adalah discounted cash flow or fair
discounted cash flow atau value of collateral method. The
metode fair value of collateral. Bank uses the fair value of
Bank menggunakan metode collateral method as future cash
fair value of collateral sebagai flows if it meets one of the
arus kas masa datang apabila following conditions:
memenuhi salah satu kondisi
berikut:
1. Kredit bersifat collateral 1. Loans is collateral
dependent, yaitu jika dependent, if loans
pelunasan kredit hanya repayment source only from
bersumber dari agunan; collateral;
2. Sulit untuk menentukan 2. It is difficult to reliably
jumlah dan waktu determine the amount and
penerimaan estimasi cash timing of receipt of the
flow yang berasal dari estimated cash flow from
pokok kredit dan/atau loan principal and/or
bunga dengan andal; interest; and/or;
dan/atau
3. Pengambilalihan agunan 3. Foreclosure of collateral is
kemungkinan besar terjadi likely to occur and is
dan didukung dengan supported by legal binding
aspek legal pengikatan aspects of collateral.
agunan.
75
1142 PT Bank Mandiri (Persero) Tbk
Page 636
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut using the following methods (continued):
(lanjutan):
b) Metode Kolektif b) Collective Method
1) Kriteria Kolektif 1) Collective Criteria
Bank mengevaluasi penurunan The Bank assesses impairment
nilai secara kolektif apabila collectively if the financial assets
aset keuangan memiliki share the same risk
kesamaan dalam karakteristik characteristics of the financial
risiko aset keuangan dengan assets with the purpose of
tujuan untuk memfasilitasi facilitating analysis which is
analisis yang didesain untuk designed to allows a significant
memungkinkan peningkatan increase in credit risk to be
risiko kredit secara signifikan identified in a timely manner.
dapat diidentifikasi tepat waktu. The criteria for financial assets
Kriteria aset keuangan yang that are evaluated collectively
dievaluasi secara kolektif are as follows:
adalah sebagai berikut:
a. Aset keuangan per debitur a. Financial assets per debtor
merupakan aset keuangan are non-performing financial
non-performing atau assets or have days past
memiliki days past due > due > 90 days and have a
90 hari dan memiliki nilai cumulative value of ≤
kumulatif sebesar ≤ Rp25,000 (twenty five billion
Rp25.000 (dua puluh lima rupiah) for the Corporate,
milyar rupiah) untuk Institutional, Financial
Segmen Corporate, Institutions, Commercial,
Kelembagaan, Financial and SME Banking
Institutions, Commercial segments;
dan SME Banking;
b. Aset keuangan performing b. Performing financial assets
atau memiliki days past or having days past due
due ≤ 90 hari dan tidak ≤ 90 days and were not
direstrukturisasi untuk restructured for the
segmen Corporate, Corporate, Institutional,
Kelembagaan, Financial Financial Institutions,
Institutions, Commercial Commercial, and SME
dan SME Banking; dan Banking segments; and
c. Seluruh kredit segmen c. All loans in the Micro
Micro Banking dan Banking and Consumer
Consumer. segments.
Secara garis besar, seluruh In general, all loan portfolios for
portofolio kredit yang evaluasi which impairment evaluation is
penurunan nilainya tidak not calculated using the
dihitung menggunakan metode individual method will be
individual, akan dievaluasi evaluated using the collective
menggunakan metode kolektif. method.
2) Evaluasi Penurunan Nilai 2) Impairment Evaluation
Evaluasi penurunan nilai The evaluation of collective
secara kolektif didasarkan impairment is based on the
pada konsep Probability of concepts of Probability of Default
Default (PD), Loss Given (PD), Loss Given Default (LGD),
Default (LGD) dan Exposure at and Exposure at Default (EAD)
Default (EAD) yang which consider past, current, and
mempertimbangkan informasi future information.
masa lalu, terkini, dan masa
mendatang.
76
ANNUAL REPORT 2023 1143
Page 637
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut using the following methods (continued):
(lanjutan):
b) Metode Kolektif (lanjutan) b) Collective Method (continued)
2) Evaluasi Penurunan Nilai 2) Impairment Evaluation
(lanjutan) (continued)
a. Probability of Default a. Probability of Default
Bank menggunakan The Bank uses the Basel,
metode Basel, Vasicek, Vasicek, Roll Rate
Roll Rate Transition Matrix Transition Matrix, and other
maupun pendekatan approaches in determining
lainnya dalam menentukan the PD value of each debtor.
nilai PD dari setiap debitur.
The Basel method is
Metode Basel dilakukan performed by determining
dengan menentukan the relationship between a
hubungan antara PD suatu debtor's PD with the internal
debitur dengan characteristics of that
karakteristik internal dari debtor. The Basel model
debitur yang that has been obtained is
bersangkutan. Model used as the basis for
Basel yang telah determining the PD value of
didapatkan digunakan each debtor.
sebagai dasar penentuan
nilai PD dari setiap debitur.
Metode Vasicek adalah The Vasicek method is a
metode penentuan PD method of determining PD
menggunakan formula using the asset correlation
korelasi aset yang telah formula that has been
ditentukan oleh Basel determined by the Basel
Committee. Committee.
Metode Roll Rate The Roll Rate Transition
Transition Matrix Matrix method uses the
menggunakan historical historical transition bucket
transition bucket PD. PD. PD buckets used in
Bucket PD yang historical calculations are as
digunakan dalam follows:
perhitungan historical
adalah sebagai berikut:
1. Bucket 1: Lancar 1. Bucket 1: Current
2. Bucket 2: 1-30 days 2. Bucket 2: 1-30 days
past due (DPD) past due (DPD)
3. Bucket 3: 31-60 dpd 3. Bucket 3: 31-60 dpd
4. Bucket 4: 61-90 dpd 4. Bucket 4: 61-90 dpd
5. Bucket 5: >90 dpd 5. Bucket 5: >90 dpd
PD Forward-Looking PD Forward-Looking Macro
Macro Adjustment adalah Adjustment is a method
metode yang digunakan used to determine
untuk menentukan nilai PD the forward looking PD
forward looking dari value of both Basel and Roll
pendekatan baik Basel Rate approaches based on
maupun Roll Rate the historical relationship
berdasarkan hubungan between the macro
historis antara makro economy and the PD value
ekonomi dengan nilai PD of the Bank.
Bank.
77
1144 PT Bank Mandiri (Persero) Tbk
Page 638
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut using the following methods (continued):
(lanjutan):
b) Metode Kolektif (lanjutan) b) Collective Method (continued)
2) Evaluasi Penurunan Nilai 2) Impairment Evaluation
(lanjutan) (continued)
b. Loss Given Default b. Loss Given Default
Bank menggunakan The Bank uses Basel and
metode Basel dan Historical methods in
Historical dalam determining the LGD value
menentukan nilai LGD dari of each debtor. LGD
setiap debitur. describes the nominal
LGD menggambarkan percentage of the facility
persentase nominal that the Bank will not be
fasilitas yang tidak akan able to recover against the
dapat dipulihkan oleh Bank default debtor. Regular LGD
terhadap debitur default. is calculated with formula 1-
LGD biasa dihitung Recovery Rate. The
dengan formula 1- recovery rate is calculated
Recovery Rate. Recovery by considering the Time
rate dihitung Value of Money from the
mempertimbangkan Time recovery of the default
Value of Money dari obligation. The interest rate
pengembalian kewajiban used to calculate the Time
yang telah default. Tingkat Value of Money of Recovery
suku bunga yang is the Effective Interest Rate
digunakan untuk (EIR).
menghitung Time Value of
Money dari Recovery
adalah Effective Interest
Rate (EIR).
Metode Basel dilakukan The Basel method is carried
dengan menentukan out by determining the
hubungan antara LGD relationship between a
suatu debitur dengan debtor's LGD and the
karakteristik internal dari internal characteristics of
debitur yang the debtor concerned. The
bersangkutan. Model Basel model that has been
Basel yang telah obtained is used as the
didapatkan digunakan basis for determining
sebagai dasar penentuan the LGD value of each
nilai LGD dari setiap debtor.
debitur.
Metode Historical Historical method is done by
dilakukan dengan calculating the average
menghitung rata-rata nilai value of LGD in the long
LGD dalam periode jangka term observation period in
panjang pada segmen the respective segment.
yang dimaksud.
78
ANNUAL REPORT 2023 1145
Page 639
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut using the following methods (continued):
(lanjutan):
b) Metode Kolektif (lanjutan) b) Collective Method (continued)
2) Evaluasi Penurunan Nilai 2) Impairment Evaluation
(lanjutan) (continued)
b. Loss Given Default b. Loss Given Default
(lanjutan) (continued)
Forward-Looking Macro Forward-Looking Macro
Adjustment pada LGD Adjustment in LGD is a
adalah metode yang method used to determine
digunakan untuk the forward looking LGD
menentukan nilai LGD value based on the historical
forward looking relationship between
berdasarkan hubungan macroeconomics and the
historis antara Bank's LGD value. If there is
makroekonomi dengan no relationship between
nilai LGD Bank. Jika tidak macroeconomics and the
didapatkan hubungan Bank's LGD value, the Bank
antara makroekonomi may not use Forward-
dengan nilai LGD Bank, Looking in determining the
maka Bank dapat tidak LGD value.
menggunakan Forward-
Looking dalam penentuan
nilai LGD.
c. Exposure at Default c. Exposure at Default
Dalam menentukan nilai In determining the EAD
EAD dari setiap debitur, value of each debtor, the
Bank menggunakan Bank uses the Basel,
metode Basel, Prepayment Rate, and
Prepayment Rate dan Expected Lifetime method.
Expected Lifetime. EAD EAD describes the exposure
menggambarkan exposure that will be borne by the
yang akan ditanggung Bank if there is a debtor
Bank jika terdapat debitur become defaults.
yang default.
Metode Basel dalam The Basel method in
perhitungan EAD calculating EAD is
dilakukan dengan performed by determining
menentukan hubungan the relationship between a
antara EAD suatu debitur debtor's EAD and the
dengan karakteristik internal characteristics of
internal dari debitur yang the respective debtor.
bersangkutan.
Metode Prepayment Rate The Prepayment Rate
ialah metode yang method is a method that
mempelajari behaviour studies the behavior of the
dari tingkat pembayaran debtor's payment rate that is
debitur yang lebih besar bigger than the scheduled
dibandingkan dengan facility payment amount.
besaran pembayaran
fasilitas yang telah
dijadwalkan.
79
1146 PT Bank Mandiri (Persero) Tbk
Page 640
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut using the following methods (continued):
(lanjutan):
b) Metode Kolektif (lanjutan) b) Collective Method (continued)
2) Evaluasi Penurunan Nilai 2) Impairment Evaluation
(lanjutan) (continued)
c. Exposure at Default c. Exposure at Default
(lanjutan) (continued)
Metode Expected Lifetime The Expected Lifetime
ialah metode yang method is a method that
mempelajari behaviour studies the behavior of the
dari tingkat penyelesaian debtor's level of settlement
fasilitas (lunas atau hapus (paid off or write off)
buku) debitur compared to the facility
dibandingkan dengan settlement schedule.
jadwal penyelesaian
fasilitas.
d. Expected Credit Loss d. Expected Credit Loss
Secara umum formula In general, the formula for
untuk menghitung ECL calculating collective ECL is
secara kolektif adalah the multiplication of
pengkalian antara Probability of Default, Loss
Probability of Default, Loss Given Default, and
Given Default, dan Exposure at Default.
Exposure at Default.
Dalam menghitung In calculating the amount of
besarnya cadangan collective impairment, the
kerugian penurunan nilai Bank uses the loan carrying
kolektif, Bank value which the impairment
menggunakan nilai saldo value is assessed
rekening kredit dari yang collectively.
penurunan nilainya
dievaluasi secara kolektif.
Perhitungan cadangan Calculation of impairment is
kerugian penurunan nilai done for each stage
sesuai pada masing- according to the
masing stage sesuai pada characteristics of the
karakteristik staging. staging. The calculation
Metode perhitungan pada method for each stage is as
masing-masing stage follows:
adalah sebagai berikut:
1. Stage 1: 12-months 1. Stage 1: 12-months
ECL ECL
2. Stage 2: Lifetime ECL 2. Stage 2: Lifetime ECL
3. Stage 3: Lifetime ECL 3. Stage 3: Lifetime ECL
12-Months ECL adalah 12-Months ECL is the
perhitungan kerugian calculation of the expected
ekspektasian yang loss for the next 1 year.
dihitung untuk 1 tahun ke
depan.
80
ANNUAL REPORT 2023 1147
Page 641
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut using the following methods (continued):
(lanjutan):
b) Metode Kolektif (lanjutan) b) Collective Method (continued)
2) Evaluasi Penurunan Nilai 2) Impairment Evaluation
(lanjutan) (continued)
d. Expected Credit Loss d. Expected Credit Loss
(lanjutan) (continued)
ECL-Lifetime adalah ECL-Lifetime is the
perhitungan kerugian calculation of the expected
ekspektasian yang loss which is calculated for
dihitung untuk sisa tenor the remaining tenor of the
fasilitas. facility.
Dalam perhitungan ECL Every year in calculating the
setiap tahun ECL uses the discount
menggunakan discount factor based on formula that
factor dengan formula the Group has formulated.
yang Grup telah
rumuskan.
Probability weighted dalam The probability weighted in
perhitungan cadangan the calculation of
kerugian penurunan nilai impairment has been
telah ditentukan oleh Grup determined by the Group
mencakup persentase which includes the
skenario optimis, normal, percentage of optimistic,
dan pesimis. normal, and pessimistic
scenarios.
Total rata-rata tertimbang The total weighted of the
atas estimasi arus kas estimated cash flow
dimaksud menjadi becomes a deduction from
pengurang atas nilai the carrying amount of the
tercatat kredit yang loans, where the difference
dimana selisihnya akan will be the allowance for
menjadi cadangan impairment on loans.
kerugian penurunan nilai
kredit.
4. Pendapatan bunga sebelum dan 4. Interest income before and after
sesudah penurunan nilai impairment
Sebelum terjadinya penurunan nilai Prior to impairment (stage 1 & 2), interest
(stage 1 & 2), pendapatan bunga income is calculated using the effective
dihitung menggunakan metode bunga interest method, by applying an effective
efektif yaitu dengan menerapkan suku interest rate to the gross carrying amount
bunga efektif atas jumlah tercatat bruto of financial assets except for financial
aset keuangan kecuali untuk aset assets purchased or originated from
keuangan yang dibeli atau yang berasal impaired financial assets.
dari aset keuangan memburuk.
81
1148 PT Bank Mandiri (Persero) Tbk
Page 642
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
4. Pendapatan bunga sebelum dan 4. Interest income before and after
sesudah penurunan nilai (lanjutan) impairment (continued)
Pendapatan bunga dari aset keuangan Interest income from impaired financial
yang mengalami penurunan nilai (stage assets (stage 3 or POCI) calculated by
3 atau POCI) dilakukan dengan applying an effective interest rate on the
menerapkan suku bunga efektif atas net carrying amount of financial assets,
jumlah tercatat neto aset keuangan yaitu which is the outstanding amount after
jumlah saldo setelah dikurangi dengan deducting losses due to impairment for:
kerugian akibat penurunan nilai untuk:
a) Aset Keuangan yang Dibeli atau a) Financial Assets Purchased or
Berasal dari Aset Keuangan Originated Credit-Impaired Financial
Memburuk (“POCI”) Assets (“POCI”)
Untuk aset keuangan tersebut, For these financial assets, the Group
Grup menerapkan suku bunga applies a risk-adjusted effective
efektif yang disesuaikan dengan interest rate on the amortised cost of
risiko kredit (risk-adjusted effective the financial assets since initial
interest rate) atas biaya perolehan recognition.
diamortisasi dari aset keuangan
sejak pengakuan awal.
b) Stage 3 b) Stage 3
Untuk aset keuangan tersebut, For these financial assets, the Group
Grup menerapkan suku bunga applies an effective interest rate on
efektif atas biaya perolehan the amortised cost of financial assets
diamortisasi dari aset keuangan di in the reporting period, which is the
periode pelaporan, yaitu nilai yang amount that has been reduced by
telah dikurangi kerugian akibat any impairment losses.
penurunan nilai.
Pendapatan bunga selanjutnya diakui Interest income is subsequently
atas dasar suku bunga yang digunakan recognised based on of the interest rate
untuk mendiskonto arus kas masa used to discount future cash flows in
depan dalam pengukuran kerugian measuring impairment losses or what is
penurunan nilai atau yang disebut known as unwinding interest.
dengan unwinding interest.
5. Penyisihan kerugian aset produktif 5. Allowance for possible losses on
Entitas Anak berbasis syariah earning assets of Subsidiary based on
sharia
Cadangan kerugian penurunan nilai atas Allowance for impairment losses on
piutang murabahah yang dinilai secara murabahah receivable is calculated based
kolektif dihitung berdasarkan PSAK 102 on collective method according to SFAS
“Akuntansi Murabahah” dan ISAK 102 102 “Accounting for Murabahah” and
“Penurunan Nilai Piutang Murabahah”. Interpretation of Financial Accounting
Standard (“IFAS”) 102 “Impairment Loss
for Murabahah Receivables”.
82
ANNUAL REPORT 2023 1149
Page 643
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
5. Penyisihan kerugian aset produktif 5. Allowance for possible losses on
Entitas Anak berbasis syariah earning assets of Subsidiary based on
(lanjutan) sharia (continued)
(a) Aset keuangan yang dicatat (a) Financial assets carried at amortised
berdasarkan biaya perolehan cost
diamortisasi
1. Aset produktif terdiri dari giro 1. Earning assets consist of current
dan penempatan pada Bank account and placements with
Indonesia dalam bentuk Bank Indonesia in the form of
Sertifikat Bank Indonesia Bank Indonesia Sharia
Syariah (SBIS), Fasilitas Certificate (Sertifikat Bank
Simpanan Bank Indonesia Indonesia Syariah (SBIS)), Bank
Syariah (FASBIS), Tagihan Indonesia Sharia Deposit Facility
Reverse Repo SBSN BI, Term (Fasilitas Bank Indonesia
Deposit Valas Syariah BI, giro Syariah (FASBIS)), Reverse
pada bank syariah lain, Repo Receivables State Sharia
penempatan pada bank syariah Certificates (Surat Berharga
lain, investasi pada surat Syariah Negara (SBSN)) BI,
berharga, penyertaan modal Term Deposit Foreign Currency
sementara, piutang Sharia BI, current accounts with
murabahah, pembiayaan other sharia banks, placement
musyarakah dan mudharabah with other sharia banks,
dan pembiayaan syariah investment in marketable
lainnya (termasuk pinjaman securities, temporary equity
qardh), dan komitmen dan participation, murabahah
kontinjensi yang memiliki risiko receivables, musyarakah and
kredit seperti bank garansi dan mudharabah financing and other
letter of credit (“L/C”) yang sharia financing (including funds
tidak dapat dibatalkan dan of qardh, and commitments and
standby letter of credit. contingencies with credit risk,
such as bank guarantees,
irrevocable letter of credit (“LC”)
and standby letter of credit.
Penyisihan kerugian aset Allowance for impairment losses
produktif dan aset non- of earning assets and non-
produktif bank umum yang earning assets for commercial
melaksanakan kegiatan bank conducting business
berdasarkan prinsip syariah based on sharia principles is
diatur dalam Peraturan Otoritas regulated on Financial Services
Jasa Keuangan (POJK) Authority Regulation (“POJK”)
No. 2/POJK.03/2022 tanggal No. 2/POJK.03/2022 dated
31 Januari 2022 tentang 31 January 2022 regarding
Penilaian Kualitas Aset Bank "Asset Quality Assessment for
Umum Syariah dan Unit Usaha Sharia Commercial Banks and
Syariah, serta POJK Sharia Business Units", and
No. 12/POJK.03/2015 tanggal POJK No. 12/POJK.03/2015
21 Agustus 2015 tentang dated 21 August 2015 regarding
Ketentuan Kehati-hatian ”Prudential Principle Provisions
dalam Rangka Stimulus for Sharia Banks and Sharia
Perekonomian Nasional bagi Commercial Business Units
Bank Umum Syariah dan Unit to Stimulate the National
Usaha Syariah. Economy”.
83
1150 PT Bank Mandiri (Persero) Tbk
Page 644
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
5. Penyisihan kerugian aset produktif 5. Allowance for possible losses on
Entitas Anak berbasis syariah earning assets of Subsidiary based on
(lanjutan) sharia (continued)
(a) Aset keuangan yang dicatat (a) Financial assets carried at amortised
berdasarkan biaya perolehan cost (continued)
diamortisasi (lanjutan)
Pedoman pembentukan The guidelines for the
penyisihan kerugian aset establishment of allowance for
produktif berdasarkan POJK impairment losses on earning
tersebut adalah sebagai assets based on the
berikut: aforementioned FSA Regulation
are as follows:
a) Cadangan umum, a) General reserve, shall be no
sekurang- kurangnya less than 1% of total
sebesar 1% dari aset earning assets classified as
produktif yang digolongkan current, excluding Bank
lancar, tidak termasuk Indonesia Sharia
SBIS dan surat berharga Certificates and debt
yang diterbitkan securities issued by the
pemerintah berdasarkan Government based on
prinsip syariah, serta sharia principles, and part of
bagian aset produktif yang earning assets guaranteed
dijamin dengan jaminan by government and cash
pemerintah dan agunan collateral in the form of
tunai berupa giro, demand deposits, saving
tabungan, deposito, deposits, time deposits,
setoran jaminan, dan/atau guarantee deposits, and/or
emas yang diblokir dan gold which are pledged and
disertai dengan surat accompanied with the
kuasa pencairan. power of attorney to
liquidate.
b) Cadangan khusus, b) Special reserve shall be at
sekurang- kurangnya least:
sebesar:
- 5% dari aset produktif Ͳ 5% of earning assets
yang digolongkan classified as Special
Dalam Perhatian Mention after deducting
Khusus setelah collateral value;
dikurangi nilai agunan; Ͳ 15% of earning assets
- 15% dari aset classified as
produktif yang Substandard after
digolongkan Kurang deducting collateral
Lancar setelah value;
dikurangi nilai agunan;
- 50% dari aset Ͳ 50% of earning assets
produktif yang classified as Doubtful
digolongkan after deducting
Diragukan setelah collateral value;
dikurangi nilai agunan;
- 100% dari aset Ͳ 100% of earning assets
produktif yang classified as Loss after
digolongkan Macet deducting collateral
setelah dikurangi nilai value.
agunan.
84
ANNUAL REPORT 2023 1151
Page 645
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
5. Penyisihan kerugian aset produktif 5. Allowance for possible losses on
Entitas Anak berbasis syariah earning assets of Subsidiary based on
(lanjutan) sharia (continued)
(a) Aset keuangan yang dicatat (a) Financial assets carried at amortised
berdasarkan biaya perolehan cost (continued)
diamortisasi (lanjutan)
Pedoman pembentukan The guidelines for the
penyisihan kerugian aset establishment of allowance for
produktif berdasarkan POJK impairment losses on earning
tersebut adalah sebagai berikut assets based on the
(lanjutan): aformentioned FSA Regulation
are as follows (continued):
c) Kewajiban untuk c) The requirement to
membentuk penyisihan establish allowance for
kerugian aset produktif impairment losses shall not
tidak berlaku bagi aset be applicable for earning
produktif untuk transaksi assets under leasing
sewa dengan perpindahan transactions in the form of
hak milik berupa akad ijarah or ijarah muntahiyah
ijarah atau ijarah bittamlik. The Subsidiary is
muntahiyah bittamlik. required to
Entitas Anak wajib depreciate/amortize the
membentuk penyusutan/ assets of ijarah muntahiyah
amortisasi terhadap aset bittamlik.
ijarah muntahiyah
bittamlik.
Khusus untuk kualitas surat For marketable securities and
berharga dan penempatan placements to the Subsidiary,
pada Entitas Anak ditetapkan the collectability is classified into
menjadi 3 (tiga) golongan yaitu 3 (three) categories: current,
lancar, kurang lancar dan substandard, and loss.
macet. Sedangkan untuk collectabilty of investment in
kualitas penyertaan modal shares is determined into 4
kualitasnya ditetapkan menjadi (four) categories: current,
4 (empat) golongan yaitu substandard, doubtful and loss.
lancar, kurang lancar,
diragukan dan macet.
2. Untuk Murabahah, Entitas Anak 2. For Murabahah, the Subsidiary
mengevaluasi apakah terdapat evaluates whether there is an
bukti objektif bahwa aset objective evidence that the
keuangan atau kelompok aset financial assets or group of
keuangan mengalami financial assets are impaired.
penurunan nilai. Aset The financial assets or group of
keuangan atau kelompok aset financial assets are impaired
keuangan diturunkan nilainya and the impairment loss
dan kerugian penurunan nilai occurred only if there is an
telah terjadi hanya jika, objective evidence regarding the
terdapat bukti objektif impairment as a result of one or
mengenai penurunan nilai more events that occurred after
tersebut sebagai akibat dari initial recognition which impacts
satu atau lebih peristiwa yang the estimated future cash flows
terjadi setelah pengakuan awal that can be reliably estimated.
tersebut (peristiwa yang
merugikan), yang berdampak
pada estimasi arus kas masa
depan atas aset keuangan atau
kelompok aset yang dapat
diestimasi secara andal.
Cadangan kerugian penurunan nilai The allowance for impairment on
atas piutang murabahah yang murabahah receivables is calculated
dinilai secara kolektif dihitung using collective assessment
berdasarkan PSAK 55, “Instrumen according to SFAS No. 55, “Financial
Keuangan: Pengakuan dan Instruments: Recognition and
Pengukuran”. Measurement”.
85
1152 PT Bank Mandiri (Persero) Tbk
Page 646
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
5. Penyisihan kerugian aset produktif 5. Allowance for possible losses on
Entitas Anak berbasis syariah earning assets of Subsidiary based on
(lanjutan) sharia (continued)
(a) Aset keuangan yang dicatat (a) Financial assets carried at amortised
berdasarkan biaya perolehan cost (continued)
diamortisasi (lanjutan)
Sesuai dengan PSAK 102 In accordance with SFAS No. 102
"Akuntansi Murabahah" dan “Accounting for Murabahah” and
Pedoman Akuntansi Perbankan Indonesia Sharia Banking
Syariah Indonesia (PAPSI Revisi Accounting Guidelines (PAPSI
2013), Entitas Anak menghitung Revised 2013), the Subsidiary
CKPN individual untuk piutang calculates individual allowance for
murabahah sesuai dengan impairment losses for murabahah
ketentuan di ISAK 102 “Penurunan receivables in accordance with IFAS
Nilai Piutang Murabahah”. No. 102 “Impairment of Murabahah
Receivables”.
Entitas Anak menetapkan piutang The Subsidiary determines
murabahah yang harus dievaluasi murabahah receivables to be
penurunan nilainya secara evaluated for impairment through
individual, jika memenuhi salah satu individual evaluation if one of the
kriteria di bawah ini: following criteria is met:
1) Piutang murabahah memiliki 1) Murabahah receivables which
kolektibilitas kurang lancar, have collectibility status as
diragukan dan macet, dan substandard, doubtful and loss,
memiliki saldo nilai piutang and have an individual receivables
secara individual di atas atau balance of above or equal to
sama dengan Rp10.000; dan Rp10,000; and
2) Piutang murabahah yang 2) Murabahah receivables that are
direstrukturisasi atau pernah restructured or had been
direstrukturisasi dan yang restructured and which individually
secara individual memiliki saldo have a balance of receivables
nilai piutang di atas Rp10.000. above or equal Rp10,000
Entitas Anak menetapkan piutang The Subsidiary determines
murabahah yang harus dievaluasi murabahah receivables to be
penurunan nilainya secara kolektif, evaluated for impairment through
jika memenuhi salah satu kriteria di collective evaluation if one of the
bawah ini: following criteria is met:
1) Piutang murabahah yang 1) Murabahah receivables which
secara individual memiliki nilai individually have significant value
signifikan namun tidak memiliki but there is no objective evidence
bukti objektif penurunan nilai; of impairment;
2) Piutang murabahah yang 2) Murabahah receivables which
secara individual memiliki nilai individually have insignificant
tidak signifikan; dan value; and
3) Piutang murabahah yang 3) Restructured murabahah
direstrukturisasi yang secara receivables which individually have
individual memiliki nilai tidak insignificant value.
signifikan.
Perhitungan cadangan kerugian The calculation of allowance for
penurunan nilai atas aset keuangan impairment losses on financial assets
yang dinilai secara kolektif which are evaluated collectively,
dikelompokkan berdasarkan grouped based on similar receivable
karakteristik risiko piutang yang risk characteristics and taking into
sama dengan mempertimbangkan account the receivable segmentation
segmentasi piutang berdasarkan on the basis of historical loss
pengalaman kerugian masa lalu experience (probability of default).
(probability of default).
86
ANNUAL REPORT 2023 1153
Page 647
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
5. Penyisihan kerugian aset produktif 5. Allowance for possible losses on
Entitas Anak berbasis syariah earning assets of Subsidiary based on
(lanjutan) sharia (continued)
(a) Aset keuangan yang dicatat (a) Financial assets carried at amortised
berdasarkan biaya perolehan cost (continued)
diamortisasi (lanjutan)
Entitas Anak menggunakan metode The Subsidiary uses the migration
analisis migrasi yang merupakan analysis method which is a statistical
suatu metode analisis statistik, analysis method to assess allowance
untuk menilai cadangan kerugian for impairment losses on collective
penurunan nilai atas piutang yang receivables. The Subsidiary uses 5
diberikan secara kolektif. Entitas (five) years historical data to compute
Anak menggunakan data historis 5 for the Probablitity of Default (“PD”)
(lima) tahun dalam menghitung and Loss Given Default (“LGD”).
probability of Default (“PD”) dan
Loss Given Default (“LGD”).
(b) Aset keuangan yang tersedia untuk (b) Financial assets classified as
dijual available for sale
Pada setiap tanggal laporan posisi The Group assesses at each date of
keuangan konsolidasian, Grup the consolidated statement of
mengevaluasi apakah terdapat financial position whether there is
bukti objektif bahwa aset keuangan objective evidence that a financial
atau kelompok aset keuangan asset or a group of financial assets is
mengalami penurunan nilai. Lihat impaired. Refer to Note 2c.(H).(2) for
Catatan 2c.(H).(2) untuk kriteria the criteria of objective evidence of
bukti objektif adanya penurunan impairment.
nilai.
Penurunan yang signifikan atau A significant or prolonged decline in
penurunan jangka panjang atas the fair value of the debt investments
nilai wajar dari investasi dalam below its cost is objective evidence
instrumen utang di bawah biaya of impairment resulting in the
perolehannya merupakan bukti recognition of an impairment loss. If
objektif terjadinya penurunan nilai any such evidence exists for
dan menyebabkan pengakuan available for sale financial assets, the
kerugian penurunan nilai. Ketika cumulative loss - measured as the
terdapat bukti tersebut di atas untuk difference between the acquisition
aset keuangan yang tersedia untuk cost and the current fair value, less
dijual, kerugian kumulatif, yang any impairment loss on that financial
merupakan selisih antara biaya asset previously recognised in
perolehan dengan nilai wajar kini, consolidated statement of profit or
dikurangi kerugian penurunan nilai loss and other comprehensive
aset keuangan yang sebelumnya income is removed from equity and
telah diakui pada laporan laba rugi recognised in the consolidated
dan penghasilan komprehensif lain statement of profit or loss and other
konsolidasian, dikeluarkan dari comprehensive income.
ekuitas dan diakui pada laporan
laba rugi dan penghasilan
komprehensif lain konsolidasian.
Jika, pada tahun berikutnya, nilai If, in a subsequent period, the fair
wajar aset keuangan yang value of a financial asset classified
diklasifikasikan dalam kelompok as available for sale increases and
tersedia untuk dijual meningkat dan the increase can be objectively
peningkatan tersebut dapat secara related to an event occurring after
objektif dihubungkan dengan the impairment loss was recognised
peristiwa yang terjadi setelah in consolidated statement of profit or
pengakuan kerugian penurunan loss and other comprehensive
nilai pada laporan laba rugi dan income, the impairment loss is
penghasilan komprehensif lain reversed through the consolidated
konsolidasian, maka kerugian statement of profit or loss and other
penurunan nilai tersebut harus comprehensive income.
dipulihkan melalui laba rugi dan
penghasilan komprehensif lain
konsolidasian.
87
1154 PT Bank Mandiri (Persero) Tbk
Page 648
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
5. Penyisihan kerugian aset produktif 5. Allowance for possible losses on
Entitas Anak berbasis syariah earning assets of Subsidiary based on
(lanjutan) sharia (continued)
(c) Kontrak jaminan keuangan dan (c) Financial guarantee contracts and
komitmen commitments
Kontrak jaminan keuangan adalah Financial guarantee contracts are
kontrak yang mengharuskan contracts that require the issuer to
penerbit untuk melakukan make specified payments to
pembayaran yang ditetapkan untuk reimburse the contracts holder for a
mengganti uang pemegang kontrak loss incurred because a specified
atas kerugian yang terjadi karena debtor defaulted to make payments
debitur tertentu gagal untuk when due, in accordance with the
melakukan pembayaran pada saat terms of a debt instrument. Such
jatuh tempo, sesuai dengan financial guarantees are given to
ketentuan dari instrumen utang. banks, financial institutions and other
Jaminan keuangan tersebut institutions on behalf of customers to
diberikan kepada bank-bank, secure loans and other banking
lembaga keuangan dan badan- facilities.
badan lainnya atas nama debitur
untuk menjamin kredit dan fasilitas-
fasilitas perbankan lainnya.
Jaminan keuangan awalnya diakui Financial guarantees are initially
dalam laporan keuangan recognised in the consolidated
konsolidasian sebesar nilai wajar financial statements at fair value on
pada tanggal jaminan diberikan. the date which the guarantee was
Nilai wajar dari jaminan keuangan given. The fair value of a financial
pada saat dimulainya transaksi guarantee at inception is likely to
pada umumnya sama dengan equal with the provision received
provisi yang diterima untuk jaminan because all guarantees are agreed
diberikan dengan syarat dan on arm’s length terms. Subsequent
kondisi normal. Setelah pengakuan to initial recognition, the Bank’s
awal, liabilitas Bank atas jaminan liabilities under such guarantees are
tersebut diukur pada jumlah yang measured at the higher amount
lebih tinggi antara jumlah awal, between the initial amount, less
dikurangi amortisasi provisi dan amortisation of provision recognised,
estimasi terbaik dari jumlah yang and the best estimates of the amount
diharapkan akan terjadi untuk required to settle the guarantee.
menyelesaikan jaminan tersebut. These estimation are determined
Estimasi ini ditentukan berdasarkan based on experience of similar
pengalaman transaksi yang sejenis transactions and history of past
dan kerugian historis masa lalu, losses, supplemented by the
dilengkapi dengan penilaian judgement from management. The
manajemen. Pendapatan provisi provision income earned is amortised
yang diperoleh diamortisasi selama over the period of guarantees using
jangka waktu jaminan dengan the straight-line method.
menggunakan metode garis lurus.
Bank menentukan cadangan The Bank determines impairment
kerugian penurunan nilai aset losses on financial assets of financial
keuangan atas kontrak jaminan guarantee contracts that have credit
keuangan yang memiliki risiko risk and commitment based on the
kredit dan komitmen berdasarkan value that is higher between the
nilai yang lebih tinggi antara nilai amortised value (carrying value) and
amortisasi (nilai tercatat) dan nilai the present value of the liabilities that
kini atas pembayaran liabilitas yang are expected to occur (when
diharapkan akan terjadi (ketika payment under the guarantee has
pembayaran atas jaminan tersebut become probable) or impairment
menjadi probable) atau nilai losses that are calculated based on
cadangan kerugian penurunan nilai historical loss data for a collective
yang dihitung berdasarkan data evaluation of impairment.
kerugian historis untuk evaluasi
penurunan nilai secara kolektif.
88
ANNUAL REPORT 2023 1155
Page 649
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
I. Investasi pada sukuk I. Investment in sukuk
Sebelum pengakuan awal, Grup Before the initial recognition, the Group
menentukan klasifikasi investasi pada sukuk determines the classification of investment in
berdasarkan tujuan investasi Grup. sukuk based on the Group’s investment
Klasifikasi dalam investasi sukuk terdiri dari: objective. Investment in sukuk can be
measured as follows:
- Biaya perolehan - Acquisition cost
Jika investasi tersebut dimiliki dalam If the investment is held within a business
suatu model usaha yang bertujuan model that aims to collect contractual
utama untuk memperoleh arus kas cash flows and there is a contractual
kontraktual; dan terdapat persyaratan requirement to determine the specific date
kontraktual untuk menentukan tanggal of principal payments and/or the returns.
tertentu pembayaran pokok dan/atau The acquisition cost for sukuk ijarah and
hasilnya. Biaya perolehan sukuk ijarah sukuk mudharabah includes transaction
dan sukuk mudharabah termasuk biaya cost. The difference between acquisition
transaksi. Selisih antara biaya perolehan cost and nominal value is amortised using
dan nilai nominal diamortisasi secara straight-line method during the period of
garis lurus selama jangka waktu sukuk. the sukuk instrument.
- Diukur pada nilai wajar melalui - Measured at fair value through other
penghasilan komprehensif lain comprehensive income
Jika investasi tersebut dimiliki dalam If the investment is held within a business
suatu model usaha yang bertujuan model which its primary purpose is to
utama untuk memperoleh arus kas obtain contractual cash flows and sell off
kontraktual dan melakukan penjualan sukuk and there is a contractual
sukuk dan terdapat persyaratan requirements determined by specific date
kontraktual menentukan tanggal tertentu of payment of principal and/or results. The
pembayaran pokok dan/atau hasilnya. acquisition cost of sukuk ijarah and sukuk
Biaya perolehan sukuk ijarah dan sukuk mudharabah includes transaction costs.
mudharabah termasuk biaya transaksi. The difference between the acquisition
Selisih antara biaya perolehan dan nilai cost and nominal value is amortised on
nominal diamortisasi secara garis lurus straight-line basis over the terms of
selama jangka waktu sukuk. Perubahan sukuk. The changes in fair value are
nilai wajar diakui dalam penghasilan recognised in other comprehensive
komprehensif lain. Pada saat income. At the time of derecognition, the
penghentian pengakuan saldo, changes in fair value in other
perubahan nilai wajar dalam comprehensive income are reclassified to
penghasilan komprehensif lain profit or loss as a reclassification
direklasifikasi ke laba rugi sebagai adjustment.
penyesuaian reklasifikasi.
- Diukur pada nilai wajar melalui laba rugi - Measured at fair value through profit or
loss
Biaya perolehan sukuk ijarah dan sukuk The acquisition cost of sukuk ijarah and
mudharabah yang diukur pada nilai sukuk mudharabah is measured at fair
wajar melalui laba rugi tidak termasuk value through profit or loss excluding
biaya transaksi. Untuk investasi pada transaction costs. For investments in
sukuk yang diukur pada nilai wajar sukuk which are measured at fair value
melalui laba rugi, selisih antara nilai through profit or loss, the difference
wajar dan jumlah tercatat diakui dalam between the fair value and the carrying
laba rugi. amount is recognised in profit or loss.
89
1156 PT Bank Mandiri (Persero) Tbk
Page 650
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
J. Sukuk mudharabah yang diterbitkan J. Sukuk mudharabah issued
Sukuk mudharabah yang diterbitkan Sukuk mudharabah issued is recognised at
disajikan sebesar nilai nominal. Biaya-biaya nominal amount. Transaction costs from the
yang timbul dari penerbitan surat berharga issuance of sukuk mudharabah are
dicatat sebagai beban yang ditangguhkan recognised as deferred expense and
yang disajikan dalam akun “Aset lain-lain” presented as “Other assets” and amortised
dan diamortisasi secara garis lurus selama using straight-line over the terms of sukuk
jangka waktu surat berharga. mudharabah.
K. Penentuan nilai wajar K. Determination of fair value
Nilai wajar adalah pengukuran berbasis Fair value is a market based measurement.
pasar. Pengukuran/penetapan nilai wajar Fair value is the price that would be received
bertujuan untuk mengestimasi harga dimana to sell an asset or paid to transfer a liability in
transaksi teratur (orderly transaction) untuk an orderly transaction among market
menjual aset atau mengalihkan liabilitas participants at the measurement date.
akan terjadi antara pelaku pasar (market
participants) pada tanggal pengukuran.
Ketika tidak terdapat pasar aktif atau harga When there is no active market or the price of
suatu instrumen keuangan yang identik tidak an identical financial instrument cannot be
dapat diobservasi, Grup dapat mengukur observed, the Group can measure fair value
nilai wajar menggunakan teknik penilaian using valuation techniques according to the
sesuai jenis instrumen keuangan. type of financial instrument.
Grup dapat melakukan pengukuran nilai The Group can measure fair value, with the
wajar, dengan hirarki sebagai berikut: following hierarchy:
1. Input Level 1, yaitu harga kuotasian 1. Input Level 1, the quoted prices
(tanpa penyesuaian) di pasar aktif untuk (unadjusted) in active markets for
aset atau liabilitas yang identik yang identical assets or liabilities that the
dapat diakses Grup pada tanggal Group can access at the measurement
pengukuran. date.
2. Input Level 2, yaitu input selain harga 2. Input Level 2, the input other than quoted
kuotasian yang termasuk dalam level 1 price included in level 1 that can be
yang dapat diobservasi untuk aset atau observed for assets or liabilities, either
liabilitas, baik secara langsung atau directly or indirectly.
tidak langsung.
3. Input Level 3, yaitu input yang tidak 3. Input Level 3, the unobservable input for
dapat diobservasi untuk aset atau an asset or liability.
liabilitas.
Pengukuran nilai wajar mengasumsikan A fair value measurement assumes that the
bahwa transaksi untuk menjual aset atau transaction to sell the asset or transfer the
mengalihkan liabilitas terjadi: liability takes place either:
- Di pasar utama untuk aset dan liabilitas - In the principal market for the asset or
tersebut; atau liability; or
- Jika tidak terdapat pasar utama, di - In the absence of a principal market, in
pasar yang paling menguntungkan the most advantageous market for the
untuk aset atau liabilitas tersebut. asset or liability.
90
ANNUAL REPORT 2023 1157
Page 651
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
K. Penentuan nilai wajar (lanjutan) K. Determination of fair value (continued)
Nilai wajar suatu aset atau liabilitas diukur The fair value of an asset or a liability should
menggunakan asumsi yang akan digunakan be measured using the assumptions that
pelaku pasar ketika menentukan harga aset market participants would use when pricing
dan liabilitas tersebut dengan asumsi bahwa the asset or liability, assuming that market
pelaku pasar bertindak dalam kepentingan participants act in their best economic interest.
ekonomi terbaiknya.
Pengukuran nilai wajar aset non-keuangan A fair value measurement of a non-financial
memperhitungkan kemampuan pelaku pasar asset takes into account a market participant's
untuk menghasilkan manfaat ekonomik ability to generate economic benefits by using
dengan menggunakan aset dalam the asset at its highest and best use or by
penggunaan tertinggi dan terbaiknya atau selling it to another market participant that
dengan menjualnya kepada pelaku pasar would use the asset at its highest and best
lain yang akan menggunakan aset tersebut use.
dalam penggunaan tertinggi dan terbaiknya.
Nilai wajar untuk instrumen keuangan yang The fair value of financial instruments traded
diperdagangkan di pasar aktif, seperti efek- in active markets, such as marketable
efek dan obligasi pemerintah, ditentukan securities and government bonds, is
berdasarkan nilai pasar yang berlaku pada determined based on quoted market prices at
tanggal laporan posisi keuangan the consolidated statement of financial
konsolidasian menggunakan harga yang position date using price that published
dipublikasikan secara rutin dan berasal dari regularly and from credible sources such as
sumber yang terpercaya, seperti Bloomberg, quoted market prices from Bloomberg,
Reuters atau harga yang diberikan oleh Reuters or broker’s quoted price. Investments
broker (harga kuotasian). Investasi dalam in mutual fund units are stated at market
unit reksadana dinyatakan sebesar nilai value, in accordance with the net value of
pasar sesuai nilai aset bersih dari reksadana assets of the mutual funds at the consolidated
pada tanggal laporan posisi keuangan statement of financial position date.
konsolidasian.
Instrumen keuangan dianggap memiliki A financial instrument is deemed to be quoted
kuotasi di pasar aktif, jika harga kuotasi in an active market if quoted prices are
tersedia sewaktu-waktu dan dapat diperoleh available at any time and can be obtained
secara rutin dari bursa, pedagang efek regularly from stock exchanges, dealers, and
(dealer), perantara efek (broker) dan harga brokers. These prices reflect actual and
tersebut mencerminkan transaksi pasar yang regular market transactions in a fair
aktual dan rutin dalam suatu transaksi yang transaction. If the criteria above are not met,
wajar. Jika kriteria di atas tidak terpenuhi, the active market is declared unavailable.
maka pasar aktif dinyatakan tidak tersedia. Indications of an inactive market are that there
Indikasi-indikasi dari pasar tidak aktif adalah is a large gap between the bid and ask prices
terdapat selisih yang besar antara harga or a significant increase in the difference
penawaran dan permintaan atau kenaikan between the bid and ask prices, and there are
signifikan dalam selisih harga penawaran only a few recent transactions.
dan permintaan dan hanya terdapat
beberapa transaksi terkini.
Untuk efek-efek yang tidak mempunyai For marketable securities with no quoted
harga pasar, estimasi atas nilai wajar efek- market price, a reasonable estimate of the fair
efek ditetapkan dengan mengacu pada nilai value is determined by reference to the current
wajar instrumen lain yang substansinya market value of another instrument which
sama atau dihitung berdasarkan arus kas substantially has the same characteristic or
yang diharapkan terhadap aset bersih efek- calculated based on the expected cash flows
efek tersebut. of the underlying net asset base of the
marketable securities.
91
1158 PT Bank Mandiri (Persero) Tbk
Page 652
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
K. Penentuan nilai wajar (lanjutan) K. Determination of fair value (continued)
Untuk obligasi pemerintah yang tidak For government bonds with no quoted market
memiliki nilai pasar, estimasi nilai wajar prices, a reasonable estimate of the fair value
ditentukan dengan menggunakan model is determined using the internal model based
internal berdasarkan nilai kini dari arus kas on the present value of expected future cash
masa depan yang diharapkan (pendekatan flows using the next-repricing method with a
next-repricing method) dengan deflator factor.
menggunakan faktor deflator.
L. Reformasi acuan suku bunga L. Interest rate benchmark reform
Untuk pengukuran instrumen keuangan yang For the measurement of financial instruments
menggunakan biaya perolehan diamortisasi using amortised cost (financial assets of debt
(aset keuangan instrumen utang yang instruments classified as amortised cost and
diklasifikasikan sebagai biaya perolehan fair value through other comprehensive
diamortisasi dan nilai wajar melalui income, as well as financial liabilities
penghasilan komprehensif lain, serta measured at amortised cost), changes in the
liabilitas keuangan yang diukur pada biaya future contractual cash flows of those financial
perolehan diamortisasi), perubahan arus kas instruments occurs as a result of interest rate
kontraktual masa depan dari instrumen reform (change in the contractual benchmark
keuangan tersebut yang terjadi akibat interest rate from the previous LIBOR interest
reformasi suku bunga (perubahan suku rate to an alternative benchmark interest rate)
bunga acuan kontraktual dari sebelumnya will change the effective interest rate of the
suku bunga LIBOR menjadi suku bunga financial instrument. The change in contractual
acuan alternatif) akan mengubah tingkat cash flows does not affect the amortised cost
suku bunga efektif instrumen keuangan of the financial instrument, and has no impact
tersebut. Perubahan arus kas kontraktual on profit or loss (practical expedient). Such
tersebut tidak mempengaruhi biaya practical expedient can be applied if and only
perolehan diamortisasi instrumen keuangan if the following 2 (two) requirements are met:
dimaksud, dan tidak berdampak pada laba
atau rugi (penerapan praktis). Penerapan
praktis tersebut dapat diterapkan jika dan
hanya jika 2 (dua) persyaratan berikut
terpenuhi:
1. Perubahan arus kas kontraktual tersebut 1. The change in contractual cash flows is
diperlukan sebagai akibat langsung dari necessary as a direct result of the reform
reformasi acuan suku bunga; dan of benchmark interest rates; and
2. Suku bunga acuan alternatif pengganti 2. The alternative reference interest rate is
secara ekonomis setara (economically economically equivalent to the previously
equivalent) dengan suku bunga acuan used benchmark interest rate.
yang digunakan sebelumnya.
d. Prinsip-prinsip konsolidasian d. Principles of consolidation
Laporan keuangan konsolidasian meliputi laporan The consolidated financial statements include the
keuangan Bank Mandiri dan Entitas Anak yang financial statement of Bank Mandiri and its
mayoritas sahamnya dimiliki atau dikendalikan Subsidiaries in which the majority shares are
oleh Bank Mandiri. owned or controlled by Bank Mandiri.
Pengendalian didapat ketika Bank terekspos atau Control is presumed to exist where the Bank is
memiliki hak atas imbal hasil variabel dari exposed, or has rights, to variable returns from its
keterlibatannya dengan Entitas Anak dan involvement with the Subsidiaries and has ability to
memiliki kemampuan untuk mempengaruhi imbal use its power to affect its returns from its
hasil tersebut melalui kekuasaannya atas Entitas involvement with the Subsidiaries.
Anak.
92
ANNUAL REPORT 2023 1159
Page 653
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
d. Prinsip-prinsip konsolidasian (lanjutan) d. Principles of consolidation (continued)
Bank mengendalikan Entitas Anak jika dan hanya The Bank controls the Subsidiaries if and only if
jika Bank memiliki hak berikut ini: the Bank acquires these rights:
a) Kekuasaan atas Entitas Anak (hak yang ada a) Authority over the Subsidiaries (has existing
saat ini yang mempengaruhi kemampuan rights that affect the current ability to direct the
kini untuk mengarahkan aktivitas relevan relevant activities, that significantly affect the
yang secara signifikan mempengaruhi imbal Subsidiaries’ returns).
hasil Entitas Anak).
b) Eksposur atau hak atas imbal hasil variabel b) Exposure or rights of variable returns from its
dari keterlibatannya dengan Entitas Anak. involvement with the Subsidiaries.
c) Kemampuan untuk menggunakan c) The ability to use its authority over the
kekuasaannya atas Entitas Anak untuk Subsidiaries to affect the amount of the Bank's
mempengaruhi jumlah imbal hasil Bank. returns.
Pada laporan keuangan konsolidasian Bank In the consolidated financial statement of Bank
Mandiri, semua saldo dan transaksi yang Mandiri, all significant inter-company balances and
signifikan antar perusahaan yang dikonsolidasi transactions have been eliminated. The non-
telah dieliminasi. Kepentingan nonpengendali controlling interest net income of Subsidiaries is
atas laba bersih Entitas Anak disajikan sebagai presented as a deduction to consolidated net
pengurang dari laba bersih konsolidasian untuk income in order to present the Bank’s income.
mendapatkan jumlah laba yang menjadi hak Non-controlling interest in net assets is presented
pemilik entitas Bank. Kepentingan nonpengendali as part of equity in the consolidated statement of
dalam aset bersih disajikan sebagai bagian dari financial position, except for non-controlling
ekuitas kecuali kepentingan nonpengendali yang interest from mutual fund consolidation is
berasal dari konsolidasi atas reksadana disajikan presented as part of liabilities in the consolidated
sebagai bagian dari liabilitas dalam laporan posisi statement of financial position.
keuangan konsolidasian.
Laporan keuangan konsolidasian disusun dengan The consolidated financial statements are
menggunakan kebijakan akuntansi yang sama prepared using a consistent accounting policy for
untuk peristiwa dan transaksi sejenis dalam transactions and events in similar circumstances.
kondisi yang sama. Kebijakan akuntansi yang The accounting policies adopted in preparing the
digunakan dalam laporan keuangan consolidated financial statements have been
konsolidasian telah diterapkan secara konsisten consistently applied by the Subsidiaries, unless
oleh Entitas Anak, kecuali bila dinyatakan lain. otherwise stated.
Bila pengendalian atas suatu entitas diperoleh If the control on an entity is obtained or ends in the
atau berakhir dalam tahun berjalan, hasil usaha current year, the entity’s net income is included in
entitas tersebut dimasukkan dalam laporan laba the consolidated statement of of profit or loss and
rugi dan penghasilan komprehensif lain other comprehensive income from the date of
konsolidasian sejak tanggal pengendalian dimulai acquisition of the control or until the date the
atau sampai dengan tanggal pengendalian control ceased.
berakhir.
Transaksi kombinasi bisnis entitas sepengendali, Business combination transaction amongst entities
berupa pengalihan bisnis yang dilakukan dalam under common control, in the form of transfer of
rangka reorganisasi entitas-entitas yang berada business conducted for the reorganisation of
dalam suatu kelompok usaha yang sama, bukan entities under common control, does not represent
merupakan perubahan kepemilikan dalam arti a change of ownership in terms of economic
substansi ekonomi, sehingga transaksi tersebut substance, therefore, there shall be no gain or loss
tidak dapat menimbulkan laba atau rugi bagi recognised by the group as a whole and by
kelompok usaha secara keseluruhan ataupun individual entities within the group.
bagi entitas individual dalam kelompok usaha
tersebut.
Oleh karena transaksi kombinasi bisnis entitas Since the business combination transaction
sepengendali tidak mengakibatkan perubahan amongst entities under common control does not
substansi ekonomi kepemilikan atas bisnis yang cause any change in the economic substance of
dipertukarkan, maka transaksi tersebut diakui ownership of the transferred business, therefore
pada jumlah tercatat berdasarkan metode the transaction is recognised at book value using
penyatuan kepemilikan. the pooling interest method.
93
1160 PT Bank Mandiri (Persero) Tbk
Page 654
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
d. Prinsip-prinsip konsolidasian (lanjutan) d. Principles of consolidation (continued)
Perubahan dalam bagian kepemilikan Bank pada Changes in the Bank’s ownership interest in
Entitas Anak yang tidak mengakibatkan Subsidiaries that do not result in a loss of control
hilangnya pengendalian dicatat sebagai transaksi are accounted for as an equity transaction, in this
ekuitas, dalam hal ini transaksi dengan pemilik case a transaction with owners in their capacity as
dalam kapasitasnya sebagai pemilik. Sehingga owners. Any difference between the amount of the
setiap perbedaan antara jumlah kepentingan adjusted non-controlling interest and the fair value
nonpengendali disesuaikan dan nilai wajar of the consideration paid or received shall be
imbalan yang diberikan atau diterima diakui recognised directly in equity and attributable to the
secara langsung dalam ekuitas dan diatribusikan owners of the parent.
pada pemilik entitas induk.
Entitas yang menerima/melepas bisnis, dalam The entity that accepts/releases a business in a
kombinasi/pelepasan bisnis entitas sepengendali, combination/separation of business amongst
mengakui selisih antara jumlah imbalan yang entities under common control, shall recognise the
dialihkan/diterima dan jumlah tercatat dari setiap difference between benefits being transferred or
transaksi kombinasi bisnis sebagai komponen received and the recorded amount of every
ekuitas dan menyajikannya dalam pos tambahan business combination transaction as equity and
modal disetor/agio saham. present it under additional paid-in capital/share
premium.
Berdasarkan PSAK 38 (Revisi 2012), unsur- Based on SFAS No. 38 (Revised 2012), the
unsur laporan keuangan dari entitas yang elements of the financial statements of the m
bergabung, untuk periode terjadinya kombinasi entities, for the period in which the business
bisnis entitas sepengendali dan untuk periode combination merged entities under common control
komparatif sajian, disajikan sedemikian rupa occurred and for the comparative period presented,
seolah-olah penggabungan tersebut telah terjadi are presented in such a way as if the combination
sejak awal periode entitas yang bergabung dalam had occurred since the beginning of the period
sepengendalian. when the entities were under common control.
e. Transaksi dan saldo dalam mata uang asing e. Foreign currency transactions and balances
Entitas Anak dan kantor cabang luar negeri Subsidiaries and overseas branches
Bank Mandiri menyelenggarakan catatan Bank Mandiri maintains its accounting records in
akuntansinya dalam mata uang Rupiah. Untuk Indonesian Rupiah. For consolidation purposes,
tujuan konsolidasian, laporan keuangan dalam the financial statement of the overseas branches
mata uang asing milik cabang dan Entitas Anak and overseas Subsidiaries of Bank Mandiri
luar negeri Bank Mandiri dijabarkan ke dalam denominated in foreign currencies are translated
mata uang Rupiah dengan dasar kurs Reuters into Rupiah using the Reuters exchange rate for
untuk kurs sebelum 17 Oktober 2022 dan kurs exchange rates before 17 October 2022 and the
Refinitiv Eikon untuk kurs setelah 17 Oktober Refinitiv Eikon exchange rate for exchange rates
2022 sebagai berikut: after 17 October 2022 as follows:
(1) Aset dan liabilitas, komitmen dan kontinjensi (1) Assets and liabilities, commitments and
- menggunakan kurs spot pada tanggal contingencies - using the spot rates at the
laporan posisi keuangan konsolidasian. consolidated statement of financial position
date.
(2) Pendapatan, beban, laba dan rugi - (2) Revenues, expenses, income and losses -
menggunakan kurs tengah rata-rata yang using the average middle rates during each
berlaku pada bulan terjadinya transaksi. month when the transaction occurs.
(3) Akun ekuitas - menggunakan kurs historis (3) Shareholders’ equity accounts - using
pada tanggal transaksi. historical rates on the date of transaction.
(4) Laporan arus kas - menggunakan kurs spot (4) Statement of cash flows - using the spot rates
pada tanggal laporan posisi keuangan at the reporting date, except for profit and loss
konsolidasian, kecuali akun-akun laba rugi statement balances which are translated using
menggunakan kurs tengah rata-rata dan the average middle rates and shareholders’
unsur-unsur ekuitas menggunakan kurs equity balances which are translated using
historis. historical rates.
Selisih yang timbul dari proses penjabaran The differences arising from the translation
laporan keuangan tersebut disajikan sebagai adjustment are presented as “Differences arising
“Selisih kurs karena penjabaran laporan from the translation of financial statements” in
keuangan dalam mata uang asing” pada foreign currencies under the shareholders’ equity
kelompok ekuitas dalam laporan posisi keuangan section in the consolidated statement of financial
konsolidasian. position.
94
ANNUAL REPORT 2023 1161
Page 655
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
e. Transaksi dan saldo dalam mata uang asing e. Foreign currency transactions and balances
(lanjutan) (continued)
Transaksi dan saldo dalam mata uang asing Transactions and balances in foreign currencies
Transaksi dalam mata uang asing dicatat ke Transactions in foreign currencies are recorded
dalam Rupiah menggunakan kurs pada saat into Rupiah by using rates on the date of the
terjadinya transaksi. Pada tanggal laporan posisi transactions. At consolidated statement of financial
keuangan konsolidasian, semua aset dan position date, all foreign currencies monetary
liabilitas moneter dalam mata uang asing assets and liabilities are translated into Rupiah
dijabarkan ke dalam mata uang Rupiah dengan using the Revinitif Eikon spot rates at 3.00 p.m.
menggunakan kurs spot Revinitif Eikon pada WIB (Western Indonesian Time) on 31 December
pukul 15.00 WIB untuk tanggal 31 Desember 2023 and 2022. The resulting gains or losses are
2023 dan 2022. Keuntungan atau kerugian yang credited or charged to the current year’s
timbul dibebankan pada laporan laba rugi dan consolidated statement of profit or loss and other
penghasilan komprehensif lain konsolidasian comprehensive income.
tahun berjalan.
Kurs yang digunakan untuk menjabarkan mata The exchange rates used against the Rupiah at the
uang asing ke dalam Rupiah pada tanggal dates of the consolidated statement of financial
laporan posisi keuangan konsolidasian adalah position are as follows (amounts in full Rupiah):
sebagai berikut (Rupiah penuh):
2023 2022
1 Pound Sterling Inggris 19.626,56 18.786,09 Great Britain Pound Sterling 1
1 Euro Eropa 17.038,32 16.581,72 European Euro 1
1 Dolar Amerika Serikat 15.397,00 15.567,50 United States Dollar 1
100 Yen Jepang 10.888,00 11.781,00 Japanese Yen 100
1 Dolar Australia 10.520,77 10.577,88 Australian Dollar 1
1 Dolar Hong Kong 1.970.73 1.996,55 Hong Kong Dollar 1
1 Yuan China 2.170,06 2.238,91 Chinese Yuan 1
1 Dolar Singapura 11.676,34 11.592,88 Singapore Dollar 1
Mata uang asing lainnya yang tidak diungkapkan Other foreign currencies that are not disclosed as
di atas tidak dianggap signifikan dalam above is considered not material in the translation
penjabaran transaksi dalam mata uang asing of transaction in foreign currencies of the Bank and
Bank Mandiri dan Entitas Anak. Subsidiaries.
f. Transaksi dengan pihak-pihak berelasi f. Transactions with related parties
Bank Mandiri dan Entitas Anak melakukan The Bank and Subsidiaries enter into transactions
transaksi dengan pihak-pihak berelasi seperti with parties which are defined as related parties in
yang didefinisikan dalam PSAK 7 tentang accordance with SFAS No. 7 regarding Related
“Pengungkapan Pihak-pihak Berelasi” dan Party Disclosures and capital market regulation
peraturan regulator pasar modal yaitu Peraturan No. VIII.G.7 regarding Financial Statements
No. VIII.G.7 tentang Penyajian dan Presentation and Disclosure for Issuer or Public
Pengungkapan Laporan Keuangan Emiten atau Companies.
Perusahaan Publik.
Pihak berelasi adalah orang atau entitas yang A related party is a person or entity that is related
terkait dengan entitas yang menyiapkan laporan to the entity that prepares its financial statements
keuangannya (entitas pelapor). Yang termasuk (reporting entity). The related parties are as
pihak berelasi adalah sebagai berikut: follows:
1) Orang yang: 1) A person who:
a) Memiliki pengendalian atau a) Has control or joint control over the
pengendalian bersama atas entitas reporting entity;
pelapor;
b) Memiliki pengaruh signifikan atas entitas b) Has significant influence over the
pelapor; atau reporting entity; or
c) Merupakan personil manajemen kunci c) The key management personnel of the
entitas pelapor atau entitas induk entitas reporting entity or the parent of the
pelapor. reporting entity.
95
1162 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
f. Transaksi dengan pihak-pihak berelasi f. Transactions with related parties (continued)
(lanjutan)
Pihak berelasi adalah orang atau entitas yang A related party is a person or entity that is related
terkait dengan entitas yang menyiapkan laporan to the entity that prepares its financial statements
keuangannya (entitas pelapor). Yang termasuk (reporting entity). The related parties are as follows
pihak berelasi adalah sebagai berikut (lanjutan): (continued):
2) Suatu entitas berelasi dengan entitas pelapor 2) An entity is related to a reporting entity if any
jika memenuhi salah satu hal sebagai of the following are met:
berikut:
a) Entitas dan entitas pelapor adalah a) The entity and the reporting entity are
anggota dari kelompok usaha yang members of the same group;
sama;
b) Suatu entitas adalah entitas asosiasi b) An entity is an associate or joint venture
atau ventura bersama dari entitas; of the entity;
c) Kedua entitas tersebut adalah ventura c) Both entities are joint ventures from the
bersama dari pihak ketiga yang sama; same third party;
d) Suatu entitas adalah ventura bersama d) An entity is a joint venture of a third entity
dari entitas ketiga dan entitas yang lain and the other entity is an associate of the
adalah entitas asosiasi dari entitas third entity;
ketiga;
e) Entitas tersebut adalah suatu program e) The entity is a post-employment benefit
imbalan pasca kerja untuk imbalan kerja plan for the benefits of employee either
dari salah satu entitas pelapor atau from the reporting entity or an entity
entitas yang terkait dengan entitas related to the reporting entity;
pelapor;
f) Entitas yang dikendalikan atau f) The entity is controlled or jointly
dikendalikan bersama oleh orang yang controlled by a person identified as
diidentifikasi sebagaimana dimaksud referred to in point 1); or
dalam angka 1); atau
g) Orang yang diidentifikasi sebagaimana g) A person identified as referred to point 1)
dimaksud dalam angka 1) huruf a) letter a) has significant influence over the
memiliki pengaruh signifikan atas entitas entity or the entity's key management
atau merupakan personil manajemen personnel;
kunci entitas;
h) Entitas yang dikendalikan, dikendalikan h) The entity is controlled, jointly controlled
bersama atau dipengaruhi secara or significantly influenced by the
signifikan oleh Pemerintah yaitu Menteri Government, which is the Minister of
Keuangan atau Pemerintah Daerah Finance or the local governments which
yang merupakan pemegang saham dari is the shareholder of the entity.
entitas.
3) Pihak yang bukan merupakan pihak berelasi 3) Parties which are not related parties are as
adalah sebagai berikut: follows:
a) Dua entitas hanya karena mereka a) Two entities simply because they have
memiliki direktur atau personil the same director or key management
manajemen kunci yang sama atau personnel or because the key
karena personil manajemen kunci dari management personnel of one entity
satu entitas mempunyai pengaruh have significant influence over the other
signifikan atas entitas lain; entity;
b) Dua venturer hanya karena mereka b) Two joint venturers simply because they
mengendalikan bersama atas ventura share joint control of a joint venture;
bersama;
c) Penyandang dana, serikat dagang, c) Fund provider, trade unions, public
entitas pelayanan publik dan service, and ministry and agencies of
departemen dan instansi pemerintah government that does not control, jointly
yang tidak mengendalikan, control or have significant influence over
mengendalikan bersama atau memiliki the reporting entity, solely in the
pengaruh signifikan atas entitas pelapor, execution of normal business with the
semata-mata dalam pelaksanaan entity;
urusan normal dengan entitas;
d) Pelanggan, pemasok, pemegang hak d) Customers, suppliers, franchisors,
waralaba, distributor atau agen umum distributors or general agent with whom
dengan siapa entitas mengadakan an entity enter into transaction with
transaksi usaha dengan volume significant volumes of business solely
signifikan, semata-mata karena because economic dependence due to
ketergantungan ekonomis yang circumstances
diakibatkan oleh keadaan.
Semua transaksi signifikan dengan pihak- All significant transactions with related parties have
pihak berelasi, telah diungkapkan pada been disclosed in Note 56.
Catatan 56.
96
ANNUAL REPORT 2023 1163
Page 657
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
g. Kas dan setara kas g. Cash and cash equivalents
Kas (terutama terdiri dari kas di khasanah dan Cash (mainly consists of cash in vault and cash in
kas di ATM) dan setara kas mencakup kas, giro ATMs) and cash equivalents consist of cash,
pada Bank Indonesia, giro pada bank lain dan current accounts with Bank Indonesia, current
investasi jangka pendek likuid lainnya dengan accounts with other banks and other short term
jangka waktu jatuh tempo 3 (tiga) bulan atau liquid investments with original maturities of 3
kurang sejak tanggal perolehan. (three) months or less since the date of acquisition.
h. Giro pada Bank Indonesia dan bank lain h. Current accounts with Bank Indonesia and
other banks
Giro pada Bank Indonesia dan Bank lain Current accounts with Bank Indonesia and other
diklasifikasikan sebagai biaya perolehan banks are classified as amortised cost. Refer to
diamortisasi. Lihat Catatan 2c untuk kebijakan Note 2c for the accounting policy of amortised cost.
akuntansi atas biaya perolehan diamortisasi.
Giro Wajib Minimum The Minimum Statutory Reserve
Pemenuhan Giro Wajib Minimum (“GWM”) Fulfillment of the Minimum Statutory Reserves
mengacu pada Peraturan Bank Indonesia (PBI) (“GWM”) refers to Bank Indonesia Regulation (PBI)
No. 20/3/PBl/2018 tanggal 29 Maret 2018 tentang No. 20/3/PBl/2018 dated 29 March 2018
Giro Wajib Minimum dalam Rupiah dan Valuta concerning Statutory Reserves in Rupiah and
Asing bagi Bank Umum Konvensional, Bank Foreign Exchange for Conventional Commercial
Umum Syariah, dan Unit Usaha Syariah Banks, Sharia Commercial Banks, and Sharia
sebagaimana telah diubah sebanyak 4 (empat) Business Units as amended 4 (four) times through
kali melalui PBI No. 22/3/PBl/2020 tanggal PBI No.22/3/PBl/2020 dated 24 March 2020, PBI
24 Maret 2020, PBI No.22/10/PBl/2020 tanggal No. 22/10/PBl/2020 dated 28 July 2020, PBI No.
28 Juli 2020, PBI No. 23/16/PBI/2021 tanggal 23/16/PBI/ 2021 dated 17 December 2021, and
17 Desember 2021, dan PBI No. 24/4/PBI/2022 PBI No. 24/4/PBI/2022 dated 25 February 2022.
tanggal 25 Februari 2022.
PBI tersebut dijelaskan lebih lanjut melalui The PBI is further explained by the Regulation of
Peraturan Anggota Dewan Gubemur (PADG) Members of the Board of Governors (PADG)
No. 20/10/PADG/2018 tanggal 31 Mei 2018 No. 20/10/PADG/2018 dated 31 May 2018
tentang Giro Wajib Minimum dalam Rupiah dan concerning Minimum Statutory Reserves in Rupiah
Valuta Asing bagi Bank Umum Konvensional, and Foreign Currency for Conventional
Bank Umum Syariah, dan Unit Usaha Syariah Commercial Banks, Sharia Commercial Banks and
sebagaimana telah diubah terakhir dengan Sharia Business Units as last amended by PADG
PADG No.24/3/PADG/2022 tanggal 1 Maret No.24/3/PADG/2022 dated 1 March 2022 which
2022, yang menyatakan bahwa pemenuhan states that the GWM in rupiah of Conventional
GWM dalam Rupiah Bank Umum Konvensional Commercial Banks (CCB) is set as follows:
(BUK) ditetapkan sebagai berikut:
a. Periode 1 Mei 2020 sampai dengan a. Period 1 May 2020 to 28 February 2022 of
28 Februari 2022 sebesar 3,5% (tiga koma 3.5% (three point five percent) with a daily
lima persen) dengan pemenuhan secara fulfillment of 0.5% (zero point five percent) and
harian sebesar 0,5% (nol koma lima persen) an average of 3% (three percent).
dan secara rata-rata sebesar 3% (tiga
persen).
b. Periode 1 Maret 2022 sampai dengan 31 Mei b. Period 1 March 2022 to 31 May 2022 is 5%
2022 sebesar 5% (lima persen) dengan (five percent) with daily fulfillment of 0% (zero
pemenuhan secara harian sebesar 0% (nol percent) and an average of 5% (five percent).
persen) dan secara rata-rata sebesar 5%
(lima persen).
c. Periode 1 Juni 2022 sampai dengan 30 Juni c. Period 1 June 2022 to 30 June 2022 is 6% (six
2022 sebesar 6% (enam persen) dengan percent) with daily fulfillment of 0% (zero
pemenuhan secara harian sebesar 0% (nol percent) and an average of 6% (six percent).
persen) dan secara rata-rata sebesar 6%
(enam persen).
97
1164 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
h. Giro pada Bank Indonesia dan bank lain h. Current accounts with Bank Indonesia and
(lanjutan) other banks (continued)
Giro Wajib Minimum (lanjutan) The Minimum Statutory Reserve (continued)
Pemenuhan GWM dalam Rupiah untuk Entitas Fulfillment of GWM in Rupiah for Subsidiaries that
Anak yang menjalankan kegiatan usaha dengan carry out business activities with sharia principles
prinsip syariah ditetapkan sebagai berikut: is determined as follows:
a. Periode 1 Mei 2020 sampai dengan a. Period 1 May 2020 to 28 February 2022 is
28 Februari 2022 sebesar 3,5% (tiga koma 3.5% (three point five percent) with a daily
lima persen) dengan pemenuhan secara fulfillment of 0.5% (zero point five percent) and
harian sebesar 0,5% (nol koma lima persen) an average of 3% (three percent).
dan secara rata-rata sebesar 3% (tiga
persen).
b. Periode 1 Maret 2022 sampai dengan 31 Mei b. Period 1 March 2022 to 31 May 2022 is 4%
2022 sebesar 4% (empat persen) dengan (four percent) with daily fulfillment of 0% (zero
pemenuhan secara harian sebesar 0% (nol percent) and an average of 4% (four percent).
persen) dan secara rata-rata sebesar 4%
(empat persen).
c. Periode 1 Juni 2022 sampai dengan 30 Juni c. Period 1 June 2022 to 30 June 2022 is 4.5%
2022 sebesar 4,5% (empat koma lima (four point five percent) with daily fulfillment of
persen) dengan pemenuhan secara harian 0% (zero percent) and an average of 4.5%
sebesar 0% (nol persen) dan secara rata- (four point five percent).
rata sebesar 4,5% (empat koma lima
persen).
Pemenuhan GWM dalam Rupiah baik untuk Fulfillment of GWM in Rupiah for both
Bank Umum Komersial (BUK) maupun Entitas Conventional Commercial Banks (BUK) and
Anak dihitung dengan membandingkan posisi Subsidiaries is calculated by comparing the
saldo rekening Giro Rupiah pada Bank Indonesia balance position of Rupiah Demand Deposits
Real Time Gross Settlement (BI-RTGS) dan accounts at Bank Indonesia Real Time Gross
Bank Indonesia Fast Payment (BI-FAST) Settlement (BI-RTGS) and Bank Indonesia Fast
terhadap rata-rata Dana Pihak Ketiga (DPK) Payment (BI-FAST) to the average Third Party
dalam Rupiah masing-masing BUK dan Entitas Funds (TPF) in Rupiah for each BUK and
Anak selama periode tertentu. Subsidiary for a certain period.
Pada tanggal 30 Juni 2022, telah diterbitkan On 30 June 2022, an extended PADG has been
PADG lanjutan yaitu PADG No. 24/8/PADG/2022 issued, namely PADG No. 24/8/PADG/2022
tentang Peraturan Pelaksanaan Pemenuhan Giro regarding the implementation of Minimum Statutory
Wajib Minimum dalam Rupiah dan Valuta Asing Reserves in Rupiah and Foreign Currency for
bagi Bank Umum Konvensional, Bank Umum Conventional Commercial Banks, Sharia
Syariah, dan Unit Usaha Syariah sebagaimana Commercial Banks and Sharia Business Units, as
telah diubah terakhir dengan PADG No. 12 tahun last amended by PADG No. 12 year 2023. Upon
2023. Pada saat PADG No. 24/8/PADG/2022 the effective date of PADG No. 24/8/PADG/22,
tersebut berlaku, maka PADG PADG No. 20/10/PADG/2018 and its amendments
No. 20/10/PADG/2018 beserta perubahannya are revoked and declared invalid.
dicabut dan dinyatakan tidak berlaku.
98
ANNUAL REPORT 2023 1165
Page 659
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
h. Giro pada Bank Indonesia dan bank lain h. Current accounts with Bank Indonesia and
(lanjutan) other banks (continued)
Giro Wajib Minimum (lanjutan) The Minimum Statutory Reserve (continued)
PADG baru tersebut mengatur bahwa The new PADG regulates that the fulfillment of
pemenuhan GWM dalam Rupiah Bank Umum Minimum Statutory Reserves in Rupiah for
Konvensional (BUK) ditetapkan sebagai berikut: Conventional Commercial Banks (BUK) is
a. Secara harian sebesar 0% (nol persen); dan determined as follows:
b. Secara rata-rata untuk: a. On a daily basis of 0% (zero percent); and
1) Periode 1 Juli 2022 sampai dengan b. On average for:
31 Agustus 2022 sebesar 7,5% (tujuh 1) Period 1 July 2022 to 31 August 2022 of
koma lima persen); dan 7.5% (seven point five percent); and
2) Periode 1 September 2022 dan 2) Period 1 September 2022 onwards of 9%
seterusnya sebesar 9% (sembilan (nine percent).
persen).
GWM dalam Rupiah untuk Entitas Anak yang GWM in Rupiah for Subsidiaries that carry out
menjalankan kegiatan usaha dengan prinsip business activities with sharia principles must be
syariah wajib dipenuhi sebesar: met as follows:
a. Secara harian sebesar 0% (nol persen); dan a. On a daily basis of 0% (zero percent); and
b. Secara rata-rata untuk: b. On average for:
1) Periode 1 Juli 2022 sampai dengan 31 1) Period 1 July 2022 to 31 August 2022 of
Agustus 2022 sebesar 6% (enam 6% (six percent); and
persen); dan
2) Periode 1 September 2022 dan 2) Period 1 September 2022 onwards of
seterusnya sebesar 7,5% (tujuh koma 7.5% (seven point five percent).
lima persen).
Selain itu, Bank Indonesia melakukan penguatan In addition, Bank Indonesia is strengthening
kebijakan untuk mendorong pertumbuhan policies to encourage economic growth through
ekonomi melalui ketentuan insentif GWM dalam regulations of GWM incentives in Rupiah as stated
Rupiah yang dituangkan dalam PBI No. 11 tahun in PBI No. 11 year 2023 dated 18 September 2023
2023 tanggal 18 September 2023 tentang regarding Incentives for Banks Providing Provision
Kebijakan Insentif Likuiditas Makroprudensial, of Funds for Certain and Inclusive Economic
sebagaimana diatur lebih lanjut melalui PADG Activities, as further stipulated through PADG
Nomor 11 tahun 2023 tanggal 27 September No. 11 year 2023 dated 27 September 2023
2023 tentang Peraturan Pelaksanan Kebijakan regarding Implementation Regulation of Incentives
Insentif Likuiditas Makroprudensial. Bank Policy of Macroprudential Liquidity. Bank Indonesia
Indonesia memberikan Kebijakan Insentif provides GWM Macroprudential Liquidity
Likuiditas Makroprudensial (KLM) GWM dalam Incentives Policy (KLM) in Rupiah to banks that
Rupiah kepada bank yang melakukan provide funds for certain and inclusive economic
penyediaan dana untuk kegiatan ekonomi activities including: (a) granting loans or financing
meliputi: (a) pemberian kredit atau pembiayaan to priority sectors and MSMEs which determined
kepada sektor tertentu yang ditetapkan Bank by Bank Indonesia; (b) granting inclusive loans or
Indonesia; (b) pemberian kredit atau pembiayaan financing based on achievement of the
inklusif berdasarkan pencapaian rasio Macroprudential Inclusive Financing Ratio (RPIM);
pembiayaan inklusif makroprudensial (RPIM); and/or (c) granting loans or financing to micro ultra
(c) pemberian kredit atau pembiayaan kepada business (UMi); (d) granting sustainable loans or
usaha ultra mikro (UMi); (d) pemberian kredit financing; (e) other financing determined by Bank
atau pembiayaan berwawasan lingkungan; Indonesia.
(e) pembiayaan lainnya yang ditetapkan Bank
Indonesia.
Besaran KLM ditetapkan paling tinggi sebesar The KLM amount is set at a maximum of 4% (four
4% (empat persen). percent)
99
1166 PT Bank Mandiri (Persero) Tbk
Page 660
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
h. Giro pada Bank Indonesia dan bank lain h. Current accounts with Bank Indonesia and
(lanjutan) other banks (continued)
Penyangga Likuiditas Makroprudensial Macroprudential Liquidity Buffer
Penyangga Likuiditas Makroprudensial, Macroprudential Liquidity Buffer, will be mentioned
selanjutnya disebut PLM, adalah cadangan as MLB is a minimum statutory reserve which
likuiditas minimum dalam Rupiah yang wajib should be maintain in Rupiah by Conventional
dipelihara oleh BUK dalam bentuk surat berharga Commercial Bank in the form of securities that met
yang memenuhi persyaratan tertentu, yang certain requirements and the amount will be
besarnya ditetapkan oleh Bank Indonesia determined by Bank Indonesia in certain
sebesar persentase tertentu dari DPK BUK percentage of Conventional Commercial Bank
dalam Rupiah. Sedangkan bagi BUS, Penyangga Third Party Fund in Rupiah. For Sharia
Likuiditas Makroprudensial Syariah (PLM Conventional Bank Macroprudential Liquidity buffer
Syariah) adalah cadangan likuiditas minimum (MLB Sharia) is minimum statutory reserve which
dalam Rupiah yang wajib dipelihara oleh BUS should be maintain by Sharia Commercial Bank in
dalam bentuk surat berharga syariah yang the form of sharia securities that met certain
memenuhi persyaratan tertentu, yang besarnya requirements and the amount will be determined
ditetapkan oleh Bank Indonesia sebesar by Bank Indonesia in certain percentage of sharia
persentase tertentu dari DPK BUS dalam Rupiah. commercial bank’s Third Party Funds in Rupiah.
Pemenuhan PLM mengacu pada PBI The requirement of latest MLB refers to PBI
No. 20/4/PBl/2018 tanggal 29 Maret 2018 tentang No. 20/4/PBl/2018 dated 29 March 2018
Rasio lntermediasi Makroprudensial dan concerning Macroprudential lntermediation Ratio
Penyangga Likuiditas Makroprudensial bagi Bank and Macroprudential Liquidity Buffer for
Umum Konvensional, Bank Umum Syariah, dan Conventional Commercial Bank, Sharia
Unit Usaha Syariah sebagaimana diubah terakhir Commercial Banks and Sharia Business Units as
dengan PBI No. 24/16/PBI/2022 tanggal last amended by PBI No. 24/16/PBI/2022 dated
31 Oktober 2022 tentang Perubahan Keempat 31 October 2022 concerning Macroprudential
Atas Peraturan Bank Indonesia Nomor lntermediation Ratio and Macroprudential Liquidity
20/4/PBI/2018 Tentang Rasio Intermediasi Buffer for Conventional Commercial Bank, Sharia
Makroprudensial Dan Penyangga Likuiditas Commercial Banks and Sharia Business Units. The
Makroprudensial Bagi Bank Umum Konvensional, PBI is further explained through PADG
Bank Umum Syariah, Dan Unit Usaha Syariah. No. 21/22/PADG/2019 dated 28 November 2019,
PBI tersebut dijelaskan lebih lanjut melalui PADG as amended 7 (seven) times to PADG
No. 21/22/PADG/2019 tanggal 28 November No. 22/11/PADG/2020 dated 29 April 2020, PADG
2019, sebagaimana telah diubah sebanyak No. 22/30/PADG/ 2020 dated 5 October 2020,
7 (tujuh) kali menjadi PADG PADG No. 23/7/PADG/2021 dated 26 April 2021,
No.22/11/PADG/2020 tanggal 29 April 2020, PADG No. 23/31/PADG/2021 dated 31 December
PADG No. 22/30/PADG/2020 tanggal 5 Oktober 2021, PADG No. 24/14/PADG/2022 dated
2020, PADG No. 23/7/PADG/2021 tanggal 31 October 2022, PADG No. 10 of 2023 dated
26 April 2021, PADG No. 23/31/PADG/2021 14 September 2023, and PADG No. 18 of 2023,
tanggal 31 Desember 2021, PADG whereby the MLB is determined at 5% (five
No. 24/14/PADG/2022 tanggal 31 Oktober 2022, percent) of BUK deposits in Indonesian Rupiah,
PADG Nomor 10 Tahun 2023 tanggal and for subsidiaries engaging in business activities
14 September 2023 , dan PADG No. 18 Tahun based on Sharia principles, the MLB amount is set
2023 dimana besaran PLM ditentukan sebesar at 3.5% (three point five percent) of the
5% (lima persen) dari DPK BUK dalam Rupiah Subsidiary's third party funds in Indonesian
dan besaran PLM untuk Entitas Anak yang Rupiah.
menjalankan kegiatan usaha dengan prinsip
syariah adalah sebesar 3,5% (tiga koma lima
persen) dari DPK Entitas Anak dalam Rupiah.
100
ANNUAL REPORT 2023 1167
Page 661
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
h. Giro pada Bank Indonesia dan bank lain h. Current accounts with Bank Indonesia and
(lanjutan) other banks (continued)
Rasio Intermediasi Makroprudensial Macroprudential Intermediation Ratio
Rasio lntermediasi Makroprudensial (RIM) The Macroprudential Intermediation Ratio (RIM)
dahulu disebut sebagai Loan to Funding Ratio was formerly known as the Loan to Funding Ratio
(LFR). Berdasarkan PBI No. 20/4/PBl/2018 (LFR). Based on PBI No. 20/4/PBl/2018 dated
tanggal 29 Maret 2018 tentang Rasio 29 March 2018 concerning Macroprudential
lntermediasi Makroprudensial dan Penyangga Intermediation Ratio and Macroprudential Liquidity
Likuiditas Makroprudensial bagi Bank Umum Buffer for Conventional Commercial Banks, Sharia
Konvensional, Bank Umum Syariah, dan Unit Commercial Banks and Sharia Business Units the
Usaha Syariah, penyebutan LFR berubah term LFR changes to Macroprudential
menjadi Rasio lntermediasi Makroprudensial Intermediation Ratio (RIM) with the obligation to
(RIM) dengan kewajiban pemenuhan Giro RIM fulfill RIM's current account effective on
mulai berlaku pada tanggal 16 Juli 2018. 16 July 2018. The regulation has been amended
Peraturan tersebut telah disempurnakan 4 (four) times to become PBI No. 21/12/PBl/2019
sebanyak 4 (empat) kali menjadi PBI No. dated 25 November 2019, PBI No. 22/17/PBI/2020
21/12/PBl/2019 tanggal 25 November 2019, dated 30 September 2020, PBI
PBI No. 22/17/PBI/2020 tanggal No. 23/17/PBI/2021 dated 17 December 2021 and
30 September 2020, PBI No. 23/17/PBI/2021 PBI No. 24/16/PBI/2022 dated 31 October 2022.
tanggal 17 Desember 2021, dan PBI The PBI is further explained through PADG
No. 24/16/PBI/2022 tanggal 31 Oktober 2022. No. 21/22/PADG/2019 dated 28 November 2019,
PBI tersebut dijelaskan lebih lanjut melalui as amended 5 (five) times to PADG
PADG No. 21/22/PADG/2019 tanggal No. 22/11/PADG/2020 dated 29 April 2020, PADG
28 November 2019, sebagaimana telah diubah No. 22/30/PADG/2020 dated 5 October 2020,
sebanyak 5 (lima) kali menjadi PADG PADG No. 23/7/PADG/2021 dated 26 April 2021,
No. 22/11/PADG/2020 tanggal 29 April 2020, PADG No. 23/31/PADG/2021 dated 31 December
PADG No. 22/30/PADG/2020 tanggal 5 Oktober 2021 and PADG No. 24/14/PADG/2022 dated
2020, PADG No. 23/7/PADG/2021 tanggal 31 October 2022.
26 April 2021, PADG No.23/31/PADG/2021
tanggal 31 Desember 2021, dan PADG
No. 24/14/PADG/2022 tanggal 31 Oktober
2022.
Berdasarkan Peraturan tersebut, RIM adalah Based on those Regulations, RIM is the ratio of the
rasio hasil perbandingan antara: results of the comparison of:
a. Kredit yang diberikan kepada pihak ketiga a. Loans to third party in Rupiah and foreign
dalam Rupiah dan Valuta Asing; dan currencies; and
b. Surat berharga korporasi dalam Rupiah dan b. Corporate marketable securities in Rupiah and
Valuta Asing yang memenuhi persyaratan foreign currencies which meet certain
tertentu yang dimiliki Bank, terhadap: requirements over:
a. DPK bank dalam bentuk giro, tabungan a. TPF bank in terms of current account,
dan simpanan berjangka/deposito dalam saving account and time deposits in
Rupiah dan Valuta asing, tidak termasuk rupiah and foreign currencies excluding
dana antarbank; interbank fund;
b. Surat berharga dalam Rupiah dan b. Marketable securities issued by the bank
Valuta Asing yang memenuhi in rupiah and foreign currencies which
persyaratan tertentu, yang diterbitkan meet certain requirement which issued for
oleh Bank untuk memperoleh sumber funding; and
pendanaan; dan
c. Pinjaman yang diterima dalam Rupiah c. Fund borrowing in Rupiah and foreign
dan Valuta Asing yang memenuhi currencies which met certain
persyaratan tertentu, yang diterima oleh requirements that were received by CCB
BUK untuk memperoleh sumber for funding.
pendanaan.
101
1168 PT Bank Mandiri (Persero) Tbk
Page 662
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
h. Giro pada Bank Indonesia dan bank lain h. Current accounts with Bank Indonesia and
(lanjutan) other banks (continued)
Giro Rasio Intermediasi Makroprudensial Macroprudential Intermediation Ratio Current
Accounts
Giro atas pemenuhan RIM yang selanjutnya Current accounts for RIM fulfillment, hereinafter
disebut Giro RIM adalah saldo pada rekening referred to as RIM Current Account, are the current
Giro Rupiah pada Bank Indonesia Real Time accounts balance in Rupiah current accounts.
Gross Settlement (BI-RTGS) dan dana Bank Account at Bank Indonesia Real Time Gross
Indonesia Fast Payment (BI-Fast) yang wajib Settlement (BI-RTGS) and Bank Indonesia Fast
dipelihara oleh Bank. Dalam hal RIM berada Payment (BI-FAST) which must be maintained by
dalam kisaran target RIM maka Giro RIM the Bank. In the event that RIM falls within RIM's
ditetapkan sebesar 0% (nol persen) dari DPK target range, RIM's Current Account is set at 0%
dalam Rupiah. Sedangkan apabila RIM berada di (zero percent) of TPF in rupiah. Meanwhile, if RIM
luar kisaran target RIM, maka Giro RIM is outside the range of RIM's target, RIM's current
ditetapkan sebesar hasil perkalian antara accounts are determined as the result of the
Parameter Disinsentif Bawah atau Parameter multiplication of the Lower Disincentive Parameter
Disinsentif Atas, selisih antara RIM dan Target or Upper Disincentive Parameter, the difference
RIM, serta DPK dalam Rupiah. between RIM and RIM's target, and TPF in rupiah.
Besaran dan parameter yang digunakan dalam The amounts and parameters used in fulfilling RIM
pemenuhan Giro RIM ditetapkan: Current Account are determined as follows:
a. Batas bawah Target RIM sebesar 84% a. The lower limit of RIM's Target of 84% (eighty
(delapan puluh empat persen); four percent);
b. Batas atas Target RIM sebesar 94% b. The upper limit of RIM's Target of 94% (ninety
(sembilan puluh empat persen); four percent);
c. Kewajiban Penyediaan Modal Minimum c. Minimum Capital Adequacy Requirement
(KPMM) lnsentif sebesar 14% (empat belas (CAR) Incentive of 14% (fourteen percent);
persen);
d. Parameter Disinsentif Bawah ditetapkan: d. The Lower Disincentive Parameters are
defined as follows:
1. Sebesar 0 (nol), jika BUK memiliki rasio 1. Amounting to 0 (zero), if the BUK has
kredit bermasalah secara bruto lebih gross non-performing loan ratio greater
besar dari atau sama dengan 5% (lima than or equal to 5% (five percent);
persen);
2. Sebesar 0 (nol), jika BUK memiliki: 2. Amounting to 0 (zero), if the BUK has:
a) Rasio kredit bermasalah secara a) Gross non-performing loan ratio is
bruto lebih kecil dari 5% (lima less than 5% (five percent); and
persen); dan
b) KPMM lebih kecil dari atau sama b) CAR is greater than or equal to
dengan KPMM lnsentif; Incentive CAR
3. Sebesar 0,1 (nol koma satu), jika BUK 3. Amounting to 0.1 (zero point one), if the
memiliki: CCB has:
a) Rasio kredit bermasalah secara a) Gross non-performing loan ratio is
bruto lebih kecil dari 5% (lima less than 5% (five percent); and
persen); dan
b) KPMM lebih besar dari KPMM b) CAR is greater than incentive CAR
lnsentif dan lebih kecil dari atau and less than or equal to 19%
sama dengan 19% (sembilan belas (nineteen percent); and
persen); dan
4. Sebesar 0,15 (nol koma satu lima), jika 4. Amounting to 0.15 (zero point one five), if
BUK memiliki: CCB has:
a) Rasio kredit bermasalah secara a) Gross Non-Performing Loans Ratio is
bruto lebih kecil dari 5% (lima less than 5% (five percent); and
persen); dan
b) KPMM lebih besar dari 19% b) CAR is greater than 19% (nineteen
(sembilan belas persen); dan percent); and
e. Parameter Disinsentif Atas ditetapkan: e. Upper Disincentive Parameters are
determined as follows:
1. Sebesar 0 (nol), jika BUK memiliki 1. Amounting to 0 (zero), if the Bank has
KPMM lebih besar dari KPMM lnsentif; CAR greater than or equal to Incentive
atau CAR; or
2. Sebesar 0 (nol), jika BUK memiliki 2. Amounting to 0 (zero), if the Bank has
KPMM lebih kecil dari atau sama CAR smaller than Incentive CAR.
dengan KPMM lnsentif.
102
ANNUAL REPORT 2023 1169
Page 663
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
i. Penempatan pada Bank Indonesia dan bank i. Placements with Bank Indonesia and other
lain banks
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks
merupakan penempatan dana dalam bentuk represent placements in the form of Bank
Deposit Facility (DF), Fasilitas Simpanan Bank Indonesia Deposit Facility, sharia FASBI (Fasilitas
Indonesia Syariah (FASBIS), Pasar Uang Antar Simpanan Bank Indonesia Syariah (FASBIS)),
Bank, Pasar Uang Antar Bank Syariah, deposito interbank call money, sharia interbank call money,
berjangka dan lain-lain. time deposits and others.
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks
disajikan sebesar biaya perolehan diamortisasi are stated at amortised cost using effective interest
dengan menggunakan suku bunga efektif rate less any allowance for impairment losses.
dikurangi dengan cadangan kerugian penurunan
nilai.
Sesuai dengan Peraturan Otoritas Jasa In accordance with Regulation of Financial
Keuangan (POJK) No. 40/POJK.03/2019 tanggal Services Authority (POJK) No. 40/POJK.03/2019
19 Desember 2019 tentang Penilaian Kualitas dated 19 December 2019 concerning the Quality
Aset Bank Umum, seluruh bentuk penempatan Assessment of Commercial Banks, all forms of
pada Bank Indonesia ditetapkan memiliki kualitas placements with Bank Indonesia are determined to
lancar. have current quality.
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks
diklasifikasikan sebagai biaya perolehan are classified as amortised cost. Refer to Note 2c
diamortisasi. Lihat Catatan 2c untuk kebijakan for the accounting policy of amortised cost.
akuntansi atas biaya perolehan diamortisasi.
j. Efek-efek j. Marketable securities
Efek-efek yang dimiliki terdiri dari efek-efek yang Marketable securities consist of securities traded in
diperdagangkan di pasar uang seperti Sertifikat the money market such as Certificates of Bank
Bank Indonesia (SBI), Sertifikat Bank Indonesia Indonesia (Sertifikat Bank Indonesia (SBI)), Sharia
Syariah (SBIS), Surat Perbendaharaan Negara Certificates of Bank Indonesia (Sertifikat Bank
(SPN), Negotiable Certificates of Deposits, Indonesia Syariah (SBIS)), Government Treasury
Medium Term Notes, Treasury Bills yang Bills (Surat Perbendaharaan Negara (SPN))
diterbitkan oleh pemerintah negara lain dan Negotiable Certificates of Deposits, Medium Term
Pemerintah Republik Indonesia, wesel ekspor, Notes, Treasury Bills issued by government of
efek-efek yang diperdagangkan di pasar modal other country and Government of Republic of
seperti unit reksadana, serta efek-efek yang Indonesia, export bills, securities traded on the
diperdagangkan di bursa efek seperti saham dan capital market such as mutual fund units and
obligasi, termasuk obligasi syariah perusahaan. securities traded on the stock exchanges such as
shares and bonds including sharia corporate
bonds.
Efek-efek diklasifikasikan sebagai aset keuangan Marketable securities are classified as financial
dalam kelompok diukur pada nilai wajar melalui assets at fair value through profit or loss, fair value
laba rugi, nilai wajar melalui penghasilan through other comprehensive income, and at
komprehensif lain, dan biaya perolehan amortised cost. Refer to Note 2c for the accounting
diamortisasi. Lihat Catatan 2c untuk kebijakan policy of financial assets through fair value through
akuntansi atas aset keuangan dalam kelompok profit or loss, fair value through other
diukur pada nilai wajar melalui laba rugi, nilai comprehensive income, and at amortised cost.
wajar melalui penghasilan komprehensif lain, dan
biaya perolehan diamortisasi.
Investasi dalam unit reksadana dinyatakan Investments in mutual funds units are stated at
sebesar nilai pasar sesuai nilai aset bersih dari market value, in accordance with the net assets
reksadana pada tanggal laporan posisi keuangan value of mutual funds at the date of the
konsolidasian. consolidated statement of financial position.
103
1170 PT Bank Mandiri (Persero) Tbk
Page 664
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
j. Efek-efek (lanjutan) j. Marketable securities (continued)
Untuk efek-efek yang diperdagangkan di pasar Marketable securities which are traded in
keuangan yang terorganisasi, nilai wajar tersebut organised financial markets, the fair value is
umumnya ditentukan dengan mengacu pada generally determined by reference to quoted
harga pasar kuotasian yang terjadi di bursa efek market prices by the stock exchanges at the close
pada akhir hari pada tanggal laporan posisi of business on the consolidated statement of
keuangan konsolidasian. Untuk efek-efek yang financial position date. For marketable securities
tidak mempunyai harga pasar, estimasi atas nilai with no quoted market price, a reasonable estimate
wajar efek-efek ditetapkan dengan mengacu of the fair value is determined by reference to the
pada nilai wajar instrumen lain yang substansinya current market value of another instrument which
sama atau dihitung berdasarkan arus kas yang substantially has the same characteristic or
diharapkan terhadap aset bersih efek-efek calculated based on the expected cash flows of the
tersebut. Penurunan nilai wajar permanen atas underlying net asset of the marketable securities.
efek-efek untuk biaya perolehan diamortisasi dan Any permanent impairment in the fair value of
nilai wajar melalui penghasilan komprehensif lain marketable securities classified as amortised cost
dibebankan pada laporan laba rugi dan and fair value through other comprehensive
penghasilan komprehensif lain konsolidasian income is charged to current year’s consolidated
periode berjalan. statement of profit or loss and other
comprehensive income.
Pemindahan efek ke klasifikasi dimiliki biaya Reclassification of marketable securities to
perolehan diamortisasi dari klasifikasi nilai wajar amortised cost from fair value through other
melalui penghasilan komprehensif lain dicatat comprehensive income classification is recorded at
sebesar nilai wajarnya. Keuntungan atau fair value. Unrealised gains or losses are recorded
kerugian yang belum direalisasi tetap dilaporkan in the equity section and will be amortised up to the
dalam komponen ekuitas dan diamortisasi maturity date of the marketable securities using the
dengan metode suku bunga efektif selama sisa effective interest rate method over the remaining
umur efek tersebut ke laporan laba rugi dan tenor of marketable securities to consolidated
penghasilan komprehensif lain konsolidasian. statement of profit or loss and other
comprehensive income.
k. Obligasi pemerintah k. Government bonds
Obligasi pemerintah adalah surat utang yang Government bonds represent bonds issued by the
diterbitkan oleh Pemerintah Republik Indonesia. Government of the Republic of Indonesia.
Obligasi pemerintah terdiri dari obligasi Government bonds consist of government bonds
pemerintah yang diperoleh dalam rangka from the recapitalisation program and government
program rekapitalisasi dan obligasi pemerintah bonds purchased from the market.
yang dibeli dari pasar.
Obligasi pemerintah diklasifikasikan sebagai aset Government bonds are classified as financial
keuangan dalam kelompok diukur pada nilai assets at fair value through profit or loss, fair value
wajar melalui laba rugi, nilai wajar melalui through other comprehensive income and at
penghasilan komprehensif lain, dan biaya amortised cost. Refer to Note 2c for the accounting
perolehan diamortisasi. Lihat Catatan 2c untuk policy of financial assets at fair value through profit
kebijakan akuntansi atas aset keuangan dalam or loss, fair value through other comprehensive
kelompok diukur pada nilai wajar melalui laba income and at amortised cost.
rugi, nilai wajar melalui penghasilan
komprehensif lain, dan biaya perolehan
diamortisasi.
l. Tagihan lainnya - transaksi perdagangan l. Other receivables - trade transactions
Tagihan lainnya - transaksi perdagangan adalah Other receivables - trade transactions represent
tagihan sebagai akibat dari perjanjian pemberian receivables resulting from contracts for trade-
fasilitas perdagangan kepada debitur yang akan related facilities given to customers, which will be
ditagih pada saat jatuh tempo. reimbursed on maturity.
Tagihan lainnya diklasifikasikan sebagai aset Other receivables - trade transactions are
keuangan dalam kelompok biaya perolehan classified as financial assets at amortised cost.
diamortisasi. Lihat Catatan 2c untuk kebijakan Refer to Note 2c for the accounting policy of
akuntansi aset keuangan dalam kelompok biaya amortised cost.
perolehan diamortisasi.
104
ANNUAL REPORT 2023 1171
Page 665
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
m. Tagihan atas efek-efek yang dibeli dengan m. Securities purchased under agreements to
janji dijual kembali dan liabilitas atas efek- resell and securities sold under agreements to
efek yang dijual dengan janji dibeli kembali repurchase liabilities
Tagihan atas efek-efek yang dibeli dengan janji Securities purchased under agreements to resell
dijual kembali diklasifikasikan sebagai aset are classified as financial assets at amortised cost.
keuangan dalam kelompok biaya perolehan Refer to Note 2c for the accounting policy financial
diamortisasi. Lihat Catatan 2c untuk kebijakan assets of amortised cost.
akuntansi atas aset keuangan dalam kelompok
biaya perolehan diamortisasi.
Tagihan atas efek-efek yang dibeli dengan janji Securities purchased under agreements to resale
dijual kembali disajikan sebagai liabilitas dalam are presented as assets in the consolidated
laporan posisi keuangan konsolidasian sebesar statement of financial position at the agreed resale
harga pembelian kembali yang disepakati price less unamortised prepaid interest and
dikurangi dengan bunga dibayar dimuka yang allowance for impairment losses. The difference
belum diamortisasi dan cadangan kerugian between the purchase price and the agreed resale
penurunan nilai. Selisih antara harga beli dan price is treated as deferred (unamortised) interest
harga jual kembali yang disepakati diperlakukan income and amortised as income over the period,
sebagai pendapatan bunga dibayar dimuka dan commencing from the acquisition date to the resale
diakui sebagai pendapatan bunga selama jangka date using the effective interest rate method.
waktu sejak efek-efek tersebut dibeli hingga dijual
kembali dengan menggunakan metode suku
bunga efektif.
Efek-efek yang dijual dengan janji untuk dibeli Securities sold under agreements to repurchase
kembali diklasifikasikan sebagai liabilitas are classified as financial liabilities at amortised
keuangan yang diukur dengan biaya perolehan cost. Refer to Note 2c for the accounting policy for
diamortisasi. Lihat Catatan 2c untuk kebijakan financial liabilities at amortised cost.
akuntansi atas liabilitas keuangan yang diukur
dengan biaya perolehan diamortisasi.
Entitas Anak mencatat transaksi reverse repo The Subsidiaries recognised the reverse repo
syariah mengacu ke PSAK 111 tentang sharia in accordance with SFAS No. 111 regarding
“Akuntansi Wa’d” yang diterapkan secara “Accounting Wa’d” which applied prospectively. At
prospektif. Pada saat pengakuan awal, Entitas initial recognition, Subsidiaries classified sharia
Anak mengklasifikasikan surat berharga syariah securities as measured at fair value through other
dalam kategori diukur pada nilai wajar melalui comprehensive income. Gains or losses arising
penghasilan komprehensif lain. Keuntungan atau from changes in fair value are recognised in other
kerugian dari perubahan nilai wajar diakui dalam comprehensive income.
penghasilan komprehensif lain.
n. Tagihan derivatif dan liabilitas derivatif n. Derivative receivables and derivative payables
Seluruh instrumen derivatif (termasuk transaksi All derivative instruments (including foreign
valuta asing untuk tujuan pendanaan dan currency transactions for funding and trading
perdagangan) dicatat dalam laporan posisi purposes) are recognised in the consolidated
keuangan konsolidasian berdasarkan nilai statement of financial position at their fair values.
wajarnya. Nilai wajar tersebut ditentukan Fair value is determined based on market value
berdasarkan harga pasar dengan menggunakan using Revinitif Eikon rate at reporting date or
kurs Revinitif Eikon pada tanggal laporan atau discounted cash flow method.
metode diskonto arus kas.
Tagihan derivatif disajikan sebesar keuntungan Derivative receivables are presented at the amount
yang belum direalisasi dari kontrak derivatif. of unrealised gain from derivative contracts.
Liabilitas derivatif disajikan sebesar kerugian Derivative payables are presented at the amount of
yang belum direalisasi dari kontrak derivatif. unrealised loss from derivative contracts.
105
1172 PT Bank Mandiri (Persero) Tbk
Page 666
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
n. Tagihan derivatif dan liabilitas derivatif n. Derivative receivables and derivative payables
(lanjutan) (continued)
Keuntungan atau kerugian dari kontrak derivatif Gains or losses from derivative contracts are
disajikan dalam laporan keuangan konsolidasian presented in the consolidated financial statements
berdasarkan tujuan Bank atas transaksi yaitu based on its purpose designated upon acquisition,
untuk (1) lindung nilai atas nilai wajar, (2) lindung for (1) fair value hedge, (2) cash flow hedge,
nilai atas arus kas, (3) lindung nilai atas investasi (3) net investment in a foreign operation hedge,
bersih pada kegiatan operasi luar negeri dan (4) and (4) trading instruments as follows:
instrumen perdagangan, sebagai berikut:
1. Keuntungan atau kerugian dari kontrak 1. Gain or loss on a derivative contract
derivatif yang ditujukan dan memenuhi designated and qualified as a fair value
syarat sebagai instrumen lindung nilai atas hedging instrument and the gain or loss
nilai wajar dan keuntungan atau kerugian arising from the changes in fair value of
atas perubahan nilai wajar aset dan liabilitas hedged assets and liabilities is recognised as
yang dilindungi, diakui sebagai laba atau rugi gain or loss that can be set off one another
yang dapat saling hapus dalam periode during the same accounting period/year. Any
akuntansi yang sama. Setiap selisih yang difference representing hedge ineffectiveness
terjadi menunjukkan terjadinya and directly recognised as gain or loss in
ketidakefektifan lindung nilai dan secara current year.
langsung diakui sebagai laba atau rugi tahun
berjalan.
2. Bagian efektif dari keuntungan atau kerugian 2. The effective portion arising from gain or loss
atas kontrak derivatif yang ditujukan sebagai of derivative contracts designated as a cash
lindung nilai atas arus kas dilaporkan flow hedge instruments is reported as other
sebagai penghasilan komprehensif lain. comprehensive income. The hedge ineffective
Bagian yang tidak efektif dari lindung nilai portion is recognised as a gain or loss in the
dilaporkan sebagai laba atau rugi tahun current year.
berjalan.
3. Keuntungan atau kerugian dari kontrak 3. Gain or loss arising from derivative contract
derivatif yang ditujukan sebagai lindung nilai that is designated as a net investment hedge
atas investasi bersih pada kegiatan operasi in a foreign operation is reported as other
luar negeri dilaporkan sebagai penghasilan comprehensive income, as long as the
komprehensif lain, sepanjang transaksi transactions are effectively recognised as
tersebut dianggap efektif sebagai transaksi hedge transactions.
lindung nilai.
4. Keuntungan atau kerugian dari kontrak 4. Gain or loss arising from derivative contract
derivatif yang tidak ditujukan sebagai that is not designated as a hedging instrument
instrumen lindung nilai (atau kontrak derivatif (or derivative contract that does not qualify as
yang tidak memenuhi persyaratan sebagai a hedging instrument) is recognised as gain or
instrumen lindung nilai) diakui sebagai laba loss in current year.
atau rugi pada tahun berjalan.
Tagihan derivatif diklasifikasikan sebagai aset Derivative receivables are classified as financial
keuangan dalam kelompok diukur pada nilai assets at fair value through profit or loss,
wajar melalui laba rugi, sedangkan liabilitas meanwhile derivative payables are classified as
derivatif diklasifikasikan sebagai liabilitas financial liabilities at fair value through profit or
keuangan dalam kelompok diukur pada nilai loss. Refer to Note 2c for the accounting policy of
wajar melalui laba rugi. Lihat Catatan 2c untuk financial assets and liabilities at fair value through
kebijakan akuntansi untuk aset keuangan dan profit or loss.
liabilitas keuangan dalam kelompok diukur pada
nilai wajar melalui laba rugi.
o. Kredit yang diberikan dan piutang/ o. Loans and sharia receivables/financing
pembiayaan syariah
Kredit yang diberikan adalah penyediaan uang Loans represent provision of cash or cash
atau tagihan yang dapat disetarakan dengan kas, equivalent receivables based on lending
berdasarkan persetujuan atau kesepakatan agreements with borrowers, which the borrowers
pinjam-meminjam dengan debitur yang are required to repay their debts with interest after
mewajibkan debitur untuk melunasi utang berikut a specified period, and matured trade finance
bunganya setelah jangka waktu tertentu dan facilities which have not been settled within
tagihan yang berasal dari transaksi perdagangan 15 days.
yang telah jatuh tempo yang belum diselesaikan
dalam waktu 15 hari.
106
ANNUAL REPORT 2023 1173
Page 667
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
o. Kredit yang diberikan dan piutang/ o. Loans and sharia receivables/financing
pembiayaan syariah (lanjutan) (continued)
Kredit sindikasi, kredit dalam rangka pembiayaan Syndication loans, direct financing and joint
langsung dan pembiayaan bersama serta financing, and channeling loans are stated at their
penerusan dinyatakan sebesar saldonya sesuai outstanding balances in proportion to the risks
dengan porsi kredit yang risikonya ditanggung borne by the Bank and its Subsidiaries.
oleh Bank Mandiri dan Entitas Anak.
Piutang/pembiayaan syariah Sharia receivables/financing
Di dalam kredit yang diberikan termasuk Included in loans are financing provided by
pembiayaan oleh PT Bank Syariah Indonesia PT Bank Syariah Indonesia Tbk. (previously
Tbk. (dahulu PT Bank Syariah Mandiri (“BSM”)), PT Bank Syariah Mandiri (“BSM”)), a Subsidiary, in
Entitas Anak, berupa piutang, pembiayaan the form of sharia receivables, sharia financing and
syariah dan pinjaman qardh. funds of qardh.
Mudharabah adalah kerja sama suatu usaha Mudharabah financing is a co-operation for certain
antara pihak pertama (malik, shahibul maal atau project between first party (malik, shahibul maal or
Entitas Anak) yang menyediakan seluruh modal Subsidiary) as owner of fund and second party
dan pihak kedua (amil, mudharib atau nasabah) (amil, mudharib or debtors) as fund manager and
yang bertindak selaku pengelola dana dengan the profit will be shared in accordance with
membagi keuntungan usaha sesuai dengan percentage as stated in the agreement, meanwhile
persentase tertentu yang disepakati dalam akad, losses will be borne by the Subsidiary except if the
sedangkan kerugian ditanggung sepenuhnya second party does negligence, error or violate the
oleh Entitas Anak kecuali jika pihak kedua agreement. Mudharabah financing is stated at the
melakukan kesalahan yang disengaja, lalai atau outstanding financing balance less allowance for
menyalahi perjanjian. Pembiayaan mudharabah possible losses.
dinyatakan sebesar saldo pembiayaan dikurangi
dengan penyisihan kerugian.
Musyarakah adalah kerja sama di antara dua Musyarakah financing is a co-operation between
pihak atau lebih untuk suatu usaha tertentu two or more parties for a certain business wherein
dimana masing-masing pihak memberikan porsi each party provides a portion of fund on condition
dana dengan ketentuan bahwa keuntungan akan that the profit shall be shared based on the agreed
dibagi sesuai dengan persentase yang percentage, whereas losses shall be borne in
disepakati, sedangkan kerugian ditanggung accordance with the portion of the fund of each
sesuai dengan porsi dana masing-masing. party. Permanent musyarakah financing is
Pembiayaan musyarakah permanen adalah musyarakah in which the fund portion of each
musyarakah dengan ketentuan bagian dana partner is stated explicitly in the contract and
setiap mitra ditentukan sesuai akad dan remains the same until the contract expires.
jumlahnya tetap hingga akhir masa akad. Declining musyarakah financing (musyarakah
Pembiayaan musyarakah menurun (musyarakah mutanaqisha) is musyarakah in which the fund
mutanaqisha) adalah musyarakah dengan portion of the one of the partners will be transferred
ketentuan bagian dana salah satu mitra akan in several stages to the other partner, resulting in
dialihkan secara bertahap kepada mitra lainnya the declining of fund portion of one of the partner,
sehingga bagian dananya akan menurun dan and at the end of contract, the other partner will
pada akhir masa akad mitra lain tersebut akan become the sole owner of the business.
menjadi pemilik penuh usaha tersebut. Musyarakah financing is stated at the outstanding
Pembiayaan musyarakah dinyatakan sebesar financing balance less allowance for possible
saldo pembiayaan dikurangi dengan penyisihan losses.
kerugian.
Akad murabahah adalah akad pembiayaan suatu Murabahah contracts are the financing of goods by
barang dengan menegaskan harga beli kepada confirming purchase price to a buyer and the buyer
pembeli dan dibayar dengan harga yang lebih pays it at a higher price as an agreed profit.
tinggi sebagai marjin yang disepakati. Murabahah Murabahah is the transaction of sales of goods by
adalah transaksi penjualan barang dengan stating the acquisition cost and income (margin)
menyatakan harga perolehan dan keuntungan that has been agreed by the seller and buyer.
(marjin) yang disepakati oleh penjual dan
pembeli.
107
1174 PT Bank Mandiri (Persero) Tbk
Page 668
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
o. Kredit yang diberikan dan piutang/ o. Loans and sharia receivables/financing
pembiayaan syariah (lanjutan) (continued)
Piutang/pembiayaan syariah (lanjutan) Sharia receivables/financing (continued)
Piutang murabahah diklasifikasikan sebagai aset Murabahah receivables is classified as financial
keuangan dalam kategori pinjaman yang assets under loans and receivables according to
diberikan dan piutang sesuai PSAK 55 SFAS No. 55 “Financial Instruments: Recognition
“Instrumen Keuangan: Pengakuan dan and Measurements”.
Pengukuran”.
Piutang murabahah pada awalnya diukur pada Murabahah receivables initially is stated at net
nilai bersih yang dapat direalisasi ditambah realizable value plus transaction cost/directly
dengan biaya transaksi/pendapatan administrasi attributable administration fee and additional
yang dapat diatribusikan secara langsung dan acquisition cost to acquire those financial assets
biaya tambahan untuk memperoleh aset and after initial recognition, it is measured at
keuangan tersebut, dan setelah pengakuan awal amortised cost using the effective interest rate
diukur pada biaya perolehan diamortisasi method less the allowance for impairment losses.
menggunakan metode tingkat imbal hasil efektif
dikurangi cadangan kerugian penurunan nilai.
Piutang murabahah dinyatakan sebesar jumlah Murabahah receivables is stated at the balance of
piutang setelah dikurangi dengan marjin yang the receivable less realizable deferred margin and
ditangguhkan yang dapat direalisasikan dengan allowance for possible losses. The Subsidiary
cadangan kerugian penurunan nilai. Entitas Anak calculates the allowance for impairment loss on
menetapkan cadangan kerugian penurunan nilai receivables according to the murabahah
atas piutang sesuai dengan kualitas piutang receivables quality based on review on each of
murabahah berdasarkan penelaahan atas receivables balance.
masing-masing saldo piutang.
Piutang istishna adalah pembiayaan barang Istishna receivables is the financing of goods in the
dalam bentuk pemesanan pembuatan barang form of manufacturing the ordered goods with the
tertentu dengan kriteria dan persyaratan tertentu agreed criteria and specification by both of orderer
yang disepakati antara pemesan atau pembeli or buyer (mustashni) and manufacturer or seller
(mustashni) dan penjual atau pembuat (shani). (shani). Istishna is presented based on the
Piutang istishna disajikan sebesar tagihan outstanding billings less allowance for possible
kepada pembeli dikurangi penyisihan kerugian. losses.
Pinjaman qardh adalah pinjaman dana kepada Qardh is borrowings at the condition that the
nasabah dengan ketentuan bahwa nasabah wajib borrower should repay the loan at specified period
mengembalikan dana yang diterimanya pada of time. The Subsidiary will obtain a fee (ujrah)
waktu yang telah disepakati. Atas transaksi ini, from this transaction, which is recognised upon
Entitas Anak mendapatkan ujrah (imbalan) dan receipt. qardh included hawalah and rahn financing
diakui pada saat diterima. Pinjaman qardh agreement. Hawalah is transfer of debts from
meliputi pembiayaan dengan akad hawalah dan debtors to other party (Subsidiary) which obligates
rahn. Akad hawalah adalah akad pengalihan to bear or pay.
utang dari pihak yang berutang (nasabah)
kepada pihak lain (Entitas Anak) yang wajib
menanggung atau membayar.
Rahn merupakan transaksi gadai barang atau Rahn represents the pledge of goods or assets
harta dari nasabah kepada Entitas Anak dengan owned by the customer to the Subsidiary for an
uang sebagai gantinya. Barang atau harta yang equivalent amount of money. Assets or goods
digadaikan tersebut dinilai sesuai harga pasar pledged are appraised based on market value, less
dikurangi persentase tertentu. Atas transaksi ini, a certain deduction percentage. The Subsidiary will
Entitas Anak mendapatkan ujrah (imbalan) dan obtain a fee (ujrah), which is recognised upon
diakui pada saat diterima. Pinjaman qardh receipt. Qardh is stated at its outstanding balance
disajikan sebesar saldo dikurangi penyisihan less allowance for possible losses.
kerugian.
108
ANNUAL REPORT 2023 1175
Page 669
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
o. Kredit yang diberikan dan o. Loans and sharia receivables/financing
piutang/pembiayaan syariah (lanjutan) (continued)
Piutang/pembiayaan syariah (lanjutan) Sharia receivables/financing (continued)
Kredit yang diberikan dan piutang/pembiayaan Loans and sharia receivables/financing are
syariah diklasifikasikan sebagai aset keuangan classified as financial assets in loans and
dalam kelompok pinjaman yang diberikan dan receivables category. Refer to Note 2c for the
piutang. Lihat Catatan 2c untuk kebijakan accounting policy of financial assets for loans and
akuntansi atas aset keuangan dalam kelompok receivables.
pinjaman yang diberikan dan piutang.
Restrukturisasi kredit yang diberikan Loan restructuring
Restrukturisasi kredit dilakukan kepada debitur Loan restructuring is done for debtors who has
yang berpotensi atau mengalami kesulitan dalam potential or experiencing difficulties in fulfilling their
memenuhi kewajibannya. Restrukturisasi kredit obligations. Restructuring includes modification of
meliputi modifikasi persyaratan kredit, konversi loan terms, conversion of loans into share/stock or
kredit menjadi saham atau instrumen keuangan other financial instruments and/or a combination of
lainnya dan/atau kombinasi dari keduanya. both.
Kerugian yang timbul dari restrukturisasi kredit Losses on loan restructuring due to modification of
yang berkaitan dengan modifikasi persyaratan the terms of the loans are recognised as part of
kredit diakui dalam bentuk cadangan kerugian allowance for impairment losses only if the present
penurunan nilai bila nilai sekarang dari jumlah value of total future cash receipts specified in the
penerimaan kas yang akan datang yang telah new terms of the loans including receipts
ditentukan dalam persyaratan kredit yang baru, designated as interest and loan principal, are less
termasuk penerimaan yang diperuntukkan than the carrying amount of loans before
sebagai bunga maupun pokok, adalah lebih kecil restructuring.
dari nilai kredit yang diberikan yang tercatat
sebelum restrukturisasi.
Untuk restrukturisasi kredit dengan cara konversi For loan restructuring which involve a conversion
kredit yang diberikan menjadi saham atau of loans into share/stock or other financial
instrumen keuangan lainnya, kerugian dari instruments, a loss on loan restructuring is
restrukturisasi kredit diakui dalam bentuk recognised as part of allowance for impairment
cadangan kerugian penurunan nilai apabila nilai losses if the fair value of the share or financial
wajar penyertaan saham atau instrumen instruments received, deducted by estimated
keuangan yang diterima dikurangi estimasi biaya expenses to sell the share or other financial
untuk menjualnya adalah lebih kecil dari nilai instruments, is less than the carrying amount of
buku kredit yang diberikan. loans.
Bank memiliki ketentuan internal mengenai The Bank formed internal regulation regarding the
debitur yang layak untuk dikeluarkan dari daftar debtors that are eligible to be removed from the list
kredit yang direstrukturisasi, yaitu apabila of restructured loans, i.e. when the loan/debtor has
kredit/debitur telah memenuhi kriteria sebagai met the following criterias:
berikut:
i. Kualitas kredit telah dikategorikan Lancar i. Credit quality has been categorised as Current
(kolektibilitas 1) sesuai dengan hasil reviu (Collectibility 1) according to the review results
berdasarkan 3 (tiga) pilar penetapan kualitas by three (3) pillars of credit quality on Bank
kredit dari Bank Indonesia; Indonesia;
ii. Tingkat suku bunga yang dikenakan atas ii. The interest rate charged on the current loan
fasilitas kredit berjalan merupakan tingkat facility is the commercial interest rates to
suku bunga komersial yang diberikan debtors in accordance with the relevant credit
kepada debitur sesuai dengan segmen kredit segments above the base lending rate;
yang bersangkutan di atas base lending rate;
iii. Tidak terdapat Tunggakan Bunga yang iii. There are no Deferred Delinquency Interest
Dijadwalkan Kembali (TBYD) dan Bunga and Deferred Interest which were not yet
yang Ditangguhkan (BYDT) yang masih settled.
belum selesai.
p. Piutang pembiayaan konsumen p. Consumer financing receivables
Piutang pembiayaan konsumen Entitas Anak The Subsidiaries consumer financing receivables
diakui pada awalnya dengan nilai wajar ditambah are recognised initially at fair value, plus
biaya-biaya transaksi dan dikurangi yield transaction costs and deducted by yield enhancing
enhancing income yang dapat diatribusikan income that is directly attributable, and
secara langsung dan selanjutnya diukur dengan subsequently measured at amortised cost using
biaya perolehan diamortisasi menggunakan the effective interest rate method.
metode suku bunga efektif.
109
1176 PT Bank Mandiri (Persero) Tbk
Page 670
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
p. Piutang pembiayaan konsumen (lanjutan) p. Consumer financing receivables (continued)
Piutang pembiayaan konsumen Entitas Anak The Subsidiaries consumer financing receivables
diklasifikasikan sebagai biaya perolehan are classified at amortised cost. Refer to Note 2c
diamortisasi. Lihat Catatan 2c untuk perlakuan for the accounting policy of financial assets
akuntansi aset keuangan dalam kelompok biaya classified at amortised cost.
perolehan diamortisasi.
Penyelesaian kontrak sebelum masa Early termination before end of consumer financing
pembiayaan konsumen berakhir diperlakukan is treated as a cancellation of an receivables’ terms
sebagai pembatalan kontrak pembiayaan existing contract and the resulting gain or loss is
konsumen dan laba atau rugi yang terjadi diakui credited or charged to the current year’s
dalam laporan laba rugi dan penghasilan consolidated statement of profit or loss and other
komprehensif lain konsolidasian tahun berjalan comprehensive income at the transaction date.
pada tanggal terjadinya transaksi.
Restrukturisasi kredit dapat dilakukan dengan Loan/financing restructuring can be done by
cara pengalihan kredit, melanjutkan kredit, transfer of financing, financing continuation,
mengangsur kembali, mengubah jatuh tempo, re-installment payment, change the due date,
mengubah tenor dan/atau menambah uang change the tenor and/or increase the down
muka. payment.
Pendapatan pembiayaan konsumen yang belum Subsidiaries’s unearned consumer financing
diakui milik Entitas Anak merupakan selisih income is the difference between total installments
antara jumlah keseluruhan pembayaran to be received from customers and the total
angsuran yang akan diterima dari konsumen financing principal which is recognised as
dengan jumlah pokok pembiayaan, yang akan consumer financing income over the term of the
diakui sebagai pendapatan pembiayaan contract using effective interest rate.
konsumen selama jangka waktu kontrak
menggunakan metode suku bunga efektif.
Piutang pembiayaan konsumen merupakan Consumer financing receivables are net of joint
jumlah piutang setelah dikurangi dengan bagian financing receivables after deducted with joint
pembiayaan bersama dimana risiko kredit financing portion where joint financing providers
ditanggung oleh pemberi pembiayaan bersama bears credit risk in accordance with its portion
sesuai dengan porsinya (without recourse), (without recourse), unearned consumer financing
pendapatan pembiayaan yang belum diakui dan income and allowance for impairment losses.
cadangan kerugian penurunan nilai.
Piutang pembiayaan konsumen yang dibiayai Joint financing receivables that are jointly financed
bersama pihak-pihak lain dimana masing-masing with other parties, bears credit risk in accordance
pihak menanggung risiko kredit sesuai dengan with their financing portion (without recourse) are
porsinya (without recourse) disajikan di laporan presented on a net basis in the consolidated
posisi keuangan konsolidasian secara bersih. statement of financial position. Consumer financing
Pendapatan pembiayaan konsumen dan beban income and interest expense related to joint
bunga yang terkait dengan pembiayaan bersama financing without recourse are also presented on a
without recourse disajikan secara bersih di net basis in the consolidated statement of profit or
laporan laba rugi dan penghasilan komprehensif loss and other comprehensive income.
lain konsolidasian.
Dalam pembiayaan bersama without recourse, In joint financing without recourse, the Subsidiaries
Entitas Anak berhak menentukan tingkat bunga has the right to set higher interest rates to
yang lebih tinggi kepada pelanggan dari tingkat customers than those that are stated in the joint
bunga yang ditetapkan dalam perjanjian dengan financing agreements with joint financing providers.
pemberi pembiayaan bersama. Selisihnya The difference is recognised as revenue and
merupakan pendapatan dan disajikan sebagai disclosed part of as “Consumer financing income”.
bagian dari “Pendapatan pembiayaan
konsumen”.
q. Investasi bersih dalam sewa pembiayaan q. Net investment finance leases
Investasi bersih dalam sewa pembiayaan Net investment finance leases are classified at
diklasifikasikan sebagai biaya perolehan amortised cost. Refer to Note 2c to the accounting
diamortisasi. Lihat Catatan 2c untuk kebijakan policy for at amortised cost.
akuntansi atas biaya perolehan diamortisasi.
110
ANNUAL REPORT 2023 1177
Page 671
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
q. Investasi bersih dalam sewa pembiayaan q. Net investment finance leases (continued)
(lanjutan)
Penyewa pembiayaan memiliki hak opsi untuk The lessee has the right option to purchase the
membeli aset yang disewa-pembiayaankan pada leased asset at the end of the lease period at a
akhir masa sewa pembiayaan dengan harga price which has mutually agreed upon at the
yang telah disetujui bersama pada saat commencement of the agreement.
dimulainya perjanjian sewa pembiayaan.
Penyelesaian kontrak sebelum masa sewa Early termination before end of finance leases’
pembiayaan berakhir diperlakukan sebagai terms is treated as a cancellation of an existing
pembatalan kontrak sewa dan laba atau rugi contracts and the resulting gain or loss is
yang timbul diakui dalam laporan laba rugi dan recognised in the current year consolidated
penghasilan komprehensif lain konsolidasian statement of profit or loss and other
tahun berjalan. comprehensive income.
r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
takberwujud intangible assets
i. Aset tetap dan perangkat lunak i. Fixed assets and software
Pada tanggal 1 April 2016, Grup melakukan On 1 April 2016, the Group changed their
perubahan kebijakan akuntansi atas tanah accounting policy relating to land from cost
dari model biaya menjadi model revaluasi. model into revaluation model. Land is stated
Tanah disajikan sebesar nilai wajar. at fair value.
Penilaian terhadap tanah dilakukan oleh Appraisal of the land is performed by a
penilai independen eksternal yang memiliki certified external independent appraiser.
sertifikasi. Penilaian atas aset tersebut Assessment of those assets are conducted
dilakukan secara berkala untuk memastikan regularly to ensure that the fair value of the
bahwa nilai wajar aset yang direvaluasi tidak revaluated asset is not materially different
berbeda secara material dengan nilai from its carrying value.
tercatatnya.
Jika nilai wajar dari aset yang direvaluasi If the fair value of the revalued asset change
mengalami perubahan yang signifikan dan significantly and fluctuative, it is necessary to
fluktuatif, maka perlu direvaluasi secara revaluate the assets on an annual basis,
tahunan, sedangkan jika nilai wajar dari aset whereas if the fair value of the revalued asset
yang direvaluasi tidak mengalami perubahan does not change significantly, it is necessary
yang signifikan dan fluktuatif, maka perlu to revaluate at a minimum every 3 years.
dilakukan revaluasi minimal 3 tahun sekali.
Kenaikan nilai tercatat yang timbul dari The increase in the carrying value arising from
revaluasi tanah dicatat sebagai “Selisih the revaluation of land is recorded as "Net
bersih revaluasi aset tetap” dan disajikan differences in fixed assets revaluation" and is
sebagai penghasilan komprehensif lain. presented as "Other comprehensive income".
Penurunan nilai tercatat yang timbul dari Any impairment arising from the revaluation is
revaluasi dicatat sebagai beban pada tahun recorded as expense of the current year. If the
berjalan. Apabila aset tersebut memiliki asset had a balance of "Net differences in
saldo “Selisih bersih revaluasi aset tetap” fixed assets revaluation" that is presented as
yang disajikan sebagai penghasilan "Other Comprehensive Income", then the
komprehensif lain, maka selisih penurunan impairment difference recorded is charged
nilai tercatat tersebut dibebankan terhadap against "Net differences in fixed assets
“Selisih bersih revaluasi aset tetap” dan revaluation" and the rest is recognised as
sisanya diakui sebagai beban tahun berjalan. expense of the current year.
Grup melakukan revaluasi di tahun 2016 Group conducted revaluation in 2016, for
untuk tujuan akuntansi dan pajak dimana accounting and tax purposes where the Group
entitas memperoleh persetujuan dari otoritas obtained approval from the tax authorities. The
perpajakan. Jumlah pajak yang telah dibayar amount of taxes paid is recognised in other
diakui di penghasilan komprehensif lain dan comprehensive income and accumulated in
terakumulasi dalam ekuitas dan di-offset equity offset with the Net differences arising
pada bagian selisih bersih revaluasi aset from the revaluation of fixed assets.
tetap.
111
1178 PT Bank Mandiri (Persero) Tbk
Page 672
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
takberwujud (lanjutan) intangible assets (continued)
i. Aset tetap dan perangkat lunak (lanjutan) i. Fixed assets and software (continued)
Aset tetap, kecuali tanah, dinyatakan Fixed assets except for land are stated at cost
sebesar biaya perolehan dikurangi less accumulated depreciation and impairment
akumulasi penyusutan dan penyisihan losses. Such cost includes the cost of
penurunan nilai. Biaya perolehan termasuk replacing part of the fixed assets when that
biaya penggantian bagian aset tetap saat cost is incurred, if the recognition criteria are
biaya tersebut terjadi, jika memenuhi kriteria met. Likewise, when a major inspection is
pengakuan aset tetap. Selanjutnya, pada performed, its cost is recognised in the
saat inspeksi yang signifikan dilakukan, carrying amount of the fixed assets as a
biaya inspeksi itu diakui ke dalam jumlah replacement if the recognition criteria are
tercatat (carrying amount) aset tetap sebagai fulfilled. All other repair and maintenance
suatu penggantian jika memenuhi kriteria costs that do not have future economic benefit
pengakuan. Semua biaya pemeliharaan dan are recognised in the consolidated statement
perbaikan yang tidak memenuhi kriteria of profit or loss and other comprehensive
pengakuan diakui dalam laporan laba rugi incomes as incurred. Software is recognised
dan penghasilan komprehensif lain as intangible assets.
konsolidasian pada saat terjadinya.
Perangkat lunak diakui sebagai aset tak
berwujud.
Penyusutan dan amortisasi dihitung dengan Depreciation and amortisation is calculated
menggunakan metode garis lurus selama using the straight-line method over the
umur manfaat ekonomis aset tetap dan aset estimated useful lives of fixed assets and
takberwujud yang diestimasi. Estimasi umur intangible assets. The estimated useful lives
manfaat ekonomis dan persentase and percentage of depreciation and
penyusutan dan amortisasi per tahun adalah amortization per annum are as follows:
sebagai berikut:
Tahun/ Persentase/
Years Percentage
Bangunan 20 5% Buildings
Perlengkapan, peralatan Furniture and fixtures, office
kantor, komputer dan equipment, computer and
kendaraan bermotor 4-5 20% - 25% vehicles
Perangkat lunak 5 20% Software
Jumlah tercatat aset tetap dihentikan Fixed assets are derecognised upon disposal
pengakuannya pada saat dilepaskan atau or when no future economic benefits are
saat tidak ada manfaat ekonomis masa expected from their use or disposal. Any gain
depan yang diharapkan dari penggunaan or loss arising from the derecognition of the
atau pelepasannya. Laba atau rugi yang fixed asset (calculated as the difference
timbul dari penghentian pengakuan aset between the net disposal proceeds and the
tetap (dihitung sebagai perbedaan antara carrying amount of the fixed asset) is included
jumlah neto hasil pelepasan dan jumlah in the consolidated statement of profit or loss
tercatat dari aset tetap) dimasukkan dalam and other comprehensive income in the year
laporan laba rugi dan penghasilan which the fixed asset is derecognised.
komprehensif lain konsolidasian pada tahun
berjalan aset tetap tersebut dihentikan
pengakuannya.
Pada setiap akhir tahun buku, nilai residu, The fixed asset’s residual values, useful lives
umur manfaat ekonomis dan metode and methods of depreciation are reviewed,
penyusutan dikaji ulang dan jika tidak sesuai and adjusted prospectively if appropriate, end
dengan keadaan akan disesuaikan secara of at each financial year.
prospektif.
Aset tetap dalam pembangunan dinyatakan Construction in progress of fixed asset is
sebesar biaya perolehan dan disajikan stated at cost and presented as part of fixed
sebagai bagian dari aset tetap. Ketika aset assets. Accumulated costs are reclassified to
dalam pembangunan telah selesai dan siap the appropriate fixed assets account when the
digunakan, akumulasi biaya perolehan assets are substantially complete and ready
direklasifikasikan ke akun aset tetap yang for their intended use.
sebenarnya.
112
ANNUAL REPORT 2023 1179
Page 673
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
takberwujud (lanjutan) intangible assets (continued)
i. Aset tetap dan perangkat lunak (lanjutan) i. Fixed assets and software (continued)
Sesuai dengan PSAK 16 (Revisi 2011) In accordance with SFAS No. 16 (Revised
tentang “Aset Tetap”, biaya perolehan hak 2011) regarding "Fixed Assets", the cost of
atas tanah dalam bentuk hak guna usaha, land rights in the form of right to cultivate, right
hak guna bangunan dan hak pakai diakui to build and use rights are recognised as fixed
sebagai aset tetap. Biaya perolehan tersebut assets. The acquisition cost is the cost that
merupakan biaya yang dapat diatribusikan are directly attributable to obtain land rights,
secara langsung untuk memperoleh hak atas including the cost of legal rights to the land
tanah tersebut termasuk biaya pengurusan when the land was first acquired.
legal hak atas tanah ketika tanah diperoleh
pertama kali.
Hak atas tanah dalam bentuk hak guna Land rights in the form of right to cultivate,
usaha, hak guna bangunan dan hak pakai right to build and use rights are not amortised,
tidak disusutkan, kecuali terdapat bukti yang unless there is evidence to indicate that the
mengindikasikan bahwa perpanjangan atau extension or renewal of land rights is likely to
pembaruan hak atas tanah tersebut or definitely not obtained.
kemungkinan besar atau pasti tidak
diperoleh.
PSAK 48 (Revisi 2014) tentang “Penurunan SFAS No. 48 (Revised 2014) regarding
Nilai Aset” mensyaratkan bahwa nilai tercatat “Impairment of Assets” requires that the
aset tetap dikaji ulang setiap tanggal laporan carrying amounts of fixed assets are reviewed
posisi keuangan konsolidasian untuk menilai at each consolidated statement of financial
apakah aset tetap tersebut nilai tercatatnya position date to assess whether they are
lebih tinggi dari nilai terpulihkan (recoverable recorded in excess of their recoverable
amount) dari aset tetap tersebut. Jika nilai amounts of the fixed assets. If the carrying
tercatat aset tetap melebihi taksiran nilai value exceeds this estimated recoverable
terpulihkan dari aset tetap tersebut, nilai amount, assets are written down to their
tercatat aset tetap harus diturunkan menjadi recoverable amount of the fixed assets.
nilai terpulihkan dari aset tetap tersebut.
ii. Aset dan liabilitas sewa ii. Leased assets and liabilities
Grup telah menerapkan PSAK 73 “Sewa” The Group has implemented SFAS No. 73
sejak tanggal 1 Januari 2020. “Leased” since 1 January 2020.
PSAK 73 menerapkan persyaratan baru atau SFAS No. 73 applies new or amended
amendemen sehubungan dengan akuntansi requirements with respect to lease accounting.
sewa. Standar ini memperkenalkan This standard introduces significant changes
perubahan signifikan untuk akuntansi to lessee accounting by eliminating the
penyewa dengan menghapus perbedaan distinction between operating and financing
antara sewa operasi dan pembiayaan, serta leases, and requires recognition of right-of-use
mensyaratkan pengakuan aset hak guna dan assets and recognition of lease liabilities at
pengakuan liabilitas sewa pada saat lease inception for all leases, except for short-
dimulainya sewa untuk seluruh sewa, kecuali term leases and leases of low-value assets. In
untuk sewa jangka pendek dan sewa aset contrast to lessee accounting, the
bernilai rendah. Berbeda dengan akuntansi requirements for lessor accounting are mostly
penyewa, persyaratan untuk akuntansi unchanged.
pesewa sebagian besar tidak berubah.
PSAK 73 menentukan apakah kontrak SFAS No. 73 determines whether a contract
merupakan, atau mengandung sewa atas is, or contains a lease on the basis that the
dasar jika penyewa memiliki hak untuk lessee has the right to control the use of the
mengendalikan penggunaan aset selama asset for a specified period of time in
suatu jangka waktu tertentu untuk exchange for certain consideration.
dipertukarkan dengan imbalan.
Grup menggunakan tingkat diskonto tunggal The Group uses a single discount rate for
untuk portofolio sewa dengan karakteristik lease portfolios with similar characteristics.
yang hampir sama.
113
1180 PT Bank Mandiri (Persero) Tbk
Page 674
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
takberwujud (lanjutan) intangible assets (continued)
ii. Aset dan liabilitas sewa (lanjutan) ii. Leased assets and liabilities (continued)
Grup menerapkan pendekatan pengakuan The Group applies a single recognition and
dan pengukuran tunggal untuk seluruh sewa, measurement approach to all leases, except
kecuali untuk sewa jangka pendek dan sewa for short-term leases and low-value asset
aset bernilai rendah. Grup mengakui liabilitas leases. The Group recognizes a lease
sewa untuk melakukan pembayaran sewa liabilities to make lease payments and rights of
dan aset hak guna yang mewakili hak untuk use assets that represent the right to use the
menggunakan aset pendasar. underlying asset.
Grup mengakui aset hak guna pada tanggal The Group recognised the rights of use assets
dimulainya sewa. Aset hak guna diukur pada at the inception date of the lease. The rights of
biaya perolehan, dikurangi akumulasi use assets are measured at cost, less
penyusutan dan kerugian penurunan nilai, accumulated depreciation and impairment
dan disesuaikan untuk setiap pengukuran losses, and adjusted for any remeasurement
kembali liabilitas sewa. Liabilitas sewa of the lease liabilities. Lease liabilities are the
merupakan jumlah pembayaran sewa yang amount of lease payments accrued until the
masih harus dibayar hingga akhir masa end of the lease term, discounted using the
sewa yang didiskontokan dengan incremental loan interest rate. The cost of
menggunakan suku bunga pinjaman lease assets includes the amount of lease
inkremental. Biaya aset hak guna mencakup liability recognised, initial direct costs paid,
jumlah liabilitas sewa yang diakui, biaya recovery costs and lease payments made on
langsung awal yang dibayarkan, biaya or before the start date of the lease less lease
pemulihan dan pembayaran sewa yang incentives received. Rights of use assets are
dilakukan pada atau sebelum tanggal mulai depreciated using the straight-line method
sewa dikurangi insentif sewa yang diterima. over the shorter period between the lease
Aset hak guna disusutkan dengan metode term and the estimated useful life of the asset,
garis lurus selama jangka waktu yang lebih as follows:
pendek antara masa sewa dengan estimasi
masa manfaat aset, sebagai berikut:
- Bangunan : 20 tahun/years Building -
- Mesin kantor : 5 tahun/years Office machines -
- Komputer perangkat keras : 5 tahun/years Computer hardware -
- Komputer perangkat lunak : 5 tahun/years Computer software -
- Inventaris kantor : 5 tahun/years Office equipment -
- Inventaris rumah dinas dan mess : 5 tahun/years Inventory of official houses and mess -
- Kendaraan bermotor : 5 tahun/years Motor vehicle -
Jika kepemilikan aset sewa dialihkan ke If ownership of the leased asset is transferred
Grup pada akhir masa sewa atau to the Group at the end of the lease term or
pembayaran sewa mencerminkan the lease payments reflect the exercise of the
pelaksanaan opsi pembelian, penyusutan purchase option, depreciation is calculated
dihitung menggunakan estimasi masa using the estimated useful lives of the asset.
manfaat ekonomis aset. Aset hak guna diuji Rights of use assets are assessed for
penurunan nilainya sesuai dengan PSAK 48 impairment in accordance with SFAS No. 48
“Penurunan Nilai Aset”. “Impairment of Assets”.
Pada tanggal dimulainya sewa, Grup At the inception date of the lease, the Group
mengakui liabilitas sewa yang diukur pada recognizes lease liabilities which measured at
nilai kini dari pembayaran sewa masa depan the present value of future lease payments to
yang akan dilakukan selama masa sewa. be made over the lease term. Lease payments
Pembayaran sewa termasuk pembayaran include fixed payments (including substantially
tetap (termasuk pembayaran tetap secara- fixed payments) less lease incentive
substansi) dikurangi piutang insentif sewa, receivables, variable lease payments that are
pembayaran sewa variabel yang bergantung index or interest rate dependent, and the
pada indeks atau suku bunga, dan jumlah amount expected to be paid in a residual value
yang diharapkan akan dibayar dalam guarantee. Lease payments also include the
jaminan nilai residu. Pembayaran sewa juga reasonable exercise price for the purchase
termasuk harga eksekusi opsi pembelian option if it is determined to be made by the
yang wajar jika dipastikan akan dilakukan Group and the payment of a penalty to
oleh Grup dan pembayaran penalti untuk terminate the lease, if the lease term reflects
mengakhiri sewa, jika jangka waktu sewa the Group exercising the lease termination
mencerminkan Grup mengeksekusi opsi option. Variable lease payments that are not
penghentian sewa. Pembayaran sewa dependent on an index or interest rate are
variabel yang tidak bergantung pada indeks recognised as an expense in the period in
atau suku bunga diakui sebagai beban pada which the event or condition that triggers the
periode di mana peristiwa atau kondisi yang payment occurs.
memicu pembayaran terjadi.
114
ANNUAL REPORT 2023 1181
Page 675
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
takberwujud (lanjutan) intangible assets (continued)
ii. Aset dan liabilitas sewa (lanjutan) ii. Leased assets and liabilities (continued)
Dalam menghitung nilai kini dari pembayaran In calculating the present value of lease
sewa, Grup menggunakan suku bunga payments, the Group uses the incremental
pinjaman inkremental penyewa pada tanggal loan interest rate of the lessee at the inception
dimulainya sewa karena suku bunga implisit date of the lease because the interest rate
dalam sewa tidak dapat ditentukan. Setelah implicit in the lease cannot be determined.
tanggal dimulainya sewa, jumlah liabilitas After the inception date of the lease, the
sewa ditingkatkan untuk mencerminkan amount of the lease liability is increased to
pertambahan bunga dan dikurangi reflect the increase in interest and less lease
pembayaran sewa yang dilakukan. Selain payments made. In addition, the carrying
itu, jumlah tercatat liabilitas sewa diukur amount of the lease liability is remeasured if
kembali jika terdapat modifikasi, perubahan there are modifications, changes in the term of
jangka waktu sewa, perubahan pembayaran the lease, changes in lease payments, or
sewa, atau perubahan dalam penilaian opsi changes in the valuation of the option to
untuk membeli aset pendasar. purchase the underlying asset.
Sewa jangka pendek dengan durasi kurang Short-term leases with a duration of less than
dari 12 bulan dan sewa aset bernilai rendah, 12 months and leases of low value assets, as
serta elemen-elemen sewa tersebut, well as elements of such leases, partially or
sebagian atau seluruhnya tidak menerapkan wholly do not apply the recognition principles
prinsip-prinsip pengakuan yang ditentukan prescribed by SFAS No. 73. The Group will
oleh PSAK 73. Grup akan mengakui recognize the lease payment on a straight-line
pembayaran sewa tersebut dengan dasar basis over the lease term in the consolidated
garis lurus selama masa sewa dalam statement of profit or loss and other
laporan laba rugi dan penghasilan comprehensive income. This expense is
komprehensif lain konsolidasian. Beban ini shown under general and administrative
ditunjukkan pada beban umum dan expenses in the income statement.
administrasi dalam laporan laba rugi.
Penerapan pencatatan PSAK 73 berlaku The implementation of SFAS No. 73 payment
untuk seluruh sewa (kecuali sebagaimana applies to all leases (except as stated earlier),
yang disebutkan sebelumnya), yaitu sebagai as follows:
berikut:
(a) Menyajikan aset hak-guna sebagai (a) Present right of use assets as part of fixed
bagian dari aset tetap dan liabilitas sewa assets and leased liabilities are presented
disajikan sebagai bagian dari liabilitas as part of other liabilities in the
lain-lain dalam laporan posisi keuangan consolidated statement of financial
konsolidasian, yang diukur pada nilai position, measured at the present value of
kini dari pembayaran sewa masa depan; future lease payments;
(b) Mencatat penyusutan aset hak-guna (b) Record the depreciation of right of use
dan bunga atas liabilitas sewa dalam assets and the interest of lease liability in
laporan laba rugi dan penghasilan the consolidated statement of profit or
komprehensif lain konsolidasian; dan loss and other comprehensive income;
and
(c) Memisahkan jumlah pembayaran ke (c) Separating the total payment into principal
bagian pokok (disajikan dalam kegiatan (presented in financing activities) and
pendanaan) dan bunga (disajikan dalam interest (presented in operating activities)
kegiatan operasional) dalam laporan in the consolidated statement of cash
arus kas konsolidasian. flows.
iii. Aset takberwujud iii. Intangible assets
Aset takberwujud terdiri dari perangkat lunak Intangible assets consist of software and
dan goodwill. goodwill.
115
1182 PT Bank Mandiri (Persero) Tbk
Page 676
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
takberwujud (lanjutan) intangible assets (continued)
iii. Aset takberwujud (lanjutan) iii. Intangible assets (continued)
Perangkat lunak yang dibeli oleh Bank dan Software purchased by the Bank and
Entitas Anak dicatat sebesar biaya Subsidiaries is recorded at cost less
perolehan dikurangi akumulasi amortisasi accumulated amortization and accumulated
dan akumulasi kerugian penurunan nilai. impairment losses. Amortization method,
Metode amortisasi, estimasi masa manfaat estimated useful life and residual value are
dan nilai residual ditelaah pada setiap akhir reviewed at end of reporting period and
tahun pelaporan dan disesuaikan jika adjusted if necessary.
diperlukan.
Goodwill diakui apabila terdapat selisih lebih Goodwill is recognised when there is a
antara harga perolehan dan bagian Bank positive difference between the acquisition
Mandiri atas nilai wajar aset dan liabilitas cost and the Bank Mandiri’s portion of the fair
yang dapat diidentifikasi pada tanggal value of identified assets and liabilities at the
akuisisi dan disajikan sebagai aset lain-lain. acquisition date. Goodwill is presented as
Bank melakukan evaluasi penurunan other assets. The Bank conducts an
nilainya secara berkala. assessment of goodwill impairment regularly.
s. Penyertaan saham s. Investments in shares
Penyertaan saham terdiri dari investasi jangka Investments in shares represent long-term
panjang terutama pada perusahaan non-publik investments mostly in non-publicly-listed
dan penyertaan sementara hasil restrukturisasi companies and temporary investments in debtor
kredit pada perusahaan debitur yang timbul companies arising from conversion of loans.
akibat konversi kredit yang diberikan.
Penyertaan saham untuk tujuan investasi dengan Investments in shares under 20% and with no
kepemilikan di bawah 20% dan tidak terdapat significant control are financial assets classified as
pengaruh signifikan merupakan aset keuangan fair value through profit/loss or amortised cost.
yang diklasifikasikan sebagai nilai wajar melalui Refer to Note 2c for the accounting policy for fair
laba rugi atau biaya perolehan diamortisasi. Lihat value through profit/loss or amortised cost.
Catatan 2c untuk kebijakan akuntansi atas nilai
wajar melalui laba rugi dan biaya perolehan
diamortisasi.
Penyertaan sementara akan dihapusbuku dari Temporary investment is written-off from the
laporan posisi keuangan konsolidasian apabila consolidated statement of financial position if it has
telah melampaui jangka waktu 5 tahun sesuai exceeded the 5 year period in accordance with
dengan Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation (POJK)
(POJK) No. 40/POJK.03/2019 tanggal No. 40/POJK.03/2019 dated 19 December 2019
19 Desember 2019 tentang Penilaian Kualitas concerning Asset Quality Assessment of
Aset Bank Umum. Commercial Banks.
Penyertaan saham untuk tujuan investasi dengan Investments in shares for investment purposes with
kepemilikan saham sebesar 20% atau lebih dan a share ownership of 20% or more and with
terdapat pengaruh signifikan merupakan significant influence are investments in associates.
investasi pada entitas asosiasi. Investasi Bank The Bank’s investment in associates is measured
Mandiri pada entitas asosiasi diukur dengan at equity method. The initial recognition of
menggunakan metode ekuitas. Pengakuan awal investment in associates is recognized at cost of
investasi pada entitas asosiasi diakui sebesar acquisition. The carrying amount of the investment
biaya perolehan. Jumlah tercatat pada investasi in associates is adjusted to recognize Bank
pada entitas asosiasi ditambah atau dikurangkan Mandiri's share of profit or loss, receipt of
untuk mengakui bagian Bank Mandiri atas laba distributions, and changes directly recognised in
rugi, penerimaan distribusi, perubahan yang the equity of the associates after the acquisition
diakui langsung pada ekuitas entitas asosiasi date.
setelah tanggal perolehan.
116
ANNUAL REPORT 2023 1183
Page 677
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
t. Cadangan kerugian penurunan nilai aset non- t. Allowance for possible losses on non-earning
produktif assets
Aset non-produktif adalah aset Bank Mandiri dan Non-earning assets of Bank Mandiri and the
Entitas Anak, antara lain dalam bentuk agunan Subsidiaries consist of repossessed assets,
yang diambil alih, properti terbengkalai, rekening abandoned properties, inter-office accounts and
antar kantor dan suspense account. suspense accounts.
Grup membentuk cadangan kerugian penurunan The Group provides an allowance for impairment of
nilai atas agunan yang diambil alih dan properti repossessed assets and abandoned property equal
terbengkalai sebesar selisih antara nilai tercatat to the difference between the asset’s carrying
dan nilai wajar setelah dikurangi biaya untuk amount and its fair value less costs to sell. As for
menjual. Sedangkan untuk rekening antar kantor the inter-office account and suspense account, the
dan suspense account, adalah sebesar selisih allowance is equivalent to difference between the
antara nilai tercatat dan nilai pemulihan. carrying value and the recovery value.
u. Tagihan dan liabilitas akseptasi u. Acceptance receivables and payables
Tagihan akseptasi diklasifikasikan sebagai aset Acceptance receivables are classified as financial
keuangan dalam kelompok biaya perolehan assets at amortised cost. Refer to Note 2c for the
diamortisasi. Lihat Catatan 2c untuk kebijakan accounting policy of financial assets for financial
akuntansi atas aset keuangan dalam kelompok assets at amortised cost.
biaya perolehan diamortisasi.
Liabilitas akseptasi diklasifikasikan sebagai Acceptance payables are classified as financial
liabilitas keuangan yang diukur dengan biaya liabilities at amortised cost. Refer to Note 2c for the
perolehan diamortisasi. Lihat Catatan 2c untuk accounting policy for financial liabilities at
kebijakan akuntansi atas liabilitas keuangan yang amortised cost.
diukur dengan biaya perolehan diamortisasi.
v. Aset lain-lain v. Other assets
Aset lain-lain antara lain terdiri dari pendapatan Other assets include accrued income for interest,
bunga dan provisi dan komisi yang masih akan provision and commissions, receivables,
diterima, tagihan, agunan yang diambil alih, repossessed assets, abandonded properties,
properti terbengkalai, piutang ijarah, rekening ijarah, inter-office accounts and others.
antar kantor dan lain-lain.
Tagihan terdiri dari tagihan atas obligasi Receivables consist of receivables from
pemerintah yang diagunkan Bank Mandiri, government bonds pledged by the Bank, mutual
tagihan Entitas Anak atas tagihan reksadana dan fund receivables from Subsidiaries and receivables
tagihan kepada pemegang polis. from policyholders.
Agunan yang diambil alih (AYDA) adalah aset Repossessed assets represent assets acquired by
yang diperoleh Bank Mandiri dan Entitas Anak, Bank Mandiri and Subsidiaries, both from auction
baik melalui pelelangan maupun di luar and non auction based on voluntary transfer by the
pelelangan berdasarkan penyerahan secara debtor or based on debtor’s approval to sell the
sukarela oleh pemilik agunan atau berdasarkan collateral not through auction when the debtor do
kuasa untuk menjual di luar lelang dari pemilik not fulfill their obligations to Bank Mandiri and
agunan dalam hal debitur tidak memenuhi Subsidiaries. Repossessed assets represent loan
liabilitasnya kepada Bank Mandiri dan Entitas collateral that were taken over as part of loans
Anak. AYDA merupakan agunan kredit yang settlement and presented in “Other Assets”.
diberikan yang telah diambil alih sebagai bagian
dari penyelesaian kredit yang diberikan dan
disajikan pada “Aset lain-lain”.
117
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
v. Aset lain-lain (lanjutan) v. Other assets (continued)
Aset yang tidak digunakan (properti terbengkalai) Abandoned properties represent Bank and
adalah aset dalam bentuk properti yang dimiliki Subsidiaries’ fixed assets in the form of properties
Bank Mandiri dan Entitas Anak, dimana bagian which majority part of the property were not used
properti tersebut secara mayoritas tidak for Bank and Subsidiaries’ business operational
digunakan untuk kegiatan usaha operasional activity.
Bank Mandiri dan Entitas Anak.
AYDA dan properti terbengkalai disajikan Repossessed assets and abandoned properties
sebesar nilai bersih yang dapat direalisasi (net are presented at their net realizable values. Net
realizable value). Nilai bersih yang dapat realizable value is the fair value of the repossessed
direalisasi adalah nilai wajar agunan yang diambil assets less estimated costs to sell the repossessed
alih dikurangi dengan estimasi biaya untuk assets. Differences between the net realizable
menjual AYDA tersebut. Selisih antara nilai value and the proceeds from disposal of the
bersih yang dapat direalisasi dengan hasil repossessed assets are recognised as current
penjualan AYDA diakui sebagai keuntungan atau year’s gain or loss at the year of disposal.
kerugian pada periode berjalan pada saat dijual.
Ijarah adalah akad pemindahan hak guna Ijarah is a contract involving the transfer of right of
(manfaat) atas suat aset dalam waktu tertentu use (benefit) of an asset for a specific period which
dengan pembayaran sewa (ujrah) tanpa diikuti the lessee pays rent (ujrah) without the transfer of
dengan pemindahan kepemilikan aset itu sendiri. ownership of the asset itself. Ijarah muntahiyah
Ijarah muntahiyah bittamlik adalah penyediaan bittamlik is the provision of funds to transfer the
dana dalam rangka memindahkan hak guna atau right of use or benefit of goods or services based
manfaat dari suatu barang atau jasa berdasarkan on a lease transaction with an option to transfer
transaksi sewa dengan opsi pemindahan ownership of the goods to the lessee. The transfer
kepemilikan barang kepada penyewa. of ownership of the leased object to the lessee in
Perpindahan hak milik objek sewa kepada ijarah muntahiyah bittamlik can be executed as a
penyewa dalam ijarah muntahiyah bittamlik dapat grant. Ijarah revenue receivables are recognised at
dilakukan dengan hibah. Piutang pendapatan the due date which equal to the outstanding rent
ijarah diakui pada saat jatuh tempo sebesar sewa amount and presented at the net realisable value,
yang belum diterima dan disajikan sebesar nilai which is the outstanding balance of the
bersih yang dapat direalisasikan, yakni sebesar receivables.
saldo piutang.
Beban-beban yang berkaitan dengan Expenses for maintaining repossessed assets and
pemeliharaan AYDA dan properti terbengkalai abandoned properties are recognised in the
dibebankan ke laporan laba rugi dan penghasilan current year’s consolidated statement of profit or
komprehensif lain konsolidasian periode berjalan loss and other comprehensive income as incurred.
pada saat terjadinya. Bila terjadi penurunan nilai Any permanent impairment loss that occurred will
yang bersifat permanen, maka nilai tercatatnya be deducted from the carrying amount and be
dikurangi untuk mengakui penurunan tersebut charged to the current year’s consolidated
dan kerugiannya dibebankan pada laporan laba statement of profit or loss and other
rugi dan penghasilan komprehensif lain comprehensive income. Refer to Note 2t for
konsolidasian tahun berjalan. Lihat Catatan 2t changes in accounting policy to determine
untuk kebijakan akuntansi atas penyisihan impairment losses on repossessed assets and
kerugian AYDA dan properti terbengkalai. abandoned properties.
w. Liabilitas segera w. Obligations due immediately
Liabilitas segera dicatat pada saat timbulnya Obligations due immediately are recorded at the
liabilitas, baik kepada masyarakat maupun time the obligations occurred to customers or other
kepada bank lain. Liabilitas segera banks. Obligations due immediately are classified
diklasifikasikan sebagai liabilitas keuangan yang as financial liabilities at amortised cost.
diukur dengan biaya perolehan diamortisasi.
118
ANNUAL REPORT 2023 1185
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MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
x. Simpanan nasabah x. Deposits from customers
Simpanan nasabah adalah dana yang Deposits from customers are the funds placed by
ditempatkan oleh masyarakat (tidak termasuk customers (excluding banks) to the Bank and
bank) kepada Bank dan Entitas Anak yang Subsidiaries which operate in banking industry
bergerak di bidang perbankan berdasarkan based on a fund deposit agreement. Included in
perjanjian penyimpanan dana. Termasuk dalam this account are demand deposits, saving deposits,
pos ini adalah giro, tabungan, deposito berjangka time deposits and other similar deposits.
dan bentuk simpanan lain yang dipersamakan
dengan itu.
Giro merupakan simpanan nasabah yang dapat Demand deposits represent deposits of customers
digunakan sebagai alat pembayaran, yang that may be used as instruments of payment, and
penarikannya dapat dilakukan setiap saat melalui which may be withdrawn at any time by cheque,
cek, kartu Anjungan Tunai Mandiri (ATM), atau Automated Teller Machine card (ATM) or by
dengan cara pemindahbukuan dengan bilyet giro overbooking through written transfer instruction
atau sarana perintah pembayaran lainnya. (bilyet giro) or other orders of payment or transfers.
Tabungan merupakan simpanan nasabah yang Saving deposits represent deposits of customers
penarikannya hanya dapat dilakukan melalui that may only be withdrawn over the counter and
counter dan ATM atau dengan cara via ATMs or funds transfers by SMS Banking,
pemindahbukuan melalui SMS Banking, Phone Phone Banking and Internet Banking when certain
Banking dan Internet Banking jika memenuhi agreed conditions are met, but which may not be
persyaratan yang disepakati, tetapi penarikan withdrawn by cheque or other equivalent
tidak dapat dilaksanakan dengan menggunakan instruments.
cek atau instrumen setara lainnya.
Deposito berjangka merupakan simpanan Time deposits represent customers deposits that
nasabah yang penarikannya hanya dapat may only be withdrawn after a certain time based
dilakukan pada waktu tertentu sesuai dengan on the agreement between the customer and the
perjanjian antara nasabah dengan Bank. Bank. Time deposits are stated at amortised cost
Deposito berjangka dinyatakan sebesar nilai in the certificates between the Bank and the
perolehan diamortisasi sesuai dengan perjanjian holders of time deposits.
antara pemegang deposito berjangka dengan
Bank.
Termasuk di dalam giro adalah giro dan Included in demand deposits are wadiah demand
tabungan wadiah. Giro wadiah dapat digunakan deposits and wadiah saving deposits. Wadiah
sebagai instrumen pembayaran dan dapat ditarik demand deposits can be used as payment
setiap saat melalui cek dan bilyet giro. Giro instruments and can be withdrawn at any time
wadiah serta tabungan wadiah mendapatkan using cheque and written transfer instruction (bilyet
bonus sesuai dengan kebijakan Entitas Anak. giro). Wadiah demand deposits and wadiah saving
Simpanan nasabah dalam bentuk giro wadiah deposits earn bonus based on Subsidiary’s policy.
dan tabungan wadiah dinyatakan sebesar Wadiah demand deposits and wadiah saving
liabilitas Entitas Anak. deposits are stated at the Subsidiary’s liability
amount.
Simpanan nasabah diklasifikasikan sebagai Deposits from customers are classified as financial
liabilitas keuangan yang diukur dengan biaya liabilities at amortised cost. Incremental costs
perolehan diamortisasi. Biaya tambahan yang directly attributable to acquistion of deposits from
dapat diatribusikan secara langsung dengan customers are included in the amount of deposits
perolehan simpanan nasabah diperhitungkan and amortised over the expected life of the
dalam jumlah simpanan yang diterima dan deposits. Refer to Note 2c for the accounting policy
diamortisasi sepanjang estimasi umur simpanan for financial liabilities at amortised cost.
tersebut. Lihat Catatan 2c untuk kebijakan
akuntansi atas liabilitas keuangan yang diukur
dengan biaya perolehan diamortisasi.
119
1186 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
y. Simpanan dari bank lain y. Deposits from other banks
Simpanan dari bank lain terdiri dari liabilitas Deposits from other banks represent liabilities to
terhadap bank lain, baik lokal maupun luar local or overseas banks, in the form of demand
negeri, dalam bentuk giro, tabungan, inter-bank deposits, saving deposits, interbank call money
call money dengan periode jatuh tempo menurut with original maturities of 90 days or less based on
perjanjian kurang dari atau 90 hari, deposito agreement, time deposits and negotiable certificate
berjangka dan negotiable certificates of deposits. of deposits. Deposits from other banks are
Simpanan dari bank lain dicatat sebagai liabilitas recorded as liability to other banks.
terhadap bank lain.
Di dalam simpanan dari bank lain termasuk Included in the deposits from other banks are
simpanan syariah dalam bentuk giro wadiah. sharia deposits in a form of wadiah demand
deposits.
Simpanan dari bank lain diklasifikasikan sebagai Deposits from other banks are classified as
liabilitas keuangan yang diukur dengan biaya financial liabilities at amortised cost. Incremental
perolehan diamortisasi. Biaya tambahan yang costs directly attributable to acquisition of deposits
dapat diatribusikan secara langsung dengan from other banks are included in the amount of
perolehan simpanan diperhitungkan dalam deposits and amortised over the expected life of
jumlah simpanan yang diterima dan diamortisasi the deposits. Refer to Note 2c for the accounting
sepanjang estimasi umur simpanan tersebut. policy for financial liabilities at amortised cost.
Lihat Catatan 2c untuk kebijakan akuntansi atas
liabilitas keuangan yang diukur dengan biaya
perolehan diamortisasi.
z. Kontrak asuransi z. Insurance contract
Kontrak asuransi adalah kontrak yang diterbitkan Insurance contracts is a contract issued by
oleh perusahaan asuransi dimana perusahaan insurance companies which the insurer accepts
asuransi menerima risiko asuransi yang significant insurance risk from the policyholders.
signifikan dari pemegang polis. Risiko asuransi Significant insurance risk is defined as the
yang signifikan didefinisikan sebagai possibility of paying significantly more benefit to
kemungkinan membayar manfaat yang signifikan the policyholder upon the occurrence of insured
kepada tertanggung apabila suatu kejadian yang event compared to the minimum benefit payable in
diasuransikan terjadi dibandingkan dengan a scenario where the insured event does not occur.
manfaat minimum yang akan dibayarkan apabila Scenarios that are considered are those with
risiko yang diasuransikan tidak terjadi. Skenario- commercial substance.
skenario yang diperhatikan adalah skenario yang
mengandung unsur komersial.
Entitas Anak menerbitkan kontrak asuransi yang The Subsidiaries issue insurance contracts that
menerima risiko asuransi yang signifikan dari accepted significant insurance risk from the
pemegang polis. Entitas Anak mendefinisikan policyholders. The Subsidiaries defines significant
risiko asuransi yang signifikan sebagai insurance risk as the possibility of having to pay
kemungkinan membayar manfaat pada saat benefits on the occurrence of an insured event of
terjadinya suatu kejadian yang diasuransikan, at least 10% more than the benefits payable if the
yang setidaknya 10% lebih besar dari manfaat insured event did not occur. When an insurance
yang dibayarkan jika kejadian yang diasuransikan contract does not have significant insurance risk, it
tidak terjadi. Jika suatu kontrak asuransi tidak is classified as investment contracts.
mengandung risiko asuransi yang signifikan,
maka kontrak tersebut diklasifikasikan sebagai
kontrak investasi.
120
ANNUAL REPORT 2023 1187
Page 681
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
z. Kontrak asuransi (lanjutan) z. Insurance contract (continued)
Entitas Anak menerbitkan kontrak asuransi untuk The Subsidiaries issues insurance contracts for
produk asuransi tradisional dan produk asuransi traditional insurance product and investment-linked
yang dikaitkan dengan investasi. Kedua jenis insurance product. Both of these products have
produk ini mempunyai risiko asuransi yang significant insurance risk.
signifikan.
Produk-produk dari Entitas Anak dibagi The Subsidiaries’s products are divided into the
berdasarkan kategori sebagai berikut: following main categories:
• Asuransi jiwa tradisional non-participating, • Traditional non-participating life insurance,
memberikan perlindungan untuk menutupi provide protection to cover the risk of death,
risiko kematian, kecelakaan, penyakit kritis accident, critical illness, and health of the
dan kesehatan dari pemegang polis. Jumlah insured. The basic of sum insured will be paid
uang pertanggungan akan dibayarkan pada upon the occurrence of the risks covered.
saat terjadinya risiko yang ditanggung.
• Unit-link, produk asuransi dengan • Unit-link, is the insurance product with single
pembayaran premi tunggal maupun reguler or regular premium payment which is linked to
yang dikaitkan dengan investasi yang investment products, which provides a
memberikan kombinasi manfaat proteksi dan combined benefit of protection and
manfaat investasi. investment.
Ketika sebuah kontrak telah diklasifikasi sebagai Once a contract has been classified as an
kontrak asuransi, reklasifikasi terhadap kontrak insurance contract, no reclassification could be
tersebut tidak dapat dilakukan kecuali ketentuan performed subsequently unless the terms of the
perjanjian kemudian diamendemen. Seluruh agreement are later amended. All insurance
produk asuransi yang diterbitkan oleh Entitas products issued by the Subsidiaries has significant
Anak mempunyai risiko asuransi yang signifikan. insurance risk.
Entitas Anak memisahkan komponen deposit dari The Subsidiary separates the deposit component
kontrak unit-link seperti yang disyaratkan oleh from unit-link contract as required by SFAS
PSAK 62 jika kondisi-kondisi di bawah ini No. 62 when both the following conditions are met:
terpenuhi:
- Entitas Anak dapat mengukur komponen - The Subsidiaries can measure separately the
“deposit” secara terpisah (termasuk opsi “deposit” component (including any embedded
penyerahan melekat, yaitu tanpa submission option, i.e. without taking into
memperhitungkan komponen “asuransi”); account the “insurance” component);
- Kebijakan akuntansi Entitas Anak tidak - The Subsidiaries’s accounting policies do not
mensyaratkan untuk mengakui semua hak require to recognise all rights and obligations
dan liabilitas yang timbul dari komponen arising from the “deposit” component.
“deposit”.
Entitas Anak tidak memisahkan komponen The Subsidiaries does not separate the deposit
deposit dikarenakan hanya salah satu kondisi di component because only one of the above
atas yang terpenuhi. conditions is met.
Pengujian kecukupan liabilitas Liability adequacy test
Pengujian kecukupan liabilitas dilakukan pada Liability adequacy testing is performed at reporting
tanggal pelaporan untuk kontrak secara individual date for contract individually or group of products
ataupun per kelompok produk, ditentukan sesuai determined in accordance with the Subsidiaries’s
dengan cara Entitas Anak memperoleh, method of acquiring, servicing and measuring the
memelihara dan mengukur profitabilitas dari profitability of its insurance contracts.
kontrak asuransi tersebut.
121
1188 PT Bank Mandiri (Persero) Tbk
Page 682
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
z. Kontrak asuransi (lanjutan) z. Insurance contract (continued)
Pengujian kecukupan liabilitas (lanjutan) Liability adequacy test (continued)
Untuk asuransi jiwa, liabilitas kepada pemegang For life insurance, the liabilities to policyholder in
polis khususnya liabilitas untuk klaim masa particular the liabilities for future claim is tested to
depan diuji untuk menentukan apakah liabilitas determine whether the liabilities sufficient to cover
tersebut cukup untuk menutupi semua arus kas all related future cash out flow including all
keluar di masa depan termasuk semua manfaat guaranteed benefit and guaranteed additional
yang dijamin dan manfaat tambahan yang benefit, non-guaranteed participation benefit
dijamin, manfaat partisipasi yang tidak dijamin feature (if any), all expenses for policies issuance
(jika ada), semua biaya untuk penerbitan polis and maintenance, as well as reflecting the future
dan pemeliharaan polis, serta mencerminkan cash inflow, i.e. future premium receipt. The
arus kas masuk masa depan yaitu penerimaan liabilities are calculated based on discounted cash
premi masa depan, yaitu premi yang diterima di flow basis for all related cash flows i.e. both of
masa depan. Liabilitas dihitung berdasarkan cash outflows and cash inflows as mentioned
diskonto dari arus kas untuk semua arus kas above using a set of most recent best estimate
yang terkait yaitu arus kas keluar dan arus kas assumptions set by the Subsidiaries’s appointed
masuk seperti yang disebutkan di atas dengan actuary, includes mortality, morbidity, lapses,
menggunakan seperangkat asumsi estimasi expenses, inflation rates, and interest rate,
terbaik terkini yang ditetapkan oleh aktuaris assumptions as well as margin for adverse
Entitas Anak, termasuk asumsi tingkat mortalita, deviation assumptions. Subsidiaries operates in life
morbidita, tingkat pembatalan polis, biaya, tingkat insurance use Gross Premium Reserve in the
inflasi dan tingkat suku bunga, serta asumsi premium allowance calculation for future policy
marjin atas risiko pemburukan. Entitas Anak yang benefits to the policyholders using actuary
bergerak dalam bidang asuransi jiwa assumptions with best estimate and margin for
menerapkan metode Gross Premium Reserve adverse deviation, therefore liability adequacy test
dalam perhitungan cadangan premi atas manfaat is not required.
polis masa depan kepada pemegang polis
dengan menggunakan asumsi aktuaria
berdasarkan asumsi estimasi terbaik dan marjin
atas risiko pemburukan, sehingga pengujian
kecukupan liabilitas tidak diperlukan lagi.
Reasuransi Reinsurance
Entitas Anak mereasuransikan sebagian porsi The Subsidiaries reinsure a portion of its risk to
risikonya kepada perusahaan reasuradur. Jumlah reinsurance companies. The amount of premium
premi yang dibayar atau porsi premi atas paid or portion of premium from prospective
transaksi reasuransi prospektif diakui selama reinsurance transactions is recognised over the
periode kontrak asuransi sesuai dengan proporsi reinsurance contract in proportion with the
jumlah proteksi reasuransi yang diterima. protection received.
Aset reasuransi termasuk saldo yang diharapkan Reinsurance assets include balances expected to
dibayarkan oleh perusahaan reasuransi untuk be recovered from reinsurance companies for
ceded liabilitas manfaat polis masa depan, ceded ceded liability for future policy benefits, ceded
estimasi liabilitas klaim dan ceded cadangan atas estimated claim liabilities and ceded unearned
premi yang belum merupakan pendapatan. premiums allowance. Recovery amount from
Jumlah manfaat yang ditanggung oleh reinsurers are estimated in a consistent manner
reasuradur diperkirakan secara konsisten sesuai with the liability associated with the reinsurance
dengan liabilitas yang terkait dengan polis policy.
reasuransi.
Entitas Anak menyajikan aset reasuransi secara Subsidiaries presents separately reinsurance asset
terpisah sebagai aset atas liabilitas manfaat polis of future policy benefit liabilities, unearned
masa depan, cadangan atas premi yang belum premium allowance, and estimated claim liabilities.
merupakan pendapatan dan estimasi liabilitas
klaim.
Jika aset reasuransi mengalami penurunan nilai, If a reinsurance asset is impaired, the Subsidiaries
Entitas Anak mengurangi nilai tercatat dan deducted the carrying amount accordingly and
mengakui kerugian penurunan nilai tersebut recognises that impairment loss in the consolidated
dalam laporan laba rugi dan penghasilan statement of profit or loss and other
komprehensif lain konsolidasian. Aset reasuransi comprehensive income. A reinsurance asset is
mengalami penurunan nilai jika ada bukti objektif, impaired if there is objective evidence, as a result
sebagai akibat dari suatu peristiwa yang terjadi of an event that occurred after initial recognition of
setelah pengakuan awal aset reasuransi, bahwa the reinsurance asset, that the Subsidiary may not
Entitas Anak tidak dapat menerima seluruh receive all amounts due to it is below the
jumlah karena di bawah syarat-syarat kontrak requirement of the contract, and the impact on the
dan dampak pada jumlah yang akan diterima dari amounts that the Subsidiary will receive from the
reasuradur dapat diukur secara andal. reinsurer can be reliably measured.
122
ANNUAL REPORT 2023 1189
Page 683
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
z. Kontrak asuransi (lanjutan) z. Insurance contract (continued)
Liabilitas manfaat polis masa depan Liability for future policy benefits
Liabilitas manfaat polis masa depan merupakan The liabilities for future policy benefits represent
nilai sekarang estimasi manfaat polis masa the present value of estimated future policy
depan yang akan dibayarkan kepada pemegang benefits to be paid to policyholders or their heirs
polis atau ahli warisnya dikurangi dengan nilai less present value of estimated future premiums to
sekarang dari estimasi premi masa depan yang be received from the policyholders and recognised
akan diterima dari pemegang polis dan diakui consistently with the recognition of premium
pada saat pengakuan pendapatan premi. income. The liabilities for future policy benefits are
Liabilitas manfaat polis masa depan ditentukan determined and computed based on certain
dan dihitung dengan menggunakan rumus formula by the Subsidiaries’s actuary.
tertentu oleh aktuaris Entitas Anak.
Entitas Anak menghitung liabilitas manfaat polis The Subsidiaries calculate the liability for future
masa depan dengan menggunakan metode policy benefits using Gross Premium Reserve
Gross Premium Reserve yang mencerminkan method that reflect the present value of estimated
nilai kini estimasi pembayaran seluruh manfaat payments of all the guaranteed benefits including
yang diperjanjikan termasuk seluruh opsi yang all the embedded options available, the present
disediakan, nilai kini estimasi seluruh biaya yang value estimated of all handling costs incurred and
dikeluarkan dan juga mempertimbangkan also considering the future premium receipt.
penerimaan premi di masa depan.
Kenaikan/(penurunan) liabilitas manfaat polis Increase/(decrease) in liabilities for future policy
masa depan diakui dalam laporan laba rugi dan benefits is recognised in the current year’s
penghasilan komprehensif lain konsolidasian consolidated statement of profit or loss and other
tahun berjalan. comprehensive income.
Liabilitas kepada pemegang polis unit-link diakui The liability to unit-link policyholders is recognised
pada saat penerimaan dana dikonversi menjadi at the time the funds received are converted into
unit setelah dikurangi biaya-biaya dan akan units, net of related expenses and will increase or
bertambah atau berkurang sesuai dengan nilai decrease in accordance with effective net asset
aset bersih efektif yang berlaku. value.
Penerimaan dana dari nasabah untuk produk Funds received from customers for non-sharia unit-
unit-link non-syariah diakui sebagai pendapatan link products are recognised as gross premium
premi bruto dalam laporan laba rugi dan income in the consolidated statement of profit or
penghasilan komprehensif lain konsolidasian. loss and other comprehensive income. Liabilities to
Liabilitas kepada pemegang polis unit-link diakui unit-link policyholders are recognised in the
di laporan posisi keuangan konsolidasian dan consolidated statement of financial position and
dihitung menggunakan metode cadangan atas computed based on unearned premium reserves
premi yang belum merupakan pendapatan yang using daily method from insurance cost of mortality
dihitung dengan menggunakan metode harian risk plus reserves for the accumulated invested
berdasarkan biaya asuransi atas risiko mortalitas, fund of unit-link policyholders.
ditambah cadangan atas akumulasi dana
investasi pemegang polis.
Setiap bunga, keuntungan atau kerugian dari Any interest, gain or loss due to increases or
kenaikan atau penurunan nilai pasar investasi decreases in market value of investments are
dicatat sebagai pendapatan atau beban, disertai recorded as income or expense, with a
dengan pengakuan kenaikan atau penurunan corresponding recognition of increase or decrease
liabilitas kepada pemegang polis unit-link di in liability to unit-link policyholders in the statement
laporan laba rugi dan penghasilan komprehensif of profit or loss and other comprehensive income
lain konsolidasian dan liabilitas kepada and liability to unit-link policyholders in the
pemegang polis unit-link di laporan posisi consolidated statement of financial position.
keuangan konsolidasian.
Penerimaan dana dari nasabah untuk produk Funds received from customers for sharia unit-link
unit-link syariah diakui sebagai liabilitas kepada products are recognised as liabilities to unit-link
pemegang polis unit-link di laporan posisi policyholders in the consolidated statement of
keuangan konsolidasian sebesar jumlah yang financial position for the amount received net of the
diterima setelah dikurangi bagian fee untuk portion representing the Subsidiary fees in
Entitas Anak dalam rangka mengelola managing the unit-link product income.
pendapatan dari produk unit-link.
123
1190 PT Bank Mandiri (Persero) Tbk
Page 684
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
z. Kontrak asuransi (lanjutan) z. Insurance contract (continued)
Risiko yang belum jatuh tempo Unexpired risk reserve
Liabilitas untuk manfaat kontraktual yang A liability for contractual benefits that are expected
diharapkan akan timbul di masa depan dicatat to be incurred in the future is recorded when the
pada saat premi diakui. Liabilitas ditetapkan premiums are recognised. The liability is
sebagai penjumlahan atas nilai diskonto yang determined as the sum of the expected discounted
diharapkan dari pembayaran manfaat dan biaya value of the benefit payments and the future
administrasi masa depan yang berkaitan administration expenses that are directly related to
langsung dengan kontrak asuransi, dikurangi the insurance contract, less the expected
dengan nilai diskonto yang diharapkan atas premi discounted value of the theoretical premiums that
teoritis yang dibutuhkan untuk memenuhi would be required to meet the benefits and
manfaat dan biaya administrasi berdasarkan administration expenses based on the valuation
asumsi penilaian yang digunakan (penilaian assumptions used (the premiums valuation). That
premi). Liabilitas tersebut didasarkan pada liability is based on assumptions such as mortality,
asumsi-asumsi seperti kematian, persistensi, persistency, maintenance expense and investment
biaya pemeliharaan dan pendapatan investasi income that are established at the time the contract
yang ditetapkan pada saat kontrak asuransi is issued. A margin for adverse deviations is
dikeluarkan. Sebuah marjin untuk penyimpangan included in the used assumptions.
yang merugikan termasuk dalam asumsi yang
digunakan.
aa. Efek-efek yang diterbitkan aa. Debt securities issued
Efek-efek yang diterbitkan oleh Bank Mandiri dan Debt securities issued by the Bank and its
Entitas Anak, termasuk obligasi, subordinasi Subsidiaries, including bonds, subordinated notes,
notes, medium term notes, traveller’s cheques medium term notes, travelers’ cheques and
dan Sertifikat Investasi Mudharabah Antarbank Interbank Mudharabah Investment Certificate
(SIMA) pada pengukuran awal disajikan sebesar (SIMA), are initially measured at fair value plus
nilai wajar ditambah dengan biaya transaksi yang directly attributable transaction costs to the debt
dapat diatribusikan langsung dengan securities issued. Subsequently, transactions cost
perolehan/penerbitan efek-efek yang diterbitkan. are amortised using effective interest rate up to the
Biaya transaksi kemudian diamortisasi dengan maturity of debt securities issued.
suku bunga efektif sampai dengan jatuh tempo
dari efek-efek yang diterbitkan.
Efek-efek yang diterbitkan diklasifikasikan Debt securities issued are classified as financial
sebagai liabilitas keuangan yang diukur dengan liabilities at amortised cost. Refer to Note 2c for the
biaya perolehan diamortisasi. Lihat Catatan 2c accounting policy for financial liabilities at
untuk kebijakan akuntansi atas liabilitas amortised cost.
keuangan yang diukur dengan biaya perolehan
diamortisasi.
ab. Pinjaman yang diterima ab. Fund borrowings
Pinjaman yang diterima merupakan dana yang Fund borrowings represent funds received from
diterima dari bank lain, Bank Indonesia atau other banks, Bank Indonesia or other parties with
pihak lain dengan liabilitas pembayaran kembali the obligation of repayment in accordance with the
sesuai dengan persyaratan perjanjian pinjaman. requirements of the loan agreement.
Pada pengukuran awal, pinjaman yang diterima Fund borrowings are initially measured at fair value
disajikan sebesar nilai wajar dikurangi dengan minus directly attributable transaction costs. Fund
biaya transaksi yang dapat diatribusikan borrowings are classified as financial liabilities at
langsung dengan perolehan/penerbitan pinjaman amortised cost. Refer to Note 2c for the accounting
yang diterima. Pinjaman yang diterima policy for financial liabilities at amortised cost.
diklasifikasikan sebagai liabilitas keuangan yang
diukur dengan biaya perolehan diamortisasi.
Lihat Catatan 2c untuk kebijakan akuntansi untuk
liabilitas keuangan yang diukur dengan biaya
perolehan diamortisasi.
124
ANNUAL REPORT 2023 1191
Page 685
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
ab. Pinjaman yang diterima (lanjutan) ab. Fund borrowings (continued)
Fasilitas pengelolaan likuiditas berdasarkan The sharia liquidity management facility of Bank
prinsip syariah Bank Indonesia (PASBI) yang Indonesia (PASBI) received by Sharia Subsidiaries
diterima oleh Entitas Anak Syariah is classified as “Fund Borrowings”. Bank Indonesia
diklasifikasikan dalam akun “Pinjaman yang and the Subsidiary mutually agree to enter into a
Diterima”. Bank Indonesia dan Entitas Anak wakalah bil ististmar contract for fund
sepakat melakukan akad wakalah bil ististmar management, guaranteed by sharia securities. The
untuk pengelolaan dana dengan agunan berupa funds received are recognised as liabilities to Bank
surat berharga syariah. Dana yang diterima Indonesia.
diakui sebagai liabilitas kepada Bank Indonesia.
Bank melakukan pengelolaan dana untuk The Bank undertakes fund management for whole
kegiatan investasi usaha secara keseluruhan business investment activities (mutlaqah). The
(mutlaqah). Pengembalian dana kelolaan dan return of managed funds and the distribution of
pembayaran hasil pengelolaan (istitsmar) investments return (ististmar) occur upon maturity.
dilakukan pada saat pelunasan.
ac. Pinjaman dan efek-efek subordinasi ac. Subordinated loans and marketable securities
Pinjaman dan efek-efek subordinasi pada Subordinated loans and marketable securities are
pengukuran awal disajikan sebesar nilai wajar initially measured at fair value less directly
dikurangi dengan biaya transaksi yang dapat attributable transaction costs. Subsequently,
diatribusikan langsung dengan transactions costs are amortised using the
perolehan/penerbitan pinjaman dan efek-efek effective interest rate up to the maturity of
subordinasi. Biaya transaksi kemudian subordinated loans and marketable securities.
diamortisasi dengan suku bunga efektif sampai
dengan jatuh tempo dari pinjaman dan efek-efek
subordinasi.
Pinjaman dan efek-efek subordinasi Subordinated loans and marketable securities are
diklasifikasikan sebagai liabilitas keuangan yang classified as financial liabilities at amortised cost.
diukur dengan biaya perolehan yang Refer to Note 2c for the accounting policy for
diamortisasi. Lihat Catatan 2c untuk kebijakan financial liabilities at amortised cost.
akuntansi untuk liabilitas keuangan yang diukur
dengan biaya perolehan yang diamortisasi.
ad. Perpajakan ad. Income tax
Bank Mandiri dan Entitas Anak menerapkan Bank Mandiri and Subsidiaries apply SFAS No. 46
PSAK 46 (Revisi 2014) tentang “Pajak (Revised 2014) regarding “Income Tax” which
Penghasilan”, yang mengharuskan Bank Mandiri requires Bank Mandiri and Subsidiaries to take into
dan Entitas Anak memperhitungkan konsekuensi account the consequnces of the current and future
pajak kini dan pajak di masa depan tax (settlement) from the carrying amount of assets
(penyelesaian) dari jumlah tercatat aset (liabilitas) (liabilities) that are recognised in the consolidated
yang diakui dalam laporan posisi keuangan dan statement of financial position, and transactions
transaksi-transaksi serta peristiwa lain yang and other events occured in the current period.
terjadi dalam tahun berjalan.
Beban pajak terdiri dari pajak kini dan pajak The tax expense comprises current and deferred
tangguhan. Pajak diakui dalam laporan laba rugi tax. Tax is recognised in the consolidated
dan penghasilan komprehensif lain statement of profit or loss and other
konsolidasian, kecuali jika pajak tersebut terkait comprehensive income, except to the extent that it
dengan transaksi atau kejadian yang langsung relates to items recognised directly in equity. In this
diakui ke ekuitas. Dalam hal ini, pajak tersebut case, the tax is recognised in other comprehensive
masing-masing diakui dalam penghasilan income or directly in equity, respectively.
komprehensif lain atau ekuitas.
125
1192 PT Bank Mandiri (Persero) Tbk
Page 686
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
ad. Perpajakan (lanjutan) ad. Income tax (continued)
Manajemen Grup mengevaluasi secara periodik The Group’s management periodically evaluates
implementasi terhadap peraturan perpajakan the implementation of prevailing tax regulations
yang berlaku terutama yang memerlukan especially for those that are subject to further
interpretasi lebih lanjut mengenai interpretation for its implementation, including
pelaksanaannya termasuk juga evaluasi terhadap evaluation on tax assessment letters received from
surat ketetapan pajak yang diterima dari kantor tax authorities. Futhermore, the Bank establishes
pajak. Lebih lanjut, Bank Mandiri membentuk provisions based on the if necessary amounts
cadangan, jika dianggap perlu berdasarkan expected to be paid to the tax authorities.
jumlah yang diestimasikan akan dibayarkan ke
kantor pajak.
Bank Mandiri dan Entitas Anak menerapkan Bank Mandiri and Subsidiaries apply the balance
metode liabilitas laporan posisi keuangan sheet liability method to determine income tax
(balance sheet liability method) untuk expense. Under the balance sheet liability method,
menentukan beban pajak penghasilan. Menurut deferred tax assets and liabilities are recognised
metode liabilitas laporan posisi keuangan, aset for all temporary differences arising between the
dan utang pajak tangguhan diakui untuk semua tax base of assets and liabilities and their carrying
perbedaan temporer antara nilai aset dan amount in the consolidated statement of financial
liabilitas yang tercatat di laporan posisi keuangan position at each reporting date. This method also
dengan dasar pengenaan pajak atas aset dan requires the recognition of unused future tax
liabilitas tersebut pada setiap tanggal pelaporan. benefits, to the extent that realisation of such
Metode ini juga mensyaratkan adanya benefits is probable in the future.
pengakuan manfaat pajak di masa datang yang
belum digunakan apabila besar kemungkinan
bahwa manfaat tersebut dapat direalisasikan di
masa yang akan datang.
Aset pajak tangguhan diakui apabila terdapat Deferred tax assets are recognised only to the
kemungkinan besar bahwa jumlah laba fiskal extent that is probable that future taxable income
pada masa datang akan memadai untuk will be sufficient to compensate deferred tax asset
mengkompensasi aset pajak tangguhan yang arising from temporary differences.
muncul akibat perbedaan temporer.
Pajak tangguhan dihitung dengan menggunakan Deferred tax is calculated using tax rates enacted
tarif pajak yang berlaku atau secara substansial or substantively applied to the period during which
diberlakukan pada periode dimana aset tersebut the asset is realised or the liability is settled. The
direalisasi atau liabilitas tersebut diselesaikan. changes to the carrying value of deferred tax
Perubahan nilai tercatat aset dan liabilitas pajak assets and liabilities due to the changes of tax
tangguhan yang disebabkan oleh perubahan tarif rates are charged in the current year, consolidated
pajak dibebankan pada laporan laba rugi dan statement of profit or loss and other
penghasilan komprehensif lain konsolidasian comprehensive income except for transactions
tahun berjalan, kecuali untuk transaksi-transaksi which previously have been directly charged or
yang sebelumnya telah langsung dibebankan credited to equity.
atau dikreditkan ke ekuitas.
Koreksi atas liabilitas pajak diakui pada saat Adjustments to taxation obligations are recorded
surat ketetapan pajak diterima, atau apabila when tax assessment letter is received or, if
diajukan keberatan dan/atau banding, maka objection/appeal is submitted, adjustments are
koreksi diakui pada saat keputusan atas recognised when the result of objection/appeal is
keberatan dan/atau banding tersebut diterima. received. Management provides provision for
Manajemen juga dapat membentuk pencadangan future tax liability at the estimated amount that will
terhadap liabilitas pajak di masa depan sebesar be payable to the tax office if there is a probable
jumlah yang diestimasikan akan dibayarkan ke tax exposure, based on management’s
kantor pajak jika berdasarkan evaluasi pada assessment as of the date of consolidated
tanggal laporan posisi keuangan konsolidasian statement of financial position. Assumptions and
terdapat risiko pajak yang probable. Asumsi dan estimation used in the calculation of provision may
estimasi yang digunakan dalam perhitungan involve element of uncertainty.
pembentukan cadangan tersebut memiliki unsur
ketidakpastian.
126
ANNUAL REPORT 2023 1193
Page 687
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
ad. Perpajakan (lanjutan) ad. Income tax (continued)
Taksiran pajak penghasilan Bank Mandiri dan The estimated corporate income tax of Bank
Entitas Anak dihitung untuk masing-masing Mandiri and Subsidiaries is calculated for each
perusahaan sebagai badan hukum terpisah. Aset company as a separate legal entity. Current tax
pajak kini (current tax assets) dan liabilitas pajak assets and current tax liabilities for different legal
kini (current tax liabilities) untuk badan hukum income entities cannot be set-off in the
yang berbeda tidak disalinghapuskan dalam consolidated financial statements. Corporate tax
laporan keuangan konsolidasian. Utang pajak payables and other tax payables of Bank Mandiri
penghasilan badan dan utang pajak lainnya Bank and Subsidiaries are presented as “Taxes payable“
Mandiri dan Entitas Anak disajikan sebagai in the consolidated statement of financial position.
“Utang pajak” di laporan posisi keuangan
konsolidasian.
Aset dan liabilitas pajak tangguhan dapat saling Deferred income tax assets and liabilities are
hapus apabila terdapat hak yang berkekuatan offsetted if there is a legally enforceable right to
hukum untuk melakukan saling hapus antara aset offset current tax assets against current tax
dan liabilitas pajak kini dan apabila aset dan liabilities and if the deferred income tax assets and
liabilitas pajak penghasilan tangguhan dikenakan liabilities relate to income taxes levied by the same
oleh otoritas perpajakan yang sama, baik atas taxation authority on either for the same taxable
entitas kena pajak yang sama atau berbeda dan entity or different taxable entities where there is an
adanya niat untuk melakukan penyelesaian intention to settle the balances on a net basis.
saldo-saldo tersebut secara neto.
ae. Dana syirkah temporer ae. Temporary syirkah funds
Dana syirkah temporer adalah dana yang Temporary syirkah funds represent investment
diterima oleh Entitas Anak. Entitas Anak received by a Subsidiary. The Subsidiary has the
mempunyai hak untuk mengelola dan right to manage and invest funds in accordance
menginvestasikan dana, baik sesuai dengan with either the Subsidiary’s policy or restriction set
kebijakan Entitas Anak atau kebijakan by the depositors with the agreed profit sharing.
pembatasan dari pemilik dana, dengan
keuntungan dibagikan sesuai dengan
kesepakatan.
Hubungan antara Entitas Anak dan pemilik dana Relationship between the Subsidiary and the
syirkah temporer merupakan hubungan owner of temporary syirkah funds are based on
kemitraan berdasarkan akad mudharabah partnership mudharabah muthlaqah, mudharabah
muthlaqah, mudharabah muqayyadah atau muqayyadah or musyarakah. The examples of
musyarakah. Contoh dari dana syirkah temporer temporary syirkah funds are investment funds
adalah penerimaan dana dari investasi received from mudharabah muthlaqah,
mudharabah muthlaqah, mudharabah mudharabah muqayyadah and other similar
muqayyadah dan akun lain yang sejenis. accounts.
1) Mudharabah muthlaqah adalah mudharabah 1) Mudharabah muthlaqah represents
dimana pemilik dana (shahibul maal) mudharabah in which the fund owner
memberikan kebebasan kepada pengelola (shahibul maal) entrusts the fund manager
dana (mudharib/Entitas Anak) dalam (mudharib/Subsidiary) in managing its
pengelolaan investasinya. investment.
2) Mudharabah muqayyadah adalah 2) Mudharabah muqayyadah represents
mudharabah dimana pemilik dana mudharabah in which the fund owner sets
memberikan batasan kepada pengelola restrictions to the fund manager regarding,
dana, antara lain mengenai tempat, cara dan among others, the place, the means and/or
atau obyek investasi. the object of investment.
Dana syirkah temporer tidak dapat digolongkan Temporary syirkah funds cannot be classified as
sebagai liabilitas. Hal ini karena Entitas Anak liability because the Subsidiary does not have any
tidak mempunyai liabilitas, ketika mengalami liability to return the fund to the owners when
kerugian, untuk mengembalikan jumlah dana experience losses, except for losses due to the
awal dari pemilik dana kecuali akibat kelalaian Subsidiary’s management negligence or default.
atau wanprestasi Entitas Anak. Dana syirkah On the other hand, temporary syirkah funds also
temporer tidak dapat digolongkan sebagai cannot be classified as equity, because of the
ekuitas karena mempunyai waktu jatuh tempo existence of maturity period and the depositors do
dan pemilik dan tidak mempunyai hak not have the same rights as the shareholders, such
kepemilikan yang sama dengan pemegang as voting rights and the rights of realised gain from
saham seperti hak voting dan hak atas realisasi current asset and other non-investment accounts.
keuntungan yang berasal dari aset lancar dan
aset non investasi.
127
1194 PT Bank Mandiri (Persero) Tbk
Page 688
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
ae. Dana syirkah temporer (lanjutan) ae. Temporary syirkah funds (continued)
Dana syirkah temporer merupakan salah satu Temporary syirkah funds represent one of the
unsur laporan posisi keuangan konsolidasian, consolidated statement of financial position
yang memberikan hak kepada Entitas Anak untuk accounts which is in accordance with sharia
mengelola, termasuk untuk mencampur dana principle that provide right to the Subsidiary to
dimaksud dengan dana lainnya. manage fund, including to combine the funds with
the other funds.
Pemilik dana syirkah temporer memperoleh The owner of temporary syirkah funds receive
bagian atas keuntungan sesuai kesepakatan dan parts of profit in accordance with the agreement
menerima kerugian berdasarkan jumlah dana and receive loss based on the proportion to the
dari masing-masing pihak. Pembagian hasil dana total funds. The profit distribution of temporary
syirkah temporer dapat dilakukan dengan konsep syirkah funds might be based on profit sharing or
bagi hasil atau bagi untung. revenue sharing concept.
af. Pendapatan dan beban bunga serta af. Interest income and expense and sharia
pendapatan dan beban syariah income and expense
(i) Konvensional (i) Conventional
Pendapatan dan beban bunga untuk semua Interest income and expense for all interest-
instrumen keuangan dengan interest bearing bearing financial instruments are recognised
dicatat dalam “Pendapatan bunga” dan as “Interest income” and “Interest expense” in
“Beban bunga” di dalam laporan laba rugi the consolidated statement of profit or loss
dan penghasilan komprehensif lain and other comprehensive income using the
konsolidasian menggunakan metode suku effective interest method.
bunga efektif.
Metode suku bunga efektif adalah metode The effective interest method is a method
yang digunakan untuk menghitung biaya used for calculating the amortised cost of
perolehan diamortisasi dari aset keuangan financial assets and liabilities and method for
atau liabilitas keuangan dan metode untuk allocating the interest income or interest
mengalokasikan pendapatan bunga atau expense over the relevant period. The
beban bunga selama periode yang relevan. effective interest rate is the rate that exactly
Suku bunga efektif adalah suku bunga yang discounts estimated future cash payments or
secara tepat mendiskontokan estimasi receipts through the expected life of the
pembayaran atau penerimaan kas di masa financial instrument or, when appropriate, a
datang selama perkiraan umur dari shorter period to obtain the net carrying
instrumen keuangan, atau jika lebih tepat, amount of the financial asset or financial
digunakan periode yang lebih singkat untuk liability. When calculating the effective interest
memperoleh nilai tercatat bersih dari aset rate, the Group estimates cash flows
keuangan atau liabilitas keuangan. Pada considering all contractual terms of the
saat menghitung suku bunga efektif, Grup financial instrument but does not consider
mengestimasi arus kas dengan future credit losses. The calculation includes
mempertimbangkan seluruh persyaratan all commissions, provision and other fees
kontraktual dalam instrumen keuangan received between parties in the contract that
tersebut, namun tidak mempertimbangkan are an integral part of the effective interest
kerugian kredit di masa datang. Perhitungan rate, transaction costs and all other premiums
ini mencakup seluruh komisi, provisi dan or discounts.
bentuk lain yang diterima oleh para pihak
dalam kontrak yang merupakan bagian tak
terpisahkan dari suku bunga efektif, biaya
transaksi dan seluruh premi atau diskon
lainnya.
Jika aset keuangan atau kelompok aset Once a financial asset or a group of similar
keuangan serupa telah diturunkan nilainya financial assets has been written down as a
sebagai akibat kerugian penurunan nilai, result of an impairment loss, subsequently,
maka pendapatan bunga yang diperoleh interest income is recognised for the non-
setelahnya diakui atas bagian aset keuangan impaired portion of the impaired financial
yang tidak mengalami penurunan nilai dari assets using the interest rate used to discount
aset keuangan yang mengalami penurunan the future cash flows for measuring the
nilai, berdasarkan suku bunga yang impairment loss.
digunakan untuk mendiskonto arus kas
masa datang dalam menghitung kerugian
penurunan nilai.
128
ANNUAL REPORT 2023 1195
Page 689
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
af. Pendapatan dan beban bunga serta af. Interest income and expense and sharia
pendapatan dan beban syariah (lanjutan) income and expense (continued)
(ii) Pendapatan syariah (ii) Sharia income
Di dalam pendapatan dan beban bunga Included in interest income and expense are
terdapat pendapatan dan beban sharia income and expense based on sharia
berdasarkan prinsip syariah. Pendapatan principle. The Subsidiary's income as a fund
pengelolaan dana oleh Entitas Anak sebagai manager (mudharib) consists of income from
mudharib terdiri atas pendapatan murabahah and istishna transactions, income
pembiayaan dengan akad murabahah, from ijarah (leasing), income from profit
istishna, ijarah dan pendapatan dari bagi sharing of mudharabah, musyarakah financing
hasil yaitu mudharabah, musyarakah dan and other main operating income.
pendapatan usaha utama lainnya.
Pengakuan keuntungan transaksi Murabahah transaction income recognition
murabahah dengan pembayaran tangguh through deferred payment or installment is
atau secara angsuran dilakukan selama executed during the period of the contract
periode akad sesuai dengan metode tingkat based on effective rate of return method
imbal hasil efektif. (annuity).
Berdasarkan PSAK 102 (Revisi 2019), According to SFAS No. 102 (Revised 2019),
pendapatan murabahah yang termasuk murabahah income which includes deferred
marjin ditangguhkan dan pendapatan margin and administrative income are
administrasi, diakui dengan menggunakan recognised as income using method that
metode setara tingkat imbal hasil efektif, equivalent to the effective rate of return
yaitu tingkat imbal hasil setara yang akan method, which is the rate that exactly
mendiskonto secara tepat estimasi discounts estimated future cash payments or
pembayaran atau penerimaan kas di masa receipts through the expected life of the
datang sepanjang perkiraan umur instrumen financial instrument or a shorter period, where
keuangan tersebut atau, jika lebih tepat appropriate, for the net carrying amount of the
untuk masa yang lebih singkat untuk nilai financial asset or financial liability. The
tercatat bersih dari aset keuangan atau calculation takes into account all contractual
liabilitas keuangan. Perhitungan dilakukan terms and condition the financial assets and
dengan memperhitungkan seluruh syarat includes any fees or incremental costs that are
dan ketentuan kontraktual dari instrumen directly attributable to the assets and are an
keuangan dan biaya tambahan yang timbul integral part of the effective rate of return.
secara langsung untuk instrumen tersebut
dan merupakan bagian tidak terpisahkan dari
tingkat imbal hasil.
Pendapatan istishna diakui dengan Income from istishna is recognised using the
menggunakan metode persentase percentage of completion or full completion
penyelesaian atau metode akad selesai. method.
Pendapatan ijarah diakui selama masa akad Income from ijarah is recognised
secara proporsional. proportionally during the contract period.
Pendapatan bagi hasil musyarakah yang Profit sharing income for passive partner in
menjadi hak mitra pasif diakui dalam periode musyarakah is recognised in the period when
terjadinya hak bagi hasil sesuai nisbah yang the profit sharing rights arise in accordance
disepakati. with the agreed profit sharing ratio.
Pendapatan bagi hasil mudharabah diakui Profit sharing income for mudharabah is
dalam periode terjadinya hak bagi hasil recognised in the period when the profit
sesuai nisbah yang disepakati dan tidak sharing rights arise in accordance with agreed
diperkenankan mengakui pendapatan dari profit sharing ratio and the recognition based
proyeksi hasil usaha. on projection of income is not allowed.
129
1196 PT Bank Mandiri (Persero) Tbk
Page 690
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
af. Pendapatan dan beban bunga serta af. Interest income and expense and sharia
pendapatan dan beban syariah (lanjutan) income and expense (continued)
(ii) Pendapatan syariah (lanjutan) (ii) Sharia income (continued)
Setoran dari debitur dengan kualitas non- Any payment from non-performing debtors
performing diperlakukan sebagai recognised is treated as the repayment cost or
pengembalian harga perolehan atau pokok loan/financing principal. Excess payment over
piutang/pembiayaan. Kelebihan pembayaran the cost or loan/financing principal recognised
di atas harga perolehan atau pokok as income when the cash received. Specific
piutang/pembiayaan diakui sebagai for ijarah transactions, any payment from non-
pendapatan pada saat diterimanya. Khusus performing debtors recognised as the
untuk transaksi ijarah, setoran dari debitur settlement of ijarah recei.
dengan kualitas non-performing diperlakukan
sebagai pelunasan piutang sewa.
Hak nasabah atas bagi hasil dana syirkah Customers’ (fund owner) share on the return
temporer merupakan bagian bagi laba milik of temporary syirkah funds represent fund
nasabah yang didasarkan pada prinsip owners’ share of the profit of Subsidiary
mudharabah muthlaqah, mudharabah derived from managing of such funds under
muqayyadah dan mudharabah musytarakah mudharabah mutlaqah, mudharabah
atas hasil pengelolaan dana mereka oleh muqayyadah and mudharabah musytarakah
Entitas Anak. Pendapatan yang dibagikan principles. The profit sharing is determined on
adalah pendapatan yang telah diterima. the earned income.
(iii) Hak pihak ketiga atas bagi hasil dana syirkah (iii) Third parties’ share on return of temporary
temporer syirkah funds
Pembagian laba dilakukan berdasarkan Distribution of profit is based on profit sharing
prinsip bagi hasil yaitu dihitung dari principle which is calculated from the
pendapatan Entitas Anak yang diterima Subsidiary’s earned income which in the form
berupa laba bruto (gross profit margin). of gross profit margin.
Jumlah pendapatan marjin dan bagi hasil Total margin income and profit sharing on
atas pembiayaan yang diberikan dan atas financing given to debtors and other
aset produktif lainnya akan dibagikan kepada productive assets will be distributed to the
nasabah penyimpan dana dan Entitas Anak, fund owner and Subsidiary, calculated
dihitung secara proporsional sesuai dengan proportionally according to the fund allocation
alokasi dana nasabah dan Entitas Anak yang of fund owner and subsidiary that were used in
dipakai dalam pembiayaan yang diberikan the financing given to debtors and other
dan aset produktif lainnya yang disalurkan. productive assets.
Selanjutnya, jumlah pendapatan marjin dan Furthermore, available margin income and
bagi hasil yang tersedia untuk nasabah dari profit sharing for fund owner from financing
fasilitas pembiayaan yang diberikan dan aset facilities given to debtors and other distributed
produktif lainnya yang disalurkan tersebut earning assets are distributed to fund owners
kemudian dibagihasilkan ke nasabah and depositor as shahibul maal and the
penabung dan deposan sebagai shahibul Subsidiary as mudharib based on a
maal dan Entitas Anak sebagai mudharib predetermined and agreed profit sharing with
sesuai dengan porsi nisbah bagi hasil yang nisbah portion. Margin income and profit
telah disepakati bersama sebelumnya. sharing from financing facilities given to
Pendapatan marjin dan bagi hasil dari debtors and other distributed earning assets
pembiayaan yang diberikan dan aset using the Subsidiary’s funds, are entirely
produktif lainnya yang disalurkan yang shared for the Subsidiary, including income
memakai dana Entitas Anak, seluruhnya from the Subsidiary’s fee-based transactions.
menjadi milik Entitas Anak, termasuk
pendapatan dari transaksi Entitas Anak
berbasis imbalan.
ag. Pendapatan premi dan beban klaim ag. Premium income and claims expenses
Pendapatan premi kontrak asuransi jangka Premium income received from short-term
pendek diakui sebagai pendapatan selama insurance contracts is recognised as revenue over
periode risiko sesuai dengan proporsi jumlah the period of risk coverage in proportion to the
proteksi asuransi yang diberikan. Pendapatan amounts of insurance protection provided.
premi kontrak asuransi jangka panjang diakui Premium income from long-term insurance
sebagai pendapatan pada saat polis jatuh tempo. contracts are recognised as revenue when the
policy is due.
130
ANNUAL REPORT 2023 1197
Page 691
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
ag. Pendapatan premi dan beban klaim (lanjutan) ag. Premium income and claims expenses
(continued)
Pendapatan premi yang diterima sebelum jatuh Premiums income received before the due date of
tempo polis dicatat sebagai titipan premi di the respective policies are reported as
laporan posisi keuangan konsolidasian. policyholders’ deposits in the consolidated
statement of financial position.
Beban klaim dan manfaat terdiri dari klaim yang Claims and benefits expense consist of settled
telah diselesaikan, klaim dalam proses claims, claims that are still in process of settlement
penyelesaian dan estimasi atas klaim yang telah and estimates of claims incurred but not yet
terjadi namun belum dilaporkan (IBNR). Klaim reported (IBNR). Claims and benefits are
dan manfaat diakui sebagai beban pada saat recognised as expenses when the liabilities to
terjadinya liabilitas untuk memberikan proteksi. cover claims are incurred. Claim recoveries from
Klaim reasuransi yang diperoleh dari perusahaan reinsurance companies are recognised and
reasuradur diakui dan dicatat sebagai pengurang recorded as deduction from claims expenses
beban klaim dan manfaat pada periode yang consistent in the same period with the claim and
sama dengan periode pengakuan beban klaim benefits expenses recognition.
dan manfaat.
Jumlah klaim dalam penyelesaian, termasuk Total claims in process of settlement, including
klaim yang telah terjadi namun belum dilaporkan, claims incurred but not yet reported, are stated at
dinyatakan berdasarkan estimasi menggunakan estimated amounts determined based on the
teknik perhitungan teknis oleh aktuaris. actuarial technical insurance calculations. Changes
Perubahan dalam estimasi liabilitas klaim, in estimated claims liabilities as a result of further
sebagai hasil dari evaluasi lebih lanjut dan evaluation and the difference between estimated
perbedaan antara estimasi klaim dengan klaim claims and paid claims are recognised as addition
yang dibayarkan, diakui sebagai biaya tambahan to or deduction from expenses in the period which
atau pengurang biaya pada periode terjadinya the changes occurred.
perubahan.
ah. Pendapatan provisi dan komisi ah. Fees and commissions income
Pendapatan provisi dan komisi dan biaya Fees and commissions income and transaction
transaksi yang dapat diatribusikan secara costs that are directly attributable to lending
langsung yang berkaitan dengan kegiatan activities, consumer financing receivables and net
pemberian kredit, piutang pembiayaan konsumen investment finance lease, are recognised as a
dan investasi bersih dalam sewa pembiayaan part/(deduction) of outstanding loan, consumer
diakui sebagai bagian/(pengurang) dari nilai financing receivables and net investment finance
perolehan kredit, piutang pembiayaan konsumen lease and will be recognised as interest income by
dan investasi bersih dalam sewa pembiayaan amortisation using effective interest rate method.
dan akan diakui sebagai pendapatan bunga
dengan cara diamortisasi berdasarkan metode
suku bunga efektif.
Untuk kredit, piutang pembiayaan konsumen dan The directly attributable unamortised fees and
investasi bersih dalam sewa pembiayaan yang commissions balances relating to loans, consumer
diberikan dan dilunasi sebelum jatuh temponya, financing receivables and net investment finance
saldo pendapatan provisi dan/atau komisi dan lease which is settled prior to maturity are
biaya transaksi yang dapat diatribusikan secara recognised upon settlement date of such loans,
langsung yang belum diamortisasi, diakui pada consumer financing and net investment finance
saat kredit yang diberikan, piutang pembiayaan lease.
konsumen dan investasi bersih dalam sewa
pembiayaan dilunasi.
Pendapatan provisi dan komisi lainnya yang tidak Other fees and commissions income which are not
berkaitan langsung dengan kegiatan perkreditan directly related to lending activities or a specific
atau jangka waktu tertentu diakui pada saat period are recognised as revenue on the
terjadinya transaksi. transaction date.
131
1198 PT Bank Mandiri (Persero) Tbk
Page 692
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
ai. Imbalan kerja ai. Employee benefits
Liabilitas pensiun Pension liability
Bank Mandiri menyelenggarakan program Bank Mandiri established a defined contribution
pensiun iuran pasti yang pesertanya adalah pension plan covering substantially all of its eligible
pegawai aktif Bank Mandiri sejak tanggal active employees since 1 August 1999 and also
1 Agustus 1999, serta program pensiun manfaat defined benefit pension plans, which were derived
pasti yang berasal dari masing-masing dana from each of the Merged Banks’ pension plan. This
pensiun Bank Peserta Penggabungan. Program program is funded through payment to pension
ini didanai melalui pembayaran kepada pengelola fund’s management as defined in the actuarial
dana pensiun sebagaimana ditentukan dalam calculation which done regularly.
perhitungan aktuaria yang dilakukan secara
berkala.
Liabilitas imbalan pensiun Bank Mandiri dan Bank Mandiri and Subsidiaries’ pension liability has
Entitas Anak dihitung dengan membandingkan been calculated by comparing the benefit that will
manfaat yang akan diterima oleh karyawan dari be received by an employee at normal pension age
program pensiun pada usia pensiun normal from the Pension Plans with the benefit that will be
dengan manfaat yang akan diterima berdasarkan received as stipulated under the Employment Law
UU Ketenagakerjaan No. 13/2003 dimana telah No. 13/2003 which has been updated using the
diperbaharui menggunakan UU Cipta Kerja Employment Regulations No. 11/2020 as amended
No. 11/2020 sebagaimana diubah dengan UU by UU No. 6/2023 concerning Government In Lieu
No. 6/2023 tentang Penetapan Peraturan Of Law No. 2 Of 2022 Concerning Stipulation
Pemerintah Pengganti Undang-Undang No. 2 Employment Regulations Become Law based on
Tahun 2022 Tentang Cipta Kerja Menjadi the Collective Labor Agreement which was
Undang-Undang berdasarkan Perjanjian Kerja renewed at the end of 2021 after deducting
Bersama yang telah diperbaharui pada akhir accumulated employee contributions and the
2021 setelah dikurangi dengan akumulasi results of its investments. If the pension benefit
kontribusi karyawan dan hasil investasinya. from the Pension Plans is less than the benefit as
Apabila manfaat pensiun lebih kecil dari pada required by the Employment Regulations No.
manfaat menurut UU Cipta Kerja No 11/2020, 11/2020, the Bank and Subsidiaries will have to
maka Bank dan Entitas Anak membayar pay such shortage.
kekurangan tersebut.
Program pensiun berdasarkan UU The pension plan based on the Labor Law is a
Ketenagakerjaan adalah program imbalan pasti defined benefit plan because the Labor Law sets a
karena UU Ketenagakerjaan menentukan rumus certain formula to calculate the minimum pension
tertentu untuk menghitung jumlah minimum benefit. A defined contribution plan is a pension
imbalan pensiun. Program pensiun iuran pasti plan that defines an amount of pension contribution
adalah program pensiun yang iurannya based on pension fund regulation and all
ditetapkan dalam peraturan dana pensiun dan contribution including investment return are
seluruh iuran serta hasil pengembangannya recorded in its account’s member as pension
dibukukan pada rekening masing-masing peserta benefit as stated in Law No. 4 year 2023 dated
sebagai manfaat pensiun sebagaimana 12 January 2023 regarding Development and
tercantum dalam UU No. 4 tahun 2023 tanggal Strengthening Financial Sector.
12 Januari 2023 tentang Pengembangan dan
Penguatan Sektor Keuangan.
Liabilitas program pensiun imbalan pasti yang The defined benefit pension liability recognised in
diakui di laporan posisi keuangan konsolidasian the consolidated statement of financial position is
adalah nilai kini dari liabilitas imbalan pasti pada the present value of the defined benefit obligation
tanggal laporan posisi keuangan konsolidasian at the consolidated statement of financial position
setelah dikurangi dengan nilai wajar aset date less the fair value of plan assets, adjusted
program, serta disesuaikan dengan keuntungan with unrealised actuarial gains or losses and past
atau kerugian aktuaria dan biaya jasa lalu yang service cost. The defined benefit obligation is
belum diakui. Liabilitas manfaat pasti dihitung calculated annually by independent actuaries using
setiap tahun oleh aktuaris independen the projected unit credit method on a regular basis
menggunakan metode projected unit credit for periods not exceeding one year. The present
secara reguler untuk periode tidak lebih dari satu value of the defined benefit obligation is
tahun. Nilai kini liabilitas manfaat pasti ditentukan determined by discount the estimated future cash
dengan mendiskontokan estimasi arus kas keluar outflows using discounting rate of government
masa depan dengan menggunakan tingkat bonds’ yield that are denominated in the currency
diskonto imbal hasil obligasi pemerintah dalam in which the benefit will be paid, and that have
mata uang yang sama dengan mata uang terms to maturity approximating the terms of the
imbalan yang akan dibayarkan dan waktu jatuh related pension liability.
tempo yang kurang lebih sama dengan waktu
jatuh tempo imbalan yang bersangkutan.
132
ANNUAL REPORT 2023 1199
Page 693
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
ai. Imbalan kerja (lanjutan) ai. Employee benefits (continued)
Liabilitas pensiun (lanjutan) Pension liability (continued)
Akumulasi keuntungan atau kerugian aktuarial The accumulated unrealised actuarial gains or
yang belum diakui yang terjadi diakui sebagai losses incurred are recognised as “Other
“Penghasilan komprehensif lain” dan disajikan comprehensive income” and is presented in the
pada bagian ekuitas. Biaya jasa lalu dibebankan equity section. Past service cost is directly charged
langsung pada laba rugi. to profit or loss.
Biaya imbalan pasca-kerja yang diakui selama The post-employment benefits expense recognised
tahun berjalan terdiri dari biaya jasa dalam laba during the current year consists of service cost in
rugi, bunga neto atas liabilitas imbalan pasti neto profit or loss, net interest on the net defined benefit
dalam laba rugi dan pengukuran kembali liabilitas liability in profit or loss or re-measurement of the
imbalan pasti neto dalam penghasilan net defined benefit liabilities in other
komprehensif lain. comprehensive income.
Bunga neto atas imbalan pasti neto merupakan Net interest on the net defined benefit liabilities is
komponen pendapatan bunga dari aset program, the interest income component of plan assets,
biaya bunga atas liabilitas imbalan pasti dan interest expense of defined benefit liabilities and
bunga atas dampak batas atas dari aset. interest on the effect of asset ceiling.
Pengukuran kembali liabilitas imbalan pasti neto Remeasurements of the net defined benefit liability
terdiri dari: consists of:
- Keuntungan dan kerugian aktuarial; - Actuarial gains and losses;
- Imbal hasil atas aset program, tidak - Return on plan assets, excluding amount
termasuk jumlah yang dimasukkan dalam included in net interest on the net defined
bunga neto atas liabilitas imbalan pasti neto; benefit liability; and
- Setiap perubahan dampak batas atas aset, - Any change in effect of the asset ceiling,
tidak termasuk jumlah yang dimasukkan excluding amount including in net interest on
dalam bunga neto atas liabilitas imbalan the net defined benefit liability.
pasti neto.
Keuntungan dan kerugian aktuarial dapat timbul Actuarial gains and losses may arise from the
dari penyesuaian yang dibuat berdasarkan adjustments made based on the experience and
pengalaman dan perubahan asumsi-asumsi changes in actuarial assumption.
aktuarial.
Liabilitas imbalan jangka panjang lainnya Other long-term employment benefit
obligations
Liabilitas imbalan jangka panjang lainnya terdiri Other long-term employment benefit obligations
dari cuti besar berimbalan dan penghargaan consist of paid leave and service awards.
masa dinas.
Hak atas imbalan ini pada umumnya diberikan The entitlement of these benefits are provided to
apabila karyawan bekerja hingga mencapai usia the employees if employees work until reaching the
pensiun dan memenuhi masa kerja tertentu. retirement age and the completion of a minimum
Prakiraan biaya imbalan ini dicadangkan certain service period. The estimated costs for
sepanjang masa kerja karyawan dan dihitung these benefits are accrued over the period of
menggunakan metodologi yang sama dengan employment of respective employee calculated
metodologi yang digunakan dalam perhitungan using similar methodology used for defined benefit
program pensiun imbalan pasti, namun pension plans but is simpler. These obligations are
disederhanakan. Liabilitas ini dinilai setiap tahun calculated annually by qualified independent
oleh aktuaris independen yang berkualifikasi. actuaries.
133
1200 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
ai. Imbalan kerja (lanjutan) ai. Employee benefits (continued)
Pembagian tantiem Tantiem distribution
Bank Mandiri mencatat tantiem dengan Bank Mandiri records tantiem on an accrual basis
menggunakan basis akrual dan and charges it to the consolidated statement of
membebankannya pada laporan laba rugi dan profit or loss and other comprehensive income for
penghasilan komprehensif lain konsolidasian the year.
tahun berjalan.
aj. Laba per saham aj. Earnings per share
Laba per saham dihitung dengan membagi laba Earnings per share is calculated by dividing the
bersih konsolidasian akhir tahun berjalan dengan consolidated net profit at end of year with the
jumlah rata-rata tertimbang saham yang weighted average number of shares issued and
ditempatkan dan disetor selama tahun berjalan. fully paid-in during the year.
Jumlah rata-rata tertimbang saham yang beredar The weighted-average number of outstanding
yang digunakan dalam menghitung laba per shares used in computing basic and diluted
saham dasar dan dilusian pada tanggal earnings per share as of 31 December 2023 is
31 Desember 2023 sebesar 93.333.333.332 93,333,333,332 shares and as of 31 December
lembar saham, serta 31 Desember 2022 sebesar 2022 are 93,302,714,482 shares.
93.302.714.482 lembar saham.
ak. Segmen operasi ak. Operating segment
Segmen operasi adalah suatu komponen dari An operating segment is a component of an entity:
entitas:
(a) Yang terlibat dalam aktivitas bisnis yang (a) That is involved in business activities to
mana memperoleh pendapatan dan generate income and expenses (include
menimbulkan beban (termasuk pendapatan income and expenses relating to the
dan beban terkait dengan transaksi dengan transactions with other components from the
komponen lain dari entitas yang sama); same entity);
(b) Hasil operasinya dikaji ulang secara reguler (b) Whose operating results are reviewed
oleh pengambil keputusan operasional untuk regularly by decision maker for operational
membuat keputusan tentang sumber daya activities for decision making on allocation of
yang dialokasikan pada segmen tersebut resources in respective segment and
dan menilai kinerjanya; dan performance evaluation of works; and
(c) Tersedia informasi keuangan yang dapat (c) For which separate financial information is
dipisahkan. available.
Sesuai dengan PSAK 5 tentang “Segmen In accordance with SFAS No. 5 regarding
Operasi”, Grup menyajikan segmen operasi “Operating Segment”, the Group presents
berdasarkan laporan internal grup yang disajikan operating segment based on internal reports that
kepada pengambil keputusan operasional. are presented to the decision-maker for operational
Pengambil keputusan operasional adalah Direksi. activities. The decision maker for operational
activities is the Board of Directors.
Informasi segmen per 31 Desember 2023 dan Segment information as of 31 December 2023 and
2022 disajikan sesuai Keputusan Direksi 2022 onwards presented in accordance with the
No. KEP.DIR/014/2020 tanggal 25 Februari 2020, Board of Directors Decree No. KEP.DIR/014/2020
dimana segmen operasi dibagi ke dalam dated 25 February 2020, In which the operating
segmen-segmen usaha sebagai berikut: segments are divided into the following business
Corporate Banking, Commercial Banking, segments: Corporate Banking, Commercial
Hubungan Kelembagaan, Retail Banking Banking, Institutional, Retail Banking (including
(termasuk Wealth), Treasury & International Wealth), Treasury & International Banking, Head
Banking, Kantor Pusat, Entitas Anak Syariah, Office, Sharia Subsidiary, Subsidiary - Insurance
Entitas Anak - Asuransi dan Entitas Anak lainnya. and Other Subsidiaries.
134
ANNUAL REPORT 2023 1201
Page 695
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
ak. Segmen operasi (lanjutan) ak. Operating segment (continued)
Segmen geografis adalah komponen Bank dan A geographical segment represents a component
Entitas Anak yang dapat dibedakan dalam of the Bank and its Subsidiaries that provides
menghasilkan jasa pada lingkungan (wilayah) services in different economic environment and
ekonomi tertentu dan komponen itu memiliki has a different risk and reward compared to others
risiko dan imbalan yang berbeda dengan risiko operating in different economic environment.
dan imbalan pada komponen yang beroperasi Geographical segments are divided into Indonesia,
pada lingkungan (wilayah) ekonomi lain. Segmen Asia (Singapore, Malaysia, Hong Kong, Timor
geografis dibagi ke dalam wilayah Indonesia, Leste and Shanghai), Western Europe (England)
Asia (Singapura, Malaysia, Hong Kong, Timor and Cayman Islands.
Leste dan Shanghai), Eropa Barat (Inggris) dan
Cayman Islands.
al. Tanggung jawab sosial dan lingkungan al. Social and environmental responsibility
Berdasarkan Peraturan Menteri Badan Usaha Based on Minister of State-Owned Enterprises
Milik Negara Nomor PER-01/MBU/03/2023 Regulation No. PER-01/MBU/03/2023 regarding
tentang Penugasan Khusus dan Program Special Assignments and Social and
Tanggung Jawab Sosial dan Lingkungan Badan Environmental Responsibility Programs of State-
Usaha Milik Negara tanggal 24 Maret 2023, Owned Enterprises dated 24 March 2023, fund
alokasi dana tidak dialokasikan dari saldo laba allocation was no longer allocated from retained
berdasarkan hasil keputusan Rapat Umum earnings based on the decision of the General
Pemegang Saham (“RUPS”) akan tetapi diakui Shareholders Meeting (“RUPS”), instead, it is
dan dibebankan ke laporan laba dan rugi dan recognised and charged to the current period
penghasilan komprehensif lain konsolidasian consolidated statement of profit or loss and other
tahun berjalan. comprehensive income.
am. Saham treasuri am. Treasury shares
Saham treasuri merupakan modal saham yang Treasury shares are share capital that is acquired
diperoleh dan dimiliki kembali dari yang and owned back which from shares previously
sebelumnya telah diterbitkan Bank. Saham issued by the Bank. Treasury shares are stated at
treasuri disajikan sebesar nilai yang dibayar, the amount paid, including directly attributable
termasuk biaya tambahan yang secara langsung additional costs (less income tax) and as a
dapat diatribusikan (dikurangi pajak penghasilan) deduction from equity until the shares are canceled
dan sebagai pengurang dari ekuitas sampai or reissued. When the shares are subsequently
saham tersebut dibatalkan atau diterbitkan sold back, the amount received, less the related
kembali. Ketika saham tersebut selanjutnya dijual transaction surcharge and the related income tax
kembali, maka nilai yang diterima, dikurangi effect, is presented in equity.
biaya tambahan transaksi yang terkait dan
dampak pajak penghasilan yang terkait disajikan
di ekuitas.
an. Penggabungan usaha entitas sepengendali an. Business combination of common control
entities
Transaksi penggabungan usaha antara entitas The transaction of business combination between
anak, PT Bank Syariah Mandiri (BSM), dengan subsidiary, PT Bank Syariah Mandiri (BSM), with
PT Bank BRIsyariah Tbk. (BRIS) dan PT Bank PT Bank BRIsyariah Tbk. (BRIS) and PT Bank BNI
BNI Syariah (BNIS) merupakan penggabungan Syariah (BNIS) is a business combination between
usaha antar entitas sepengendali. Transaksi entities under common control. Business
penggabungan usaha antar entitas sepengendali, combination transaction between entities under
berupa pengalihan bisnis termasuk aset maupun common control, in the form of business transfer
liabilitas terkait dalam rangka reorganisasi including transfer of the related assets and
entitas-entitas yang berada dalam suatu liabilities in relation to the reorganisation of entities
kelompok yang sama bukan merupakan under the same group, do not constitute a change
perubahan kepemilikan dalam arti substansi of ownership in terms of economics susbtance.
ekonomi. Oleh karena itu, transaksi tersebut Therefore, the transaction is recognised at carrying
diakui pada jumlah tercatat berdasarkan metode value based on the pooling of the interest method.
penyatuan kepemilikan. Selisih antara imbalan The difference between the total consideration
yang diterima/dialihkan dan jumlah tercatat received or paid and the carrying amount of
investasi dicatat di ekuitas disajikan sebagai investment is recorded under equity and presented
bagian dari pos tambahan modal disetor. as a component of additional paid in capital.
135
1202 PT Bank Mandiri (Persero) Tbk
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CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
an. Penggabungan usaha entitas sepengendali an. Business combination of common control
(lanjutan) entities (continued)
Pada informasi keuangan entitas induk, Bank In the parent entity financial information, the Bank
membukukan nilai investasi di entitas baru records its investment value in the new entity at
menggunakan nilai terdahulu, di mana investasi cost using the predecessor value, where the
dibukukan sebesar nilai buku. investment is recorded at book value.
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING JUDGEMENTS
Beberapa estimasi dan asumsi dibuat dalam rangka Several estimates and assumptions are created in the
penyusunan laporan keuangan konsolidasian dimana preparation of the consolidated financial statements in
dibutuhkan pertimbangan manajemen dalam which management judgment is required in
menentukan metodologi yang tepat untuk penilaian determining the methodology in the valuation of assets
aset dan liabilitas. and liabilities.
Manajemen membuat estimasi dan asumsi yang Management makes estimation and assumptions that
berimplikasi pada pelaporan nilai aset dan liabilitas affect the reported amounts of assets and liabilities
atas tahun keuangan satu tahun ke depan. Semua within the one next financial year. All estimation and
estimasi dan asumsi yang diharuskan oleh Standar assumptions required in conformity with Statement of
Akuntansi Keuangan di Indonesia adalah estimasi Financial Accounting Standard are the best estimation
terbaik serta berdasarkan pada standar yang berlaku. undertaken in accordance with the applicable
Estimasi dan pertimbangan dievaluasi secara terus standards. Estimation and judgements are evaluated
menerus dan berdasarkan pengalaman masa lalu dan on a continuous basis, and are based on past
faktor-faktor lain termasuk harapan atas kejadian experience and other factors, including expectations
yang akan datang. with regard to future events.
Walaupun estimasi dan asumsi ini dibuat berdasarkan Although these estimates and assumptions are based
pengetahuan terbaik manajemen atas kejadian dan on management’s best knowledge of current events
tindakan saat ini, hasil yang timbul mungkin berbeda and activities, actual results may differ from those
dengan estimasi dan asumsi semula. estimates and assumptions.
Sumber utama ketidakpastian estimasi Key sources of estimation uncertainty
a. Cadangan kerugian penurunan nilai aset a. Allowances for impairment losses of financial
keuangan assets
Evaluasi atas kerugian penurunan nilai aset Evaluation of impairment losses on financial
keuangan yang dicatat pada biaya perolehan assets which recognised at amortised cost and
diamortisasi dan efek utang yang diklasifikasikan debt securities classified as fair value through
sebagai nilai wajar melalui pendapatan other comprehensive income are described in
komprehensif lain dijelaskan di Catatan 2c. Note 2c.
Cadangan kerugian penurunan nilai terkait Allowance for impairment losses related to a
dengan pihak lawan spesifik dalam seluruh specific counterparty as part of the entire
cadangan kerugian penurunan nilai dibentuk atas allowance for impairment losses are established
tagihan yang penurunan nilainya dievaluasi for receivables that are individually evaluated for
secara individual berdasarkan estimasi terbaik impairment based on management's best estimate
manajemen atas nilai tunai arus kas yang of the present value of cash flows expected to be
diharapkan akan diterima. Dalam menghitung received. In calculating the allowance for
cadangan kerugian penurunan nilai, manajemen impairment losses, management makes
membuat pertimbangan mengenai kondisi judgements regarding of the financial condition of
keuangan dari pihak lawan dan nilai neto yang the counterparty and the net realizable value of the
dapat direalisasi dari agunan yang diterima. collateral received. Each impaired asset is
Setiap aset yang mengalami penurunan nilai evaluated, and its settlement strategy and
dievaluasi dan strategi penyelesaiannya serta estimation of cash flows considered recoverable
estimasi arus kas yang dinilai dapat diperoleh are independently approved by the Credit Risk
kembali dan disetujui secara independen oleh Management Unit.
Credit Risk Management Unit.
136
ANNUAL REPORT 2023 1203
Page 697
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING (lanjutan) JUDGEMENTS (continued)
Sumber utama ketidakpastian estimasi (lanjutan) Key sources of estimation uncertainty (continued)
a. Cadangan kerugian penurunan nilai aset a. Allowances for impairment losses of financial
keuangan (lanjutan) assets (continued)
Evaluasi cadangan kerugian penurunan nilai Collectively assessed impairment allowances
secara kolektif meliputi kerugian kredit yang cover credit losses inherent in portfolios with
melekat pada portofolio tagihan dengan similar economic characteristics when there is a
karakteristik ekonomi yang serupa ketika terdapat significant increase in credit risk or objective
kenaikan risiko kredit yang signifikan atau evidence to suggest the impairments are exist
terdapat bukti objektif bahwa telah terjadi within the portfolio, but the individual impaired
penurunan nilai tagihan dalam portofolio tersebut, items cannot yet be identified. In determining the
namun penurunan nilai secara individu belum need to establish allowance for collective
dapat diidentifikasi. Dalam menentukan perlunya impairment, management considers factors such
untuk membentuk cadangan kerugian penurunan as credit quality, size of portfolio, credit
nilai secara kolektif, manajemen concentrations, and economic factors. In
mempertimbangkan faktor-faktor seperti kualitas estimating the required allowance, the
kredit, besarnya portofolio, konsentrasi kredit dan assumptions made to determine expected default
faktor-faktor ekonomi. Dalam mengestimasi and loss model and to determine the required input
cadangan yang dibutuhkan, asumsi-asumsi parameters which are based on historical
dibuat untuk menentukan model kerugian experience and estimated future economic
ekspektasian dan untuk menentukan parameter conditions (forecasting). The accuracy of this
input yang diperlukan, berdasarkan pengalaman allowance depends on how precise the estimated
historis, kondisi ekonomi saat ini, dan prakiraan future cash flows to determine the individual
kondisi ekonomi di masa mendatang allowance and the model assumptions and
(forecasting). Ketepatan dari cadangan ini parameters used in determining collective
bergantung pada seberapa tepat estimasi arus allowance.
kas masa depan untuk menentukan cadangan
individual serta asumsi model dan parameter
yang digunakan dalam penentuan cadangan
kolektif.
b. Menentukan nilai wajar instrumen keuangan b. Determining fair values of financial instruments
Dalam menentukan nilai wajar aset dan liabilitas In determining the fair value for financial assets
keuangan yang tidak mempunyai harga pasar, and financial liabilities for which there is no
Grup menggunakan teknik penilaian seperti yang observable market price, the Group uses the
dijelaskan dalam Catatan 2c untuk instrumen valuation techniques as described in Note 2c for
keuangan yang tidak diperdagangkan secara financial instruments that are traded infrequently
aktif dan memiliki informasi harga yang terbatas, and have limited pricing information, fair value is
nilai wajar yang kurang objektif dan less objective and requires varying degrees of
membutuhkan berbagai tingkat penilaian judgement depending on liquidity, concentration,
tergantung pada likuiditas, konsentrasi, faktor uncertainty of market factors, pricing assumptions
ketidakpastian pasar, asumsi harga dan risiko and other risks.
lainnya.
c. Imbalan pensiun c. Pension benefits
Program-program pensiun ditentukan Pension programs are determined based on
berdasarkan perhitungan dari aktuaria. actuarial valuation. The actuarial valuation uses
Perhitungan aktuaria menggunakan asumsi- assumptions such as discount rate, expected rate
asumsi seperti tingkat diskonto, tingkat of return on investments, future salary increases,
pengembalian investasi, tingkat kenaikan gaji, mortality rate, resignation rate and others (refer to
tingkat kematian, tingkat pengunduran diri dan Note 2ai and 52). Any changes in those
lain-lain (Catatan 2ai dan 52). Perubahan asumsi assumptions will impact the liability balance of
ini akan mempengaruhi nilai liabilitas pensiun. employee benefit obligations.
137
1204 PT Bank Mandiri (Persero) Tbk
Page 698
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING (lanjutan) JUDGEMENTS (continued)
Sumber utama ketidakpastian estimasi (lanjutan) Key sources of estimation uncertainty (continued)
c. Imbalan pensiun (lanjutan) c. Pension benefits (continued)
Grup menentukan tingkat diskonto yang sesuai The Group determines the appropriate discount
pada akhir periode pelaporan, yakni zero coupon rate at the end of each year, which is zero coupon
bond yang digunakan untuk menentukan nilai kini bond that used to determine the present value of
arus kas keluar masa depan estimasian yang estimated future cash outflows expected to settle
diharapkan untuk menyelesaikan liabilitas the pension obligations. In determining the
pensiun. Dalam menentukan tingkat suku bunga appropriate discount rate, the Group considers the
yang sesuai, Grup mempertimbangkan imbal government bonds’ yields denominated in currency
hasil obligasi pemerintah yang didenominasikan and have similar period with payments that will be
dalam mata uang imbalan akan dibayar dan made and have terms to maturity approximating
memiliki jangka waktu yang serupa dengan the terms of the related employee benefit liability.
jangka waktu liabilitas pensiun yang terkait. Other key assumptions for pension obligations
Asumsi kunci liabilitas pensiun lainnya sebagian mostly are determined based on current market
ditentukan berdasarkan kondisi pasar saat ini. conditions.
d. Liabilitas asuransi untuk kontrak asuransi d. Insurance liabilities on insurance contracts
Liabilitas kepada pemegang polis (manfaat polis Liabilities to policyholders (future policy benefits
masa depan dari produk non-unit link dan from non-unit linked products and estimated claim
estimasi liabilitas klaim) Entitas Anak dicatat di liabilities) of Subsidiaries are recorded in the
laporan posisi keuangan konsolidasian sebagai consolidated statement of financial position as part
bagian dari “Liabilitas lain-lain” berdasarkan of "Other liabilities" based on actuarial calculations
perhitungan aktuaris dengan menggunakan using actuarial assumptions, which is the best
asumsi aktuarial yaitu asumsi estimasi terbaik estimate assumptions and margin for risk of
dan marjin atas risiko pemburukan. deterioration.
e. Aset pajak tangguhan e. Deferred tax assets
Aset pajak tangguhan diakui atas seluruh Deferred tax assets are recognised for all
perbedaan temporer yang dapat dikurangkan, deductible temporary differences, as long as
sepanjang besar kemungkinannya bahwa taxable income most likely will be available so that
penghasilan kena pajak akan tersedia sehingga the temporary differences can be utilised.
perbedaan temporer tersebut dapat digunakan. Significant estimation by management are required
Estimasi signifikan oleh manajemen disyaratkan in determining the amount of deferred tax assets
dalam menentukan jumlah aset pajak tangguhan that can be recognised, based on utilisation period
yang dapat diakui, berdasarkan saat penggunaan and the level of taxable income and future tax
dan tingkat penghasilan kena pajak serta strategi planning strategies. The Bank does not consider
perencanaan pajak masa depan. Bank tidak some of the benefits of deferred tax assets as
memperhitungkan sebagian manfaat aset pajak management believes that those part of deferred
tangguhan karena manajemen Bank berpendapat tax assets will not be recoverable in the future.
bahwa aset pajak tangguhan tersebut tidak dapat
terpulihkan di masa yang akan datang.
f. Penyusutan dan estimasi umur manfaat aset f. Depreciation and estimated useful life of fixed
tetap assets
Biaya perolehan aset tetap disusutkan dengan Cost of acquisition of fixed assets are depreciated
menggunakan metode garis lurus berdasarkan using the straight-line method based on their
taksiran masa manfaat ekonomisnya. estimated economic useful life. Bank’s
Manajemen Bank mengestimasi masa manfaat management estimates the useful lives of the fixed
ekonomis aset tetap antara 4 (empat) sampai assets between 4 (four) to 20 (twenty) years.
dengan 20 (dua puluh) tahun.
138
ANNUAL REPORT 2023 1205
Page 699
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING (lanjutan) JUDGEMENTS (continued)
Sumber utama ketidakpastian estimasi (lanjutan) Key sources of estimation uncertainty (continued)
f. Penyusutan dan estimasi umur manfaat aset f. Depreciation and estimated useful life of fixed
tetap (lanjutan) assets (continued)
Perubahan tingkat pemakaian dan Changes in the level of usage and technological
perkembangan teknologi dapat mempengaruhi developments could affect the economic useful
masa manfaat ekonomis dan nilai sisa aset, dan lives and residual value of assets, and therefore
karenanya biaya penyusutan masa depan future depreciation charges may be revised.
mungkin direvisi.
Nilai tercatat atas aset tetap Bank diungkapkan The carrying value of the Bank’s fixed assets is
pada Catatan 18. disclosed in Note 18.
g. Penurunan nilai aset non-keuangan g. Impairment of non-financial assets
Bank Mandiri dan entitas anak mengevaluasi Bank Mandiri and its Subsidiaries assess
penurunan nilai aset non-keuangan apabila impairment of non-financial assets whenever there
terdapat kejadian atau perubahan keadaan yang are events or changes in circumstances indicate
mengindikasikan bahwa nilai tercatat aset non- that the carrying value of non-financial assets
keuangan tidak dapat dipulihkan kembali. Faktor- cannot be recovered. Important factors that could
faktor penting yang dapat menyebabkan cause impairment of non-financial assets are as
penurunan nilai aset non-keuangan adalah follows:
sebagai berikut:
a) Performa yang tidak tercapai secara a) Performance is not achieved significantly
signifikan terhadap ekspektasi historis atau against historical expectations or projected
proyeksi hasil operasi di masa yang akan operating results in the future;
datang;
b) Perubahan yang signifikan dalam cara b) A significant change in the way of the asset
penggunaan aset atau strategi bisnis secara usage or the overall business strategy; and
keseluruhan; dan
c) Industri atau tren ekonomi yang secara c) Industry or economic trends are significantly
signifikan bernilai negatif. negative.
Manajemen Bank dan Entitas Anak mengakui The Management of the Bank and its Subsidiaries
kerugian penurunan nilai apabila nilai tercatat recognise an impairment loss if the carrying
aset melebihi nilai terpulihkannya. Nilai amount of the asset exceeds its recoverable
terpulihkan adalah nilai yang lebih tinggi antara amount. Recoverable amount is the higher value
nilai wajar dikurang biaya pelepasan dengan nilai between the fair value minus costs of disposal and
pakai aset (atau unit penghasil kas). Nilai the value in use of the asset (or cash-generating
terpulihkan diestimasi untuk aset individual atau, unit). Recoverable amount is estimated for
jika tidak memungkinkan, untuk unit penghasil individual assets or, if not possible, for the cash-
kas yang mana aset tersebut merupakan bagian generating unit in which the asset is part of the
daripada unit tersebut. unit.
h. Revaluasi atas nilai wajar tanah h. Revaluations of land
Grup menggunakan spesialis penilai independen The Group engaged independent valuation
untuk menilai nilai wajar atas tanah. Tanah dinilai specialists to assess fair value of land. Lands were
berdasarkan referensi atas bukti berdasarkan valued by reference to market-based evidence,
pasar, menggunakan nilai yang dapat diukur using comparable prices adjusted for specific
setelah disesuaikan dengan faktor pasar spesifik market factors such as location and condition of
seperti lokasi dan kondisi dari tanah. land.
139
1206 PT Bank Mandiri (Persero) Tbk
Page 700
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING (lanjutan) JUDGEMENTS (continued)
Sumber utama ketidakpastian estimasi (lanjutan) Key sources of estimation uncertainty (continued)
i. Menentukan jangka waktu kontrak dengan i. Determine the contract term with options for
opsi perpanjangan dan penghentian kontrak - extension and termination of the contract - the
Grup sebagai penyewa Group as lessee
Grup menentukan jangka waktu sewa sebagai The Group determines the lease term as the term
jangka waktu sewa yang tidak dapat dibatalkan, of the lease that cannot be canceled, together with
bersama dengan periode yang dicakup oleh opsi the period covered based on the option to extend
untuk memperpanjang masa sewa jika dipastikan the lease if it is determined to be exercised, or any
akan dilaksanakan, atau periode apa pun yang period covered by the option to terminate the
dicakup oleh opsi untuk menghentikan sewa, jika lease, if it is reasonably not to do so.
cukup wajar untuk tidak dilakukan.
Grup memiliki beberapa kontrak sewa yang The Group has several lease contracts that include
mencakup opsi perpanjangan dan penghentian options for extension and termination of the lease
jangka waktu sewa. Grup menerapkan penilaian terms. The Group applies its judgment in
dalam mengevaluasi apakah dapat dipastikan evaluating whether it is certain to exercise the
jika akan menggunakan opsi untuk option to extend or terminate the lease. This is
memperpanjang atau menghentikan sewa. Hal done by considering all relevant facts and
tersebut dilakukan dengan mempertimbangkan circumstances that provide economic incentives to
seluruh fakta dan keadaan yang relevan yang extend or terminate the lease. After the
memberikan insentif ekonomi untuk melakukan commencement date, the Group reassesses the
perpanjangan atau penghentian sewa. Setelah lease term, if there is a significant event or change
tanggal dimulainya, Grup menilai kembali masa in circumstances which is under its control and
sewa, jika terdapat peristiwa atau perubahan affects whether the lessee is certain enough to
signifikan dalam keadaan yang berada dalam exercise the option to extend or terminate the
kendali dan mempengaruhi apakah penyewa lease.
cukup pasti untuk mengeksekusi opsi
memperpanjang atau menghentikan sewa.
Pertimbangan akuntansi yang penting Significant accounting judgements
Pertimbangan akuntansi yang penting dalam Accounting judgements that are important in applying
menerapkan kebijakan akuntansi Bank dan Entitas accounting policies of the Bank and its Subsidiaries
Anak meliputi: include:
a. Usaha yang berkelanjutan a. Going concern
Manajemen Bank dan Entitas Anak telah The Management of the Bank and its Subsidiaries
melakukan penilaian atas kemampuan Bank dan have assessed the ability of the Bank and its
Entitas Anak untuk melanjutkan kelangsungan Subsidiaries to continue its business and believes
usahanya dan berkeyakinan bahwa Bank dan that the Bank and Subsidiaries have the resources
Entitas Anak memiliki sumber daya untuk to continue their business in the future. In addition,
melanjutkan usahanya di masa mendatang. management is not aware of any material
Selain itu, manajemen tidak mengetahui adanya uncertainties that may cause significant doubt on
ketidakpastian material yang dapat menimbulkan the ability of the Bank and Subsidiaries to maintain
keraguan yang signifikan terhadap kemampuan its viability. Therefore, the consolidated financial
Bank dan Entitas Anak untuk mempertahankan statements have been prepared on the basis of a
kelangsungan hidupnya. Oleh karena itu, laporan going concern.
keuangan konsolidasian telah disusun atas dasar
usaha yang berkelanjutan.
140
ANNUAL REPORT 2023 1207
Page 701
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING (lanjutan) JUDGEMENTS (continued)
Pertimbangan akuntansi yang penting (lanjutan) Significant accounting judgements (continued)
b. Klasifikasi aset dan liabilitas keuangan b. Classification of financial assets and liabilities
Manajemen Bank dan Entitas Anak menetapkan The Management of the Bank and its Subsidiaries
klasifikasi atas aset dan liabilitas tertentu sebagai determine the classification of certain assets and
aset keuangan dan liabilitas keuangan dengan liabilities as financial assets and financial liabilities
mempertimbangkan bila definisi yang ditetapkan by considering whether the definitions set under
PSAK 71 telah dipenuhi sejak 1 Januari 2020. SFAS No. 71 have been fulfilled since 1 January
Dengan demikian, aset keuangan dan liabilitas 2020. Accordingly, financial assets and financial
keuangan diakui sesuai dengan kebijakan liabilities are recognised in accordance with the
akuntansi Bank dan Entitas Anak seperti accounting policy of the Bank and its Subsidiaries
diungkapkan pada Catatan 2.c.E. as disclosed in Note 2.c.E.
4. GIRO PADA BANK INDONESIA 4. CURRENT ACCOUNTS WITH BANK INDONESIA
2023 2022
Rupiah 95.824.700 95.778.696 Rupiah
Dolar Amerika Serikat United States Dollar
(Catatan 62.B.(iv)) 12.780.622 11.570.462 (Note 62.B.(iv))
Total 108.605.322 107.349.158 Total
Pada tanggal 31 Desember 2023 dan 2022 rasio Giro As of 31 December 2023 dan 31 December 2022, the
Wajib Minimum (“GWM”) Rupiah dan Mata Uang Rupiah and Foreign Currency Minimum Statutory
Asing serta rasio Penyangga Likuiditas Reserves (“GWM”) ratios and the Macroprudential
Makroprudensial (“PLM”) yang harus dipenuhi Bank Liquidity Buffer (“PLM”) ratios that must be met by the
adalah sebagai berikut: Bank are as follows:
2023 2022
Rupiah Rupiah
Primary Minimum Statutory
GWM*) 6,30% 7,90% Reserve*)
(i) GWM secara harian 0,00% 0,00% (i) Daily Minimum Statutory Reserve
(ii) Average Minimum Statutory
(ii) GWM secara rata-rata 6,30% 7,90% Reserve
Penyangga Likuiditas Macroprudential Liquidity
Makroprudensial 5,00% 6,00% Buffer
Mata uang asing Foreign currencies
Primary Minimum Statutory
GWM 4,00% 4,00% Reserve
(i) GWM secara harian 2,00% 2,00% (i) Daily Minimum Statutory Reserve
(ii) Average Minimum Statutory
(ii) GWM secara rata-rata 2,00% 2,00% Reserve
*) Bank melakukan penyediaan dana untuk kegiatan ekonomi tertentu dan *) The Bank provides funding for specific and inclusive economic activities,
inklusif, sehingga Bank mendapatkan insentif berupa kelonggaran GWM allowing the Bank to receive incentives in the form of Rupiah Minimum
dalam Rupiah pada tanggal 31 Desember 2023 dan 2022 masing- Statutory Reserves (“GWM”) leniency at 2.70% and 1.10% on 31 December
masing sebesar 2,70% dan 1,10%. GWM dalam Rupiah yang harus 2023 and 2022, respectively. The Rupiah Minimum Statutory Reserves
dipenuhi Bank pada tanggal 31 Desember 2023 dan 2022 yang (“GWM”) that the Bank requires to meet which should have been 9.00%
seharusnya masing-masing sebesar 9,00% dengan ketentuan harian each on 31 December 2023 and 31 December 2022 with a daily requirement
0,00% dan rata-rata 9,00% menjadi sebesar 6,30% pada tanggal 31 of 0.00% and an average of 9.00%, has been reduced to 6.30% on 31
Desember 2023 dengan ketentuan harian 0,00% dan rata-rata 6,30%, December 2023, with a daily requirement of 0.00% and an average of 6.30%
menjadi sebesar 7,90% pada tanggal 31 Desember 2022 dengan ketentuan and has been reduced to 7.90% on 31 December 2022, with a daily
harian 0,00% dan rata-rata 7,90%. requirement of 0.00% and an average of 7.90%.
141
1208 PT Bank Mandiri (Persero) Tbk
Page 702
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
4. GIRO PADA BANK INDONESIA (lanjutan) 4. CURRENT ACCOUNTS WITH BANK INDONESIA
(continued)
Pada tanggal 31 Desember 2023 dan 2022, Bank As of 31 December 2023 and 2022, the Bank has
telah memenuhi rasio sesuai ketentuan di atas. fulfilled the ratio as mentioned above. The Rupiah and
Rasio GWM Rupiah dan Valuta Asing serta PLM Foreign Currencies Minimum Statutory Reserves Ratio
(Bank Mandiri saja) yaitu masing-masing sebesar: and Macroprudential Liquidity Buffer Ratio (Bank
Mandiri only), are as follows:
2023 2022
Rupiah Rupiah
Primary Minimum Statutory
GWM 7,32% 8,53% Reserve
(i) GWM secara harian*) 0,00% 0,00% (i) Daily Minimum Statutory Reserve*)
(ii) Average Minimum Statutory
(ii) GWM secara rata-rata 7,32% 8,53% Reserve
Penyangga Likuiditas Macroprudential Liquidity
Makroprudensial 19,25% 21,14% Buffer
Mata uang asing Foreign currencies
Primary Minimum Statutory
GWM 4,10% 4,10% Reserve
(i) GWM secara harian**) 2,00% 2,00% (i)Daily Minimum Statutory Reserve**)
(ii) Average Minimum Statutory
(ii) GWM secara rata-rata 2,10% 2,10% Reserve
*) Realisasi GWM harian Rupiah posisi 31 Desember 2023 dan 2022 *) Realization of daily Rupiah minimum statutory reserve as of 31 December 2023 and
masing-masing sebesar 7,32% dan 7,56%. were 7.32% dan 7.56%,respectively.
**) Realisasi GWM harian Mata Uang Asing posisi 31 Desember 2023 dan **) Realization of daily foreign currencies minimum statutory as of 31 December 2023 and
2022 masing-masing sebesar 4,10% dan 4,10%. were 4.10% and 4.10%, respectively.
Pada tanggal 31 Desember 2023 dan 2022, Bank As of 31 December 2023 and 2022, the Bank is obliged
berkewajiban untuk melakukan pemenuhan Giro RIM to fulfill the RIM Current Account of 0.68% dan 0.87%,
masing-masing sebesar 0,68% dan 0,87% dan Bank respectively, and the Bank has fulfilled these
telah melakukan pemenuhan kewajiban tersebut. obligations.
5. GIRO PADA BANK LAIN 5. CURRENT ACCOUNTS WITH OTHER BANKS
a. Berdasarkan mata uang, pihak berelasi dan pihak a. By currency, related parties and third parties:
ketiga:
2023 2022
Rupiah Rupiah
Pihak berelasi (Catatan 56) 58.804 70.843 Related parties (Note 56)
Pihak ketiga 799.949 566.608 Third parties
Total 858.753 637.451 Total
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) 402.293 39.890 Related parties (Note 56)
Pihak ketiga 35.345.044 47.132.644 Third parties
Total (Catatan 62.B.(iv)) 35.747.337 47.172.534 Total (Note 62.B.(iv))
36.606.090 47.809.985
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (32.205) (20.285) impairment losses
Neto 36.573.885 47.789.700 Net
142
ANNUAL REPORT 2023 1209
Page 703
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
5. GIRO PADA BANK LAIN (lanjutan) 5. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
a. Berdasarkan mata uang, pihak berelasi dan pihak a. By currency, related parties and third parties
ketiga (lanjutan): (continued):
Termasuk dalam mata uang asing adalah Included in foreign currencies are mainly Great
terutama mata uang Pound Sterling Inggris, Dolar Britain Pound Sterling, United States Dollar,
Amerika Serikat, Euro Eropa, Yen Jepang, Dolar European Euro, Japanese Yen, Australian Dollar,
Australia, Dolar Hong Kong, Yuan China dan Hong Kong Dollar, Chinese Yuan and Singapore
Dolar Singapura. Dollar.
Berikut adalah perubahan giro pada bank lain Movements of current account with other banks
dengan klasifikasi biaya perolehan diamortisasi classified as amortised cost for the year ended 31
untuk tahun yang berakhir pada tanggal 31 December 2023 and 2022 are as follows:
Desember 2023 dan 2022:
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 47.024.265 - - 785.720 47.809.985 Beginning balance
Pengukuran kembali bersih Remeasurement of
nilai tercatat (12.846.864) - - 1.226.452 (11.620.412) net carrying amount
Aset keuangan baru New financial assets
yang diterbitkan atau originated or
dibeli 994.542 - - 12.184 1.006.726 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (163.796) - - (9.706) (173.502) derecognised
Total penambahan/(penurunan) Total increase/(decrease)
tahun berjalan (12.016.118) - - 1.228.930 (10.787.188) during the year
Lain-lain**) (404.982) - - (11.725) (416.707) Others**)
Saldo akhir tahun 34.603.165 - - 2.002.925 36.606.090
*) Tidak menerapkan PSAK 71. *) Not Implement SFAS 71.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation.
2022
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 24.053.134 - - 1.388.527 25.441.661 Beginning balance
Pengukuran kembali bersih Remeasurement of
nilai tercatat 21.553.049 - - (412.894) 21.140.155 net carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 58.643 - - 44.482 103.125 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (212.308) - - (174.908) (387.216) derecognised
Total penambahan/(penurunan) Total increase/(decrease)
tahun berjalan 21.399.384 - - (543.320) 20.856.064 during the year
Lain-lain**) 1.571.747 - - (59.487) 1.512.260 Others**)
Saldo akhir tahun 47.024.265 - - 785.720 47.809.985 Ending balance
*) Tidak menerapkan PSAK 71. *) Not Implement SFAS 71.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation.
143
1210 PT Bank Mandiri (Persero) Tbk
Page 704
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
5. GIRO PADA BANK LAIN (lanjutan) 5. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
b. Berdasarkan kolektibilitas Bank Indonesia: b. By Bank Indonesia’s collectibility:
2023 2022
Rupiah Rupiah
Lancar 858.753 637.451 Current
Mata uang asing (Catatan 62.B.(iv)) Foreign currencies (Note 62.B.(iv))
Lancar 35.747.337 47.172.534 Current
36.606.090 47.809.985
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (32.205) (20.285 ) impairment losses
Neto 36.573.885 47.789.700 Net
c. Tingkat suku bunga rata-rata (yield) per tahun: c. The average interest rate (yield) per annum:
2023 2022
Rupiah 3,62% 0,96% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent
dalam Rupiah) 2,67% 1,05% in Rupiah)
d. Mutasi cadangan kerugian penurunan nilai giro d. Movements of allowance for impairment losses on
pada bank lain: current accounts with other banks are as follows:
2023 2022
Saldo awal tahun 20.285 24.043 Beginning balance
Ending balance
Pembentukan/(pembalikan) Allowance/(reversal)
selama tahun during the year
berjalan (Catatan 46) 11.800 (5.165 ) (Note 46)
Lain-lain*) 120 1.407 Others*)
Saldo akhir tahun 32.205 20.285 Ending balance
*) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currencies translation.
144
ANNUAL REPORT 2023 1211
Page 705
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
5. GIRO PADA BANK LAIN (lanjutan) 5. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
d. Mutasi cadangan kerugian penurunan nilai giro d. Movements of allowance for impairment losses on
pada bank lain (lanjutan): current accounts with other banks are as follows
(continued):
2023
Syariah*)/ Jumlah/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 11.611 - - 8.674 20.285 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (129) - - 11.528 11.399 losses allowance
Aset keuangan baru New financial assets
yang diterbitkan atau originated or
dibeli 502 - - - 502 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (101) - - - (101) derecognised
Total (pembalikan)/ Total (reversal)/
pembentukan allowance
tahun berjalan 272 - - 11.528 11.800 during the year
Lain-lain**) (422) - - 542 120 Others**)
Saldo akhir tahun 11.461 - - 20.744 32.205 Ending balance
2022
Syariah*)/ Jumlah/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 6.806 - - 17.237 24.043 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 4.390 - - (9.562) (5.172) losses allowance
Aset keuangan baru New financial assets
yang diterbitkan atau originated or
dibeli 17 - - - 17 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (10) - - - (10) derecognised
Total (pembalikan)/ Total (reversal)/
pembentukan allowance
tahun berjalan 4.397 - - (9.562) (5.165) during the year
Lain-lain**) 408 - - 999 1.407 Others**)
Saldo akhir tahun 11.611 - - 8.674 20.285 Ending balance
*) Not Implement SFAS 71.
*) Tidak menerapkan PSAK 71.
**) Included effect of foreign currencies translation.
**) Termasuk selisih kurs karena penjabaran mata uang asing.
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai giro pada impairment losses on current accounts with other
bank lain telah memadai. banks is adequate.
e. Informasi mengenai pengelompokan berdasarkan e. Information in respect of classification of
kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” are disclosed in Note
“mengalami penurunan nilai” diungkapkan pada 62A.
Catatan 62A.
145
1212 PT Bank Mandiri (Persero) Tbk
Page 706
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN OTHER BANKS
a. Berdasarkan jenis, mata uang, jatuh tempo dan a. By type, currency, maturity and Bank Indonesia’s
kolektibilitas Bank Indonesia: collectibility:
2023
Jatuh tempo/ Lancar/ Macet/ Jumah/
Maturity Current Loss Total
Rupiah Rupiah
Bank Indonesia < 1 bulan/month 29.985.352 - 29.985.352 Bank Indonesia
Call money < 1 bulan/month 1.155.000 - 1.155.000 Call money
Penempatan “fixed-term” > 12 bulan < 36 bulan/ Fixed term placement
> 12 months < 36 months 312.102 - 312.102
Deposito berjangka < 1 bulan/month 1.913.314 - 1.913.314 Time deposits
> 1 bulan < 3 bulan/
> 1 month/ < 3 months 430.895 - 430.895
> 3 bulan < 6 bulan/
> 3 months < 6 months 49.400 - 49.400
> 6 bulan < 12 bulan/
> 6 months < 12 months 33.500 - 33.500
Jumlah 33.879.563 - 33.879.563 Total
Mata uang asing Foreign currencies
Bank Indonesia < 1 bulan/month 25.482.035 - 25.482.035 Bank Indonesia
> 1 bulan < 3 bulan/
> 1 month < 3 months 1.154.775 - 1.154.775
Call money < 1 bulan/month 6.787.585 - 6.787.585 Call money
Penempatan “fixed-term” < 1 bulan/month 4.375.738 - 4.375.738 Fixed term placement
> 1 bulan < 3 bulan/
> 1 months < 3 months 135.276 - 135.276
> 3 bulan < 6 bulan/
> 3 months < 6 months 130.203 - 130.203
> 12 bulan < 36 bulan/
> 12 months < 36 months 622.602 - 622.602
> 36 bulan/ > 36 months 265.924 - 265.924
Deposito berjangka < 1 bulan/ month 1.031.032 - 1.031.032 Time deposits
> 3 bulan < 6 bulan/
> 3 months < 6 months 11.712 - 11.712
> 6 bulan < 12 bulan/
> 6 months < 12 months 11.712 - 11.712
Jumlah (Catatan 62.B.(iv)) 40.008.594 - 40.008.594 Total (Note 62.B.(iv))
73.888.157
Dikurangi: cadangan (957) Less: allowance for
kerugian penurunan nilai impairment losses
Neto 73.887.200 Net
2022
Jatuh tempo/ Lancar/ Macet/ Jumlah/
Maturity Current Loss Total
Rupiah Rupiah
Bank Indonesia < 1 bulan/month 26.843.755 - 26.843.755 Bank Indonesia
Call money < 1 bulan/month 2.375.000 - 2.375.000 Call money
Penempatan “fixed-term” > 1 bulan < 3 bulan/ Fixed term placement
> 1 months < 3 months 33.130 - 33.130
> 6 bulan < 12 bulan/
> 6 months < 12 months 76.732 - 76.732
Deposito berjangka < 1 bulan/month 983.980 - 983.980 Time deposits
> 1 bulan < 3 bulan/
> 1 month < 3 months 451.200 - 451.200
> 3 bulan < 6 bulan/
> 3 months < 6 months 13.500 - 13.500
> 6 bulan < 12 bulan/
> 6 months < 12 months 34.500 - 34.500
Jumlah 30.811.797 - 30.811.797 Total
146
ANNUAL REPORT 2023 1213
Page 707
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
a. Berdasarkan jenis, mata uang, jatuh tempo dan a. By type, currency, maturity and Bank Indonesia’s
kolektibilitas Bank Indonesia (lanjutan): collectibility (continued):
2022 (lanjutan)
Jatuh tempo/ Lancar/ Macet/ Jumlah/
Maturity Current Loss Total
Mata uang asing Foreign currencies
Bank Indonesia < 1 bulan/month 39.230.100 - 39.230.100 Bank Indonesia
> 1 bulan < 3 bulan/
> 1 month < 3 months 10.508.063 - 10.508.063
Call money < 1 bulan/month 10.547.054 - 10.547.054 Call money
Penempatan “fixed-term” < 1 bulan/1 month 1.566.422 - 1.566.422 Fixed term placement
> 1 bulan < 3 bulan
> 1 month < 3 months 141.245 - 141.245
> 3 bulan < 6 bulan
> 3 months < 6 months 310.474 - 310.474
> 6 bulan < 12 bulan/
> 6 months < 12 months 284.087 - 284.087
> 12 bulan < 36 bulan/
> 12 months < 36 months 35.180 - 35.180
> 36 bulan/ > 36 months 1.282.230 - 1.282.230
Deposito berjangka < 1 bulan/month 264.648 - 264.648 Time deposits
> 1 bulan < 3 bulan
> 1 months < 3 months 31.462 - 31.462
> 6 bulan < 12 bulan
> 6 months < 12 months 311.350 - 311.350
Jumlah (Catatan 62.B.(iv)) 64.512.315 - 64.512.315 Total (Note 62.B.(iv))
95.324.112
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (3.601) impairment losses
Neto 95.320.511 Net
Berikut adalah perubahan penempatan pada Movements of placement with other banks
bank lain dengan klasifikasi biaya perolehan classified as amortised cost for the year ended
diamortisasi untuk tahun yang berakhir pada 31 December 2023 and 2022 are as follows:
tanggal 31 Desember 2023 dan 2022:
2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 95.324.112 - - 95.324.112 Beginning balance
Pengukuran kembali bersih Remeasurement of net
nilai tercatat (2.645.636) - - (2.645.636) carrying amount
Aset keuangan baru New financial assets
yang diterbitkan atau originated or
dibeli 190.970.424 - - 190.970.424 purchased
Aset keuangan yang dihentikan Financial assets
pengakuannya (208.512.008) - - (208.512.008) derecognised
Total penambahan Total increase
tahun berjalan (20.187.220) - - (20.187.220) during the year
Lain-lain*) (1.248.735) - - (1.248.735) Others*)
Saldo akhir tahun 73.888.157 - - 73.888.157 Ending balance
*) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currencies translation.
147
1214 PT Bank Mandiri (Persero) Tbk
Page 708
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
a. Berdasarkan jenis, mata uang, jatuh tempo dan a. By type, currency, maturity and Bank Indonesia’s
kolektibilitas Bank Indonesia (lanjutan): collectibility (continued):
Berikut adalah perubahan penempatan pada Movements of placement with other banks
bank lain dengan klasifikasi biaya perolehan classified as amortised cost for the year ended
diamortisasi untuk tahun yang berakhir pada 31 December 2023 and 2022 are as follows
tanggal 31 Desember 2023 dan 2022 (lanjutan): (continued):
2022
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 47.785.191 - - 47.785.191 Beginning balance
Pengukuran kembali bersih Remeasurement of net
nilai tercatat 4.634.950 - - 4.634.950 carrying amount
Aset keuangan baru New financial assets
yang diterbitkan atau originated or
dibeli 227.878.707 - - 227.878.707 purchased
Aset keuangan yang dihentikan Financial assets
pengakuannya (184.867.043) - - (184.867.043) derecognised
Total penambahan Total increase
tahun berjalan 47.646.614 - - 47.646.614 during the year
Lain-lain*) (107.693) - - (107.693) Others*)
Saldo akhir tahun 95.324.112 - - 95.324.112 Ending balance
*) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currencies translation.
b. Berdasarkan pihak berelasi dan pihak ketiga: b. By related parties and third parties:
2023 2022
Rupiah Rupiah
Pihak berelasi (Catatan 56) 625.019 636.030 Related parties (Note 56)
Pihak ketiga 33.254.544 30.175.767 Third parties
Total 33.879.563 30.811.797 Total
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) 1.424.453 2.444.098 Related parties (Note 56)
Pihak ketiga 38.584.141 62.068.217 Third parties
Total (Catatan 62.B.(iv)) 40.008.594 64.512.315 Total (Note 62.B.(iv))
73.888.157 95.324.112
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (957) (3.601) impairment losses
Neto 73.887.200 95.320.511 Net
148
ANNUAL REPORT 2023 1215
Page 709
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
c. Penempatan berdasarkan counterparty: c. By counterparty:
2023 2022
Rupiah Rupiah
Deposit Facility Deposit Facility
Bank Indonesia 29.985.352 26.843.755 Bank Indonesia
Call Money Call Money
JP Morgan Chase Bank N.A 200.000 200.000 JP Morgan Chase Bank N.A
PT Bank DKI 100.000 100.000 PT Bank DKI
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk. 100.000 100.000 Jawa Barat dan Banten Tbk.
PT Bank Pembangunan PT Bank Pembangunan
Daerah Bali 100.000 100.000 Daerah Bali
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara Tengah 100.000 - Sulawesi Utara Tengah
PT Bank Permata Tbk. 100.000 - PT Bank Permata Tbk.
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sumatera Utara 100.000 250.000 Sumatera Utara
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Nusa Tenggara Timur 50.000 125.000 Nusa Tenggara Timur
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Selatan dan Sulawesi Selatan and
Sulawesi Barat 50.000 150.000 Sulawesi Barat
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Istimewa Yogyakarta 50.000 100.000 Istimewa Yogyakarta
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sumatera Selatan dan Sumatera Selatan and
Bangka Belitung 40.000 125.000 Bangka Belitung
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Kalimantan Tengah 15.000 150.000 Kalimantan Tengah
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Timur Tbk. - 250.000 Jawa Timur Tbk.
PT Bank Aceh Syariah - 200.000 PT Bank Aceh Syariah
PT Bank OCBC NISP Tbk. - 200.000 PT Bank OCBC NISP Tbk.
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Tenggara - 125.000 Sulawesi Tenggara
Lainnya 150.000 200.000 Others
1.155.000 2.375.000
Fixed term Fixed term
PT Bank UOB Indonesia 312.102 76.732 PT Bank UOB Indonesia
PT Bank ANZ Indonesia - 33.130 PT Bank ANZ Indonesia
312.102 109.862
Deposito Time deposits
Citibank 389.565 102.200 Citibank
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 296.829 226.100 (Persero) Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 270.030 162.530 (Persero) Tbk
PT Bank Pembangunan PT Bank Pembangunan
Daerah Jawa Barat Daerah Jawa Barat
dan Banten Tbk 220.890 50.000 dan Banten Tbk
149
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Page 710
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
c. Penempatan berdasarkan counterparty c. By counterparty (continued):
(lanjutan):
2023 2022
Rupiah (lanjutan) Rupiah (continued)
Deposito (lanjutan) Time deposits (continued)
PT Bank DKI 190.900 121.400 PT Bank DKI
PT Bank Pembangunan Daerah PT Bank Pembangun Daerah
Jawa Barat dan Banten Jawa Barat dan Banten
Tbk - Unit Usaha Syariah 178.000 256.500 Tbk - Unit Usaha Syariah
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Timur 159.000 5.000 Jawa Timur
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Selatan dan Sulawesi Selatan dan
Sulawesi Barat 143.600 51.000 Sulawesi Barat
PT Bank Nagari 136.900 70.750 PT Bank Nagari
PT Bank Maybank Indonesia Tbk 129.900 - PT Bank Maybank Indonesia Tbk
PT Bank Sumatera Utara Tbk 123.600 70.000 PT Bank Sumatera Utara Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk - Unit (Persero) Tbk - Unit
Usaha Syariah 52.460 247.400 Usaha Syariah
PT Bank SulutGO 22.500 - PT Bank SulutGO
PT Bank Maybank Indonesia Tbk - PT Bank Maybank Indonesia Tbk
Unit Usaha Syariah 21.245 42.500 - Unit Usaha Syariah
PT Bank Danamon Syariah 9.690 5.000 PT Bank Danamon Syariah
PT Bank BTPN Syariah Tbk 9.000 16.800 PT Bank BTPN Syariah Tbk
PT Bank DKI Syariah 7.500 - PT Bank DKI Syariah
Lainnya 65.500 56.000 Others
2.427.109 1.483.180
Total Rupiah 33.879.563 30.811.797 Total Rupiah
Mata uang asing Foreign currencies
USD USD
Term deposits Term deposits
Bank Indonesia 26.636.810 49.738.163 Bank Indonesia
Call Money Call Money
Wells Fargo Bank N.A. 3.404.277 5.461.857 Wells Fargo Bank N.A.
Bank of New York 1.455.786 1.963.062 Bank of New York
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. 1.231.760 934.050 (Persero) Tbk.
BNP Paribas S.A 469.426 393.152 BNP Paribas S.A
HSBC Bank USA N.A. 226.336 1.203.368 HSBC Bank USA N.A.
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk. - 467.025 (Persero) Tbk.
Lainnya - 124.540 Others
6.787.585 10.547.054
Fixed term Fixed term
Bank of New York 1.965.427 - Bank of New York
Standard Chartered Bank 919.871 682.941 Standard Chartered Bank
JP Morgan Chase Bank N.A. 713.459 883.376 JP Morgan Chase Bank N.A.
BNP Paribas S.A 366.182 374.801 BNP Paribas S.A
Banco Bilbao Vizcaya Argentaria 354.131 - Banco Bilbao Vizcaya Argentaria
Agricultural Bank of China 230.955 233.513 Agricultural Bank of China
Bank of Montreal 138.573 147.891 Bank of Montreal
Bank of China 123.176 342.485 Bank of China
Ing Bank NV 93.860 94.040 Ing Bank NV
Nomura Singapura Limitied 66.751 35.341 Nomura Singapore Limitied
150 ANNUAL REPORT 2023 1217
Page 711
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
c. Penempatan berdasarkan counterparty c. By counterparty (continued):
(lanjutan):
2023 2022
Mata uang asing (lanjutan) Foreign currencies (continued)
USD (lanjutan) USD (continued)
Fixed term (lanjutan) Fixed term (continued)
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. - 467.025 (Persero) Tbk.
Lainnya 14.888 - Others
4.987.273 3.261.413
Deposito Time deposits
Citibank 499.605 - Citibank
ANZ London 169.367 - ANZ London
PT Bank CTBC 169.367 - PT Bank CTBC
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. 97.001 264.648 (Persero) Tbk.
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk. 61.588 311.350 (Persero) Tbk.
PT Bank Danamon PT Bank Danamon
Indonesia Tbk. - 31.462 Indonesia Tbk.
996.928 607.460
39.408.596 64.154.090
CNY CNY
Fixed term Fixed term
Agricultural Bank of China 347.166 - Agricultural Bank of China
Bank of China 195.305 358.225 Bank of China
542.471 358.225
EUR EUR
Deposito Time deposit
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. 34.104 - (Persero) Tbk.
34.104 -
SGD SGD
Deposito Time deposit
PT Bank UOB Indonesia 23.423 - PT Bank UOB Indonesia
23.423 -
Total mata uang asing 40.008.594 64.512.315 Total foreign currencies
73.888.157 95.324.112
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (957) (3.601) impairment losses
Neto 73.887.200 95.320.511 Net
d. Tingkat suku bunga rata-rata (yield) per tahun: d. Average interest rate (yield) per annum:
2023 2022
Rupiah 2,25 % 0,69% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 3,50 % 1,03% Rupiah)
1218 PT Bank Mandiri (Persero) Tbk 151
Page 712
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
e. Mutasi cadangan kerugian penurunan nilai e. Movements of allowance for impairment losses on
penempatan pada bank lain: placements with other banks:
2023 2022
Saldo awal tahun 3.601 1.675 Beginning balance
(Pembalikan)/pembentukan (Reversal)/allowance
selama tahun during the year
berjalan (Catatan 46) (2.418) 1.948 (Note 46)
Lain-lain*) (226) (22) Others*)
Saldo akhir tahun 957 3.601 Ending balance
**) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currencies translation.
2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 3.601 - - 3.601 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (2.217) - - (2.217) losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 1.677 - - 1.677 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (1.878) - - (1.878) derecognised
Total pembentukan Total allowance
tahun berjalan (2.418) - - (2.418) during the year
Lain-lain*) (226) - - (226) Others*)
Saldo akhir tahun 957 - - 957 Ending balance
**) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currencies translation.
2022
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 1.675 - - 1.675 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 971 - - 971 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 2.058 - - 2.058 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (1.081) - - (1.081) derecognised
Total pembentukan Total allowance
tahun berjalan 1.948 - - 1.948 during the year
Lain-lain*) (22) - - (22) Others*)
Saldo akhir tahun 3.601 - - 3.601 Ending balance
**) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currencies translation.
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai penempatan impairment losses on placements with Bank
pada Bank Indonesia dan bank lain telah Indonesia and other banks is adequate.
memadai.
f. Informasi mengenai pengklasifikasian f. Information in respect of classification of
berdasarkan kelompok “tidak mengalami “non-impaired” and “impaired” is disclosed in Note
penurunan nilai” dan “mengalami penurunan 62A.
nilai” diungkapkan pada Catatan 62A.
152 ANNUAL REPORT 2023 1219
Page 713
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
g. Pada tanggal 31 Desember 2023 dan 2022, g. As of 31 December 2023 and 2022, placements
penempatan dengan saldo USD4.335.315 (nilai with a balance of USD4,335,315 (full amount) and
penuh) dan USD2.270.190 (nilai penuh) USD2,270,190 (full amount) were pledged for fund
dijaminkan untuk fasilitas pinjaman yang diterima borrowings from other banks (Note 36d).
dari bank lain (Catatan 36d).
7. EFEK-EFEK 7. MARKETABLE SECURITIES
a. Berdasarkan tujuan, pihak berelasi dan pihak a. By purpose, related parties and third parties:
ketiga:
2023 2022
Efek-efek Marketable securities
Pihak berelasi (Catatan 56): Related parties (Note 56):
Diukur pada nilai wajar Fair value through
melalui laba rugi 3.138.746 363.281 profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 10.625.541 14.060.476 comprehensive income
Diukur pada biaya perolehan
diamortisasi 3.668.508 4.834.818 At amortised cost
Diukur pada biaya perolehan*) 309.017 281.259 At cost*)
17.741.812 19.539.834
Pihak ketiga: Third parties:
Diukur pada nilai wajar Fair value through
melalui laba rugi 16.116.963 10.724.161 profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 38.208.496 15.277.832 comprehensive income
Diukur pada biaya perolehan
diamortisasi 2.231.038 3.120.999 At amortised cost
Diukur pada biaya perolehan*) 991.866 10.967.719 At cost*)
57.548.363 40.090.711
Investasi pada unit-link **) Investments in unit-link contracts **)
Pihak berelasi (Catatan 56): Related parties (Note 56):
Diukur pada nilai wajar Fair value through
melalui laba rugi 6.032.327 7.750.743 profit or loss
Pihak ketiga: Third parties:
Diukur pada nilai wajar Fair value through
melalui laba rugi 13.259.620 15.439.438 profit or loss
19.291.947 23.190.181
Total 94.582.122 82.820.726 Total
Ditambah/(dikurangi): Add/(less):
Premi yang belum diamortisasi 8.829 18.986 Unamortised premiums
Keuntungan yang belum Unrealised gain on
direalisasi dari kenaikan increase in fair value
nilai wajar efek-efek 105.165 1.297 of marketable securities
Cadangan kerugian Allowance for
penurunan nilai (150.275) (41.191) impairment losses
(36.281) (20.908)
Neto 94.545.841 82.799.818 Net
*) Efek-efek yang dimiliki Entitas Anak. *) Marketable securities owned by Subsidiariary.
**) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang **) Investments in unit-link contracts are investments owned by
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai policyholders of unit-link contracts of Subsidiary which are presented at
wajar. fair value.
1220 PT Bank Mandiri (Persero) Tbk 153
Page 714
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
a. Berdasarkan tujuan, pihak berelasi dan pihak a. By purpose, related parties and third parties
ketiga (lanjutan): (continued):
Berikut adalah perubahan efek-efek dengan Movements of marketable securities classified as
klasifikasi biaya perolehan diamortisasi dan biaya at amortised cost and at cost for the year ended
perolehan untuk tahun yang berakhir pada 31 December 2023 and 2022 are as follows:
tanggal 31 Desember 2023 dan 2022:
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal tahun 7.916.557 58.246 - 11.248.978 19.223.781 Beginning balance
Pengukuran kembali (48.951) - - - (48.951) Remeasurement
Aset keuangan yang New purchased financial
baru dibeli 2.078.628 - - 495.858 2.574.486 assets
Aset keuangan yang Matured or sold financial
jatuh tempo atau dijual (3.937.210) - - (10.387.555) (14.324.765) assets
Total (penurunan)/penambahan Total (decrease)/increase
tahun berjalan (1.907.533) - - (9.891.697) (11.799.230) during the year
Lain-lain**) (158.895) - - (56.398) (215.293) Others**)
Saldo akhir tahun 5.850.129 58.246 - 1.300.883 7.209.258 Ending balance
*) Tidak menerapkan PSAK 71. *) Not implement SFAS 71
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation.
2022
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal tahun 8.409.053 123.325 - 28.499.999 37.032.377 Beginning balance
Pengukuran kembali 20.871 - - 190.000 210.871 Remeasurement
Aset keuangan yang New purchased financial
baru dibeli 4.624.870 66.461 - 10.741.355 15.432.686 assets
Aset keuangan yang Matured or sold financial
jatuh tempo atau dijual (4.591.771) (131.540) - (28.188.710) (32.912.021) assets
Total (penurunan)/penambahan Total (decrease)/increase
tahun berjalan 53.970 (65.079) - (17.257.355) (17.268.464) during the year
Lain-lain**) (546.466) - - 6.334 (540.132) Others**)
Saldo akhir tahun 7.916.557 58.246 - 11.248.978 19.223.781 Ending balance
*) Tidak menerapkan PSAK 71. *) Not implement SFAS 71
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation.
154 ANNUAL REPORT 2023 1221
Page 715
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
a. Berdasarkan tujuan, pihak berelasi dan pihak a. By purpose, related parties and third parties
ketiga (lanjutan): (continued):
Berikut adalah perubahan efek-efek dengan Movements of marketable securities classified as
klasifikasi nilai wajar melalui penghasilan fair value through other comprehensive income for
komprehensif lain untuk tahun yang berakhir the year ended 31 December 2023 and 2022 are
pada tanggal 31 Desember 2023 dan 2022: as follows:
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain income
Saldo awal tahun 29.308.811 - - - 29.308.811 Beginning balance
Pengukuran kembali (97.095) - 39.496 - (57.599) Remeasurement
Aset keuangan yang New purchased financial
baru dibeli 913.899 - - 23.629.746 24.543.645 assets
Aset keuangan yang Matured or sold financial
jatuh tempo atau dijual (4.990.318) - - - (4.990.318) assets
Total (penurunan)/penambahan Total (decrease)/increase
tahun berjalan (4.173.514) - 39.496 23.629.746 19.495.728 during the year
Lain-lain**) 19.261 - - - 19.261 Others**)
Saldo akhir tahun 25.154.558 - 39.496 23.629.746 48.823.800 Ending balance
*) Tidak menerapkan PSAK 71. *) Not implement SFAS 71
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation.
2022
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain income
Saldo awal tahun 21.471.277 - - 194.783 21.666.060 Beginning balance
Pengukuran kembali 618.265 - - - 618.265 Remeasurement
Aset keuangan yang New purchased financial
baru dibeli 10.610.334 - - - 10.610.334 assets
Aset keuangan yang Matured or sold financial
jatuh tempo atau dijual (3.015.142) - - (194.783) (3.209.925) assets
Total (penurunan)/penambahan Total (decrease)/increase
tahun berjalan 8.213.457 - - (194.783) 8.018.674 during the year
Lain-lain**) (375.923) - - - (375.923) Others**)
Saldo akhir tahun 29.308.811 - - - 29.308.811 Ending balance
*) Tidak menerapkan PSAK 71. *) Not implement SFAS 71
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation.
1222 PT Bank Mandiri (Persero) Tbk 155
Page 716
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis, mata uang dan kolektibilitas b. By type, currency and Bank Indonesia’s
Bank Indonesia: collectibility:
2023
Nilai wajar/biaya perolehan/biaya
perolehan diamortisasi/
Fair value/at
cost/at amortised cost
Nilai
perolehan/
nilai Premi/ Keuntungan/
nominal/ (diskonto) (kerugian)
nilai wajar/ yang belum yang belum
Cost/ diamortisasi/ direalisasi/
nominal Unamortised Unrealised Kurang
value/ premiums/ gains/ Lancar/ Lancar/ Macet/
fair value (discounts) (losses) Current Substandard Loss Total
Rupiah Rupiah
Diukur pada nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek Marketable securities
Sekuritas Rupiah Bank Indonesia
Bank Indonesia 4.648.632 - 26.950 4.675.582 - - 4.675.582 Rupiah Securities
Obligasi 2.429.868 - 5.484 2.435.352 - - 2.435.352 Bonds
Sukuk Bank Certificates of
Indonesia 2.424.704 - 9.578 2.434.282 - - 2.434.282 Bank Indonesia
Investasi pada unit-unit Investments in
reksa dana 577.307 - - 577.307 - - 577.307 mutual fund units
Saham 356.161 - - 356.161 - - 356.161 Shares
Sertifikat Investasi Interbank Mudharabah
Mudharabah Investment Certificate
Antarbank 149.957 - 174 150.131 - - 150.131 (“SIMA”)
Negotiable certificate Negotiable certificate
of deposit 145.319 - 1.531 146.850 - - 146.850 of deposits
Efek Beragun Aset 57.934 - (2.017) 55.917 - - 55.917 Asset-backed security
10.789.882 - 41.700 10.831.582 - - 10.831.582
Investasi pada Investments in unit-link
unit-link *) contracts *)
Saham 12.836.391 - - 12.836.391 - - 12.836.391 Shares
Investasi pada unit-unit Investments in
reksa dana 1.195.468 - - 1.195.468 - - 1.195.468 mutual fund units
Obligasi 692.709 - - 692.709 - - 692.709 Bonds
14.724.568 - - 14.724.568 - - 14.724.568
25.514.450 - 41.700 25.556.150 - - 25.556.150
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain comprehensive income
Efek-efek Marketable securities
Sukuk Bank Indonesia 20.744.693 - - 20.744.693 - - 20.744.693 Sukuk BI
Investasi pada unit-unit Investments in
reksa dana 19.609.721 - 199.478 19.809.199 - - 19.809.199 mutual fund units
Obligasi 3.041.974 - 1.289 3.003.767 - 39.496 3.043.263 Bonds
Saham 162.074 - - 162.074 - - 162.074 Shares
Obligasi syariah perusahaan 120.890 - - 120.890 - - 120.890 Sharia corporate bonds
Medium term notes 100.396 - - 100.396 - - 100.396 Medium term notes
43.779.748 - 200.767 43.941.019 - 39.496 43.980.515
Diukur pada biaya perolehan
diamortisasi At amortised cost
Efek-efek Marketable securities
Obligasi 2.773.000 18 - 2.773.018 - - 2.773.018 Bonds
Wesel ekspor 457.165 - - 457.165 457.165 Export bills
Medium term notes 245.000 - - 245.000 - - 245.000 Medium term notes
Efek Beragun Aset 68.874 - - 68.874 68.874 Asset-backed security
3.544.039 18 - 3.544.057 - - 3.544.057
Diukur pada biaya perolehan**) At cost **)
Efek-efek Marketable securities
Obligasi syariah perusahaan 787.800 - - 688.800 - 99.000 787.800 Sharia corporate bonds
Sertifikat Pengelolaan Dana Sharia Compliant Interbank
Berdasarkan Prinsip Fund Management
Syariah Antarbank 250.000 - - 250.000 - - 250.000 Certificate (“SIPA”)
Medium term notes 160.000 - - 160.000 - - 160.000 Medium term notes
Wesel ekspor 103.083 - - 103.083 - - 103.083 Export bills
1.300.883 - - 1.201.883 - 99.000 1.300.883
Total 74.139.120 18 242.467 74.243.109 - 138.496 74.381.605 Total
*) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang *) Unit-link investments are investments owned by policyholders in
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai Subsidiary unit-link contracts which are presented at fair value.
wajar.
**) Efek-efek yang dimiliki Entitas Anak. **) Marketable securities owned by Subsidiary.
156 ANNUAL REPORT 2023 1223
Page 717
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis, mata uang dan kolektibilitas b. By type, currency and Bank Indonesia’s
Bank Indonesia (lanjutan): collectibility (continued):
2023
Nilai wajar/biaya perolehan/biaya
perolehan diamortisasi/
Fair value/at
cost/at amortised cost
Nilai
perolehan/
nilai Premi/ Keuntungan/
nominal/ (diskonto) (kerugian)
nilai wajar/ yang belum yang belum
Cost/ diamortisasi/ direalisasi/
nominal Unamortised Unrealised Kurang
value/ premiums/ gains/ Lancar/ Lancar/ Macet/
fair value (discounts) (losses) Current Substandard Loss Total
Mata uang asing Foreign currencies
Diukur pada nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek Marketable securities
Treasury bills 6.914.852 - 59.772 6.974.624 - - 6.974.624 Treasury bills
Sekuritas Valas Bank Indonesia foreign
Bank Indonesia 1.214.911 - 6.803 1.221.714 - - 1.221.714 currency securities
Treasury Bonds 196.192 - 7.127 203.319 - - 203.319 Treasury Bonds
Obligasi 139.872 - - 139.872 - - 139.872 Bonds
8.465.827 - 73.702 8.539.529 - - 8.539.529
Investments in unit-link
Investasi pada unit-link*)
contracts*)
Investasi pada unit-unit Investments in
reksa dana 4.567.379 - - 4.567.379 - - 4.567.379 mutual fund units
4.567.379 - - 4.567.379 - - 4.567.379
13.033.206 - 73.702 13.106.908 - - 13.106.908
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain comprehensive income
Efek-efek Marketable securities
Obligasi 1.958.130 - (85.070) 1.873.060 - - 1.873.060 Bonds
Sekuritas Valas Bank Indonesia foreign
Bank Indonesia 1.544.442 - - 1.544.442 - - 1.544.442 currency securities
Treasury bills 1.551.717 - (125.934) 1.425.783 - - 1.425.783 Treasury bills
5.054.289 - (211.004) 4.843.285 - - 4.843.285
Diukur pada biaya perolehan
diamortisasi At amortised cost
Efek-efek Marketable securities
Obligasi 966.147 (4.359) - 961.788 - - 961.788 Bonds
Wesel ekspor 711.892 - - 711.892 - - 711.892 Export bills
Treasury bills 677.468 13.170 - 690.638 - - 690.638 Treasury bills
2.355.507 8.811 - 2.364.318 - - 2.364.318
Total (Catatan 62.B.(iv)) 20.443.002 8.811 (137.302) 20.314.511 - - 20.314.511 Total (Note 62.B.(iv))
94.582.122 8.829 105.165 94.557.620 - 138.496 94.696.116
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (150.275) impairment losses
Neto 94.545.841 Net
*) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang *) Unit-link investments are investments owned by policyholders in
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai Subsidiary unit-link contracts which are presented at fair value.
wajar.
1224 PT Bank Mandiri (Persero) Tbk 157
Page 718
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis, mata uang dan kolektibilitas b. By type, currency and Bank Indonesia’s
Bank Indonesia (lanjutan): collectibility (continued):
2022
Nilai wajar/biaya perolehan/biaya
perolehan diamortisasi/
Fair value/at
cost/at amortised cost
Nilai
perolehan/
nilai Premi/ Keuntungan/
nominal/ (diskonto) (kerugian)
nilai wajar/ yang belum yang belum
Cost/ diamortisasi/ direalisasi/
nominal Unamortised Unrealised Kurang
value/ premiums/ gains/ Lancar/ Lancar/ Macet/
fair value (discounts) (losses) Current Substandard Loss Total
Rupiah Rupiah
Diukur pada nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek Marketable securities
Investasi pada unit-unit Investments in
reksa dana 146.827 - - 146.827 - - 146.827 mutual fund units
Certificates of
Sukuk Bank Indonesia 300.000 - 288 300.288 - - 300.288 Bank Indonesia
Saham 319.871 - - 319.871 - - 319.871 Shares
Negotiable certificate Negotiable certificate
of deposit 155.415 - 25 155.440 - - 155.440 of deposits
Efek Beragun Aset 26.148 - (2.718) 23.430 - - 23.430 Asset-backed security
948.261 - (2.405) 945.856 - - 945.856
Investasi pada Investments in unit-link
unit-link *) contracts *)
Saham 16.854.079 - - 16.854.079 - - 16.854.079 Shares
Investasi pada unit-unit Investments in
reksa dana 912.426 - - 912.426 - - 912.426 mutual fund units
Obligasi 408.306 - - 408.306 - - 408.306 Bonds
18.174.811 - - 18.174.811 - - 18.174.811
19.123.072 - (2.405) 19.120.667 - - 19.120.667
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain comprehensive income
Efek-efek Marketable securities
Investasi pada unit-unit Investments in
reksa dana 18.846.533 - 197.629 19.044.162 - - 19.044.162 mutual fund units
Saham 125.889 - - 125.889 - - 125.889 Shares
Obligasi 3.871.393 - 38.232 3.909.625 - - 3.909.625 Bonds
22.843.815 - 235.861 23.079.676 - - 23.079.676
Diukur pada biaya perolehan
diamortisasi At amortised cost
Efek-efek Marketable securities
Obligasi 4.030.774 24 - 4.030.798 - - 4.030.798 Bonds
Efek Beragun Aset 102.732 - - 102.732 - - 102.732 Asset-backed security
Wesel ekspor 985.360 - - 985.360 - - 985.360 Export bills and others
Medium term notes 245.000 - - 245.000 - - 245.000 Medium term notes
5.363.866 24 - 5.363.890 - - 5.363.890
Diukur pada biaya perolehan**) At cost **)
Efek-efek Marketable securities
Wesel ekspor dan lainnya 119.194 - - 119.194 - - 119.194 Export bills and others
Medium term notes 160.000 - - 160.000 - - 160.000 Medium term notes
Obligasi syariah perusahaan 742.800 - - 742.800 - - 742.800 Sharia corporate bonds
Sertifikat Investasi Interbank Mudharabah
Mudharabah Investment Certificate
Antarbank 690.000 - - 690.000 - - 690.000 (“SIMA”)
Sertifikat Pengelolaan Dana Sharia Compliant Interbank
Berdasarkan Prinsip Fund Management
Syariah Antarbank 934.000 - - 934.000 - - 934.000 Certificate (“SIPA”)
Sukuk Bank Indonesia 8.602.984 - - 8.602.984 - - 8.602.984 Sukuk Bank Indonesia
11.248.978 - - 11.248.978 - - 11.248.978
Total 58.579.731 24 233.456 58.813.211 - - 58.813.211 Total
*) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang *) Unit-link investments are investments owned by policyholders in
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai Subsidiary unit-link contracts which are presented at fair value.
wajar.
**) Efek-efek yang dimiliki Entitas Anak. **) Marketable securities owned by Subsidiary.
158 ANNUAL REPORT 2023 1225
Page 719
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis, mata uang dan kolektibilitas b. By type, currency and Bank Indonesia’s
Bank Indonesia (lanjutan): collectibility (continued):
2022
Nilai wajar/biaya perolehan/biaya
perolehan diamortisasi/
Fair value/at
cost/at amortised cost
Nilai
perolehan/
nilai Premi/ Keuntungan/
nominal/ (diskonto) (kerugian)
nilai wajar/ yang belum yang belum
Cost/ diamortisasi/ direalisasi/
nominal Unamortised Unrealised Kurang
value/ premiums/ gains/ Lancar/ Lancar/ Macet/
fair value (discounts) (losses) Current Substandard Loss Total
Mata uang asing Foreign currencies
Diukur pada nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek Marketable securities
Obligasi 83.232 - - 83.232 - - 83.232 Bonds
Treasury bills 10.055.949 - 33.199 10.089.148 - - 10.089.148 Treasury bills
10.139.181 - 33.199 10.172.380 - - 10.172.380
Investments in unit-link
Investasi pada unit-link *) contracts*)
Investasi pada unit-unit Investments in
reksa dana 5.015.370 - - 5.015.370 - - 5.015.370 mutual fund units
5.015.370 - - 5.015.370 - - 5.015.370
15.154.551 - 33.199 15.187.750 - - 15.187.750
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain comprehensive income
Efek-efek Marketable securities
Obligasi 5.262.061 - (150.277) 5.111.784 - - 5.111.784 Bonds
Treasury bills 1.232.432 - (115.081) 1.117.351 - - 1.117.351 Treasury bills
6.494.493 - (265.358) 6.229.135 - - 6.229.135
Diukur pada biaya perolehan
diamortisasi At amortised cost
Efek-efek Marketable securities
Wesel ekspor 976.838 - - 976.838 - - 976.838 Export bills and others
Obligasi 930.143 2.660 - 932.803 - - 932.803 Bonds
Treasury bills 684.970 16.302 - 701.272 - - 701.272 Treasury bills
2.591.951 18.962 - 2.610.913 - - 2.610.913
Total (Catatan 62.B.(iv)) 24.240.995 18.962 (232.159) 24.027.798 - - 24.027.798 Total (Note 62.B.(iv))
82.820.726 18.986 1.297 82.841.009 - - 82.841.009
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (41.191) impairment losses
Neto 82.799.818 Net
*) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang *) Unit-link investments are investments owned by policyholders in
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai Subsidiary unit-link contracts which are presented at fair value.
wajar.
1226 PT Bank Mandiri (Persero) Tbk 159
Page 720
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
c. Berdasarkan sisa umur hingga jatuh tempo: c. By maturity:
2023 2022
Efek-efek Marketable securities
Rupiah Rupiah
Tidak mempunyai
jatuh tempo 1.095.543 592.587 No maturity date
< 1 tahun 33.548.086 15.099.577 < 1 year
> 1 < 5 tahun 19.370.592 17.278.208 > 1 < 5 years
> 5 < 10 tahun 5.368.544 7.434.548 > 5 < 10 years
> 10 tahun 31.787 - > 10 years
Total 59.414.552 40.404.920 Total
Mata uang asing Foreign currencies
< 1 tahun 11.514.305 14.426.574 < 1 year
> 1 < 5 tahun 3.044.306 3.573.616 > 1 < 5 years
> 5 < 10 tahun 1.317.012 979.656 > 5 < 10 years
> 10 tahun - 245.779 > 10 years
Total 15.875.623 19.225.625 Total
Investasi pada unit-link*) Investments in unit-link contracts *)
Rupiah Rupiah
Tidak mempunyai
jatuh tempo 14.031.859 17.766.505 No maturity date
< 1 tahun 169.472 17.916 < 1 year
> 1 < 5 tahun 488.461 385.368 > 1 < 5 years
> 5 < 10 tahun 34.776 5.022 > 5 < 10 years
Total 14.724.568 18.174.811 Total
Mata uang asing Foreign currencies
Tidak mempunyai
jatuh tempo 4.567.379 5.015.370 No maturity date
Total 19.291.947 23.190.181 Total
94.582.122 82.820.726
Ditambah/(dikurangi): Add/(less):
Premi yang belum diamortisasi 8.829 18.986 Unamortised premiums
Keuntungan yang belum Unrealised gain on
direalisasi dari kenaikan increase in fair value of
nilai wajar efek-efek 105.165 1.297 marketable securities
Cadangan kerugian Allowance for
penurunan nilai (150.275) (41.191) impairment losses
(36.281) (20.908)
Neto 94.545.841 82.799.818 Net
*) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang *) Unit-link investments are investments owned by policyholders in
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai Subsidiary unit-link contracts which are presented at fair value.
wajar.
160 ANNUAL REPORT 2023 1227
Page 721
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
d. Berdasarkan golongan penerbit: d. By issuer:
2023 2022
Efek-efek Marketable securities
Bank Sentral 30.577.382 8.902.984 Central Bank
Perusahaan 29.818.539 32.788.198 Corporate
Pemerintah 11.770.096 11.992.849 Government
Bank 3.124.158 5.946.514 Banks
75.290.175 59.630.545
Investasi pada unit-link *) Investments in unit-link contracts *)
Perusahaan 12.734.238 14.510.661 Corporate
Bank 6.546.720 8.661.604 Banks
Pemerintah 10.989 17.916 Government
19.291.947 23.190.181
Total 94.582.122 82.820.726 Total
Ditambah/(dikurangi): Add/(less):
Premi yang belum diamortisasi 8.829 18.986 Unamortised premiums
Unrealised gain on
Keuntungan yang belum increase in
direalisasi dari kenaikan fair value of marketable
nilai wajar efek-efek 105.165 1.297 securities
Cadangan kerugian Allowance for
penurunan nilai (150.275) (41.191) impairment losses
(36.281) (20.908)
Neto 94.545.841 82.799.818 Net
*) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang *) Unit-link investments are investments owned by policyholders in
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai Subsidiary unit-link contracts which are presented at fair value.
wajar.
e. Rincian obligasi berdasarkan peringkat: e. Details of bonds by rating:
Nilai wajar/biaya perolehan/
biaya perolehan diamortisasi/
Fair value/at cost/
Peringkat*)/Rating*) at amortised cost
Lembaga
pemeringkat/
Rating
agencies 2023 2022 2023 2022
Rupiah Rupiah
Diukur pada nilai wajar Fair value through
melalui laba rugi profit or loss
Efek-efek Marketable securities
Obligasi Bonds
Surat Perbendaharaan Surat Perbendaharaan
Negara**) - - - 2.435.352 - Negara**)
Efek beragun aset Asset-backed security
PT Sarana Multigriya Finansial PT Sarana Multigriya
(Persero) Pefindo idAAA idAAA 55.917 23.430 Finansial (Persero)
2.491.269 23.430
Investasi pada unit-link ***) Investment in unit-link contracts***)
Obligasi Bonds
PT Federal International Finance - - - 87.518 11.755 PT Federal International Finance
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) - - - 73.807 54.628 (Persero)
PT XL Axiata Tbk - - - 60.564 60.709 PT XL Axiata Tbk
PT Waskita Karya (Persero) Tbk - - - 49.899 49.670 PT Waskita Karya (Persero) Tbk
*) Informasi peringkat obligasi diperoleh dari Bloomberg yang mencakup *) Information on rating of bonds were obtained from Bloomberg, which is
peringkat yang diberikan oleh lembaga pemeringkat seperti Pemeringkat based on ratings issued by the rating agencies, such as Pemeringkat Efek
Efek Indonesia (Pefindo), Standard and Poor’s, Moody’s dan Fitch Indonesia (Pefindo), Standard and Poor’s, Moody’s and Fitch Ratings.
Ratings.
**) Tidak memiliki peringkat. **) No rating.
***) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang ***) Investments in unit-link contracts are investments owned by policyholder
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai of unit link contracts of Subsidiary which are presented at fair value that is
wajar yang tidak diperingkat. not rated.
1228 PT Bank Mandiri (Persero) Tbk 161
Page 722
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
e. Rincian obligasi berdasarkan peringkat (lanjutan): e. Details of bonds by rating (continued):
Nilai wajar/biaya perolehan/
biaya perolehan diamortisasi/
Fair value/at cost/
Peringkat*)/Rating*) at amortised cost
Lembaga
pemeringkat/
Rating
agencies 2023 2022 2023 2022
Rupiah (lanjutan) Rupiah (continued)
Diukur pada nilai wajar Fair value through
melalui laba rugi (lanjutan) profit or loss (continued)
Investasi pada Investment in unit-link
unit-link (lanjutan)***) contracts (continued)***)
Obligasi (lanjutan) Bonds (continued)
PT Indosat Tbk - - - 44.528 40.044 PT Indosat Tbk
PT Sarana Multi Infrastruktur PT Sarana Multi Infrastruktur
(Persero) - - - 42.239 - (Persero)
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk - - - 41.462 - (Persero) Tbk
PT Profesional Telekomunikasi PT Profesional Telekomunikasi
Indonesia - - - 34.835 - Indonesia
PT Kereta Api Indonesia PT Kereta Api Indonesia
(Persero) - - - 32.385 31.959 (Persero)
PT Semen Indonesia PT Semen Indonesia
(Persero) Tbk - - - 32.247 - (Persero) Tbk
PT Adira Dinamika Multi PT Adira Dinamika Multi
Finance Tbk - - - 26.739 10.685 Finance Tbk
PT Bank Maybank PT Bank Maybank
Indonesia Tbk - - - 25.895 21.303 Indonesia Tbk
PT Mayora Indah Tbk - - - 24.432 24.176 PT Mayora Indah Tbk
PT Bank Sulawesi Selatan PT Bank Sulawesi Selatan
dan Barat - - - 21.848 21.834 dan Barat
PT Oto Multiartha - - - 20.994 - PT Oto Multiartha
PT Toyota Astra Financial Services - - - 11.003 - PT Toyota Astra Financial Services
Surat Perbendaharaan Negara**) - - - 10.989 17.916 Surat Perbendaharaan Negara**)
PT Tower Bersama PT Tower Bersama
Infrastructure Tbk - - - 10.002 13.969 Infrastructure Tbk
PT Astra Sedaya Finance - - - - 15.979 PT Astra Sedaya Finance
PT Medikaloka Hermina Tbk - - - - 10.114 PT Medikaloka Hermina Tbk
Lain-lain (masing-masing Others (each below
di bawah Rp10.000) - - - 41.323 23.565 Rp10,000)
692.709 408.306
3.183.978 431.736
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain income
Efek-efek Marketable securities
Obligasi Bonds
PT Perusahaan Listrik PT Perusahaan Listrik
Negara (Persero) Pefindo idAAA idAAA 706.321 1.022.102 Negara (Persero)
PT Pupuk Indonesia (Persero) Fitch Ratings AAA(idn) AAA(idn) 380.819 383.126 PT Pupuk Indonesia (Persero)
PT Hutama Karya (Persero) Pefindo idAAA(gg) idAAA(gg) 328.452 339.166 PT Hutama Karya (Persero)
PT Bukit Makmur Mandiri Utama Pefindo idA+ - 230.073 - PT Bukit Makmur Mandiri Utama
PT Profesional PT Profesional
Telekomunikasi Indonesia Fitch Ratings AAA(idn) AAA(idn) 221.641 219.799 Telekomunikasi Indonesia
PT Pegadaian Pefindo idAAA idAAA 202.089 403.320 PT Pegadaian
PT XL Axiata Tbk Fitch Ratings AAA(idn) AAA(idn) 124.002 122.597 PT XL Axiata Tbk
PT Sarana Multi PT Sarana Multi
Infrastruktur (Persero) Pefindo idAAA idAAA 101.111 123.761 Infrastruktur (Persero)
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk Pefindo idAAA idAAA 98.683 349.995 Indonesia (Persero) Tbk
PT Indosat Tbk Pefindo idAAA idAAA 82.273 73.138 PT Indosat Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk. Fitch Ratings AA+(idn) AA(idn) 75.950 158.587 (Persero) Tbk.
PT Chandra Asri PT Chandra Asri
Petrochemical Tbk Pefindo idAA- idAA- 72.109 71.479 Petrochemical Tbk
PT Tower Bersama PT Tower Bersama
Infrastructure Tbk Fitch Ratings AA+(idn) AA+(idn) 64.354 40.079 Infrastructure Tbk
PT Telkom Indonesia PT Telkom Indonesia
(Persero) Tbk Pefindo idAAA idAAA 61.061 63.719 (Persero) Tbk
PT Kereta Api Indonesia PT Kereta Api Indonesia
(Persero) Pefindo idAAA idAA+ 60.534 59.834 (Persero)
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk Pefindo idAAA idAAA 54.620 56.121 (Persero) Tbk
PT Adira Dinamika Multi PT Adira Dinamika Multi
Finance Tbk Pefindo idAAA idAAA 50.332 51.953 Finance Tbk
PT Wijaya Karya PT Wijaya Karya
(Persero) Tbk Pefindo idCCC idA 39.496 40.207 (Persero) Tbk
PT Mayora Indah Tbk Pefindo idAA idAA 38.114 88.113 PT Mayora Indah Tbk
*) Informasi peringkat obligasi diperoleh dari Bloomberg yang mencakup *) Information on rating of bonds were obtained from Bloomberg, which is
peringkat yang diberikan oleh lembaga pemeringkat seperti Pemeringkat based on ratings issued by the rating agencies, such as Pemeringkat Efek
Efek Indonesia (Pefindo), Standard and Poor’s, Moody’s dan Fitch Indonesia (Pefindo), Standard and Poor’s, Moody’s and Fitch Ratings.
Ratings.
**) Tidak memiliki peringkat. **) No rating.
***) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang ***) Investments in unit-link contracts are investments owned by policyholder
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai of unit link contracts of Subsidiary which are presented at fair value that is
wajar yang tidak diperingkat. not rated.
162 ANNUAL REPORT 2023 1229
Page 723
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
e. Rincian obligasi berdasarkan peringkat (lanjutan): e. Details of bonds by rating (continued):
Nilai wajar/biaya perolehan/
biaya perolehan diamortisasi/
Fair value/at cost/
Peringkat*)/Rating*) at amortised cost
Lembaga
pemeringkat/
Rating
agencies 2023 2022 2023 2022
Rupiah (lanjutan) Rupiah (continued)
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain (lanjutan) income (continued)
Efek-efek (lanjutan) Marketable securities (continued)
Obligasi (lanjutan) Bonds (continued)
PT Maybank Indonesia PT Maybank Indonesia
Finance Fitch Ratings AAA(idn) AA+ (idn) 35.222 36.597 Finance
PT Indonesia Infrastructure Finance Pefindo idAAA - 16.008 - PT Indonesia Infrastructure Finance
PT Bank Pan Indonesia Tbk Pefindo - idAA - 200.924 PT Bank Pan Indonesia Tbk
Lain-lain (masing-masing Others (each below
di bawah Rp10.000) Beragam - Beragam - 5.008 Rp10,000)
Obligasi syariah perusahaan Sharia corporate bonds
PT Samudera Indonesia Tbk Pefindo idA+ - 100.908 - PT Samudera Indonesia Tbk
PT CIMB Niaga Auto Finance Fitch Ratings AA(idn) - 19.981 - PT CIMB Niaga Auto Finance
3.164.153 3.909.625
Diukur pada biaya perolehan
diamortisasi At amortised cost
Efek-efek Marketable securities
Obligasi Bonds
PT Pelabuhan Indonesia IV Pefindo idAAA idAAA 695.000 695.000 PT Pelabuhan Indonesia IV
PT Hutama Karya PT Hutama Karya
(Persero) Tbk Pefindo idAAA(gg) idAAA(gg) 580.018 580.024 (Persero) Tbk
PT Chandra Asri PT Chandra Asri
Petrochemical Tbk Pefindo idAA- idAA- 482.000 624.170 Petrochemical Tbk
PT Perusahaan Listrik PT Perusahaan Listrik
Negara (Persero) Pefindo idAAA idAAA 260.000 460.000 Negara (Persero)
PT Perusahaan Pengelola PT Perusahaan Pengelola
Aset Pefindo idAA idAA 230.000 230.000 Aset
PT Pegadaian Pefindo idAAA - 150.000 - PT Pegadaian
PT Semen Indonesia PT Semen Indonesia
(Persero) Tbk Pefindo idAA+ idAA+ 75.000 75.000 (Persero) Tbk
PT Pembangunan Perumahan PT Pembangunan Perumahan
(Persero) Tbk Pefindo idA idA 63.000 63.000 (Persero) Tbk
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) Pefindo idAAA idAAA 50.000 20.000 (Persero)
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Perero) Tbk Fitch Ratings AA+(idn) AA(idn) 49.000 49.000 (Perero) Tbk
PT Federal International Finance Pefindo idAAA - 33.000 - PT Federal International Finance
PT Indah Kiat Pulp & PT Indah Kiat Pulp &
Paper Tbk Pefindo idA+ idA+ 30.000 30.000 Paper Tbk
PT BFI Finance Indonesia Fitch Rating idAA- - 30.000 - PT BFI Finance Indonesia
PT Astra Sedaya Finance Pefindo idAAA idAAA 25.000 25.000 PT Astra Sedaya Finance
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk Pefindo idAAA idAAA 13.000 13.000 (Persero) Tbk
PT Pupuk Indonesia PT Pupuk Indonesia
(Persero) Fitch Ratings - AAA(idn) - 500.000 (Persero)
PT Jakarta Lingkar Baratsatu Pefindo - idAA- - 160.000 PT Jakarta Lingkar Baratsatu
PT Dharma Satya PT Dharma Satya
Nusantara Tbk Pefindo - idA - 150.000 Nusantara Tbk
PT Angkasa Pura II (Persero) Pefindo - idAA+ - 140.000 PT Angkasa Pura II (Persero)
PT Industri Kereta Api PT Industri Kereta Api
(Persero) Pefindo - idBBB+ - 101.106 (Persero)
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk Pefindo - idAAA - 90.000 (Persero) Tbk
Surat Perbendaharaan Surat Perbendaharaan
Negara**) - - - - 19.498 Negara**)
Lain-lain (masing-masing Lain-lain Others (each below
di bawah Rp10.000) Beragam Beragam Beragam 8.000 6.000 Rp10,000)
Efek beragun aset Asset-backed security
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) Pefindo idAAA(sf) idAAA 68.874 102.732 (Persero)
2.841.892 4.133.530
*) Informasi peringkat obligasi diperoleh dari Bloomberg yang mencakup *) Information on rating of bonds were obtained from Bloomberg, which is
peringkat yang diberikan oleh lembaga pemeringkat seperti Pemeringkat based on ratings issued by the rating agencies, such as Pemeringkat Efek
Efek Indonesia (Pefindo), Standard and Poor’s, Moody’s dan Fitch Indonesia (Pefindo), Standard and Poor’s, Moody’s and Fitch Ratings.
Ratings.
**) Tidak memiliki peringkat. **) No rating.
1230 PT Bank Mandiri (Persero) Tbk 163
Page 724
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
e. Rincian obligasi berdasarkan peringkat (lanjutan): e. Details of bonds by rating (continued):
Nilai wajar/biaya perolehan/
biaya perolehan diamortisasi/
Fair value/at cost/
Peringkat*)/Rating*) at amortised cost
Lembaga
pemeringkat/
Rating
agencies 2023 2022 2023 2022
Rupiah (lanjutan) Rupiah (continued)
Diukur pada biaya
perolehan***) At cost***)
Efek-efek Marketable securities
Obligasi syariah perusahaan Sharia corporate bonds
PT Indosat Tbk Pefindo idAAA idAAA 213.800 213.800 PT Indosat Tbk
PT XL Axiata Tbk Fitch Ratings AAA(idn) AAA(idn) 195.000 195.000 PT XL Axiata Tbk
PT Medco Power Indonesia Pefindo idA idA 150.000 150.000 PT Medco Power Indonesia
PT Wijaya Karya PT Wijaya Karya
(Persero) Tbk Pefindo idCCC idA 99.000 99.000 (Persero) Tbk
PT Global Mediacom Tbk Pefindo idA+ idA+ 50.000 50.000 PT Global Mediacom Tbk
PT CIMB Niaga Auto Finance Fitch Ratings AA(idn) - 45.000 - PT CIMB Niaga Auto Finance
PT BPD Kalimantan Selatan Fitch Ratings A(idn) A(idn) 35.000 35.000 PT BPD Kalimantan Selatan
787.800 742.800
Total 9.977.823 9.217.691 Total
Mata uang asing Foreign currencies
Diukur pada nilai wajar Fair value through
melalui laba rugi profit or loss
Efek-efek Marketable securities
Obligasi Bonds
PT Sinbad Karya PT Sinbad Karya
Perdagangan**) - - - 113.418 74.575 Perdagangan**)
PT Millenio Amerta Data**) - - - 26.454 - PT Millenio Amerta Data**)
Lain-lain (masing-masing Others (each below
di bawah Rp10.000) - - - - 8.657 Rp10,000)
139.872 83.232
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain income
Efek-efek Marketable securities
Obligasi Bonds
PT Pertamina (Persero) Moody‘s Baa2 Baa2 590.108 3.546.179 PT Pertamina (Persero)
PT Indonesia Asahan PT Indonesia Asahan
Aluminium (Persero) Fitch Ratings BBB- BBB- 423.949 429.622 Aluminium (Persero)
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk Moody‘s Baa2 Baa2 242.663 293.180 (Persero) Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk Moody‘s Ba3 Ba3 150.121 141.747 (Persero) Tbk
PT Indonesia Asahan PT Indonesia Asahan
Aluminium (Persero) S&P BBB BBB 83.366 83.786 Aluminium (Persero)
PT Saka Energi Indonesia Moody‘s B2 B2 76.004 74.071 PT Saka Energi Indonesia
Medco Platinium Road Medco Platinium Road
Pte. Ltd Moody‘s - B1 - 66.393 Pte. Ltd
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk Fitch Ratings BBB BBB- 61.286 241.368 (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk Moody‘s Ba3 Ba3 47.886 50.970 (Persero) Tbk
PT ABM Investama Tbk Fitch Ratings B+ B+ 36.182 34.456 PT ABM Investama Tbk
PT Japfa Comfeed PT Japfa Comfeed
Indonesia Tbk Fitch Ratings BB- BB- 33.798 34.121 Indonesia Tbk
PT Sarana Multi PT Sarana Multi
Infrastruktur (Persero) Moody‘s Baa2 Baa2 28.071 27.024 Infrastruktur (Persero)
PT Indika Energy Tbk Moody‘s Ba3 Ba3 23.255 23.457 PT Indika Energy Tbk
PT Delta Dunia Makmur Tbk Moody‘s Ba3 Ba3 22.063 20.200 PT Delta Dunia Makmur Tbk
Korea Development Bank Moody‘s Aa2 Aa2 14.863 14.783 Korea Development Bank
LMIRT Capital Pte. Ltd Fitch Rating B- - 10.347 - LMIRT Capital Pte. Ltd
Lain-lain (masing-masing Others (each below
di bawah Rp10.000) Beragam Beragam Beragam 29.098 30.427 Rp10,000)
1.873.060 5.111.784
Diukur pada biaya perolehan
diamortisasi At amortised cost
Efek-efek Marketable securities
Obligasi Bonds
PT Indonesia Asahan PT Indonesia Asahan
Aluminium (Persero) Moodys Baa3 BBB 226.328 157.778 Aluminium (Persero)
PT Indonesia Asahan PT Indonesia Asahan
Aluminium (Persero) Fitch Ratings BBB- - 155.156 - Aluminium (Persero)
PT Pelabuhan Indonesia IV Moody‘s Baa3 Baa3 154.718 157.012 PT Pelabuhan Indonesia IV
PT Indonesia Infrastructure PT Indonesia Infrastructure
Finance Moody‘s Baa3 Baa3 84.706 41.239 Finance
PT Perusahaan Gas PT Perusahaan Gas
Negara Tbk Moody‘s Ba2 Ba2 77.669 80.534 Negara Tbk
*) Informasi peringkat obligasi diperoleh dari Bloomberg yang mencakup *) Information on rating of bonds were obtained from Bloomberg, which is
peringkat yang diberikan oleh lembaga pemeringkat seperti Pemeringkat based on ratings issued by the rating agencies, such as Pemeringkat Efek
Efek Indonesia (Pefindo), Standard and Poor’s, Moody’s dan Fitch Indonesia (Pefindo), Standard and Poor’s, Moody’s and Fitch Ratings.
Ratings.
**) Tidak memiliki peringkat. **) No rating.
***) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang ***) Investments in unit-link contracts are investments owned by policyholder
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai of unit link contracts of Subsidiary which are presented at fair value that is
wajar yang tidak diperingkat. not rated.
164 ANNUAL REPORT 2023 1231
Page 725
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
e. Rincian obligasi berdasarkan peringkat (lanjutan): e. Details of bonds by rating (continued):
Nilai wajar/biaya perolehan/
biaya perolehan diamortisasi/
Fair value/at cost/
Peringkat*)/Rating*) at amortised cost
Lembaga
pemeringkat/
Rating
agencies 2023 2022 2023 2022
Mata uang asing (lanjutan) Foreign currencies(continued)
Diukur pada biaya perolehan
Diamortisasi (lanjutan) At amortised cost (continued)
Efek-efek (lanjutan) Marketable securities (continued)
Obligasi (lanjutan) Bonds (continued)
Medco Oak Tree Pte Ltd Moody‘s B1 B1 77.413 77.993 Medco Oak Tree Pte Ltd
PT Perusahaan Listrik PT Perusahaan Listrik
Negara (Persero) Moody‘s Baa2 Baa2 77.308 78.252 Negara (Persero)
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk Moody‘s Ba2 Ba3 33.984 34.554 (Persero) Tbk
PT Perusahaan Listrik PT Perusahaan Listrik
Negara (Persero) Moody‘s Baa3 Baa3 29.888 29.941 Negara (Persero)
PT Pertamina (Persero) Moody‘s Baa2 Baa2 29.204 28.810 PT Pertamina (Persero)
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk Moody‘s Baa2 Baa2 15.414 15.668 (Persero) Tbk
PT Indonesia Asahan PT Indonesia Asahan
Aluminium (Persero) S&P - BBB - 231.022 Aluminium (Persero)
961.788 932.803
Total 2.974.720 6.127.819 Total
*) Informasi peringkat obligasi diperoleh dari Bloomberg yang mencakup *) Information on rating of bonds were obtained from Bloomberg, which is
peringkat yang diberikan oleh lembaga pemeringkat seperti Pemeringkat based on ratings issued by the rating agencies, such as Pemeringkat Efek
Efek Indonesia (Pefindo), Standard and Poor’s, Moody’s dan Fitch Indonesia (Pefindo), Standard and Poor’s, Moody’s and Fitch Ratings.
Ratings.
f. Tingkat suku bunga rata-rata (yield) per tahun: f. Average interest rate (yield) per annum:
2023 2022
Rupiah 6,33% 5,35% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 3,84% 2,99% Rupiah)
g. Mutasi cadangan kerugian penurunan nilai efek- g. Movements of allowance for impairment losses on
efek: marketable securities:
Mutasi cadangan kerugian penurunan nilai efek- Movements of allowance for impairment losses on
efek yang diukur pada biaya perolehan marketable securities measured at amortized cost
diamortisasi dan biaya perolehan: and acquisition cost:
2023 2022
Saldo awal tahun 41.191 99.504 Beginning balance
Pembentukan/(pembalikan) Allowance/(reversal)
selama tahun berjalan during the year
(Catatan 46) 111.547 (22.775) (Note 46)
Lain-lain*) (2.463) (35.538) Others*)
Saldo akhir tahun 150.275 41.191 Ending balance
*) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currency translation.
1232 PT Bank Mandiri (Persero) Tbk 165
Page 726
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
g. Mutasi cadangan kerugian penurunan nilai efek- g. Movements of allowance for impairment losses on
efek (lanjutan): marketable securities(continued):
Mutasi cadangan kerugian penurunan nilai efek- Movements of allowance for impairment losses on
efek yang diukur pada biaya perolehan marketable securities measured at amortized cost
diamortisasi dan biaya perolehan (lanjutan): and acquisition cost (continued):
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 22.249 1.465 - 17.477 41.191 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (1.915) (1.469) 8 114.972 111.596 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 1.732 - - - 1.732 purchased
Aset keuangan yang Financial asset
dihentikan pengakuannya (1.781) - - - (1.781) derecognised
Total pembentukan/ Total allowance/
(pembalikan) (reversal)
tahun berjalan (1.964) (1.469) 8 114.972 111.547 during the year
Lain-lain**) (2.463) - - - (2.463) Others**)
Saldo akhir tahun 17.822 (4) 8 132.449 150.275 Ending balance
*) Tidak menerapkan PSAK 71. *) Not implement SFAS 71
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation.
2022
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 53.908 27.406 115 18.075 99.504 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 17.085 (6.782) (115) (598) 9.590 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 3.031 16.811 - - 19.842 purchased
Aset keuangan yang Financial asset
dihentikan pengakuannya (16.237) (35.970) - - (52.207) derecognised
Total pembentukan/ Total allowance/ (reversal)
(pembalikan) tahun berjalan 3.879 (25.941) (115) (598) (22.775) during the year
Lain-lain**) (35.538) - - - (35.538) Others**)
Saldo akhir tahun 22.249 1.465 - 17.477 41.191 Ending balance
*) Tidak menerapkan PSAK 71. *) Not implement SFAS 71
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation.
166 ANNUAL REPORT 2023 1233
Page 727
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
g. Mutasi cadangan kerugian penurunan nilai efek- g. Movements of allowance for impairment losses on
efek (lanjutan): marketable securities (continued):
Mutasi cadangan kerugian penurunan nilai efek- Movements of allowance for impairment losses on
efek yang diukur pada nilai wajar melalui marketable securities measured at fair value
penghasilan komprehensif lain: through other comprehensive income:
2023 2022
Saldo awal tahun 9.230 13.354 Beginning balance
Pembentukan/(pembalikan) Allowance/(reversal)
selama tahun berjalan during the year
(Catatan 46) 21.081 (4.124) (Note 46)
Lain-lain*) - - Others*)
Saldo akhir tahun 30.311 9.230 Ending balance
*) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currency translation.
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 9.230 - - - 9.230 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (2.525) - 24.311 - 21.786 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli - - - - - purchased
Aset keuangan yang Financial asset
dihentikan pengakuannya (705) - - - (705) derecognised
Total pembentukan/ Total allowance/
(pembalikan) (reversal)
tahun berjalan (3.230) - 24.311 - 21.081 during the year
Lain-lain**) - - - - - Others**)
Saldo akhir tahun 6.000 - 24.311 - 30.311 Ending balance
*) Tidak menerapkan PSAK 71. *) Not implement SFAS 71
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation.
2022
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 13.354 - - - 13.354 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (4.056) - - - (4.056) losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 1.146 - - - 1.146 purchased
Aset keuangan yang Financial asset
dihentikan pengakuannya (1.214) - - - (1.214) derecognised
Total pembalikan Total reversal
tahun berjalan (4.124) - - - (4.124) during the year
Lain-lain**) - - - - - Others**)
Saldo akhir tahun 9.230 - - - 9.230 Ending balance
*) Tidak menerapkan PSAK 71. *) Not implement SFAS 71
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation.
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai efek-efek impairment losses on marketable securities is
telah memadai. adequate.
1234 PT Bank Mandiri (Persero) Tbk 167
Page 728
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
h. Informasi mengenai pengelompokan berdasarkan h. Information in respect of classification of
kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” is disclosed in Note
“mengalami penurunan nilai” diungkapkan pada 62A.
Catatan 62A.
i. Investasi dalam unit reksadana pada Bank i. Investment in mutual fund of the Bank measured at
Mandiri saja yang diklasifikasikan sebagai diukur fair value through other comprehensive income on
pada nilai wajar melalui penghasilan 31 December 2023 and 2022:
komprehensif lain pada tanggal 31 Desember
2023 dan 2022:
2023 2022
Reksa Dana Terproteksi Syailendra Protected Mutual Fund Syailendra
Capital Protected Fund 45 1.443.842 1.440.607 Capital Protected Fund 45
Reksa Dana Terproteksi Manulife Protected Mutual Fund Manulife
Proteksi Dana Utama III 1.314.820 1.310.426 Proteksi Dana Utama III
Reksa Dana Terproteksi Syailendra Protected Mutual Fund Syailendra
Capital Protected Fund 53 1.022.063 1.017.901 Capital Protected Fund 53
Reksa Dana Terproteksi Syailendra Protected Mutual Fund Syailendra
Capital Protected Fund 52 1.020.817 1.019.454 Capital Protected Fund 52
Reksa Dana Terproteksi BNI AM Protected Mutual Fund BNI AM
Proteksi Orchid 1.011.260 1.007.620 Proteksi Orchid
Reksa Dana Terproteksi BNI AM Protected Mutual Fund BNI AM
Proteksi Sunflower 1.009.474 1.009.308 Proteksi Sunflower
Reksa Dana Trimegah Terproteksi 21 1.004.005 1.004.287 Protected Mutual Fund Trimegah 21
Reksa Dana Terproteksi Panin 17 993.148 993.279 Protected Mutual Fund Panin 17
Reksa Dana Terproteksi BNP Paribas Protected Mutual Fund BNP Paribas
Selaras VI 991.745 991.874 Selaras VI
Reksa Dana Trimegah Terproteksi 24 910.894 908.311 Protected Mutual Fund Trimegah 24
Reksa Dana Terproteksi BNI AM Protected Mutual Fund BNI AM
Proteksi Rasamala 762.945 760.055 Proteksi Rasamala
Reksa Dana Trimegah Terproteksi 26 761.277 757.075 Protected Mutual Fund Trimegah 26
Reksa Dana Terproteksi Manulife Protected Mutual Fund Manulife
Proteksi Dana Utama II 761.243 759.345 Proteksi Dana Utama II
Reksa Dana Terproteksi BNI AM Protected Mutual Fund BNI AM
Proteksi Magnifera 758.572 756.333 Proteksi Magnifera
Reksa Dana Danareksa Proteksi 81 758.318 756.623 Protected Mutual Fund Danareksa 81
Reksa Dana Terproteksi Syailendra Protected Mutual Fund Syailendra
Capital Protected Fund 46 755.171 754.502 Capital Protected Fund 46
Reksa Dana Danareksa Protected Mutual Fund
Proteksi 79 710.878 710.570 Danareksa Proteksi 79
Reksa Dana Terproteksi Panin 26 603.447 603.243 Protected Mutual Fund Panin 26
Reksa Dana Terproteksi BMI Protected Mutual Fund BMI
Indo Proteksi Sinergi 1 501.931 502.067 Indo Proteksi Sinergi 1
Reksa Dana Terproteksi BNP Protected Mutual Fund BNP
Paribas Selaras V 501.059 501.138 Paribas Selaras V
Reksa Dana Terproteksi Bahana Protected Mutual Fund Bahana
Centrum Protected Fund 221 497.771 496.576 Centrum Protected Fund 221
Reksa Dana Terproteksi Bahana Protected Mutual Fund Bahana
Centrum Protected Fund 222 494.800 493.521 Centrum Protected Fund 222
Reksa Dana Trimegah Protected Mutual Fund
Terproteksi XI - 490.047 Trimegah XI
18.589.480 19.044.162
j. Pada tanggal-tanggal 31 Desember 2023 dan j. As of 31 December 2023 and 2022, securities with
2022, saldo efek-efek yang dijual dengan janji total amount of USD62,220,523 (full amount) and
untuk dibeli kembali masing-masing sebesar USD55,226,340 (full amount), respectively were
USD62.220.523 dan USD55.226.340 (nilai sold under repurchase agreements (Note 28).
penuh) (Catatan 28).
168 ANNUAL REPORT 2023 1235
Page 729
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
8. OBLIGASI PEMERINTAH 8. GOVERNMENT BONDS
Akun ini terdiri dari obligasi yang dikeluarkan oleh This account consists of bonds issued by Government
Pemerintah Republik Indonesia yang diperoleh Grup of the Republic of Indonesia which are obtained by the
dari pasar primer dan sekunder pada tanggal Group from primary and secondary markets as of
31 Desember 2023 dan 2022 dengan rincian sebagai 31 December 2023 and 2022, with details as follows:
berikut:
2023 2022
Pihak berelasi (Catatan 56) Related party (Note 56)
Obligasi Pemerintah Government bonds
Diukur pada biaya perolehan
diamortisasi 163.194.756 180.578.053 At amortised cost
Diukur pada nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain ***) 90.640.924 92.532.086 income***)
Diukur pada biaya perolehan*) 34.541.812 44.213.180 At cost*)
Diukur pada nilai wajar Fair value through
melalui laba rugi 12.078.509 6.972.279 profit or loss
Investasi pada unit-link **) Investments in unit-link contracts **)
Diukur pada nilai wajar Fair value through
melalui laba rugi 8.726.970 4.916.166 profit or loss
309.182.971 329.211.764
*) Obligasi Pemerintah yang dimiliki Entitas Anak yang diklasifikasikan *) Government bonds owned by Subsidiary are classified based on SFAS
sesuai dengan PSAK 110 “Akuntansi Sukuk”. No. 110 “Accounting for Sukuk”.
**) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang polis **) Investments in unit-link contracts are investments owned by
pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai wajar. policyholders of unit-link contracts of Subsidiary which are presented at
fair value.
***) Termasuk sukuk, project based sukuk dan sukuk ritel yang diklasifikasikan ***) Including sukuk, project-based sukuk and retail bonds which are
sebagai diukur pada nilai wajar melalui penghasilan komprehensif lain. classified as at fair value through other comprehensive income.
a. Berdasarkan jatuh tempo a. By maturity
Obligasi Pemerintah berdasarkan sisa umur jatuh The government bonds, by remaining period of
temponya adalah sebagai berikut: maturity, are as follows:
2023 2022
Rupiah Rupiah
Diukur pada nilai wajar Fair value through
melalui laba rugi profit or loss
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 2.296.373 2.403.912 Less than 1 year
1 - 5 tahun 3.865.009 2.704.883 1 - 5 years
5 - 10 tahun 3.452.661 1.672.415 5 - 10 years
Lebih dari 10 tahun 2.326.789 174.954 Over 10 years
11.940.832 6.956.164
Investasi pada unit-link **) Investments in unit-link**)
Kurang dari 1 tahun 171.717 142.890 Less than 1 year
1 - 5 tahun 1.507.762 2.235.398 1 - 5 years
5 - 10 tahun 4.389.123 2.210.076 5 - 10 years
Lebih dari 10 tahun 2.616.743 327.802 Over 10 years
8.685.345 4.916.166
20.626.177 11.872.330
*) Obligasi Pemerintah yang dimiliki Entitas Anak yang diklasifikasikan *) Government bonds owned by Subsidiary are classified based on SFAS
sesuai dengan PSAK 110 “Akuntansi Sukuk”. No. 110 “Accounting for Sukuk”.
**) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang **) Investments in unit-link contracts are investments owned by
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai policyholders of Subsidiary’s unit-link contracts which are presented at
wajar. fair value.
***) Termasuk sukuk, project based sukuk dan sukuk ritel yang ***) Including sukuk, project based sukuk and retail bonds which are
diklasifikasikan sebagai diukur pada nilai wajar melalui penghasilan classified as at fair value through other comprehensive income.
komprehensif lain.
1236 PT Bank Mandiri (Persero) Tbk 169
Page 730
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
8. OBLIGASI PEMERINTAH (lanjutan) 8. GOVERNMENT BONDS (continued)
a. Berdasarkan jatuh tempo (lanjutan) a. By maturity (continued)
Obligasi Pemerintah berdasarkan sisa umur jatuh The government bonds, by remaining period of
temponya adalah sebagai berikut (lanjutan): maturity, are as follows (continued):
2023 2022
Rupiah (lanjutan) Rupiah (continued)
Diukur pada nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain ***) income***)
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 8.640.353 2.214.055 Less than 1 year
1 - 5 tahun 10.414.314 17.502.539 1 - 5 years
5 - 10 tahun 37.604.603 37.341.218 5 - 10 years
Lebih dari 10 tahun 6.642.427 5.588.365 Over 10 years
63.301.697 62.646.177
Diukur pada biaya perolehan
diamortisasi At amortised cost
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 9.217.068 15.890.558 Less than 1 year
1 - 5 tahun 46.208.011 52.132.872 1 - 5 years
5 - 10 tahun 39.682.824 43.313.092 5 - 10 years
Lebih dari 10 tahun 43.266.753 43.501.330 Over 10 years
138.374.656 154.837.852
Diukur pada biaya perolehan*) At cost*)
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 11.930.564 11.130.042 Less than 1 year
1 - 5 tahun 19.977.300 27.845.450 1 - 5 years
5 - 10 tahun 1.217.887 3.775.555 5 - 10 years
Lebih dari 10 tahun 966.921 966.330 Over 10 years
34.092.672 43.717.377
Total 256.395.202 273.073.736 Total
*) Obligasi Pemerintah yang dimiliki Entitas Anak yang diklasifikasikan *) Government bonds owned by Subsidiary are classified based on SFAS
sesuai dengan PSAK 110 “Akuntansi Sukuk”. No. 110 “Accounting for Sukuk”.
**) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang **) Investments in unit-link contracts are investments owned by
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai policyholders of Subsidiary’s unit-link contracts which are presented at
wajar. fair value.
***) Termasuk sukuk, project based sukuk dan sukuk ritel yang ***) Including sukuk, project based sukuk and retail bonds which are
diklasifikasikan sebagai diukur pada nilai wajar melalui penghasilan classified as at fair value through other comprehensive income.
komprehensif lain.
170 ANNUAL REPORT 2023 1237
Page 731
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
8. OBLIGASI PEMERINTAH (lanjutan) 8. GOVERNMENT BONDS (continued)
a. Berdasarkan jatuh tempo (lanjutan) a. By maturity (continued)
Obligasi Pemerintah berdasarkan sisa umur jatuh The government bonds, by remaining period of
temponya adalah sebagai berikut (lanjutan): maturity, are as follows (continued):
2023 2022
Mata uang asing Foreign currencies
Diukur pada nilai wajar melalui Fair value through
laba rugi profit or loss
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 7.901 - Less than 1 year
1 - 5 tahun 123.814 14.914 1 - 5 years
5 - 10 tahun 1.607 - 5 - 10 years
Lebih dari 10 tahun 4.355 1.201 Over 10 years
137.677 16.115
Investasi pada unit-link **) Investments in unit-link**)
1 - 5 tahun 11.432 - 1 - 5 years
5 - 10 tahun 9.767 - 5 - 10 years
Lebih dari 10 tahun 20.426 - Over 10 years
41.625 -
179.302 16.115
Diukur pada nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain income
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 3.771.298 2.437.444 Less than 1 year
1 - 5 tahun 10.009.244 11.089.589 1 - 5 years
5 - 10 tahun 11.858.513 14.892.272 5 - 10 Years
Lebih dari 10 tahun 1.700.172 1.466.604 Over 10 years
27.339.227 29.885.909
Diukur pada biaya perolehan
diamortisasi At amortised cost
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 271.475 406.571 Less than 1 year
1 - 5 tahun 5.363.620 4.080.521 1 - 5 years
5 - 10 tahun 18.944.752 20.988.875 5 - 10 years
Lebih dari 10 tahun 240.253 264.234 Over 10 years
24.820.100 25.740.201
Diukur pada biaya perolehan*) At cost *)
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 157.283 35.136 Less than 1 year
1 - 5 tahun 291.857 460.667 1 - 5 years
449.140 495.803
Total (Catatan 62.B.(iv)) 52.787.769 56.138.028 Total (Note 62.B.(iv))
309.182.971 329.211.764
*) Obligasi Pemerintah yang dimiliki Entitas Anak yang diklasifikasikan *) Government bonds owned by Subsidiary are classified based on SFAS
sesuai dengan PSAK 110 “Akuntansi Sukuk”. No. 110 “Accounting for Sukuk”.
1238 PT Bank Mandiri (Persero) Tbk 171
Page 732
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
8. OBLIGASI PEMERINTAH (lanjutan) 8. GOVERNMENT BONDS (continued)
b. Berdasarkan jenis b. By type
2023
Nominal/
biaya Tingkat
perolehan/ suku
biaya bunga
perolehan per Frekuensi
diamortisasi/ tahun/ pembayaran
Nominal/ Interest Tanggal bunga/
cost/ at rates jatuh tempo/ Frequency of
amortised per Nilai wajar/ Maturity interest
cost annum Fair value dates payment
Rupiah Rupiah
Diukur pada nilai wajar Fair value through
melalui laba rugi profit or loss
Obligasi Pemerintah Government bonds
4,00% - 15/02/2024 - 1 dan 6 bulan/
Obligasi suku bunga tetap 11.654.576 12,00% 11.823.146 15/08/2051 1 and 6 months Fixed rate bonds
Obligasi suku bunga mengambang 116.437 6,04% 117.686 25/04/2025 3 bulan/months Floating rate bonds
11.771.013 11.940.832
Investasi pada unit-link*) Investments in unit-link contracts*)
4,00% - 10/03/2024 - 1 dan 6 bulan/
Obligasi suku bunga tetap 8.685.345 10,50% 8.685.345 15/08/2051 1 and 6 months Fixed rate bonds
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain **) income**)
Obligasi Pemerintah Government bonds
4,00% - 15/02/2024 - 1 dan 6 bulan/
Obligasi suku bunga tetap 61.566.538 11,00% 63.301.697 15/06/2047 1 and 6 months Fixed rate bonds
Mata uang asing Foreign currencies
Diukur pada nilai wajar Fair value through
melalui laba rugi profit or loss
Obligasi Pemerintah Government bonds
3,20% - 15/01/2024 -
Obligasi suku bunga tetap 137.526 5,95% 137.677 23/09/2061 6 bulan/months Fixed rate bonds
Investasi pada unit-link*) Investments in unit-link contracts*)
3,55% - 08/01/2026 - 1 dan 6 bulan/
Obligasi suku bunga tetap 41.625 8,50% 41.625 11/01/2048 1 and 6 months Fixed rate bonds
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain income
Obligasi Pemerintah Government bonds
Obligasi suku 1,00% - 15/01/2024 -
bunga tetap 28.795.401 8,50% 27.339.227 20/09/2052 6 bulan/months Fixed rate bonds
*) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang *) Investments in unit-link contracts are investments owned by
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai policyholders of unit-link contracts of Subsidiary which are presented at
wajar. fair value.
**) Termasuk sukuk, project based sukuk dan sukuk ritel yang **) Including sukuk, project-based sukuk and retail sukuk which are
diklasifikasikan sebagai diukur pada nilai wajar melalui penghasilan classified as at fair value through other comprehensive income.
komprehensif lain.
2023
Nominal/
biaya
perolehan/
biaya
perolehan Frekuensi
diamortisasi/ Tingkat pembayaran
Nominal/ suku bunga Tanggal bunga/
cost/ at per tahun/ jatuh tempo/ Frequency of
amortised Interest rates Maturity interest
cost per annum dates payment
Rupiah Rupiah
Diukur pada biaya perolehan
diamortisasi At amortised cost
Obligasi Pemerintah Government bonds
4,00% - 15/02/2024 - 1 dan 6 bulan/
Obligasi suku bunga tetap 138.374.656 12,00% 15/06/2042 1 and 6 months Fixed rate bonds
Diukur pada biaya perolehan*) At cost*)
Obligasi Pemerintah Government bonds
4,00% - 10/03/2024 - 1 dan 6 bulan/
Obligasi suku bunga tetap 34.092.672 10,25% 15/04/2043 1 and 6 months Fixed rate bonds
Mata uang asing Foreign currencies
Diukur pada biaya perolehan
diamortisasi At amortised cost
Obligasi Pemerintah Government bonds
1,50% - 15/01/2024 -
Obligasi suku bunga tetap 24.820.100 8,50% 17/02/2037 6 bulan/months Fixed rate bonds
*)
Diukur pada biaya perolehan At cost*)
Obligasi Pemerintah Government bonds
2,30% - 10/09/2024 -
Obligasi suku bunga tetap 449.140 4,40% 06/06/2027 6 bulan/months Fixed rate bonds
*) Obligasi Pemerintah yang dimiliki Entitas Anak yang diklasifikasikan *) Government bonds owned by Subsidiary are classified based on SFAS
sesuai dengan PSAK 110 “Akuntansi Sukuk”. No. 110 “Accounting for Sukuk”.
172 ANNUAL REPORT 2023 1239
Page 733
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
8. OBLIGASI PEMERINTAH (lanjutan) 8. GOVERNMENT BONDS (continued)
b. Berdasarkan jenis (lanjutan) b. By type (continued)
2022
Nominal/
biaya Tingkat
perolehan/ suku
biaya bunga
perolehan per Frekuensi
diamortisasi/ tahun/ pembayaran
Nominal/ Interest Tanggal bunga/
cost/ at rates jatuh tempo/ Frequency of
amortised per Nilai wajar/ Maturity interest
cost annum Fair value dates payment
Rupiah Rupiah
Diukur pada nilai wajar Fair value through
melalui laba rugi profit or loss
Obligasi Pemerintah Government bonds
4,00% - 10/03/2023 – 1 dan 6 bulan/
Obligasi suku bunga tetap 6.811.770 12,00% 6.838.806 15/08/2051 1 and 6 months Fixed rate bonds
Obligasi suku bunga mengambang 116.437 4,79% 117.358 25/04/2025 3 bulan/months Floating rate bonds
6.928.207 6.956.164
Investasi pada unit-link*) Investments in unit-link contracts*)
4,00% - 10/03/2023 – 1 dan 6 bulan/
Obligasi suku bunga tetap 4.916.166 11,00% 4.916.166 15/08/2051 1 and 6 months Fixed rate bonds
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain **) income**)
Obligasi Pemerintah Government bonds
4,00% - 15/05/2023 – 1 dan 6 bulan/
Obligasi suku bunga tetap 60.705.506 11,00% 62.646.177 15/02/2044 1 and 6 months Fixed rate bonds
Mata uang asing Foreign currencies
Diukur pada nilai wajar Fair value through
melalui laba rugi profit or loss
Obligasi Pemerintah Government bonds
4,45% - 11/02/2024 –
Obligasi suku bunga tetap 15.941 5,13% 16.115 08/01/2045 6 bulan/months Fixed rate bonds
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain income
Obligasi Pemerintah Government bonds
1,00% - 11/01/2023 –
Obligasi suku bunga tetap 31.323.436 8,50% 29.885.909 20/09/2052 6 bulan/months Fixed rate bonds
*) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang *) Investments in unit-link contracts are investments owned by
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai policyholders of unit-link contracts of Subsidiary which are presented at
wajar. fair value.
**) Termasuk sukuk, project based sukuk dan sukuk ritel yang **) Including sukuk, project-based sukuk and retail sukuk which are
diklasifikasikan sebagai diukur pada nilai wajar melalui penghasilan
komprehensif lain. classified as at fair value through other comprehensive income.
2022
Nominal/
biaya
perolehan/
biaya
perolehan Frekuensi
diamortisasi/ Tingkat pembayaran
Nominal/ suku bunga Tanggal bunga/
cost/ at per tahun/ jatuh tempo/ Frequency of
amortised Interest rates Maturity interest
cost per annum dates payment
Rupiah Rupiah
Diukur pada biaya perolehan
diamortisasi At amortised cost
Obligasi Pemerintah Government bonds
4,00% - 15/05/2023 - 1 dan 6 bulan/
Obligasi suku bunga tetap 154.837.852 12,00% 15/06/2042 1 and 6 months Fixed rate bonds
*)
Diukur pada biaya perolehan At cost*)
Obligasi Pemerintah Government bonds
4,00% - 10/03/2023 – 1 dan 6 bulan/
Obligasi suku bunga tetap 43.717.377 10,25% 15/04/2043 1 and 6 months Fixed rate bonds
Mata uang asing Foreign currencies
Diukur pada biaya perolehan
diamortisasi At amortised cost
Obligasi Pemerintah Government bonds
1,50% - 17/10/2023 –
Obligasi suku bunga tetap 25.740.201 8,50% 17/02/2037 6 bulan/months Fixed rate bonds
Diukur pada biaya perolehan*) At cost*)
Obligasi Pemerintah Government bonds
2,30% - 01/03/2023 –
Obligasi suku bunga tetap 495.803 4,40% 06/06/2027 6 bulan/months Fixed rate bonds
*) Obligasi Pemerintah yang dimiliki Entitas Anak yang diklasifikasikan *) Government bonds owned by Subsidiary are classified based on SFAS
sesuai dengan PSAK 110 “Akuntansi Sukuk”. No. 110 “Accounting for Sukuk”.
1240 PT Bank Mandiri (Persero) Tbk 173
Page 734
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
8. OBLIGASI PEMERINTAH (lanjutan) 8. GOVERNMENT BONDS (continued)
c. Informasi lain c. Other information
Pada tanggal 31 Desember 2023, Obligasi As of 31 December 2023, Government Bonds with
Pemerintah dengan jumlah nominal total nominal amount of USD2,245,768,868
USD2.245.768.868 (nilai penuh) dan RpNihil (full amount) and RpNil (31 December 2022:
(31 Desember 2022: USD1.540.153.393 (nilai USD1,540,153,393 (full amount) and Rp1,170,000)
penuh) dan Rp1.170.000) telah dijual dengan were sold under repurchase agreements (Note 28).
janji untuk dibeli kembali (Catatan 28).
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, Bank
kolektibilitas Bank Indonesia untuk Obligasi Indonesia’s collectibility for government bonds is
Pemerintah adalah lancar. current.
9. TAGIHAN LAINNYA – TRANSAKSI 9. OTHER RECEIVABLES – TRADE TRANSACTIONS
PERDAGANGAN
a. Berdasarkan jenis, mata uang, pihak berelasi dan a. By type, currency, related parties and third parties:
pihak ketiga:
2023 2022
Rupiah Rupiah
Pihak berelasi (Catatan 56) Related parties (Note 56)
Usance L/C payable at sight 218.270 825.810 Usance L/C payable at sight
Tagihan Supplier Chain Supplier Chain Financing
Financing 1.677.687 8.037.934 receivables
Lain-lain 5.253.511 4.715.835 Others
7.149.468 13.579.579
Pihak ketiga Third parties
Usance L/C payable at sight 1.550.710 1.607.332 Usance L/C payable at sight
Tagihan Supplier Chain Supplier Chain Financing
Financing 1.261.694 1.136.264 receivables
Lain-lain 4.004.912 5.048.128 Others
6.817.316 7.791.724
Total Rupiah 13.966.784 21.371.303 Total Rupiah
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) Related parties (Note 56)
Usance L/C payable at sight 385.238 1.508.552 Usance L/C payable at sight
Tagihan Supplier Chain Supplier Chain Financing
Financing 44.146 44.635 receivables
Lain-lain 2.661 24.853 Others
432.045 1.578.040
Pihak ketiga Third parties
Usance L/C payable at sight 4.682.301 3.189.451 Usance L/C payable at sight
Lain-lain 6.963.423 7.654.470 Others
11.645.724 10.843.921
Total mata uang asing Total foreign currencies
(Catatan 62.B.(iv)) 12.077.769 12.421.961 (Note 62.B.(iv))
26.044.553 33.793.264
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.494.653) (1.604.705) impairment losses
Neto 24.549.900 32.188.559 Net
174 ANNUAL REPORT 2023 1241
Page 735
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
9. TAGIHAN LAINNYA - TRANSAKSI 9. OTHER RECEIVABLES - TRADE TRANSACTIONS
PERDAGANGAN (lanjutan) (continued)
a. Berdasarkan jenis, mata uang, pihak berelasi dan a. By type, currency, related parties and third parties
pihak ketiga (lanjutan): (continued):
Berikut adalah perubahan nilai tercatat tagihan Movements in carrying amount of other
lainnya - transaksi perdagangan dengan receivables - trade transactions classified as at
klasifikasi biaya perolehan diamortisasi amortised cost upon stages for the year ended 31
berdasarkan stage untuk tahun yang berakhir December 2023 and 2022:
pada tanggal 31 Desember 2023 dan 2022:
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal tahun 31.593.450 825.526 1.239.865 134.423 33.793.264 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
- Stage 1 1.041.364 (1.041.364) - - - Stage 1 -
- Stage 2 (2.438.768) 2.438.768 - - - Stage 2 -
Total saldo awal setelah Total beginning balance
pengalihan 30.196.046 2.222.930 1.239.865 134.423 33.793.264 after transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat (1.148.854) (9.360) (11.845) 138.502 (1.031.557) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 65.805.749 4.060.289 31.584 - 69.897.622 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (70.779.392) (5.947.900) (36.328) - (76.763.620) derecognised
Total penambahan/(penurunan) Total increase/(decrease)
tahun berjalan (6.122.497) (1.896.971) (16.589) 138.502 (7.897.555) during the year
Lain-lain**) (23.232) 179.751 (7.675) - 148.844 Others**)
Saldo akhir tahun 24.050.317 505.710 1.215.601 272.925 26.044.553 Ending balance
*) Tidak menerapkan PSAK 71. *) Not implement SFAS 71
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation.
2022
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal tahun 26.691.743 1.330.830 1.194.442 81.253 29.298.268 Beginning balance
Pengukuran kembali bersih Remeasurement of net
nilai tercatat (451.536) 1.770 91.355 - (358.411) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 78.200.295 3.561.436 53.721 53.170 81.868.622 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (72.827.760) (4.659.222) (55.714) - (77.542.696) derecognised
Total penambahan/(penurunan) Total increase/(decrease)
tahun berjalan 4.920.999 (1.096.016) 89.362 53.170 3.967.515 during the year
Lain-lain**) (19.292) 590.712 (43.939) - 527.481 Others**)
Saldo akhir tahun 31.593.450 825.526 1.239.865 134.423 33.793.264 Ending balance
*) Tidak menerapkan PSAK 71. *) Not implement SFAS 71
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation.
1242 PT Bank Mandiri (Persero) Tbk 175
Page 736
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
9. TAGIHAN LAINNYA - TRANSAKSI 9. OTHER RECEIVABLES - TRADE TRANSACTIONS
PERDAGANGAN (lanjutan) (continued)
b. Berdasarkan kolektibilitas Bank Indonesia: b. By Bank Indonesia’s collectibility:
2023 2022
Lancar 24.539.740 32.250.518 Current
Dalam perhatian khusus 245.783 259.452 Special mention
Kurang lancar - 12.419 Substandard
Macet 1.259.030 1.270.875 Loss
Total 26.044.553 33.793.264 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.494.653 ) (1.604.705) impairment losses
Neto 24.549.900 32.188.559 Net
c. Berdasarkan jatuh tempo: c. By maturity:
2023 2022
Rupiah Rupiah
Kurang dari 1 bulan 3.531.550 4.914.242 Less than 1 month
1 - 3 bulan 4.867.395 8.979.096 1 - 3 months
3 - 6 bulan 5.269.170 6.189.972 3 - 6 months
6 - 12 bulan 109.296 1.098.620 6 - 12 months
Lebih dari 12 bulan 189.373 189.373 Over 12 months
Total Rupiah 13.966.784 21.371.303 Total Rupiah
Mata uang asing Foreign currencies
Kurang dari 1 bulan 1.872.337 2.835.630 Less than 1 month
1 - 3 bulan 6.980.224 4.749.700 1 - 3 months
3 - 6 bulan 2.010.227 3.754.340 3 - 6 months
6 - 12 bulan 145.324 789 6 - 12 months
Lebih dari 12 bulan 1.069.657 1.081.502 Over 12 months
Total Mata uang asing Total foreign currencies
(Catatan 62.B.(iv)) 12.077.769 12.421.961 (Note 62.B.(iv))
26.044.553 33.793.264
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.494.653) (1.604.705) impairment losses
Neto 24.549.900 32.188.559 Net
d. Mutasi cadangan kerugian penurunan nilai d. Movements of allowance for impairment losses on
tagihan lainnya - transaksi perdagangan: other receivables - trade transactions:
2023 2022
Saldo awal tahun 1.604.705 1.480.721 Beginning balance
Pembentukan/(pembalikan)
selama tahun Allowance/(reversal) during
berjalan (Catatan 46) (91.037) 27.813 the year (Note 46)
Lain-lain*) (19.015) 96.171 Others*)
Saldo akhir tahun 1.494.653 1.604.705 Ending balance
*) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currency translation.
176 ANNUAL REPORT 2023 1243
Page 737
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
9. TAGIHAN LAINNYA - TRANSAKSI 9. OTHER RECEIVABLES - TRADE TRANSACTIONS
PERDAGANGAN (lanjutan) (continued)
d. Mutasi cadangan kerugian penurunan nilai d. Movements of allowance for impairment losses on
tagihan lainnya - transaksi perdagangan other receivables - trade transactions (continued):
(lanjutan):
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 81.376 239.125 1.239.865 44.339 1.604.705 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
- Kerugian kredit 12 months -
ekspektasian 12 bulan expected credit
(stage 1) 10.144 (10.144) - - - (stage 1) losses
- Kerugian kredit Lifetime expected -
ekspektasian sepanjang credit losses -
umurnya - tidak mengalami unimpaired
penurunan nilai (stage 2) (17.497) 17.497 - - - (stage 2)
Total saldo awal setelah Total beginning balance
pengalihan 74.023 246.478 1.239.865 44.339 1.604.705 after transfer
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (32.018) 35.897 4.095 1.385 9.359 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 115.354 557.668 20.157 - 693.179 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (101.944) (659.062) (32.569) - (793.575) derecognised
Total pembentukan/ Total allowance/
(pembalikan) (reversal)
tahun berjalan (18.608) (65.497) (8.317) 1.385 (91.037) during the year
Lain-lain**) (723) (2.344) (15.947) (1) (19.015) Others**)
Saldo akhir tahun 54.692 178.637 1.215.601 45.723 1.494.653 Ending balance
*) Tidak menerapkan PSAK 71. *) Not implement SFAS 71
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation.
2022
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 56.248 185.603 1.194.442 44.428 1.480.721 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (21.417) 27.346 (28.934) (89) (23.094) losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 146.377 522.221 53.721 - 722.319 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (104.869) (510.854) (55.689) - (671.412) derecognised
Total pembentukan/ Total allowance/
(pembalikan) (reversal)
tahun berjalan 20.091 38.713 (30.902) (89) 27.813 during the year
Lain-lain**) 5.037 14.809 76.325 - 96.171 Others**)
Saldo akhir tahun 81.376 239.125 1.239.865 44.339 1.604.705 Ending balance
*) Tidak menerapkan PSAK 71. *) Not implement SFAS 71
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation.
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai tagihan impairment losses on other receivables - trade
lainnya -transaksi perdagangan telah memadai. transactions is adequate.
e. Informasi mengenai pengelompokan berdasarkan e. Information in respect of classification of
kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” is disclosed in Note
“mengalami penurunan nilai” diungkapkan pada 62A.
Catatan 62A.
1244 PT Bank Mandiri (Persero) Tbk 177
Page 738
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
10. TAGIHAN ATAS EFEK-EFEK YANG DIBELI 10. SECURITIES PURCHASED UNDER AGREEMENTS
DENGAN JANJI DIJUAL KEMBALI TO RESELL
a. Tagihan atas efek-efek yang dibeli dengan janji a. Securities purchased under agreements to resell
dijual kembali
2023
Pendapatan
Tanggal Tanggal Nilai jual bunga belum Nilai
dimulai/ jatuh tempo/ Kembali/ direalisasi/ Neto/
Starting Maturity Resale Unamortised Carrying
Jenis efek date date amount interest amount Type of securities
Pihak ketiga Third parties
Rupiah Rupiah
Obligasi VR0062 28/12/2023 04/01/2024 11.907.162 5.946 11.901.216 Bond VR0062
Obligasi VR0042 29/12/2023 05/01/2024 2.565.178 1.709 2.563.469 Bond VR0042
Obligasi VR0038 27/12/2023 03/01/2024 1.770.679 589 1.770.090 Bond VR0038
Obligasi VR0054 28/12/2023 04/01/2024 957.852 478 957.374 Bond VR0054
Obligasi FR0087 28/12/2023 04/01/2024 662.669 344 662.325 Bond FR0087
Obligasi VR0034 27/12/2023 03/01/2024 619.961 206 619.755 Bond VR0034
Obligasi FR0059 28/12/2023 04/01/2024 487.541 254 487.287 Bond FR0059
Obligasi FR0081 28/12/2023 04/01/2024 477.183 248 476.935 Bond FR0081
Obligasi FR0086 29/12/2023 02/01/2024 471.749 77 471.672 Bond FR0086
SBI IDSR151124364S 28/12/2023 04/01/2024 471.352 246 471.106 SBI IDSR151124364S
Obligasi FR0090 28/12/2023 04/01/2024 462.878 241 462.637 Bond FR0090
Obligasi FR0084 28/12/2023 04/01/2024 298.038 156 297.882 Bond FR0084
Obligasi FR0100 28/12/2023 04/01/2024 286.974 149 286.825 Bond FR0100
Obligasi FR0064 28/12/2023 03/01/2024 283.618 99 283.519 Bond FR0064
Obligasi FR0040 27/12/2023 02/01/2024 211.067 36 211.031 Bond FR0040
Obligasi FR0081 21/12/2023 04/01/2024 190.774 103 190.671 Bond FR0081
Obligasi VR0050 27/12/2023 03/01/2024 96.094 32 96.062 Bond VR0050
Saham BMRI 31/08/2023 27/02/2024 810 - 810 Share BMRI
Saham BMRI 28/08/2023 23/02/2024 526 - 526 Share BMRI
Saham ACES 18/08/2023 14/02/2024 414 1 413 Share ACES
Saham ACES 08/12/2023 05/06/2024 303 - 303 Share ACES
Obligasi ORI021 27/07/2023 23/01/2024 302 - 302 Bond ORI021
Saham WTON 25/09/2023 22/03/2024 282 - 282 Share WTON
Saham GGRM 25/09/2023 22/03/2024 263 - 263 Share GGRM
Saham BMRI 04/10/2023 01/04/2024 259 - 259 Share BMRI
Saham BMRI 27/10/2023 24/04/2024 205 - 205 Share BMRI
Saham UNTR 25/07/2023 19/01/2024 185 - 185 Share UNTR
Saham BBTN 05/10/2023 02/04/2024 150 - 150 Share BBTN
Saham BSDE 25/09/2023 22/03/2024 126 - 126 Share BSDE
Saham PWON 25/09/2023 22/03/2024 117 - 117 Share PWON
Saham BBTN 25/09/2023 22/03/2024 97 - 97 Share BBTN
Saham HMSP 25/09/2023 22/03/2024 88 1 87 Share HMSP
Saham ITMG 26/07/2023 22/01/2024 59 - 59 Share ITMG
Saham PTBA 13/07/2023 09/01/2024 57 - 57 Share PTBA
Saham BJBR 02/11/2023 30/04/2024 56 - 56 Share BJBR
Saham PTBA 30/08/2023 26/02/2024 51 - 51 Share PTBA
Saham BMRI 26/07/2023 22/01/2024 45 - 45 Share BMRI
Saham BBTN 25/07/2023 19/01/2024 33 - 33 Share BBTN
Obligasi ORI020 27/07/2023 23/01/2024 33 - 33 Bond ORI020
Saham PTBA 14/07/2023 10/01/2024 15 - 15 Share PTBA
Obligasi ORI022 27/07/2023 23/01/2024 15 - 15 Bond ORI022
Obligasi SR017 27/07/2023 23/01/2024 15 - 15 Bond SR017
Saham TOTL 14/07/2023 10/01/2024 14 1 13 Share TOTL
Saham HEXA 14/07/2023 10/01/2024 12 - 12 Share HEXA
Saham MTEL 14/07/2023 10/01/2024 11 - 11 Share MTEL
Saham GGRM 14/07/2023 10/01/2024 5 - 5 Share GGRM
Saham ARCI 14/07/2023 10/01/2024 2 - 2 Share ARCI
Saham BJTM 14/07/2023 10/01/2024 2 - 2 Share BJTM
22.225.321 10.916 22.214.405
Pihak ketiga Third parties
Mata uang asing Foreign currencies
Obligasi FR0082 12/12/2023 12/01/2024 479.361 838 478.523 Bond FR0082
Total 22.704.682 11.754 22.692.928 Total
178 ANNUAL REPORT 2023 1245
Page 739
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
10. TAGIHAN ATAS EFEK-EFEK YANG DIBELI 10. SECURITIES PURCHASED UNDER AGREEMENTS
DENGAN JANJI DIJUAL KEMBALI (lanjutan) TO RESELL (continued)
a. Tagihan atas efek-efek yang dibeli dengan janji a. Securities purchased under agreements to resell
dijual kembali (lanjutan) (continued)
2022
Pendapatan
Tanggal Tanggal Nilai jual bunga belum Nilai
dimulai/ jatuh tempo/ kembali/ direalisasi/ neto/
Starting Maturity Resale Unamortised Carrying
Jenis efek date date amount interest amount Type of securities
Pihak ketiga Third parties
Rupiah Rupiah
Obligasi FR0081 30/12/2022 03/01/2023 962.762 288 962.474 Bond FR0081
Obligasi VR0034 30/12/2022 06/01/2023 957.562 731 956.831 Bond VR0034
Obligasi VR0034 26/12/2022 02/01/2023 956.758 146 956.612 Bond VR0034
Obligasi VR0086 29/12/2022 12/01/2023 648.562 1.137 647.425 Bond VR0086
Obligasi VR0034 26/12/2022 02/01/2023 642.721 98 642.623 Bond VR0034
Obligasi VR0057 29/12/2022 26/01/2023 607.464 2.519 604.945 Bond VR0057
Obligasi FR0046 30/12/2022 02/01/2023 523.231 72 523.159 Bond FR0046
Obligasi FR0059 29/12/2022 03/01/2023 492.316 153 492.163 Bond FR0059
Obligasi VR0044 26/12/2022 23/01/2023 483.408 1.764 481.644 Bond VR0044
Obligasi VR0077 23/12/2022 20/01/2023 470.342 1.483 468.859 Bond VR0077
Obligasi VR0053 26/12/2022 09/01/2023 467.804 596 467.208 Bond VR0053
Obligasi FR0081 29/12/2022 02/01/2023 385.142 57 385.085 Bond FR0081
Obligasi FR0059 22/12/2022 02/01/2023 344.491 54 344.437 Bond FR0059
Obligasi VR0064 28/12/2022 25/01/2023 334.470 1.332 333.138 Bond VR0064
Obligasi FR0072 29/12/2022 03/01/2023 309.004 94 308.910 Bond FR0072
Obligasi VR0075 28/12/2022 11/01/2023 281.742 449 281.293 Bond VR0075
Obligasi VR0065 30/12/2022 27/01/2023 279.264 1.204 278.060 Bond VR0065
Obligasi VR0037 27/12/2022 24/01/2023 233.831 893 232.938 Bond VR0037
Obligasi FR0059 23/12/2022 02/01/2023 196.492 32 196.460 Bond FR0059
Obligasi VR0042 27/12/2022 03/01/2023 190.175 58 190.117 Bond VR0042
Obligasi FR0080 28/12/2022 04/01/2023 187.434 90 187.344 Bond FR0080
Obligasi VR0079 12/12/2022 09/01/2023 186.245 237 186.008 Bond VR0079
Obligasi VR0041 20/12/2022 17/01/2023 186.442 474 185.968 Bond VR0041
Obligasi VR0068 07/12/2022 04/01/2023 185.909 88 185.821 Bond VR0068
Obligasi FR0087 07/12/2022 09/01/2023 185.351 240 185.111 Bond FR0087
Obligasi VR0048 27/12/2022 10/01/2023 144.332 207 144.125 Bond VR0048
Obligasi VR0084 06/12/2022 03/01/2023 139.558 44 139.514 Bond VR0084
Obligasi VR0069 15/12/2022 12/01/2023 139.605 245 139.360 Bond VR0069
Obligasi VR0038 26/12/2022 02/01/2023 122.423 19 122.404 Bond VR0038
Obligasi VR0073 08/12/2022 05/01/2023 117.276 75 117.201 Bond VR0073
Obligasi VR0049 13/12/2022 10/01/2023 93.689 134 93.555 Bond VR0049
Obligasi VR0068 14/12/2022 11/01/2023 93.053 148 92.905 Bond VR0068
Obligasi FR0046 10/11/2022 09/02/2023 31.624 193 31.431 Bond FR0046
Obligasi FR0088 01/12/2022 02/03/2023 26.851 275 26.576 Bond FR0088
Obligasi FR0059 06/12/2022 07/03/2023 19.831 220 19.611 Bond FR0059
Obligasi FR0059 29/12/2022 30/03/2023 19.949 309 19.640 Bond FR0059
Obligasi FR0059 27/12/2022 28/03/2023 19.910 301 19.609 Bond FR0059
Obligasi FR0059 01/11/2022 31/01/2023 19.690 93 19.597 Bond FR0059
Obligasi FR0059 13/12/2022 14/03/2023 19.838 243 19.595 Bond FR0059
Obligasi FR0046 22/11/2022 21/02/2023 10.544 91 10.453 Bond FR0046
Saham PTBA 01/12/2022 30/05/2023 1.535 1 1.534 Share PTBA
Saham ITMG 01/12/2022 30/05/2023 1.308 1 1.307 Share ITMG
Saham BMRI 22/09/2022 21/03/2023 780 - 780 Share BMRI
Saham BMRI 06/09/2022 03/03/2023 714 2 712 Share BMRI
Saham WTON 23/09/2022 22/03/2023 338 1 337 Share WTON
Saham GGRM 23/09/2022 22/03/2023 239 - 239 Share GGRM
Saham BMRI 13/10/2022 11/04/2023 207 - 207 Share BMRI
Saham ITMG 10/11/2022 09/05/2023 205 - 205 Share ITMG
Saham PWON 23/09/2022 22/03/2023 104 - 104 Share PWON
Saham ITMG 16/12/2022 14/06/2023 101 - 101 Share ITMG
Saham BSDE 23/09/2022 22/03/2023 99 - 99 Share BSDE
Saham BBTN 23/09/2022 22/03/2023 94 1 93 Share BBTN
Saham BDMN 23/09/2022 22/03/2023 62 - 62 Share BDMN
Total 11.722.881 16.892 11.705.989 Total
1246 PT Bank Mandiri (Persero) Tbk 179
Page 740
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
10. TAGIHAN ATAS EFEK-EFEK YANG DIBELI 10. SECURITIES PURCHASED UNDER AGREEMENTS
DENGAN JANJI DIJUAL KEMBALI (lanjutan) TO RESELL (continued)
a. Tagihan atas efek-efek yang dibeli dengan janji a. Securities purchased under agreements to resell
dijual kembali (lanjutan) (continued)
Berikut adalah perubahan tagihan atas efek-efek Changes in carrying amount of securities
yang dibeli dengan janji dijual kembali dengan purchased under agreements to resell classified as
klasifikasi biaya perolehan diamortisasi yang at amortised cost upon stage 1 for the year ended
seluruhnya adalah klasifikasi stage 1 untuk tahun 31 December 2023 and 2022:
yang berakhir pada tanggal 31 Desember 2023
dan 2022:
2023
Cadangan
Nilai tercatat kerugian
bruto/ penurunan nilai/
Gross Allowance for Nilai tercatat/
carrying impairment Carrying
amount losses amount
Biaya perolehan diamortisasi At amortised cost
Saldo awal tahun 11.705.989 - 11.705.989 Beginning balance
Aset keuangan yang baru dibeli 61.217.202 - 61.217.202 New purchased financial assets
Aset keuangan yang jatuh tempo
atau dijual (50.230.263) - (50.230.263) Matured or sold financial assets
Saldo akhir tahun 22.692.928 - 22.692.928 Ending balance
2022
Cadangan
Nilai tercatat kerugian
bruto/ penurunan nilai/
Gross Allowance for Nilai tercatat/
carrying impairment Carrying
amount losses Amount
Biaya perolehan diamortisasi At amortised cost
Saldo awal tahun 27.317.000 - 27.317.000 Beginning balance
Aset keuangan yang baru dibeli 35.103.557 - 35.103.557 New purchased financial assets
Aset keuangan yang jatuh tempo
atau dijual (50.714.568) - (50.714.568) Matured or sold financial assets
Saldo akhir tahun 11.705.989 - 11.705.989 Ending balance
b. Berdasarkan kolektibilitas Bank Indonesia: b. By Bank Indonesia’s collectibility:
2023 2022
Lancar 22.692.928 11.705.989 Current
Pada tanggal 31 Desember 2023 dan 2022, tidak As of 31 December 2023 and 2022, there was no
terdapat penurunan nilai sehingga cadangan impairment therefore the allowance for impairment
kerugian penurunan nilai tagihan atas efek-efek losses on securities purchased under agreements
yang dibeli dengan janji dijual kembali tidak to resell was not provided.
dibentuk.
c. Informasi mengenai pengelompokan berdasarkan c. Information in respect of classification of
kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” is disclosed in Note
“mengalami penurunan nilai” diungkapkan pada 62A.
Catatan 62A.
180 ANNUAL REPORT 2023 1247
Page 741
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
11. TAGIHAN DAN LIABILITAS DERIVATIF 11. DERIVATIVE RECEIVABLES AND PAYABLES
Ikhtisar transaksi derivatif pada tanggal 31 Desember As of 31 December 2023, the summary of derivative
2023 adalah sebagai berikut: transactions is as follows:
2023
Nilai wajar/Fair value
Nilai kontrak
(absolut setara
Rupiah)/
Notional
amount Tagihan Liabilitas
(absolute derivatif/ derivatif/
Rupiah Derivative Derivative
Transaksi equivalent) receivables payables Transactions
Pihak berelasi (Catatan 56) Related parties (Note 56)
Terkait nilai tukar Foreign currencies related
Kontrak berjangka - beli Forward - buy
Dolar Amerika Serikat 229.975 1.777 773 United States Dollar
Lain-lain 119.107 675 - Others
Kontrak berjangka - jual Forward - sell
Dolar Amerika Serikat 25.172.445 151.868 3.154 United States Dollar
Swap - beli Swap - buy
Dolar Amerika Serikat 7.628.299 11.057 47.997 United States Dollar
Swap - jual Swap - sell
Dolar Amerika Serikat 1.151.762 5.332 903 United States Dollar
Terkait suku bunga Interest rate related
Swap - suku bunga Swap - interest rate
Lain-lain 3.891.861 27.447 23.577 Others
Total pihak berelasi 198.156 76.404 Total related parties
Pihak ketiga Third parties
Terkait nilai tukar Foreign currencies related
Kontrak berjangka - beli Forward - buy
Dolar Amerika Serikat 17.616.297 905 210.053 United States Dollar
Lain-lain 3.177.333 55.679 675 Others
Kontrak berjangka - jual Forward - sell
Dolar Amerika Serikat 3.577.577 30.646 1.961 United States Dollar
Lain-lain 1.639.901 763 11.159 Others
Swap - beli Swap - buy
Dolar Amerika Serikat 49.802.975 200.109 327.435 United States Dollar
Lain-lain 1.803.780 36.196 5.581 Others
Swap - jual Swap - sell
Dolar Amerika Serikat 43.657.158 265.592 163.798 United States Dollar
Lain-lain 3.647.738 961 37.020 Others
Option - beli Option - buy
Dolar Amerika Serikat 669.770 53.594 - United States Dollar
Lain-lain - - - Others
Option - jual Option - sell
Dolar Amerika Serikat 669.770 - 30.247 United States Dollar
Terkait suku bunga Interest rate related
Swap - suku bunga Swap - interest rate
Dolar Amerika Serikat 31.506.681 590.710 535.912 United States Dollar
Lain-lain 40.387.460 561.435 713.608 Others
Bond forward - beli Bond forward - buy
Lain-lain 130.000 185 - Others
Total pihak ketiga 1.796.775 2.037.449 Total third parties
Total 1.994.931 2.113.853 Total
1248 PT Bank Mandiri (Persero) Tbk 181
Page 742
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
11. TAGIHAN DAN LIABILITAS DERIVATIF (lanjutan) 11. DERIVATIVE RECEIVABLES AND PAYABLES
(continued)
Ikhtisar transaksi derivatif pada tanggal 31 Desember As of 31 December 2023, the summary of derivative
2023 adalah sebagai berikut (lanjutan): transactions is as follows (continued):
2022
Nilai wajar/Fair value
Nilai kontrak
(absolut setara
Rupiah)/
Notional
amount Tagihan Liabilitas
(absolute derivatif/ derivatif/
Rupiah Derivative Derivative
Transaksi equivalent) receivables payables Transactions
Pihak berelasi (Catatan 56) Related parties (Note 56)
Terkait nilai tukar Foreign currencies related
Kontrak berjangka - jual Forward - sell
Dolar Amerika Serikat 15.548.789 70.752 36.162 United States Dollar
Swap - beli Swap - buy
Dolar Amerika Serikat 8.305.950 22.603 40.550 United States Dollar
Swap - jual Swap - sell
Dolar Amerika Serikat 6.665.074 16.853 4.278 United States Dollar
Terkait suku bunga Interest rate related
Swap - suku bunga Swap - interest rate
Lain-lain 2.509.848 - 5.943 Others
Total pihak berelasi 110.208 86.933 Total related parties
Pihak ketiga Third parties
Terkait nilai tukar Foreign currencies related
Kontrak berjangka - beli Forward - buy
Dolar Amerika Serikat 11.666.015 37.466 48.713 United States Dollar
Lain-lain 1.805.690 13.836 262 Others
Kontrak berjangka - jual Forward - sell
Dolar Amerika Serikat 3.596.162 14.538 3.926 United States Dollar
Lain-lain 370.291 6.822 3.064 Others
Swap - beli Swap - buy
Dolar Amerika Serikat 14.874.295 326.768 39.431 United States Dollar
Lain-lain 2.904.801 15.223 - Others
Swap - jual Swap - sell
Dolar Amerika Serikat 46.564.762 223.497 217.298 United States Dollar
Lain-lain 4.584.102 2.700 15.429 Others
Option - beli Option - buy
Dolar Amerika Serikat 677.186 63.704 - United States Dollar
Lain-lain 140.000 75.909 - Others
Option - jual Option - sell
Dolar Amerika Serikat 2.233.936 - 22.536 United States Dollar
Terkait suku bunga Interest rate related
Swap - suku bunga Swap - interest rate
Dolar Amerika Serikat 43.040.207 1.000.397 777.352 United States Dollar
Lain-lain 42.474.817 361.073 911.825 Others
Total pihak ketiga 2.141.933 2.039.836 Total third parties
Total 2.252.141 2.126.769 Total
182 ANNUAL REPORT 2023 1249
Page 743
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
11. TAGIHAN DAN LIABILITAS DERIVATIF (lanjutan) 11. DERIVATIVE RECEIVABLES AND PAYABLES
(continued)
Pada tanggal 31 Desember 2023 dan 2022, Entitas As of 31 December 2023 and 2022, the Subsidiary has
Anak memiliki kontrak swap nilai tukar dan suku cross currency and interest rate swap contracts which
bunga yang memenuhi kriteria dan berlaku efektif meet the criteria and effectively applied as cashflow
sebagai lindung nilai arus kas. Keuntungan/kerugian hedge. The gain/loss from fair value changes related to
atas perubahan nilai wajar sehubungan dengan effective portion of cashflow hedge are recognised as
bagian efektif dari arus kas lindung nilai diakui other comprehensive income.
sebagai penghasilan komprehensif lain.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, the Bank Indonesia
kolektibilitas Bank Indonesia untuk tagihan derivatif collectability for derivative receivables is current.
adalah lancar.
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH
A. Kredit yang diberikan dan piutang/pembiayaan A. Details of loans and sharia receivables/financing:
syariah terdiri atas:
a. Berdasarkan jenis mata uang, pihak berelasi a. By currency, related parties and third parties:
dan pihak ketiga:
2023 2022
Rupiah Rupiah
Pihak berelasi (Catatan 56) 167.743.045 148.421.175 Related parties (Note 56)
Pihak ketiga*) 932.992.618 793.534.679 Third parties*)
Total 1.100.735.663 941.955.854 Total
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) 70.337.975 50.964.371 Related parties (Note 56)
Pihak ketiga**) 188.758.557 179.679.657 Third parties**)
Total (Catatan 62.B.(iv)) 259.096.532 230.644.028 Total (Note 62.B.(iv))
1.359.832.195 1.172.599.882
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (53.098.619) (64.612.645) impairment losses
Neto 1.306.733.576 1.107.987.237 Net
*) Termasuk kredit yang diukur pada nilai wajar melalui *) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori “pihak comprehensive income, on the “third party” category in Rupiah
ketiga” pada mata uang Rupiah per tanggal 31 Desember currency as of 31 December 2023 and 2022 amounted to
2023 dan 2022 adalah masing-masing sebesar Rp345.413 Rp345,413 and Rp341,552, respectively.
dan Rp341.552.
**) Termasuk kredit yang diukur pada nilai wajar melalui **) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori “pihak comprehensive income, on the “third party” category in foreign
ketiga” pada mata uang asing per tanggal 31 Desember 2023 currencies as of 31 December 2023 and 2022 amounted to
dan 2022 adalah masing-masing sebesar Rp2.157.635 dan Rp2,157,635 and Rp158,497, respectively.
Rp158.497.
1250 PT Bank Mandiri (Persero) Tbk 183
Page 744
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
A. Kredit yang diberikan dan piutang/pembiayaan A. Details of loans and sharia receivables/financing
syariah terdiri atas (lanjutan): (continued):
b. Berdasarkan jenis dan kolektibilitas Bank b. By type and Bank Indonesia’s collectibility:
Indonesia:
2023
Dalam
perhatian
khusus/ Kurang
Lancar/ Special Lancar/ Diragukan/ Macet/
Current mention Substandard Doubtful Loss Total
Rupiah Rupiah
Modal kerja 316.785.774 16.650.280 1.089.742 1.844.987 3.380.063 339.750.846 Working capital
Konsumen 284.907.917 10.905.841 1.602.292 1.766.055 1.787.444 300.969.549 Consumer
Investasi*) 256.040.232 7.996.955 479.367 751.776 557.217 265.825.547 Investment*)
Program pemerintah 82.634.275 2.333.056 320.372 362.568 246.081 85.896.352 Government program
Sindikasi 57.613.732 553.493 - - - 58.167.225 Syndication
Karyawan 44.768.536 170.995 18 416 11.784 44.951.749 Employees
Ekspor 5.100.758 18.596 - - 55.041 5.174.395 Export
Total 1.047.851.224 38.629.216 3.491.791 4.725.802 6.037.630 1.100.735.663 Total
Mata uang asing Foreign currencies
Investasi 119.995.135 5.390.280 - - 939.931 126.325.346 Investment
Sindikasi**) 67.864.704 3.873.273 333.794 - - 72.071.771 Syndication**)
Modal kerja 42.753.144 4.583.064 - 512.217 86.490 47.934.915 Working capital
Ekspor 10.590.111 - - - 5.842 10.595.953 Export
Konsumen 2.166.147 2.306 - - 94 2.168.547 Consumer
Total (Catatan 62.B.(iv)) 243.369.241 13.848.923 333.794 512.217 1.032.357 259.096.532 Total (Note 62.B.(iv))
1.291.220.465 52.478.139 3.825.585 5.238.019 7.069.987 1.359.832.195
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (22.594.287) (18.800.031) (1.892.707) (3.606.428) (6.205.166) (53.098.619) impairment losses
Neto 1.268.626.178 33.678.108 1.932.878 1.631.591 864.821 1.306.733.576 Net
*) Termasuk kredit yang diukur pada nilai wajar melalui *) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the category of “current collectability”
“kolektibilitas lancar” pada mata uang Rupiah dengan jenis in the Rupiah currency with the type of investment credit of
kredit investasi sebesar Rp345.413. Rp345,413.
**) Termasuk kredit yang diukur pada nilai wajar melalui **) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the “current collectability” category in
“kolektibilitas lancar” pada mata uang asing dengan jenis foreign currencies with a syndication loan type of Rp2,157,635.
kredit sindikasi sebesar Rp2.157.635.
2022
Dalam
perhatian
khusus/ Kurang
Lancar/ Special Lancar/ Diragukan/ Macet/
Current mention Substandard Doubtful Loss Total
Rupiah Rupiah
Modal kerja 250.991.964 10.697.514 979.736 3.063.325 6.645.262 272.377.801 Working capital
Konsumen 251.098.043 8.102.973 1.167.506 1.193.778 1.687.887 263.250.187 Consumer
Investasi*) 226.470.307 7.911.481 317.884 1.077.416 2.200.218 237.977.306 Investment*)
Program pemerintah 77.896.456 1.754.495 187.519 252.912 302.022 80.393.404 Government program
Sindikasi 40.711.583 553.493 - - - 41.265.076 Syndication
Karyawan 41.178.248 142.355 241 243 11.438 41.332.525 Employees
Ekspor 5.146.401 210.021 - 1.297 1.836 5.359.555 Export
Total 893.493.002 29.372.332 2.652.886 5.588.971 10.848.663 941.955.854 Total
Mata uang asing Foreign currencies
Investasi 108.233.714 6.457.629 - - 169.646 114.860.989 Investment
Sindikasi**) 62.210.780 3.530.433 388.533 - 81 66.129.827 Syndication**)
Modal kerja 33.289.396 4.563.143 - 525.451 2.502.475 40.880.465 Working capital
Ekspor 6.593.776 27.163 - - - 6.620.939 Export
Konsumen 2.151.708 - - 100 - 2.151.808 Consumer
Total (Catatan 62.B.(iv)) 212.479.374 14.578.368 388.533 525.551 2.672.202 230.644.028 Total (Note 62.B.(iv))
1.105.972.376 43.950.700 3.041.419 6.114.522 13.520.865 1.172.599.882
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (28.002.738) (17.487.074) (2.008.421) (4.613.690) (12.500.722) (64.612.645) impairment losses
Neto 1.077.969.638 26.463.626 1.032.998 1.500.832 1.020.143 1.107.987.237 Net
*) Termasuk kredit yang diukur pada nilai wajar melalui *) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the category of "current collectability”
"kolektibilitas lancar" pada mata uang Rupiah dengan jenis in the Rupiah currency with the type of investment credit of
kredit investasi sebesar Rp341.552. Rp341,552.
**) Termasuk kredit yang diukur pada nilai wajar melalui **) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the "current collectability” category in
"kolektibilitas lancar" pada mata uang asing dengan jenis foreign currencies with a syndication loan type of Rp158,497.
kredit sindikasi sebesar Rp158.497.
184 ANNUAL REPORT 2023 1251
Page 745
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
A. Kredit yang diberikan dan piutang/pembiayaan A. Details of loans and sharia receivables/financing
syariah terdiri atas (lanjutan): (continued):
c. Berdasarkan sektor ekonomi dan c. By economic sector and Bank Indonesia’s
kolektibilitas Bank Indonesia: collectibility:
2023
Dalam
perhatian
khusus/ Kurang
Lancar/ Special Lancar/ Diragukan/ Macet/
Current mention Substandard Doubtful Loss Total
Rupiah Rupiah
Perdagangan, restoran, Trading, restaurant,
dan hotel 137.847.825 4.810.608 541.032 624.058 695.261 144.518.784 and hotel
Pertanian 134.626.317 1.246.457 789.707 225.507 264.402 137.152.390 Agriculture
Industri 96.389.797 5.574.697 327.885 1.756.839 2.523.558 106.572.776 Manufacturing
Jasa dunia usaha 99.761.989 2.858.468 79.817 75.716 160.574 102.936.564 Business service
Konstruksi 80.755.330 8.841.050 27.757 183.092 443.925 90.251.154 Construction
Pengangkutan, pergudangan, Transportation, warehousing,
dan komunikasi*) 69.830.623 1.061.043 69.738 36.148 46.754 71.044.306 and communications*)
Jasa sosial 40.235.685 551.061 21.925 27.952 33.781 40.870.404 Social service
Tambang 33.758.498 1.712.255 7.750 7.557 7.575 35.493.635 Mining
Listrik, gas dan air 19.834.863 554.285 1.655 269 3.411 20.394.483 Electricity, gas and water
Lain-lain 334.810.297 11.419.292 1.624.525 1.788.664 1.858.389 351.501.167 Others
Total 1.047.851.224 38.629.216 3.491.791 4.725.802 6.037.630 1.100.735.663 Total
Mata uang asing Foreign currencies
Tambang**) 69.122.697 65.163 - - - 69.187.860 Mining**)
Industri ***) 59.793.004 6.151.042 - 512.217 1.026.421 67.482.684 Manufacturing***)
Listrik, gas, dan air 25.797.065 3.491.766 333.794 - - 29.622.625 Electricity, gas, and water
Jasa sosial 36.953.028 - - - - 36.953.028 Social service
Pengangkutan, pergudangan, Transportation, warehousing,
dan komunikasi 20.472.108 455.061 - - - 20.927.169 and communications
Jasa dunia usaha 12.439.707 458.492 - - 5.842 12.904.041 Business service
Perdagangan, restoran, Trading, restaurant,
dan hotel 9.339.003 68.164 - - - 9.407.167 and hotel
Konstruksi 1.768.457 3.156.929 - - - 4.925.386 Construction
Pertanian 4.848.674 - - - - 4.848.674 Agriculture
Lain-lain 2.835.498 2.306 - - 94 2.837.898 Others
Total (Catatan 62.B.(iv)) 243.369.241 13.848.923 333.794 512.217 1.032.357 259.096.532 Total (Note 62.B.(iv))
1.291.220.465 52.478.139 3.825.585 5.238.019 7.069.987 1.359.832.195
Dikurangi: cadangan Less: allowance
kerugian penurunan nilai (22.594.287) (18.800.031) (1.892.707) (3.606.428) (6.205.166) (53.098.619) for impairment losses
Neto 1.268.626.178 33.678.108 1.932.878 1.631.591 864.821 1.306.733.576 Net
*) Termasuk kredit yang diukur pada nilai wajar melalui *) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the "current collectability” category in
"kolektibilitas lancar" pada mata uang Rupiah dengan sektor the Rupiah currency with the transportation, warehousing, and
ekonomi pengangkutan, pergudangan, dan komunikasi sebesar communication economic sector amounted to Rp345,413.
Rp345.413.
**) Termasuk kredit yang diukur pada nilai wajar melalui **) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the category of "current collectability”
"kolektibilitas lancar" pada mata uang asing dengan sektor in foreign currencies with the mining economy sector amounted
ekonomi tambang sebesar Rp1.636.078. to Rp1,636,078.
***) Termasuk kredit yang diukur pada nilai wajar melalui ***) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the category of "current collectability”
"kolektibilitas lancar" pada mata uang asing dengan sektor in foreign currencies with the manufacturing economy sector
ekonomi industri sebesar Rp521.557. amounted to Rp521,557.
.
1252 PT Bank Mandiri (Persero) Tbk 185
Page 746
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
A. Kredit yang diberikan dan piutang/pembiayaan A. Details of loans and sharia receivables/financing
syariah terdiri atas (lanjutan): (continued):
c. Berdasarkan sektor ekonomi dan c. By economic sector and Bank Indonesia’s
kolektibilitas Bank Indonesia: collectibility (continued):
2022
Dalam
perhatian
khusus/ Kurang
Lancar/ Special Lancar/ Diragukan/ Macet/
Current mention Substandard Doubtful Loss Total
Rupiah Rupiah
Perdagangan, restoran, Trading, restaurant,
dan hotel 124.738.067 5.136.611 593.425 699.554 2.535.107 133.702.764 and hotel
Pertanian 117.284.450 1.218.362 147.565 413.580 359.545 119.423.502 Agriculture
Industri 87.135.139 6.545.837 445.949 2.613.555 4.294.810 101.035.290 Manufacturing
Jasa dunia usaha 76.172.877 2.539.976 128.079 128.439 146.124 79.115.495 Business service
Konstruksi 76.736.734 2.949.699 75.331 493.094 149.070 80.403.928 Construction
Pengangkutan, pergudangan, Transportation, warehousing,
dan komunikasi*) 58.226.250 1.428.492 53.784 20.356 1.548.302 61.277.184 and communications*)
Jasa sosial 26.329.757 478.334 11.414 9.059 41.629 26.870.193 Social service
Tambang 14.103.302 172.080 5.319 7.498 26.348 14.314.547 Mining
Listrik, gas, dan air 16.440.654 556.975 13.316 98 4.192 17.015.235 Electricity, gas, and water
Lain-lain 296.325.772 8.345.966 1.178.704 1.203.738 1.743.536 308.797.716 Others
Total 893.493.002 29.372.332 2.652.886 5.588.971 10.848.663 941.955.854 Total
Mata uang asing Foreign currencies
Tambang**) 71.643.690 66.062 - - 69.010 71.778.762 Mining**)
Industri 49.078.510 9.240.341 - 525.451 2.575.053 61.419.355 Manufacturing
Listrik, gas dan air 21.408.464 3.530.433 388.533 - - 25.327.430 Electricity, gas and water
Jasa sosial 23.333.551 - - - - 23.333.551 Social service
Pengangkutan, pergudangan, Transportation, warehousing,
dan komunikasi 15.108.933 468.500 - - 28.139 15.605.572 and communications
Perdagangan, restoran, Trading, restaurant,
dan hotel 12.945.523 119.609 - - - 13.065.132 and hotel
Jasa dunia usaha 8.009.334 19.215 - - - 8.028.549 Business service
Konstruksi 2.628.999 1.134.208 - - - 3.763.207 Construction
Pertanian 5.720.538 - - - - 5.720.538 Agriculture
Lain-lain 2.601.832 - - 100 - 2.601.932 Others
Total (Catatan 62.B.(iv)) 212.479.374 14.578.368 388.533 525.551 2.672.202 230.644.028 Total (Note 62.B.(iv))
1.105.972.376 43.950.700 3.041.419 6.114.522 13.520.865 1.172.599.882
Dikurangi: cadangan Less: allowance
kerugian penurunan nilai (28.002.738) (17.487.074) (2.008.421) (4.613.690) (12.500.722) (64.612.645) for impairment losses
Neto 1.077.969.638 26.463.626 1.032.998 1.500.832 1.020.143 1.107.987.237 Net
*) Termasuk kredit yang diukur pada nilai wajar melalui *) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the "current collectability” category in
"kolektibilitas lancar" pada mata uang Rupiah dengan sektor the Rupiah currency with the transportation, warehousing, and
ekonomi pengangkutan, pergudangan, dan komunikasi sebesar communication economic sector amounted to Rp341,552.
Rp341.552.
**) Termasuk kredit yang diukur pada nilai wajar melalui **) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the category of "current collectability”
"kolektibilitas lancar" pada mata uang asing dengan sektor in foreign currencies with the mining economy sector amounted
ekonomi tambang sebesar Rp158.497. to Rp158,497.
d. Berdasarkan jangka waktu: d. By period:
2023 2022
Rupiah Rupiah
Kurang dari 1 tahun 128.903.288 114.179.441 Less than 1 year
1 - 2 tahun 73.345.493 58.338.259 1 - 2 years
2 - 5 tahun 244.535.984 230.681.444 2 - 5 years
Lebih dari 5 tahun*) 653.950.898 538.756.710 Over 5 years*)
Total 1.100.735.663 941.955.854 Total
*) Termasuk kredit yang diukur pada nilai wajar melalui *) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori "lebih dari comprehensive income, on the "more than 5 years" category in
5 tahun" pada mata uang Rupiah per tanggal 31 Desember Rupiah currency as of 31 December 2023 and 2022, amounted
2023 dan 2022 adalah masing-masing sebesar Rp345.413 dan to Rp345,413 and Rp341,552, respectively.
Rp341.552.
186 ANNUAL REPORT 2023 1253
Page 747
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
A. Kredit yang diberikan dan piutang/pembiayaan A. Details of loans and sharia receivables/financing
syariah terdiri atas (lanjutan): (continued):
d. Berdasarkan jangka waktu (lanjutan): d. By period (continued):
2023 2022
Mata uang asing Foreign currencies
Kurang dari 1 tahun 29.837.241 30.643.581 Less than 1 year
1 - 2 tahun 19.094.608 17.463.622 1 - 2 years
2 - 5 tahun 52.755.873 62.383.307 2 - 5 years
Lebih dari 5 tahun**) 157.408.810 120.153.518 Over 5 years**)
Total (Catatan 62.B.(iv)) 259.096.532 230.644.028 Total (Note 62.B.(iv))
1.359.832.195 1.172.599.882
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (53.098.619) (64.612.645 ) impairment losses
Neto 1.306.733.576 1.107.987.237 Net
**) Termasuk kredit yang diukur pada nilai wajar melalui **) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori "lebih dari comprehensive income, on the "more than 5 years" category in
5 tahun" pada mata uang asing per tanggal 31 Desember 2023 foreign currencies as of 31 December 2023 and 2022 amounted
dan 2022 adalah masing-masing sebesar Rp2.157.635 dan to Rp2,157,635 and Rp158,497, respectively.
Rp158.497.
e. Berdasarkan PSAK 71: e. Based on SFAS 71:
Berikut adalah perubahan nilai tercatat kredit Movements in carrying amount of loans and
yang diberikan dan piutang/pembiayaan sharia receivables/financing classified as
syariah dengan klasifikasi biaya perolehan amortised cost by stage for year ended
diamortisasi berdasarkan stage untuk tahun 31 December 2023 and 2022:
yang berakhir pada tanggal 31 Desember
2023 dan 2022:
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan
diamortisasi At amortised cost
Saldo awal tahun 861.614.135 85.390.165 18.888.528 206.207.005 1.172.099.833 Beginning balance
Transfer ke/(dari) stage 1 10.275.568 (9.283.371) (992.197) - - Transfer to/(from) stage 1
Transfer ke/(dari) stage 2 (29.320.906) 30.515.826 (1.194.920) - - Transfer to/(from) stage 2
Transfer ke/(dari) stage 3 (3.318.336) (27.967.374) 31.285.710 - - Transfer to/(from) stage 3
Total saldo awal setelah Total beginning balance
pengalihan 839.250.461 78.655.246 47.987.121 206.207.005 1.172.099.833 after transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat (92.595.976) (5.445.408) (3.367.652) - (101.409.036) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 634.785.445 27.841.941 1.306.697 148.091.600 812.025.683 purchased
Aset keuangan yang
dihentikan Financial assets
pengakuannya (371.938.628) (17.219.147) (1.597.508) (113.760.421) (504.515.704) derecognised
Aset keuangan yang Written-off financial
dihapusbuku (166.418) (189.101) (17.885.463) (2.630.647) (20.871.629) assets
Kerugian modifikasi Losses on modifying
arus kas kredit yang cash flows of
diberikan - - - - - loans
Total penambahan/ Total increase/
(penurunan) (decrease)
tahun berjalan 170.084.423 4.988.285 (21.543.926) 31.700.532 185.229.314 during the year
Saldo akhir tahun 1.009.334.884 83.643.531 26.443.195 237.907.537 1.357.329.147 Ending balance
*) Tidak menerapkan PSAK 71 *) Not implement SFAS 71
1254 PT Bank Mandiri (Persero) Tbk 187
Page 748
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
A. Kredit yang diberikan dan piutang/pembiayaan A. Details of loans and sharia receivables/financing
syariah terdiri atas (lanjutan): (continued):
e. Berdasarkan PSAK 71 (lanjutan): e. Based on SFAS 71 (continued):
2022
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan
diamortisasi At amortised cost
Saldo awal tahun 745.168.168 87.018.909 23.749.727 170.288.023 1.026.224.827 Beginning balance
Transfer ke/(dari) stage 1 5.750.409 (4.558.695) (1.191.714) - - Transfer to/(from) stage 1
Transfer ke/(dari) stage 2 (19.853.035) 20.345.091 (492.056) - - Transfer to/(from) stage 2
Transfer ke/(dari) stage 3 (3.029.083) (14.408.305) 17.437.388 - - Transfer to/(from) stage 3
Total saldo awal setelah Total beginning balance
pengalihan 728.036.459 88.397.000 39.503.345 170.288.023 1.026.224.827 after transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat (66.442.365) (2.963.867) (2.151.596) - (71.557.828) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 530.449.877 7.009.079 1.121.233 142.489.531 681.069.720 purchased
Aset keuangan yang
dihentikan Financial assets
pengakuannya (330.337.347) (6.955.729) (1.835.273) (104.197.618) (443.325.967) derecognised
Aset keuangan yang Written-off financial
dihapusbuku (92.489) (96.318) (14.322.202) (2.372.931) (16.883.940) assets
Kerugian modifikasi Losses on modifying
arus kas kredit yang cash flows of
diberikan - - (3.426.979) - (3.426.979) loans
Total penambahan/ Total increase/
(penurunan) (decrease)
tahun berjalan 133.577.676 (3.006.835) (20.614.817) 35.918.982 145.875.006 during the year
Saldo akhir tahun 861.614.135 85.390.165 18.888.528 206.207.005 1.172.099.833 Ending balance
*) Tidak menerapkan PSAK 71 *) Not implement SFAS 71
Berikut adalah perubahan nilai tercatat kredit Following are the changes in the carrying
yang diberikan dengan klasifikasi nilai wajar amount of loans classified as fair value
melalui penghasilan komprehensif lain through other comprehensive income (all
(semua kredit yang diberikan dengan loans classified as fair value through other
klasifikasi nilai wajar melalui penghasilan comprehensive income are stage 1) for the
komprehensif lain adalah stage 1) untuk year ended 31 December 2023 and 2022:
tahun yang berakhir pada tanggal
31 Desember 2023 dan 2022:
2023
Cadangan
kerugian
penurunan nilai*)/
Nilai tercatat/ Allowance for
Carrying impairment
amount losses*)
Nilai wajar melalui penghasilan Fair value through
komprehensif lain other comprehensive income
Saldo awal tahun 500.049 8.743 Beginning balance
Pengukuran kembali (81.539) (814) Remeasurement
Aset keuangan yang New financial assets originated
baru dibeli 2.084.538 3.928 or purchased
Saldo akhir tahun 2.503.048 11.857 Ending balance
*) Allowance for impairment losses on loans classified as fair
*) Cadangan kerugian penurunan nilai pada kredit yang diberikan
dengan klasifikasi nilai wajar melalui penghasilan komprehensif value through other comprehensive income is recorded in other
lain dicatat pada penghasilan komprehensif lain pada pos comprehensive income under equity, because the carrying
ekuitas, karena nilai tercatatnya disajikan sebesar nilai wajarnya amount is presented at fair value in accordance with Notes
sesuai Catatan 2c.(H).(1). 2c.(H).(1).
188 ANNUAL REPORT 2023 1255
Page 749
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
A. Kredit yang diberikan dan piutang/pembiayaan A. Details of loans and sharia receivables/financing
syariah terdiri atas (lanjutan): (continued):
e. Berdasarkan PSAK 71 (lanjutan): e. Based on SFAS 71 (continued):
2022
Cadangan
kerugian
penurunan nilai*)/
Nilai tercatat/ Allowance for
Carrying impairment
amount losses*)
Nilai wajar melalui penghasilan Fair value through
komprehensif lain other comprehensive income
Saldo awal tahun - - Beginning balance
Aset keuangan yang New financial assets originated
baru dibeli 1.217.489 10.691 or purchased
Aset keuangan yang jatuh tempo
atau dijual (717.440) (1.948) Matured or sold financial assets
Saldo akhir tahun 500.049 8.743 Ending balance
*) Allowance for impairment losses on loans classified as fair
*) Cadangan kerugian penurunan nilai pada kredit yang diberikan
dengan klasifikasi nilai wajar melalui penghasilan komprehensif value through other comprehensive income is recorded in other
lain dicatat pada penghasilan komprehensif lain pada pos comprehensive income under equity, because the carrying
ekuitas, karena nilai tercatatnya disajikan sebesar nilai wajarnya amount is presented at fair value in accordance with Notes
sesuai Catatan 2c.(H).(1). 2c.(H).(1).
Rasio kredit bermasalah Bank Mandiri dan The ratio of non-performing loans of Bank
Entitas Anak secara gross (sebelum Mandiri and its Subsidiaries on a gross basis
dikurangi cadangan kerugian penurunan (before deducted with allowance for impairment
nilai) pada tanggal 31 Desember 2023 dan losses) as of 31 December 2023 and 2022 are
2022 masing-masing sebesar 1,19% dan 1.19% and 1.92%, respectively (the ratios for
1,92% (rasio untuk Bank Mandiri saja Bank Mandiri only are 1.02% and 1.88% as of
masing-masing 1,02% dan 1,88%, masing- 31 December 2023 and 2022, respectively),
masing pada tanggal 31 Desember 2023 dan while the ratio of non-performing loans of Bank
2022), sedangkan rasio kredit bermasalah Mandiri and its Subsidiaries on a net basis as of
Bank Mandiri dan Entitas Anak secara neto 31 December 2023 and 2022 are 0.33% and
pada tanggal 31 Desember 2023 dan 2022 0.31%, respectively (the ratios for Bank Mandiri
masing-masing sebesar 0,33% dan 0,31% only were 0.29% and 0.26%, as of
(rasio untuk Bank Mandiri saja sebesar 31 December 2023 and 2022, respectively).
0,29% dan 0,26%, masing-masing pada The balance of non-performing loans of Bank
tanggal 31 Desember 2023 dan 2022). Saldo Mandiri and its Subsidiaries include consumer
kredit bermasalah Bank Mandiri dan Entitas financing receivables and net investment
Anak termasuk piutang pembiayaan finance leases of the Subsidiaries.
konsumen dan investasi bersih dalam sewa
pembiayaan dari Entitas Anak.
Perhitungan rasio kredit bermasalah Bank The calculation of non-performing loans ratio
Mandiri dan Entitas Anak pada tanggal for Bank Mandiri and its Subsidiaries as of
31 Desember 2023 dan 2022 sesuai dengan 31 December 2023 and 2022 are in
Surat Edaran Otoritas Jasa Keuangan accordance with Financial Services Authority
(SEOJK) No. 43/SEOJK.03/2016 tanggal Circular Letter No. 43/SEOJK.03/2016 dated
28 September 2016 tentang Transparansi 28 September 2016 regarding Transparency
dan Publikasi Laporan Bank Umum and Publication of Conventional Commercial
Konvensional yang diubah terakhir dengan Bank Reports, last amended with Financial
SEOJK No. 9/SEOJK.03/2020 tanggal Services Authority Circular Letter No.
30 Juni 2020 tentang Transparansi dan 9/SEOJK.03/2020 dated 30 June 2020 which is
Publikasi Laporan Bank Umum calculated from the loan amount, excluding loan
Konvensional, dihitung atas dasar jumlah to other banks amounted to Rp8,417,111 and
kredit tidak termasuk kredit yang diberikan Rp6,769,326 as of 31 December 2023 and
pada bank lain sebesar Rp8.417.111 dan 2022, respectively.
Rp6.769.326 masing-masing pada tanggal
31 Desember 2023 dan 2022.
1256 PT Bank Mandiri (Persero) Tbk 189
Page 750
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing:
piutang/pembiayaan syariah:
a. Termasuk di dalam kredit yang diberikan a. Included in loans are sharia
adalah piutang/pembiayaan berdasarkan receivables/financing granted by Subsidiary
prinsip syariah yang diberikan oleh Entitas amounted to Rp237,907,537 and
Anak masing-masing sebesar Rp206,207,005 as of 31 December 2023 and
Rp237.907.537 dan Rp206.207.005 pada 2022, respectively which consist of:
tanggal 31 Desember 2023 dan 2022, terdiri
atas:
2023 2022
Piutang murabahah 136.503.096 124.873.356 Murabahah receivables
Pembiayaan musyarakah dan Musyarakah and mudharabah
mudharabah 90.097.330 71.631.908 financing
Pembiayaan syariah lainnya Other sharia financing
(termasuk pinjaman qardh) 11.307.111 9.701.741 (including funds of qardh)
Total 237.907.537 206.207.005 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (9.675.229) (9.186.762) impairment losses
Neto 228.232.308 197.020.243 Net
b. Tingkat suku bunga rata-rata (yield) dan b. Average interest rates (yield) and range of profit
kisaran bagi hasil per tahun adalah sebagai sharing per annum are as follows:
berikut:
2023 2022
Tingkat suku bunga rata-rata Average interest rates
(yield) per tahun: (yield) per annum:
Rupiah 8,50% 8,37% Rupiah
Mata uang asing Foreign currencies
(disetarakan dalam (equivalent to
Rupiah) 6,79% 4,45% Rupiah)
Kisaran bagi hasil per tahun: Range of profit sharing per annum:
Piutang murabahah 1,04% - 10,37% 0,03% - 11,58% Murabahah receivables
Pembiayaan musyarakah 2,12% - 14,17% 2,10% - 8,08% Musyarakah financing
Pembiayaan syariah lainnya 4,01% - 14,05% 7,94% - 10,59% Other sharia financing
c. Agunan kredit c. Loan collaterals
Kredit yang diberikan dan piutang/ Loans and sharia receivables/financing are
pembiayaan syariah pada umumnya dijamin generally secured by pledged collateral bound
dengan agunan yang diikat dengan hak with powers of attorney in respect of the rights
tanggungan atau surat kuasa untuk menjual, to sell, time deposits or other collateral
deposito berjangka atau jaminan lain yang acceptable by Bank Mandiri and its
dapat diterima oleh Bank Mandiri dan Entitas Subsidiaries. Deposits from customers and
Anak. Simpanan nasabah dan simpanan dari deposits from other banks that were pledged
bank lain yang dijadikan jaminan tunai untuk as cash collateral for loans and blocked for
kredit yang diberikan dan diblokir untuk other purposes as of 31 December 2023 and
tujuan lain pada tanggal 31 Desember 2023 2022 amounted to Rp82,768,773 and
dan 2022 adalah masing-masing sebesar Rp64,356,878, respectively (Note 21c, 22c,
Rp82.768.773 dan Rp64.356.878 (Catatan 23e, 24c and 26d).
21c, 22c, 23e, 24c dan 26d).
190 ANNUAL REPORT 2023 1257
Page 751
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing (continued):
piutang/pembiayaan syariah (lanjutan):
d. Kredit program pemerintah d. Government program loans
Kredit program pemerintah terdiri dari kredit Government program loans consists of
investasi, kredit modal kerja permanen, investment loans, permanent working capital
kredit modal kerja dan KPR Sejahtera loans, working capital loans and Liquidity
Fasilitas Likuiditas Pembiayaan Perumahan Facility of House Financing (FLPP) which can
(“FLPP”), dimana Pemerintah dapat be partially and/or fully funded by the
menyediakan sebagian dan/atau Government.
keseluruhan dananya.
Dalam rangka percepatan Pemulihan In order to accelerate National Economic
Ekonomi Nasional pada tahun 2020, Bank Recovery Program on 2020, the Bank
berpartisipasi dalam penyaluran kredit participates in lending in the National
program Pemulihan Ekonomi Nasional Economic Recovery (“PEN”) program in
(“PEN”) sesuai dengan Peraturan Menteri accordance with Ministry of Finance
Keuangan Nomor 70/PMK.05/2020 yang Regulation No. 70/PMK.05/2020 which was
selanjutnya diperbaharui dengan PMK No. subsequently updated with PMK
104/PMK.05/2020 tanggal 6 Agustus 2020. No. 104/PMK.05/2020 dated 6 August 2020.
Program penyaluran kredit dalam rangka The credit disbursement program of PEN,
PEN tersebut bersumber dari Penempatan funded from the Government's placement
Uang Negara kepada perbankan salah which one of them is in PT Bank Mandiri
satunya di PT Bank Mandiri (Persero) Tbk., (Persero) Tbk, in the form of time deposits
dalam bentuk deposito dengan tenor 3 bulan with 3 months tenor contract amounted to
sebesar Rp10.000.000 pada tanggal 25 Juni Rp10,000,000 on 25 June 2020. The
2020. Dana Pemerintah tersebut telah Government Fund has been distributed in form
disalurkan dalam bentuk kredit sebesar of loan amounted to Rp39,043,255 until
Rp39.043.255 sampai dengan tanggal jatuh maturity date of time deposit on 25 September
tempo deposito pada 25 September 2020, 2020 and the funds was returned to
dan selanjutnya dana dikembalikan ke Government.
Pemerintah.
Berdasarkan evaluasi dan proposal PT Bank Based on PT Bank Mandiri (Persero) Tbk.’s
Mandiri (Persero) Tbk., dan sesuai Peraturan evaluation and proposal, and in accordance to
Menteri Keuangan Nomor 104/PMK.05/2020, PMK No. 104/PMK.05/2020, the Government
Pemerintah melakukan Penempatan Dana conducted the Phase II of Placement of
Pemerintah Tahap II kepada perbankan Government Funds for banks, one of which
salah satunya PT Bank Mandiri (Persero) was PT Bank Mandiri (Persero) Tbk., in form
Tbk., dalam bentuk deposito dengan tenor of time deposit with placement period of
110 hari, sebesar Rp15.000.000 pada 110 days, amounted to Rp15,000,000 on
tanggal 25 September 2020, yang telah 25 September 2020, and the funds has been
disalurkan dalam bentuk kredit akumulatif distributed in form of loan with accumulative
sebesar Rp66.634.884 sampai dengan amounted to Rp66,634,884 until maturity date
tanggal jatuh tempo deposito pada 13 of time deposit on 13 January 2021. The
Januari 2021. Penempatan Dana Governments placement Phase II has ended
Pemerintah Tahap II tersebut telah berakhir and the fund was returned to Government on
dan telah dikembalikan kepada Pemerintah 13 January 2021.
pada tanggal 13 Januari 2021.
1258 PT Bank Mandiri (Persero) Tbk 191
Page 752
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing (continued):
piutang/pembiayaan syariah (lanjutan):
d. Kredit program pemerintah (lanjutan) d. Government program loans (continued)
Bank Mandiri juga berperan aktif dalam Bank Mandiri also plays an active role in
penyaluran kredit dengan penjaminan kredit lending with Micro, Small and Medium
UMKM dari pemerintah sesuai PMK Enterprises (“MSME”) credit guarantees from
No. 71/PMK.08/2020 tanggal 23 Juni 2020. the government in accordance with PMK
Penjaminan pemerintah melalui badan No. 71/PMK.08/2020 dated 23 June 2020.
usaha penjaminan, yaitu melalui PT Jaminan Government guarantees are through
Kredit Indonesia dan PT Asuransi Kredit guarantee business entities, namely through
Indonesia. Hingga 30 November 2021, PT Jaminan Kredit Indonesia and PT Asuransi
penyaluran kredit UMKM dengan Kredit Indonesia. As of 30 November 2021,
penjaminan kredit dari pemerintah ini MSME loan disbursement with credit
disalurkan kepada 13.352 debitur UMKM guarantees from the government was
dengan nilai pencairan kredit sebesar distributed to 13,352 MSME debtors with a
Rp2,84 triliun. credit disbursement value of Rp2.84 trillion.
Pada tahun 2022, program penjaminan In 2022, the MSME loan guarantee program
kredit UMKM dari pemerintah tersebut from the government will continue its
dilanjutkan penyalurannya sesuai PMK No. distribution in accordance with PMK
28/PMK.08/2022 tanggal 30 Maret 2022. No. 28/PMK.08/2022 dated 30 March 2022.
Hingga 31 Desember 2022, penyaluran Until 31 December 2022, MSME loan
kredit UMKM dengan penjaminan kredit dari distribution with credit guarantees from the
pemerintah ini disalurkan kepada 3.030 government is distributed to 3,030 MSME
debitur UMKM dengan nilai pencairan kredit debtors with a value of loan disbursement of
sebesar Rp148,66 miliar. Rp148.66 billion.
e. Kredit sindikasi e. Syndication loans
Kredit sindikasi merupakan kredit yang Syndication loans represent loans granted to
diberikan kepada debitur melalui perjanjian debtors through joint financing agreements
pembiayaan bersama dengan bank-bank lain with other banks. The total percentage share
sebagai kreditur. Selain sebagai kreditur, of Bank Mandiri as lead arranger in
bank juga dapat berperan sebagai agen syndication loans as creditor. Apart from being
(agen fasilitas, agen jaminan, agen creditor, the Bank also act as an agent (facility
penampungan) yang menjalankan fungsi agent, guarantee agent, shelter agent) which
administratif untuk kepentingan seluruh operates administrative function for all of
kreditur dan debitur. creditors and debtors’ interest.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, the
jumlah persentase pembiayaan Bank Mandiri percentage of Bank Mandiri financing as a
yang berperan sebagai kreditur dan agen creditor and facility agent is between 1.21% to
fasilitas adalah masing-masing berkisar 98.02% and 1.31% to 99.00% from total
antara 1,21% sampai dengan 98,02% dan participation of Bank Mandiri in syndication
1,31% sampai dengan 99,00% dari jumlah loans. While the percentage of Bank Mandiri
total keikutsertaan Bank Mandiri pada kredit financing as syndication member as of
sindikasi. Sementara jumlah persentase 31 December 2023 and 2022 is between
pembiayaan Bank Mandiri yang berperan 0.15% to 62.50% and 1.12% to 74.26% from
hanya sebagai anggota sindikasi pada total participation of Bank Mandiri in
tanggal 31 Desember 2023 dan 2022 adalah syndication loans.
masing-masing berkisar antara 0,15%
sampai dengan 62,50% dan 1,12% sampai
dengan 74,26% dari jumlah keseluruhan
keikutsertaan Bank Mandiri pada kredit
sindikasi.
192 ANNUAL REPORT 2023 1259
Page 753
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing (continued):
piutang/pembiayaan syariah (lanjutan):
f. Kredit yang direstrukturisasi f. Restructured loans
Berikut ini adalah jenis dan jumlah kredit Below are the types and amounts of
yang diberikan dan piutang/pembiayaan restructured loans and sharia
syariah yang telah direstrukturisasi pada receivables/financing and as of 31 December
tanggal 31 Desember 2023 dan 2022: 2023 and 2022:
2023 2022
Perpanjangan jangka waktu Extension of loan maturity
kredit 67.782.195 78.995.530 dates
Perpanjangan jangka waktu dan Extension of loan maturity dates
penurunan suku bunga kredit 2.633.310 915.936 and reduction of interest rates
Perpanjangan jangka waktu Extension of loan maturity
kredit dan skema dates and other restructuring
restrukturisasi lain-lain*) 26.569.121 45.623.774 schemes*)
Total**) 96.984.626 125.535.240 Total**)
*) Skema restrukturisasi lain-lain terutama terdiri dari skema *) Other restructuring schemes mainly involve reduction of
restrukturisasi penurunan suku bunga kredit, penjadwalan interest rates, rescheduling of unpaid interest and extension of
kembali bunga yang tertunggak dan perpanjangan jangka repayment periods for unpaid interest.
waktu pembayaran bunga tertunggak.
**) Termasuk baki debet kredit restrukturisasi Covid-19 per **) Including the Covid-19 restructuring credit outstanding balance
tanggal 31 Desember 2023 dan 2022 adalah masing-masing as of 31 December 2023 and 2022, amounted to
sebesar Rp25.967.069 dan Rp50.704.100. Rp25,967,069 and Rp50,704,100, respectively.
Berikut ini adalah jumlah kredit yang Below are the amount of restructured loans
diberikan dan piutang/pembiayaan syariah and sharia receivables/financing based on
yang telah direstrukturisasi berdasarkan collectability as of 31 December 2023 and
kolektibilitas pada tanggal 31 Desember 2022:
2023 dan 2022:
2023 2022
Lancar 48.610.295 72.521.126 Current
Dalam Perhatian Khusus 38.001.553 34.618.352 Special mention
Kurang Lancar 1.967.382 2.015.712 Substandard
Diragukan 3.201.907 5.001.561 Doubtful
Macet 5.203.489 11.378.489 Loss
Total*) 96.984.626 125.535.240 Total*)
*) Termasuk baki debet kredit restrukturisasi Covid-19 per *) Including the Covid-19 restructuring credit outstanding balance
tanggal 31 Desember 2023 dan 2022 adalah masing-masing as of 31 December 2023 and 2022, amounted to
sebesar Rp25.967.069 dan Rp50.704.100. Rp25,967,069 and Rp50,704,100, respectively.
Total kredit yang diberikan dan Total restructured loans and sharia
piutang/pembiayaan syariah yang telah receivables/financing under non-performing
direstrukturisasi dan dalam kategori kredit loans (“NPL”) category as of 31 December
bermasalah pada tanggal 31 Desember 2023 and 31 December 2022 are amounted to
2023 dan 2022 masing-masing sebesar Rp10,372,778 and Rp18,395,762,
Rp10.372.778 dan Rp18.395.762. respectively.
1260 PT Bank Mandiri (Persero) Tbk 193
Page 754
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing (continued):
piutang/pembiayaan syariah (lanjutan):
f. Kredit yang direstrukturisasi (lanjutan) f. Restructured loans (continued)
Grup telah melakukan restrukturisasi kredit The Group has restructured credit for debtors
untuk debitur yang terdampak pandemi affected by the Covid-19 pandemic in
Covid-19 sesuai dengan POJK accordance with POJK No. 11/POJK.03/2020
No. 11/POJK.03/2020 tentang “Stimulus regarding "National Economic Stimulus as a
Perekonomian Nasional Sebagai Kebijakan Countercyclical Policy for the Impact of the
Countercyclical Dampak Penyebaran Spread of the 2019 Coronavirus Disease"
Coronavirus Disease 2019” tanggal 13 Maret dated 13 March 2020 as amended twice by
2020 sebagaimana telah diubah dua kali POJK No. 48/POJK.03/2020 regarding
melalui POJK No. 48/POJK.03/2020 tentang "National Economic Stimulus as a
Stimulus Perekonomian Nasional Sebagai Countercyclical Policy for the Impact of the
Kebijakan Countercyclical Dampak Spread of the 2019 Coronavirus Disease"
Penyebaran Coronavirus Disease 2019 dated 1 December 2020 and POJK No.
tanggal 1 Desember 2020 dan POJK No. 17/POJK.03/2021 regarding Second
17/POJK.03/2021 tentang Perubahan Kedua Amendment of POJK No.11/POJK/03/2020
Atas POJK Nomor 11/POJK.03/2020 tentang regarding National Economic Stimulus as
Stimulus Perekonomian Nasional Sebagai Countercyclical for the Impact of the Spread of
Kebijakan Countercyclical Dampak Coronavirus Disease on 10 September 2021.
Penyebaran Coronavirus Disease 2019 As of 31 December 2023 and 2022, the
tanggal 10 September 2021. Pada tanggal balances for the Covid-19 restructuring credit
31 Desember 2023 dan 2022, baki debet are Rp25,967,069 and Rp50,704,100,
kredit restrukturisasi Covid-19 masing- respectively.
masing sebesar Rp25.967.069 dan
Rp50.704.100.
g. Kredit yang diberikan dan g. Loans and sharia receivables/financing to
piutang/pembiayaan syariah kepada pihak related parties
berelasi
Total kredit yang diberikan dan Total loans and sharia receivables/financing to
piutang/pembiayaan syariah kepada pihak related parties and its percentage to the total
berelasi dan persentase terhadap total aset consolidated assets are disclosed in Note 56.
konsolidasian diungkapkan pada Catatan 56.
Termasuk dalam kredit yang diberikan Loans to related parties include loans to Bank
kepada pihak berelasi adalah kredit yang Mandiri key employees. The loans to Bank
diberikan kepada karyawan kunci Bank Mandiri key employees consist of interest-
Mandiri. Kredit yang diberikan kepada bearing amounted to 7.77% per annum which
karyawan kunci Bank Mandiri terdiri dari are intended for the acquisition of vehicles
kredit dengan rata-rata tingkat suku bunga and/or houses, and are repayable within 1
sebesar 7,77% per tahun yang digunakan (one) to 28 (twenty eight) years through
untuk membeli kendaraan bermotor dan/atau monthly payroll deductions.
rumah dengan jangka waktu 1 (satu) sampai
28 (dua puluh delapan) tahun yang dibayar
melalui pemotongan gaji karyawan setiap
bulan.
h. Batas Maksimum Pemberian Kredit (BMPK) h. Legal Lending Limit (LLL)
Pada tanggal 31 Desember 2023 dan 2022, Regarding the Legal Lending Limit (LLL) on
Bank tidak melanggar dan melampaui 31 December 2023 and 2022, the Bank did
ketentuan BMPK untuk pihak terkait dan not violate and exceeded the LLL provisions
pihak tidak terkait. BMPK dihitung sesuai for related parties and non-related parties. LLL
dengan Peraturan Otoritas Jasa Keuangan - is calculated in accordance with Financial
POJK No. 38/POJK.03/2019 tanggal Services Authority Regulation - POJK
19 Desember 2019 tentang Perubahan Atas No. 38/POJK.03/2019 dated 19 December
Peraturan Otoritas Jasa Keuangan Nomor 2019 regarding Legal Lending Limits for
32/POJK.03/2018 tentang Batas Maksimum Commercial Banks as amended by POJK
Pemberian Kredit dan Penyediaan Dana No. 32/POJK.03/2018 regarding Legal
Besar Bagi Bank Umum. Lending Limits of Loans and Funding for
Commerical Banks.
i. Bank Mandiri memiliki sejumlah perjanjian i. Bank Mandiri has several channeling loan
penerusan kredit dengan lembaga keuangan agreements with several international financial
internasional (Catatan 61). institutions (Note 61).
194 ANNUAL REPORT 2023 1261
Page 755
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing (continued):
piutang/pembiayaan syariah (lanjutan):
j. Mutasi cadangan kerugian penurunan nilai j. Movements of allowance for impairment losses on
kredit yang diberikan dan loans and sharia receivables/financing
piutang/pembiayaan syariah
2023 2022
Saldo awal tahun1) 64.612.645 68.588.680 Beginning balance1)
Pembentukan selama Allowance during the
tahun berjalan year
(Catatan 46) 9.788.587 15.442.378 (Note 46)
Penghapusbukuan2) (20.871.629) (16.883.940) Write-offs2)
Lain-lain*) (430.984) (2.534.473) Others*)
Saldo akhir tahun3) 53.098.619 64.612.645 Ending balance3)
*) Termasuk selisih kurs karena penjabaran mata uang asing dan *) Included effect of foreign currency translation and implication
pengakuan pendapatan bunga atas bagian yang tidak from interest income recognised on the non-impaired portion of
mengalami penurunan nilai dari kredit yang mengalami the impaired loans (Note 41).
penurunan nilai (Catatan 41).
1) Saldo awal 31 Desember 2023 dan 2022 masing-masing 1) Beginning balance as of 31 December 2023 and 2022 is
sebesar Rp39.161.899 dan Rp46.023.479 yang dihitung amounted to Rp39,161,899 and Rp46,023,479, respectively,
secara individual dan Rp25.450.746 dan Rp22.565.201 yang which were calculated using individual assessment and
dihitung secara kolektif. Rp25,450,746 and Rp22,565,201, respectively, which were
2) Penghapusbukuan pada tanggal 31 Desember 2023 dan 2022 calculated using collective assessment.
masing-masing sebesar Rp10.014.928 dan Rp8.467.647 untuk 2) Write-off as of 31 December 2023 and 2022 is amounted to
debitur yang dievaluasi secara individual dan Rp10.856.701 Rp10,014,928 and Rp8,467,647, respectively, which are
dan Rp8.416.293 untuk debitur yang dievaluasi secara kolektif. calculated using individual assessment and Rp10,856,701 and
Rp8,416,293, respectively, which are calculated using
collective assessment.
3) Saldo akhir pada tanggal 31 Desember 2023 dan 2022 terdiri 3) Ending balance as of 31 December 2023 and 2022, is
dari Rp26.502.710 dan Rp39.161.899 yang dihitung secara amounted to Rp26,502,710 and Rp39,161,899, respectively,
individual dan Rp26.595.909 dan Rp25.450.746 yang dihitung which were calculated using individual assessment and
secara kolektif. Rp26,595,909 and Rp25,450,746, respectively, which were
calculated using collective assessment.
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 12.334.510 27.535.018 15.556.355 9.186.762 64.612.645 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
- Kerugian kredit 12 months expected -
ekspektasian 12 bulan credit losses
(stage 1) 1.040.068 (782.859) (257.209) - - (stage 1)
- Kerugian kredit
ekspektasian sepanjang Lifetime expected -
umurnya - tidak credit losses
mengalami penurunan - unimpaired
nilai (stage 2) (1.147.513) 1.710.658 (563.145) - - (stage 2)
- Kerugian kredit
ekspektasian sepanjang Lifetime expected -
umurnya - mengalami credit losses
penurunan - impaired
nilai (stage 3) (63.955) (9.212.451) 9.276.406 - - (stage 3)
Total saldo awal setelah Total beginning balance
pengalihan 12.163.110 19.250.366 24.012.407 9.186.762 64.612.645 after transfer
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (2.864.358) (2.877.180) 9.575.956 611.782 4.446.200 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 4.811.944 3.067.776 828.217 2.513.931 11.221.868 purchased
Aset keuangan yang
dihentikan Financial assets
pengakuannya (1.887.053) (3.453.097) (539.331) - (5.879.481) derecognised
Total pembentukan/ Total allowance/
(pembalikan) (reversal)
tahun berjalan 60.533 (3.262.501) 9.864.842 3.125.713 9.788.587 during the year
Aset keuangan yang
dihapusbuku (166.419) (189.101) (17.885.463) (2.630.646) (20.871.629) Written-off assets
Unwinding interest - - (319.605) - (319.605) Unwinding interest
Lain-lain (14.284) (42.383) (48.112) (6.600) (111.379) Others
Saldo akhir tahun 12.042.940 15.756.381 15.624.069 9.675.229 53.098.619 Ending balance
*) Tidak menerapkan PSAK 71 *) Not implement SFAS 71
1262 PT Bank Mandiri (Persero) Tbk 195
Page 756
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing (continued):
piutang/pembiayaan syariah (lanjutan):
j. Mutasi cadangan kerugian penurunan nilai j. Movements of allowance for impairment
kredit yang diberikan dan losses on loans and sharia
piutang/pembiayaan syariah (lanjutan) receivables/financing (continued)
2022
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 11.792.422 29.325.283 20.094.001 7.376.974 68.588.680 Beginning balance
Pengalihan ke/(from): Transfer to/(from):
- Kerugian kredit 12 months expected -
ekspektasian 12 bulan credit losses
(stage 1) 978.647 (610.172) (368.475) - - (stage 1)
- Kerugian kredit
ekspektasian sepanjang Lifetime expected -
umurnya - tidak credit losses
mengalami penurunan - unimpaired
nilai (stage 2) (999.756) 1.223.022 (223.266) - - (stage 2)
- Kerugian kredit
ekspektasian sepanjang Lifetime expected -
umurnya - mengalami credit losses
penurunan - impaired
nilai (stage 3) (126.296) (6.975.955) 7.102.251 - - (stage 3)
Total saldo awal setelah Total beginning balance
pengalihan 11.645.017 22.962.178 26.604.511 7.376.974 68.588.680 after transfer
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (2.192.491) 4.273.379 6.771.491 363.978 9.216.357 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 4.809.749 1.290.166 985.892 3.772.810 10.858.617 purchased
Aset keuangan yang
dihentikan Financial assets
pengakuannya (1.952.246) (1.668.022) (1.012.328) - (4.632.596) derecognised
Total pembentukan Total allowance
tahun berjalan 665.012 3.895.523 6.745.055 4.136.788 15.442.378 during the year
Aset keuangan yang
dihapusbuku (92.489) (96.318) (14.322.202) (2.372.931) (16.883.940) Written-off assets
Unwinding interest - - (294.592) - (294.592) Unwinding interest
Lain-lain 116.970 773.635 (3.176.417) 45.931 (2.239.881) Others
Saldo akhir tahun 12.334.510 27.535.018 15.556.355 9.186.762 64.612.645 Ending balance
*) Tidak menerapkan PSAK 71 *) Not implement SFAS 71
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai kredit impairment losses on loans and sharia
yang diberikan dan piutang/pembiayaan receivables/financing is adequate.
syariah telah memadai.
196 ANNUAL REPORT 2023 1263
Page 757
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing (continued):
piutang/pembiayaan syariah (lanjutan):
k. Ikhtisar kredit yang diberikan dan k. Summary of non-performing loans and sharia
piutang/pembiayaan syariah bermasalah receivables/financing based on economic
berdasarkan sektor ekonomi dan minimum sector and the minimum allowance for loans
penyisihan kerugian kredit yang diberikan and sharia receivables/financing impairment
dan piutang/pembiayaan syariah bermasalah losses are as follows:
adalah sebagai berikut:
Kredit bermasalah (berdasarkan
Peraturan Otoritas Jasa Keuangan)/
Non-performing loans
(based on Financial Services
Authority Regulations)
2023 2022
Rupiah Rupiah
Industri 4.608.282 7.354.314 Manufacturing
Perdagangan, restoran, Trading, restaurant,
dan hotel 1.860.351 3.828.086 and hotel
Pertanian 1.279.616 920.690 Agriculture
Konstruksi 654.774 717.495 Construction
Jasa dunia usaha 316.107 402.642 Business service
Pengangkutan, Transportation,
pergudangan, dan warehouse, and
komunikasi 152.640 1.622.442 communications
Jasa sosial 83.658 62.102 Social services
Tambang 22.882 39.165 Mining
Listrik, gas, dan air 5.335 17.606 Electricity, gas, and water
Lain-lain 5.271.578 4.125.978 Others
14.255.223 19.090.520
Mata uang asing Foreign currencies
Industri 1.538.638 3.100.504 Manufacturing
Listrik, gas, dan air 333.794 388.533 Electricity, gas, and water
Jasa dunia usaha 5.842 - Business services
Tambang - 69.010 Mining
Pengangkutan, Transportation,
pergudangan, dan warehousing, and
komunikasi - 28.139 communications
Lain-lain 94 100 Others
1.878.368 3.586.286
Total 16.133.591 22.676.806 Total
1264 PT Bank Mandiri (Persero) Tbk 197
Page 758
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing (continued):
piutang/pembiayaan syariah (lanjutan):
k. Ikhtisar kredit yang diberikan dan k. Summary of non-performing loans and sharia
piutang/pembiayaan syariah bermasalah receivables/financing based on economic
berdasarkan sektor ekonomi dan minimum sector and the minimum allowance for loans
penyisihan kerugian kredit yang diberikan and sharia receivables/financing impairment
dan piutang/pembiayaan syariah bermasalah losses are as follows (continued):
adalah sebagai berikut (lanjutan):
Total minimum penyisihan kerugian kredit Total minimum allowance for loans and sharia
yang diberikan dan piutang/pembiayaan receivables/financing impairment losses that is
syariah yang dihitung berdasarkan atas calculated based on non-performing loans and
kredit yang diberikan dan sharia receivables/financing, which is based
piutang/pembiayaan syariah bermasalah on Financial Services Authority Regulations
berdasarkan definisi Peraturan Otoritas Jasa are as follows:
Keuangan adalah sebagai berikut:
Minimum penyisihan kerugian)/
Minimum allowance for
impairment losses
2023 2022
Rupiah Rupiah
Industri 3.451.158 5.668.480 Manufacturing
Perdagangan, Trading,
restoran, dan hotel 1.088.445 2.973.898 restaurant, and hotel
Konstruksi 539.635 406.917 Constructions
Pertanian 495.612 588.470 Agriculture
Jasa dunia usaha 210.405 229.555 Business services
Pengangkutan, Transportation,
pergudangan, dan warehousing, and
komunikasi 75.289 1.566.548 communications
Jasa sosial 51.046 47.871 Social services
Tambang 12.516 30.895 Mining
Listrik, gas, dan air 3.794 6.238 Electricity, gas, and water
Lain-lain 2.996.400 2.522.209 Others
8.924.300 14.041.081
Mata uang asing Foreign currencies
Industri 1.282.530 2.837.778 Manufacturing
Listrik, gas, dan air 50.069 58.280 Electricity, gas, and water
Jasa dunia usaha 5.842 - Business service
Tambang - 69.010 Mining
Pengangkutan, Transportation,
pergudangan, dan warehousing, and
komunikasi - 28.139 communications
Lain-lain 94 50 Others
1.338.535 2.993.257
Total 10.262.835 17.034.338 Total
198 ANNUAL REPORT 2023 1265
Page 759
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing (continued):
piutang/pembiayaan syariah (lanjutan):
l. Penghapusbukuan kredit macet l. Written-off of non-performing loans
Pada tahun yang berakhir pada tanggal For year ended 31 December 2023 and 2022,
31 Desember 2023 dan 2022, Bank Mandiri Bank Mandiri written-off non-performing loans
melaksanakan penghapusbukuan kredit amounted to Rp17,863,589 and Rp14,285,070
macet masing-masing sebesar Rp17.863.589 (for Bank Mandiri only), respectively. The
dan Rp14.285.070 (Bank Mandiri saja). criteria for loan write-offs are as follows:
Adapun kriteria debitur yang dapat
dihapusbukukan meliputi:
a. Fasilitas kredit telah digolongkan macet; a. Loan facility has been classified as non-
performing;
b. Fasilitas kredit telah dibentuk cadangan b. Loan facility has been provided with 100%
kerugian penurunan nilai sebesar 100% (one hundred percent) allowance for
(seratus persen) dari pokok kredit impairment loss from the loan principal;
macetnya;
c. Telah dilakukan berbagai upaya c. Collection and recovery efforts have been
penagihan dan penyelamatan, namun performed, but the result is unsuccessful;
tidak berhasil;
d. Usaha debitur sudah tidak mempunyai d. The debtors’ business has no prospect or
prospek atau kinerja debitur buruk atau bad performance or they do not have the
tidak ada kemampuan membayar; dan loan repayment ability; and
e. Hapus buku dilakukan terhadap seluruh e. The write-offs are performed for all loan
kewajiban kreditnya, termasuk yang obligations, including non-cash loan
berasal dari non-cash loan sehingga facilities, and the write-offs shall not be
penghapusbukuan tidak boleh dilakukan written-off partially.
pada sebagian kreditnya (partial write-off).
m. Kredit yang dihapusbukukan dicatat di m. Written-off loans are recorded in extra-
ekstra-komtabel. Bank terus melakukan comptable. The Bank continues pursuing for
usaha-usaha penagihan atas kredit yang collection of the written-off loans. These loans
telah dihapusbukukan. Kredit ekstra- are not reflected in the consolidated statement
komtabel ini tidak disajikan dalam laporan of financial position. A summary of
posisi keuangan konsolidasian. Ikhtisar movements of extra-comptable loans for the
mutasi kredit ekstra-komtabel untuk tahun year ended 31 December 2023 and 2022 are
yang berakhir pada tanggal 31 Desember as follows (for Bank Mandiri only):
2023 dan 2022 adalah sebagai berikut (Bank
Mandiri saja):
2023 2022
Saldo awal tahun 97.501.028 87.324.011 Beginning balance
Penghapusbukuan 17.863.589 14.285.070 Write-offs
Penerimaan kembali kredit
yang telah dihapusbukukan Cash recoveries
(cash recoveries) (10.134.741) (6.335.303) from written-off loans
Lain-lain*) (98.524) 2.227.250 Others*)
Saldo akhir tahun 105.131.352 97.501.028 Ending balance
*) Merupakan selisih kurs karena penjabaran mata uang asing, *) Represents effect of foreign currency translation, re-recognition
pencatatan kembali aset yang dihapusbuku dan lainnya. of written off assets and others
1266 PT Bank Mandiri (Persero) Tbk 199
Page 760
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing (continued):
piutang/pembiayaan syariah (lanjutan):
n. Kredit yang disalurkan Bank Mandiri dengan n. Loans channelled by Bank Mandiri through
sistem pembiayaan langsung (executing) ke direct financing (executing) to multifinance
perusahaan pembiayaan dan pembiayaan company and joint financing mechanism as of
bersama (joint financing) pada tanggal 31 December 2023 and 2022 amounted to
31 Desember 2023 dan 2022 masing-masing Rp11,971,089 and Rp9,146,755, respectively.
sebesar Rp11.971.089 dan Rp9.146.755.
o. Nilai tercatat diamortisasi dari kredit yang o. The carrying amount of loans and sharia
diberikan dan piutang/pembiayaan syariah receivables/financing at amortised cost are as
adalah sebagai berikut: follows:
2023 2022
Kredit yang diberikan Loans
(Catatan 12A) 1.359.832.195 1.172.599.882 (Note 12A)
Bunga yang masih akan Accrued interest
diterima 5.123.412 4.130.866 receivables
Pendapatan diterima dimuka Unearned income
yang teratribusi (directly attributable)
(Catatan 35) (1.023.992) (885.978) (Note 35)
Cadangan kerugian Allowance for
penurunan nilai impairment losses
(Catatan 12A.e dan 12B.j) (53.110.476) (64.621.388) (Note 12A.e and 12B.j)
Total 1.310.821.139 1.111.223.382 Total
p. Pada tanggal homologasi, nilai wajar atas p. On the date of homologation, fair value of the
saldo kredit yang diberikan Bank Mandiri outstanding loans from Bank Mandiri to
kepada PT Garuda Indonesia (Persero) Tbk PT Garuda Indonesia (Persero) Tbk (“Garuda”)
(“Garuda”) sebagai dampak dari as a result of the restructuring amounted to
restrukturisasi adalah sebesar Rp824.771 Rp824,771 or 20% of the contractual amount.
atau sebesar 20% dari nilai kontraktual This value will be recovered gradually in
pinjaman. Nilai ini akan terpulihkan secara accordance with the accounting concept after
bertahap sesuai dengan konsep akuntansi the restructuring date until the maturity date.
setelah tanggal restrukturisasi hingga Bank Mandiri still has a claim value for loans
tanggal jatuh tempo. Bank Mandiri tetap extended to Garuda of Rp4,220,738 according
memiliki nilai tagih atas kredit yang diberikan to the contractual value of the loan as stated in
kepada Garuda sebesar Rp4.220.738 sesuai the settlement agreement which has been
nilai kontraktual pinjaman sebagaimana homologated by the Commercial Court at the
tercantum dalam perjanjian perdamaian Central Jakarta District Court, thus there is no
yang telah dihomologasi oleh Pengadilan write-off of the principal & deferred interest by
Niaga pada Pengadilan Negeri Jakarta Bank Mandiri against Garuda.
Pusat, sehingga tidak terdapat penghapusan
jumlah tagihan pokok & bunga yang
ditangguhkan Bank Mandiri terhadap
Garuda.
200 ANNUAL REPORT 2023 1267
Page 761
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
13. PIUTANG PEMBIAYAAN KONSUMEN 13. CONSUMER FINANCING RECEIVABLES
a. Rincian dari piutang pembiayaan konsumen a. Details of Subsidiary’s consumer financing
Entitas Anak adalah sebagai berikut: receivables are as follows:
2023 2022
Piutang pembiayaan Consumer financing
konsumen - bruto 59.389.344 45.821.974 receivables - gross
Dikurangi: Less:
Pendapatan pembiayaan konsumen Unearned income on
yang belum diakui (26.639.548) (22.064.247) consumer financing
Total 32.749.796 23.757.727 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (713.044) (610.361) impairment losses
Neto 32.036.752 23.147.366 Net
Angsuran dari saldo piutang pembiayaan Installments of consumer financing receivables -
konsumen - bruto per 31 Desember 2023 dan gross as of 31 December 2023 and 2022 which will
2022 yang akan diterima dari konsumen be received from customers based on the maturity
berdasarkan tanggal jatuh temponya adalah dates are as follows:
sebagai berikut:
2023 2022
Tahun Year
2023 11.223.627 17.404.993 2023
2024 19.907.173 13.705.543 2024
2025 dan sesudahnya 28.258.544 14.711.438 2025 and later
Total 59.389.344 45.821.974 Total
Pada tanggal 4 November 2016, Entitas Anak On 4 November 2016, Subsidiary and the Bank
dan Bank menandatangani Perjanjian Kerjasama entered into a Consumer Financing Asset
Pengambilalihan Piutang Pembiayaan dengan Purchase Agreement with a total financing facility
total fasilitas pembiayaan sebesar Rp1.630.000 of Rp1,630,000 in accordance with the Joint
sesuai yang telah ditetapkan PKS Pembiayaan Financing Agreement, in which the Subsidiary
Bersama, dimana Entitas Anak menanggung bears credit risk in accordance with its financing
risiko kredit sesuai dengan porsi pembiayaannya portion (without recourse). This agreement has
(without recourse). Perjanjian ini telah been extended until 28 February 2024, with total
diperpanjang dengan jangka waktu sampai facility amounted to Rp21,000,000.
dengan tanggal 28 Februari 2024 dan total
pembiayaan menjadi sebesar Rp21.000.000.
Perjanjian ini telah mengalami perubahan di The agreement has been amended in 2023. The
tahun 2023. Perubahan terakhir melalui latest amendment through First Amendment of
amendemen Pertama Perjanjian Pembiayaan Regular Joint Financing Agreement of Subisidiary
Bersama (Joint Financing) Reguler Entitas Anak and Bank with Company No. 022A/PKS-
dan Bank dengan Perseroan No. 022A/PKS- LEG/MTF/II/2023 dated 21 February 2023, within
LEG/MTF/II/2023 tertanggal 21 Februari 2023, joint financing facility amounted to Rp3,000,000
dengan fasilitas pembiayaan bersama menjadi with a portion of joint financing facility minimum at
sebesar Rp3.000.000 dengan porsi fasilitas 1.00% from Subsidiaries and maximum at 99.00%
pembiayaan bersama sebesar minimal 1,00% from Bank. The agreement is valid until
dari Entitas Anak dan maksimal 99,00% dari 20 February 2024.
Bank. Perjanjian ini berlaku sampai dengan
tanggal 20 Februari 2024.
1268 PT Bank Mandiri (Persero) Tbk 201
Page 762
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
13. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan) 13. CONSUMER FINANCING RECEIVABLES (continued)
a. Rincian dari piutang pembiayaan konsumen a. Details of Subsidiary’s consumer financing
Entitas Anak adalah sebagai berikut (lanjutan): receivables are as follows (continued):
Perjanjian ini telah mengalami beberapa kali The agreement has been amended few times. The
perubahan. Perubahan terakhir melalui latest amendment through Amendment of Motor
amendemen Perjanjian Kerjasama Kendaraan Vehicle Agreement between Subsidiaries and Bank
Bermotor antara Entitas Anak dan Bank date 31 December 2023, with a joint financing
tertanggal 31 Desember 2023, dengan fasilitas facility amounted to Rp24,000,000 with a portion of
pembiayaan bersama menjadi sebesar joint financing facility minimum at 1.00% from
Rp24.000.000 dengan porsi fasilitas pembiayaan Subsidiaries and maximum at 99.00% from Bank.
bersama sebesar minimal 1,00% dari Entitas The agreement is valid until 28 February 2024.
Anak dan maksimal 99,00% dari Bank. Perjanjian
ini berlaku sampai dengan tanggal 28 Februari
2024.
Jangka waktu kontrak pembiayaan yang Financing period for contracts disbursed by the
disalurkan oleh Entitas Anak atas kendaraan Subsidiaries on motor vehicles ranges from 12 - 84
bermotor berkisar antara 12 - 84 bulan. months.
Termasuk dalam piutang pembiayaan konsumen Included in consumer financing receivables
di atas adalah transaksi dengan pihak-pihak transactions are related parties transactions as of
berelasi pada tanggal 31 Desember 2023 dan 31 December 2023 and 2022 amounted to
2022 masing-masing sebesar Rp11.542 dan Rp11,542 and Rp7,846, respectively (Note 56).
Rp7.846 (Catatan 56).
Berikut adalah perubahan nilai tercatat piutang Changes in carrying amount of consumer financing
pembiayaan konsumen dengan klasifikasi receivables classified as amortised upon stages for
diamortisasi berdasarkan stage untuk tahun yang the year ended 31 December 2023 and 2022 are
berakhir pada tanggal 31 Desember 2023 dan as follows:
2022:
2023
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi Amortised cost
Saldo awal tahun 22.712.668 846.480 198.579 23.757.727 Beginning balance
Transfer ke/(dari) stage 1 239.079 (224.697) (14.382) - Transfer to/(from) stage 1
Transfer ke/(dari) stage 2 (1.147.403) 1.169.775 (22.372) - Transfer to/(from) stage 2
Transfer ke/(dari) stage 3 (320.229) (408.192) 728.421 - Transfer to/(from) stage 3
Total saldo awal setelah Total beginning balance
pengalihan 21.484.115 1.383.366 890.246 23.757.727 after transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat (4.408.140) (489.701) 984.254 (3.913.587) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 17.777.103 158.733 117.832 18.053.668 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (2.996.525) (431.253) (552.921) (3.980.699) derecognised
Aset keuangan yang Written-off financial
dihapusbuku (12.052) (61.217) (1.094.044) (1.167.313) assets
Total penambahan/(penurunan) Total increase/(decrease)
tahun berjalan 10.360.386 (823.438) (544.879) 8.992.069 during the year
Saldo akhir tahun 31.844.501 559.928 345.367 32.749.796 Ending balance
202 ANNUAL REPORT 2023 1269
Page 763
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
13. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan) 13. CONSUMER FINANCING RECEIVABLES (continued)
a. Rincian dari piutang pembiayaan konsumen a. Details of Subsidiary’s consumer financing
Entitas Anak adalah sebagai berikut (lanjutan): receivables are as follows (continued):
Berikut adalah perubahan nilai tercatat piutang Changes in carrying amount of consumer financing
pembiayaan konsumen dengan klasifikasi receivables classified as amortised upon stages for
diamortisasi berdasarkan stage untuk tahun yang the year ended 31 December 2023 and 2022 are
berakhir pada tanggal 31 Desember 2023 dan as follows (continued):
2022 (lanjutan):
2022
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi Amortised cost
Saldo awal tahun 18.139.856 676.126 292.340 19.108.322 Beginning balance
Transfer ke/(dari) stage 1 38.526 (39.868) 1.342 - Transfer to/(from) stage 1
Transfer ke/(dari) stage 2 49.570 (48.280) (1.290) - Transfer to/(from) stage 2
Transfer ke/(dari) stage 3 (28.666) 56.572 (27.906) - Transfer to/(from) stage 3
Total saldo awal setelah Total beginning balance
pengalihan 18.199.286 644.550 264.486 19.108.322 after transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat (7.325.476) 196.652 653.266 (6.475.558) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 13.082.246 148.990 88.222 13.319.458 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (1.239.106) (119.162) (115.430) (1.473.698) derecognised
Aset keuangan yang Written-off financial
dihapusbuku (4.282) (24.550) (691.965) (720.797) assets
Total penambahan/(penurunan) Total increase/(decrease)
tahun berjalan 4.513.382 201.930 (65.907) 4.649.405 during the year
Saldo akhir tahun 22.712.668 846.480 198.579 23.757.727 Ending balance
b. Rincian dari piutang pembiayaan konsumen b. Details of consumer financing receivables by Bank
berdasarkan kolektibilitas Bank Indonesia adalah Indonesia’s collectibility are as follows:
sebagai berikut:
2023 2022
Lancar 30.685.547 22.426.377 Current
Dalam perhatian khusus 1.718.882 1.127.591 Special mention
Kurang lancar 156.031 86.362 Substandard
Diragukan 186.996 105.737 Doubtful
Macet 2.340 11.660 Loss
Total 32.749.796 23.757.727 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (713.044) (610.361) impairment losses
Neto 32.036.752 23.147.366 Net
1270 PT Bank Mandiri (Persero) Tbk 203
Page 764
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
13. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan) 13. CONSUMER FINANCING RECEIVABLES (continued)
c. Rata-rata suku bunga efektif yang dikenakan c. Average of effective interest rate charged to
kepada konsumen adalah sebagai berikut: customers are as follows:
2023 2022
Mobil 12,31% 13,79% Car
Sepeda motor 23,72% 24,77% Motorcycle
d. Mutasi cadangan kerugian penurunan nilai d. Movements of allowance for impairment losses on
piutang pembiayaan konsumen adalah sebagai consumer financing receivables are as follows:
berikut:
2023 2022
Saldo awal tahun 610.361 475.015 Beginning balance
Pembentukan selama Allowance during
tahun berjalan the year
(Catatan 46) 1.277.661 708.402 (Note 46)
Penerimaan kembali Cash recoveries from
piutang pembiayaan written-offs consumer
konsumen - 134.639 financing receivables
Penghapusbukuan (1.167.313) (720.797) Write-offs
Lain-lain (7.665) 13.102 Others
Saldo akhir tahun 713.044 610.361 Ending balance
2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 415.028 108.061 87.272 610.361 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
Kerugian kredit ekspektasian 12 months expected
12 bulan (stage 1) 21.775 (19.036) (2.739) - credit losses (stage 1)
Kerugian kredit ekspektasian Lifetime expected
sepanjang umurnya - credit losses
tidak mengalami - non-impaired
penurunan nilai (stage 2) (29.846) 33.759 (3.913) - (stage 2)
Kerugian kredit ekspektasian Lifetime expected
sepanjang umurnya - mengalami credit losses
penurunan nilai (stage 3) (11.465) (41.738) 53.203 - - impaired (stage 3)
Total saldo awal setelah Total beginning balance
pengalihan 395.492 81.046 133.823 610.361 after transfer
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (106.754) 151.325 1.224.336 1.268.907 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 234.091 46.747 54.049 334.887 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (55.510) (83.213) (187.410) (326.133) derecognised
Total pembentukan Total allowance
tahun berjalan 71.827 114.859 1.090.975 1.277.661 during the year
Aset keuangan yang Written-off financial
dihapusbuku (12.052) (61.217) (1.094.044) (1.167.313) assets
Cash recoveries from
Penerimaan kembali piutang written-offs consumer
pembiayaan konsumen - - - - financing receivables
Lain-lain 4.668 (12.686) 353 (7.665) Others
Saldo akhir tahun 459.935 122.002 131.107 713.044 Ending balance
204 ANNUAL REPORT 2023 1271
Page 765
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
13. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan) 13. CONSUMER FINANCING RECEIVABLES (continued)
d. Mutasi cadangan kerugian penurunan nilai d. Movements of allowance for impairment losses on
piutang pembiayaan konsumen adalah sebagai consumer financing receivables are as follows
berikut (lanjutan): (continued):
2022
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 302.254 89.607 83.154 475.015 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
Kerugian kredit ekspektasian 12 months expected
12 bulan (stage 1) 1.224 (1.844) 620 - credit losses (stage 1)
Kerugian kredit ekspektasian Lifetime expected
sepanjang umurnya - credit losses
tidak mengalami - non-impaired
penurunan nilai (stage 2) 3.245 (2.971) (274) - (stage 2)
Kerugian kredit ekspektasian Lifetime expected
sepanjang umurnya - mengalami credit losses
penurunan nilai (stage 3) 1.458 12.628 (14.086) - - impaired (stage 3)
Total saldo awal setelah Total beginning balance
pengalihan 308.181 97.420 69.414 475.015 after transfer
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (51.200) 41.100 586.107 576.007 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 172.487 14.085 21.661 208.233 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (17.119) (23.390) (35.329) (75.838) derecognised
Total pembentukan Total allowance
tahun berjalan 104.168 31.795 572.439 708.402 during the year
Aset keuangan yang Written-off financial
dihapusbuku (4.282) (24.550) (691.965) (720.797) assets
Cash recoveries from
Penerimaan kembali piutang written-offs consumer
pembiayaan konsumen - - 134.639 134.639 financing receivables
Lain-lain 6.961 3.396 2.745 13.102 Others
Saldo akhir tahun 415.028 108.061 87.272 610.361 Ending balance
Manajemen berpendapat bahwa cadangan Management believes that the allowance for
kerugian penurunan nilai piutang pembiayaan impairment losses on consumer financing
konsumen telah memadai. receivables is adequate.
e. Informasi mengenai pengelompokan berdasarkan e. Information in respect of classification of
kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” is disclosed in Note
“mengalami penurunan nilai” diungkapkan pada 62A.
Catatan 62A.
f. Piutang pembiayaan konsumen yang menjadi f. Consumer financing receivables pledged as
jaminan atas efek-efek yang diterbitkan pada collateral for debt securities issued as of
tanggal 31 Desember 2023 dan 2022 adalah 31 December 2023 and 2022 are Rp3,374,511 and
masing-masing sebesar Rp3.374.511 dan Rp1,718,119, respectively (Note 30).
Rp1.718.119 (Catatan 30).
g. Piutang pembiayaan konsumen yang menjadi g. Consumer financing receivables pledged as
jaminan atas pinjaman yang diterima pada collateral for fund borrowing as of 31 December
tanggal 31 Desember 2023 dan 2022 adalah 2023 and 2022 are Rp17,688,988 and
masing-masing sebesar Rp17.688.988 dan Rp13,515,545, respectively (Note 36f).
Rp13.515.545 (Catatan 36f).
h. Sebagai jaminan atas piutang pembiayaan h. As a collateral to the customer financing
konsumen yang diberikan, Entitas Anak receivables, the Subsidiaries received Vehicles
menerima jaminan dari konsumen berupa Bukti Ownership Certificate (“BPKB”) from its customer
Kepemilikan Kendaraan Bermotor (“BPKB”) atas for every vehicle financed by the Subsidiaries.
kendaraan bermotor yang dibiayai oleh Entitas
Anak.
1272 PT Bank Mandiri (Persero) Tbk 205
Page 766
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. INVESTASI BERSIH DALAM SEWA PEMBIAYAAN 14. NET INVESTMENT FINANCE LEASES
a. Rincian dari investasi bersih dalam sewa a. Details of Subsidiaries’s net investment finance
pembiayaan Entitas Anak adalah sebagai berikut: leases are as follows:
2023 2022
Rupiah Rupiah
Pihak ketiga Third parties
Piutang sewa pembiayaan Gross lease financing
bruto 6.345.951 6.761.548 receivables
Piutang sewa pembiayaan yang Finance lease receivables
dibiayai bersama jointly funded other
pihak-pihak lain without parties without
recourse - bruto (28.009) (102.811) recourse - gross
Nilai sisa terjamin 2.672.995 2.551.829 Guaranteed residual value
Pendapatan sewa pembiayaan
yang ditangguhkan (828.700) (786.177) Deferred lease income
Simpanan jaminan (2.672.995) (2.551.829) Security deposit
Total investasi bersih dalam Total net investment finance
sewa pembiayaan 5.489.242 5.872.560 leases
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (70.170) (139.173) impairment losses
Neto 5.419.072 5.733.387 Net
Jangka waktu kontrak pembiayaan yang Financing period for contracts disbursed by the
disalurkan oleh Entitas Anak atas kendaraan Subsidiaries on motor vehicles ranges between
bermotor berkisar antara 12 - 60 bulan. 12 - 60 months.
Piutang sewa pembiayaan - bruto sesuai dengan Details of investment finance leases - gross, based
tanggal jatuh temponya adalah sebagai berikut: on the maturity date are as follows:
2023 2022
Tahun Year
2023 - 3.524.821 2023
2024 3.462.663 2.317.015 2024
2025 dan sesudahnya 2.883.288 919.712 2025 and later
6.345.951 6.761.548
Piutang sewa pembiayaan yang Finance lease receivables
dibiayai bersama jointly funded by other
pihak-pihak lain without parties without
recourse - bruto (28.009) (102.811) recourse - gross
Nilai sisa terjamin, pendapatan Guaranteed residual value,
sewa pembiayaan deferred
yang ditangguhkan dan lease income and
simpanan jaminan (828.700) (786.177) security deposit
Piutang sewa pembiayaan 5.489.242 5.872.560 Finance leases receivable
206 ANNUAL REPORT 2023 1273
Page 767
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. INVESTASI BERSIH DALAM SEWA PEMBIAYAAN 14. NET INVESTMENT FINANCE LEASES (continued)
(lanjutan)
a. Rincian dari investasi bersih dalam sewa a. Details of Subsidiaries’s net investment finance
pembiayaan Entitas Anak adalah sebagai berikut leases are as follows (continued):
(lanjutan):
Berikut adalah perubahan nilai tercatat investasi Movements in carrying amount of investment
bersih dalam sewa pembiayaan dengan finance leases classified as at amortised cost upon
klasifikasi biaya perolehan diamortisasi stages are as follows:
berdasarkan stage:
2023
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal tahun 5.676.950 168.820 26.790 5.872.560 Beginning balance
Transfer ke/(dari) stage 1 31.077 (29.625) (1.452) - Transfer to/(from) stage 1
Transfer ke/(dari) stage 2 (245.387) 248.808 (3.421) - Transfer to/(from) stage 2
Transfer ke/(dari) stage 3 (14.323) (46.353) 60.676 - Transfer to/(from) stage 3
Total saldo awal Total beginning balance
setelah pengalihan 5.448.317 341.650 82.593 5.872.560 after transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat (1.876.707) (71.649) 74.314 (1.874.042) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 2.484.571 40.857 3.471 2.528.899 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (762.804) (132.871) (66.377) (962.052) derecognised
Aset keuangan yang Written-off financial
dihapusbuku (792) (409) (74.922) (76.123) assets
Total penurunan Total decrease
tahun berjalan (155.732) (164.072) (63.514) (383.318) during the year
Saldo akhir tahun 5.292.585 177.578 19.079 5.489.242 Ending balance
2022
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal tahun 4.688.485 111.219 24.069 4.823.773 Beginning balance
Transfer ke/(dari) stage 1 (5.800) 5.001 799 - Transfer to/(from) stage 1
Transfer ke/(dari) stage 2 32.725 (36.476) 3.751 - Transfer to/(from) stage 2
Transfer ke/(dari) stage 3 4.555 17.387 (21.942) - Transfer to/(from) stage 3
Total saldo awal Total beginning balance
setelah pengalihan 4.719.965 97.131 6.677 4.823.773 after transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat (1.826.079) 61.164 62.590 (1.702.325) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 2.877.992 31.160 12.811 2.921.963 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (94.859) (20.534) (14.199) (129.592) derecognised
Aset keuangan yang Written-off financial
dihapusbuku (69) (101) (41.089) (41.259) assets
Total kenaikan Total increase
tahun berjalan 956.985 71.689 20.113 1.048.787 during the year
Saldo akhir tahun 5.676.950 168.820 26.790 5.872.560 Ending balance
1274 PT Bank Mandiri (Persero) Tbk 207
Page 768
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. INVESTASI BERSIH DALAM SEWA PEMBIAYAAN 14. NET INVESTMENT FINANCE LEASES (continued)
(lanjutan)
b. Rincian dari investasi bersih dalam sewa b. Details of net investment finance leases by Bank
pembiayaan berdasarkan kolektibilitas Bank Indonesia’s collectibility as of are as follows:
Indonesia adalah sebagai berikut:
2023 2022
Lancar 5.257.583 5.676.952 Current
Dalam perhatian khusus 212.580 168.819 Special mention
Kurang lancar 5.957 8.157 Substandard
Diragukan 13.122 18.632 Doubtful
Total 5.489.242 5.872.560 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (70.170) (139.173) impairment losses
Neto 5.419.072 5.733.387 Net
c. Rata-rata suku bunga efektif yang dikenakan c. Average of effective interest rate charged to
kepada konsumen adalah sebagai berikut: customers are as follows:
2023 2022
Mobil 13,26% 10,28% Car
Alat berat 11,53% 11,85% Heavy equipment
Mesin 11,89% 12,39% Machine
d. Mutasi cadangan kerugian penurunan nilai d. Movements of allowance for impairment losses on
investasi bersih dalam sewa pembiayaan adalah net investment finance leases are as follows:
sebagai berikut:
2023 2022
Saldo awal tahun 139.173 129.967 Beginning balance
Pembentukan selama Allowance during
tahun the year
berjalan (Catatan 46) 7.120 32.438 (Note 46)
Penerimaan kembali investasi Recovery from written-off
bersih dalam net investment finance
sewa pembiayaan - 18.027 leases
Penghapusbukuan (76.123) (41.259) Write-offs
Saldo akhir tahun 70.170 139.173 Ending balance
208 ANNUAL REPORT 2023 1275
Page 769
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. INVESTASI BERSIH DALAM SEWA PEMBIAYAAN 14. NET INVESTMENT FINANCE LEASES (continued)
(lanjutan)
d. Mutasi cadangan kerugian penurunan nilai d. Movements of allowance for impairment losses on
investasi bersih dalam sewa pembiayaan adalah net investment finance leases are as follows
sebagai berikut (lanjutan): (continued):
2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 95.289 34.345 9.539 139.173 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
Kerugian kredit ekpektasian 12 months expected credit
12 bulan (stage 1) 2.584 (2.447) (137) - losses (stage 1)
Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime expected credit
tidak mengalami penurunan losses - non-impaired
nilai (stage 2) (4.088) 4.821 (733) - (stage 2)
Kerugian kredit ekspektasian Lifetime expected credit
sepanjang umurnya - mengalami losses - impaired
penurunan nilai (stage 3) (374) (4.549) 4.923 - (stage 3)
Total saldo awal Total beginning balance
setelah pengalihan 93.411 32.170 13.592 139.173 after transfer
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (36.401) 2.691 86.483 52.773 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 7.213 14.891 1.526 23.630 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (17.360) (30.462) (21.461) (69.283) derecognised
Total pembentukan/(pembalikan) Total allowance/(reversal)
tahun berjalan (46.548) (12.880) 66.548 7.120 during the year
Penerimaan kembali investasi Recovery from written-off
bersih dalam sewa net investment finance
pembiayaan - - - - leases
Aset keuangan yang Written-off financial
dihapusbuku (792) (409) (74.922) (76.123) assets
Saldo akhir tahun 46.071 18.881 5.218 70.170 Ending balance
2022
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 104.092 19.058 6.817 129.967 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
Kerugian kredit ekpektasian 12 months expected credit
12 bulan (stage 1) (1.151) 955 196 - losses (stage 1)
Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime expected credit
tidak mengalami penurunan losses - non-impaired
nilai (stage 2) 1.661 (2.987) 1.326 - (stage 2)
Kerugian kredit ekspektasian Lifetime expected credit
sepanjang umurnya - mengalami losses - impaired
penurunan nilai (stage 3) 314 3.716 (4.030) - (stage 3)
Total saldo awal Total beginning balance
setelah pengalihan 104.916 20.742 4.309 129.967 after transfer
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (19.054) 17.815 32.613 31.374 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 10.886 - - 10.886 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (1.390) (4.111) (4.321) (9.822) derecognised
Total pembentukan/(pembalikan) Total allowance/(reversal)
tahun berjalan (9.558) 13.704 28.292 32.438 during the year
Penerimaan kembali investasi Recovery from written-off
bersih dalam sewa net investment finance
pembiayaan - - 18.027 18.027 leases
Aset keuangan yang Written-off financial
dihapusbuku (69) (101) (41.089) (41.259) assets
Saldo akhir tahun 95.289 34.345 9.539 139.173 Ending balance
Manajemen berpendapat bahwa cadangan Management believes that the allowance for
kerugian penurunan nilai investasi bersih dalam impairment losses on net investment finance lease
sewa pembiayaan telah memadai. is adequate.
1276 PT Bank Mandiri (Persero) Tbk 209
Page 770
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. INVESTASI BERSIH DALAM SEWA PEMBIAYAAN 14. NET INVESTMENT FINANCE LEASES (continued)
(lanjutan)
e. Informasi mengenai pengelompokan berdasarkan e. Information in respect of classification of
kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” is disclosed in Note
“mengalami penurunan nilai” diungkapkan pada 62A.
Catatan 62.A.
f. Investasi bersih dalam sewa pembiayaan yang f. Net investment finance leases pledged as
menjadi jaminan atas efek-efek yang diterbitkan collateral for debt securities issued as of
pada tanggal 31 Desember 2023 dan 2022 31 December 2023 and 2022 amounted to
adalah masing-masing sebesar Rp873.111 dan Rp873,111 and Rp888,925, respectively (Note 30).
Rp888.925 (Catatan 30).
g. Investasi bersih dalam sewa pembiayaan yang g. Net investment finance lease pledged as collateral
menjadi jaminan atas pinjaman yang diterima for fund borrowings as of 31 December 2023 and
pada tanggal 31 Desember 2023 dan 2022 2022 amounted to Rp874,067 and Rp1,681,888,
adalah masing-masing sebesar Rp874.067 dan respectively (Note 36f).
Rp1.681.888 (Catatan 36f).
15. TAGIHAN AKSEPTASI 15. ACCEPTANCE RECEIVABLES
a. Berdasarkan jenis mata uang, pihak berelasi dan a. By currency, related parties and third parties:
pihak ketiga:
2023 2022
Rupiah Rupiah
Tagihan kepada bank lain Receivables from other banks
Pihak berelasi (Catatan 56) 533.263 352.448 Related parties (Note 56)
Pihak ketiga 254.190 355.892 Third parties
787.453 708.340
Tagihan kepada debitur Receivables from debtors
Pihak berelasi (Catatan 56) 848.573 797.282 Related parties (Note 56)
Pihak ketiga 7.549.465 2.971.145 Third parties
8.398.038 3.768.427
Total Rupiah 9.185.491 4.476.767 Total Rupiah
Mata uang asing Foreign currencies
Tagihan kepada bank lain Receivables from other banks
Pihak berelasi (Catatan 56) 667 - Related parties (Note 56)
Pihak ketiga 221.627 143.125 Third parties
222.294 143.125
Tagihan kepada debitur Receivables from debtors
Pihak berelasi (Catatan 56) 867.924 747.779 Related parties (Note 56)
Pihak ketiga 4.518.179 6.413.910 Third parties
5.386.103 7.161.689
Total mata uang asing Total foreign currencies
(Catatan 62.B.(iv)) 5.608.397 7.304.814 (Note 62.B.(iv))
14.793.888 11.781.581
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (122.212) (61.963) impairment losses
Neto 14.671.676 11.719.618 Net
210 ANNUAL REPORT 2023 1277
Page 771
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
15. TAGIHAN AKSEPTASI (lanjutan) 15. ACCEPTANCE RECEIVABLES (continued)
a. Berdasarkan jenis mata uang, pihak berelasi dan a. By currency, related parties and third parties
pihak ketiga (lanjutan): (continued):
Berikut adalah perubahan nilai tercatat tagihan Movements in carrying amount of acceptance
akseptasi dengan klasifikasi biaya perolehan receivables classified as at amortised cost upon
diamortisasi berdasarkan stage: stages:
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal tahun 11.267.881 87.483 2.515 423.702 11.781.581 Beginning balance
Pengalihan ke/(dari) stage 2 (23.404) 23.404 - - - Transfer to/(from) stage 2
Total saldo awal setelah Total beginning balance
pengalihan 11.244.477 110.887 2.515 423.702 11.781.581 transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat 46.734 4.765 - (92.755) (41.256) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 35.815.000 937.938 1.340 - 36.754.278 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (32.718.932) (870.327) (3.855) (33.593.114) derecognised
Lain-lain (102.329) (5.272) - - (107.601) Others
Total kenaikan/ Total increase/
(penurunan) (decrease)
tahun berjalan 3.040.473 67.104 (2.515) (92.755) 3.012.307 during the year
Saldo akhir tahun 14.284.950 177.991 - 330.947 14.793.888 Ending balance
*) Tidak menerapkan PSAK 71 *) Not implement SFAS 71
2022
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal tahun 8.930.973 1.296.209 1.824 44.438 10.273.444 Beginning balance
Pengukuran kembali bersih Remeasurement of net
nilai tercatat 5.183 1.158 - 379.264 385.605 carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 34.726.091 1.308.262 8.924 - 36.043.277 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (32.286.918) (2.628.423) (8.233) - (34.923.574) derecognised
Lain-lain (107.448) 110.277 - - 2.829 Others
Total kenaikan/ Total increase/
(penurunan) (decrease)
tahun berjalan 2.336.908 (1.208.726) 691 379.264 1.508.137 during the year
Saldo akhir tahun 11.267.881 87.483 2.515 423.702 11.781.581 Ending balance
*) Tidak menerapkan PSAK 71 *) Not implement SFAS 71
1278 PT Bank Mandiri (Persero) Tbk 211
Page 772
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
15. TAGIHAN AKSEPTASI (lanjutan) 15. ACCEPTANCE RECEIVABLES (continued)
b. Berdasarkan jatuh tempo: b. By maturity:
2023 2022
Rupiah Rupiah
Kurang dari 1 bulan 1.294.293 966.825 Less than 1 month
1 - 3 bulan 3.875.992 1.783.794 1 - 3 months
3 - 6 bulan 4.015.206 1.725.640 3 - 6 months
6 - 12 bulan - 508 6 - 12 months
Total Rupiah 9.185.491 4.476.767 Total Rupiah
Mata uang asing Foreign currencies
Kurang dari 1 bulan 1.388.088 2.262.567 Less than 1 month
1 - 3 bulan 2.167.759 3.048.233 1 - 3 months
3 - 6 bulan 1.748.610 1.742.471 3 - 6 months
6 - 12 bulan 204.009 250.856 6 - 12 months
Lebih dari 12 bulan 99.931 687 Over 12 months
Total mata uang asing Total foreign currencies
(Catatan 62.B.(iv)) 5.608.397 7.304.814 (Note 62.B.(iv))
14.793.888 11.781.581
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (122.212) (61.963) impairment losses
Neto 14.671.676 11.719.618 Net
c. Berdasarkan kolektibilitas Bank Indonesia: c. By Bank Indonesia’s collectability
2023 2022
Lancar 14.786.829 11.716.282 Current
Dalam perhatian khusus 7.059 62.784 Special mention
Kurang lancar - 2.515 Substandard
14.793.888 11.781.581
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (122.212) (61.963) impairment losses
Neto 14.671.676 11.719.618 Net
d. Mutasi cadangan kerugian penurunan nilai d. Movements of allowance for impairment losses on
tagihan akseptasi: acceptance receivables:
2023 2022
Saldo awal tahun 61.963 196.693 Beginning balance
Pembentukan/(pembalikan) Total allowance/(reversal)
selama tahun during the
berjalan (Catatan 46) 59.315 (146.934) year (Note 46)
Lain-lain*) 934 12.204 Others*)
Saldo akhir tahun 122.212 61.963 Ending balance
*) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currency translation.
212 ANNUAL REPORT 2023 1279
Page 773
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
15. TAGIHAN AKSEPTASI (lanjutan) 15. ACCEPTANCE RECEIVABLES (continued)
d. Mutasi cadangan kerugian penurunan nilai d. Movements of allowance for impairment losses on
tagihan akseptasi (lanjutan): acceptance receivables (continued):
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 35.320 19.314 2.515 4.814 61.963 Beginning balance
Pengalihan ke/(dari): Transfer to/(from) stage 2
Kerugian kredit ekspektasian Lifetime expected
Sepanjang umurnya - losses -
tidak mengalami non-impaired
penurunan nilai (stage 2) (158) 158 - - - (stage 2)
Total saldo awal setelah Total beginning balance
pengalihan 35.162 19.472 2.515 4.814 61.963 transfer
Pengukuran kembali bersih Remeasurement of net
penyisihan kerugian (14.568) (589) - (374) (15.531) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 74.947 247.444 1.340 - 323.731 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (65.895) (179.135) (3.855) - (248.885) derecognised
Total pembentukan/ Total allowance/
(pembalikan) (reversal)
tahun berjalan (5.516) 67.720 (2.515) (374) 59.315 during the year
Lain-lain**) 271 792 - (129) 934 Others**)
Saldo akhir tahun 29.917 87.984 - 4.311 122.212 Ending balance
*) Tidak menerapkan PSAK 71 *) Not implement SFAS 71
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation
2022
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 15.999 177.254 1.824 1.616 196.693 Beginning balance
Pengukuran kembali bersih Remeasurement of net
penyisihan kerugian (12.551) (3.163) (537) 3.198 (13.053) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 68.780 251.291 8.923 - 328.994 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (44.450) (410.193) (8.232) - (462.875) derecognised
Total pembentukan/ Total allowance/
(pembalikan) (reversal)
tahun berjalan 11.779 (162.065) 154 3.198 (146.934) during the year
Lain-lain**) 7.542 4.125 537 - 12.204 Others**)
Saldo akhir tahun 35.320 19.314 2.515 4.814 61.963 Ending balance
*) Tidak menerapkan PSAK 71 *) Not implement SFAS 71
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation
Manajemen berpendapat bahwa cadangan Management believes that the allowance for
kerugian penurunan nilai tagihan akseptasi telah impairment losses on acceptance receivables is
memadai. adequate.
e. Informasi mengenai pengelompokan berdasarkan e. Information in respect of classification of
kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” is disclosed in Note
“mengalami penurunan nilai” diungkapkan pada 62A.
Catatan 62A.
1280 PT Bank Mandiri (Persero) Tbk 213
Page 774
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
16. PENYERTAAN SAHAM 16. INVESTMENTS IN SHARES
a. Rincian penyertaan saham adalah sebagai a. The detail of investments in shares are as follows:
berikut:
2023 2022
Penyertaan saham Investments in shares
Pihak berelasi (Catatan 56) 652.420 1.775.847 Related parties (Note 56)
Pihak ketiga 1.209.067 981.747 Third parties
Total 1.861.487 2.757.594 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (34.123) (68.640) impairment losses
Neto 1.827.364 2.688.954 Net
Rincian dari penyertaan saham pada tanggal The detail of investments in shares as of
31 Desember 2023 dan 2022 adalah sebagai 31 December 2023 and 2022 are as follows:
berikut:
31 Desember/December 2023 31 Desember/December 2022
Nama Persentase Nilai Persentase Nilai
Perusahaan/ Jenis usaha/ Kepemilikan/ Tercatat/ Kepemilikan/ Tercatat/
Investee Nature Percentage of Carrying Percentage of Carrying
companies of Business Ownership Amount Ownership Amount
Metode nilai wajar:/Fair value method:
PT Fintek Karya Nusantara Penyelenggara Jasa
Sistem Pembayaran/
Fintech Lending 15,72% 620.353 15,72% 1.697.394
PT Amartha Nusantara Raya Penyelenggara Jasa
Sistem Pembayaran/
Fintech Lending 6,06% 254.170 9,10% 191.732
Sleekr Pte.Ltd. SDM dan Akuntansi/
HR and Accounting
Platform 3,29% 160.603 3,74% 179.942
PT Ayopop Teknologi Indonesia Antarmuka Pemrograman
Aplikasi Keuangan/
Open Finance API 7,44% 138.072 2,24% 51.314
PT Intersoft Solutions Layanan Digital/
Digital Service 16,11% 112.515 13,35% 55.272
Lunaria Annua Holding Pte.Ltd. Penyelenggara Jasa
Sistem Pembayaran/
Fintech Lending 2,17% 105.211 2,36% 96.122
PT Privy Identitas Digital Layanan Digital/
Digital Service 4,90% 95.201 4,90% 137.681
Qoala Technology Pte. Ltd. Teknologi Asuransi/
Insurance Technology 1,77% 89.555 2,02% 98.749
PT Sinbad Karya Perdagangan Layanan Digital/
Digital Service 3,57% 38.450 - -
PT Penyelesaian Transaksi
Elektronik Nasional Penyelenggara Jasa
Sistem Pembayaran/
Fintech Lending 17,50% 37.440 17,50% 11.987
PT Crowde Membangun Bangsa Penyelenggara Jasa
Sistem Pembayaran/
Fintech Lending 12,47% 35.964 12,47% 3.042
PT Agriaku Digital Indonesia Teknologi Agrobisnis/
Agricultural Technology 1,58% 35.673 1,67% 29.626
PT Delos Teknologi Maritim Jaya Teknologi Agrobisnis/
Agricultural Technology 4,61% 27.449 - -
PT Investree Radhika Jaya Penyelenggara Jasa
Sistem Pembayaran/
Fintech Lending 2,34% 16.857 2,34% 62.187
Lain-lain (masing-masing
di bawah Rp20.000)/
Others (each less than
Rp20,000) Beragam/Various 0,01% - 100,00% 46.369 0,01% - 100,00% 55.921
214 ANNUAL REPORT 2023 1281
Page 775
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
16. PENYERTAAN SAHAM (lanjutan) 16. INVESTMENTS IN SHARES (continued)
a. Rincian penyertaan saham adalah sebagai a. The detail of investments in shares are as follows
berikut (lanjutan: (continued):
Rincian dari penyertaan saham pada tanggal The detail of investments in shares as of
31 Desember 2023 dan 2022 adalah sebagai 31 December 2023 and 2022 are as follows
berikut (lanjutan): (continued):
31 Desember/December 2023 31 Desember/December 2022
Nama Persentase Nilai Persentase Nilai
Perusahaan/ Jenis usaha/ Kepemilikan/ Tercatat/ Kepemilikan/ Tercatat/
Investee Nature Percentage of Carrying Percentage of Carrying
companies of Business Ownership Amount Ownership Amount
Metode biaya dan ekuitas:/Cost and equity method:
PT Djakarta Lloyd (Persero) Pelayaran Niaga/
Shipping Line 17,67% 32.067 17,67% 32.067
PT AXA Insurance Indonesia
(dahulu MAGI) Asuransi Kerugian/
General Insurance - - 20,00% 46.385
Lain-lain (masing-masing
di bawah Rp20.000)/
Others (each less than
Rp20,000) Beragam/Various 0,00015% - 10% 15.538 0,00015% - 10% 8.173
1.861.487 2.757.594
Dikurangi: cadangan kerugian
penurunan nilai/
Less: allowance for
impairment losses (34.123) (68.640 )
Neto/Net 1.827.364 2.688.954
b. Klasifikasi penyertaan saham berdasarkan b. Investments in shares by Bank Indonesia’s
kolektibilitas Bank Indonesia: collectibility:
2023 2022
Lancar 1.827.394 2.677.099 Current
Diragukan - 46.385 Doubtful
Macet 34.093 34.110 Loss
1.861.487 2.757.594
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (34.123) (68.640) impairment losses
Neto 1.827.364 2.688.954 Net
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
penyertaan saham: investments in shares:
2023 2022
Saldo awal tahun 68.640 14.595 Beginning balance
(Pembalikan)/pembentukan
selama tahun (Reversal)/allowance during the
berjalan (Catatan 46) (33.917) 53.658 year (Note 46)
Lain-lain*) (600) 387 Others*)
Saldo akhir tahun 34.123 68.640 Ending balance
*) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currency translation.
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai penyertaan impairment losses on investments in shares are
saham telah memadai. adequate.
1282 PT Bank Mandiri (Persero) Tbk 215
Page 776
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
17. BIAYA DIBAYAR DIMUKA 17. PREPAID EXPENSES
2023 2022
Biaya pemeliharaan gedung 724.951 636.656 Building maintenance fee
Biaya premi asuransi 454.000 359.648 Prepaid insurance premium
Biaya transaksi kredit 335.076 87.416 Loans transaction fee
Sewa dibayar dimuka 260.417 292.592 Prepaid rent
Biaya kepegawaian 123.986 114.839 Employment expenses
Biaya pemeliharaan sistem 64.303 14.935 System maintenance fee
Biaya transaksi treasuri 33.872 38.230 Treasury transaction fee
Biaya jasa tenaga kerja pihak ketiga 29.089 18.618 Third-party labor service fee
Biaya promosi 18.835 2.441 Promotion fee
Biaya jasa profesional 3.591 3.756 Professional fee
Lain-lain 671.669 326.372 Others
Total 2.719.789 1.895.503 Total
Sewa dibayar dimuka terutama merupakan sewa atas Prepaid rent mostly consists of rentals on buildings
bangunan yang digunakan sebagai kantor cabang which are used as the Group branch’s offices and
Grup dan rumah dinas di seluruh Indonesia. Grup official residence across Indonesia. Group recognises
mengakui aset hak guna dan liabilitas sewa untuk the right-of-use assets and liabilities for all leases with
semua sewa dengan kontrak jangka waktu tertentu time contracts, which payable periodically, except for
yang dibayar secara periodik, kecuali untuk sewa short term list and leases with low value underlying
jangka waktu pendek dan memiliki aset pendasar assets.
bernilai rendah.
18. ASET TETAP 18. FIXED ASSETS
a. Rincian aset tetap adalah sebagai berikut: a. The details of fixed assets were as follows:
2023
Saldo Saldo
awal*)/ akhir**)/
Beginning Penambahan/ Revaluasi/ Pengurangan/ Reklasifikasi/ Ending**)
balance*) Additions Revaluation Deductions Reclassifications balance
Biaya perolehan/nilai revaluasi At cost/revaluation value
Pemilikan langsung Direct ownership
Tanah 41.356.880 33.518 - - 27.327 41.417.725 Land
Bangunan 11.158.849 154.831 - (241.080) 824.486 11.897.086 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 15.148.376 403.071 - (279.005) 314.621 15.587.063 and computer
Kendaraan bermotor 250.858 11.322 - (15.458) 317 247.039 Vehicles
Aset dalam pembangunan 3.121.729 2.483.635 - - (1.166.751) 4.438.613 Construction in progress
71.036.692 3.086.377 - (535.543) - 73.587.526
Aset hak guna 6.933.206 1.998.278 - (203.979) - 8.727.505 Right of use assets
77.969.898 5.084.655 - (739.522) - 82.315.031
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct ownership
Bangunan 4.116.724 652.142 - (7.036) - 4.761.830 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 12.789.030 972.153 - (278.970) - 13.482.213 and computer
Kendaraan bermotor 200.679 16.683 - (15.458) - 201.904 Vehicles
17.106.433 1.640.978 - (301.464) - 18.445.947
Aset hak guna 4.322.899 1.772.254 - (203.776) - 5.891.377 Right of use assets
21.429.332 3.413.232 - (505.240) - 24.337.324
Nilai buku neto Net book value
Pemilikan langsung Direct ownership
Tanah 41.417.725 Land
Bangunan 7.135.256 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 2.104.850 and computer
Kendaraan bermotor 45.135 Vehicles
Aset dalam pembangunan 4.438.613 Construction in progress
55.141.579
Aset hak guna 2.836.128 Right of use assets
57.977.707
*) Per tanggal 31 Desember 2022 terdapat aset tetap yang direvaluasi *) As of 31 December 2022, fixed assets are revaluated to
sebesar Rp35.704.220 terdiri dari Bank sebesar Rp35.272.112 dan Rp35,704,220 which consist of Bank amounted to Rp35,272,112 and
Entitas Anak sebesar Rp432.108. Subsidiaries amounted to Rp432,108.
**) Per tanggal 31 Desember 2023 terdapat aset tetap yang direvaluasi **) As of 31 December 2023, fixed assets are revaluated to
sebesar Rp35.704.220 terdiri dari Bank sebesar Rp35.272.112 dan Rp35.704.220 which consist of Bank amounted to Rp35,272,112 and
Entitas Anak sebesar Rp432.108. Subsidiaries amounted to Rp432,108.
216 ANNUAL REPORT 2023 1283
Page 777
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued)
a. Rincian aset tetap adalah sebagai berikut a. The details of fixed assets were as follows
(lanjutan): (continued):
2022
Saldo Saldo
awal*)/ akhir**)/
Beginning Penambahan/ Revaluasi/ Pengurangan/ Reklasifikasi/ Ending
balance*) Additions Revaluation Deductions Reclassifications balance**)
Biaya perolehan/nilai revaluasi At cost/revaluation value
Pemilikan langsung Direct ownership
Tanah 35.703.009 845.040 4.565.748 - 243.083 41.356.880 Land
Bangunan 8.744.626 549.251 - (1.423) 1.866.395 11.158.849 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 14.041.216 473.980 - (52.242) 685.422 15.148.376 and computer
Kendaraan bermotor 230.748 15.603 - (944) 5.451 250.858 Vehicles
Aset dalam pembangunan 3.799.035 2.123.973 - (928) (2.800.351) 3.121.729 Construction in progress
62.518.634 4.007.847 4.565.748 (55.537) - 71.036.692
Aset hak guna 4.984.633 2.255.067 - (306.494) - 6.933.206 Right of use assets
67.503.267 6.262.914 4.565.748 (362.031) - 77.969.898
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct ownership
Bangunan 3.554.636 563.517 - (1.423) (6) 4.116.724 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 11.855.255 985.823 - (52.048) - 12.789.030 and computer
Kendaraan bermotor 185.647 15.970 - (944) 6 200.679 Vehicles
15.595.538 1.565.310 - (54.415) - 17.106.433
Aset hak guna 2.762.937 1.852.876 - (292.914) - 4.322.899 Right of use assets
18.358.475 3.418.186 - (347.329) - 21.429.332
Nilai buku neto Net book value
Pemilikan langsung Direct ownership
Tanah 41.356.880 Land
Bangunan 7.042.125 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 2.359.346 and computer
Kendaraan bermotor 50.179 Vehicles
Aset dalam pembangunan 3.121.729 Construction in progress
53.930.259
Aset hak guna 2.610.307 Right of use assets
56.540.566
*) Per tanggal 31 Desember 2021 terdapat aset tetap yang direvaluasi *) As of 31 December 2021, fixed assets are revaluated to
sebesar Rp31.138.472 terdiri dari Bank sebesar Rp30.706.364 dan Rp31,138,472 which consist of Bank amounted to Rp30,706,364 and
Entitas Anak sebesar Rp432.108. Subsidiaries amounted to Rp432,108.
**) Per tanggal 31 Desember 2022 terdapat aset tetap yang direvaluasi **) As of 31 December 2022, fixed assets are revaluated to
sebesar Rp35.704.220 terdiri dari Bank sebesar Rp35.272.112 dan Rp35,704,220 which consist of Bank amounted to Rp35,272,112 and
Entitas Anak sebesar Rp432.108. Subsidiaries amounted to Rp432,108.
Aset dalam pembangunan pada tanggal Construction in progress as of 31 December 2023
31 Desember 2023 dan 2022 adalah sebagai and 2022 are as follows:
berikut:
2023 2022
Bangunan 2.903.663 2.336.700 Buildings
Komputer dan perangkat keras Computers and other
lainnya yang belum hardware that
terinstalasi 982.019 713.396 have not been installed
Tanah 430.513 - Land
Perlengkapan dan inventaris kantor 43.963 47.165 Office equipment and inventory
Kendaraan bermotor 22 344 Vehicles
Lain-lain 78.433 24.124 Others
4.438.613 3.121.729
1284 PT Bank Mandiri (Persero) Tbk 217
Page 778
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued)
a. Rincian aset tetap adalah sebagai berikut a. The details of fixed assets were as follows
(lanjutan): (continued):
Estimasi persentase tingkat penyelesaian aset The estimated percentage of completion of
dalam pembangunan pada tanggal construction in progress as of 31 December 2023
31 Desember 2023 dan 2022 untuk komputer and 31 December 2022 for computers and other
dan perangkat keras lainnya yang belum hardware that have not been installed was ranging
terinstalasi adalah masing-masing berkisar between 22.00% - 85.00%, respectively.
22,00% - 85,00%.
Aset hak guna pada tanggal 31 Desember 2023 Right of use assets as of 31 December 2023 are
adalah sebagai berikut: as follows:
2023
Saldo Saldo
1 Januari/ Penambahan/ Pengurangan/ Reklasifikasi/ 31 Desember/
January 2023 Additions Deductions Reclassifications December 2023
Biaya perolehan At cost
Bangunan 5.815.928 1.740.098 (200.477) - 7.355.549 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 59.454 3.260 (3.502) - 59.212 and computer
Kendaraan bermotor 1.057.824 254.920 - - 1.312.744 Vehicles
6.933.206 1.998.278 (203.979) - 8.727.505
Akumulasi penyusutan Accumulated depreciation
Bangunan 3.618.037 1.467.568 (200.274) - 4.885.331 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 34.665 12.565 (3.502) - 43.728 and computer
Kendaraan bermotor 670.197 292.121 - - 962.318 Vehicles
4.322.899 1.772.254 (203.776) 5.891.377
Nilai buku neto Net book value
Bangunan 2.470.218 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 15.484 and computer
Kendaraan bermotor 350.426 Vehicles
2.836.128
Aset hak guna pada tanggal 31 Desember 2022 Right of use assets as of 31 December 2022 are
adalah sebagai berikut: as follows:
2022
Saldo Saldo
1 Januari/ Penambahan/ Pengurangan/ Reklasifikasi/ 31 Desember/
January 2022 Additions Deductions Reclassifications December 2022
Biaya perolehan At cost
Bangunan 4.048.156 1.999.439 (231.667) - 5.815.928 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 29.083 30.371 - - 59.454 and computer
Kendaraan bermotor 907.394 225.257 (74.827) - 1.057.824 Vehicles
4.984.633 2.255.067 (306.494) - 6.933.206
Akumulasi penyusutan Accumulated depreciation
Bangunan 2.293.803 1.553.974 (229.740) - 3.618.037 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 12.370 22.295 - - 34.665 and computer
Kendaraan bermotor 456.764 276.607 (63.174) - 670.197 Vehicles
2.762.937 1.852.876 (292.914) - 4.322.899
Nilai buku neto Net book value
Bangunan 2.197.891 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 24.789 and computer
Kendaraan bermotor 387.627 Vehicles
2.610.307
218 ANNUAL REPORT 2023 1285
Page 779
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued)
a. Rincian aset tetap adalah sebagai berikut a. The details of fixed assets were as follows
(lanjutan): (continued):
Tabel berikut menyajikan beban hak guna yang The table below shows the right of use expenses
dilaporkan dalam laporan laba rugi konsolidasian: in consolidated statement of profit or loss:
2023
Beban yang
Beban Beban berhubungan
penyusutan bunga atas dengan sewa
aset hak liabilitas sewa/ jangka pendek/
guna/ Interest Expenses
Depreciation of expenses related to
right of use of lease short term
assets liabilities lease
Bangunan 1.467.568 41.972 15.149 Building
Perlengkapan, peralatan kantor Furniture and fixture, office equipment
dan komputer 12.565 1.589 12.911 and computer
Kendaraan bermotor 292.121 25.553 2.237 Vehicles
Total yang diakui dalam Total recognised in consolidated
laporan laba rugi konsolidasian 1.772.254 69.114 30.297 statement of profit or loss
2022
Beban yang
Beban Beban berhubungan
penyusutan bunga atas dengan sewa
aset hak liabilitas sewa/ jangka pendek/
guna/ Interest Expenses
Depreciation of expenses related to
right of use of lease short term
assets liabilities lease
Bangunan 1.553.974 37.049 20.596 Building
Perlengkapan, peralatan kantor Furniture and fixture, office equipment
dan komputer 22.295 1.922 4.095 and computer
Kendaraan bermotor 276.607 25.054 2.154 Vehicles
Total yang diakui dalam Total recognised in consolidated
laporan laba rugi konsolidasian 1.852.876 64.025 26.845 statement of profit or loss
Bank menyewa beberapa aset termasuk Bank entered into rental agreement for a number
kendaraan, rumah dinas, gedung kantor, ruang of assets including vehicle, office house, office
ATM dan lain-lain. Rata-rata masa sewa adalah 2 building, ATM spaces and others. The average
(dua) tahun. lease term is 2 (two) years.
Bank juga memiliki sewa tertentu dengan masa Bank also has a number lease with leases terms
sewa 12 bulan atau kurang dan sewa aset 12 months or less and low value underlying asset.
bernilai rendah. Bank menerapkan pengecualian Bank applied the exception for the short term
untuk sewa jangka pendek dan sewa bernilai leases and low value leases.
rendah untuk sewa tersebut.
1286 PT Bank Mandiri (Persero) Tbk 219
Page 780
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued)
b. Lain-lain b. Others
1. Perjanjian Kerjasama Pembangunan, 1. The Joint Agreement of Build, Operate,
Pengoperasian dan Penyerahan (Build, Transfer
Operate, Transfer)
Pada tanggal 28 Desember 2018 telah On 28 December 2018, the Bank has signed
ditandatangani Perjanjian Kerjasama the joint agreement of Build, operate, and
Pembangunan, Pengoperasian dan transfer for asset at Jl Proklamasi
Penyerahan (Build, Operate, Transfer) atas No. 31 Jakarta for 30 years period with
aset di Jalan Proklamasi PT Wijaya Karya Bangunan Gedung Tbk. in
No. 31 Jakarta untuk jangka waktu 30 tahun order to optimize the strategic assets of Bank
dengan Mitra Kerjasama PT Wijaya Karya Mandiri by prioritizing the cooperation through
Bangunan Gedung Tbk. dalam rangka BUMN synergy.
optimalisasi aset strategis milik Bank Mandiri
dengan mengutamakan kerjasama sinergi
BUMN.
2. Revaluasi 2. Revaluation
Revaluasi Tahun 2015 - 2016 Revaluation year 2015 - 2016
Berdasarkan Peraturan Menteri Keuangan Based on Minister of Finance of the Republic
Republik Indonesia (PMK) of Indonesia Regulation (PMK)
No. 191/PMK.010/2015 tanggal 15 Oktober No. 191/PMK.010/2015 dated 15 October
2015 tentang Penilaian Kembali Aktiva Tetap 2015 regarding Revaluation of Fixed Assets
Untuk Tujuan Perpajakan Bagi Permohonan for Tax Purposes for Applications Filed in
yang Diajukan Pada Tahun 2015 dan Tahun 2015 and 2016, with the first amendment
2016, dengan perubahan pertama melalui through the Minister of Finance Regulation No.
Peraturan Menteri Keuangan No. 233/PMK.03/2015 dated 21 December 2015
233/PMK.03/2015 tanggal 21 Desember and the second amendment of the Minister of
2015 dan perubahan kedua Peraturan Finance Regulation No. 29/PMK.03/2016
Menteri Keuangan No. 29/PMK.03/2016 dated 19 February 2016. The Group has
tanggal 19 Februari 2016, Grup telah assigned registered independent appraisers to
menugaskan perusahaan jasa penilai assess (revaluate) its fixed asset (land).
terdaftar untuk melaksanakan penilaian
(revaluasi) aset tetap atas tanah.
Penilaian atas tanah dilakukan oleh penilai The valuations of land are performed by the
independen eksternal Kantor Jasa Penilai external independent appraisers, Public
Publik (KJPP) Amin, Nirwan, Alfiantori dan Appraiser Firm (KJPP) Amin, Nirwan, Alfiantori
Rekan (ANA) dan KJPP Muttaqin, Bambang, and Partners (ANA) and KJPP Muttaqin,
Purwanto, Rozak, Uswatun dan Rekan Bambang, Purwanto, Rozak, Uswatun and
(MBPRU). Penilaian dilakukan sesuai Partners (MBPRU). Appraisals are performed
dengan dan tunduk kepada ketentuan- based on the Concept and General Principles
ketentuan dari Konsep dan Prinsip Umum of Appraisers (KPUP) article 17 in Indonesian
Penilaian (KPUP) poin 17 dalam Standar Appraisal Standards (SPI) year 2015.
Penilaian Indonesia (SPI) tahun 2015.
Dalam pengukuran nilai wajar tanah, KJPP In the fair value measurement of the land, the
memperhitungkan kemampuan peserta KJPP consider a market participant’s ability to
pasar untuk menghasilkan manfaat ekonomi generate economic benefits by using the
dengan penggunaan tertinggi dan terbaik assets in its highest and best use or by selling
atas aset atau dengan menjual aset ke it to another market participant that would use
peserta pasar lain yang akan menggunakan the asset in its highest and best use. The
aset pada kondisi tertinggi dan penggunaan valuation method used by the KJPP are
terbaik. Metode penilaian yang digunakan market approach and cost approach.
oleh KJPP adalah pendekatan pasar dan
pendekatan biaya.
220 ANNUAL REPORT 2023 1287
Page 781
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued)
b. Lain-lain (lanjutan) b. Others (continued)
2. Revaluasi (lanjutan) 2. Revaluation (continued)
Revaluasi Tahun 2015 – 2016 (lanjutan) Revaluation year 2015 – 2016 (continued)
Berdasarkan Laporan Penilaian dari KJPP Based on the Assessment Report of the KJPP
MBPRU tanggal 21 Desember 2015 (Entitas MBPRU dated 21 December 2015
Anak) dan 11 April 2016 (Bank) serta KJPP (Subsidiaries) and 11 April 2016 (Bank) and
ANA tanggal 13 April 2016 (Bank), nilai aset KJPP ANA dated 13 April 2016 (Bank), the
tetap berikut mengalami kenaikan nilai value of fixed assets and its increase are as
adalah sebagai berikut: follows:
Kenaikan nilai
(sebelum pajak)/
Nilai pasar/ Nilai buku/ Increase in value
Aset tetap Fair value Book value (before tax) Fixed assets
Tanah 28.822.150 2.880.116 25.942.034 Land
Untuk menentukan nilai pasar tersebut, To determine the fair value, KJPP ANA and
KJPP ANA dan KJPP MBPRU KJPP MBPRU uses the assessment to
menggunakan metodologi penilaian methodology of Market Approach SPI
Pendekatan Pasar (Market Approach) SPI 2015-KPUP 17 with direct comparison
2015-KPUP 17 dengan metode method.
perbandingan langsung.
Hasil revaluasi aset tetap untuk Bank The results of revaluation of fixed assets of the
tersebut telah disetujui oleh Direktorat Bank were approved by the Directorate
Jenderal Pajak (DJP) melalui Kepala Kantor General of Taxes (DGT) through the Head of
Wilayah DJP Wajib Pajak Besar melalui Regional Office Large Tax Payer through
Surat Keputusan No. KEP-418/WPJ.19/2016 Decree No. KEP-418/WPJ.19/2016 dated
tanggal 25 Mei 2016. Hasil revaluasi aset 25 May 2016. The results of revaluation of
tetap Entitas Anak juga telah disetujui oleh fixed assets of subsidiary had been approved
DJP pada tanggal 8 Januari 2016. by the DGT on 8 January 2016.
Revaluasi Tahun 2019 Revaluation Year 2019
Di tahun 2019, Bank melakukan penilaian In 2019, Bank has performed land revaluation.
kembali atas tanah. Penilaian atas tanah The valuation of land was performed by
dilakukan oleh penilaian independen external independent appraisers of the KJPP
eksternal KJPP Yanuar Bey dan Rekan dan Yanuar Bey and Partners and KJPP Iwan
KJPP Iwan Bachron dan Rekan. Penilaian Bachron and Partners. The assessment was
dilakukan sesuai dengan dan tunduk kepada performed in accordance with and subject to
ketentuan-ketentuan dari Konsep dan Prinsip the provisions of the General Assessment
Umum Penilaian poin 17 dalam SPI tahun Concepts and Principles article 17 in the SPI
2018. of year 2018.
Dalam pengukuran nilai wajar tanah, KJPP In the fair value measurement of the land, the
memperhitungkan kemampuan peserta KJPP takes into account the market
pasar untuk menghasilkan manfaat ekonomi participants’ ability to generate economic
dengan penggunaan tertinggi dan terbaik benefits to the highest and best use of the
atas aset atau dengan menjual aset ke assets or by selling assets to other market
peserta pasar lain yang akan menggunakan participants would use the asset on the
aset pada kondisi tertinggi dan penggunaan highest and best use condition. The valuation
terbaik. Metode penilaian yang digunakan methods used by KJPP are the market
oleh KJPP adalah pendekatan pasar, approach, income approach and cost
pendekatan pendapatan dan pendekatan approach.
biaya.
1288 PT Bank Mandiri (Persero) Tbk 221
Page 782
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued)
b. Lain-lain (lanjutan) b. Others (continued)
2. Revaluasi (lanjutan) 2. Revaluation (continued)
Revaluasi Tahun 2015 - 2016 (lanjutan) Revaluation year 2015 - 2016 (continued)
Berdasarkan Laporan Penilaian dari KJPP Based on the Appraisal Report of KJPP
Yanuar Bey tanggal 8 Juli 2019 dan KJPP Yanuar Bey on 8 July 2019 and KJPP Iwan
Iwan Bachron tanggal 9 Agustus 2019, nilai Bachron on 9 August 2019, the value of fixed
aset tetap berikut kenaikan nilainya adalah assets and its value increase are as follows:
sebagai berikut:
Kenaikan nilai
(sebelum pajak)/
Nilai pasar/ Nilai buku/ Increase in value
Aset tetap Fair value Book value (before tax) Fixed assets
Tanah 33.596.578 29.725.630 3.870.948 Land
Untuk menentukan nilai pasar tersebut, To determine the fair value, KJPP Yanuar Bey
KJPP Yanuar Bey dan rekan dan KJPP Iwan and partners and KJPP Iwan Bachron and
Bachron dan rekan menggunakan partners use the market approach
metodologi penilaian Pendekatan Pasar methodology of SPI 2018-KPUP 15.2 using
(Market Approach) SPI 2018-KPUP 15.2 direct comparison method.
dengan metode perbandingan langsung.
Revaluasi Tahun 2022 Revaluation Year 2022
Di tahun 2022, Bank melakukan penilaian In 2022, the Bank performed revaluations of
kembali atas tanah. Penilaian atas tanah land. The valuations of land was performed by
dilakukan oleh penilaian independen external independent appraisers of the KJPP
eksternal KJPP Muttaqin, Bambang, Muttaqin, Bambang, Purwanto, Rozak,
Purwanto, Rozak, Uswatun dan Rekan dan Uswatun and Partners, and Dasa'at Yudistira
KJPP Dasa’at Yudistira dan Rekan. and Partners. The valuations are performed in
Penilaian dilakukan sesuai dengan dan accordance with and subject to the provisions
tunduk kepada ketentuan-ketentuan dari of the General Concepts and Principles of
Konsep dan Prinsip Umum Penilaian poin 17 Assessment article 17 in the SPI of year 2018.
dalam tahun 2018.
Dalam pengukuran nilai wajar tanah, KJPP In assessing the fair value of land, KJPP takes
memperhitungkan kemampuan peserta into account the ability of market participants
pasar untuk menghasilkan manfaat ekonomi to generate economic benefits with the highest
dengan penggunaan tertinggi dan terbaik and best use of assets or by selling assets to
atas aset atau dengan menjual aset ke other market participants who will use assets
peserta pasar lain yang akan menggunakan in the highest conditions and best use. The
aset pada kondisi tertinggi dan penggunaan valuation method used by KJPP is the market
terbaik. Metode penilaian yang digunakan approach, income approach and cost
oleh KJPP adalah pendekatan pasar, approach. Based on the Appraisal Report
pendekatan pendapatan dan pendekatan from, KJPP Muttaqin, Bambang, Purwanto,
biaya. Berdasarkan Laporan Penilaian dari Rozak, Uswatun and Partners (Signed by
KJPP Muttaqin Bambang Purwanto Rozak Ir. Muhammad Adil Muttaqin, M.Sc., MAPPI
Uswatun dan Rekan (yang ditandatangani (Cert) with Registered Letter (STTD)
oleh Ir. Muhammad Adil Muttaqin, M.Sc., STTD.PP-83/PM.2/2018) on 16 December
MAPPI (Cert) dengan nomor Surat Tanda 2022 and KJPP Dasa'at Yudistira and
Terdaftar (STTD) STTD.PP-83/PM.2/2018) Partners (Signed by Dasa’at Alam Ratu, S.P.,
tertanggal 16 Desember 2022 dan KJPP MAPPI (Cert) with Registered Letter (STTD)
Dasa’at Yudistira dan Rekan (yang STTD.PP-93/PM.2/2018) on 19 December
ditandatangani oleh Dasa’at Alam Ratu, 2022, the value of fixed assets and the
S.P., MAPPI (Cert) dengan nomor STTD increase in value are as follows:
STTD.PP-93/PM.2/2018) tertanggal
19 Desember 2022, nilai aset tetap berikut
kenaikan nilainya adalah sebagai berikut:
Kenaikan nilai
(sebelum pajak)/
Nilai pasar/ Nilai buku/ Increase in value
Aset tetap Fair value Book value (before tax) Fixed assets
Tanah 38.639.890 34.074.142 4.565.748 Land
222 ANNUAL REPORT 2023 1289
Page 783
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued)
b. Lain-lain (lanjutan) b. Others (continued)
2. Revaluasi (lanjutan) 2. Revaluation (continued)
Untuk menentukan nilai pasar tersebut, To determine market value, the Public
KJPP Muttaqin, Bambang, Purwanto, Rozak, Appraiser Firm (KJPP) Muttaqin, Bambang,
Uswatun dan Rekan dan KJPP Dasa’at Purwanto, Rozak, Uswatun and Partners and
Yudistira dan Rekan menggunakan KJPP Dasa’at Yudistira and Partners use
metodologi penilaian Pendekatan Pasar Market Approach methodology of SPI 2018-
(Market Approach) SPI 2018-KPUP 15.2 KPUP 15.2 with direct comparison method.
dengan metode perbandingan langsung.
3. Penilaian pada nilai wajar aset yang dimiliki 3. Assessment in the fair value of assets owned
Bank pada tanggal 31 Desember 2023 dan by the Bank on 31 December 2023 and 2022
2022 adalah untuk tanah dengan uses revaluation method for lands and Sales
menggunakan revaluasi, sedangkan untuk Value of Taxable Object for Buildings
bangunan menggunakan Nilai Jual Objek (“NJOP”). As of 31 December 2023, the
Pajak (NJOP). Pada tanggal 31 Desember revaluation value of land and NJOP owned by
2023, nilai revaluasi tanah dan NJOP the Bank was Rp41,432,265 and Rp5,409,575,
bangunan yang dimiliki Bank masing-masing respectively. As of 31 December 2022, the
bernilai Rp41.432.265 dan Rp5.409.575. revaluation value of land and NJOP owned by
Pada tanggal 31 Desember 2022, nilai the Bank was Rp41,371,421 and
revaluasi tanah dan NJOP bangunan yang Rp5,153,212, respectively. On 2 October 2023
dimiliki Bank masing-masing sebesar and 1 November 2023, there were abandoned
Rp41.371.421 dan Rp5.153.212. Pada properties reclassified as fixed assets. These
tanggal 2 Oktober 2023 dan tanggal assets consist of land and buildings located at
1 November 2023, terdapat properti Jl. Kapten PA. Tendean No. 54 Pare-Pare and
terbengkalai yang direklasifikasi menjadi Jl. MT. Haryono Kav. 19, South Jakarta, with a
aset tetap. Aset tersebut berupa Tanah dan total book value of Rp16,546.
Bangunan yang berlokasi di Jl. Kapten PA.
Tendean No. 54 Pare-Pare dan Jl. MT.
Haryono Kav. 19, Jakarta Selatan dengan
total nilai buku sebesar Rp16.546.
4. Nilai tanah Bank berdasarkan model biaya 4. The value of land based on cost model as of
pada tanggal 31 Desember 2023 dan 2022 31 December 2023 and 2022 amounted to
adalah masing-masing sebesar Rp5.728.045 Rp5,728,045 and Rp5,667,200, respectively.
dan Rp5.667.200.
Tabel di bawah ini menyajikan instrumen The table below presents non-financial
non-keuangan yang diakui pada nilai wajar instruments recognised at fair value based on
berdasarkan hierarki yang digunakan Bank the hierarchy used by the Bank to determine
untuk menentukan dan mengungkapkan nilai and disclose the fair value of non-financial
wajar dari instrumen non-keuangan: instruments:
(i) Tingkat 1: Dikutip dari harga pasar aktif (i) Level 1: Quoted prices on active markets
untuk aset atau liabilitas yang identik; for identical assets or liabilities;
(ii) Tingkat 2: Teknik valuasi dimana (ii) Level 2: Valuation technique in which all
seluruh input yang memiliki efek inputs which have a significant effect on
signifikan terhadap nilai wajar yang the recorded fair value are observable,
tercatat dapat diobservasi baik secara either directly or indirectly;
langsung atau tidak langsung;
(iii) Tingkat 3: Teknik valuasi dimana (iii) Level 3: Valuation techniques in which all
seluruh input yang memiliki efek inputs have a significant effect on the
signifikan terhadap nilai wajar yang recorded fair value that cannot be
tercatat tidak dapat diobservasi dari data observed from market data.
pasar.
2023
Tingkat 1/ Tingkat 2/ Tingkat 3/ Nilai wajar/
Level 1 Level 2 Level 3 Fair value
Tanah - 41.432.265 - 41.432.265 Land
2022
Tingkat 1/ Tingkat 2/ Tingkat 3/ Nilai wajar/
Level 1 Level 2 Level 3 Fair value
Tanah - 41.371.421 - 41.371.421 Land
1290 PT Bank Mandiri (Persero) Tbk 223
Page 784
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued)
b. Lain-lain (lanjutan) b. Others (continued)
4. Nilai tanah Bank berdasarkan model biaya 4. The value of land based on cost model as of
pada tanggal 31 Desember 2023 dan 2022 31 December 2023 and 2022 amounted to
adalah masing-masing sebesar Rp5.728.045 Rp5,728,045 and Rp5,667,200, respectively.
dan Rp5.667.200. (lanjutan) (continued)
Nilai wajar tingkat 2 dari tanah dihitung The fair value of land for level 2 is calculated
dengan menggunakan pendekatan using the comparison of market price
perbandingan harga pasar dan estimasi approach and estimation of income and
pendapatan dan biaya yang dihasilkan oleh expenses generated by the asset. The market
aset. Harga pasar dari tanah yang paling price of the land that most closely adjusted for
mendekati disesuaikan dengan perbedaan differences in the primary attributes such as
atribut utama seperti ukuran aset, lokasi dan asset size, location and usage of assets. The
penggunaan aset. Input yang paling most significant input in this assessment
signifikan dalam pendekatan penilaian ini approach is the assumption of the price per
adalah asumsi harga per meter. meter.
5. Hak atas tanah diperoleh berdasarkan 5. Land rights acquired through Leasehold
Sertifikat Hak Guna Bangunan (“HGB”) yang Certificate (“HGB”) that can be renewed will
dapat diperbaharui dengan masa yang akan expire between 2023 until 2042. Based on
berakhir antara tahun 2023 sampai tahun past experience, the Group believes that they
2042. Mengacu pada praktik di masa can extend the HGB.
lampau, Grup memiliki keyakinan dapat
memperpanjang HGB tersebut.
6. Pada tanggal 31 Desember 2023, Bank 6. As of 31 December 2023, the Bank has
Mandiri telah mengasuransikan aset tetap insured its fixed assets (excluding land rights,
(tidak termasuk hak atas tanah, aset dalam construction in progress and the leased
pembangunan dan aset sewa) untuk property) to cover potential losses against fire,
menutupi kemungkinan kerugian terhadap theft and natural disaster to PT Estika Jasa
risiko kebakaran, pencurian dan bencana Tama and PT Asuransi Dayin Mitra, in their
alam kepada PT Estika Jasa Tama dan entirety, are third parties in relation to PT Krida
PT Asuransi Dayin Mitra keseluruhannya Upaya Tunggal, PT Asuransi Kredit Indonesia,
adalah pihak ketiga, PT Krida Upaya and PT Asuransi Jasa Raharja Putera all of
Tunggal, PT Asuransi Kredit Indonesia, dan these insurance companies are related
PT Asuransi Jasa Raharja Putera parties, with total insured amount
keseluruhannya adalah pihak berelasi, approximately Rp12,577,853 (31 December
dengan nilai jumlah pertanggungan asuransi 2022: Rp11,334,849). Management believes
berkisar Rp12.577.853 (31 Desember 2022: that the insurance coverage is adequate to
Rp11.334.849). Manajemen berpendapat cover possible losses on the assets insured.
bahwa nilai pertanggungan tersebut telah
memadai untuk menutupi kemungkinan
kerugian yang terjadi atas aset tetap yang
dipertanggungkan.
7. Aset tetap yang telah disusutkan penuh 7. The fixed assets that have been fully
namun masih digunakan oleh Bank Mandiri depreciated but still in use by Bank Mandiri
antara lain berupa mesin-mesin kantor, consist of several things such as office
peralatan percetakan, peralatan kantor dan machine, printing office equipment and office
perumahan. houses.
8. Manajemen berpendapat tidak terdapat 8. Management believes that there is no
indikasi penurunan nilai atas aset tetap yang indication on impairment of fixed assets as of
dimiliki Bank pada tanggal 31 Desember 31 December 2023 and 2022.
2023 dan 2022.
224 ANNUAL REPORT 2023 1291
Page 785
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
19. ASET TAKBERWUJUD 19. INTANGIBLE ASSETS
2023
Saldo Saldo
awal/ akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassifications balane
Nilai Perolehan At cost
Perangkat lunak 9.060.895 322.542 - 568.742 9.952.179 Software
Goodwill 787.466 - - - 787.466 Goodwill
Aset brand Yokke 59.334 - - 22.372 81.706 Yokke brand assets
Aset dalam pembangunan 1.804.345 1.612.117 - (568.742) 2.847.720 Construction in progress
11.712.040 1.934.659 - 22.372 13.669.071
Akumulasi amortisasi Accumulated amortisation
Perangkat lunak 6.595.087 1.141.998 - - 7.737.085 Software
Aset brand Yokke 23.344 11.672 - 22.372 57.388 Yokke brand assets
6.618.431 1.153.670 - 22.372 7.794.473
Nilai buku neto Net book value
Perangkat lunak 2.215.094 Software
Goodwill 787.466 Goodwill
Aset brand Yokke 24.318 Yokke brand assets
Aset dalam pembangunan 2.847.720 Construction in progress
5.874.598
2022
Saldo Saldo
awal/ akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassifications balane
Nilai Perolehan At cost
Perangkat lunak 7.155.215 172.647 - 1.733.033 9.060.895 Software
Goodwill 787.466 - - - 787.466 Goodwill
Aset brand Yokke 59.334 - - - 59.334 Yokke brand assets
Aset dalam pembangunan 2.632.746 919.152 (14.520) (1.733.033) 1.804.345 Construction in progress
10.634.761 1.091.799 (14.520) - 11.712.040
Akumulasi amortisasi Accumulated amortisation
Perangkat lunak 5.511.330 1.083.779 (22) - 6.595.087 Software
Aset brand Yokke 11.672 11.672 - - 23.344 Yokke brand assets
5.523.002 1.095.451 (22) - 6.618.431
Nilai buku neto Net book value
Perangkat lunak 2.465.808 Software
Goodwill 787.466 Goodwill
Aset brand Yokke 35.990 Yokke brand assets
Aset dalam pembangunan 1.804.345 Construction in progress
5.093.609
Perangkat lunak diamortisasi selama umur ekonomis Software is amortised over its economic useful life,
yaitu 5 tahun (Catatan 2.r.i). which is 5 years (refer to Note 2.r.i).
Pada tanggal 31 Desember 2023 dan 31 Desember As of 31 December 2023 and 2022, included in
2022, termasuk dalam aset takberwujud adalah aset intangible assets is the Yokke brand asset from its
brand Yokke dari Entitas Anak PT Mandiri Capital Subsidiary, namely PT Mandiri Capital Indonesia (MCI)
Indonesia (MCI) senilai Rp24.318 dan Rp35.990 (neto worth Rp24,318 and Rp35,990 (net - accumulated
setelah akumulasi amortisasi) diamortisasi selama amortisation) amortised over its economic useful life of
umur ekonomis 7 tahun dengan metode garis lurus. 7 years using the straight-line method.
Pada tanggal 31 Desember 2023 dan 2022, termasuk As of 31 December 2023 and 2022, included in the
dalam perangkat lunak adalah aset dalam software balance are construction in progress for
pembangunan masing-masing sebesar Rp2.847.721 software amounted to Rp2,847,721 and Rp1,804,345,
dan Rp1.804.345. Estimasi persentase tingkat respectively. The estimated percentage of completion
penyelesaian perangkat lunak pada tanggal of software as of 31 December 2023 was ranging
31 Desember 2023 adalah berkisar 5,00% - 85,00% between 5.00% - 85.00% (31 December 2022: 5.00% -
(31 Desember 2022: 5,00% - 85,00%). 85.00%).
Goodwill merupakan nilai selisih antara nilai Goodwill arises from the difference between the cost of
perolehan dan nilai wajar dari aset bersih yang acquisition with the fair value of Subsidiaries assets
diakuisisi. Secara berkala, goodwill dievaluasi acquired. Goodwill is assessed regularly for
terhadap penurunan nilai. Pada tanggal 31 Desember impairment. As of 31 December 2023 and 2022, there
2023 dan 2022, tidak ada dari aset takberwujud yang are no impairment of goodwill.
mengalami penurunan nilai.
1292 PT Bank Mandiri (Persero) Tbk 225
Page 786
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
20. ASET LAIN-LAIN 20. OTHER ASSETS
2023 2022
Rupiah Rupiah
Pendapatan yang masih akan Accrued income
diterima 7.560.683 7.423.143 Receivables from customer
Tagihan terkait dengan Receivables related to
transaksi ATM dan ATM and credit card
kartu kredit 7.379.308 2.078.851 transactions
Receivables from customer
Piutang transaksi nasabah 2.951.299 2.311.787 transactions
Aset ijarah 2.190.107 1.484.573 Ijarah assets
Agunan yang diambil alih 1.112.684 1.145.931 Repossesed assets
Uang muka 825.973 347.593 Advance payment
Penjualan efek-efek yang masih Receivables from sales of
akan diterima 568.178 225.715 marketable securities
Biaya akuisisi kontrak asuransi Deferred insurance contract
yang ditangguhkan 489.877 499.951 acquisition fee
Tagihan kepada pemerintah 461.273 1.411.257 Receivables from government
Tagihan biaya kredit dan Receivables from credit and
trade finance 322.675 253.109 trade finance fee
Tagihan kepada pemegang polis 296.989 224.683 Receivables from policyholders
Piutang reasuransi dan Reinsurance and coinsurance
koasuransi 279.478 242.834 receivables
Aset dari unit-link 228.088 819.771 Assets from unit-link
Piutang ijarah 218.400 13.278 Ijarah receivables
Setoran jaminan yang dibayarkan 154.428 150.643 Security deposits paid
Perlengkapan kantor 137.248 123.927 Office supplies
Aset reasuransi 111.904 89.604 Reinsurance assets
Properti terbengkalai 80.737 97.284 Abandoned properties
Piutang management fee 79.565 70.871 Management fee receivables
Tagihan spot 2.896 22.901 Spot receivables
Tagihan terkait dengan Receivables related to
transaksi remittance 242 144 remittance transactions
Tagihan atas obligasi pemerintah Receivables from government
yang diagunkan - 1.773.074 bonds pledged as collateral
Lain-lain 3.682.333 2.741.846 Others
Total 29.134.365 23.552.770 Total
Mata uang asing Foreign currencies
Term Deposit Valas Foreign Exchange Term
Devisa Hasil Ekspor 3.718.376 - Deposit from Export Activities
Pendapatan yang masih akan Accrued income
diterima (Catatan 62.B.(iv)) 2.697.497 2.109.350 (Note 62.B.(iv))
Tagihan atas obligasi pemerintah Receivables from government
yang diagunkan bonds pledged as collateral
(Catatan 62.B.(iv)) 1.391.944 1.984.881 (Note 62.B.(iv))
Tagihan terkait dengan transaksi Receivables related to
remittance 902.023 886.575 remittance transactions
Tagihan biaya kredit dan Receivables from credit and
trade finance 80.347 72.850 trade finance fee
Setoran jaminan yang dibayarkan 25.225 25.831 Security deposits paid
Piutang transaksi Receivables from customer
nasabah transactions
(Catatan 62.B.(iv)) 17.837 30.849 (Note 62.B.(iv))
Piutang reasuransi dan Reinsurance and coinsurance
koasuransi 8.440 8.397 receivables
Uang muka 6.945 4.890 Advance payment
Penjualan efek-efek yang Receivables from sales of
masih akan diterima marketable securities
(Catatan 62.B.(iv)) 2.533 5.935 (Note 62.B.(iv))
Tagihan terkait dengan transaksi Receivables related to ATM
ATM dan kartu kredit transactions and credit card
(Catatan 62.B.(iv)) 85 2.023 (Note 62.B.(iv))
Tagihan kepada pemegang polis Receivables from policyholders
(Catatan 62.B.(iv)) 8 7 (Note 62.B.(iv))
Tagihan spot - 207 Spot receivables
Lain-lain 1.489.116 1.759.496 Others
Total 10.340.376 6.891.291 Total
39.474.741 30.444.061
Dikurangi: penyisihan lainnya (1.596.320) (1.746.417) Less: other allowances
Neto 37.878.421 28.697.644 Net
226 ANNUAL REPORT 2023 1293
Page 787
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
20. ASET LAIN-LAIN (lanjutan) 20. OTHER ASSETS (continued)
Pendapatan yang masih akan diterima terdiri dari Accrued income consist of interest accrued from the
bunga yang masih akan diterima dari penempatan, placement, marketable securities, government bonds,
efek-efek, obligasi pemerintah, kredit yang diberikan, loans, others receivables - trade transactions and fees
tagihan lainnya - transaksi perdagangan serta provisi and commissions.
dan komisi yang masih akan diterima.
Piutang transaksi nasabah terutama merupakan Receivables from customer transactions mainly consist
piutang yang timbul dari transaksi perdagangan efek of receivables arising from securities transactions of
Entitas Anak. Pada tanggal 31 Desember 2023 dan Bank’s Subsidiaries. As of 31 December 2023 and
2022, termasuk di dalam piutang transaksi nasabah 2022, included in receivables from customer
adalah piutang yang mengalami penurunan nilai transactions is an impaired portfolio amounted to
masing-masing sebesar Rp10.003 dan Rp6.416. Rp10,003 and Rp6,416, respectively.
Term Deposit Valas Devisa Hasil Ekspor merupakan Term Deposits of Foreign Exchange from Export
suatu instrumen dimana dana devisa hasil ekspor dari Proceeds is an instrument where foreign exchange
rekening khusus eksportir ditempatkan pada Bank from export proceeds from exporters’ special account
Indonesia melalui rekening Bank sesuai mekanisme are placed in Bank Indonesia through Bank’s accounts
pasar. in accordance with market mechanisms.
Aset Ijarah merupakan objek sewa dari transaksi Ijarah assets are lease assets from ijarah transaction,
ijarah, ijarah multijasa dan ijarah muntahiyah bittamlik ijarah multiservices, ijarah muntahiyah bittamlik
(“IMBT”) dari Entitas Anak. (“IMBT”) from Subsidiary.
Aset dari unit-link terkait dengan transaksi piutang Assets from unit-link is related to receivables from
portofolio efek dari kontrak unit-link, dari reksadana securities portfolio transactions of unit-link contracts in
kepada Entitas Anak. Subsidiary’s mutual fund.
Tagihan terkait dengan transaksi ATM dan kartu Receivables related to ATM and credit card
kredit terdiri dari tagihan atas transaksi ATM dalam transactions consist of receivable arising from ATM
jaringan ATM Bersama, Prima dan Link dan tagihan transactions within ATM Bersama, Prima and Link
atas Visa, Master Card dan JCB untuk transaksi kartu network as well as receivables from Visa, Master Card
kredit. and JCB as a result of credit card transactions.
Tagihan atas Obligasi Pemerintah yang diagunkan Receivables from government bonds pledged as
merupakan tagihan terkait transaksi repo to maturity collateral represent receivables related repo to maturity
dengan pihak ketiga, dimana Bank Mandiri transactions with third parties, ROI 23NN with nominal
mengalihkan obligasi pemerintah ROI 23NN dengan value of USD37,000,000 (full amount), ROI 24 with
nilai nominal sebesar USD37.000.000 (nilai penuh), nominal value of USD40,940,000 (full amount) and ROI
ROI 24 dengan nilai nominal sebesar USD40.940.000 25 with nominal value of USD50,000,000 (full amount)
(nilai penuh) dan ROI 25 dengan nilai nominal and recorded receivables equivalent to the market
sebesar USD50.000.000 (nilai penuh) dan kemudian value of ROI 23NN, ROI 24 and ROI 25. The
mencatat tagihan sebesar nilai pasar (market value) receivables will be settled at net basis with settlement
dari ROI 23NN, ROI 24 dan ROI 25 tersebut. Tagihan of Bank’s liabilities to the counterparty amounted to
ini akan diselesaikan secara neto dengan USD24,926,000 (full amount) due on
penyelesaian liabilitas Bank Mandiri kepada 11 January 2023, USD31,270,000 (full amount) due on
counterparty, sebesar USD24.926.000 (nilai penuh) 15 January 2024 and USD34,782,000 (full amount) due
pada tanggal jatuh tempo 11 Januari 2023, on 15 January 2025 (Note 36d).
USD31.270.000 (nilai penuh) pada tanggal jatuh
tempo 15 Januari 2024 dan USD34.782.000 (nilai
penuh) pada tanggal jatuh tempo 15 Januari 2025
(Catatan 36d).
Biaya akuisisi kontrak asuransi yang ditangguhkan Subsidiary deferred insurance contract acquisition fee
terdiri dari biaya akuisisi untuk produk asuransi unit consists of deferred acquisition cost of unit link back
link back end loading dan unit link hybrid yang end loading and unit link hybrid insurance product and
ditangguhkan dan diamortisasi dengan metode garis was amortised with straight-line method from
lurus dari Entitas Anak. Subsidiaries.
Tagihan kepada pemegang polis merupakan tagihan Receivables from policyholders represent receivables
Entitas Anak kepada pemegang polis atas premi from the Subsidiary’s to its policyholders related to
produk non unit-link pemegang polis. premium of non unit-link products.
1294 PT Bank Mandiri (Persero) Tbk 227
Page 788
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
20. ASET LAIN-LAIN (lanjutan) 20. OTHER ASSETS (continued)
Pada tanggal 31 Desember 2023 dan 2022, penjualan As of 31 December 2023 and 2022, receivables from
efek-efek yang masih akan diterima merupakan sales of marketable securities are receivables from sale
tagihan yang timbul dari transaksi penjualan efek-efek of marketable securities with maturity date on
yang jatuh tempo penyelesaiannya masing-masing 2 January 2024 dan 3 January 2023.
pada tanggal 2 Januari 2024 dan 3 Januari 2023.
Lain-lain terutama terdiri dari rekening antar kantor, Others mainly consist of inter-office accounts, various
berbagai macam tagihan dari transaksi kepada pihak form of receivables from transaction with third parties,
ketiga dalam rangka transaksi, antara lain transaksi including clearing transactions and others.
kliring dan lain-lain.
Mutasi penyisihan kerugian aset lain-lain adalah Movement of allowance for impairment losses of other
sebagai berikut: assets are as follows:
2023 2022
Saldo awal tahun 1.746.417 1.690.929 Beginning balance
(Pembalikan)/penyisihan
selama tahun (Reversal)/allowance during
berjalan (Catatan 47) (153.700) 187.131 the year (Note 47)
Lain-lain*) 3.603 (131.643) Others*)
Saldo akhir tahun 1.596.320 1.746.417 Ending balance
*)
Termasuk selisih kurs karena penjabaran mata uang asing. *)
Included effect of foreign currencies translation.
Manajemen berpendapat bahwa total penyisihan Management believes that the allowance for
kerugian aset lain-lain telah memadai. impairment losses of other assets is adequate.
21. SIMPANAN NASABAH - GIRO DAN GIRO WADIAH 21. DEPOSITS FROM CUSTOMERS - DEMAND
DEPOSITS AND WADIAH DEMAND DEPOSITS
a. Berdasarkan mata uang, pihak berelasi dan pihak a. By currencies, related parties and third parties:
ketiga:
2023 2022
Rupiah Rupiah
Pihak berelasi (Catatan 56) 95.956.127 96.693.975 Related parties (Note 56)
Pihak ketiga 270.787.431 234.631.125 Third parties
Total 366.743.558 331.325.100 Total
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) 70.681.705 60.553.443 Related parties (Note 56)
Pihak ketiga 114.933.893 127.199.419 Third parties
Total (Catatan 62.B.(iv)) 185.615.598 187.752.862 Total (Note 62.B.(iv))
552.359.156 519.077.962
Termasuk di dalam saldo simpanan giro adalah Included in demand deposits were wadiah demand
giro wadiah masing-masing sebesar deposits amounted to Rp20,847,524 and
Rp20.847.524 dan Rp21.797.852 pada tanggal Rp21,797,852 as of 31 December 2023 and 2022,
31 Desember 2023 dan 2022. respectively.
228 ANNUAL REPORT 2023 1295
Page 789
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
21. SIMPANAN NASABAH - GIRO DAN GIRO WADIAH 21. DEPOSITS FROM CUSTOMERS - DEMAND
(lanjutan) DEPOSITS AND WADIAH DEMAND DEPOSITS
(continued)
b. Tingkat suku bunga rata-rata (cost of funds) dan b. Average interest rates (cost of funds) and range of
kisaran bagi hasil selama tahun berjalan: profit sharing per annum:
Tingkat suku bunga rata-rata (cost of funds) per Average interest rates (cost of funds) per annum:
tahun:
2023 2022
Rupiah 2,64% 1,88% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 1,95% 0,44% Rupiah)
Kisaran bagi hasil giro wadiah per tahun: Range of profit sharing per annum on wadiah
demand deposits:
2023 2022
Rupiah 0,02% - 0,03% 0,01% - 0,03% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 0,00% - 0,00% 0,00% - 0,00% Rupiah)
c. Giro yang dibekukan dan diblokir sebagai c. As of 31 December 2023 and 2022, demand
jaminan atas bank garansi, kredit yang diberikan, deposits pledged as collateral and blocked for
fasilitas pembayaran transaksi perdagangan bank guarantees, loans and trade finance facilities
(letter of credit yang tidak dapat dibatalkan) dan (irrevocable letter of credits) and for other
untuk tujuan lain pada tanggal 31 Desember purposes were amounted to Rp24,664,786 and
2023 dan 2022 adalah masing-masing sebesar Rp18,764,324, respectively (Notes 12B.c and
Rp24.664.786 dan Rp18.764.324 (Catatan 12B.c 31e).
dan 31e).
22. SIMPANAN NASABAH - TABUNGAN DAN 22. DEPOSITS FROM CUSTOMERS - SAVING
TABUNGAN WADIAH DEPOSITS AND WADIAH SAVING DEPOSITS
a. Berdasarkan mata uang, jenis, pihak berelasi dan a. By currencies, type, related parties and third
pihak ketiga: parties:
2023 2022
Rupiah Rupiah
Pihak berelasi (Catatan 56) Related parties (Note 56)
Tabungan Mandiri 3.749.398 3.641.055 Mandiri Saving Deposits
Pihak ketiga Third parties
Tabungan Mandiri 453.344.562 425.783.273 Mandiri Saving Deposits
Tabungan Mandiri Haji 12.545.926 10.396.440 Hajj Mandiri Saving Deposits
Total 469.639.886 439.820.768 Total
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) Related parties (Note 56)
Tabungan Mandiri 3.791.143 3.209.843 Mandiri Saving Deposits
Pihak ketiga Third parties
Tabungan Mandiri 35.860.460 37.452.155 Mandiri Saving Deposits
Total (Catatan 62.B.(iv)) 39.651.603 40.661.998 Total (Note 62.B.(iv))
509.291.489 480.482.766
Termasuk di dalam saldo simpanan tabungan Included in saving deposits were wadiah saving
adalah tabungan wadiah masing-masing sebesar deposits amounted to Rp47,026,374 and
Rp47.026.374 dan Rp44.214.405 pada tanggal Rp44,214,405 as of 31 December 2023 and 2022,
31 Desember 2023 dan 2022. respectively.
1296 PT Bank Mandiri (Persero) Tbk 229
Page 790
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
22. SIMPANAN NASABAH - TABUNGAN DAN 22. DEPOSITS FROM CUSTOMERS - SAVING
TABUNGAN WADIAH (lanjutan) DEPOSITS AND WADIAH SAVING DEPOSITS
(continued)
b. Tingkat suku bunga rata-rata (cost of funds) per b. Average interest rates (cost of funds) per annum:
tahun:
2023 2022
Rupiah 0,50% 0,51% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 0,18% 0,19% Rupiah)
c. Pada tanggal 31 Desember 2023 dan 2022, c. As of 31 December 2023 and 2022, total saving
jumlah tabungan yang dibekukan dan diblokir deposits pledged as collateral and blocked for
sebagai jaminan atas kredit yang diberikan dan loans and other purposes were amounted to
untuk tujuan lain masing-masing sebesar Rp20,873,344 and Rp17,766,721, respectively
Rp20.873.344 dan Rp17.766.721 (Catatan (Note 12B.c).
12B.c).
23. SIMPANAN NASABAH - DEPOSITO BERJANGKA 23. DEPOSITS FROM CUSTOMERS - TIME DEPOSITS
a. Berdasarkan mata uang, pihak berelasi dan pihak a. By currencies, related parties and third parties:
ketiga:
2023 2022
Rupiah Rupiah
Pihak berelasi (Catatan 56) 32.303.541 27.085.663 Related parties (Note 56)
Pihak ketiga 226.435.645 231.954.064 Third parties
Total 258.739.186 259.039.727 Total
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) 2.549.440 3.580.322 Related parties (Note 56)
Pihak ketiga 28.508.878 33.395.152 Third parties
Total (Catatan 62.B.(iv)) 31.058.318 36.975.474 Total (Note 62.B.(iv))
289.797.504 296.015.201
b. Berdasarkan jangka waktu: b. By period:
2023 2022
Rupiah Rupiah
1 bulan 128.782.455 135.375.162 1 month
3 bulan 103.855.624 90.460.008 3 months
6 bulan 18.084.274 22.280.790 6 months
12 bulan 7.837.545 10.663.982 12 months
Lebih dari 12 bulan 179.288 259.785 Over 12 months
Total 258.739.186 259.039.727 Total
Mata uang asing Foreign currencies
1 bulan 14.560.090 22.515.474 1 month
3 bulan 11.394.345 7.522.823 3 months
6 bulan 3.590.857 4.994.714 6 months
12 bulan 1.378.351 1.878.389 12 months
Lebih dari 12 bulan 134.675 64.074 Over 12 months
Total (Catatan 62.B.(iv)) 31.058.318 36.975.474 Total (Note 62.B.(iv))
289.797.504 296.015.201
230 ANNUAL REPORT 2023 1297
Page 791
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
23. SIMPANAN NASABAH - DEPOSITO BERJANGKA 23. DEPOSITS FROM CUSTOMERS - TIME DEPOSITS
(lanjutan) (continued)
c. Berdasarkan sisa waktu hingga jatuh tempo: c. By remaining period to maturity date:
2023 2022
Rupiah Rupiah
Kurang dari 1 bulan 153.424.600 162.151.537 Less than 1 month
1 - 3 bulan 90.487.979 75.752.708 1 - 3 months
3 - 6 bulan 10.675.783 13.015.942 3 - 6 months
6 - 12 bulan 3.705.690 7.218.663 6 - 12 months
Lebih dari 12 bulan 445.134 900.877 Over 12 months
Total 258.739.186 259.039.727 Total
Mata uang asing
Kurang dari 1 bulan 18.770.698 23.965.592 Foreign currencies
1 - 3 bulan 8.360.787 7.483.892 Less than 1 month
3 - 6 bulan 3.304.332 4.343.560 1 - 3 months
6 - 12 bulan 474.879 1.063.974 3 - 6 months
Lebih dari 12 bulan 147.622 118.456 6 - 12 months
Over 12 months
Total (Catatan 62.B.(iv)) 31.058.318 36.975.474 Total (Note 62.B.(iv))
289.797.504 296.015.201
d. Tingkat suku bunga rata-rata (cost of funds) per d. Average interest rates (cost of funds) per annum:
tahun:
2023 2022
Rupiah 3,53% 2,63% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 3,01% 1,01% Rupiah)
e. Pada tanggal 31 Desember 2023 dan 2022, e. As of 31 December 2023 and 2022, total time
jumlah deposito berjangka yang dibekukan dan deposits pledged as collateral and blocked for
diblokir sebagai jaminan atas kredit yang loans and other purposes were amounted to
diberikan dan untuk tujuan lain masing-masing Rp48,901,417 and Rp38,508,154, respectively
sebesar Rp48.901.417 dan Rp38.508.154 (Note 12B.c).
(Catatan 12B.c).
1298 PT Bank Mandiri (Persero) Tbk 231
Page 792
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
24. SIMPANAN DARI BANK LAIN - GIRO, GIRO 24. DEPOSITS FROM OTHER BANKS - DEMAND
WADIAH DAN TABUNGAN DEPOSITS, WADIAH DEMAND DEPOSITS AND
SAVING DEPOSITS
a. Berdasarkan mata uang, pihak berelasi dan pihak a. By currencies, related parties and third parties:
ketiga:
2023 2022
Demand deposits and wadiah
Giro dan giro wadiah demand deposits
Pihak berelasi (Catatan 56) Related parties (Note 56)
Rupiah 13.230 1.662 Rupiah
Mata uang asing Foreign currencies
(Catatan 62.B.(iv)) 170.019 172.497 (Note 62.B.(iv))
183.249 174.159
Pihak ketiga Third parties
Rupiah 2.380.398 1.904.754 Rupiah
Mata uang asing Foreign currencies
(Catatan 62.B.(iv)) 2.259.855 1.946.238 (Note 62.B.(iv))
4.640.253 3.850.992
Total 4.823.502 4.025.151 Total
Tabungan Saving deposits
Pihak berelasi (Catatan 56) Related parties (Note 56)
Rupiah 84 84 Rupiah
84 84
Pihak ketiga Third parties
Rupiah 1.869.984 1.709.152 Rupiah
Mata uang asing Foreign currencies
(Catatan 62.B.(iv)) 13 14 (Note 62.B.(iv))
1.869.997 1.709.166
1.870.081 1.709.250
6.693.583 5.734.401
Termasuk dalam simpanan dari bank lain - giro Included in deposits from other banks - demand
adalah giro wadiah masing-masing sebesar deposits are wadiah demand deposits amounted to
Rp125.337 dan Rp142.388 pada tanggal Rp125,337 and Rp142,388, as of 31 December
31 Desember 2023 dan 2022. 2023 and 2022, respectively.
b. Tingkat suku bunga rata-rata (cost of funds) dan b. Average interest rates (cost of funds) and profit
kisaran bagi hasil per tahun: sharing per annum:
2023 2022
Tingkat suku bunga rata-rata Average interest rates
(cost of funds) per tahun: (cost of funds) per annum:
Demand deposits and wadiah
Giro dan giro wadiah demand deposits
Rupiah 2,64% 1,88% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 1,95% 0,44% Rupiah)
Tabungan Saving deposits
Rupiah 0,50% 0,50% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 0,18% 0,19% Rupiah)
Range of profit sharing
Kisaran bagi hasil giro wadiah per annum for
per tahun: wadiah demand deposits:
Rupiah 0,72% - 0,73% 0,72% - 0,75% Rupiah
232 ANNUAL REPORT 2023 1299
Page 793
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
24. SIMPANAN DARI BANK LAIN - GIRO, GIRO 24. DEPOSITS FROM OTHER BANKS - DEMAND
WADIAH DAN TABUNGAN (lanjutan) DEPOSITS, WADIAH DEMAND DEPOSITS AND
SAVING DEPOSITS (continued)
c. Pada tanggal 31 Desember 2023 dan 2022 giro, c. As of 31 December 2023 and 2022, total demand
giro wadiah dan tabungan dari bank lain yang deposits, wadiah demand deposits and saving
menjadi jaminan atas kredit yang diberikan dan deposits from other banks pledged as collateral for
bank garansi masing-masing sebesar Rp221.698 loans and bank guarantees were amounted to
dan Rp160.387 (Catatan 12B.c dan 31e). Rp221,698 and Rp160,387, respectively (Notes
12B.c and 31e).
25. SIMPANAN DARI BANK LAIN - INTER-BANK CALL 25. DEPOSITS FROM OTHER BANKS - INTER-BANK
MONEY CALL MONEY
a. Berdasarkan mata uang: a. By currencies:
2023 2022
Pihak berelasi (Catatan 56): Related parties (Note 56):
Rupiah 100.000 - Rupiah
Pihak ketiga: Third parties:
Rupiah 215.000 200.000 Rupiah
Mata uang asing Foreign currencies
(Catatan 62.B.(iv)) 6.966.896 4.236.101 (Notes 62.B.(iv))
7.181.896 4.436.101
7.281.896 4.436.101
b. Berdasarkan sisa waktu hingga jatuh tempo: b. By remaining period to maturity date:
2023 2022
Rupiah Rupiah
Kurang dari 1 bulan 315.000 200.000 Less than 1 month
Mata uang asing Foreign currencies
Kurang dari 1 bulan 733.167 2.649.621 Less than 1 month
Lebih dari 1 bulan 6.233.729 1.586.480 Over 1 month
Total (Catatan 62.B.(iv)) 6.966.896 4.236.101 Total (Note 62.B.(iv))
7.281.896 4.436.101
c. Tingkat suku bunga rata-rata (cost of funds) per c. Average interest rates (cost of funds) per annum:
tahun:
2023 2022
Rupiah 5,96% 3,71% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 4,51% 2,75% Rupiah)
1300 PT Bank Mandiri (Persero) Tbk 233
Page 794
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
26. SIMPANAN DARI BANK LAIN - DEPOSITO 26. DEPOSITS FROM OTHER BANKS - TIME DEPOSITS
BERJANGKA
a. Berdasarkan mata uang: a. By currencies:
2023 2022
Pihak berelasi (Catatan 56): Related parties (Note 56)
Mata uang asing Foreign currencies
(Catatan 62.B.(iv)) 384.925 467.025 (Note 62.B.(iv))
Pihak ketiga: Third parties
Rupiah 583.710 2.730.970 Rupiah
Mata uang asing Foreign currencies
(Catatan 62.B.(iv)) 2.740.666 1.478.912 (Note 62.B.(iv))
3.324.376 4.209.882
Total 3.709.301 4.676.907 Total
b. Berdasarkan jangka waktu: b. By period:
2023 2022
Rupiah Rupiah
1 bulan 355.810 2.363.920 1 month
3 bulan 189.950 338.950 3 months
6 bulan 25.200 25.350 6 months
12 bulan 12.750 2.750 12 months
Total 583.710 2.730.970 Total
Mata uang asing Foreign currencies
1 bulan 153.970 - 1 month
3 bulan 538.895 467.025 3 months
6 bulan 1.616.685 778.375 6 months
12 bulan - 77.837 12 months
Lebih dari 12 bulan 816.041 622.700 More than 12 months
Total (Catatan 62.B.(iv)) 3.125.591 1.945.937 Total (Note 62.B.(iv))
3.709.301 4.676.907
c. Tingkat suku bunga rata-rata (cost of funds) per c. Average interest rates (cost of funds) per annum:
tahun:
2023 2022
Rupiah 3,41% 2,41% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 3,01% 1,01% Rupiah)
d. Pada tanggal 31 Desember 2023 dan 2022, c. As of 31 December 2023 and 2022, time deposits
deposito berjangka dari bank lain yang menjadi from other banks pledged as collateral for loans
jaminan atas kredit yang diberikan masing- amounted to Rp401,803 and Rp520,310,
masing sebesar Rp401.803 dan Rp520.310 respectively (Note 12B.c).
(Catatan 12B.c).
234 ANNUAL REPORT 2023 1301
Page 795
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
27. LIABILITAS KEPADA PEMEGANG POLIS PADA 27. LIABILITIES TO UNIT-LINK POLICYHOLDERS
KONTRAK UNIT-LINK
Akun ini merupakan liabilitas Entitas Anak kepada This account represents Subsidiary’s liabilities to
pemegang polis pada kontrak unit-link Entitas Anak policyholders on the Subsidiary’s unit-link contracts
yang ditempatkan pada investasi unit-link, dengan placed in unit-link investment with details as follows:
rincian sebagai berikut:
2023 2022
Non-syariah 28.526.959 28.934.947 Non-sharia
Syariah 667.743 775.280 Sharia
29.194.702 29.710.227
Investasi pemegang polis pada kontrak unit-link di Underlying assets of the above policyholders’
atas memiliki aset pendasar berupa aset keuangan investment in unit-link contracts are financial assets
terutama dalam bentuk kas, efek-efek dan obligasi mainly consist of cash, marketable securities and
pemerintah. Pada tanggal 31 Desember 2023 dan government bonds. As of 31 December 2023 and 2022,
2022, investasi pemegang polis tersebut dicatat the investment of policyholders were recorded to the
sesuai dengan jenis aset keuangan dalam laporan related financial assets in the consolidated statements
posisi keuangan konsolidasian. of financial position.
Termasuk di dalam investasi pemegang unit-link Included in the unit-link policyholders’ investments are
adalah dana pemegang polis dalam mata uang asing policyholders’ fund in foreign currency as of
pada tanggal 31 Desember 2023 dan 2022 masing- 31 December 2023 and 2022, amounted to
masing sebesar USD309.102.855 (nilai penuh) dan USD309,102,855 (full amount) and USD339,134,861
USD339.134.861 (nilai penuh). (full amount), respectively.
Rincian dari investasi unit-link non-syariah The details of non-sharia unit-link investments based
berdasarkan tipe kontrak adalah sebagai berikut: ontype the type of contracts are as follows:
2023 2022
Prime equity 9.432.738 5.442.516 Prime equity
Dynamic money 9.208.435 12.379.566 Dynamic money
Equity Fund Offshore 2.218.895 2.378.169 Equity Fund Offshore
Attractive money 1.606.195 2.157.013 Attractive money
Progressive money 1.585.910 1.681.321 Progressive money
Mandiri Golden Offshore 1.127.380 1.523.995 Mandiri Golden Offshore
Secure money 958.580 1.013.580 Secure money
Mandiri Equity Money 593.340 663.040 Mandiri Equity Money
Balance Fund Offshore 482.263 484.864 Balance Fund Offshore
Money market 348.419 270.346 Money market
Fixed money 326.603 231.598 Fixed money
Excellent equity 259.702 365.597 Excellent equity
Mandiri Flexible Equity Offshore 103.295 86.267 Mandiri Flexible Equity Offshore
Active money 90.686 100.749 Active money
Protected money 63.606 85.123 Protected money
Mandiri Fixed Income 41.199 - Mandiri Fixed Income
Mandiri Multi Asset Balanced Mandiri Multi Asset Balanced
Offshore 38.625 32.356 Offshore
Mandiri Global Offshore 20.645 22.071 Mandiri Global Offshore
Money Market CS 20.443 16.776 Money Market CS
28.526.959 28.934.947
1302 PT Bank Mandiri (Persero) Tbk 235
Page 796
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
27. LIABILITAS KEPADA PEMEGANG POLIS PADA 27. LIABILITIES TO UNIT-LINK POLICYHOLDERS
KONTRAK UNIT-LINK (lanjutan) (continued)
Dynamic money Dynamic money
Penempatan dana berbasis ekuitas dengan dasar This is an equity fund placement with underlying
investasi pada saham yang diperdagangkan di Bursa investments in stocks listed in Indonesia Stock
Efek Indonesia dan instrumen pasar uang melalui Exchange and money market instruments through
Reksa Dana Schroder Dana Prestasi Dinamis. Schroder Dana Prestasi Dinamis Mutual Fund.
Prime equity Prime Equity
Penempatan dana berbasis kombinasi dengan dasar Placement of funds based on combination with the
investasi saham yang diperdagangkan di Bursa Efek investment in stocks listed in Indonesia Stock
Indonesia dan instrumen pasar uang melalui Exchange and money market instruments through AXA
reksadana AXA Maestro Saham. Maestro Shares Mutual Fund.
Equity Fund Offshore Equity Fund Offshore
Reksadana berbasis ekuitas dari pasar luar negeri Equity-based mutual funds from foreign markets
yang dikelola oleh Entitas Anak. managed by the Subsidiary.
Attractive money Attractive money
Penempatan dana berbasis ekuitas dengan dasar This is an equity fund placement with underlying
investasi pada saham dan obligasi yang investments in stocks and bonds traded in Indonesia
diperdagangkan di Bursa Efek Indonesia dan Stock Exchange and money market instruments
instrumen pasar uang melalui Reksa Dana Mandiri through Mandiri Mutual Fund Attractive Shares.
Saham Atraktif.
Progressive money Progressive money
Penempatan dana berbasis kombinasi (balanced This is a balanced fund placement with underlying
fund) dengan investasi pada saham dan obligasi yang investments in stocks and bonds traded in Indonesia
diperdagangkan di Bursa Efek Indonesia dan Stock Exchange and money market instruments
instrumen pasar uang melalui Reksa Dana Schroder through Schroder Progressive Balanced Mutual Fund.
Dana Campuran Progresif.
Mandiri Golden Offshore Mandiri Golden Offshore
Reksadana berbasis ekuitas dengan dasar Equity-based mutual funds with underlying investments
investasinya adalah ekuitas yang diperdagangkan di in equity traded in offshore equity market.
pasar ekuitas luar negeri.
Secure money Secure money
Secure money Rupiah merupakan penempatan dana Secure money Rupiah is a fixed income based
berbasis pendapatan tetap dengan dasar investasi placement of funds with underlying investments in fixed
pada surat berharga pendapatan tetap yang income securities listed in Indonesia Stock Exchange
diperdagangkan di Bursa Efek Indonesia dan and money market instruments through Schroder Dana
instrumen pasar uang melalui Reksa Dana Schroder Obligasi Mantap Mutual Fund. Placement of funds in
Dana Obligasi Mantap. Penempatan dana dalam USD through investment in fixed income securities
mata uang Dolar Amerika melalui investasi pada surat traded on the Indonesia Stock Exchange and other
berharga dengan pendapatan tetap yang foreign exchanges as well as money market
diperdagangkan di Bursa Efek Indonesia dan bursa instruments through Investa Dana Dollar Mandiri
luar negeri lainnya serta instrumen pasar uang Mutual Fund.
melalui Reksa Dana Investa Dana Dollar Mandiri.
Mandiri Equity Money Mandiri Equity Money
Penempatan dana dengan instrumen investasi Fund placements with LQ45 domestic equity
ekuitas dalam negeri LQ45 melalui reksadana Mandiri investment instruments through the Mandiri Index
Index LQ45 yang dikelola oleh Mandiri Manajemen LQ45 mutual fund managed by Mandiri Manajemen
Investasi (“MMI”). Investasi (“MMI”).
Balance Fund Offshore Balance Fund Offshore
Reksadana yang komposisinya campuran ekuitas dan Mutual funds which the composition is a mixture of
obligasi dari pasar luar negeri yang dikelola oleh equity and bonds from foreign markets managed by
Entitas Anak. Subsidiary.
236 ANNUAL REPORT 2023 1303
Page 797
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
27. LIABILITAS KEPADA PEMEGANG POLIS PADA 27. LIABILITIES TO UNIT-LINK POLICYHOLDERS
KONTRAK UNIT-LINK (lanjutan) (continued)
Money market Money market
Penempatan dana berbasis pasar uang dengan Placement of money market fund with underlying
investasi pada instrumen pasar uang yang meliputi investments in money market instrument including time
deposito berjangka dan surat berharga dengan deposits and fixed income securities traded in
pendapatan tetap yang diperdagangkan di Bursa Efek Indonesia Stock Exchange through Mandiri Investa
Indonesia melalui Reksa Dana Mandiri Investa Pasar Pasar Uang Mutual Fund.
Uang.
Excellent equity Excellent equity
Penempatan dana berbasis saham dengan dasar This is a share based fund placement with underlying
investasi pada saham berkapitalisasi kecil (di luar 20 investments in small cap shares (exclude top 20 largest
saham berkapitalisasi terbesar) di Bursa Efek capitalisation shares) listed in Indonesia Stock
Indonesia dan instrumen pasar uang melalui Reksa Exchange and money market instruments through
Dana Mandiri Dynamic Equity. Mandiri Dynamic Equity Mutual Fund.
Fixed money Fixed money
Penempatan dana berbasis pendapatan tetap dengan This is a fixed income based fund placement with
dasar investasi pada obligasi pemerintah Indonesia underlying investments in Indonesian Government
dan instrumen pasar uang melalui Reksa Dana Bonds and money market instruments through Mandiri
Mandiri Investa Dana Obligasi II. Investa Dana Obligasi II Mutual Fund.
Active money Active money
Penempatan dana berbasis kombinasi (balanced This is a balanced fund placement with underlying
fund) dengan investasi pada saham dan obligasi yang investments in stocks and bonds traded in Indonesia
diperdagangkan di Bursa Efek Indonesia dan Stock Exchange and money market instruments
instrumen pasar uang melalui Reksa Dana Mandiri through Mandiri Aktif Mutual Fund.
Aktif.
Mandiri Flexible Equity Offshore Mandiri Flexible Equity Offshore
Reksadana campuran berbasis ekuitas dan pasar Mixed mutual fund with underlying investments in
uang pada pasar luar negeri. equity and money market in foreign markets.
Protected money Protected money
Penempatan dana berbasis kombinasi (balanced Placement of funds based on combination (balanced
fund) dengan investasi pada saham dan obligasi yang fund) with investments in stocks and bonds traded in
diperdagangkan di Bursa Efek Indonesia dan the Indonesia Stock Exchange and money market
instrumen pasar uang dengan jangka waktu kurang instruments with a maturity of less than 1 year.
dari 1 tahun.
Mandiri Multi Asset Balanced Offshore Mandiri Multi Asset Balanced Offshore
Reksadana campuran berbasis pasar uang, ekuitas Mixed mutual fund with underlying investments in
dan surat berharga pasar luar negeri. money market, equity and foreign market securities.
Mandiri Global Offshore Mandiri Global Offshore
Reksadana campuran berbasis ekuitas dan pasar Mixed mutual funds with underlying investments in
uang pada pasar luar negeri. equity and money market in foreign markets.
Mandiri Fixed Income Mandiri Fixed Income
Reksadana berbasis pendapatan tetap dalam mata Fixed-income mutual fund denominated in US Dollars,
uang US Dollar, dengan penempatan underlying with the majority of its underlying investments in
sebagian besar pada Surat Utang Negara Indonesia Indonesian government bonds in US Dollars and the
dalam mata uang US Dollar dan selebihnya dalam remainder in money market instruments. This mutual
instrument Pasar Uang. Reksadana ini dikelola oleh 2 fund is managed by two Investment Managers, namely
Manajer Investasi, yaitu Architas Asset Management Architas Asset Management and Mandiri Investment
dan Mandiri Manajemen Investasi. Management.
1304 PT Bank Mandiri (Persero) Tbk 237
Page 798
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
27. LIABILITAS KEPADA PEMEGANG POLIS PADA 27. LIABILITIES TO UNIT-LINK POLICYHOLDERS
KONTRAK UNIT-LINK (lanjutan) (continued)
Money market CS Money market CS
Penempatan dana berbasis pasar uang dengan This is a fund placement with underlying investments in
investasi pada instrumen pasar uang khususnya money market instrument, especially in time deposits
deposito berjangka dengan berdasarkan pada prinsip based on sharia principles.
syariah.
Rincian dari investasi unit-link syariah berdasarkan The details of sharia unit-link investments based on the
tipe kontrak adalah sebagai berikut: type of contracts are as follows:
2023 2022
Attractive money syariah 312.625 457.164 Attractive money sharia
Active money syariah 147.159 171.663 Active money sharia
Amanah Pendapatan Tetap 140.398 63.714 Amanah Fixed Income
Amanah equity syariah 34.572 51.474 Amanah equity sharia
Advanced commodity syariah 18.229 24.047 Advanced commodity sharia
Amanah Pasar Uang Syariah 14.760 7.218 Amanah Money Market Sharia
Total 667.743 775.280 Total
Attractive money syariah Attractive money sharia
Penempatan dana berbasis ekuitas dengan dasar This is an equity based fund placement with underlying
investasi pada saham dan obligasi yang investments in stocks and bonds traded in Indonesia
diperdagangkan di Bursa Efek Indonesia dan Stock Exchange and money market instruments in
instrumen pasar uang berdasarkan prinsip syariah accordance with sharia principle through Mandiri
melalui Reksa Dana Mandiri Saham Syariah Atraktif. Saham Syariah Atraktif Mutual Fund.
Active money syariah Active money sharia
Penempatan dana berbasis kombinasi (balanced This is a combination based fund with underlying
fund) dengan dasar investasi pada saham dan investments in stocks and bonds traded in Indonesia
obligasi yang diperdagangkan di Bursa Efek Stock Exchange and money market instruments in
Indonesia dan instrumen pasar uang berdasarkan accordance with sharia principle through Mandiri
prinsip syariah melalui Reksa Dana Mandiri Berimbang Syariah Aktif Mutual Fund.
Berimbang Syariah Aktif.
Amanah Pendapatan Tetap Amanah Fixed Income
Reksadana syariah dengan dasar investasi pada Sharia mutual fund with underlying investments of
Sukuk atau Surat Berharga Syariah Negara. Sukuk and Sharia Government Bonds.
Amanah equity syariah Amanah equity sharia
Penempatan dana berbasis ekuitas dengan dasar This is an equity based fund placement with underlying
investasi pada saham yang diperdagangkan di Bursa investments in stocks traded in Indonesia Stock
Efek Indonesia dan instrumen pasar uang Exchange and money market instruments in
berdasarkan prinsip syariah melalui Reksa Dana BNP accordance with sharia principle through BNP Paribas
Paribas Pesona Amanah. Pesona Amanah Mutual Fund.
Advanced commodity syariah Advanced commodity sharia
Penempatan dana berbasis saham dengan dasar This is a share based fund placement with underlying
investasi saham yang bergerak pada sektor investments in shares in the commodity sector and
komoditas dan yang terkait dengan komoditas yang related to commodities traded in Indonesia Stock
diperdagangkan di Bursa Efek Indonesia dan Exchange and money market instruments in
instrumen pasar uang berdasarkan prinsip syariah accordance with sharia principle through Mandiri
melalui Reksa Dana Mandiri Komoditas Syariah Plus. Komoditas Syariah Plus Mutual Fund.
Amanah Pasar Uang Syariah Amanah Money Market Sharia
Reksadana berbasis pendapatan tetap dengan dasar A fixed income based mutual fund with underlying
investasinya pasar uang syariah dan efek-efek investments of sharia money market and sharia fixed
syariah berpendapatan tetap. income marketable securities.
238 ANNUAL REPORT 2023 1305
Page 799
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
28. LIABILITAS ATAS EFEK-EFEK YANG DIJUAL 28. SECURITIES SOLD UNDER AGREEMENTS TO
DENGAN JANJI DIBELI KEMBALI REPURCHASE LIABILITIES
2023
Beban bunga
yang belum
Nilai Tanggal Nilai diamortisasi/
nominal/ Tanggal dimulai/ jatuh tempo/ beli kembali/ Unamortised Nilai neto/
Jenis efek Nominal value Start date Maturity date Buy back value interest expense Net value Type of securities
Mata uang asing Foreign currencies
Pihak ketiga Third parties
FR0056 2.309.509 25/02/2022 18/08/2026 2.633.011 194.026 2.438.985 FR0056
FR0086 1.924.612 25/02/2022 16/03/2026 2.167.742 135.953 2.031.789 FR0086
FR0059 1.959.726 05/09/2023 15/04/2027 2.035.525 35.652 1.999.873 FR0059
FR0086 1.874.012 24/02/2022 13/03/2026 2.111.212 132.335 1.978.877 FR0086
FR0064 1.885.736 05/09/2023 17/04/2028 1.984.147 59.285 1.924.862 FR0064
FR0056 1.613.388 20/10/2023 20/09/2024 1.706.599 72.960 1.633.639 FR0056
FR0084 1.539.391 31/10/2023 01/10/2024 1.629.045 73.111 1.555.934 FR0084
FR0081 1.534.124 20/10/2023 20/09/2024 1.622.755 69.375 1.553.380 FR0081
FR0081 1.465.940 20/10/2023 20/09/2024 1.550.633 66.292 1.484.341 FR0081
FR0059 1.370.734 05/09/2023 15/04/2027 1.428.789 29.525 1.399.264 FR0059
FR0084 1.098.563 05/09/2023 15/01/2026 1.127.814 6.746 1.121.068 FR0084
ROI 30 NEW 882.267 01/11/2023 30/09/2024 931.380 40.143 891.237 ROI 30 NEW
FR0056 832.502 24/02/2022 14/08/2026 948.527 69.440 879.087 FR0056
FR0091 795.002 05/09/2023 04/09/2026 819.842 8.684 811.158 FR0091
FR0090 757.812 24/02/2022 12/02/2027 875.270 74.911 800.359 FR0090
FR0092 769.840 05/09/2023 08/09/2026 793.971 8.486 785.485 FR0092
FR0087 775.430 20/10/2023 20/09/2024 820.012 34.896 785.116 FR0087
FR0091 770.439 17/10/2023 17/09/2024 814.735 34.276 780.459 FR0091
FR0091 744.689 05/09/2023 04/09/2026 767.957 8.134 759.823 FR0091
ROI 30 NEW 720.137 26/10/2023 26/09/2024 761.137 32.824 728.313 ROI 30 NEW
ROI 30 NEW 696.907 26/10/2023 26/09/2024 736.584 31.765 704.819 ROI 30 NEW
ROI 29 NEW 629.936 01/11/2023 30/09/2024 665.003 28.663 636.340 ROI 29 NEW
US455780CY00 484.216 07/07/2022 07/07/2025 536.254 48.097 488.157 US455780CY00
US455780CQ75 415.415 26/04/2023 24/04/2026 491.159 72.435 418.724 US455780CQ75
US71567RAS58 406.845 14/12/2021 13/12/2024 430.729 22.840 407.889 US71567RAS58
US71567RAM88 364.720 14/12/2021 13/12/2024 386.131 20.476 365.655 US71567RAM88
FR0042 350.690 05/09/2023 15/06/2027 365.495 7.564 357.931 FR0042
US455780CQ75 343.936 07/07/2022 07/07/2025 380.898 34.163 346.735 US455780CQ75
FR0090 259.042 05/09/2023 15/03/2027 269.778 5.345 264.433 FR0090
US455780CS32 261.517 07/07/2022 07/07/2025 289.622 25.977 263.645 US455780CS32
US455780CY00 257.762 14/12/2021 13/12/2024 272.894 14.471 258.423 US455780CY00
INDON-280731 252.814 20/12/2021 20/12/2024 267.053 13.340 253.713 INDON-280731
INDOIS-010328 248.413 06/04/2023 06/04/2026 291.803 40.649 251.154 INDOIS-010328
INDOIS-090631 233.882 06/04/2023 06/04/2026 274.735 38.272 236.463 INDOIS-090631
INDOIS-200229 204.780 06/04/2023 06/04/2026 240.549 33.509 207.040 INDOIS-200229
US455780CQ75 198.360 14/12/2021 13/12/2024 210.004 11.136 198.868 US455780CQ75
US71567RAS58 190.738 07/07/2022 07/07/2025 211.236 18.946 192.290 US71567RAS58
INDOIS-290327 189.737 13/12/2021 13/12/2024 200.596 10.173 190.423 INDOIS-290327
US455780CS32 187.203 26/04/2023 24/04/2026 196.225 8.628 187.597 US455780CS32
US455780CV60 181.329 14/12/2021 13/12/2024 191.974 10.180 181.794 US455780CV60
US71567RAP10 165.965 26/04/2023 24/04/2026 221.336 52.953 168.383 US71567RAP10
ADGB-160430 161.576 27/01/2022 13/12/2024 170.020 7.910 162.110 ADGB-160430
QATAR-140329 157.280 15/12/2021 13/12/2024 165.836 8.015 157.821 QATAR-140329
INDON-170138 149.782 06/04/2023 06/04/2026 175.945 24.510 151.435 INDON-170138
INDON-080126 149.171 13/12/2021 13/12/2024 157.709 7.999 149.710 INDON-080126
INDOIS-290326 147.757 15/12/2021 13/12/2024 155.795 7.530 148.265 INDOIS-290326
INDON-151030 145.153 13/01/2022 13/12/2024 153.226 7.563 145.663 INDON-151030
INDON-120331 143.580 06/04/2023 06/04/2026 168.659 23.494 145.165 INDON-120331
US71567RAP10 135.739 07/07/2022 07/07/2025 150.327 13.483 136.844 US71567RAP10
PELIN-25 136.341 08/12/2023 08/03/2024 136.341 - 136.341 PELIN-25
US455780CK06 123.415 07/07/2022 07/07/2025 136.678 12.259 124.419 US455780CK06
INDON-280731 123.014 06/04/2023 06/04/2026 144.501 20.129 124.372 INDON-280731
INDOIS-010328 113.191 03/03/2022 13/12/2024 119.196 5.626 113.570 INDOIS-010328
INDOIS-200229 104.676 13/01/2022 13/12/2024 110.498 5.454 105.044 INDOIS-200229
INDON-240428 102.697 06/04/2023 06/04/2026 120.635 16.805 103.830 INDON-240428
INDON-170237 101.980 06/04/2023 06/04/2026 119.793 16.687 103.106 INDON-170237
INDON-180929 95.837 06/04/2023 06/04/2026 112.577 15.682 96.895 INDON-180929
PERTM-270625 95.867 27/06/2022 27/06/2025 95.867 - 95.867 PERTM-270625
KSA-020233 95.061 13/12/2021 13/12/2024 100.502 5.096 95.406 KSA-020233
INDOIS-230630 79.250 06/04/2023 06/04/2026 93.093 12.969 80.124 INDOIS-230630
ADGB-111027 74.130 13/01/2022 13/12/2024 78.252 3.862 74.390 ADGB-111027
QATAR-160425 73.894 15/12/2021 13/12/2024 77.914 3.766 74.148 QATAR-160425
KSA-291029(SUKUK) 72.252 13/01/2022 13/12/2024 76.270 3.764 72.506 KSA-291029(SUKUK)
US455780CK06 68.430 14/12/2021 13/12/2024 72.448 3.842 68.606 US455780CK06
INDON-110128 68.055 16/02/2022 13/12/2024 71.543 3.268 68.275 INDON-110128
KSA-020233 65.434 03/03/2022 20/12/2024 68.874 3.222 65.652 KSA-020233
INDON-280731 65.274 15/12/2021 13/12/2024 68.824 3.326 65.498 INDON-280731
INDOIS-090626 63.033 20/12/2021 20/12/2024 66.583 3.326 63.257 INDOIS-090626
INDOIS-290327 56.418 06/04/2023 06/04/2026 66.273 9.232 57.041 INDOIS-290327
INDON-151030 44.174 13/12/2021 13/12/2024 46.702 2.368 44.334 INDON-151030
INDON-170237 44.072 16/02/2022 13/12/2024 46.331 2.116 44.215 INDON-170237
INDOIS-010328 43.327 20/12/2021 20/12/2024 45.767 2.286 43.481 INDOIS-010328
US455780CQ75 39.672 14/12/2021 13/12/2024 42.001 2.227 39.774 US455780CQ75
INDOIS-090631 39.537 13/12/2021 13/12/2024 41.800 2.120 39.680 INDOIS-090631
INDON-280731 37.922 20/12/2021 20/12/2024 40.058 2.001 38.057 INDON-280731
INDON-240428 29.303 13/12/2021 13/12/2024 30.980 1.571 29.409 INDON-240428
INDON-140230 27.416 13/12/2021 13/12/2024 28.985 1.470 27.515 INDON-140230
INDON-180929 27.379 16/02/2022 13/12/2024 28.782 1.314 27.468 INDON-180929
KSA-020233 26.174 03/03/2022 13/12/2024 27.562 1.301 26.261 KSA-020233
INDOIS-230630 23.201 13/12/2021 13/12/2024 24.529 1.245 23.284 INDOIS-230630
US71567RAM88 22.467 14/12/2021 13/12/2024 23.786 1.262 22.524 US71567RAM88
INDOIS-200229 15.123 13/12/2021 13/12/2024 15.988 811 15.177 INDOIS-200229
Total mata uang asing Total foreign currencies
(Catatan 62.B.(iv)) 35.536.114 38.337.611 2.007.547 36.330.064 (Note 62.B.(iv))
Total 35.536.114 38.337.611 2.007.547 36.330.064 Total
1306 PT Bank Mandiri (Persero) Tbk 239
Page 800
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
28. LIABILITAS ATAS EFEK-EFEK YANG DIJUAL 28. SECURITIES SOLD UNDER AGREEMENTS TO
DENGAN JANJI DIBELI KEMBALI (lanjutan) REPURCHASE LIABILITIES (continued)
2022
Beban bunga
yang belum
Nilai Tanggal Nilai diamortisasi/
nominal/ Tanggal dimulai/ jatuh tempo/ beli kembali/ Unamortised Nilai neto/
Jenis efek Nominal value Start date Maturity date Buy back value interest expense Net value Type of securities
Rupiah Rupiah
Pihak ketiga Third parties
FR0082 1.000.000 15/03/2022 14/03/2023 974.836 7.225 967.611 FR0082
FR0046 30.000 10/11/2022 09/02/2023 31.621 192 31.429 FR0046
FR0088 30.000 01/12/2022 02/03/2023 26.848 273 26.575 FR0088
FR0059 20.000 29/12/2022 30/03/2023 19.947 307 19.640 FR0059
FR0059 20.000 06/12/2022 07/03/2023 19.829 219 19.610 FR0059
FR0059 20.000 27/12/2022 28/03/2023 19.908 299 19.609 FR0059
FR0059 20.000 01/11/2022 31/01/2023 19.688 92 19.596 FR0059
FR0059 20.000 13/12/2022 14/03/2023 19.836 242 19.594 FR0059
FR0046 10.000 22/11/2022 21/02/2023 10.543 90 10.453 FR0046
Total Rupiah 1.170.000 1.143.056 8.939 1.134.117 Total Rupiah
Mata uang asing Foreign currencies
Pihak ketiga Third parties
FR0056 2.137.300 25/02/2022 18/08/2026 2.652.178 256.973 2.395.205 FR0056
FR0086 2.008.000 25/02/2022 16/03/2026 2.183.521 187.830 1.995.691 FR0086
FR0086 2.000.000 24/02/2022 13/03/2026 2.126.580 183.038 1.943.542 FR0086
FR0081 1.676.000 13/07/2022 13/06/2023 1.604.717 22.921 1.581.796 FR0081
FR0073 1.571.000 27/07/2022 27/06/2023 1.602.837 24.860 1.577.977 FR0073
FR0082 1.472.000 21/07/2022 06/07/2023 1.338.510 21.462 1.317.048 FR0082
FR0087 1.524.000 21/07/2022 06/07/2023 1.338.179 21.457 1.316.722 FR0087
FR0091 1.560.000 21/07/2022 06/07/2023 1.337.687 21.449 1.316.238 FR0091
FR0056 790.000 24/02/2022 14/08/2026 955.431 92.041 863.390 FR0056
FR0091 858.716 09/08/2022 25/07/2023 804.493 15.292 789.201 FR0091
FR0091 858.551 10/08/2022 26/07/2023 804.484 15.367 789.117 FR0091
FR0090 824.000 24/02/2022 12/02/2027 881.642 95.647 785.995 FR0090
Obligasi INDON-072831 691.197 07/07/2022 07/07/2025 542.193 44.070 498.123 Bond INDON-072831
Obligasi US71567RAS58 498.160 14/12/2021 13/12/2024 435.499 23.751 411.748 Bond US71567RAS58
Obligasi US71567RAM88 389.188 14/12/2021 13/12/2024 390.407 21.292 369.115 Bond US71567RAM88
Obligasi INDON-021430 451.458 07/07/2022 07/07/2025 385.116 31.302 353.814 Bond INDON-021430
FR0090 400.000 21/07/2022 21/06/2023 344.177 5.157 339.020 FR0090
Obligasi INDON-101530 323.026 07/07/2022 07/07/2025 292.829 23.801 269.028 Bond INDON-101530
Obligasi US455780CY00 319.134 14/12/2021 13/12/2024 275.916 15.048 260.868 Bond US455780CY00
Obligasi INDON-280731 311.350 20/12/2021 20/12/2024 270.010 14.169 255.841 Bond INDON-280731
Obligasi US455780CQ75 233.513 14/12/2021 13/12/2024 212.330 11.580 200.750 Bond US455780CQ75
Obligasi INDOIS-060931 264.648 07/07/2022 07/07/2025 213.575 17.359 196.216 Bond INDOIS-060931
FR0056 200.000 21/07/2022 21/06/2023 195.542 2.931 192.611 FR0056
Obligasi INDOIS-290327 202.378 13/12/2021 13/12/2024 202.818 10.807 192.011 Bond INDOIS-290327
Obligasi US455780CV60 229.621 14/12/2021 13/12/2024 194.100 10.586 183.514 Bond US455780CV60
Obligasi ADGB-160430 155.675 27/01/2022 13/12/2024 171.903 8.403 163.500 Bond ADGB-160430
Obligasi QATAR-140329 155.675 15/12/2021 13/12/2024 167.672 8.513 159.159 Bond QATAR-140329
Obligasi INDON-080126 155.675 13/12/2021 13/12/2024 159.455 8.496 150.959 Bond INDON-080126
Obligasi INDOIS-290326 155.675 15/12/2021 13/12/2024 157.520 7.998 149.522 Bond INDOIS-290326
Obligasi INDON-151030 155.675 13/01/2022 13/12/2024 154.923 8.034 146.889 Bond INDON-151030
Obligasi INDOIS-062330 182.918 07/07/2022 07/07/2025 151.992 12.354 139.638 Bond INDOIS-062330
Obligasi INDON-091829 155.675 07/07/2022 07/07/2025 138.191 11.232 126.959 Bond INDON-091829
Obligasi INDOIS-010328 124.540 03/03/2022 13/12/2024 120.516 5.976 114.540 Bond INDOIS-010328
Obligasi INDOIS-200229 108.973 13/01/2022 13/12/2024 111.721 5.793 105.928 Bond INDOIS-200229
Obligasi PERTM-270625 96.929 27/06/2022 27/06/2025 96.929 - 96.929 Bond PERTM-270625
Obligasi KSA-020233 108.973 13/12/2021 13/12/2024 101.616 5.415 96.201 Obligasi KSA-020233
FR0077 100.000 21/07/2022 21/06/2023 95.243 1.427 93.816 FR0077
FR0070 100.000 21/07/2022 21/06/2023 94.857 1.422 93.435 FR0070
FR0081 100.000 21/07/2022 21/06/2023 91.952 1.378 90.574 FR0081
FR0086 100.000 21/07/2022 21/06/2023 88.176 1.321 86.855 FR0086
Obligasi ADGB-111027 77.838 13/01/2022 13/12/2024 79.119 4.103 75.016 Bond ADGB-111027
Obligasi QATAR-160425 77.838 15/12/2021 13/12/2024 78.776 3.999 74.777 Bond QATAR-160425
Obligasi KSA-291029 77.838 13/01/2022 13/12/2024 77.115 3.999 73.116 Bond KSA-291029
Obligasi US455780CK06 77.838 14/12/2021 13/12/2024 73.250 3.995 69.255 Bond US455780CK06
Obligasi INDON-110128 77.838 16/02/2022 13/12/2024 72.336 3.472 68.864 Bond INDON-110128
Obligasi KSA-020233 77.838 03/03/2022 20/12/2024 69.637 3.423 66.214 Bond KSA-020233
Obligasi INDON-280731 77.838 15/12/2021 13/12/2024 69.586 3.533 66.053 Bond INDON-280731
Obligasi INDOIS-090626 77.838 20/12/2021 20/12/2024 67.320 3.532 63.788 Bond INDOIS-090626
Obligasi INDON-151030 46.703 13/12/2021 13/12/2024 47.220 2.516 44.704 Bond INDON-151030
Obligasi INDON-170237 39.697 16/02/2022 13/12/2024 46.844 2.248 44.596 Bond INDON-170237
Obligasi INDOIS-010328 46.703 20/12/2021 20/12/2024 46.274 2.428 43.846 Bond INDOIS-010328
Obligasi US455780CQ75 46.703 14/12/2021 13/12/2024 42.466 2.316 40.150 Bond US455780CQ75
Obligasi INDOIS-090631 46.703 13/12/2021 13/12/2024 42.263 2.252 40.011 Bond INDOIS-090631
Obligasi INDON-280731 46.703 20/12/2021 20/12/2024 40.502 2.126 38.376 Bond INDON-280731
Obligasi INDON-240428 31.135 13/12/2021 13/12/2024 31.323 1.669 29.654 Bond INDON-240428
Obligasi INDON-140230 31.135 13/12/2021 13/12/2024 29.306 1.562 27.744 Bond INDON-140230
Obligasi INDON-180929 31.135 16/02/2022 13/12/2024 29.101 1.396 27.705 Bond INDON-180929
Obligasi KSA-020233 31.135 03/03/2022 13/12/2024 27.868 1.382 26.486 Bond KSA-020233
Obligasi INDOIS-230630 26.465 13/12/2021 13/12/2024 24.800 1.321 23.479 Bond INDOIS-230630
Obligasi US71567RAM88 23.974 14/12/2021 13/12/2024 24.049 1.312 22.737 Bond US71567RAM88
Obligasi INDOIS-200229 15.568 13/12/2021 13/12/2024 16.165 863 15.302 Bond INDOIS-200229
Total mata uang asing Total foreign currencies
(Catatan 62.B.(iv)) 24.836.086 24.522.757 1.331.399 23.191.358 (Note 62.B.(iv))
Total 26.006.086 25.665.813 1.340.338 24.325.475 Total
240 ANNUAL REPORT 2023 1307
Page 801
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
29. LIABILITAS AKSEPTASI 29. ACCEPTANCE PAYABLES
a. Berdasarkan jenis mata uang, pihak berelasi dan a. By currencies, related parties and third parties:
pihak ketiga:
2023 2022
Rupiah Rupiah
Liabilitas kepada bank lain Payables to other banks
Pihak berelasi (Catatan 56) 1.890.413 1.512.348 Related parties (Note 56)
Pihak ketiga 6.473.697 2.202.157 Third parties
Liabilitas kepada debitur Payables to debtors
Pihak berelasi (Catatan 56) 118.031 206.010 Related parties (Note 56)
Pihak ketiga 703.350 556.252 Third parties
Total 9.185.491 4.476.767 Total
Mata uang asing Foreign currencies
Liabilitas kepada bank lain Payables to other banks
Pihak berelasi (Catatan 56) 587.133 13.103 Related parties (Note 56)
Pihak ketiga 4.798.970 7.148.586 Third parties
Liabilitas kepada debitur Payables to debtors
Pihak berelasi (Catatan 56) 18.684 18.662 Related parties (Note 56)
Pihak ketiga 203.610 124.463 Third parties
Total (Catatan 62.B.(iv)) 5.608.397 7.304.814 Total (Note 62.B.(iv))
14.793.888 11.781.581
b. Berdasarkan jatuh tempo: b. By maturity:
2023 2022
Rupiah Rupiah
Kurang dari 1 bulan 1.294.293 966.825 Less than 1 month
1 - 3 bulan 3.875.992 1.783.794 1 - 3 months
3 - 6 bulan 4.015.206 1.725.640 3 - 6 months
6 - 12 bulan - 508 6 - 12 months
Total 9.185.491 4.476.767 Total
Mata uang asing Foreign currencies
Kurang dari 1 bulan 1.388.088 2.262.567 Less than 1 month
1 - 3 bulan 2.167.759 3.048.233 1 - 3 months
3 - 6 bulan 1.748.610 1.742.471 3 - 6 months
6 - 12 bulan 204.009 250.856 6 - 12 months
Lebih dari 12 bulan 99.931 687 More than 12 months
Total (Catatan 62.B.(iv)) 5.608.397 7.304.814 Total (Note 62.B.(iv))
14.793.888 11.781.581
1308 PT Bank Mandiri (Persero) Tbk 241
Page 802
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN 30. DEBT SECURITIES ISSUED
2023 2022
Rupiah Rupiah
Pihak berelasi (Catatan 56) Related parties (Note 56)
Obligasi 4.839.450 4.748.550 Bonds
Subordinoted notes syariah Subordinated notes
mudharabah 25.000 455.000 sharia mudharabah
Sertifikat Investasi Interbank Mudharabah
Mudharabah Antarbank Investment Certificate
(SIMA) 226.985 400.000 (SIMA)
5.091.435 5.603.550
Pihak ketiga Third parties
Obligasi 15.440.301 13.550.355 Bonds
Sertifikat Investasi Interbank Mudharabah
Mudharabah Antarbank Investment Certificate
(SIMA) 1.401.191 1.675.000 (SIMA)
Subordinated notes syariah Subordinated notes
mudharabah 175.000 920.000 sharia mudharabah
Cek perjalanan Mandiri 62.799 64.402 Mandiri travelers’ cheques
Sukuk Mudharabah Sukuk Mudharabah
Muqayyadah I Tahap I 3.608 - Muqayyadah I Phase I
17.082.899 16.209.757
22.174.334 21.813.307
Mata uang asing (Catatan 62.B.(iv)) Foreign currencies (Note 62.B.(iv))
Pihak ketiga Third parties
Obligasi 28.421.722 24.034.300 Bonds
50.596.056 45.847.607
Dikurangi: biaya penerbitan yang Less: unamortised debt
belum diamortisasi (78.292) (73.468) issuance cost
Neto 50.517.764 45.774.139 Net
Obligasi Bonds
Bank Mandiri Bank Mandiri
Rupiah Rupiah
Pada tanggal 4 Juli 2023, Bank Mandiri menerbitkan On 4 July 2023, Bank Mandiri issued Continuous
Obligasi Berwawasan Lingkungan Berkelanjutan I Green Bond I Bank Mandiri Phase I Year 2023
Bank Mandiri Tahap I Tahun 2023 (“Obligasi (“Continuous Green Bond I Phase I”) with total nominal
Berwawasan Lingkungan Berkelanjutan I Tahap I”) value Rp5,000,000, which consist of 2 (two) series:
dengan nilai nominal sebesar Rp5.000.000 yang
terdiri atas 2 (dua) seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Seri A 1.950.000 5,80% 4 Juli/July 2026 Series A
Seri B 3.050.000 6,10% 4 Juli/July 2028 Series B
242 ANNUAL REPORT 2023 1309
Page 803
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Rupiah (lanjutan) Rupiah (continued)
Obligasi Berwawasan Lingkungan Berkelanjutan I Continuous Green Bond I Phase I is offered at 100%
Tahap I ditawarkan dengan nilai 100% (seratus (one hundred percent) of the principal amount of
persen) dari jumlah pokok obligasi. Bunga obligasi bonds. The bond interest is paid on quarterly basis
dibayarkan setiap triwulan, dengan pembayaran with the first interest payment made on 4 October
bunga pertama dilakukan pada tanggal 4 Oktober 2023, while the last interest payment and maturity date
2023, sedangkan pembayaran bunga terakhir of the bonds is on 4 July 2026 for Series A and 4 July
sekaligus jatuh tempo obligasi adalah pada tanggal 4 2028 for Series B which is also the redemption date of
Juli 2026 untuk seri A dan 4 Juli 2028 untuk seri B the principal of each series of bonds. The payments of
yang juga merupakan tanggal pelunasan pokok dari the bonds principal will be fully paid on the maturity
masing-masing seri obligasi. Pembayaran pokok date. The trustee of the bond issuance of Continuous I
obligasi dilakukan secara penuh pada saat tanggal Phase I is PT Bank Negara Indonesia (Persero) Tbk.
jatuh tempo. Wali amanat dari penerbitan Obligasi All funds obtained from the issuance of this public
Berwawasan Lingkungan Berkelanjutan I Tahap I offering, after omitting issuance cost, will be used
adalah PT Bank Negara Indonesia (Persero) Tbk. entirely on the financing or refinancing of
Seluruh dana yang diperoleh dari hasil Penawaran Environmental Based Business Activity (hereinafter
Umum Obligasi Berwawasan Lingkungan ini, setelah abbreviated as KUBL or Kegiatan Usaha Berwawaan
dikurangi biaya-biaya Emisi, akan digunakan Lingkungan (KUBL) as regulated on Financial Services
seluruhnya untuk melakukan pembiayaan (finance) Authority (FSA) Regulation (POJK)
atau pembiayaan ulang (refinance) atas kegiatan- No.60/POJK.04/2017 concerning Issuance and
kegiatan yang termasuk dalam kategori Kegiatan Regulation of Green Bond as amended by POJK
Usaha Berwawasan Lingkungan (KUBL) No. 18/2023 concerning Issuance And Requirements
sebagaimana diatur dalam Peraturan Otoritas Jasa Of Sustainability Debt And Sukuk Securities, with
Keuangan (POJK) No. 60/POJK.04/2017 tentang allocation of at least 70% (seventy percent) goes to the
Penerbitan dan Persyaratan Efek Bersifat Utang financing of Environmental Based Business Activity.
Berwawasan Lingkungan (Green Bond) sebagaimana
diubah dengan POJK No. 18/2023 tentang Penerbitan
Dan Persyaratan Efek Bersifat Utang Dan Sukuk
Berlandaskan Keberlanjutan, dengan porsi paling
sedikit sebesar 70% (tujuh puluh persen) digunakan
untuk membiayai KUBL.
Pada tanggal 31 Desember 2023, peringkat Obligasi As of 31 December 2023, Continuous Green Bond I
Berwawasan Lingkungan Berkelanjutan I Tahap I Phase I rating according to Pefindo is idAAA (triple A).
menurut Pefindo adalah idAAA (triple A).
Pada tanggal 12 Mei 2020, Bank Mandiri menerbitkan On 12 May 2020, Bank Mandiri issued Continuous
Obligasi Berkelanjutan II Bank Mandiri Tahap I Tahun Bonds II Bank Mandiri Phase I Year 2020 (“Continuous
2020 (“Obligasi Berkelanjutan II Tahap I”) dengan nilai Bonds II Phase I”) with total nominal value
nominal sebesar Rp1.000.000 yang terdiri atas 2 Rp1,000,000, which consist of 2 (two) series:
(dua) seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Seri A 350.000 7,75% 12 Mei/May 2025 Series A
Seri B 650.000 8,30% 12 Mei/May 2027 Series B
Obligasi Berkelanjutan II Tahap I ditawarkan dengan Continuous Bonds II Phase I is offered at 100% (one
nilai 100% ( erratus persen) dari jumlah pokok hundred percent) of the principal amount of bonds. The
obligasi. Bunga obligasi dibayarkan setiap triwulan, bond interest is paid on quarterly basis with the first
dengan pembayaran bunga pertama dilakukan pada interest payment was made on 12 August 2020, while
tanggal 12 Agustus 2020, sedangkan pembayaran the last interest payment and maturity date of the
bunga terakhir sekaligus jatuh tempo obligasi adalah bonds will be on 12 May 2025 for Series A and 12 May
pada tanggal 12 Mei 2025 untuk seri A dan 12 Mei 2027 for Series B which is also the redemption date of
2027 untuk seri B yang juga merupakan tanggal the principal of each series of bonds. The payments of
pelunasan pokok dari masing-masing seri obligasi. the bonds principal will be fully paid on the maturity
Pembayaran pokok obligasi dilakukan secara penuh date. The trustee of the bond issuance of Shelf
pada saat tanggal jatuh tempo. Wali amanat dari Registration Bonds II Phase I is PT Bank Permata Tbk.
penerbitan Obligasi Berkelanjutan II Tahap I adalah
PT Bank Permata Tbk.
1310 PT Bank Mandiri (Persero) Tbk 243
Page 804
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Rupiah (lanjutan) Rupiah (continued)
Pada tanggal 31 Desember 2023 dan 2022, peringkat As of 31 December 2023 and 2022 based on Pefindo’s
Obligasi Berkelanjutan II Tahap I menurut Pefindo rating, the Continuous Bonds II Phase I was rated
adalah idAAA (triple A). idAAA (triple A).
Pada tanggal 21 September 2018, Bank Mandiri On 21 September 2018, Bank Mandiri issued
menerbitkan Obligasi Berkelanjutan I Bank Mandiri Continuous Bonds I Bank Mandiri Phase III Year 2018
Tahap III Tahun 2018 (“Obligasi Berkelanjutan I (“Continuous Bonds I Phase III”) with total nominal
Tahap III”) dengan nilai nominal sebesar Rp3.000.000 value Rp3,000,000 as below:
sebagai berikut:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Obligasi Continuous
Berkelanjutan I Bond I
Tahap III 3.000.000 8,50% 21 September 2023 Phase III
Obligasi Berkelanjutan I Tahap III ditawarkan dengan Continuous Bonds I Phase III is offered at 100% (one
nilai 100% (seratus persen) dari jumlah pokok hundred percent) of the principal amount of bonds. The
obligasi. Bunga obligasi dibayarkan setiap triwulan, bond interest is paid on quarterly basis with the first
dengan pembayaran bunga pertama dilakukan pada interest payment was made on 21 December 2018,
tanggal 21 Desember 2018, sedangkan pembayaran while the last interest payment and maturity date of the
bunga terakhir sekaligus jatuh tempo obligasi adalah bonds on 21 September 2023 which is also the
pada tanggal 21 September 2023 yang juga redemption date of the principal amount of bonds. The
merupakan tanggal pelunasan pokok obligasi. payment of the bonds principal fully paid on the
Pembayaran pokok obligasi telah dilakukan secara maturity date. The trustee of the Continuous Bonds I
penuh pada saat tanggal jatuh tempo. Wali amanat Phase III issuance is PT Bank Permata Tbk.
dari penerbitan Obligasi Berkelanjutan I Tahap III
adalah PT Bank Permata Tbk.
Pada tanggal 15 Juni 2017, Bank Mandiri On 15 June 2017, Bank Mandiri issued Continuous
menerbitkan Obligasi Berkelanjutan I Bank Mandiri Bonds I Bank Mandiri Phase II Year 2017 (“Continuous
Tahap II Tahun 2017 (“Obligasi Berkelanjutan I Tahap Bonds I Phase II”) with total nominal value of
II”) dengan nilai nominal sebesar Rp6.000.000 yang Rp6,000,000, which consist of 4 (four) series:
terdiri atas 4 (empat) seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Seri A 1.000.000 8,00% 15 Juni/June 2022 Series A
Seri B 3.000.000 8,50% 15 Juni/June 2024 Series B
Seri C 1.000.000 8,65% 15 Juni/June 2027 Series C
Seri D 1.000.000 7,80% 15 Juni/June 2020 Series D
244 ANNUAL REPORT 2023 1311
Page 805
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Rupiah (lanjutan) Rupiah (continued)
Obligasi Berkelanjutan I Tahap II Seri A, Seri B dan Continuous Bonds I Phase II Series A, Series B and
Seri C ditawarkan dengan nilai 100% (seratus persen) Series C are offered at 100% (one hundred percent) of
dari jumlah pokok obligasi. Bunga obligasi dibayarkan the principal amount of the bonds. The interest of the
setiap triwulan, dengan pembayaran bunga pertama bond is paid on quarterly basis, with the first payment
dilakukan pada tanggal 15 September 2017 made on 15 September 2017 while the last interest
sedangkan pembayaran bunga terakhir sekaligus payment date and maturity date of the bonds are on
jatuh tempo obligasi adalah pada tanggal 15 Juni 15 June 2022 for Series A, 15 June 2024 for Series B
2022 untuk Seri A, 15 Juni 2024 untuk Seri B dan 15 and 15 June 2027 for Series C which is also the
Juni 2027 untuk Seri C yang juga merupakan tanggal redemption date of the principal of each series of
pelunasan pokok dari masing-masing seri obligasi. bonds. Series D bonds are offered without interest at a
Obligasi Seri D ditawarkan tanpa bunga dengan bid price of 79.3146% (seventy nine point three one
harga penawaran senilai 79,3146% (tujuh puluh four six percent) of the principal amount of bonds and
sembilan koma tiga satu empat enam persen) dari the maturity date is 15 June 2020 date while for series
jumlah pokok obligasi dan telah jatuh tempo pada A the maturity date is 15 June 2022. The payments of
tanggal 15 Juni 2020, sedangkan untuk seri A telah the bonds principal will be fully paid on the maturity
jatuh tempo pada tanggal 15 Juni 2022. Pembayaran date. The trustee of the Continuous Bonds I Phase II
pokok obligasi dilakukan secara penuh pada saat issuance is PT Bank Tabungan Negara (Persero) Tbk.
tanggal jatuh tempo. Wali amanat dari penerbitan
Obligasi Berkelanjutan I Tahap II adalah PT Bank
Tabungan Negara (Persero) Tbk.
Pada tanggal 30 September 2016, Bank Mandiri On 30 September 2016, Bank Mandiri issued
menerbitkan Obligasi Berkelanjutan I Bank Mandiri Continuous Bonds I Bank Mandiri Phase I Year 2016
Tahap I Tahun 2016 (“Obligasi Berkelanjutan I Tahap (“Continuous Bonds I Phase I”) with total nominal value
I”) dengan nilai nominal sebesar Rp5.000.000 yang of Rp5,000,000 which consist of 3 (three) series:
terdiri atas 3 (tiga) seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Seri A 1.100.000 7,95% 30 September 2021 Series A
Seri B 1.500.000 8,50% 30 September 2023 Series B
Seri C 2.400.000 8,65% 30 September 2026 Series C
Bunga Obligasi Berkelanjutan I Tahap I dibayarkan The interest of Continuous Bonds I Phase I is paid on
setiap triwulan, dengan pembayaran bunga pertama quarterly basis, with the first interest payment made on
dilakukan pada tanggal 30 Desember 2016 30 December 2016 while the last interest and principal
sedangkan pembayaran bunga obligasi terakhir payment date of the bonds are on 30 September 2021
sekaligus jatuh tempo obligasi adalah 30 September for Series A, 30 September 2023 for Series B and
2021 untuk Seri A, 30 September 2023 untuk Seri B, 30 September 2026 for Series C which is also the
dan 30 September 2026 untuk seri C yang juga redemption date the principal of each series of bonds.
merupakan tanggal pelunasan pokok dari masing- Principal payment for Series A and Series B fully paid
masing seri obligasi. Pembayaran pokok obligasi on the maturity date. The trustee for Continuous Bonds
untuk Seri A dan Seri B telah dilakukan secara penuh I Phase I is PT Bank Tabungan Negara (Persero) Tbk.
pada saat tanggal jatuh tempo. Wali amanat dari
penerbitan Obligasi Berkelanjutan I Tahap I adalah
PT Bank Tabungan Negara (Persero) Tbk.
1312 PT Bank Mandiri (Persero) Tbk 245
Page 806
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Rupiah (lanjutan) Rupiah (continued)
Selama berlakunya jangka waktu Obligasi dan During the validity periods of the Bonds and prior to the
sebelum dilunasinya jumlah terhutang, Bank Mandiri repayment of the bonds, Bank Mandiri has to comply
berkewajiban untuk: (i) memelihara pada setiap saat to: (i) maintain the overall Bank’s soundness level as
keadaan keuangan berada dalam kondisi sehat regulated by FSA; (ii) maintain the Bank’s soundness
sesuai ketentuan OJK; (ii) mempertahankan tingkat level at a minimum in the composite level 3 (three)
kesehatan Bank minimal berada dalam peringkat which is categorised as “Fair”, according to internal
komposit 3 (tiga) yang tergolong “Cukup Baik”, sesuai assessment based upon on Bank Indonesia’s
penilaian internal berdasarkan ketentuan Bank regulation; (iii) obtain and comply with permits and
Indonesia; (iii) memperoleh, mematuhi segala approvals (from the government or other parties) and
ketentuan dan melakukan hal-hal yang diperlukan comply to Indonesia’s laws and regulations.
untuk menjaga tetap berlakunya segala izin dan
persetujuan (baik dari pemerintah ataupun lainnya)
dan mematuhi peraturan perundang-undangan
Republik Indonesia.
Bank Mandiri tanpa persetujuan tertulis Wali Amanat Bank Mandiri, without a written approval from the
tidak akan melakukan hal-hal sebagai berikut: (i) Trustee will not: (i) reducing the Bank’s issued and paid
mengurangi modal ditempatkan dan disetor kecuali up capital except such a reduction is conducted based
karena adanya ketentuan Pemerintah atau Bank on regulations from the Government of Indonesia or
Indonesia; (ii) mengadakan perubahan bidang usaha; Bank Indonesia; (ii) change its nature of business; (iii)
(iii) mengadakan penggabungan, konsolidasi, akuisisi conducting merger, consolidation, or acquisitions which
dengan entitas lain yang menyebabkan bubarnya led to the dissolution of Bank Mandiri.
Bank Mandiri.
Obligasi ini tidak dijamin dengan suatu bentuk The bonds are not guaranteed by any form of special
jaminan khusus, kecuali jaminan umum sebagaimana guarantee, except for the general guarantee as referred
dimaksud dalam dan sesuai dengan ketentuan Pasal and in accordance with the Article 1131 and Article
1131 dan Pasal 1132 Kitab Undang-Undang Hukum 1132 of the Indonesian Civil Law, all the assets of the
Perdata Indonesia yakni seluruh harta kekayaan Bank, either moving objects and objects that are not
Bank, baik benda bergerak maupun tidak bergerak, moving, present or future, shall be regarded as
baik yang telah ada maupun yang akan ada di securities for the Bank’s agreements including those
kemudian hari, menjadi tanggungan untuk seluruh bonds.
perikatan Bank termasuk obligasi tersebut.
Pada tanggal 31 Desember 2023 dan 2022, peringkat As of 31 December 2023 dan 31 December 2022 the
Obligasi Berkelanjutan I Tahap I dan Tahap II Pefindo’s rating of Continuous Bonds I Phase I and
menurut Pefindo adalah idAAA (triple A). Phase II is idAAA (triple A).
Mata Uang Asing Foreign Currency
Pada tanggal 4 April 2023, Bank Mandiri menerbitkan On 4 April 2023, Bank Mandiri issued the fourth Euro
Euro Medium Term Notes (EMTN) keempat dengan Medium Term Notes (EMTN) with nominal value of
nilai nominal sebesar USD300.000.000 (nilai penuh) USD300,000,000 (full amount) in Singapore Exchange
di Singapore Exchange (SGX) sebagai berikut: (SGX) as follow:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Euro Medium Euro Medium
Term Notes USD300.000.000 5,50% 4 April 2026 Term Notes
246 ANNUAL REPORT 2023 1313
Page 807
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Mata Uang Asing (lanjutan) Foreign Currency (continued)
Obligasi EMTN keempat ditawarkan dengan nilai The fourth EMTN is offered at 99.58% (ninety-nine
99,58% (sembilan puluh sembilan koma lima delapan point five eight percent) of the principal amount of the
persen) dari jumlah pokok obligasi. Bunga obligasi bonds. The bond interest is paid on semi-annual basis,
dibayarkan setiap semester, dengan pembayaran with the first interest payment scheduled on 4 October
bunga pertama dilakukan pada tanggal 4 Oktober 2023 and the last interest payment and due date of the
2023, sedangkan pembayaran bunga terakhir bond principal on 4 April 2026, which also the due date
sekaligus jatuh tempo obligasi adalah pada tanggal 4 of the principal amount of the bonds. The trustee of the
April 2026 yang juga merupakan tanggal pelunasan EMTN bond issuance is Bank of New York Mellon.
pokok dari obligasi. Wali amanat dari penerbitan
EMTN adalah Bank of New York Mellon.
Pada tanggal 31 Desember 2023, peringkat EMTN As of 31 December 2023, the credit ratings for the
keempat adalah Baa2 (Moody’s) dan BBB- (Fitch fourth EMTN are Baa2 (Moody’s) and BBB- (Fitch
Ratings). Ratings).
Pada tanggal 19 April 2021, Bank Mandiri On 19 April 2021, Bank Mandiri issued the third EMTN,
menerbitkan EMTN ketiga, yaitu Sustainability Bond namely Bank Mandiri Sustainability Bond 2021, with
Bank Mandiri 2021, dengan nilai nominal sebesar total nominal value of USD300,000,000 (full amount) on
USD300.000.000 (nilai penuh) di Singapore the Singapore Exchange (SGX) as follows:
Exchange (SGX) sebagai berikut:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Euro Medium Euro Medium
Term Notes USD300.000.000 2,00% 19 April 2026 Term Notes
Sustainability Bond Bank Mandiri 2021 ditawarkan Bank Mandiri Sustainability Bond 2021 are offered at a
dengan nilai 98,913% (sembilan puluh delapan koma value of 98.913% (ninety eight point nine one three
sembilan satu tiga persen) dari jumlah pokok obligasi. percent) of the principal amount of the bonds. Bond
Bunga obligasi dibayarkan setiap semester, dengan interest is paid every semester, with the first interest
pembayaran bunga pertama dilakukan pada tanggal payment being made on 19 October 2021, while the
19 Oktober 2021, sedangkan pembayaran bunga last interest payment is at the same time the bond
terakhir sekaligus jatuh tempo obligasi adalah pada maturity on 19 April 2026 which is also the principal
tanggal 19 April 2026 yang juga merupakan tanggal repayment date of the bonds. The trustee of the
pelunasan pokok dari obligasi. Wali amanat dari issuance of EMTN is Bank of New York Mellon. The
penerbitan EMTN adalah Bank of New York Mellon. proceeds from the issuance of the Sustainability Bond
Dana hasil penerbitan Sustainability Bond tersebut will be used to finance or refinance projects or activities
akan digunakan untuk membiayai atau membiayai that are environmentally and socially sound, in
kembali proyek atau kegiatan yang berwawasan accordance with the criteria set out in Bank Mandiri's
lingkungan dan sosial, sesuai dengan kriteria yang Sustainability Bond Framework.
ditetapkan dalam Sustainability Bond Framework
Bank Mandiri.
Pada tanggal 31 Desember 2023 dan 2022, peringkat As of 31 December 2023 and 2022, the third EMTN's
EMTN ketiga adalah Baa2 (Moody’s) dan BBB- (Fitch ratings are Baa2 (Moody's) and BBB- (Fitch Ratings).
Ratings).
Pada tanggal 13 Mei 2020, Bank Mandiri menerbitkan On 13 May 2020 Bank Mandiri issued the second
Euro Medium Term Notes (EMTN) kedua dengan nilai EMTN with total nominal value of USD500,000,000 (full
nominal sebesar USD500.000.000 (nilai penuh) di amount) on the Singapore Exchange (SGX) as follow:
Singapore Exchange (SGX) sebagai berikut:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Euro Medium Euro Medium
Term Notes USD500.000.000 4,75% 13 Mei/May 2025 Term Notes
1314 PT Bank Mandiri (Persero) Tbk 247
Page 808
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Mata Uang Asing (lanjutan) Foreign Currency (continued)
Obligasi Euro Medium Term Notes (EMTN) kedua The second EMTN is offered at 99.255% (ninety nine
ditawarkan dengan nilai 99,255% (sembilan puluh point two five five percent) of the principal amount of
sembilan koma dua lima lima persen) dari jumlah bonds. The interest is paid on semi-annual basis with
pokok obligasi. Bunga obligasi dibayarkan setiap the first interest payment was made on 13 November
semester, dengan pembayaran bunga pertama 2020, while the last interest payment and maturity date
dilakukan pada tanggal 13 November 2020, of the bonds principal on 13 May 2025 which is also the
sedangkan pembayaran bunga terakhir sekaligus redemption date of the principal amount of bonds. The
jatuh tempo obligasi adalah pada tanggal 13 Mei 2025 trustee of the EMTN bond issuance is Bank of New
yang juga merupakan tanggal pelunasan pokok dari York Mellon.
obligasi. Wali amanat dari penerbitan EMTN adalah
Bank of New York Mellon.
Pada tanggal 31 Desember 2023 dan 2022, peringkat As of 31 December 2023 and 2022, the second EMTN
EMTN kedua adalah Baa2 (Moody’s) dan BBB- (Fitch is rated Baa2 (Moody’s) and BBB- (Fitch Ratings).
Ratings).
Pada tanggal 11 April 2019, Bank Mandiri On 11 April 2019 Bank Mandiri issued the first EMTN
menerbitkan Euro Medium Term Notes (EMTN) with total nominal value of USD750,000,000 (full
pertama dengan nilai nominal sebesar amount) on the Singapore Exchange (SGX) as follow:
USD750.000.000 (nilai penuh) di Singapore
Exchange (SGX) sebagai berikut:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Euro Medium Euro Medium
Term Notes USD750.000.000 3,75% 11 April 2024 Term Notes
Obligasi Euro Medium Term Notes (EMTN) pertama The first EMTN is offered at 98.998% (ninety eight
ditawarkan dengan nilai 98,998% (sembilan puluh point nine nine eight percent) of the principal amount of
delapan koma sembilan sembilan delapan persen) bonds. The interest is paid on semi-annual basis with
dari jumlah pokok obligasi. Bunga obligasi dibayarkan the first interest payment was made on 11 October
setiap semester, dengan pembayaran bunga pertama 2019, while the last interest payment and maturity date
dilakukan pada tanggal 11 Oktober 2019, sedangkan of the bonds principal on 11 April 2024 which is also
pembayaran bunga terakhir sekaligus jatuh tempo the redemption date of the principal amount of bonds.
obligasi adalah pada tanggal 11 April 2024 yang juga The trustee of the EMTN bond issuance is Bank of
merupakan tanggal pelunasan pokok dari obligasi. New York Mellon.
Wali amanat dari penerbitan EMTN adalah Bank of
New York Mellon.
Pada tanggal 31 Desember 2023 dan 2022, peringkat As of 31 December 2023 and 2022, the first EMTN is
EMTN pertama adalah Baa2 (Moody’s) dan BBB- rated Baa2 (Moody’s) and BBB- (Fitch Ratings).
(Fitch Ratings).
Entitas Anak Subsidiaries
Rupiah Rupiah
Pada tanggal 28 April 2021, Entitas Anak (Bank On 28 April 2021, the Subsidiary (Bank Mandiri Taspen
Mandiri Taspen (“Bank Mantap”)) menerbitkan dan (“Bank Mantap”)) issued and registered the Continuous
mendaftarkan Obligasi Berkelanjutan I Tahap II tahun Bonds I Phase II Year 2021 to the Indonesia Stock
2021 ke Bursa Efek Indonesia dengan nilai nominal Exchange with a nominal value of Rp2,000,000 with
sebesar Rp2.000.000 yang terdiri atas 2 (dua) seri: consist of 2 (two) series:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Seri A 800.000 6,50% 28 April 2024 Series A
Seri B 1.200.000 7,25% 28 April 2026 Series B
248 ANNUAL REPORT 2023 1315
Page 809
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Bunga obligasi dibayarkan setiap triwulanan, dengan Bond interest is paid quarterly, with the first interest
pembayaran bunga pertama masing-masing seri akan payment for each series will be made on 28 July 2021
dilakukan pada tanggal 28 Juli 2021 sedangkan while the last interest payment as well as the maturity
pembayaran bunga terakhir sekaligus jatuh tempo of the bonds will be on 28 April 2024 for Series A and
obligasi adalah pada tanggal 28 April 2024 untuk Seri 28 April 2026 for Series B.
A dan tanggal 28 April 2026 untuk Seri B.
Wali amanat dari penerbitan Obligasi Berkelanjutan I The trustee of the issuance of the Continuous Bonds I
Tahap II tahun 2021 adalah PT Bank Permata Tbk. Phase II Year 2021 is PT Bank Permata Tbk. As of
Pada tanggal 31 Desember 2023 dan 2022 peringkat 31 December 2023 and 2022, the rating for the
Obligasi Berkelanjutan I Tahap II Bank Mantap tahun Continuous Bonds I Phase II of PT Bank Mandiri
2021 menurut PT Fitch Ratings Indonesia adalah AA Taspen in 2021 according to PT Fitch Ratings
(idn) (double A). Indonesia is AA (idn) (double A).
Pada tanggal 26 November 2019, Entitas Anak (Bank On 26 November 2019, the Subsidiary (Bank Mandiri
Mandiri Taspen) menerbitkan dan mendaftarkan Taspen) issued and registered the Continuous Bond I
Obligasi I Berkelanjutan Tahap I tahun 2019 ke Bursa Phase I Year 2019 to Indonesia Stock Exchange with
Efek Indonesia dengan nilai nominal sebesar total nominal value of Rp1,000,000 in which consist of
Rp1.000.000 yang terdiri atas 2 (dua) seri: 2 (two) series:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Seri A 700.000 7,90% 26 November 2022 Series A
Seri B 300.000 8,20% 26 November 2024 Series B
Bunga obligasi dibayarkan setiap triwulanan, dengan Bonds interest were paid on quarterly basis, with the
pembayaran bunga pertama dilakukan pada tanggal first interest payment was made on 26 February 2020,
26 Februari 2020, sedangkan pembayaran bunga while the last interest payment and maturity of the
terakhir sekaligus jatuh tempo obligasi adalah pada bonds on 26 November 2022 for Series A and
tanggal 26 November 2022 untuk Seri A dan 26 November 2024 for Series B which also the date for
26 November 2024 untuk Seri B yang juga principal repayment of each bond.
merupakan tanggal pelunasan pokok dari masing-
masing obligasi.
Wali amanat dari penerbitan Obligasi Berkelanjutan I Trustee for Continuous Bond I Phase I PT Bank
Tahap I Bank Mantap tahun 2019 adalah PT Bank Mandiri Taspen Year 2019 is PT Bank Permata Tbk.
Permata Tbk. Pada tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022, Continuous Bond I
2022 peringkat Obligasi Berkelanjutan I Tahap I Bank Phase I PT Bank Mandiri Taspen Year 2019 is rated
Mantap tahun 2019 menurut PT Fitch Ratings AA (idn) (double A) by PT Fitch Ratings Indonesia.
Indonesia adalah AA (idn) (double A).
Bank Mantap tanpa persetujuan tertulis Wali Amanat Bank Mantap, without written approval from the
tidak akan melakukan hal-hal sebagai berikut: Trustee, will not do the following things: (i) reduce
(i) mengurangi modal ditempatkan dan disetor kecuali issued and paid-up capital unless there are provisions
karena adanya ketentuan Pemerintah atau Bank from the Government or Bank Indonesia; (ii) making
Indonesia; (ii) mengadakan perubahan bidang usaha; changes to business fields; (iii) carrying out a merger,
(iii) mengadakan penggabungan, konsolidasi, akuisisi consolidation, acquisition with another entity which
dengan entitas lain yang menyebabkan bubarnya causes the dissolution of Bank Mantap.
Bank Mantap.
1316 PT Bank Mandiri (Persero) Tbk 249
Page 810
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Pada tanggal 27 September 2023, Entitas anak (PT On 27 September 2023, the Subsidiary (PT Mandiri
Mandiri Tunas Finance) menerbitkan Obligasi Tunas Finance) issued Continuous Bonds VI Phase II
Berkelanjutan VI Tahap II Tahun 2023 (''Obligasi Year 2023 (“Continuous Bonds VI Phase II”) with total
Berkelanjutan VI Tahap II'') dengan nilai nominal nominal value of Rp1,131,110 which consist of 2 (two)
sebesar Rp1.131.110 yang terdiri atas 2 (dua) seri: series:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Seri A 804.175 6,50% 27 September 2026 Series A
Seri B
326.935 6,75% 11 September 2028 Series B
Wali amanat dari penerbitan Obligasi Berkelanjutan VI The trustee for the issuance of Continuous Bonds VI
Tahap II adalah PT Bank Rakyat Indonesia (Persero) Phase II is PT Bank Rakyat Indonesia (Persero) Tbk.
Tbk.
Peringkat Obligasi Berkelanjutan VI Tahap II menurut As of 31 December 2023 and 2022, based on Pefindo’s
Pefindo pada tanggal 31 Desember 2023 dan 2022 rating, Continuous Bonds VI Phase II is rated idAAA
adalah idAAA (Triple A). (Triple A).
Pada tanggal 11 Juli 2023, Entitas anak (PT Mandiri On 11 July 2023, the Subsidiary (PT Mandiri Tunas
Tunas Finance) menerbitkan Obligasi Berkelanjutan Finance) issued Continuous Bonds VI Phase I Year
VI Tahap I Tahun 2023 (''Obligasi Berkelanjutan VI 2023 ("Continuous Bonds VI Phase I") with a nominal
Tahap I'') dengan nilai nominal sebesar Rp691.735 value of Rp691,735 consisting of 2 (two) series:
yang terdiri atas 2 (dua) seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Seri A 439.660 6,00% 11 Juli/July 2026 Series A
Seri B 252.075 6,25% 11 Juli/July 2028 Series B
Wali amanat dari penerbitan Obligasi Berkelanjutan VI The trustee for the issuance of Continuous Bonds VI
Tahap I adalah PT Bank Rakyat Indonesia (Persero) Phase II is PT Bank Rakyat Indonesia (Persero) Tbk.
Tbk.
MTF telah memenuhi batasan-batasan yang MTF has fulfilled the restrictions required in the
diwajibkan dalam perjanjian tersebut di atas. agreement above. As of 31 December 2023 and 2022,
Peringkat Obligasi Berkelanjutan VI Tahap I menurut based on Pefindo’s rating, Continuous Bonds VI Phase
Pefindo pada tanggal 31 Desember 2023 dan 2022 I is rated idAAA (Triple A).
adalah idAAA (Triple A).
Pada tanggal 23 Februari 2022, Entitas anak On 23 February 2022, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) menerbitkan Obligasi Tunas Finance) issued Continuous Bonds V Phase III
Berkelanjutan V Tahap III Tahun 2022 (''Obligasi Year 2022 (“Continuous Bonds V Phase III”) with total
Berkelanjutan V Tahap III'') dengan nilai nominal nominal value of Rp1,228,055 which consist of 2 (two)
sebesar Rp1.228.055 yang terdiri atas 2 (dua) seri: series:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
23 Februari/
Seri A 851.440 5,90% February 2025 Series A
23 Februari/
Seri B 376.615 6,75% February 2027 Series B
250 ANNUAL REPORT 2023 1317
Page 811
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Wali amanat dari penerbitan obligasi berkelanjutan V Trustee for Continuous Bonds V Phase III is PT Bank
Tahap III adalah PT Bank Rakyat Indonesia (Persero) Rakyat Indonesia (Persero) Tbk.
Tbk.
Pada tanggal 20 Mei 2021, Entitas Anak (PT Mandiri On 20 May 2021, the Subsidiary (PT Mandiri Tunas
Tunas Finance) menerbitkan dan mendaftarkan Finance) issued and registered Continuous Bonds V
Obligasi Berkelanjutan V Mandiri Tunas Finance Mandiri Tunas Finance Phase II Year 2021
Tahap II Tahun 2021 (“Obligasi Berkelanjutan V (“Continuous Bonds V Phase II”) to the Indonesia Stock
Tahap II”) ke Bursa Efek Indonesia dengan nilai Exchange with total nominal value of Rp1,400,850
nominal sebesar Rp1.400.850 yang terdiri atas 2 which consist of 2 (two) series:
(dua) seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Seri A 20 Mei/
915.150 7,00% May 2024 Series A
Seri B 20 Mei/ Series B
485.700 7,65% May 2026
Wali amanat dari penerbitan Obligasi Berkelanjutan V Trustee for Continuous Bonds V Phase II is PT Bank
Tahap II adalah PT Bank Rakyat Indonesia (Persero) Rakyat Indonesia (Persero) Tbk.
Tbk.
Pada tanggal 13 Agustus 2020, Entitas Anak (PT On 13 August 2020, the Subsidiary (PT Mandiri Tunas
Mandiri Tunas Finance) menerbitkan dan Finance) issued and registered Continuous Bonds V
mendaftarkan Obligasi Berkelanjutan V Mandiri Tunas Mandiri Tunas Finance Phase I Year 2020
Finance Tahap I Tahun 2020 (“Obligasi Berkelanjutan (“Continuous Bonds V Phase I”) to the Indonesia Stock
V Tahap I”) ke Bursa Efek Indonesia dengan nilai Exchange with total nominal value of Rp858,000 which
nominal sebesar Rp858.000 yang terdiri atas 2 (dua) consist of 2 (two) series:
seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
13 Agustus/
Seri A 472.000 8,00% August 2023 Series A
13 Agustus/
Seri B 386.000 8,60% August 2025 Series B
Wali amanat dari penerbitan Obligasi Berkelanjutan V Trustee for Continuous Bonds V Phase I is PT Bank
Tahap I adalah PT Bank Rakyat Indonesia (Persero) Rakyat Indonesia (Persero) Tbk. Series A Bonds has
Tbk. Obligasi Seri A telah jatuh tempo pada tanggal matured on 13 August 2023.
13 Agustus 2023.
Dalam perjanjian perwaliamanatan juga diatur The trustee agreement stipulates several restrictions
beberapa pembatasan yang harus dipenuhi oleh that must be met by the Subsidiary, including providing
MTF, antara lain memberikan jaminan fidusia berupa fiduciary guarantees in the form of consumer financing
piutang dilunasi pembiayaan konsumen dan rasio receivables and total debt to equity ratio not exceeding
jumlah pinjaman terhadap ekuitas tidak melebihi rasio 10:1. Moreover, as long as the principal of the bonds
10:1. Selain itu, selama pokok obligasi belum, MTF has not been repaid, the Subsidiary is not permitted,
tidak diperkenankan, antara lain melakukan among other things, to enter into a business merger
penggabungan usaha kecuali dilakukan pada bidang unless it is carried out in the same line of business and
usaha yang sama serta menjual atau mengalihkan sell or transfer more than 50% of the Subsidiary's
lebih dari 50% aset MTF kecuali untuk kegiatan usaha assets except for the daily business activities of the
MTF sehari-hari. Subsidiary.
Peringkat Obligasi Berkelanjutan V Tahap I, II dan III As of 31 December 2023 and 2022, based on Pefindo’s
menurut Pefindo pada tanggal 31 Desember 2023 rating, Continuous Bonds V Phase I, II and III are rated
dan 2022 adalah idAAA (Triple A). idAAA (Triple A).
1318 PT Bank Mandiri (Persero) Tbk 251
Page 812
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Pada tanggal 26 Juli 2019, Entitas Anak (Mandiri On 26 July 2019, the Subsidiary (PT Mandiri Tunas
Tunas Finance) menerbitkan dan mendaftarkan Finance) issued and registered Continuous Bonds IV
Obligasi Berkelanjutan IV Mandiri Tunas Finance Mandiri Tunas Finance Phase II Year 2019
Tahap II Tahun 2019 (”Obligasi Berkelanjutan IV (“Continuous Bonds IV Phase II”) to the Indonesia
Tahap II”) ke Bursa Efek Indonesia dengan nilai Stock Exchange with total nominal value of
nominal sebesar Rp2.000.000 yang terdiri atas 2 Rp2,000,000 which consist of 2 (two) series:
(dua) seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Seri A 1.342.000 8,90% 26 Juli/July 2022 Series A
Seri B 658.000 9,50% 26 Juli/July 2024 Series B
Wali amanat dari penerbitan Obligasi Berkelanjutan IV The trustee for Continuous Bonds IV Phase II is
Tahap II adalah PT Bank Mega Tbk. Obligasi Seri A PT Bank Mega Tbk. Series A Bonds has matured on
telah jatuh tempo pada tanggal 26 Juli 2022. 26 July 2022.
Dalam perjanjian perwaliamanatan, diatur beberapa The trustee agreement stipulates several restrictions
pembatasan yang harus dipenuhi oleh Entitas Anak, that must be met by the Subsidiary, including providing
antara lain memberikan jaminan fidusia berupa fiduciary guarantees in the form of consumer financing
piutang pembiayaan konsumen dan rasio jumlah receivables and total debt to equity ratio not exceeding
pinjaman terhadap ekuitas tidak melebihi rasio 10:1. 10:1. Moreover, as long as the principal of the bonds
Selain itu, selama pokok obligasi belum dilunasi, has not been repaid, the Subsidiary is not permitted,
Entitas Anak tidak diperkenankan, antara lain among other things, to enter into a business merger
melakukan penggabungan usaha kecuali dilakukan unless it is carried out in the same line of business and
pada bidang usaha yang sama serta menjual atau sell or transfer more than 50% of the Subsidiary's
mengalihkan lebih dari 50% aset Entitas Anak kecuali assets except for the daily business activities of the
untuk kegiatan usaha Entitas Anak sehari-hari. Subsidiary.
Pada tanggal 8 Januari 2019, Entitas Anak (Mandiri On 8 January 2019, the Subsidiary (PT Mandiri Tunas
Tunas Finance) menerbitkan dan mendaftarkan Finance) issued and registered Continuous Bonds IV
Obligasi Berkelanjutan IV Mandiri Tunas Finance Mandiri Tunas Finance Phase I Year 2019
Tahap I Tahun 2019 (“Obligasi Berkelanjutan IV (“Continuous Bonds IV Phase I”) to the Indonesia Stock
Tahap I”) ke Bursa Efek Indonesia dengan nilai Exchange with total nominal value of Rp1,000,000
nominal sebesar Rp1.000.000 yang terdiri atas 2 which consist of 2 (two) series:
(dua) seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
8 Januari/
Seri A 800.000 9,40% January 2022 Series A
8 Januari/
Seri B 200.000 9,75% January 2024 Series B
Wali amanat dari penerbitan Obligasi Berkelanjutan IV The trustee for Continuous Bonds IV Phase I is PT
Tahap I adalah PT Bank Rakyat Indonesia (Persero) Bank Rakyat Indonesia (Persero) Tbk. Series A Bonds
Tbk. Obligasi Seri A telah jatuh tempo pada tanggal has matured on 8 January 2022.
8 Januari 2022.
Peringkat Obligasi Berkelanjutan IV Tahap I dan As of 31 December 2023 and 2022, based on Pefindo’s
Tahap II menurut Pefindo pada tanggal 31 Desember rating, Continuous Bonds IV Phase I and Phase II are
2023 dan 2022 adalah idAAA (Triple A). rated idAAA (Triple A).
Pada tanggal 31 Desember 2023, seluruh efek-efek As of 31 December 2023, all securities issued by
yang diterbitkan oleh PT Mandiri Tunas Finance PT Mandiri Tunas Finance are secured by consumer
dijamin dengan piutang pembiayaan konsumen financing receivables amounted to Rp3,374,511
sebesar Rp3.374.511 (31 Desember 2022: (31 December 2022: Rp1,718,119) (Note 13f) and net
Rp1.718.119) (Catatan 13f) dan investasi bersih dalam investment finance leases amounted to Rp873,111
sewa pembiayaan sebesar Rp873.111 (31 Desember (31 December 2022: Rp888,925) (Note 14f).
2022: Rp888.925) (Catatan 14f).
252 ANNUAL REPORT 2023 1319
Page 813
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Subordinated notes syariah mudharabah Subordinated notes sharia mudharabah
Pada tanggal tanggal 15 Desember 2023, Entitas On 15 December 2023, Bank Syariah Indonesia's
Anak Bank Syariah Indonesia (“BSI”) menerbitkan subsidiary ("BSI") issued the 2023 Mudharabah Sukuk
Sukuk Mudharabah Tahun 2023 sebesar Rp200.000 amounting to Rp200,000 with maturity set on
dan akan jatuh tempo pada tanggal 15 Desember 15 December 2028.
2028.
Selama berlakunya jangka waktu Sukuk Mudharabah Throughout the tenure of the 2023 BSI Subordinated
Subordinasi BSI Tahun 2023 dan sebelum Mudharabah Sukuk and until the full repayment of both
dilunasinya semua pokok dan bagi hasil, Entitas Anak principal and profit-sharing, the Subsidiary is obligated
berkewajiban untuk: (i) menjaga rasio Capital to: (i) maintain a Capital Adequacy Ratio (“CAR”) of not
Adequacy Ratio (“CAR”) tidak kurang dari 12% (dua less than 12%; (ii) ensure that the 2023 Subordinated
belas persen); (ii) memastikan bahwa Sukuk Mudharabah Sukuk is not owned by more than 49
Mudharabah Subordinasi Tahun 2023 ini tidak akan investors; (iii) submit to the monitoring agent the
dimiliki oleh lebih dari 49 (empat puluh sembilan) following: (a) Copies of reports submitted to the
investor; (iii) menyerahkan kepada agen pemantau Financial Services Authority (OJK), including the bank's
sebagai berikut: (a) Salinan dari laporan yang health assessment report, no later than 5 (five)
disampaikan kepada OJK termasuk laporan hasil business days after the report is submitted to the
penilaian tingkat kesehatan bank, dalam waktu parties mentioned above. If the Monitoring Agent
selambat-lambatnya 5 (lima) Hari Kerja setelah deems it necessary, based on a written request from
laporan tersebut diserahkan kepada pihak yang the Monitoring Agent, the Company must provide the
disebutkan di atas. Dalam hal Agen Pemantau Monitoring Agent with additional documents related to
memandang perlu, berdasarkan permohonan Agen the above report (if any) no later than 10 (ten) business
Pemantau secara tertulis, Perseroan wajib days after the date the request letter is received by the
menyampaikan kepada Agen Pemantau dokumen- Company. (b) Annual financial statements audited by
dokumen tambahan yang berkaitan dengan laporan public accountants registered with the OJK and
tersebut di atas (apabila ada) selambat lambatnya 10 submitted to the Monitoring Agent within 5 (five)
(sepuluh) Hari Kerja setelah tanggal surat business days after receiving a request letter from the
permohonan tersebut diterima oleh Perseroan. (b) Monitoring Agent.
Laporan keuangan tahunan yang telah diaudit oleh
akuntan publik yang terdaftar di OJK dan disampaikan
kepada Agen Pemantau dalam waktu 5 (lima) Hari
kerja setelah menerima surat permohonan dari Agen
Pemantau.
Seluruh dana hasil penerbitan Sukuk Mudharabah All proceeds from the issuance of the Subordinated
Subordinasi, akan dipergunakan oleh Perseroan Mudharabah Sukuk will be used by the Company for its
untuk kegiatan usaha Perseroan dalam rangka business activities to strengthen the capital structure,
memperkuat struktur permodalan dengan taking into account the issuance proceeds as
memperhitungkan dana hasil penerbitan sebagai supplementary capital and to enhance the Company's
modal pelengkap dan meningkatkan aset produktif productive assets.
Perseroan.
Sukuk Mudharabah Subordinasi ini diterbitkan tanpa The Subordinated Mudharabah Sukuk is issued without
warkat, kecuali Sertifikat Jumbo Sukuk Mudharabah certificates, except for the Jumbo Certificate of
Subordinasi yang diterbitkan atas nama PT Kustodian Subordinated Mudharabah Sukuk issued in the name
Sentral Efek Indonesia (“KSEI”) sebagai bukti of the Indonesian Central Securities Depository
kepemilikan Efek Syariah untuk kepentingan ("KSEI") as evidence of ownership of Sharia Securities
Pemegang Sukuk Mudharabah Subordinasi. for the benefit of the Subordinated Mudharabah Sukuk
Pendapatan Bagi Hasil yang dihitung berdasarkan Holders. Profit-sharing is calculated by multiplying the
perkalian antara Nisbah Bagi Hasil Pemegang Sukuk Profit-sharing Ratio of the Subordinated Mudharabah
Mudharabah Subordinasi, dimana besarnya nisbah Sukuk Holders, where the ratio is 88.55% of the
adalah 88,55% dari Pendapatan yang Dibagihasilkan Distributed Income with an indicative profit-sharing rate
dengan indikasi bagi hasil sebesar ekuivalen 7,90% equivalent to 7.90% per annum. The tenure of the
per tahun. Jangka waktu Sukuk Mudharabah Subordinated Mudharabah Sukuk is 5 (five) years from
Subordinasi adalah 5 (lima) Tahun terhitung sejak the Issuance Date. The Subordinated Mudharabah
Tanggal Penerbitan. Sukuk Mudharabah Subordinasi Sukuk is offered at 100% of the Subordinated
ini ditawarkan dengan nilai 100% dari jumlah Dana Mudharabah Sukuk Fund. Profit-sharing is paid
Sukuk Mudharabah Subordinasi. Pendapatan Bagi quarterly, in line with the Profit-sharing Payment Date.
Hasil dibayarkan setiap triwulan, sesuai dengan
tanggal pembayaran Pendapatan Bagi Hasil.
1320 PT Bank Mandiri (Persero) Tbk 253
Page 814
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Subordinated notes syariah mudharabah (lanjutan) Subordinated notes sharia mudharabah (continued)
Bertindak sebagai wali amanat Sukuk Mudharabah The Trustee for the 2023 BSI Subordinated
Subordinasi BSI Tahun 2023 adalah PT Bank Negara Mudharabah Sukuk is PT Bank Negara Indonesia
Indonesia (Persero) Tbk. (Persero) Tbk.
Pada tanggal 31 Desember 2023, peringkat Sukuk As of 31 December 2023, the rating for the sukuk
Mudharabah Subordinasi menurut Pefindo adalah mudharabah according to Pefindo is idAA(sy) (double
idAA(sy) (Double A Sharia). A sharia).
Pada tanggal 22 Desember 2016, Entitas anak, On 22 December 2016, the Subsidiary, PT Bank
PT Bank Syariah Indonesia Tbk (“BSI”) (dahulu Syariah Indonesia Tbk (“BSI”) (formerly issued by
diterbitkan oleh PT Bank Syariah Mandiri), telah PT Bank Syariah Mandiri) has issued subordinated
menerbitkan sukuk mudharabah subordinasi BSM sukuk mudharabah BSM Year 2016 (“sukuk
Tahun 2016 (sukuk mudharabah) dengan nilai mudharabah”) with total nominal value of Rp375,000.
nominal Rp375.000. Sukuk mudharabah merupakan Sukuk mudharabah are long term securities debt tenor
surat berharga yang diterbitkan dalam bentuk surat 7 years with the following terms and conditions as
pengakuan liabilitas jangka panjang berjangka waktu follow:
7 tahun dengan syarat dan ketentuan:
- Pendapatan bagi hasil dihitung berdasarkan - Profit sharing is calculated by multiplying the
perkalian antara nisbah pemegang sukuk revenue-sharing portion of the sukuk
mudharabah dengan pendapatan yang mudharabah holders and revenue which can be
dibagihasilkan yang jumlahnya tercantum dalam shared based on the available last-quarter
laporan keuangan triwulan terakhir yang belum unaudited financial statements and approved by
diaudit yang tersedia dan disahkan oleh Direksi BSI’s Directors no later than 10 (ten) working
selambatnya 10 (sepuluh) hari kerja sebelum days prior to the payment date of profit sharing.
tanggal pembayaran pendapatan bagi hasil yang
bersangkutan.
- Pendapatan yang dibagihasilkan diperoleh dari - The profit sharing was generated from the
pendapatan portofolio pembiayaan Rupiah revenue of BSI’s financing portfolio in Rupiah
(blended) BSI senilai 7 (tujuh) kali dana sukuk (blended) amounted to 7 (seven) times of sukuk
mudharabah dalam mata uang Rupiah yang mudharabah funds denominated in Rupiah which
dimiliki Penerbit, yang diperoleh selama satu (1) held by the issuer, which generated from one (1)
triwulan sebagaimana dicantumkan dalam setiap quarter as stated in BSI’s unaudited financial
laporan keuangan BSI yang belum diaudit. statements.
- Nisbah yang diberikan kepada pemegang sukuk - The nisbah of the sukuk mudharabah holders’ is
mudharabah adalah sebesar 27,07% per tahun 27.07% per annum of the profit sharing which is
dari pendapatan bagi hasil yang dibayarkan paid on quarterly basis.
setiap 3 (tiga) bulan.
Sukuk mudharabah ini tidak dijamin dengan jaminan Sukuk mudharabah is not guaranteed by special
khusus dan tidak dijamin oleh pihak ketiga. termasuk collateral nor guaranteed by third parties, including not
tidak dijamin oleh Negara Republik Indonesia dan guaranteed by the Republic of Indonesia and is not
tidak dimasukkan kedalam Program Penjaminan Bank included in the bank guarantee program implemented
yang dilaksanakan oleh Bank Indonesia atau lembaga by Bank Indonesia or other guarantee institution in
penjaminan lainnya sesuai dengan peraturan accordance to the prevailing law and regulation article
perundang-undangan yang berlaku dan mengikuti 17 paragraph (1) letter f of FSA’s Regulation (POJK)
ketentuan pasal 17 ayat (1) huruf f Peraturan Otoritas No. 21/POJK.03/2014 dated 18 November 2014
Jasa Keuangan (POJK) No. 21/POJK.03/2014 concerning the Minimum Capital Requirement for
tanggal 18 November 2014 tentang Kewajiban Sharia Banks. Sukuk mudharabah are subordinated
Penyediaan Modal Minimum Bank Umum Syariah. Subsidiary’s liability.
Sukuk mudharabah merupakan kewajiban Entitas
Anak yang disubordinasi.
254 ANNUAL REPORT 2023 1321
Page 815
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Subordinated notes syariah mudharabah (lanjutan) Subordinated notes sharia mudharabah (continued)
Selama berlakunya jangka waktu sukuk mudharabah During the validity period of sukuk mudharabah and
dan sebelum dilunasinya semua pokok dan bagi hasil, before the redemption of all of principal and profit
BSM berkewajiban untuk: (i) menjaga rasio Capital sharing, BSI is obliged to: (i) maintain the Capital
Adequacy Ratio (CAR) tidak kurang dari 12% (dua Adequacy Ratio (CAR) at minimum 12% (twelve
belas persen); (ii) memastikan bahwa sukuk percent); (ii) ensure sukuk mudharabah holders at
mudharabah ini tidak akan dimiliki oleh lebih dari 50 maximum 50 (fifty) investors; (iii) submit to the trustee
(lima puluh) investor; (iii) menyerahkan kepada agen as follows: the financial statements (audited) at
pemantau sebagai berikut: laporan keuangan tahunan maximum the 4th month after the date of financial
(audited) selambat-lambatnya akhir bulan ke-4 statements, quarterly financial statements (unaudited)
setelah tanggal buku laporan, laporan keuangan the 1st month after the date of financial statements at
(unaudited) triwulan selambat-lambatnya akhir bulan the latest, the financial statements used to calculate the
ke-1 setelah tanggal buku laporan, laporan keuangan profit sharing and BSI’s soundness rating report and
yang digunakan sebagai dasar perhitungan self-assessment of Good Corporate Governance
Pendapatan Bagi Hasil dan laporan penilaian tingkat implementation to the FSA.
kesehatan bank dan penilaian sendiri (self
assessment) pelaksanaan Good Corporate
Governance kepada OJK.
BSI tanpa persetujuan tertulis Agen Pemantau tidak BSI without written approval from the monitoring agent
akan melakukan hal-hal sebagai berikut: will not do the following: (i) reduce the issued and paid-
(i) mengurangi modal ditempatkan dan disetor; (ii) in capital; (ii) undergo a change in its main business;
mengadakan perubahan bidang usaha; (iii) undergo a merger, consolidation, reorganization,
(iii) melakukan penggabungan atau peleburan atau except such changes are in accordance with
reorganisasi, kecuali karena adanya ketentuan regulations from the Government of Indonesia or Bank
Pemerintah atau Bank Indonesia; (iv) mengadakan Indonesia; (iv) conduct a merger, consolidation,
penggabungan, konsolidasi, akuisisi dengan entitas acquisition with another entity that will result in the
lain yang menyebabkan bubarnya BSI. dissolution of BSI.
Bertindak sebagai wali amanat sukuk mudharabah Acting as the trustee of the mudharabah sukuk is
adalah PT Bank Mandiri (Persero) Tbk. Pada tanggal PT Bank Mandiri (Persero) Tbk. As of 31 December
31 Desember 2023 dan 2022, peringkat sukuk 2023 and 2022, the rating for the sukuk mudharabah
mudharabah menurut Pefindo adalah idAA-(sy) according to Pefindo is idAA-(sy) (double A minus
(double A minus syariah). sharia).
Pada tanggal 17 November 2016, Entitas anak, On 17 November 2016, the Subsidiary, PT Bank
PT Bank Syariah Indonesia Tbk (dahulu diterbitkan Syariah Indonesia (formerly issued by PT Bank Rakyat
oleh PT Bank Rakyat Indonesia Syariah), Indonesia Syariah), issued Subordinated Sukuk
menerbitkan Sukuk Mudharabah Subordinasi I Tahun Mudharabah I Year 2016 amounting to Rp1,000,000
2016 sebesar Rp1.000.000 dan diterbitkan senilai and it was issued at 100.00% of its nominal value using
100,00% dari nilai nominalnya dengan metode the revenue sharing method on the Indonesia Stock
pendapatan bagi hasil pada Bursa Efek Indonesia. Exchange. The ratio of sukuk holders is 80.2%, which
Besarnya nisbah pemegang sukuk adalah sebesar is calculated from gross cash revenue, which is
80,2% yang dihitung dari gross revenue tunai, yang indicated at 11.85%. Profit sharing is paid every
diindikasikan sebesar 11,85%. Bagi hasil dibayarkan 3 (three) months and has matured on 16 November
tiap 3 (tiga) bulan dan telah jatuh tempo pada tanggal 2023.
16 November 2023.
Penerimaan dari penerbitan Sukuk Mudharabah The proceeds from the issuance of the Subordinated
Subordinasi I tersebut, akan dimanfaatkan seluruhnya Sukuk Mudharabah I will be fully utilized to strengthen
untuk memperkuat struktur permodalan dalam rangka the capital structure in order to support business
menunjang kegiatan pengembangan usaha berupa development activities in the form of financing
penyaluran pembiayaan. Sukuk Mudharabah distribution. This Subordinated Sukuk Mudharabah I is
Subordinasi I ini tidak dijamin dengan agunan khusus, not guaranteed by special collateral, including not
termasuk tidak dijamin oleh Negara Republik guaranteed by the Republic of Indonesia or other third
Indonesia atau pihak ketiga lainnya dan tidak parties and is not included in the bank guarantee
dimasukkan dalam program penjaminan bank yang program implemented by the Deposit Insurance
dilaksanakan oleh Lembaga Penjamin Simpanan atau Corporation or other guarantee institutions.
lembaga penjaminan lainnya.
1322 PT Bank Mandiri (Persero) Tbk 255
Page 816
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Subordinated notes syariah mudharabah (lanjutan) Subordinated notes sharia mudharabah (continued)
Bertindak sebagai wali amanat untuk Sukuk Acting as the trustee for the Subordinated Sukuk
Mudharabah Subordinasi I tersebut adalah PT Bank Mudharabah I is PT Bank Negara Indonesia
Negara Indonesia (Persero) Tbk. (Persero) Tbk.
PT Bank Mandiri (Persero) Tbk. dan Entitas Anak PT Bank Mandiri (Persero) Tbk. and the Subsidiaries
telah melakukan pembayaran bunga efek-efek yang have paid the interest of debt securities issued in
diterbitkan sesuai dengan jadwal pembayaran bunga accordance to interest payment schedule during the
selama tahun yang berakhir tanggal 31 Desember year ended 31 December 2023 and 2022.
2023 dan 2022.
Selama tahun yang berakhir tanggal 31 Desember During the year ended 31 December 2023 and 2022,
2023 dan 2022, PT Bank Mandiri (Persero) Tbk. dan PT Bank Mandiri (Persero) Tbk. and the Subsidiaries
Entitas Anak telah memenuhi persyaratan yang have fulfilled the requirements as set out in the
ditetapkan dalam perjanjian efek-efek yang agreement of debt securities issued.
diterbitkan.
Sertifikat Investasi Mudharabah Antarbank (SIMA) Interbank Mudharabah Investment Certificate (SIMA)
Pada tanggal 20 Desember 2023 sampai On 20 December 2023 to 29 December 2023, the
29 Desember 2023, Entitas Anak PT Bank Syariah Subsidiary, PT Bank Syariah Indonesia provided a
Indonesia memberikan fasilitas committed line melalui committed line facility through an Interbank
Sertifikat Investasi Mudharabah Antarbank (SIMA) Mudharabah Investment Certificate (SIMA) amounting
sebesar Rp1.628.176 dengan jatuh tempo kurang dari to Rp1,628,176 with a maturity of less than one month
satu bulan yang memiliki nilai nisbah sekitar 6,25% - with a ratio of around 6.25% - 6.40%. This facility is not
6,40%. Fasilitas ini tidak dijamin dengan agunan guaranteed by special collateral, including not
khusus, termasuk tidak dijamin oleh Negara Republik guaranteed by the Republic of Indonesia or other third
Indonesia atau pihak ketiga lainnya. parties.
Sukuk Mudharabah Muqayyadah I Tahap I Sukuk Mudharabah Muqayyadah I Phase I
Pada tanggal 26 Juni 2023, Entitas Anak (PT Bank On 26 June 2023, the Subsidiary (PT Bank Syariah
Syariah Indonesia Tbk) telah menerbitkan Sukuk Indonesia Tbk) has issued a long term Sukuk
Mudharabah Muqayyadah Jangka Panjang Yang Mudharabah Muqayyadah without Public Offering I of
Dilakukan Tanpa Melalui Penawaran Umum I. PT Bank BSI Tbk for the Year 2023 Phase 1 (“Sukuk
PT Bank BSI Tbk Tahun 2023 Tahap I (“Sukuk Mudharabah Muqayyadah I Phase I”) with a nominal
Mudharabah Muqayyadah I Tahap I”) dengan nilai value of Rp3,759 and maximum limit of Rp100,000.
nominal sebesar Rp3.759, dengan maksimal plafon The profit-sharing ratio is 36.34% indicating
sebesar Rp100.000. Besarnya nisbah adalah sebesar approximately 0.55% per annum. Profit sharing is paid
36,34% yang diindikasikan sebesar 0,55% per tahun. every 3 (three) months and will mature on
Bagi hasil dibayarkan setiap 3 (tiga) bulan dan akan 26 December 2035. The facility is not secured by any
jatuh tempo pada tanggal 26 Desember 2035. specific collateral, including not guaranteed by the
Fasilitas ini tidak dijamin dengan agunan khusus, Republic of Indonesia or any third parties.
termasuk tidak dijamin oleh Negara Republik
Indonesia atau pihak ketiga lainnya.
Penerbitan sukuk tersebut dilakukan dalam rangka The issuance of the sukuk is carried out as part of the
kerjasama antara BSI dengan BP Tapera selaku collaboration between BSI and BP Tapera, where BSI
investor tunggal dimana BSI ditunjuk sebagai Bank is appointed as the Sharia Housing Financing
Penyalur KPR Tapera Syariah kepada peserta BP Distributor to BP Tapera participants. This collaboration
Tapera. Skema kerjasama tersebut diatur pada scheme is regulated under Law No. 4 of 2016 and
Undang-Undang No.4 Tahun 2016 dan Peraturan Government Regulation No. 25 of 2020 regarding
Pemerintah No.25 tahun 2020 perihal pembiayaan housing financing through banks or financing
perumahan melalui Bank atau perusahaan companies.
pembiayaan.
256 ANNUAL REPORT 2023 1323
Page 817
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
31. ESTIMASI KERUGIAN ATAS KOMITMEN DAN 31. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI CONTINGENCIES
a. Transaksi komitmen dan kontijensi sebagai a. Transactions of commitments and contigencies
berikut: are as follows:
2023 2022
Rupiah Rupiah
Bank garansi yang diterbitkan Bank guarantee issued
(Catatan 54) 66.733.622 67.983.979 (Note 54)
Fasilitas kredit yang diberikan
yang belum digunakan*) 53.782.999 58.225.671 Unused loan facilities*)
Letter of credit yang tidak dapat Outstanding irrevocable letter
dibatalkan (Catatan 54) 7.916.626 7.373.846 of credit (Note 54)
Standby letter of credit Standby letter of credit
(Catatan 54) 2.707.117 2.940.072 (Note 54)
Total 131.140.364 136.523.568 Total
Mata uang asing Foreign currencies
Bank garansi yang diterbitkan Bank guarantee issued
(Catatan 54) 47.866.831 43.022.528 (Note 54)
Fasilitas kredit yang diberikan
yang belum digunakan*) 33.193.967 25.679.721 Unused loan facilities*)
Letter of credit yang tidak dapat Outstanding irrevocable letter
dibatalkan (Catatan 54) 12.965.346 20.943.435 of credit (Note 54)
Standby letter of credit Standby letter of credit
(Catatan 54) 12.052.165 8.890.240 (Note 54)
Total 106.078.309 98.535.924 Total
237.218.673 235.059.492
*) Termasuk fasilitas kredit committed dan uncommitted kartu kredit *) Including unused committed and uncommitted credit card facilities
yang belum digunakan.
Berikut adalah perubahan nilai tercatat atas Movements in carrying amount of commitments
komitmen dan kontinjensi dengan klasifikasi and contigencies classified as amortised cost upon
biaya perolehan diamortisasi berdasarkan stage stage for the period and year ended 31 December
untuk tahun yang berakhir 31 Desember 2023 2023 and 2022 are as follows:
dan 2022:
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 222.612.365 9.250.636 305.472 2.891.019 235.059.492 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
- Stage 1 4.018.909 (3.955.133) (63.776) - - Stage 1 -
- Stage 2 (8.241.809) 8.314.609 (72.800) - - Stage 2 -
- Stage 3 (25.776) (780.412) 806.188 - - Stage 3 -
Total saldo awal Total beginning balance
setelah pengalihan 218.363.689 12.829.700 975.084 2.891.019 235.059.492 after transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat (15.646.437) (1.312.653) 292 - (16.958.798) carrying amount
New commitments and
Komitmen dan kontinjensi contigencies
baru yang diterbitkan originated or
atau dibeli 170.138.089 5.664.912 964.146 2.232.149 178.999.296 purchased
Komitmen dan kontinjensi Commitments and
yang dihentikan contigencies
pengakuannya (150.980.403) (6.677.797) (303.761) (1.919.356) (159.881.317) derecognised
Total kenaikan/ Total increase/
(penurunan) (decrease)
tahun berjalan 3.511.249 (2.325.538) 660.677 312.793 2.159.181 during the year
Saldo akhir tahun**) 221.874.938 10.504.162 1.635.761 3.203.812 237.218.673 Ending balance**)
*) Tidak menerapkan PSAK 71 *) Not implement SFAS 71
**) Termasuk fasilitas kredit yang diberikan yang belum digunakan untuk **) Including the unused credit facilities for credit cards amounted to
kartu kredit sebesar Rp34.687.343. Rp34,687,343.
1324 PT Bank Mandiri (Persero) Tbk 257
Page 818
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
31. ESTIMASI KERUGIAN ATAS KOMITMEN DAN 31. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
a. Transaksi komitmen dan kontijensi sebagai a. Transactions of commitments and contigencies
berikut (lanjutan): are as follows (continued):
2022
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 223.551.457 7.107.360 295.167 1.724.608 232.678.592 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
- Stage 1 252.401 (175.246) (77.155) - - Stage 1 -
- Stage 2 (3.192.940) 3.196.982 (4.042) - - Stage 2 -
- Stage 3 (44.584) (49.111) 93.695 - - Stage 3 -
Total saldo awal Total beginning balance
setelah pengalihan 220.566.334 10.079.985 307.665 1.724.608 232.678.592 after transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat (2.647.919) (181.363) 3.743 - (2.825.539) carrying amount
New commitments and
Komitmen dan kontinjensi contigencies
baru yang diterbitkan originated or
atau dibeli 191.821.257 5.180.223 98.752 1.881.382 198.981.614 purchased
Komitmen dan kontinjensi Commitments and
yang dihentikan contigencies
pengakuannya (187.127.307) (5.828.209) (104.688) (714.971) (193.775.175) derecognised
Total kenaikan/ Total increase/
(penurunan) (decrease)
tahun berjalan 2.046.031 (829.349) (2.193) 1.166.411 2.380.900 during the year
Saldo akhir tahun**) 222.612.365 9.250.636 305.472 2.891.019 235.059.492 Ending balance**)
*) Tidak menerapkan PSAK 71 *) Not implement SFAS 71
**) Termasuk fasilitas kredit yang diberikan yang belum digunakan untuk **) Including the unused credit facilities for credit cards amounted to
kartu kredit sebesar Rp36.533.367. Rp36,533,367.
b. Berdasarkan kolektibilitas Bank Indonesia: b. By Bank Indonesia’s collectibility:
2023 2022
Lancar 231.413.861 228.260.580 Current
Dalam perhatian khusus 5.711.143 6.554.760 Special mention
Kurang lancar 4.061 4.209 Substandard
Diragukan 53.243 48.627 Doubtful
Macet 36.365 191.316 Loss
Total 237.218.673 235.059.492 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.143.758) (2.073.429) impairment losses
Komitmen dan Commitments and
kontinjensi - neto 236.074.915 232.986.063 contingencies - net
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
komitmen dan kontinjensi: commitments and contingencies:
2023 2022
Saldo awal tahun 2.073.429 2.295.241 Beginning balance
Pembalikan penyisihan selama Reversal during
tahun berjalan (918.531) (255.268) the year
Lain-lain*) (11.140) 33.456 Others*)
Saldo akhir tahun 1.143.758 2.073.429 Ending balance
*) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currencies translation.
258 ANNUAL REPORT 2023 1325
Page 819
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
31. ESTIMASI KERUGIAN ATAS KOMITMEN DAN 31. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
komitmen dan kontinjensi (lanjutan): commitments and contingencies (continued):
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 489.027 1.326.709 228.819 28.874 2.073.429 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
Kerugian kredit 12 months expected
ekpektasian 12 bulan 24.437 (19.927) (4.510) - - credit losses
Kerugian kredit
ekspektasian sepanjang
umurnya - tidak Lifetime expected
mengalami penurunan credit losses
nilai (12.474) 18.975 (6.501) - - unimpaired
Kerugian kredit
ekspektasian sepanjang Lifetime expected
umurnya - mengalami credit losses
penurunan nilai (1.498) (284.265) 285.763 - - impaired
Total saldo awal Total beginning balance
setelah pengalihan 499.492 1.041.492 503.571 28.874 2.073.429 after transfer
Pengukuran kembali bersih Remeasurement of net
penyisihan kerugian (120.198) (199.279) (206.147) 3.246 (522.378) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau 227.749 383.547 110.631 - 721.927 originated or
dibeli purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (124.214) (749.704) (244.162) - (1.118.080) derecognised
Total (pembalikan)/ Total (reversal)/
pembentukan allowance
tahun berjalan (16.663) (565.436) (339.678) 3.246 (918.531) during the year
Lain-lain**) (10.941) (97) - (102) (11.140) Others**)
Saldo akhir tahun 471.888 475.959 163.893 32.018 1.143.758 Ending balance
*) Tidak menerapkan PSAK 71 *) Not implement SFAS 71
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foregin currencies translation
2022
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 776.560 1.309.629 191.858 17.194 2.295.241 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
Kerugian kredit 12 months expected
ekpektasian 12 bulan 15.255 (12.705) (2.550) - - credit losses
Kerugian kredit
ekspektasian sepanjang
umurnya- tidak Lifetime expected
mengalami penurunan credit losses
nilai (207.427) 207.607 (180) - - - unimpaired
Kerugian kredit
ekspektasian sepanjang Lifetime expected
umurnya- mengalami credit losses
penurunan nilai (1.173) (2.701) 3.874 - - - impaired
Total saldo awal Total beginning balance
setelah pengalihan 583.215 1.501.830 193.002 17.194 2.295.241 after transfer
Pengukuran kembali bersih Remeasurement of net
penyisihan kerugian (215.556) 118.946 31.747 11.284 (53.579) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 230.392 914.173 63.862 - 1.208.427 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (138.886) (1.211.438) (59.792) - (1.410.116) derecognised
Total (pembalikan)/ Total (reversal)/
pembentukan allowance
tahun berjalan (124.050) (178.319) 35.817 11.284 (255.268) during the year
Lain-lain**) 29.862 3.198 - 396 33.456 Others**)
Saldo akhir tahun 489.027 1.326.709 228.819 28.874 2.073.429 Ending balance
*) Tidak menerapkan PSAK 71 *) Not implement SFAS 71
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foregin currencies translation
Manajemen berpendapat bahwa cadangan Management believes that the allowance for
kerugian penurunan nilai komitmen dan impairment losses on commitments and
kontinjensi telah memadai. contingencies is adequate.
1326 PT Bank Mandiri (Persero) Tbk 259
Page 820
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
31. ESTIMASI KERUGIAN ATAS KOMITMEN DAN 31. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
d. Informasi mengenai pengelompokan berdasarkan d. Information in respect of classification of
kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” is disclosed in Note
“mengalami penurunan nilai” diungkapkan pada 62.A.
Catatan 62.A.
e. Simpanan nasabah dan simpanan dari bank lain e. Deposits from customers and deposits from other
yang dijadikan jaminan tunai untuk bank garansi banks pledged as collateral for bank guarantee and
dan letter of credit yang tidak dapat dibatalkan irrevocable letter of credit as of 31 December 2023
pada tanggal 31 Desember 2023 dan 2022 and 2022 were amounted to Rp12,294,275 and
adalah masing-masing sebesar Rp12.294.275 Rp11,363,018, respectively (Notes 21c and 24c).
dan Rp11.363.018 (Catatan 21c dan 24c).
32. BEBAN YANG MASIH HARUS DIBAYAR 32. ACCRUED EXPENSES
2023 2022
Beban bunga 1.922.706 1.565.557 Interest expense
Pengadaan aset tetap, Fixed assets, software,
perangkat lunak, operational, and
operasional dan ATM 1.424.041 2.352.674 ATM procurement
Pemasaran 576.801 1.077.634 Promotions
Tenaga kerja dan Third party labor service and
jasa pihak ketiga 168.852 643.082 outsourcing expenses
Jasa profesional 80.914 214.190 Professional service costs
Iuran regulator 40.345 68.196 Regulator fee
Pelatihan, pakaian dinas dan rekreasi 34.908 61.656 Training, uniform and recreation
Pengembangan usaha - 11.561 Business development
Lain-lain 550.879 499.244 Others
Total 4.799.446 6.493.794 Total
Termasuk dalam pengadaan aset tetap, perangkat Included in the fixed assets, software, operational and
lunak, operasional dan ATM adalah utang kepada ATM procurement are payables to vendors related to
pemasok atau vendor terkait kegiatan operasional operational and maintenance activities for buildings,
dan pemeliharaan gedung, peralatan, perangkat equipments, software, ATM machines and Information
lunak, mesin ATM dan sistem Teknologi Informasi Technology System of the Group. Others consists of
Grup. Lain-lain terdiri dari beban yang masih harus accrued expenses related to fees to be paid in relation
dibayar terkait transaksi operasional kegiatan Grup, to Group’s operational activities, such as data
seperti biaya komunikasi data dan biaya listrik, air dan communication costs and costs of electricity, water and
gas. gas.
33. PERPAJAKAN 33. TAXATION
a. Pajak dibayar dimuka a. Prepaid taxes
2023 2022
Bank Mandiri 239.757 979.174 Bank Mandiri
Entitas Anak 196.775 185.751 Subsidiaries
Total 436.532 1.164.925 Total
260 ANNUAL REPORT 2023 1327
Page 821
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
b. Utang pajak b. Taxes payable
2023 2022
Utang Pajak Kini Current income taxes payable
Bank Mandiri 549.319 796.520 Bank Mandiri
Entitas Anak 303.042 459.524 Subsidiaries
852.361 1.256.044
Utang Pajak Lainnya Other taxes payable
Bank Mandiri Bank Mandiri
Pajak Penghasilan Income Tax
Pasal 25 255.817 673.746 Article 25
Pasal 21 248.873 149.892 Article 21
Pasal 4 (2) 361.810 250.899 Article 4 (2)
Lain-lain 226.360 166.783 Others
1.092.860 1.241.320
Entitas Anak 745.681 1.093.158 Subsidiaries
1.838.541 2.334.478
Total 2.690.902 3.590.522 Total
c. Beban/(manfaat) pajak c. Tax expense/(benefit)
2023 2022
Beban pajak - kini: Tax expense - current:
Bank Mandiri 10.015.624 9.329.662 Bank Mandiri
Entitas Anak 2.892.050 2.567.672 Subsidiaries
12.907.674 11.897.334
Beban/(manfaat) pajak - tangguhan: Tax expense/(benefit) - deferred:
Bank Mandiri 1.674.707 (243.655) Bank Mandiri
Entitas Anak 50.630 (228.321) Subsidiaries
1.725.337 (471.976)
Total 14.633.011 11.425.358 Total
Seperti yang dijelaskan pada Catatan 2ad, pajak As explained in Note 2ad, income tax for Bank
penghasilan untuk Bank Mandiri dan Entitas Mandiri and its Subsidiaries are calculated for each
Anak dihitung untuk setiap perusahaan sebagai company as a separate legal entity.
suatu badan hukum yang terpisah.
1328 PT Bank Mandiri (Persero) Tbk 261
Page 822
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
d. Beban pajak - kini d. Tax expense – current
Rekonsiliasi antara laba sebelum beban pajak The reconciliation between income before tax as
pada laporan laba rugi dan penghasilan shown in consolidated statement of profit or loss
komprehensif lain konsolidasian dan perhitungan and other comprehensive income and income tax
pajak penghasilan dan beban pajak kini untuk calculation and current tax expense for Bank
Bank Mandiri dan taksiran beban pajak kini Mandiri and the estimated current tax expense for
Entitas Anak adalah sebagai berikut: Subsidiaries are as follows:
2023 2022
Laba konsolidasian sebelum beban Consolidated income before tax
pajak dan kepentingan expense and non-controlling
nonpengendali 74.684.881 56.377.726 interests
Dikurangi: Less:
Laba sebelum beban pajak Income before tax expense of
Entitas Anak - setelah Subsidiaries - after
eliminasi (15.860.851) (13.077.504) elimination
Dampak perubahan metode Impact of changes in
pencatatan investasi investment recognition
dari metode ekuitas ke from equity method to
metode biaya 3.963.179 3.478.211 cost method
Laba sebelum beban pajak dan Income before tax expense
kepentingan non and non-controlling interests
pengendali - Bank Mandiri saja 62.787.209 46.778.433 - Bank Mandiri only
Ditambah/(dikurangi) perbedaan Add/(deduct) permanent
permanen: differences:
Biaya yang tidak dapat
dikurangkan menurut
pajak/(pendapatan tidak Non-deductible expenses/
kena pajak) (1.331.776) 25.992 (non-taxable income)
Lain-lain - (940) Others
Ditambah/(dikurangi) perbedaan Add/(deduct) temporary
temporer: differences:
Cadangan kerugian penurunan
nilai dan penghapusan Allowance for impairment losses
kredit yang diberikan and write-offs of loans
dan piutang/pembiayaan and sharia receivables/
syariah (7.085.029) 1.208.815 financing
Cadangan kerugian penurunan Allowance for impairment
nilai aset keuangan selain losses on financial
kredit yang diberikan assets other than loans
dan piutang/pembiayaan and sharia receivables/
syariah (102.868) (3.400) financing
Penyisihan biaya uang Provision for post-employment
penghargaan pegawai dan benefit expense,
cadangan atas bonus dan provisions for bonuses,
insentif, cuti dan leave and holiday
THR pegawai (531.679) 1.138.748 (THR) entitlements
Penyisihan atas estimasi Allowance for estimated
kerugian yang timbul losses arising from
dari kasus hukum (20.451) (13.743) legal cases
Estimasi kerugian atas komitmen Provision for estimated losses on
dan kontinjensi (932.769) (233.446) commitments contingencies
Penyisihan kerugian agunan Provision for foreclosed
Yang diambil alih - 219.824 collateral losses
Penyusutan aset tetap 94.238 (17.468) Depreciation of fixed assets
(Kerugian)/keuntungan yang Unrealised (losses)/gains
belum direalisasi dari on (decrease)/increase
(penurunan)/kenaikan in fair value of
nilai wajar efek-efek dan marketable securities
obligasi pemerintah - diukur and government bonds -
pada nilai wajar melalui fair value through
laporan laba rugi (146.520) 851 profit or loss
Penyisihan kerugian properti Allowance for possible losses of
terbengkalai (16.547) - abandoned properties
Taksiran laba menurut pajak 52.713.808 49.103.486 Estimated taxable income
Taksiran beban pajak - kini Estimated tax expense - current
Bank Mandiri 10.015.624 9.329.662 Bank Mandiri
Entitas Anak 2.892.050 2.567.672 Subsidiaries
Total 12.907.674 11.897.334 Total
262 ANNUAL REPORT 2023 1329
Page 823
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
d. Beban pajak - kini (lanjutan) d. Tax expense - current (continued)
Pajak atas laba Bank Mandiri dan Entitas Anak Tax on Bank Mandiri and Subsidiaries (Group)’s
(Grup) sebelum pajak berbeda dari nilai teoritis profit before tax differs from the theoretical amount
yang mungkin muncul apabila menggunakan that would arise using the weighted average tax
rata-rata tertimbang tarif pajak terhadap laba rate applicable to profits on the consolidated
pada Grup dalam jumlah sebagai berikut: entities are follows:
2023 2022
Laba konsolidasian sebelum Consolidated income before
beban pajak dan kepentingan tax expense and
nonpengendali 74.684.881 56.377.726 non-controlling interest
Pajak dihitung dengan tarif Tax calculated at applicable
pajak berlaku 15.418.957 11.764.953 tax rates
Dampak pajak penghasilan pada: Income tax effect of:
Bank Mandiri Bank Mandiri
Penghasilan tidak kena pajak Income not subject to
dan pajak final (381.257) (350.892) tax and final tax
Beban yang tidak dapat
dikurangkan untuk tujuan Expenses not deductible for
perpajakan 128.219 355.652 tax purposes
Taksiran laba menurut pajak (253.038) 4.760 Estimated taxable income
Entitas Anak (532.908) (344.355) Subsidiaries
Total dampak pajak penghasilan (785.946) (339.595) Total tax effect
Beban pajak penghasilan 14.633.011 11.425.358 Income tax expense
Berdasarkan peraturan perpajakan di Indonesia, According to the taxation laws of Indonesia, Bank
Bank Mandiri dan Entitas Anak menyampaikan Mandiri and Subsidiaries submit the Annual
Surat Pemberitahuan Pajak Tahunan ke kantor Corporate Income Tax Returns to the tax office on
pajak atas dasar self-assessment. Kantor pajak the basis of self assessment. The Directorate
berhak memeriksa atau mengoreksi pajak dalam General of Tax may assess or amend taxes within
jangka waktu 5 (lima) tahun setelah tanggal pajak 5 (five) years from the tax due date.
terutang.
Sejak tahun 2009, Bank Mandiri mengakui kredit Starting from 2009, Bank Mandiri has recognised
yang dihapusbuku sebagai pengurang laba bruto written-off loans as deduction of gross profit by
dalam perhitungan Pajak Penghasilan Badan fullfiling the three requirements stipulated in
dengan memenuhi tiga ketentuan yang
disyaratkan sesuai dengan Undang-Undang UU No. 36 Year 2008 dated 23 September 2008
No. 36 Tahun 2008 tanggal 23 September 2008 related Income Tax and Regulation of the Minister
tentang Pajak Penghasilan dan Peraturan of Finance No. 105/PMK.03/2009 dated 10 June
Menteri Keuangan No. 105/PMK.03/2009 tanggal 2009 related uncollectible receivables that could be
10 Juni 2009 tentang Piutang yang Nyata- deducted from gross income, which was amended
Nyata Tidak Dapat Ditagih yang Dapat by Regulation of the Minister of Finance
Dikurangkan dari Penghasilan Bruto yang No. 57/PMK.03/2010 dated 9 March 2010 and
telah diubah oleh Peraturan Menteri
Keuangan No. 57/PMK.03/2010 tanggal 9 Maret Regulation of the Minister of Finance
2010 dan Peraturan Menteri Keuangan No. 207/PMK.010/2015 dated 20 November 2015.
No. 207/PMK.010/2015 tanggal 20 November
2015.
Undang-Undang Republik Indonesia Nomor 7 Law of the Republic of Indonesia Number 7 Year
Tahun 2021 tanggal 29 Oktober 2021 tentang 2021 dated 29 October 2021 regarding
Harmonisasi Peraturan Perpajakan (“Undang- Harmonization of Tax Regulations (“Law Number 7
Undang Nomor 7 Tahun 2021”) mengatur bahwa Year 2021”) stipulates that the income tax rate for
tarif pajak penghasilan Wajib Pajak badan dalam domestic corporate taxpayers and permanent
negeri dan bentuk usaha tetap adalah sebesar establishments is 22% (twenty two percent) with
22% (dua puluh dua persen) yang mulai berlaku effect from the 2022 fiscal year onwards. Thus, the
pada tahun pajak 2022 dan seterusnya. Dengan previous tax rate setting of 20% (twenty percent)
demikian, penetapan tarif pajak sebelumnya becomes invalid after this Law is enacted.
sebesar 20% (dua puluh persen) menjadi tidak
berlaku setelah Undang-Undang ini disahkan.
1330 PT Bank Mandiri (Persero) Tbk 263
Page 824
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
d. Beban pajak - kini (lanjutan) d. Tax expense - current (continued)
Berdasarkan Undang-Undang Republik Based on Law of the Republic of Indonesia
Indonesia Nomor 7 Tahun 1983 tentang Pajak Number 7 Year 1983 regarding Income Tax as
Penghasilan sebagaimana telah beberapa kali amended several times, most recently by Law
diubah terakhir dengan Undang-Undang Nomor 7 Number 7 Year 2021 and Government Regulation
Tahun 2021 dan Peraturan Pemerintah Republik of the Republic of Indonesia Number 55 Year 2022
Indonesia Nomor 55 Tahun 2022 tanggal dated 20 December 2022 regarding Amandment of
20 Desember 2022 tentang Penyesuaian Regulations related to Income Tax Sector,
Pengaturan di Bidang Pajak Penghasilan, Wajib domestic taxpayers in the form of public listed
Pajak dalam negeri yang berbentuk Perseroan companies with the total number of paid-up shares
Terbuka dengan jumlah keseluruhan saham yang traded on the stock exchange in Indonesia at least
disetor diperdagangkan pada bursa efek di 40% (forty percent) and fulfilling certain
Indonesia paling sedikit 40% (empat puluh requirements, may obtain a rate of 3% (three
persen) dan memenuhi persyaratan tertentu, percent) lower than the highest existing income tax
dapat memperoleh tarif sebesar 3% (tiga persen) rate.
lebih rendah dari tarif tertinggi pajak penghasilan
yang ada.
Berdasarkan Peraturan Menteri Keuangan Based on the Regulation of the Minister of Finance
Republik Indonesia Nomor 40 Tahun 2023 of the Republic of Indonesia Number 40 Year 2023
tanggal 11 April 2023 tentang Bentuk dan Tata dated 11 April 2023 concerning Forms and
Cara Penyampaian Laporan Serta Daftar Wajib Procedures for Submitting Reports and Lists of
Pajak Dalam Rangka Pemenuhan Persyaratan Taxpayers regarding to Fullfillment of
Penurunan Tarif Pajak Penghasilan Bagi Wajib Requirements for Reduction of Income Tax Rates
Pajak Dalam Negeri Yang Berbentuk Perseroan for Domestic Taxpayers in the Form of Public
Terbuka, Wajib Pajak harus menyampaikan Companies, taxpayers must submit monthly
laporan bulanan kepemilikan saham atas emiten reports on share ownership of issuers or public
atau perusahaan publik dan rekapitulasi yang companies and recapitulations that have been
telah dilaporkan dari Biro Administrasi Efek dan reported from the Securities Administration Bureau
laporan kepemilikan saham yang memiliki and reports of share ownership that have special
hubungan istimewa sebagai bagian dari SPT relations as part of the Annual Income Tax Return
Tahunan PPh untuk setiap Tahun Pajak. for each Fiscal Year.
Berdasarkan Surat Keterangan No.DE/I/2024- Based on Statement Letter No. DE/I/2024-0194
0194 tanggal 4 Januari 2024 perihal Laporan dated 4 January 2024 concerning Monthly Report
Bulanan Kepemilikan Saham Emiten atau of Share Ownership of Issuers or Public
Perusahaan Publik dan Rekapitulasi yang Telah Companies and Reported Recapitulation (Form of
Dilaporkan (Formulir Lampiran POJK POJK Appendix No. 10/POJK 04/2020) from
No. 10/POJK.04/2020) dari PT Datindo Entrycom PT Datindo Entrycom (Administrative Bureau
(Biro Administrasi Efek atau BAE), yang Securities or BAE), which was submitted to Bank
disampaikan kepada Bank Mandiri, dimana BAE Mandiri, where the BAE stated that Bank Mandiri
menyatakan Bank Mandiri telah memenuhi had complied with the provisions of Article 65 of
ketentuan Pasal 65 Peraturan Pemerintah Government Regulation of the Republic of
Republik Indonesia Nomor 55 Tahun 2022 Indonesia Number 55 Year 2022 dated
tanggal 20 Desember 2022 tentang Penyesuaian 20 December 2022 regarding Amandment of
Pengaturan di Bidang Pajak Penghasilan. Regulations related to Income Tax Sector.
Bank berkeyakinan bahwa Bank akan memenuhi The Bank believes that the Bank will fulfill the
persyaratan untuk memperoleh fasilitas requirements to obtain the income tax rate
penurunan tarif pajak penghasilan untuk tahun reduction facility for the year ended 31 December
yang berakhir pada 31 Desember 2023 sesuai 2023 in accordance with the tax provisions
ketentuan perpajakan tersebut di atas, sehingga mentioned above, so that Bank Mandiri's corporate
untuk pajak penghasilan badan Bank Mandiri income tax for the year ended 31 December 2023
untuk tahun yang berakhir pada tanggal is calculated using the tax rate 19%.
31 Desember 2023 dihitung dengan
menggunakan tarif pajak 19%.
264 ANNUAL REPORT 2023 1331
Page 825
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
e. Aset pajak tangguhan – neto e. Deferred tax assets - net
Pajak tangguhan yang timbul dari perbedaan Deferred tax arises from temporary differences
temporer antara nilai buku menurut komersial between book value based on commercial and tax
dan menurut pajak adalah sebagai berikut: purposes are as follows:
2023
Dikreditkan/
(dibebankan)
Saldo ke laba rugi/ Dibebankan Saldo
awal/ Credited/ ke ekuitas/ akhir/
Beginning (charged) to Charged to Ending
balance profit or loss equity balane
Bank Mandiri Bank Mandiri
Aset pajak tangguhan: Deferred tax assets:
Allowance for
Cadangan kerugian penurunan nilai impairment losses
kredit yang diberikan 6.363.273 (1.346.156) - 5.017.117 for loans and sharia
dan piutang/pembiayaan syariah receivables/financing
Penyisihan biaya uang penghargaan Provisions for post-employment
pegawai dan cadangan benefit expense,
atas bonus dan insentif, provision for bonuses, leave and
cuti dan THR pegawai 1.692.770 (101.018) (7.796) 1.583.956 holiday (THR) entitlements
Cadangan kerugian penurunan nilai Allowance for impairment losses
aset keuangan selain on financial assets
kredit yang diberikan other than loans and sharia
dan piutang/pembiayaan syariah 696.917 (33.343) - 663.574 receivables/financing
Keuntungan yang belum Unrealised gain from increased
direalisasi dari kenaikan fair value of marketable
nilai wajar efek-efek securities and
dan obligasi pemerintah - government bonds
diukur pada nilai wajar - measured at fair value
melalui pendapatan through other
komprehensif lain 931.086 - (119.958) 811.128 comprehensive income
Penyisihan atas estimasi kerugian Allowance for estimated losses
yang timbul dari kasus hukum 20.927 (3.886) - 17.041 arising from legal cases
Estimasi kerugian atas komitmen Estmated losses on commitments
dan kontinjensi 36.275 (36.275) - - and contingencies
Penyisihan kerugian Allowance for possible losses on
properti terbengkalai 16.338 (3.144) - 13.194 abandoned properties
Penyisihan kerugian Allowance for possible losses on
agunan yang diambil alih 53.396 - - 53.396 repossessed asset
Aset pajak tangguhan 9.810.982 (1.523.822) (127.754) 8.159.406 Deferred tax assets
Liabilitas pajak tangguhan: Deferred tax liabilities:
Keuntungan/(kerugian) yang Unrealised gain/(loss) from
belum direalisasi dari increase/(decrease) in
kenaikan/(penurunan) nilai wajar fair value of marketable securities
efek-efek dan obligasi and government bonds - fair value
pemerintah - nilai wajar through other
melalui laba rugi (7.827) (27.839) - (35.666) comprehensive income
Nilai buku aset tetap (125.994) 17.905 - (108.089) Net book value of fixed assets
Estimasi kerugian atas komitmen Estmated losses on commitments
dan kontinjensi - (140.951) - (140.951) and contingencies
Aset pajak tangguhan neto - Deferred tax assets
Bank Mandiri saja 9.677.161 (1.674.707) (127.754) 7.874.700 - Bank Mandiri only
Aset pajak tangguhan - Deferred tax assets
Entitas Anak 2.368.318 (50.630) (13.144) 2.304.544 - Subsidiaries
Total aset pajak tangguhan Total consolidated
konsolidasian - neto 12.045.479 (1.725.337) (140.898) 10.179.244 deferred tax assets - net
1332 PT Bank Mandiri (Persero) Tbk 265
Page 826
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
e. Aset pajak tangguhan - neto (lanjutan) e. Deferred tax assets - net (continued)
Pajak tangguhan yang timbul dari perbedaan Deferred tax arises from temporary differences
temporer antara nilai buku menurut komersial between book value based on commercial and tax
dan menurut pajak adalah sebagai berikut purposes are as follows (continued):
(lanjutan):
2022
Dikreditkan/ Dikreditkan/
(dibebankan) (dibebankan)
Saldo ke laba rugi/ ke ekuitas/ Saldo
awal/ Credited/ Credited/ akhir/
Beginning (charged) to (charged) to Ending
balance profit or loss equity balane
Bank Mandiri Bank Mandiri
Aset pajak tangguhan: Deferred tax assets:
Allowance for
Cadangan kerugian penurunan nilai impairment losses
kredit yang diberikan for loans and sharia
dan piutang/pembiayaan syariah 6.070.489 292.784 - 6.363.273 receivables/finaning
Penyisihan biaya uang penghargaan Provisions for post-employment
pegawai dan cadangan benefit expense,
atas bonus dan insentif, provision for bonuses, leave and
cuti dan THR pegawai 1.530.956 216.363 (54.549) 1.692.770 holiday (THR) entitlements
Kredit yang dihapusbukukan
sampai dengan tahun 2008 256.458 (256.458) - - Loans written-off until 2008
Cadangan kerugian penurunan nilai Allowance for impairment losses
aset keuangan selain on financial assets
kredit yang diberikan dan other than loans
piutang/pembiayaan syariah 697.563 (646) - 696.917 sharia receivables/financing
Keuntungan yang belum Unrealised gain from increased
direalisasi dari kenaikan fair value of marketable
nilai wajar efek-efek securities and
dan obligasi pemerintah - government bonds
diukur pada nilai wajar - measured at fair value
melalui pendapatan through other
komprehensif lain - - 931.086 931.086 comprehensive income
Penyisihan atas estimasi kerugian Allowance for estimated losses
yang timbul dari kasus hukum 23.538 (2.611) - 20.927 arising from legal cases
Estimasi kerugian atas komitmen Estmated losses on commitments
dan kontinjensi 80.630 (44.355) - 36.275 and contingencies
Penyisihan kerugian Allowance for possible losses on
properti terbengkalai 16.338 - - 16.338 abandoned properties
Penyisihan kerugian Allowance for possible losses on
agunan yang diambil alih 9.757 43.639 - 53.396 repossessed asset
Akumulasi rugi penurunan nilai Accumulated losses arising from
realisasi bersih agunan differences in net realizable
yang diambil alih 1.871 (1.871) - - value of repossessed assets
Aset pajak tangguhan 8.687.600 246.845 876.537 9.810.982 Deferred tax assets
Liabilitas pajak tangguhan: Deferred tax liabilities:
Keuntungan/(kerugian) yang Unrealised gain/(loss) from
belum direalisasi dari increase/(decrease) in
kenaikan/(penurunan) nilai wajar fair value of marketable securities
efek-efek dan obligasi and government bonds - fair value
pemerintah - nilai wajar through other
melalui laba rugi (7.989) 162 - (7.827) comprehensive income
Keuntungan yang belum direalisasi Unrealised gain from increase
dari kenaikan nilai wajar in fair value of
efek-efek dan obligasi pemerintah - marketable securities and
diukur pada nilai wajar melalui government bonds - fair value
pendapatan komprehensif lain (109.713) - 109.713 - through profit or loss
Nilai buku aset tetap (122.642) (3.352) - (125.994) Net book value of fixed assets
Aset pajak tangguhan neto - Deferred tax assets
Bank Mandiri saja 8.447.256 243.655 986.250 9.677.161 - Bank Mandiri only
Aset pajak tangguhan - Deferred tax assets
Entitas Anak 1.907.538 228.321 232.459 2.368.318 - Subsidiaries
Total aset pajak tangguhan Total consolidated
konsolidasian - neto 10.354.794 471.976 1.218.709 12.045.479 deferred tax assets - net
Aset pajak tangguhan dihitung dengan Deferred tax assets are calculated using applicable
menggunakan tarif pajak yang berlaku atau tax rate or substantially enacted tax rate at
secara substansial telah berlaku pada tanggal consolidated statement of financial position dates.
laporan posisi keuangan konsolidasian.
Manajemen berpendapat bahwa terdapat Management believes that it is possible that future
kemungkinan besar jumlah laba fiskal pada masa taxable income will be available to be utilised
mendatang akan memadai untuk against the temporary difference, which resulted in
mengkompensasi perbedaan temporer yang deferred tax assets.
menimbulkan aset pajak tangguhan tersebut.
266 ANNUAL REPORT 2023 1333
Page 827
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
f. Surat ketetapan pajak f. Tax assessment letter
Tahun pajak 2015 Fiscal year 2015
Berdasarkan hasil pemeriksaan pajak oleh According to the tax audit result from Tax Office,
Kantor Pajak, pada tanggal 26 November 2019, on 26 November 2019, the Bank received
Bank telah menerima Surat Ketetapan Pajak Underpayment Tax Assessment Letter (SKPKB) of
Kurang Bayar (SKPKB) atas PPh Badan untuk Corporate Income Tax for fiscal year 2015
tahun fiskal 2015 sebesar Rp918.160 (termasuk amounted to Rp918,160 (including penalties)
denda) dimana yang disetujui oleh Bank hanya which accepted by Bank amounted to Rp201,197
sebesar Rp201.197 dan dicatat sebagai beban only and recorded as current tax expense - prior
pajak kini - tahun sebelumnya di laporan laba rugi year in the 2019 consolidated statement of profit or
konsolidasi tahun 2019. Pada tanggal 5 loss. On 5 December 2019, the Bank has paid all
Desember 2019, Bank telah melakukan of the underpayment and has submitted an
pembayaran atas seluruh SKPKB PPh Badan objection letter on the SKPKB of Corporate Income
dan telah mengajukan surat keberatan atas Tax amounted to Rp716,963 to the Tax Office on
SKPKB PPh Badan yang tidak disetujui sebesar 20 February 2020.
Rp716.963 ke Kantor Pajak pada tanggal
20 Februari 2020.
Pada tanggal 26 November 2019, Bank juga On 26 November 2019, the Bank also received
menerima SKPKB atas PPh Pasal 21, PPh Pasal Underpayment Tax Assessment Letter (SKPKB)
23 dan PPh Pasal 4 ayat (2) sebesar Rp28.255 for income tax article 21, 23 and 4(2) amounted to
(termasuk denda) dan Pajak Pertambahan Nilai Rp28,255 (including penalties) and Value Added
(PPN) berikut Surat Tagihan Pajak (STP) Tax (VAT) and Surat Tagihan Pajak (STP)
sebesar Rp247.544 (termasuk denda) untuk amounted to Rp247,544 (including penalties) for
tahun fiskal 2015. Pada tanggal 5 Desember 2015 fiscal year. On 5 December 2019, the Bank
2019, Bank telah melakukan pembayaran atas has paid the entire SKPKB. Bank will not file an
seluruh SKPKB tersebut. Bank tidak akan objection to SKPKB PPh Article 21, PPh Article
mengajukan keberatan atas SKPKB PPh Pasal 23 and PPh Article 4 (2) amounted to Rp28,255
21, PPh Pasal 23 dan PPh Pasal 4 ayat (2) and has submitted an objection letter to the
sebesar Rp28.255 dan telah mengajukan surat SKPKB VAT amounted to to Rp247,544 to the Tax
keberatan atas SKPKB PPN sebesar Rp247.544 Office on 20 February 2020.
ke Kantor Pajak pada tanggal 20 Februari 2020.
Jumlah pembayaran atas SKPKB yang tidak The total payment for the SKPKB that was not
disetujui diatas sebesar Rp964.507 dimana Bank approved above amounted to Rp964,507 where
telah mengajukan keberatan, dicatat sebagai the Bank has filed an objection, and recognised as
pajak dibayar dimuka pada tanggal 31 Desember prepaid tax on 31 December 2021 and 2020.
2021 dan 2020.
Pada tanggal 26 Januari 2021, Bank telah On 26 January 2021, the Bank has received the
menerima hasil putusan keberatan PPh Badan decision on the objection to Corporate Income Tax
untuk tahun fiskal 2015, yang mengurangi jumlah for the 2015 fiscal year, which reduces the amount
pajak dalam surat keberatan dari Rp716.963 of tax in the objection letter from Rp716,963 to
menjadi Rp544.853. Bank juga telah menerima Rp544,853. The Bank also received the decision
hasil putusan keberatan PPN untuk tahun fiskal on the VAT objection for the 2015 fiscal year,
2015, yang mengurangi jumlah pajak dalam which reduced the amount of tax in the objection
surat keberatan dari Rp247.544 menjadi letter from Rp247,544 to Rp221,199. The Bank
Rp221.199. Bank tidak setuju dengan hasil does not agree with the objection decision and has
putusan keberatan dan telah mengajukan submitted an appeal to the Tax Court on 16 April
banding ke Pengadilan Pajak pada tanggal 2021.
16 April 2021.
1334 PT Bank Mandiri (Persero) Tbk 267
Page 828
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
f. Surat ketetapan pajak (lanjutan) f. Tax assessment letter (continued)
Tahun pajak 2015 (lanjutan) Fiscal year 2015 (continued)
Pada tanggal 9 Juni 2023, Pengadilan Pajak On 9 June 2023, the Tax Court read the verdict of
telah membacakan putusan banding PPh Badan the appeal for Corporate Income Tax (CIT) and
dan PPN. Pengadilan Pajak mengabulkan Value Added Tax (VAT). The Tax Court fully
seluruhnya permohonan banding PPh Badan, granted the CIT appeal, which reduced the amount
yang mengurangi jumlah pajak dalam surat of tax in the appeal letter from Rp544,853 to RpNil.
banding dari Rp544.853 menjadi RpNihil. The Tax Court also fully granted the VAT appeal,
Pengadilan Pajak juga mengabulkan seluruhnya which reduced the amount of tax in the appeal
permohonan banding PPN, yang mengurangi letter from Rp221,199 to RpNil. On 15 September
jumlah pajak dalam surat banding dari 2023, the Tax Office submitted judicial review to
Rp221.199 menjadi RpNihil. Pada tanggal the Supreme Court regarding the Tax Court
15 September 2023, Kantor Pajak mengajukan decision on Corporate Income Tax (CIT). In
permohonan peninjauan kembali ke Mahkamah relation to the Judicial Review, the Bank has
Agung atas Putusan Banding PPh Badan. submitted response in the form of Counter
Sehubungan dengan adanya Permohonan Memorial of Judicial Review to the Supreme Court
Peninjauan Kembali tersebut, Bank telah on 18 October 2023, stating that the Tax Court
memberikan jawaban dalam bentuk Kontra decision is in accordance with the applicable laws
Memori Peninjauan Kembali kepada Mahkamah and regulations. As of the authorisation date of
Agung pada tanggal 18 Oktober 2023, yang these consolidated financial statements, the
menyatakan bahwa putusan Pengadilan Pajak judicial review process at the Supreme Court is still
telah sesuai dengan ketentuan peraturan ongoing.
perundang-undangan yang berlaku. Sampai
dengan tanggal otorisasi laporan keuangan
konsolidasian ini, proses peninjauan kembali di
Mahkamah Agung masih berlangsung.
Tahun pajak 2016 Fiscal year 2016
Berdasarkan hasil pemeriksaan pajak oleh Based on the result of the tax audit from Tax Office
Kantor Pajak, pada tanggal 17 November 2020, on 17 November 2020, the Bank has received an
Bank telah menerima Surat Ketetapan Pajak Underpayment Tax Assessment (SKPKB) on
Kurang Bayar (SKPKB) atas PPh Badan untuk Corporate Income tax for the 2016 fiscal year
tahun fiskal 2016 sebesar Rp1.293.817 amounted to Rp1,293,817 (including penalties),
(termasuk denda) dimana yang disetujui oleh which was accepted by the Bank for only
Bank hanya sebesar Rp175.592 dan dicatat Rp175,592 and recorded as current tax expense -
sebagai beban pajak kini - tahun sebelumnya di prior year in the 2020 consolidated statement of
laporan laba rugi konsolidasi tahun 2020. Pada profit or loss. On 27 November 2020, Bank has
tanggal 27 November 2020, Bank telah paid all SKPKB Corporate Income Tax and has
melakukan pembayaran atas seluruh SKPKB submitted an objection letter for the SKPKB
PPh Badan sebesar Rp1.118.225 ke Kantor amounted to Rp1,118,225 to the Tax Office.
Pajak.
Pada tanggal 17 November 2020, Bank juga On 17 November 2020, the Bank also received
menerima SKPKB atas PPh Pasal 21 sebesar SKPKB on Income Tax Article 21 amounted to
Rp31.492 dan Pajak Pertambahan Nilai (PPN) Rp31,492 and Value Added Tax (VAT) also the tax
berikut Surat Tagihan Pajak (STP) sebesar collection letter (STP) amounted to Rp128,766
Rp128.766 (termasuk denda) untuk tahun fiskal (including penalties) for the 2016 fiscal year. On 27
2016. Pada tanggal 27 November 2020, Bank November 2020, Bank has paid all the SKPKB,
telah melakukan pembayaran atas seluruh and will not submit an objection to SKPKB Article
SKPKB tersebut. Bank tidak akan mengajukan 21 amounted to Rp31,492 and SKPKB VAT
keberatan atas SKPKB PPh Pasal 21 sebesar amounted to Rp128,766. All underpayments are
Rp31.492 dan SKPKB PPN sebesar Rp128.766. charged to the 2020 consolidated statement of
Seluruh kurang bayar tersebut dibebankan ke profit or loss.
laporan laba rugi konsolidasian tahun 2020.
Jumlah pembayaran atas SKPKB yang tidak The total payment for the SKPKB that was not
disetujui di atas sebesar Rp1.118.225 dimana approved above amounted to Rp1,118,225 where
Bank mengajukan keberatan, dicatat sebagai the Bank filed an objection, was recorded as
pajak dibayar dimuka pada tanggal prepaid tax on 31 December 2021. The Bank has
31 Desember 2021. Bank telah mengajukan surat submitted an objection letter to the SKPKB for
keberatan atas SKPKB PPh Badan yang tidak Corporate Income Tax which was not approved
disetujui sebesar Rp1.118.225 ke Kantor Pajak amounted to Rp1,118,225 to Tax Office on
pada tanggal 10 Februari 2021. 10 February 2021.
268 ANNUAL REPORT 2023 1335
Page 829
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
f. Surat ketetapan pajak (lanjutan) f. Tax assessment letter (continued)
Tahun pajak 2016 (lanjutan) Fiscal year 2016 (continued)
Pada tanggal 7 Februari 2022, Bank telah On 7 February 2022, the Bank received the
menerima hasil putusan keberatan PPh Badan, decision on objection to Corporate Income Tax
yang mengurangi jumlah pajak dalam surat which reduced the amount of tax in the objection
keberatan dari Rp1.118.225 menjadi Rp213.760. letter from Rp1,118,225 to Rp213,760. On
Pada tanggal 21 Maret 2022, Bank telah 21 March 2022, the Bank received a tax refund for
menerima pengembalian pajak atas hasil putusan the objection to Corporate Income Tax in the
keberatan PPh Badan tersebut sebesar amount of Rp909,489 and recorded it as a
Rp909.489 dan dicatat sebagai pengurang deduction from prepaid tax payments. The Bank
pembayaran pajak dibayar dimuka. Bank tidak did not agree with the results of the objection
setuju dengan hasil putusan keberatan dan telah decision and has submitted an appeal to the Tax
mengajukan banding ke Pengadilan Pajak pada Court on 28 April 2022. As of the authorisation
tanggal 28 April 2022. Sampai dengan tanggal date of these consolidated financial statements,
otorisasi laporan keuangan konsolidasian ini, the appeal process at the Tax Court is still
proses banding di Pengadilan Pajak masih ongoing.
berlangsung.
34. LIABILITAS IMBALAN KERJA 34. EMPLOYEE BENEFIT LIABILITIES
2023 2022
Penyisihan biaya uang penghargaan Provision for post-employment
pegawai (Catatan 51) 3.553.213 3.251.241 benefit (Note 51)
Provisions for bonuses,
Cadangan atas bonus, insentif, incentive, leave and
cuti dan THR 8.341.416 9.356.518 holiday (THR) entitlements
Total 11.894.629 12.607.759 Total
Penyisihan biaya uang penghargaan pegawai meliputi Provision for post-employment benefit such as pension
uang pensiun dan remunerasi jangka panjang lainnya fund and other long term remuneration are in
sesuai dengan kebijakan Bank dan Entitas Anak yang accordance with the Bank and Subsidiaries’ policy
dihitung dengan perhitungan aktuaris. which are calculated using actuarial calculation.
35. LIABILITAS LAIN-LAIN 35. OTHER LIABILITIES
2023 2022
Rupiah Rupiah
Liabilitas terkait dengan Liabilities related to ATM and
transaksi ATM dan kartu kredit 7.005.683 2.800.422 credit card transactions
Liabilitas kepada pemegang polis 6.826.438 6.003.177 Liabilities to policyholders
Liabilitas kepada pihak ketiga 2.316.954 2.390.734 Liabilities to third parties
Utang transaksi nasabah 1.763.561 1.236.438 Customers transaction payables
Liabilitas dana pensiun dan Pension fund and
JHT pensiun 1.190.519 1.014.286 pension plan liabilities
Liabilitas kepada dealer 1.035.958 460.916 Liabilities to dealer
Pendapatan diterima dimuka Deferred income
yang teratribusi 1.023.992 885.978 (directly attributable)
Liabilitas sewa 827.903 841.129 Lease liabilities
Setoran jaminan 782.525 677.241 Guarantee deposits
Liabilitas terkait dengan unit-link 721.960 324.717 Liabilities related to unit-link
Liabilitas transaksi asuransi 691.011 626.020 Insurance transaction liabilities
Pendapatan diterima dimuka Deferred income
yang tidak teratribusi 594.381 590.345 (not directly attributable)
Liabilitas terkait dengan transaksi Liabilities related to customers
transfer nasabah 352.988 642.371 transfer transactions
Liabilitas zakat 196.774 145.153 Zakat liabilities
Liabilitas terkait dengan transaksi Liabilities related to treasury
treasuri 72.313 12.065 transactions
Liabilitas terkait dengan transaksi Liabilities related to trade
trade finance 10.858 3.019 finance transactions
Liabilitas spot 5.137 23.279 Spot liabilities
Penyisihan atas estimasi kerugian Provision for losses that arise
yang timbul dari kasus hukum 2.989 2.928 from legal cases
Pembelian efek-efek yang masih Payables from purchase of
harus dibayar - 121.394 marketable securities
Lain-lain 2.894.402 2.671.696 Others
Total 28.316.346 21.473.308 Total
1336 PT Bank Mandiri (Persero) Tbk 269
Page 830
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
35. LIABILITAS LAIN-LAIN (lanjutan) 35. OTHER LIABILITIES (continued)
2023 2022
Mata uang asing Foreign currencies
Term Deposits Valas Foreign Exchange Term
Devisa hasil Ekspor 3.718.375 - Deposits from Export Activities
Liabilitas terkait dengan transaksi Customers transfer
transfer nasabah transactions
(Catatan 62.B.(iv)) 2.596.090 2.581.170 (Note 62.B.(iv))
Liabilitas terkait dengan transaksi Liabilities related to trade
trade finance 1.000.360 690.186 finance transactions
Setoran jaminan (Catatan 62.B.(iv)) 587.877 288.296 Guarantee deposits (Note 62.B.(iv))
Pendapatan diterima dimuka Deferred income
yang tidak teratribusi 539.309 480.301 (not directly attributable)
Liabilitas sewa (Catatan 62.B.(iv)) 167.065 26.905 Lease liabilities (Note 62.B.(iv))
Liabilitas kepada pihak ketiga 89.225 160.335 Liabilities to third parties
Liabilitas transaksi asuransi 19.039 15.183 Insurance transaction liabilities
Liabilitas terkait dengan unit-link 4.945 8.528 Liabilities related to unit-link
Liabilitas spot 316 122 Spot liabilities
Liabilitas terkait dengan Liabilities related to ATM and
transaksi ATM dan kartu kredit credit card transactions
(Catatan 62.B.(iv)) 2 - (Note 62.B.(iv))
Liabilitas terkait dengan transaksi Liabilities related to
treasuri - 1.003.189 treasury transactions
Lain-lain 360.264 609.230 Others
Total 9.082.867 5.863.445 Total
37.399.213 27.336.753
Liabilitas kepada pemegang polis terdiri dari liabilitas Liabilities to policyholders consist of liabilities of the
Entitas Anak (PT AXA Mandiri Financial Services dan Subsidiaries (PT AXA Mandiri Financial Services and
PT Asuransi Jiwa Inhealth Indonesia) sebagai berikut: PT Asuransi Jiwa Inhealth Indonesia) as follows:
2023 2022
Manfaat polis masa depan dari Future policy benefits from
produk non unit-link 5.545.895 4.627.860 non unit-link products
Premi yang belum merupakan
pendapatan 569.282 508.597 Unearned premiums
Estimasi liabilitas klaim 423.837 543.326 Estimated claim liabilities
Utang klaim 287.424 323.394 Claim payables
Total 6.826.438 6.003.177 Total
Liabilitas manfaat polis masa depan adalah jumlah Liability for future policy benefits is the amount of funds
dana yang harus disediakan oleh penanggung untuk that must be provided by the insurer to pay benefits and
membayar manfaat dan klaim di masa yang akan claims in the future to the party as stated in the policy.
datang kepada pihak sebagaimana dinyatakan dalam Changes in liability for future policy benefits are
polis. Perubahan liabilitas manfaat polis masa depan recognised in profit or loss for the year. Liability for
diakui dalam laba rugi tahun berjalan. Liabilitas future policy benefits has been calculated using the
manfaat polis masa depan telah dihitung Gross Premium Reserve method and the daily method.
menggunakan metode Gross Premium Reserve The assumptions used to calculate future liability
maupun metode harian. Asumsi-asumsi yang dipakai reserves for policyholders with Gross Premium
untuk menghitung cadangan liabilitas masa depan Reserves are based on the best estimate assumptions
pemegang polis dengan Gross Premium Reserve for 2023 which include assumptions on mortality,
adalah berdasarkan asumsi estimasi terbaik tahun morbidity, lapses expenses, inflation rates and interest
2023 yang meliputi asumsi tingkat mortalita, rates.
morbidita, tingkat pembatalan polis, biaya, tingkat
inflasi, dan tingkat suku bunga.
Premi yang belum merupakan pendapatan adalah Unearned premiums are the portion of premiums that
bagian dari premi yang belum diakui sebagai have not been recognised as income because the
pendapatan karena masa pertanggungannya masih coverage period is still running at the end of the year.
berjalan pada akhir tahun. Cadangan atas premi yang Reserves for unearned premiums are calculated using
belum merupakan pendapatan dihitung dengan the daily amortisation method with consideration for the
menggunakan metode amortisasi harian dengan policy coverage period as calculated by the actuary.
mempertimbangkan masa pertanggungan polis yang
dihitung oleh aktuaris.
270 ANNUAL REPORT 2023 1337
Page 831
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
35. LIABILITAS LAIN-LAIN (lanjutan) 35. OTHER LIABILITIES (continued)
Estimasi liabilitas klaim adalah estimasi liabilitas atas Estimated claim liability is estimated liability for
klaim-klaim asuransi yang telah terjadi, yaitu klaim- insurance claims that have occurred, which are claims
klaim yang belum diajukan oleh provider, serta klaim- that have not been submitted by the provider, as well
klaim yang sudah diterima namun belum ditentukan as claims that have been received but the replacement
nilai gantinya. value has not been determined.
Utang klaim adalah utang atas klaim-klaim asuransi Claims payable is an payable of insurance claims that
yang telah diterima dan disetujui. have been received and approved.
Liabilitas dana pensiun dan JHT pensiun merupakan Pension fund and pension plan liablities are liabilities of
Liabilitas Entitas Anak (PT Bank Mandiri Taspen) a subsidiary (PT Bank Mandiri Taspen) to retirees,
kepada pensiunan, dimana Entitas Anak berperan where the Subsidiary acts as a distributor of pension
sebagai penyalur dana pensiun dari nasabah Entitas funds from the Subsidiary’s customers to the retirees of
Anak kepada pensiunan nasabah. those customers.
Utang transaksi nasabah sebagian besar terdiri dari Customer transaction payables mostly consist of
utang yang timbul dari transaksi perdagangan efek payables arising from securities trading transactions of
Entitas Anak. Subsidiaries.
Term Deposits Valas Devisa Hasil Ekspor merupakan Term Deposits of Foreign Exchange from Export
suatu instrumen dimana dana devisa hasil ekspor dari Proceeds is an instrument where foreign exchange
rekening khusus eksportir ditempatkan pada Bank from export proceeds from exporters’ special account
Indonesia melalui rekening Bank sesuai mekanisme are placed in Bank Indonesia through Bank’s accounts
pasar. in accordance with market mechanisms.
Liabilitas terkait dengan transaksi ATM dan kartu Liabilities related to ATM and credit card transactions
kredit terdiri dari liabilitas atas transaksi ATM dalam consist of liabilities from ATM transactions within ATM
jaringan ATM Bersama, ATM Link dan ATM Prima Bersama, ATM Link and ATM Prima network and
dan liabilitas kepada Visa dan Master Card dan JCB liabilities to Visa and Master Card and JCB for credit
untuk transaksi kartu kredit. card transactions.
Liabilitas terkait dengan unit-link merupakan liabilitas Liabilities related to unit-link represents unit-link
unit-link kepada pihak ketiga dan liabilitas pemegang liabilities to third parties and liabilities to unit-link fund
dana unit-link Entitas Anak (PT AXA Mandiri Financial holders of Subsidiary (PT AXA Mandiri Financial
Services). Services).
Liabilitas terkait dengan transaksi transfer nasabah Liabilities related to customers’ transfer transactions
terdiri dari transaksi pengiriman uang yang masih represent transfer funds in various currencies that need
harus diselesaikan dalam berbagai mata uang dari to be settled from or to customers’ accounts.
dan atau ke rekening nasabah.
Setoran jaminan merupakan jaminan uang tunai yang Guarantee deposit is a cash guarantee deposited by
disetorkan oleh nasabah atas transaksi ekspor, impor customers related to export, import transaction and
dan penerbitan bank garansi. issuance of bank guarantees.
Liabilitas kepada dealer merupakan liabilitas Entitas Liabilities to dealers are liabilities of the Subsidiaries
Anak (PT Mandiri Tunas Finance dan PT Mandiri (PT Mandiri Tunas Finance and PT Mandiri Utama
Utama Finance) kepada dealer kendaraan bermotor Finance) to motor vehicle dealers related to financing
terkait pembiayaan yang diberikan Entitas Anak provided by the Subsidiaries to customers.
kepada nasabah.
Pendapatan diterima dimuka yang teratribusi secara Directly attributable deferred income consists of income
langsung terdiri dari pendapatan provisi/komisi kredit from provisions/commissions of loans and sharia
dan piutang/pembiyaan syariah yang terkait langsung receivables/financing which directly attributable to
dengan pemberian kredit dan piutang/pembiyaan unamortised loans and sharia receivables/financing
syariah yang belum diamortisasi. granted.
Pembelian efek-efek yang masih harus dibayar Payable from purchase of marketable securities
merupakan utang yang timbul dari transaksi represent securities purchase transactions which have
pembelian surat berharga yang seluruhnya telah been fully paid on 2 January 2024 and 3 January 2023
dibayarkan masing-masing pada tanggal 2 Januari for 31 December 2023 and 2022, respectively.
2024 dan 3 Januari 2023 untuk tanggal 31 Desember
2023 dan 2022.
1338 PT Bank Mandiri (Persero) Tbk 271
Page 832
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
35. LIABILITAS LAIN-LAIN (lanjutan) 35. OTHER LIABILITIES (continued)
Pendapatan diterima dimuka yang tidak teratribusi Non directly attributable deferred income consists of
secara langsung terdiri dari pendapatan provisi/komisi provisions/commissions of loans and sharia
kredit dan piutang/pembiyaan syariah yang tidak receivables/financing that are not directly attributable to
terkait langsung dengan pemberian kredit dan the unamortised loans and sharia receivables/financing
piutang/pembiyaan syariah yang belum diamortisasi. granted.
Pengungkapan liabilitas sewa pada tanggal The disclosure of lease liabilities as of 31 December
31 Desember 2023 sebagai berikut: 2023 are as follows:
2023
Beban bunga
atas liabilitas Liabilitas sewa
Penambahan sewa/ yang telah
Saldo sewa/ Interest expense dibayarkan/ Saldo
1 Januari/ Additions of on lease Payments of 31 Desember/
January 2023 lease liabilities liabilities lease liabilities December 2023
Kategori aset pendasar Underlying assets
Kendaraan bermotor 386.924 245.240 25.553 (281.229) 376.488 Vehicles
Bangunan - rumah dinas 7.671 122.701 454 (117.726) 13.100 Building - office residence
Bangunan - gedung kantor 447.110 1.379.002 41.517 (1.276.061) 591.568 Building - office building
Perlengkapan, peralatan Furniture and fixture, office
kantor dan komputer 26.329 3.047 1.589 (17.153) 13.812 equipment and computer
Total 868.034 1.749.990 69.113 (1.692.169) 994.968 Total
2022
Beban bunga
atas liabilitas Liabilitas sewa
Penambahan sewa/ yang telah
Saldo sewa/ Interest expense dibayarkan/ Saldo
1 Januari/ Additions of on lease Payments of 31 Desember/
January 2022 lease liabilities liabilities lease liabilities December 2022
Kategori aset pendasar Underlying assets
Kendaraan bermotor 434.809 226.273 25.054 (299.212) 386.924 Vehicles
Bangunan - rumah dinas 9.400 8.549 215 (10.493) 7.671 Building - office residence
Bangunan - gedung kantor 584.469 61.025 36.834 (235.218) 447.110 Building - office building
Perlengkapan, peralatan Furniture and fixture, office
kantor dan komputer 17.601 12.775 1.922 (5.969) 26.329 equipment and computer
Total 1.046.279 308.622 64.025 (550.892) 868.034 Total
Liabilitas lain-lain terkait sewa berdasarkan jangka Other liabilities related to leases by period:
waktu
2023 2022
Jangka pendek 211.261 83.729 Short term
Jangka panjang 783.707 784.305 Long term
Total 994.968 868.034 Total
Analisis jatuh tempo liabilitas lain-lain terkait sewa Analysis of the maturities of other liabilities related to
sebagai berikut: leases as follows:
2023 2022
1 tahun 211.261 83.729 1 year
2 tahun 377.366 301.806 2 years
3 tahun 228.027 258.503 3 years
4 tahun 55.632 32.738 4 years
5 tahun 122.682 191.258 5 years
Total 994.968 868.034 Total
Lain-lain terutama terdiri dari rekening antar kantor Others mainly consist of interoffice accounts and
dan liabilitas terkait transaksi perdagangan, titipan liabilities related to trade transactions, deposits and
dan transaksi yang masih harus diselesaikan. transaction remains to be settled.
272 ANNUAL REPORT 2023 1339
Page 833
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA 36. FUND BORROWINGS
2023 2022
Rupiah Rupiah
Pihak berelasi Related parties
(f) Lain-lain (Catatan 56) 1.765.624 2.210.704 Others (Note 56) (f)
Pihak ketiga Third parties
(a) Kementerian Pekerjaan
Umum dan Perumahan Rakyat Ministry of Public Work and (a)
(Kemenpupera) 1.447.824 1.138.633 Housing (Kemenpupera)
(e) Bank Indonesia 11.900.055 - Bank Indonesia (e)
(f) Lain-lain 23.832.807 18.270.535 Others (f)
37.180.686 19.409.168
Total 38.946.310 21.619.872 Total
Mata uang asing Foreign currencies
Pihak ketiga Third parties
(b) Direct off-shore loans 21.430.599 15.919.032 Direct off-shore loans (b)
(c) Fasilitas pendanaan perdagangan 33.254.567 21.130.920 Trade financing facilities (c)
(d) Repo to maturity 1.017.003 2.969.542 Repo to maturity (d)
(f) Lain-lain 796.980 1.200.752 Others (f)
Total (Catatan 62.B.(iv)) 56.499.149 41.220.246 Total (Note 62.B.(iv))
95.445.459 62.840.118
(a) Kementerian Pekerjaan Umum dan Perumahan (a) Ministry of Public Work and Housing
Rakyat (Kemenpupera) (Kemenpupera)
Akun ini merupakan dukungan pemerintah This account represents Government support to
kepada masyarakat berpenghasilan rendah untuk low-income communities for housing financing
pembiayaan perumahan dalam program Fasilitas Liquidity Facility of Housing Financing (Fasilitas
Likuiditas Pembiayaan Perumahan (“FLPP”) Likuiditas Pembiayaan Perumahan) (“FLPP”)
dengan sharing pembiayaan sesuai kesepakatan, program, with financing sharing according to the
saat ini sharing pembiayaan yang berlaku adalah agreement currently the applicable financing
75,00% dana Pemerintah dan 25,00% dana sharing of 75.00% funds from Government’s fund
Bank. PT Bank Mandiri (Persero) Tbk ikut serta and 25.00% funds from Bank’s fund.
sebagai Bank Pelaksana Penyaluran FLPP sejak PT Bank Mandiri (Persero) Tbk. has been
tahun 2012, tertuang dalam Kesepakatan participating as the implementing Bank for FLPP
Bersama antara Kementerian Pekerjaan Umum distribution since 2012, as stipulated in the joint
dan Perumahan Rakyat No. 13/SKB/DP/2011 aggrement between Ministry of Public Work and
dengan PT Bank Mandiri (Persero) Tbk. Housing No. 13/SKB/DP/2011 with PT Bank
No. DIR.MOU/015/2011 tentang Penyaluran Mandiri (Persero) Tbk. No. DIR.MOU/015/2011
Dana FLPP dalam rangka pengadaan regarding the distribution of FLPP fund for housing
perumahan melalui Kredit/Pembiayaan Pemilikan acquisition through Home Ownership Financing,
Rumah Sejahtera, diperbaharui dengan which renewed by Joint Agreement between the
Kesepakatan Bersama antara Kementerian Ministry of Public Work and Housing
Perumahan Rakyat No. 07/SKB/M/2012 dengan No. 07/SKB/M/2012 with PT Bank Mandiri
PT Bank Mandiri (Persero) Tbk. (Persero) Tbk. No. DIR.MOU/003/2012 dated
No. DIR.MOU/003/2012 tanggal 15 Februari 15 February 2012 regarding Amendments of Joint
2012 tentang Perubahan Kesepakatan Bersama, Agreement, then the joint agreement Amendment
diperbaharui kembali Kesepakatan Bersama amended between Ministry of Public Work and
antara Kementerian Pekerjaan Umum dan Housing No. 29/MoU/Dp/2020 with PT Bank
Perumahan Rakyat No. 29/MoU/Dp/2020 dengan Mandiri (Persero) Tbk. No. DIR.MOU/19/2020
PT Bank Mandiri (Persero) Tbk. dated 17 December 2020 regarding Distribution of
No. DIR.MOU/19/2020 tanggal 17 Desember Subsidized Home Ownership Credit for Low-
2020 tentang Penyaluran Kredit Pemilikan Income Communities ("MBR").
Rumah Bersubsidi Bagi Masyarakat
Berpenghasilan Rendah (“MBR”).
1340 PT Bank Mandiri (Persero) Tbk 273
Page 834
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(a) Kementerian Pekerjaan Umum dan Perumahan (a) Ministry of Public Work and Housing
Rakyat (Kemenpupera) (lanjutan) (Kemenpupera) (continued)
Pada Tahun 2021 terdapat Pengalihan In 2021, there was a transfer of management
pengelolaan Dana FLPP yang sebelumnya of FLPP Funds which were previously managed
dikelola oleh Badan Layanan Umum Pusat by Badan Layanan Umum Pusat Pengelolaan
Pengelolaan Dana Pembiayaan Perumahan Dana Pembiayaan Perumahan ("PPDPP")
(“PPDPP”) dialihkan ke Badan Pengelola transferred to Badan Pengelola Tabungan
Tabungan Perumahan Rakyat (“BPTapera”) Perumahan Rakyat (“BPTapera”) in accordance
sesuai dengan Perjanjian Tripartit antara PPDPP, with the Tripartite Agreement between PPDPP,
BPTapera dan PT Bank Mandiri (Persero) Tbk BPTapera and PT Bank Mandiri (Persero) Tbk
No. 06/PRJ/Pg/2021, No. 10/PKS/BP- No. 06/PRJ/Pg/2021, No. 10/PKS/BP-
TPR/I/12/2021 dan DIR.PKS/40/2021 Tanggal TPR/I/12/2021 and DIR.PKS/40/2021 dated
24 Desember 2021. 24 December 2021.
Dalam pelaksanaan program, dilakukan In implementing the program, a cooperation
penandatanganan perjanjian kerjasama yang agreement was signed which is renewed every
diperbaharui setiap tahun selama PT Bank year as long as PT Bank Mandiri (Persero) Tbk
Mandiri (Persero) Tbk ikut serta menjadi Bank participated as the Implementing Bank, with the
Pelaksana, dengan awal perjanjian kerjasama initial cooperation agreement is the Operational
yaitu Perjanjian Kerjasama Operasional antara Cooperation Agreement between Badan Layanan
Badan Layanan Umum Pusat Pembiayaan Umum Pusat Pembiayaan Perumahan
Perumahan Kementerian Perumahan Rakyat Kementerian Perumahan Rakyat of Public Housing
Republik Indonesia pada tahun 2012 tentang of the Republic of Indonesia in 2012 regarding
Penyaluran Dana FLPP Dalam Rangka Distribution of FLPP Funds in the Context of
Perolehan Rumah Melalui KPR Sejahtera Bagi Acquiring a House through Prosperous KPR for
Masyarakat Berpenghasilan Rendah (“MBR”), Low-Income Communities ("MBR"), which
yang telah diperbaharui dengan perjanjian has been updated with the latest agreement,
yang terbaru yaitu Perjanjian Kerjasama namely the Cooperation Agreement
antara BPTapera dan PT Bank Mandiri between BPTapera and PT Bank Mandiri
(Persero) Tbk No. 57/PKS/BP-TPR/I/12/2022 dan (Persero) Tbk No. 57/PKS/BP-TPR/I/12/2022 and
DIR.PKS/55/2022 tentang Penyaluran Dana DIR.PKS/55/2022 concerning Distribution of FLPP
FLPP melalui Kredit/Pembiayaan Pemilikan Funds through Credit/Financing for Prosperous
Rumah Sejahtera/Rumah Sejahtera Bagi Home Ownership/Prosperous Homes for Low-
Masyarakat Berpenghasilan Rendah tanggal Income Communities dated 28 December 2022.
28 Desember 2022.
Baki debet pada tanggal 31 Desember 2023 dan Outstanding balance as of 31 December 2023 and
2022 adalah masing-masing sebesar 2022 were Rp1,447,824 and Rp1,138,633,
Rp1.447.824 dan Rp1.138.633. Fasilitas ini respectively. These facilities are subject to a
dikenakan tarif tertentu dari Pemerintah. Jangka certain rate from the Government. The period of
waktu kredit dan jadwal pelunasannya maksimal loan and repayment schedule are maximum of 240
240 bulan (20 tahun) Pengembalian dana months (20 years). Repayment (principal and
(angsuran pokok dan bunga) kepada BPTapera interest instalment) to BPTapera are carried out no
dilaksanakan paling lambat tanggal 10 setiap later than 10th of each month.
bulannya.
(b) Direct off-shore loans (b) Direct off-shore loans
Rincian pinjaman direct off-shore loans adalah The details of direct off-shore loans are as follows:
sebagai berikut:
2023 2022
Mata uang asing Foreign currencies
Pihak ketiga Third parties
MUFG Bank 8.421.577 3.113.500 MUFG Bank
United Overseas Bank 5.045.612 6.227.000 United Overseas Bank
China Development Bank, China Development Bank
- Tranche A 2.872.910 4.353.644 Tranche A -
- Tranche B 1.195.059 1.813.804 Tranche B -
Oversea Chinese Banking 2.309.550 - Oversea Chinese Banking
Taishin International Bank 769.850 - Taishin International Bank
Bank of Taiwan 692.865 - Bank of Taiwan
Bank of China 123.176 - Bank of China
Taipei Fubon Commercial - 388.987 Taipei Fubon Commercial
Agence Française de Agence Française de
Développement - 22.097 Développement
21.430.599 15.919.032
274 ANNUAL REPORT 2023 1341
Page 835
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
MUFG Bank, Ltd., Singapura MUFG Bank, Ltd., Singapore
2023
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore MUFG Bank Ltd., 15 Juni/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore June 2026 36 + certain margin USD 200.000.000 3.079.400 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore MUFG Bank Ltd., 15 Juni/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore June 2026 36 + certain margin USD 155.000.000 2.386.535 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore MUFG Bank Ltd., 17 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2024 36 + certain margin USD 100.000.000 1.539.700 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore MUFG Bank Ltd., 15 Juni/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore June 2026 36
loans + certain margin USD 92.000.000 1.416.524 loans
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (37.819) (582) costs
546.962.181 8.421.577
2022
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore MUFG Bank Ltd., 28 Juli/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore July 2023 7 + certain margin USD 100.000.000 1.556.750 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore MUFG Bank Ltd., 17 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2024 12 + certain margin USD 100.000.000 1.556.750 loans
200.000.000 3.113.500
Bank Mandiri memperoleh beberapa fasilitas Bank Mandiri obtained several unsecured loan
pinjaman tanpa agunan dari MUFG Bank, Ltd., facilities from MUFG Bank, Ltd., Singapore with
Singapura dengan nominal yang beragam dan various nominal amounts and SOFR interest
tingkat bunga SOFR 3 (tiga) bulan ditambah rates of 3 (three) months plus a certain margin.
marjin tertentu. Fasilitas pinjaman tersebut terdiri The loan facility consists of loans with a tenor of
atas pinjaman dengan tenor kurang dari 1 (satu) less than 1 (one) year which will mature on
tahun yang akan jatuh tempo pada tanggal 17 December 2024 and several loans with a
17 Desember 2024 dan beberapa pinjaman maturity of more than 1 (one) year which will
memiliki jatuh tempo lebih dari 1 (satu) tahun mature 15 June 2026.
yang akan jatuh tempo pada 15 Juni 2026.
1342 PT Bank Mandiri (Persero) Tbk 275
Page 836
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
United Overseas Bank United Overseas Bank
2023
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
United Overseas + marjin tertentu/
Direct off-shore Bank Limited, SOFR (3 months) Direct off-shore
loans Singapura/Singapore 15 Mei/May 2024 11 + certain margin USD 100.000.000 1.539.700 loans
SOFR (3 bulan)
United Overseas + marjin tertentu/
Direct off-shore Bank Limited, 14 Juni/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore June 2024 11 + certain margin USD 100.000.000 1.539.700 loans
SOFR (3 bulan)
United Overseas + marjin tertentu/
Direct off-shore Bank Limited, 24 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2026 36 + certain margin USD 99.700.993 1.535.096 loans
SOFR (3 bulan)
United Overseas + marjin tertentu/
Direct off-shore Bank Limited, 24 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2026 36 + certain margin USD 28.000.000 431.116 loans
327.700.993 5.045.612
2022
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
United Overseas + marjin tertentu/
Direct off-shore Bank Limited, 17 Januari/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore January 2023 1 + certain margin USD 200.000.000 1.556.750 loans
SOFR (3 bulan)
United Overseas + marjin tertentu/
Direct off-shore Bank Limited, 17 Januari/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore January 2023 1 + certain margin USD 100.000.000 1.556.750 loans
SOFR (3 bulan)
United Overseas + marjin tertentu/
Direct off-shore Bank Limited, 18 Agustus/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2023 8 + certain margin USD 100.000.000 1.556.750 loans
SOFR (3 bulan)
United Overseas + marjin tertentu/
Direct off-shore Bank Limited, SOFR (3 months) Direct off-shore
loans Singapura/Singapore 29 September 2023 9 + certain margin USD 100.000.000 1.556.750 loans
500.000.000 6.227.000
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without
tanpa agunan dari United Overseas Bank collateral from United Overseas Bank Limited,
Limited, Singapura dengan nominal beragam dan Singapore with various nominal amounts with the
tingkat bunga SOFR 3 (tiga) bulan ditambah interest rate of SOFR 3 (three) months plus a
marjin tertentu. Fasilitas pinjaman ini memiliki certain margin. The loan facilities have a tenor less
tenor kurang dari 1 (satu) tahun dan akan jatuh than 1 (one) year and will mature on 15 May 2024
tempo pada tanggal 15 Mei 2024 sampai to 24 December 2026.
24 December 2026.
276 ANNUAL REPORT 2023 1343
Page 837
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
China Development Bank China Development Bank
2023
Tingkat Nilai nominal/Nominal amount
suku Valuta asing
Jangka bunga
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (6 bulan)
+ marjin tertentu/
China Development SOFR (6 months)
Tranche A Bank, Cina/China 15 September 2025 120 + certain margin USD 186.666.667 2.874.105 Tranche A
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (77.644) (1.195) costs
186.589.023 2.872.910
SOFR (6 bulan)
+ marjin tertentu/
China Development SOFR (6 months)
Tranche B Bank, Cina/China 15 September 2025 120 + certain margin USD 77.621.119 1.195.133 Tranche B
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (4.777) (74) costs
77.616.342 1.195.059
2022
Tingkat Nilai nominal/Nominal amount
suku Valuta asing
Jangka bunga
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
LIBOR (6 bulan)
+ marjin tertentu/
China Development LIBOR (6 months)
Tranche A Bank, Cina/China 15 September 2025 120 + certain margin USD 280.000.000 4.358.900 Tranche A
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (337.624) (5.256) costs
279.662.376 4.353.644
LIBOR (6 bulan)
+ marjin tertentu/
China Development LIBOR (6 months)
Tranche B Bank, Cina/China 15 September 2025 120 + certain margin USD 116.523.149 1.813.974 Tranche B
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (10.933) (170) costs
116.512.216 1.813.804
Pada tanggal 16 September 2015, Bank Mandiri On 16 September 2015, Bank Mandiri signed a
menandatangani perjanjian fasilitas pinjaman long-term loan facility without collateral agreement
jangka panjang tanpa agunan dengan China with China Development Bank (CDB).
Development Bank (CDB).
Pinjaman tersebut terbagi dalam 2 (dua) fasilitas, The loan consists of 2 (two) facilities, which
yaitu Tranche A berupa pinjaman langsung dari Tranche A Facility is a direct loan from CDB
CDB dalam valuta USD dengan total fasilitas denominated in USD with a total facility of
sebesar USD700.000.000 (nilai penuh) yang USD700,000,000 (full amount) which will mature in
jatuh tempo 10 (sepuluh) tahun setelah tanggal 10 (ten) years since the agreement date with an
perjanjian dengan tingkat bunga LIBOR 6 (enam) interest rate of LIBOR 6 (six) months plus a certain
bulan ditambah marjin tertentu dan Tranche B margin and Tranche B is a direct loans
berupa pinjaman langsung dalam valuta CNY denominated in CNY with a total facility of
dengan total fasilitas sebesar CNY1.908.420.000 CNY1,908,420,000 (full amount) maturing in 10
(nilai penuh) yang jatuh tempo 10 (sepuluh) (ten) years since the agreement date with SHIBOR
tahun setelah tanggal perjanjian dengan tingkat interest rate of 6 (six) months plus a certain
bunga SHIBOR 6 (enam) bulan ditambah marjin margin.
tertentu.
1344 PT Bank Mandiri (Persero) Tbk 277
Page 838
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
China Development Bank (lanjutan) China Development Bank (continued)
Pada tanggal 16 Maret 2021, Tranche B telah On 16 March 2021, Tranche B was converted into
dikonversi menjadi pinjaman dalam valuta USD a loan in USD with a total amount of
dengan nilai sebesar USD194.288.681 (nilai USD194,288,681 (full amount) with an interest rate
penuh) dengan tingkat bunga LIBOR 6 (enam) of 6 (six) months LIBOR plus a certain margin.
bulan ditambah marjin tertentu. Tidak terdapat There is no change in the maturity of the facility for
perubahan jatuh tempo fasilitas atas konversi ini. this conversion.
Pada bulan Juni 2023, Bank telah In June 2023, the Bank has signed an override
menandatangani override agreement terkait agreement regarding the change in the benchmark
perubahan suku bunga acuan dari LIBOR interest rate from LIBOR to SOFR.
menjadi SOFR.
Oversea Chinese Banking Oversea Chinese Banking
2023
Tingkat Nilai nominal/Nominal amount
suku Valuta asing
Jangka bunga
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
Oversea Chinese + marjin tertentu/
Direct off-shore Banking, 24 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2026 36 + certain margin USD 150.000.000 2.309.550 loans
150.000.000 2.309.550
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without
tanpa agunan dari Overseas Chinese Bank collateral from United Overseas Bank Limited,
Limited, Singapura masing-masing sebesar Singapore amounted to USD150,000,000 (full
USD150.000.000 (nilai penuh) dengan tingkat amount), with the interest rate of SOFR 3 (three)
bunga SOFR 3 (tiga) bulan ditambah marjin months plus certain margin. The loan facilities
tertentu. Fasilitas pinjaman ini memiliki tenor have a tenor more than 1 (one year) and will
lebih dari 1 (satu) tahun dan akan jatuh tempo mature on 24 December 2026.
pada tanggal 24 Desember 2026.
Taishin International Bank Taishin International Bank
2023
Tingkat Nilai nominal/Nominal amount
suku Valuta asing
Jangka bunga
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
Taishin International + marjin tertentu/
Direct off-shore Bank, 24 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2026 36 + certain margin USD 50.000.000 769.850 loans
50.000.000 769.850
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without
tanpa agunan dari Overseas Chinese Bank collateral from United Overseas Bank Limited,
Limited, Singapura masing-masing sebesar Singapore amounted to USD50,000,000 (full
USD50.000.000 (nilai penuh) dengan tingkat amount), with the interest rate of SOFR 3 (three)
bunga SOFR 3 (tiga) bulan ditambah marjin months plus certain margin. The loan facilities
tertentu. Fasilitas pinjaman ini memiliki tenor have a tenor more than 1 (one year) and will
lebih dari 1 (satu) tahun dan akan jatuh tempo mature on 24 December 2026.
pada tanggal 24 Desember 2026.
278 ANNUAL REPORT 2023 1345
Page 839
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
Bank of Taiwan Bank of Taiwan
2023
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore Bank of Taiwan Offshore SOFR (3 months) Direct off-shore
loans Banking Taiwan 15 Juni/June 2026 36 + certain margin USD 35.000.000 538.895 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore Bank of Taiwan, SOFR (3 months) Direct off-shore
loans Singapura/Singapore 15 Juni/June 2026 36 + certain margin USD 10.000.000 153.970 loans
45.000.000 692.865
Efektif per tanggal 15 September 2023, Bank Effective as of 15 September 2023, Bank Mandiri
Mandiri memiliki outstanding fasilitas pinjaman has an outstanding unsecured loan facility from
tanpa agunan dari Bank of Taiwan Ltd., Offshore Bank of Taiwan Ltd., Offshore Banking, amounting
Banking sebesar USD35.000.000 (nilai penuh) dan to USD35,000,000 (full amount), and from Bank of
Bank of Taiwan Ltd., Singapore USD10.000.000 Taiwan Ltd., Singapore, amounting to
(nilai penuh) dengan tingkat bunga SOFR 3 (tiga) USD10,000,000 (full amount), with a SOFR 3
bulan ditambah marjin tertentu, yang berasal dari (three) months interest rate plus a certain margin,
pengalihan sebagian pinjaman MUFG Bank, Ltd., originating from the transfer of a portion of the loan
Singapura. Fasilitas pinjaman ini memiliki tenor from MUFG Bank, Ltd., Singapore. The loan
lebih dari 1 (satu) tahun dan akan jatuh tempo facilities have a tenor more than 1 (one year) and
pada tanggal 15 Juni 2026. will mature on 15 June 2026.
Bank of China Bank of China
2023
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore Bank of China, SOFR (3 months) Direct off-shore
loans Singapura/Singapore 15 Juni/June 2026 36 + certain margin USD 8.000.000 123.176 loans
8.000.000 123.176
Efektif per tanggal 15 September 2023, Bank Effective as of September 15, 2023, Bank Mandiri
Mandiri memiliki outstanding fasilitas pinjaman has an outstanding unsecured loan facility from
tanpa agunan dari Bank of China Ltd., Singapura Bank of China Ltd.,Singapore, amounting to
sebesar USD8.000.000 (nilai penuh) dengan USD8,000,000 (full value) with a SOFR 3 (three)
tingkat bunga SOFR 3 (tiga) bulan ditambah marjin months interest rate plus a certain margin,
tertentu, yang berasal dari pengalihan sebagian originating from the transfer of a portion of the loan
pinjaman MUFG Bank, Ltd., Singapura. Fasilitas from MUFG Bank, Ltd., Singapore. The loan
pinjaman ini memiliki tenor lebih dari 1 (satu) tahun facilities have a tenor more than 1 (one year) and
dan akan jatuh tempo pada tanggal 15 Juni 2026. will mature on 15 June 2026.
1346 PT Bank Mandiri (Persero) Tbk 279
Page 840
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
Taipei Fubon Commercial Bank Taipei Fubon Commercial Bank
2022
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
LIBOR (3 bulan)
Taipei Fubon + marjin tertentu/
Direct off-shore Commercial Bank 14 Juli/ LIBOR (3 months) Direct off-shore
loans Taiwan/Taiwan July 2023 90 + certain margin USD 25.000.000 389.188 loans
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (12.902) (201) costs
24.987.098 388.987
Pada tanggal 14 Juli 2020, Bank Mandiri On 14 July 2020, Bank Mandiri obtained a loan
memperoleh fasilitas pinjaman dari Taipei Fubon facility from Taipei Fubon Commercial Bank Co.
Commercial Bank Co. Ltd - Singapore Branch Ltd. - Singapore Branch amounted to
sebesar USD25.000.000 (nilai penuh) dengan USD25,000,000 (full amount) with interest rate of
tingkat bunga LIBOR 3 (tiga) bulan ditambah LIBOR 3 (three) months plus a certain margin. This
marjin tertentu. Fasilitas pinjaman ini memiliki loan facility has a tenor of 3 (three) years and will
tenor 3 (tiga) tahun dan jatuh tempo pada tanggal mature on 14 July 2023. On 5 April 2023, the Bank
14 Juli 2023. Pada tanggal 5 April 2023, Bank has signed an override agreement related to the
telah menandatangani override agreement terkait change in the benchmark interest rate from LIBOR
perubahan suku bunga acuan dari LIBOR to Term SOFR.
menjadi Term SOFR.
Bank Mandiri telah melakukan penarikan atas Bank Mandiri has made a drawdown of
fasilitas pinjaman ini sebesar USD25.000.000 USD25,000,000 (full amount) on 30 July 2020. The
(nilai penuh) pada tanggal 30 Juli 2020 dan telah transaction already matured on the maturity date.
jatuh tempo sesuai dengan tanggal jatuh
temponya.
Agence Française de Développement Agence Française de Développement
2022
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
LIBOR (6 bulan)
Agence Française de + marjin tertentu/
Direct off-shore Développement LIBOR (6 months) Direct off-shore
loans Prancis/France 30 September 2023 114 + certain margin USD 1.428.571 22.239 loans
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (9.124) (142) costs
1.419.447 22.097
280 ANNUAL REPORT 2023 1347
Page 841
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
Agence Française de Développement Agence Française de Développement
(lanjutan) (continued)
Pada tanggal 8 November 2013, Bank Mandiri On 8 November 2013, Bank Mandiri signed a new
menandatangani fasilitas pinjaman baru yang second loan facility agreement or second line of
kedua atau second line of credit dari Agence credit with Agence Française de Développement,
Française de Développement, Perancis (AFD) France (AFD) amounted to USD100,000,000 (full
senilai USD100.000.000 (nilai penuh) untuk amount) to assist the financing for projects related
membantu pembiayaan proyek-proyek yang to climate change and energy efficiency. This long
terkait dengan perubahan iklim dan efisiensi term facility has a tenor of 5 to 10 years (including
energi. Fasilitas jangka panjang ini memiliki tenor grace period) with an interest rate at 6-months
5 tahun sampai 10 tahun (termasuk grace period) LIBOR plus a certain margin. As part of the loan
dengan suku bunga LIBOR 6 (enam) bulan agreement, Bank Mandiri and AFD will finance a
ditambah marjin tertentu. Sebagai bagian dari training program aimed at building the capacity of
perjanjian pinjaman dimaksud, Bank Mandiri dan the Bank Mandiri especially on the topics of
AFD juga secara bersama akan membiayai climate change and energy efficiency. The facility
program pelatihan yang ditujukan untuk mature on 30 September 2023.
pengembangan kapasitas Bank Mandiri
khususnya terhadap topik-topik perubahan iklim
dan efisiensi energi. Fasilitas tersebut jatuh
tempo tanggal 30 September 2023.
(c) Fasilitas pendanaan perdagangan (banker’s (c) Trade financing facilities (bankers’ acceptance)
acceptance)
Pada tanggal 25 Maret 2014, Bank melakukan On 25 March 2014, the Bank drawdown the loan
penarikan atas fasilitas pinjaman tersebut amounted to USD10,000,000 (full amount), which
sebesar USD10.000.000 (nilai penuh) yang telah was mature on 30 September 2023. The
jatuh tempo pada tanggal 30 September 2023. drawdown of the above facilities are intended to
Penarikan atas pinjaman dimaksud untuk fulfill the fund requirement to finance the
memenuhi kebutuhan sumber dana untuk environmentally friendly projects in Bank Mandiri.
pembiayaan proyek-proyek ramah lingkungan di
Bank Mandiri.
Fasilitas pendanaan perdagangan merupakan Trade financing facilities represent short-term
pinjaman jangka pendek dengan jangka waktu borrowings with tenors ranging between 30 days to
mulai dari 30 hari sampai dengan 365 hari 365 days and with interest rate of LIBOR or SOFR
dengan tingkat suku bunga sebesar LIBOR atau plus a certain margin. The balance as of
SOFR ditambah marjin tertentu. Rincian saldo 31 December 2023 and 2022 are as follows:
pada tanggal 31 Desember 2023 dan 2022
adalah sebagai berikut:
2023 2022
CoBank US, Amerika Serikat 4.557.512 4.514.575 CoBank US, United States
United Overseas Bank Limited, United Overseas Bank Limited,
Singapura 4.110.999 1.108.406 Singapore
Bank of Montreal, Kanada 3.689.537 622.700 Bank of Montreal, Canada
DBS Bank, Singapura 3.387.340 2.335.125 DBS Bank, Singapore
Wells Fargo Bank, Singapura 3.370.576 1.562.821 Wells Fargo Bank, Singapore
Emirates NBD Bank, Singapura 3.079.400 - Emirates NBD Bank, Singapore
The Bank of New York Mellon, The Bank of New York Mellon,
Singapura 2.845.981 957.401 Singapore
MUFG Bank, Ltd., Singapura 1.539.700 753.467 MUFG Bank, Ltd., Singapore
CTBC Bank Co. Ltd., Singapura 1.458.712 1.089.725 CTBC Bank Co, Ltd., Singapore
Bank of America, N.A, Singapura 1.296.889 - Bank of America, N.A. Singapore
Sumitomo Mitsui Banking Sumitomo Mitsui Banking
Corporation, Singapura 1.224.831 1.951.698 Corporation, Singapore
The Hongkong and Shanghai The Hongkong and Shanghai
Banking Corporation, Banking Corporation,
Singapura 1.176.485 2.604.754 Singapore
Bank of America, N.A, Hong Kong 1.054.695 1.684.310 Bank of America, N.A. Hong Kong
CIMB Bank, Hong Kong 461.910 358.053 CIMB Bank, Hong Kong
Citibank N.A, Hong Kong - 1.587.885 Citibank N.A., Hong Kong
Total 33.254.567 21.130.920 Total
1348 PT Bank Mandiri (Persero) Tbk 281
Page 842
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(d) Repo to maturity (d) Repo to maturity
Mata uang asing Foreign currency
Pada tanggal 11 Mei 2020, Bank Mandiri On 11 May 2020, Bank Mandiri entered into
melakukan transaksi pinjaman sebesar borrowing transaction of USD99,774,646 (full
USD99.774.646 (nilai penuh) melalui skema amount) through the cross currency repo to
cross currency repo to maturity dengan Standard maturity scheme with Standard Chartered Bank -
Chartered Bank - Jakarta (SCB). Dalam transaksi Jakarta Branch (SCB). In this repo to maturity
repo to maturity ini, Bank Mandiri mengalihkan transactions, Bank Mandiri transferred government
obligasi pemerintah FR063 kepada SCB. Atas bonds FR063 to SCB. Upon the transfer of
pengalihan obligasi pemerintah FR063 tersebut, government bonds FR063, Bank Mandiri
Bank Mandiri mengakui tagihan sebesar nilai recognised receivables at the amount of cash
tunai (cash value) FR063 kepada SCB. Fasilitas value of FR063 to SCB. This borrowing facility has
pinjaman ini memiliki tenor 3 (tiga) tahun yang a tenor of 3 (three) years which will mature at the
telah jatuh tempo sesuai dengan jatuh tempo same date of to maturity of FR063 at 15 May 2023.
FR063 yaitu pada tanggal 15 Mei 2023. Pada On the maturity date, SCB submit cash value
tanggal jatuh tempo, SCB telah menyerahkan (Rupiah) to Bank Mandiri at the amount of
nilai tunai (IDR) ke Bank Mandiri sesuai face underlying face value plus the last underlying
value underlying ditambah dengan kupon terakhir coupon, and Bank Mandiri will send the cash value
underlying, dan Bank Mandiri telah mengirimkan (USD) to SCB at the borrowing amount plus the
nilai tunai (USD) ke SCB sebesar jumlah last borrowing interest payment.
pinjaman ditambah pembayaran bunga pinjaman
terakhir.
Pada tanggal 30 Mei 2018, Bank Mandiri On 30 May 2018, Bank Mandiri entered
melakukan transaksi pinjaman sebesar into borrowing transaction amounted to
USD37.000.000 (nilai penuh), USD40.940.000 USD37,000,000 (full amount), USD40,940,000 (full
(nilai penuh) dan USD50.000.000 (nilai penuh) amount) and USD50,000,000 (full amount) through
melalui skema repo to maturity dengan Nomura repo to maturity scheme with Nomura Singapore
Singapore Limited (NSL). Dalam transaksi repo Limited (NSL). In this repo to maturity transactions,
to maturity ini, Bank Mandiri mengalihkan obligasi Bank Mandiri transferred government bonds ROI
pemerintah ROI 23NN, ROI 24, dan ROI 25 23NN, ROI 24, and ROI 25 to NSL. Upon the
kepada NSL. Atas pengalihan obligasi transfer of government bonds ROI 23NN, ROI 24,
pemerintah ROI 23NN, ROI 24, dan and ROI 25, Bank Mandiri recognised receivables
ROI 25 tersebut, Bank Mandiri mengakui tagihan at the amount of cash value of ROI 23NN, ROI 24
sebesar nilai tunai (cash value) dari ROI 23NN, and ROI 25 to NSL. This borrowing facilities have 5
ROI 24, dan ROI 25 kepada NSL. Fasilitas (five), 6 (six), and 7 (seven) years tenor. The
pinjaman ini memiliki tenor 5 (lima), 6 (enam), borrowings amounted to USD24,926,000 (full
dan 7 (tujuh) tahun. Pinjaman sebesar amount) has matured according to the ROI 23 NN
USD24.926.000 telah jatuh tempo sesuai dengan maturity date, which on 11 January 2023, while the
tanggal jatuh tempo ROI 23 NN, yaitu 11 Januari borrowings amounted to USD31,270,000 (full
2023, sedangkan pinjaman sebesar amount) and USD34,782,000 (full amount) will
USD31.270.000 dan USD34.782.000 akan jatuh mature according to the ROI 24 and ROI 25
tempo sesuai dengan tanggal jatuh tempo ROI maturity dates, which on 15 January 2024 and
24 dan ROI 25, yaitu pada tanggal 15 Januari 15 January 2025. On the maturity date, settlement
2024 dan 15 Januari 2025. Pada tanggal jatuh of this transaction will be carried out on a net basis
tempo, penyelesaian transaksi ini akan dilakukan from borrowings and receivables between Bank
secara neto dari pinjaman dan tagihan antara Mandiri and NSL.
Bank Mandiri dan NSL.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, Repo to
Repo to maturity mata uang asing masing- maturity of foreign currencies amounted to
masing sebesar Rp1.017.003 dan Rp2.969.542. Rp1,017,003 and Rp2,969,542, respectively.
Fasilitas pinjaman dari NSL tersebut dijamin This loan facilities from NSL have guaranteed by
dengan penempatan masing-masing sebesar placement amounted to USD4,335,315
USD4.335.315 (nilai penuh) (31 Desember 2022: (full amount) (31 December 2022: USD2,270,190
USD2.270.190 (nilai penuh)) (Catatan 6g). (full amount)) (Notes 6g).
(e) Bank Indonesia (e) Bank Indonesia
Pada tanggal 31 Desember 2023, Entitas Anak On 29 and 31 August 2023, the Subsidiary, namely
yaitu PT Bank Syariah Indonesia Tbk. (“BSI”) PT Bank Syariah Indonesia Tbk. (“BSI”) obtained a
mendapatkan fasilitas penyediaan dana funding facility based on sharia principles from
berdasarkan prinsip syariah dari Bank Indonesia Bank Indonesia for liquidity management
untuk pengelolaan likuiditas sebesar amounted to Rp11,900,055 with a profit-sharing
Rp11.900.055 dengan persentase bagi hasil rate of 6.25% and 6.85% per year. This facility is
sebesar 6,25% dan 6,85% per tahun. Fasilitas ini guaranteed by collateral in the form of sharia
dijamin dengan agunan berupa surat berharga securities and will mature in less than one month
yang memenuhi prinsip syariah yang jatuh tempo with nominal Rp12,500,000.
kurang dari satu bulan dengan nominal sebesar
Rp12.500.000.
282 ANNUAL REPORT 2023 1349
Page 843
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(f) Lain-lain (f) Others
2023 2022
Rupiah Rupiah
Pihak berelasi Related parties
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. 960.540 1.239.578 (Persero) Tbk.
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk. 805.084 971.126 (Persero) Tbk.
1.765.624 2.210.704
Pihak ketiga Third parties
PT Bank Central Asia Tbk. 7.925.272 5.732.180 PT Bank Central Asia Tbk.
PT Bank Pan Indonesia Tbk. 3.993.077 3.048.510 PT Bank Pan Indonesia Tbk.
PT Bank Danamon PT Bank Danamon
Indonesia Tbk. 1.573.619 2.241.928 Indonesia Tbk.
PT Bank Maybank PT Bank Maybank
Indonesia Tbk. 1.464.831 568.732 Indonesia Tbk.
PT Bank Pembangunan PT Bank Pembangunan
Daerah Jawa Barat Daerah Jawa Barat
dan Banten Tbk. 1.443.489 750.000 dan Banten Tbk
PT Bank China Construction PT Bank China Construction
Bank Indonesia Tbk. 896.066 585.408 Bank Indonesia Tbk.
. PT Sarana Multigriya PT Sarana Multigriya
Finansial 716.200 - Finansial
PT Bank DKI 693.834 858.862 PT Bank DKI
PT Bank CIMB Niaga Tbk. 607.627 391.260 PT Bank CIMB Niaga Tbk.
PT Bank Permata Tbk. 568.383 683.222 PT Bank Permata Tbk.
PT Bank Jtrust Indonesia Tbk. 501.487 258.375 PT Bank Jtrust Indonesia Tbk.
PT Bank of India Indonesia Tbk. 443.487 - PT Bank of India Indonesia Tbk.
PT Bank Oke Indonesia Tbk. 388.874 599.577 PT Bank Oke Indonesia Tbk.
PT Bank Panin Dubai Syariah 373.487 96.844 PT Bank Panin Dubai Syariah
PT Bank QNB Indonesia Tbk. 366.008 241.323 PT Bank QNB Indonesia Tbk.
PT Bank UOB Indonesia 337.082 569.683 PT Bank UOB Indonesia
PT Bank KEB Hana Indonesia 279.783 207.400 PT Bank KEB Hana Indonesia
PT Bank BTPN 250.000 - PT Bank BTPN
PT Bank BCA Syariah 224.711 234.745 PT Bank BCA Syariah
PT Bank Mega Tbk. 216.461 378.577 PT Bank Mega Tbk.
PT Bank BPD Daerah PT Bank BPD Daerah
Istimewa Yogyakarta 159.458 99.730 Istimewa Yogyakarta
PT Bank Muammalat 117.834 - PT Bank Muammalat
PT Bank Danamon PT Bank Danamon
Indonesia Tbk. - - Indonesia Tbk.
Unit Usaha Syariah 101.351 23.927 Unit Usaha Syariah
PT Maybank Syariah 65.580 90.542 PT Maybank Syariah
PT Bank Victoria PT Bank Victoria
International Tbk . 49.994 - International Tbk.
PT Bank Jago Tbk. 49.875 - PT Bank Jago Tbk.
PT Bank DKI Syariah. 24.937 - PT Bank DKI Syariah
PT Bank Central Asia Tbk. - PT Bank Central Asia Tbk.
Sindikasi Onshore - 609.710 - Syndication Onshore
23.832.807 18.270.535
Total 25.598.431 20.481.239 Total
1350 PT Bank Mandiri (Persero) Tbk 283
Page 844
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(f) Lain-lain (lanjutan) (f) Others (continued)
2023 2022
Mata uang asing Foreign currencies
PT Bank Mizuho Indonesia 577.302 - PT Bank Mizuho Indonesia
MUFG Bank, Ltd., Singapura 219.678 373.611 MUFG Bank, Ltd., Singapura
PT Bank Maybank PT Bank Maybank
Indonesia Tbk. - 778.375 Indonesia Tbk.
The Development Bank of The Development Bank of
Singapore Limited - 48.766 Singapore Limited
Total 796.980 1.200.752 Total
26.395.411 21.681.991
Rupiah Rupiah
PT Bank Negara Indonesia (Persero) Tbk. PT Bank Negara Indonesia (Persero) Tbk.
Pada tanggal 9 Oktober 2018, Entitas Anak On 9 October 2018, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh fasilitas Utama Finance) obtained a working capital loan
pinjaman modal kerja dari PT Bank Negara facility from PT Bank Negara Indonesia (Persero)
Indonesia (Persero) Tbk. ("BNI") dengan batas Tbk. ("BNI") with a maximum loan limit of
maksimum kredit sejumlah Rp250.000 dengan Rp250,000, with an interest rate of 8.75% - 9.50%.
tingkat suku bunga sebesar 8,75% - 9,50%. The facility is a revolving working capital loan. The
Fasilitas tersebut bersifat Kredit Modal Kerja period of withdrawal of loan facilities is up to
revolving. Jangka waktu penarikan fasilitas kredit 9 October 2019 and has been extended in
adalah sampai dengan 9 Oktober 2019 dan telah 4 October 2019, therefore the maturity date will be
diperpanjang pada tanggal 4 Oktober 2019 until 25 May 2025.
sehingga jatuh temponya sampai dengan 25 Mei
2025.
Pada tanggal 18 April 2022, Entitas Anak On 18 April 2022, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh Utama Finance) obtained an additional limit for a
tambahan plafon fasilitas Kredit Modal Kerja non- non-revolving working capital loan facility from BNI
revolving dari BNI dengan batas maksimum with a maximum credit limit of Rp1,250,000 with an
kredit sebesar Rp1.250.000 dengan tingkat suku interest rate of 6.50% - 6.80% which has an
bunga sebesar 6,50% - 6,80% yang memiliki undrawn period until 18 April 2023 and the tenor of
masa kelonggaran tarik sampai dengan 18 April the facility maximum up to 4 (four) years. therefore
2023 dan tenor fasilitas maksimum hingga 4 the maturity date will be until 25 Januari 2027.
(empat) tahun. Fasilitas tersebut akan jatuh
tempo tanggal 25 Januari 2027.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022 outstanding
pinjaman dari BNI masing-masing sebesar fund borrowings from BNI are amounted to
Rp960.540 dan Rp1.239.578. Rp960,540 and Rp1,239,578, respectively.
PT Bank Tabungan Negara (Persero) Tbk. PT Bank Tabungan Negara (Persero) Tbk.
Pada tanggal 16 Juni 2021, Entitas Anak On 16 June 2021, the Subsidiary (PT Bank Mandiri
(PT Bank Mandiri Taspen) memperoleh fasilitas Taspen) obtained a credit facility from PT Bank
kredit dari dari PT Bank Tabungan Negara Tabungan Negara (Persero) Tbk. (“BTN”), in the
(Persero) Tbk. (“BTN”), berupa fasilitas Term form of a Term Loan (committed) - non-revolving
Loan (committed) - non revolving dengan jumlah facility with a maximum amount of Rp500,000. This
maksimum sebesar Rp500.000. Fasilitas tersebut facility is used to finance the Subsidiary's working
digunakan untuk membiayai modal kerja Entitas capital. This facility has tenor of up to 12 months
Anak. Fasilitas ini memiliki jangka waktu selama with interest fix rate of 5.03% per annum. On
12 bulan dengan suku bunga tetap 5,03% per 19 May 2022, the term of this facility has been
tahun. Pada tanggal 19 Mei 2022, jangka waktu extended to 29 June 2025.
fasilitas ini telah diperpanjang kembali hingga
29 Juni 2025.
284 ANNUAL REPORT 2023 1351
Page 845
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(f) Lain-lain (lanjutan) (f) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Tabungan Negara (Persero) Tbk. PT Bank Tabungan Negara (Persero) Tbk.
(lanjutan) (continued)
Pada tanggal 12 Oktober 2022, Entitas Anak On 12 October 2022, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan BTN Tunas Finance) and BTN signed a non-revolving
menandatangani perjanjian kredit sebesar loan agreement amounting to Rp500,000. The
Rp500.000 yang bersifat non-revolving. facility was drawn on 19 October 2022, with tenor
Penarikan fasilitas dilakukan pada tanggal of 3 (three) years and interest rate of 6.00 - 7.60%.
19 Oktober 2022 dengan tenor 3 (tiga) tahun dan The facility will mature on 19 October 2025.
dikenakan tingkat suku bunga antara 6,00% -
7,60%. Fasilitas tersebut jatuh tempo pada
tanggal 19 Oktober 2025.
Pada tanggal 31 Desember 2023 dan 2022, tidak As of 31 December 2023 and 2022, there were no
terdapat aset Entitas Anak yang dijaminkan atas Subsidiary assets used as collateral for fund
pinjaman yang diterima. borrowings.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, the Subsidiary
Entitas Anak telah memenuhi persyaratan dan has complied with the terms and conditions set out
ketentuan yang ditetapkan dalam perjanjian in the loan agreement.
pinjaman.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari BTN masing-masing sebesar fund borrowings from BTN are amounted to
Rp805.084 dan Rp971.126. Rp805,084 and Rp971,126, respectively.
PT Bank Central Asia Tbk. PT Bank Central Asia Tbk.
Pada bulan Januari 2020, Entitas Anak (PT Bank In January 2020, the Subsidiary (PT Bank Mandiri
Mandiri Taspen) memperoleh fasilitas kredit dari Taspen) obtained a loan facility from BCA, in the
BCA, berupa fasilitas Term Loan 1 (committed) – form of Term Loan 1 (committed) - non-revolving
non-revolving dengan jumlah maksimum sebesar facility with a maximum amount of Rp500,000. This
Rp500.000. Fasilitas tersebut digunakan untuk facility is used to finance the Subsidiary's working
membiayai modal kerja Entitas Anak. Fasilitas ini capital. This facility has a term of 12 months up to
memiliki jangka waktu selama 12 bulan hingga 20 January 2021 which bears interest at JIBOR 3
20 Januari 2021 dengan suku bunga JIBOR 3 (three) months + 125bps. On 15 December 2021,
(tiga) bulan + 125bps. Pada tanggal 15 the Term Loan 1 (committed) - non revolving has
Desember 2021, jangka waktu fasilitas Term been extended up to 20 January 2025.
Loan 1 (committed) - non revolving telah
diperpanjang kembali hingga 20 Januari 2025
Pada bulan Maret 2021, Entitas Anak (PT Bank On March 2021, the Subsidiary (PT Bank Mandiri
Taspen) memperoleh fasilitas kredit dari BCA, Taspen) obtained a credit facility from BCA, in the
berupa fasilitas Term Loan 3 (committed) - non form of Term Loan 3 (committed) – non-revolving
revolving dengan jumlah maksimum sebesar facility with maximum amount of Rp250,000. This
Rp250.000. Fasilitas tersebut digunakan untuk facility is used to finance the Subsidiary's working
membiayai modal kerja Entitas Anak. Fasilitas ini capital. This facility has a term of 12 (twelve)
memiliki jangka waktu selama 12 (dua belas) months until 30 June 2022 with a JIBOR interest
bulan hingga 30 Juni 2022 dengan suku bunga rate of 3 months + 125bps. On 15 December 2021,
JIBOR 3 bulan + 125bps. Pada tanggal 15 the term of the Term Loan 3 (committed) - non-
Desember 2021, jangka waktu fasilitas Term revolving facility has been extended until 31 March
Loan 3 (committed) - non revolving telah 2025.
diperpanjang hingga 31 Maret 2025.
Pada bulan Maret 2022, Entitas Anak (PT Bank In March 2022, the Subsidiary (PT Bank Mandiri
Mandiri Taspen) memperoleh fasilitas kredit dari Taspen) obtained a credit facility from BCA, in the
BCA, berupa fasilitas Term Loan 4 (committed) - form of a Term Loan 4 (committed) - non-revolving
non revolving dengan jumlah maksimum sebesar facility with a maximum amount amount of
Rp250.000. Fasilitas ini digunakan untuk Rp250,000. This facility has a term of 36 (thirty six)
membiayai modal kerta. Pinjaman ini memiliki months from the date of the first drawdown with an
jangka waktu selama 36 (tiga puluh enam) bulan interest rate of 5.25% per annum. As of 31
dari tanggal penarikan pertama dengan suku December 2023 and 2022, the Subsidiary has
bunga 5,25% per tahun. Pada tanggal 31 complied with the terms and conditions set out in
Desember 2023 dan 2022, Entitas Anak telah the loan agreement.
memenuhi persyaratan dan ketentuan yang
ditetapkan dalam perjanjian pinjaman.
1352 PT Bank Mandiri (Persero) Tbk 285
Page 846
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(f) Lain-lain (lanjutan) (f) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Central Asia Tbk. (lanjutan) PT Bank Central Asia Tbk. (continued)
Pada tanggal 20 November 2020 dan 17 April On 20 November 2020 and 17 April 2023, the
2023, Entitas Anak (PT Mandiri Tunas Finance) Subsidiary (PT Mandiri Tunas Finance) and BCA
dan BCA telah menandatangani perjanjian kredit have signed a credit agreement where BCA
dimana BCA memberikan beberapa fasilitas provides several Installment Loan and Term
Installment Loan dan Pinjaman Berjangka Money Money Market (PBMM) loan facilities with a total
Market (PBMM) dengan total limit sebesar limit of Rp11,808,000 which are non-revolving and
Rp11.808.000 yang bersifat non-revolving dan revolving, respectively. These facilities have
revolving. Fasilitas tersebut memiliki jatuh tempo various maturities and range from January 2024 to
yang beragam dan berkisar antara bulan Januari January 2027 with interest rate ranging from 6.00%
2024 sampai dengan bulan Januari 2027 dengan - 7.60%.
suku bunga berkisar antara 6,00% - 7,60%.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari BCA masing-masing sebesar fund borrowings from BCA was amounted to
Rp7.925.272 dan Rp5.732.180. Rp7,925,272 and Rp5,732,180, respectively.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari BCA - Sindikasi Onshore masing- fund borrowings from BCA - Onshore Syndication
masing sebesar RpNihil dan Rp609.710. are amounted to RpNil and Rp609,710,
respectively.
PT Bank Pan Indonesia Tbk. PT Bank Pan Indonesia Tbk.
Pada tanggal 4 Desember 2020, Entitas Anak On 4 December 2020, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) mendapat tambahan Utama Finance) obtained a non-revolving Working
fasilitas Kredit Modal Kerja dari PT Bank Pan Capital Loan facility from PT Bank Pan Indonesia
Indonesia Tbk. (“Panin”) sebesar Rp500.000 Tbk. (“Panin”) amounted to Rp500,000, This facility
yang bersifat non-revolving. Atas fasilitas is subject to interest rate of 8.25% at the time of
tersebut dikenakan suku bunga 8,25% pada saat withdrawal, the facility will mature on 18 March
penarikan. Fasilitas tersebut jatuh tempo pada 2024.
bulan 18 Maret 2024.
Pada tanggal 25 Agustus 2021, Entitas Anak On 25 August 2021, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) mendapat tambahan Utama Finance) received an additional non-
fasilitas Kredit Modal Kerja sebesar Rp500.000 revolving Working Capital Loan facility of
yang bersifat non-revolving serta tambahan Rp500,000, as well as additional Money Market
Fasilitas Money Market Line sehingga menjadi Line Facility which become Rp250,000. The
Rp250.000. Atas fasilitas Kredit Modal Kerja Working Capital Credit facility bears an interest
dikenakan suku bunga 7,25% pada saat rate of 7.25% at the time of withdrawal with
penarikan dengan kelonggaran tarik sampai undrawn portion until February 2022 and will
dengan bulan Februari 2022 dan jatuh tempo mature on 3 February 2025. Meanwhile, the
pada 3 Februari 2025. Sedangkan untuk fasilitas Money Market Line credit facility bears a
Kredit Money Market Line dikenakan tingkat suku benchmark interest rate, with the withdrawal period
bunga acuan, dengan kelonggaran tariknya jatuh due in 26 May 2022.
tempo pada bulan 26 Mei 2022.
Pada tanggal 23 Mei 2022, Entitas Anak On 23 May 2022, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) mendapat tambahan Utama Finance) received an additional non-
fasilitas Kredit Modal Kerja sebesar Rp500.000 revolving Working Capital Credit facility of
yang bersifat non-revolving. Atas fasilitas Kredit Rp500,000. The Working Capital Credit facility
Modal Kerja dikenakan suku bunga 6,50% pada bears an interest rate of 6.50% at the time of
saat penarikan dengan kelonggaran tarik sampai withdrawal with undrawn portion available until
dengan 23 Februari 2023. Sedangkan untuk 23 February 2023. As for the Money Market Line
fasilitas Kredit Money Market Line yang jatuh Credit facility which matures on 26 May 2022, the
tempo bulan 26 Mei 2022, Entitas Anak telah Subsidiary has extended the facility until 26 May
melakukan perpanjangan fasilitas sampai dengan 2023 with a plafond of Rp100,000 and is subject to
26 Mei 2023 dengan plafon menjadi sebesar a reference interest rate.
Rp100.000 dan dikenakan tingkat suku bunga
acuan.
286 ANNUAL REPORT 2023 1353
Page 847
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(f) Lain-lain (lanjutan) (f) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Pan Indonesia Tbk. (lanjutan) PT Bank Pan Indonesia Tbk. (continued)
Pada tanggal 19 Desember 2023, Entitas Anak On 19 December 2023, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) mendapat tambahan Uunas Finance) and Panin signed a non-revolving
fasilitas Kredit Modal Kerja sebesar Rp500.000 loan agreement amounting to Rp500,000 with fixed
yang bersifat non-revolving. Atas fasilitas Kredit interest rates between 7% - 7.25%. At the time of
Modal Kerja dikenakan suku bunga 7% - 7,25% withdrawal with a drawdown flexibility until
pada saat penarikan dengan kelonggaran tarik 19 September 2024. The facility will mature on
sampai dengan 19 September 2024. Fasilitas 23 May 2025.
tersebut akan jatuh tempo pada tanggal 23 Mei
2025.
Pada tanggal 15 November 2022, Entitas Anak On 15 November 2022, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan Panin Tunas Finance) and Panin signed a non-revolving
menandatangani perjanjian kredit sebesar loan agreement amounting to Rp2,000,000 with
Rp2.000.000 yang bersifat non-revolving dengan fixed interest rates of 6.00% - 7.60%. The first and
tingkat suku bunga antara 6,00% - 7,60% dan second drawdown amounted to Rp2,375,000 were
bersifat tetap. Penarikan pertama dan kedua made on 16 November 2022 and 14 March 2023
sebesar Rp2.375.000 dilakukan pada tanggal with tenor of 3 (three) years. These facilities will
16 November 2022 dan 14 Maret 2023 dengan mature on 14 November 2025 and 13 March 2026.
tenor 3 (tiga) tahun. Fasilitas tersebut jatuh
tempo pada tanggal 14 November 2025 dan 13
Maret 2026.
Pada tanggal 24 Agustus 2023, Entitas Anak On August 24 2023, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan Panin Tunas Finance) and Panin signed a loan
menandatangani perjanjian kredit dengan total agreement with a total limit of Rp5,000,000 which
limit sebesar Rp5.000.000 yang bersifat is non-revolving. The facility matures on 18 June
non-revolving. Fasilitas tersebut jatuh tempo 2024 until 14 April 2026 with interest rate ranging
pada tanggal 18 Juni 2024 sampai dengan from 6.00% - 7.60%.
14 April 2026 dengan tingkat suku bunga berkisar
antara 6,00% - 7,60%.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari Panin masing-masing sebesar fund borrowings from Panin are amounted to
Rp3.993.077 dan Rp3.048.510. Rp3.993.077 and Rp3,048,510, respectively.
PT Bank Danamon Indonesia Tbk. PT Bank Danamon Indonesia Tbk.
Pada tanggal 26 September 2019, Entitas Anak On 26 September 2019, the Subsidiary
(PT Mandiri Tunas Finance) mendapat tambahan (PT Mandiri Tunas Finance) received an additional
fasilitas Working Capital Loan yang bersifat revolving Working Capital Loan facility from PT
revolving dari PT Bank Danamon Indonesia Tbk. Bank Danamon Indonesia Tbk. (“Danamon”) so
(“Danamon”) sehingga total keseluruhan fasilitas that the total Working Capital Loan facility is
Working Capital Loan sebesar Rp150.000 dan Rp150,000 and matures on 22 January 2021,
jatuh tempo pada tanggal 22 Januari 2021, additional non-revolving Term Loan facilities of
tambahan fasilitas Term Loan yang bersifat non- Rp3,500,000 with an interest rate of 6.00% -
revolving sebesar Rp3.500.000 dengan suku 7.60% on drawdown and will mature on
bunga 6,00% - 7,60% pada saat penarikan serta 13 November 2024 and 20 October 2025.
jatuh tempo pada tanggal 13 November 2024 dan
20 Oktober 2025.
Pada tanggal 30 Desember 2019, Entitas Anak On 30 December 2019, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh fasilitas Utama Finance) obtained Term Loan I and
Term Loan I dan Working Capital dari Danamon Working Capital facilities from Danamon with a
dengan batas maksimum kredit masing-masing maximum credit limit of Rp350,000 and
sejumlah Rp350.000 dan Rp100.000 dengan Rp100,000, respectively, with an interest rate of
tingkat suku bunga 9,00% untuk fasilitas Term 9.00% for the Term Loan facility and indicate
Loan dan suku bunga indikasi 8,00% untuk interest rate of 8.00% for Working Capital facility.
fasilitas Working Capital.
1354 PT Bank Mandiri (Persero) Tbk 287
Page 848
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(f) Lain-lain (lanjutan) (f) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Danamon Indonesia Tbk. (lanjutan) PT Bank Danamon Indonesia Tbk. (continued)
Jangka waktu penarikan fasilitas Term Loan The withdrawal period for the Term Loan facility is
adalah 12 bulan sejak fasilitas ditandatangani 12 months from the time the facility is signed and
dan fasilitas bersifat non-revolving. Sedangkan the facility is non-revolving. Meanwhile, for the
untuk fasilitas Working Capital Loan, jangka Working Capital Loan facility, the withdrawal period
waktu penarikan adalah 12 bulan sejak fasilitas is 12 months from the time the facility is signed
ditandatangani dan fasilitas bersifat revolving. and the facility is revolving. The withdrawal period
Jangka waktu penarikan fasilitas Working Capital for the Working Capital Loan facility has been
Loan sudah beberapa kali diperpanjang. extended several times. Meanwhile, the Term
Sedangkan fasilitas Term Loan I akan jatuh Loan I facility will mature on 12 October 2024. On
tempo tanggal 12 Oktober 2024. Pada tanggal 21 December 2022, the Subsidiary extended the
21 Desember 2022, Entitas Anak melakukan Working Capital Facility with a withdrawal period of
perpanjangan Fasilitas Working Capital dengan the facility until 30 August 2023. This facility has
jangka waktu penarikan fasilitas sampai dengan been temporarily extended until 30 September
tanggal 30 Agustus 2023. Fasilitas ini telah 2023. Then the Subsidiary on the same date also
diperpanjang sementara sampai dengan obtained additional Term Loan and Sharia Term
30 September 2023. Kemudian Entitas Anak Loan facilities a limit of maximum loan amounting
ditanggal yang sama juga memperoleh tambahan to is Rp400,000 and Rp100,000 respectively with
fasilitas Term Loan dan Term Loan Syariah an interest rate of 7.00% - 7.25% for the Term
dengan batas maksimum kredit masing-masing Loan facility, with the withdrawal period for the
sejumlah Rp400.000 dan Rp100.000 dengan Term Loan facility is 12 months from the time the
tingkat suku bunga 7,00% - 7,25% untuk fasilitas facility is signed and the facility is non-revolving.
Term Loan, dengan jangka waktu penarikan This facility matures on 13 July 2027.
fasilitas Term Loan adalah 12 bulan sejak
fasilitas ditandatangani dan fasilitas bersifat non-
revolving. Untuk Fasilitas tersebut jatuh tempo
pada tanggal 13 Juli 2027.
Pada tanggal 12 Desember 2023, Entitas Anak On 12 December 2023, the Subsidiary (Mandiri
(Mandiri Utama Finance) memperoleh tambahan Utama Finance) obtained additional Term Loan
fasilitas Term Loan dan Term Loan Syariah and Sharia Term Loan facilities with maximum
dengan batas maksimum kredit masing-masing loan limits of Rp450,000 and Rp50,000,
sejumlah Rp450.000 dan Rp50.000 dengan respectively, with a fixed interest rate of 7.3% for
tingkat suku bunga tetap 7,3% untuk fasilitas the Term Loan facility. The withdrawal period for
Term Loan, dengan jangka waktu penarikan the Term Loan facility is 12 months from the
fasilitas Term Loan adalah 12 bulan sejak fasilitas signing date, and the facility is non-revolving.
ditanda-tangani dan fasilitas bersifat non-
revolving.
Pada tanggal 5 November 2020, Entitas Anak On 5 November 2020, the Subsidiary obtained
memperoleh fasilitas Term Loan II Syariah dari Sharia Term Loan II facility from Danamon - Sharia
Danamon - Unit Usaha Syariah (“UUS”) dengan Business Unit (“UUS”) with a maximum credit limit
batas maksimum kredit sejumlah Rp50.000 dan of Rp50,000 and an interest rate of 8.75%. The
tingkat suku bunga 8,75%. Fasilitas tersebut facility will mature on 16 November 2024.
akan jatuh tempo pada 16 November 2024.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari Danamon masing-masing sebesar fund borrowings from Danamon are amounted to
Rp1.573.619 dan Rp2.241.928. Rp1.573.619 and Rp2.241.928, respectively.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari Danamon Syariah masing-masing fund borrowings from Danamon Syariah was
sebesar Rp101.351 dan Rp23.927. amounted to Rp101,351 and Rp23,927,
respectively.
288 ANNUAL REPORT 2023 1355
Page 849
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(f) Lain-lain (lanjutan) (f) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Maybank Indonesia Tbk. PT Bank Maybank Indonesia Tbk.
Pada tanggal 27 Juli 2022, Entitas Anak On 27 July 2022, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh Utama Finance) obtained an additional Term Loan
tambahan Fasilitas Pinjaman Berjangka III III Facility in the amount of Rp350,000 with an
sejumlah Rp350.000 dengan tingkat suku bunga interest rate of 7.00% and a drawdown period until
7,00% dan jangka waktu penarikan sampai 27 January 2023 with a tenor of 48 months. The
dengan tanggal 27 Januari 2023 dengan tenor 48 Term Loan III facility is hybrid in nature which can
bulan. Plafon fasilitas Pinjaman Berjangka III be used as a conventional or sharia Working
bersifat hybrid yang dapat digunakan sebagai Capital Loan. This facility will mature on
Kredit Modal Kerja konvensial maupun Syariah. 29 September 2026.
Fasilitas tersebut jatuh tempo pada tanggal
29 September 2026.
Pada tanggal 18 Oktober 2023, Entitas Anak On 18 October 2023, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) kembali Utama Finance) again obtained an additional Term
memperoleh tambahan Fasilitas Pinjaman Loan Facility IV amounting to Rp500,000 with an
Berjangka IV sejumlah Rp500.000 dengan indicative interest rate of 7.25% - 7.50% and a
indikasi tingkat suku bunga 7,25% - 7,50% dan withdrawal period until 18 April 2024, and a tenor
jangka waktu penarikan sampai dengan tanggal of 48 months. The ceiling of the Term Loan Facility
18 April 2024 dan tenor 48 bulan. Adapun plafon IV is hybrid and can be used for both conventional
fasilitas Pinjaman Berjangka IV bersifat hybrid and Sharia working capital credit.
yang dapat digunakan sebagai kredit modal kerja
konvensial maupun syariah.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari Maybank sebesar Rp1.464.831 fund borrowings from Maybank are amounted to
dan Rp568.732. Rp1,464,831 and Rp568,732 respectively.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari Maybank Syariah sebesar fund borrowings from Maybank Syariah are
Rp65.580 dan RpNihil. amounted to Rp65,580 and RpNil respectively.
PT Bank Pembangunan Daerah Jawa Barat PT Bank Pembangunan Daerah Jawa Barat dan
dan Banten Tbk. Banten Tbk.
Pada tanggal 23 September 2020, Entitas Anak On 23 September 2020, the Subsidiary (PT Bank
(PT Bank Mandiri Taspen) memperoleh fasilitas Mandiri Taspen) obtained a credit facility from
kredit dari PT Bank Pembangunan Daerah Jawa PT Bank Pembangunan Daerah Jawa Barat dan
Barat dan Banten Tbk. (“BJB”), berupa fasilitas Banten Tbk. (“BJB”), in the form of Term Loan
Term Loan (committed) - non-revolving dengan (committed) - non-revolving facility with a
jumlah maksimum sebesar Rp500.000 dengan maximum amount of Rp500,000 with an interest
suku bunga JIBOR 3 bulan + 130bps. Fasilitas rate of JIBOR 3 Month + 130bps. This facility is
tersebut digunakan untuk membiayai modal kerja used to finance the Subsidiary's working capital.
Entitas Anak. Fasilitas tersebut jatuh tempo pada The facility will mature on 25 March 2025.
tanggal 25 Maret 2025.
Pada tanggal 8 Agustus 2023, Entitas Anak On 8 August 2023, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan BJB Tunas Finance) and BJB signed a credit
menandatangani perjanjian kredit dimana BJB agreement whereby BJB provided a General
menyediakan fasilitas Kredit Modal Kerja Umum Working Capital Loan Facility for Financing
Lembaga Pembiayaan dengan total limit sebesar Institutions with a total limit of Rp500,000 which is
Rp500.000 yang bersifat non-revolving. Fasilitas non-revolving. The facility will mature in August
tersebut jatuh tempo pada bulan Agustus 2026 2026 with interest rate is a floating rate during the
dengan tingkat suku bunga bunga berlaku withdrawal period and a fixed rate during the loan
floating rate selama masa penarikan dan fixed term around 6.00% - 7.60%.
rate selama jangka waktu kredit antara 6,00% -
7,60%.
1356 PT Bank Mandiri (Persero) Tbk 289
Page 850
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(f) Lain-lain (lanjutan) (f) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Pembangunan Daerah Jawa Barat PT Bank Pembangunan Daerah Jawa Barat dan
dan Banten Tbk. Banten Tbk.
Pada tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022, outstanding
31 Desember 2022, pinjaman dari BJB masing- fund borrowings from BJB are amounted to
masing sebesar Rp1.443.489 dan Rp750.000. Rp1,443,489 and Rp750,000 respectively.
PT Bank China Construction Bank Indonesia PT Bank China Construction Bank Indonesia
Tbk. Tbk.
Pada tanggal 22 Februari 2022, Entitas Anak (PT On 22 February 2022, Subsidiary (PT Mandiri
Mandiri Utama Finance) dan PT Bank China Utama Finance) and PT Bank China Construction
Construction Bank Indonesia Tbk ("CCBI") Bank Indonesia Tbk ("CCBI") signed a
menandatangani perjanjian fasilitas pinjaman non-revolving working capital loan facility
modal kerja non-revolving dengan batas agreement with a maximum loan limit of
maksimum kredit sejumlah Rp250.000 yang Rp250,000 subject to an interest rate of 6.50% per
dikenakan tingkat suku bunga 6,50% per tahun. annum. The term for drawing down the credit
Jangka waktu penarikan fasilitas kredit adalah facility is until 22 August 2022 with a maximum
sampai dengan 22 Agustus 2022 dengan tenor loan tenor of 48 months from the date of
pinjaman maksimal 48 bulan sejak tanggal withdrawal on 7 March 2022 amounting to
penarikan pada tanggal 7 Maret 2022 sebesar Rp50,000.
Rp50.000.
Pada tanggal 16 Juni 2022, Entitas Anak On 16 June 2022, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan CCBI Tunas Finance) and CCBI signed a non-revolving
menandatangani perjanjian kredit sebesar credit agreement amounting to Rp430,000. The
Rp430.000 yang bersifat non-revolving. drawdown were made on 15 July 2022 with a tenor
Penarikan fasilitas dilakukan pada tanggal 15 Juli of 3 (three) years and bears the interest rate of
2022 dengan tenor 3 (tiga) tahun dan dikenakan 6.00% -7.60%. This facility will mature on 15 July
tingkat suku bunga antara 6,00% - 7,60%. 2025.
Fasilitas tersebut jatuh tempo pada tanggal 15
Juli 2025.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, the
pinjaman dari CCBI masing-masing sebesar outstanding fund borrowings from CCBI are
Rp896.066 dan Rp585.408. amounted to Rp896,066 and Rp585,408,
respectively.
PT Sarana Multigriya Finansial (Persero) PT Sarana Multigriya Finansial (Persero)
Pada tanggal 27 Juli 2023, Entitas Anak On 27 July 2023, the Subsidiary (PT Mandiri Tunas
(PT Mandiri Tunas Finance) dan PT Sarana Finance) and PT Sarana Multigriya Finansial
Multigriya Finansial (Persero) (“SMF”) (Persero) (“SMF”) signed a credit agreement
menandatangani perjanjian kredit dimana SMF where SMF provided a Refinancing facility with a
menyediakan fasilitas Refinancing dengan total total facility of Rp600,000 which is non-revolving
fasilitas sebesar Rp600.000 yang bersifat non- and subject to a rate of fixed interest rate of 6.00%
revolving dan dikenakan tingkat suku bunga tetap - 7.60%. The facility has a maturity date of 28 July
sebesar antara 6,00% - 7,60%. Fasilitas tersebut 2026.
memiliki jatuh tempo pada tanggal 28 Juli 2026.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari SMF masing-masing sebesar fund borrowings from SMF are amounting to
Rp716.200 dan RpNihil. Rp716,200 and RpNil, respectively.
PT Bank DKI PT Bank DKI
Pada tanggal 15 Desember 2021, Entitas Anak On 15 December 2021, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan PT Bank DKI Tunas Finance) and PT Bank DKI (“Bank DKI”)
(“Bank DKI”) menandatangani perjanjian kredit signed a credit agreement where Bank DKI
dimana Bank DKI menyediakan fasilitas Kredit provided an Executing Working Capital Loan
Modal Kerja Executing - Term Loan dengan total facility - Term Loan with a total facility of
fasilitas sebesar Rp500.000 yang bersifat Rp500,000 which is non-revolving. These facilities
non-revolving. Fasilitas tersebut memiliki jatuh have various maturities and range from December
tempo yang beragam dan berkisar antara bulan 2024 to March 2025 with interest rate fixed ranging
Desember 2024 sampai dengan bulan Maret from 6.00% - 7.60%.
2025 dengan tingkat suku bunga tetap berkisar
antara 6,00% - 7,60%.
290 ANNUAL REPORT 2023 1357
Page 851
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(f) Lain-lain (lanjutan) (f) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank DKI (lanjutan) PT Bank DKI (continued)
Pada tanggal 15 Juni 2022, Entitas Anak On 15 June 2022, the Subsidiary (PT Bank Mandiri
(PT Bank Mandiri Taspen) memperoleh fasilitas Taspen) obtained a credit facility from Bank DKI, in
kredit dari Bank DKI, berupa fasilitas Term Loan the form of a Term Loan (committed) - non-
(committed) - non-revolving dengan jumlah revolving facility with a maximum loan amounting
maksimum sebesar Rp500.000. Fasilitas tersebut to Rp500,000. This facility is used to finance the
digunakan untuk membiayai modal kerja Entitas Subsidiary's working capital. This facility has a
Anak. Fasilitas ini memiliki jangka waktu selama term of 24 months with an interest rate of 3 months
24 bulan dengan suku bunga JIBOR 3 bulan + JIBOR + margin of 0.95% per annum.
margin sebesar 0,95% per tahun.
Pada tanggal 19 Desember 2023, Entitas Anak On 19 Desember 2023, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh fasilitas Utama Finance) and PT Bank DKI (Unit Usaha
pinjaman Executing dari PT Bank DKI (Unit Syariah) (“Bank DKI Syariah”) signed a credit
Usaha Syariah) ("Bank DKI Syariah") dengan agreement where by Bank DKI Syariah provides
batas maksimum kredit sebesar Rp150.000 an additional Executing Credit facility with a
dengan nisbah bagi hasil ditentukan saat maximum credit of Rp150,000. The withdrawal
penarikan fasilitas. Jangka waktu penarikan period for the facility is 36 (thirty six) months from
fasilitas tersebut adalah sampai dengan 19 Juni the effective date the contract was signed. This
2024 dengan tenor pinjaman maksimal 36 (tiga facility will mature on 19 Juni 2027.
puluh enam) bulan sejak tanggal penarikan.
Fasilitas ini akan jatuh tempo pada 19 Juni 2027.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari Bank DKI masing-masing sebesar borrowings from Bank DKI are amounted to
Rp693.834 dan Rp858.862. Rp693,834 and Rp858,862, respectively.
PT Bank CIMB Niaga Tbk. PT Bank CIMB Niaga Tbk.
Pada tanggal 19 Februari 2020, Entitas Anak On 19 February 2020, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan PT Bank CIMB Utama Finance) and PT Bank CIMB Niaga Tbk.
Niaga Tbk. (“Bank CIMB Niaga”) (“Bank CIMB Niaga”) signed a loan agreement that
menandatangani perjanjian kredit dimana Bank Bank CIMB Niaga provides non-revolving Term
CIMB Niaga menyediakan fasilitas Term Loan Loan facility with total limit up to Rp300,000 with
dengan total maksimum kredit sebesar 8.25% of fixed interest rate at drawdown. This
Rp300.000 yang bersifat non-revolving dan facility will mature on February 2023. On 4 March
dikenakan tingkat suku bunga tetap sebesar 2023, the term of non-revolving Term Loan
8,25% pada saat penarikan. Fasilitas tersebut (committed) facility has been extended again until
jatuh tempo pada bulan Februari 2023. Pada 4 March 2025.
tanggal 4 Maret 2023, jangka waktu fasilitas
Term Loan (committed) - non-revolving telah
diperpanjang kembali hingga 4 Maret 2025.
Pada tanggal 29 September 2021 dan terakhir On 29 September 2021 and most recently on
pada tanggal 20 Desember 2022, Entitas Anak 20 December 2022, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan Bank CIMB Tunas Finance) and Bank CIMB Niaga signed a
Niaga menandatangani perjanjian kredit dimana loan agreement where Bank CIMB Niaga provided
Bank CIMB Niaga menyediakan beberapa several Special Transaction Loan facilities with a
fasilitas Pinjaman Transaksi Khusus dengan total total facility of Rp900,000 which is non-revolving
fasilitas sebesar Rp900.000 yang bersifat non- and is subject to a fixed interest rate of 6.00% -
revolving dan dikenakan tingkat suku bunga tetap 7.60% upon withdrawal. These facilities have
sebesar antara 6,00% - 7,60%. pada saat various maturities and range from March 2025 to
penarikan. Fasilitas tersebut memiliki jatuh tempo March 2026.
yang beragam dan berkisar antara bulan Maret
2025 sampai dengan Maret 2026.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari Bank CIMB Niaga masing-masing fund borrowings from Bank CIMB Niaga are
sebesar Rp607.627 dan Rp391.260. amounted to Rp607,627 and Rp391,260,
respectively.
1358 PT Bank Mandiri (Persero) Tbk 291
Page 852
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(f) Lain-lain (lanjutan) (f) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Permata Tbk. PT Bank Permata Tbk.
Pada tanggal 25 November 2020, Entitas Anak On 25 November 2020, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Bank Utama Finance) and PT Bank Permata Tbk. (“Bank
Permata Tbk. (“Bank Permata”) kembali Permata”) signed an additional credit agreement
menandatangani tambahan perjanjian kredit whereby Bank Permata provides a non-revolving
dimana Bank Permata menyediakan fasilitas Working Capital Credit facility with a maximum
Kredit Modal Kerja dengan maksimum kredit credit limit of Rp250,000 and interest rate of
sebesar Rp250.000 yang bersifat non-revolving 8.75%. The facility will mature on 14 February
dengan tingkat suku bunga 8,75%. Fasilitas 2022. In February 2022, the term of the Term Loan
tersebut jatuh tempo pada tanggal 14 Februari facility (committed) - non-revolving has been
2022. Pada bulan Februari 2022, jangka waktu extended again until 1 August 2027.
fasilitas Term Loan (committed) - non-revolving
telah diperpanjang kembali hingga 1 Agustus
2027.
Pada tanggal 16 Juni 2022, Entitas Anak On 16 June 2022, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan Bank Permata Tunas Finance) and Bank Permata signed loan
menandatangani perjanjian kredit dimana Bank agreement which Bank Permata provides a
Permata menyediakan fasilitas Kredit Modal Working Capital Loan facility with a maximum
Kerja dengan maksimum kredit sebesar credit limit of Rp400,000 which is non-revolving
Rp400.000 yang bersifat non-revolving dengan with an interest rate of antara 6,00% - 7,60%. This
tingkat suku bunga antara 6,00% - 7,60%. facility will mature on 16 June 2022. On 16 June
Fasilitas tersebut jatuh tempo pada tanggal 2022, the term of the Term Loan facility
16 Juni 2022. Pada tanggal 16 Juni 2022, jangka (committed) - non-revolving has been extended
waktu fasilitas Term Loan (committed) - non- again until 16 June 2025.
revolving telah diperpanjang kembali hingga
16 Juni 2025.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari Bank Permata masing-masing fund borrowings from Bank Permata was
sebesar Rp568.383 dan Rp683.222. amounted to Rp568,383 and Rp683,222,
respectively.
PT Bank Jtrust Indonesia Tbk. PT Bank Jtrust Indonesia Tbk.
Pada tanggal 22 Februari 2022, Entitas Anak On 22 February 2022, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh Utama Finance) obtained an additional
tambahan fasilitas Kredit Modal Kerja non- non-revolving Working Capital Credit facility from
revolving dari PT Bank Jtrust Indonesia Tbk. PT Bank Jtrust Indonesia Tbk. (“Jtrust”) with a
(“Jtrust”) dengan batas maksimum kredit maximum credit limit of Rp200,000 with an interest
sejumlah Rp200.000 dengan tingkat suku bunga rate of 7.25% with a maximum loan tenor of 48
sebesar 7,25% dengan tenor pinjaman maksimal (fourty eight) months from the date of withdrawal
48 (empat puluh delapan) bulan sejak tanggal and the drawdown period for the loan facility is
penarikan dan jangka waktu penarikan fasilitas until 22 February 2023. The facility will mature on
kredit sampai dengan 22 Februari 2023. Fasilitas 8 September 2026.
tersebut akan jatuh tempo tanggal 8 September
2026.
Pada tanggal 31 Januari 2023, Entitas Anak On 31 January 2023, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh Utama Finance) obtained an additional non-
tambahan fasilitas kredit modal kerja non- revolving working capital credit facility with a
revolving dengan batas maksimum kredit maximum credit of Rp200,000 and interest rate of
sejumlah Rp200.000 dengan tingkat suku bunga 6.85% - 7.00% with a maximum loan tenor of 48
sebesar 6,85% - 7,00% dengan tenor pinjaman (fourty eight) months from the withdrawal date and
maksimal 48 (empat puluh delapan) bulan sejak the drawdown period for the loan facility is until
tanggal penarikan dan jangka waktu penarikan 31 January 2024. This facility will mature on
fasilitas kredit sampai dengan 31 Januari 2024. 20 March 2027.
Fasilitas tersebut akan jatuh tempo tanggal 20
Maret 2027.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari Jtrust masing-masing sebesar fund borrowing from Jtrust are amounting to
Rp501.487 dan Rp258.375. Rp501,487 and Rp258,375, respectively.
292 ANNUAL REPORT 2023 1359
Page 853
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(f) Lain-lain (lanjutan) (f) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank of India Indonesia, Tbk PT Bank of India Indonesia, Tbk
Pada tanggal 2 Agustus 2023, Entitas Anak On 2 August 2023, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan PT Bank of India Tunas Finance) and PT Bank of India Indonesia,
Indonesia, Tbk (“BOII”) menandatangani Tbk (“BOII”) signed a loan agreement where BOII
perjanjian kredit dimana BOII menyediakan provides a Reducing Demand Loan (Executing)
fasilitas Demand Loan Menurun (Executing) facility with a total facility of Rp500,000 which is
dengan total fasilitas sebesar Rp500.000 yang non-revolving and bears a fixed interest rate of
bersifat non-revolving dan dikenakan tingkat suku 6.00% - 7.60%. The facility will mature on 10
bunga tetap sebesar antara 6,00% - 7,60%. August 2026.
Fasilitas tersebut akan jatuh tempo pada tanggal
10 Agustus 2026.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, oustanding
pinjaman dari BOII sebesar Rp443.487 dan fund borrowings are amounted to Rp443,487 and
RpNihil. RpNil, respectively.
PT Bank Oke Indonesia Tbk. PT Bank Oke Indonesia
Pada tanggal 23 Maret 2022, Entitas Anak On 23 March 2022, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Bank Oke Utama Finance) and PT Bank Oke Indonesia ("OK
Indonesia Tbk. ("OK Bank") menandatangani Bank") signed a non-revolving working capital loan
perjanjian fasilitas pinjaman modal kerja non- facility agreement with a maximum Loan limit of
revolving dengan batas maksimum kredit Rp200,000 which bears an interest rate of 7.00%
sejumlah Rp200.000 yang dikenakan tingkat per annum. The term for withdrawing the credit
suku bunga 7,00% per tahun. Jangka waktu facility is up to 23 September 2022 with a
penarikan fasilitas kredit adalah sampai dengan maximum loan tenor of 48 months from the
23 September 2022 dengan tenor pinjaman drawdown date.
maksimal 48 bulan sejak tanggal penarikan.
Pada tanggal 23 Maret 2022, Entitas Anak On 23 March 2022, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan OK Bank Utama Finance) and OK Bank signed a non-
menandatangani perjanjian fasilitas pinjaman revolving working capital loan facility agreement
modal kerja non-revolving dengan batas with a maximum credit limit of Rp200,000 which
maksimum kredit sejumlah Rp200.000 yang bears an interest rate of 7.00% per annum. The
dikenakan tingkat suku bunga 7,00% per tahun. term for withdrawing the credit facility is up to
Jangka waktu penarikan fasilitas kredit adalah 22 December 2022 with a maximum loan tenor of
sampai dengan 22 Desember 2022 dengan tenor 48 (fourty eight) months from the drawdown date.
pinjaman maksimal 48 (empat puluh delapan) The facility will mature on 7 October 2026.
bulan sejak tanggal penarikan. Fasilitas tersebut
akan jatuh tempo tanggal 7 Oktober 2026.
Pada tanggal 6 Juni 2022, Entitas Anak (PT On 6 June 2022, the Subsidiary (PT Mandiri
Mandiri Tunas Finance) dan OK Bank Tunas Finance) and OK Bank signed a non-
menandatangani perjanjian fasilitas Pinjaman revolving Installment Working Capital Loan facility
Modal Kerja Installment non-revolving dengan agreement with a maximum credit limit of
batas maksimum kredit sejumlah Rp500.000. Rp500,000. The facility will mature on 15 June
Fasilitas tersebut akan jatuh tempo tanggal 2025 with interest rate of 6.00% - 7.60%
15 Juni 2025 dengan tingkat suku bunga antara
6,00% - 7,60%.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, the
pinjaman dari OK Bank masing-masing sebesar outstanding fund borrowing from PT Bank Oke
Rp388.874 dan Rp599.577. Indonesia are amounted to Rp388,874 and
Rp599,577, respectively.
PT Bank Panin Dubai Syariah Tbk. PT Bank Panin Dubai Syariah Tbk.
Pada tanggal 27 Oktober 2022, Entitas Anak On 27 October 2022, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh fasilitas Utama Finance) obtained Excecuting loan facility
pinjaman Executing dari PT Bank Panin Dubai from PT Panin Dubai Syariah Tbk ("PDS") with a
Syariah Tbk ("PDS") dengan batas maksimum maximum credit limit of Rp450,000, which bears
kredit sebesar Rp450.000 dengan nisbah bagi profit sharing rate of 7%. The term for drawdown
hasil ditentukan saat penarikan fasilitas sekitar the credit facility is up to 31 October 2023 with a
7%. Jangka waktu penarikan fasilitas tersebut maximum loan tenor of 48 months from the
adalah sampai dengan 31 Oktober 2023 dengan drawdown date. This facility will mature in 9 June
tenor pinjaman maksimal 48 bulan sejak tanggal 2027.
penarikan. Fasilitas tersebut akan jatuh tempo
tanggal 9 Juni 2027.
1360 PT Bank Mandiri (Persero) Tbk 293
Page 854
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(f) Lain-lain (lanjutan) (f) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Panin Dubai Syariah Tbk. (lanjutan) PT Bank Panin Dubai Syariah Tbk. (continued)
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari PDS masing-masing sebesar fund borrowing from PDS are amounted to
Rp373.487 dan Rp96.844. Rp373,487 and Rp96,844, respectively.
PT Bank QNB Indonesia Tbk. PT Bank QNB Indonesia Tbk.
Pada tanggal 4 Oktober 2019, Entitas Anak (PT On 4 October 2019, the Subsidiary (PT Mandiri
Mandiri Tunas Finance) dan PT Bank QNB Tunas Finance) and PT Bank QNB Indonesia Tbk.
Indonesia Tbk. (“QNB”) menandatangani (“QNB”) signed a loan agreement which Bank QNB
perjanjian kredit dimana QNB menyediakan provides Fixed Loan facility with total limit
fasilitas Fixed Loan Facility dengan total amounting to Rp500,000 which is non-revolving
maksimum kredit sebesar Rp500.000 yang and bears a fixed market interest rate of 7.80% at
bersifat non-revolving dan dikenakan tingkat suku the withdrawal date. This facility will mature on
bunga tetap sebesar 7,80% pada saat penarikan. 12 March 2023. On 12 March 2023, the term of
Fasilitas tersebut akan jatuh tempo pada Term Loan (committed) - non-revolving has been
12 Maret 2023. Pada tanggal 12 Maret 2023, extended again until 20 December 2024.
jangka waktu fasilitas Term Loan (committed) -
non-revolving telah diperpanjang kembali hingga
20 Desember 2024.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari QNB masing-masing sebesar fund borrowings from QNB are amounting to
Rp366.008 dan Rp241.323. Rp366,008 and Rp241,323, respectively.
PT Bank UOB Indonesia PT Bank UOB Indonesia
Pada tanggal 23 November 2021, Entitas anak On 23 November 2021, the subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan PT Bank UOB Tunas Finance) and PT Bank UOB Indonesia
Indonesia (“Bank UOB”) menandatangani (“Bank UOB”) signed a credit agreement whereby
perjanjian kredit dimana Bank UOB menyediakan Bank UOB provides a Term Loan Sublimit Credit
fasilitas Term Loan Sublimit Credit Revolving facility revolving with a limit value of Rp600,000
dengan total maksimum kredit sebesar which is uncommitted with fixed interest rate of
Rp600.000 yang bersifat uncommitted dengan 6.14% at the time of withdrawal. This facility will
tingkat suku bunga tetap sebesar 6,14% pada mature on 21 November 2022. On 27 May 2022,
saat penarikan. Fasilitas tersebut akan jatuh the term of Term Loan Sublimit Credit Revolving
tempo pada 21 November 2022. Pada tanggal facility has been extended until 21 November
27 Mei 2022, jangka waktu fasilitas Term Loan 2023.
Sublimit Credit Revolving telah diperpanjang
kembali hingga 21 November 2023.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari Bank UOB masing-masing sebesar fund borrowings from Bank UOB are amounting to
Rp337.082 dan Rp569.683. Rp337,082 and Rp569,683, respectively.
PT Bank KEB Hana Indonesia PT Bank KEB Hana Indonesia
Pada tanggal 19 Maret 2015 dan terakhir pada On 19 March 2015 and most recently on
tanggal 3 September 2018, Entitas Anak 3 September 2018, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan PT Bank KEB Tunas Finance) and PT Bank KEB Hana Indonesia
Hana Indonesia (“Bank Hana”) menandatangani (“Bank Hana”) signed a loan agreement where
perjanjian kredit dimana Bank Hana Bank Hana provided several Term Loan facilities
menyediakan beberapa fasilitas Term Loan with a total maximum facility of Rp400,000 which is
dengan total maksimum fasilitas sebesar non-revolving and bears a fixed interest rate of
Rp400.000 yang bersifat non-revolving dan 9.50%. This facility has a maturity date of
dikenakan tingkat suku bunga tetap sebesar 19 February 2022. On 20 December 2022, the
9,50%. Fasilitas tersebut memiliki jatuh tempo maturity of the Term Loan (committed) - non-
pada tanggal 19 Februari 2022. Pada tanggal 20 revolving facility has been extended to
Desember 2022, jangka waktu fasilitas Term 24 December 2024.
Loan (committed) - non-revolving telah
diperpanjang kembali hingga 24 Desember 2024.
294 ANNUAL REPORT 2023 1361
Page 855
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(f) Lain-lain (lanjutan) (f) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank KEB Hana Indonesia (lanjutan) PT Bank KEB Hana Indonesia (continued)
Pada tanggal 21 Agustus 2019, Entitas Anak On 21 August 2019, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan Bank Hana Utama Finance) and Bank Hana signed a credit
menandatangani perjanjian kredit dimana Bank agreement where Bank Hana provided additional
Hana memberikan tambahan fasilitas Kredit Working Capital Credit facilities with a maximum
Modal Kerja dengan maksimum fasilitas sebesar limit of Rp100,000 which is non-revolving with an
Rp100.000 yang bersifat non-revolving dengan interest rate of 9.50%. This facility will mature on
tingkat suku bunga 9,50%. Fasilitas tersebut January 2023.
telah jatuh tempo pada bulan Januari 2023.
Pada tanggal 29 Mei 2023, Entitas Anak On 29 May 2023, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan Bank Hana Utama Finance) and Bank Hana signed a new loan
menandatangani perjanjian kredit baru di mana agreement in which Bank Hana provides a
Bank Hana menyediakan fasilitas Kredit Modal Working Capital Loan Facility with a maximum
Kerja dengan maksimum kredit sebesar credit limit of Rp200,000 which is non-revolving
Rp200.000 yang bersifat non-revolving dengan and with interest rate of 7.25%. This facility will
tingkat suku bunga 7,25%. Fasilitas tersebut mature on 20 June 2027.
akan jatuh tempo pada tanggal 20 Juni 2027.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari Bank Hana masing-masing fund borrowings from Bank Hana are amounted to
sebesar Rp279.783 dan Rp207.400. Rp279,783 and Rp207,400, respectively.
PT Bank BTPN Tbk. PT Bank BTPN Tbk.
Pada tahun 2022, Entitas Anak (PT Mandiri on 2022, the Subsidiary (PT Mandiri Sekuritas) has
Sekuritas) telah menandatangani Perjanjian signed a Credit Agreement with PT Bank BTPN
Kredit dengan PT Bank BTPN Tbk (“Bank Tbk (“Bank BTPN”). Bank BTPN provides loan on
BTPN”). Bank BTPN memberikan fasilitas Loan Note facility of Rp225,000 or the equivalent in USD
on Note sebesar Rp225.000 atau setara dalam currency with a maximum USD currency of 90% of
mata uang USD dengan maksimum valuta USD the limit and a Bank Guarantee of Rp100,000. The
sebesar 90% dari limit dan Bank Garansi sebesar maximum combined value limit for Loan on Note
Rp100.000. Adapun batas nilai gabungan and Bank Guarantee facilities is Rp225,000 with
maksimum atas fasilitas Loan on Note dan Bank interest rate of 5.95%. This facility is valid until
Garansi adalah sebesar Rp225.000 dengan 29 December 2023 and currently in the process of
tingkat suku bunga sebesar 5,95%. Fasilitas ini extension.
berlaku sampai dengan 29 Desember 2023 dan
saat ini dalam proses perpanjangan.
Pada tanggal 24 Mei 2021 dan terakhir On 24 May 2021, and last extended on 24 May
diperpanjang pada tanggal 24 Mei 2023, Entitas 2023, the Subsidiary (PT Mandiri Tunas Finance)
Anak (PT Mandiri Tunas Finance) mendapat obtained a revolving Loan on Note facility from
fasilitas Loan on Note yang bersifat revolving dari ("BTPN") with a total facility amount of Rp300,000.
PT Bank BTPN Tbk (“BTPN”) sehingga total The first withdrawal was made on 28 April 2023.
keseluruhan fasilitas Loan on Note sebesar The facility has been extended until 30 April 2024.
Rp300.000. penarikan pertama dilakukan pada
tanggal 28 April 2023. Fasilitas tersebut
diperpanjang sampai dengan tanggal 30 April
2024.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, oustanding
pinjaman dari Bank BTPN masing-masing fund borrowings from Bank BTPN are Rp250,000
sebesar Rp250.000 dan RpNihil. and RpNil, respectively.
PT Bank BCA Syariah PT Bank BCA Syariah
Pada tanggal 18 November 2020, Entitas Anak On 18 November 2020, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh Utama Finance) obtained an additional Working
tambahan fasilitas pinjaman Kredit Modal Kerja Capital Loan facility so the total credit limit
sehingga total plafon yang diterima dari amounted to Rp200,000 with an interest rate of
PT Bank BCA Syariah adalah sebesar 9.00% that received from PT Bank BCA Syariah.
Rp200.000 dengan tingkat suku bunga 9,00%. The facility will mature on May 2024.
Fasilitas tersebut akan jatuh tempo pada bulan
Mei 2024.
1362 PT Bank Mandiri (Persero) Tbk 295
Page 856
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(f) Lain-lain (lanjutan) (f) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank BCA Syariah (lanjutan) PT Bank BCA Syariah (continued)
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari PT Bank BCA Syariah masing- fund borrowings from PT Bank BCA Syariah are
masing sebesar Rp224.711 dan Rp234.745. amounting to Rp224,711 and Rp234,745,
respectively.
PT Bank Mega Tbk. PT Bank Mega Tbk.
Pada tanggal 25 Februari 2021, Entitas Anak On 25 February 2021, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Bank Mega Utama Finance) and PT Bank Mega Tbk. (“Bank
Tbk. (“Bank Mega”) menandatangani perjanjian Mega”) signed a credit agreement whereby Bank
kredit dimana Bank Mega menyediakan fasilitas Mega provides a non-revolving Working Capital
Kredit Modal Kerja dengan maksimum kredit Credit facility with a maximum credit of
sebesar Rp1.000.000 yang bersifat non-revolving Rp1,000,000 and bears an interest rate of 8.75%.
dan dikenakan tingkat suku bunga 8,75%. The facility will mature on 25 February 2025.
Fasilitas tersebut akan jatuh tempo pada tanggal
25 Februari 2025.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari Bank Mega masing-masing fund borrowings from Bank Mega are amounted to
sebesar Rp216.461 dan Rp378.577. Rp216,461 and Rp378,577, respectively.
PT Bank BPD Daerah Istimewa Yogyakarta PT Bank BPD Daerah Istimewa Yogyakarta
Pada tanggal 15 Desember 2022, Entitas Anak On 15 December 2022, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan Utama Finance) and PT Bank BPD Daerah
PT Bank BPD Daerah Istimewa Yogyakarta Istimewa Yogyakarta (“Bank BPD DIY”) signed a
(“Bank BPD DIY”) menandatangani perjanjian credit agreement whereby Bank BPD DIY provides
kredit dimana Bank BPD DIY menyediakan an additional Working Capital Credit facility with a
tambahan fasilitas Kredit Modal Kerja dengan maximum credit of Rp100,000, which is non-
maksimum kredit sebesar Rp100.000, yang revolving with interest rate of 6.80% upon
bersifat non-revolving dan dikenakan tingkat suku withdrawal. The withdrawal period for the facility is
bunga 6,80% pada saat penarikan. Jangka waktu 36 (thirty six) months from the effective date the
penarikan fasilitas adalah 36 (tiga puluh enam) contract was signed. This facility will mature on
bulan terhitung sejak tanggal efektif kontrak 15 December 2025.
tersebut ditandatangani. Fasilitas ini akan jatuh
tempo pada tanggal 15 Desember 2025.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari Bank BPD DIY masing-masing fund borrowings from Bank BPD DIY was
sebesar Rp159.458 dan Rp99.730. amounted to Rp159,458 and Rp99,730,
respectively.
PT Bank Muamalat Indonesia Tbk PT Bank Muamalat Indonesia Tbk
Pada tanggal 29 September 2023, Entitas Anak On 29 September 2023, the Subsidiary
(PT Mandiri Utama Finance) memperoleh fasilitas (PT Mandiri Utama Finance) and PT Bank
pinjaman Executing dari PT Bank Muamalat Muamalat Indonesia Tbk (“Bank Muamalat”)
Indonesia Tbk ("Bank Muamalat") dengan batas signed a credit agreement where by Bank
maksimum kredit sebesar Rp600.000 dengan Mualamat provides an additional Executing Credit
nisbah bagi hasil ditentukan saat penarikan facility with a maximum credit of Rp600,000. The
fasilitas. Jangka waktu penarikan fasilitas withdrawal period for the facility until
tersebut adalah sampai dengan 29 September 29 September 2024 with tenor of
2024 dengan tenor pinjaman maksimal 48 (empat 48 (fourty eight) months from the effective date the
puluh delapan) bulan sejak tanggal penarikan. contract was signed. This facility will mature on
Fasilitas ini akan jatuh tempo pada tanggal 29 September 2028.
29 September 2028.
296 ANNUAL REPORT 2023 1363
Page 857
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(f) Lain-lain (lanjutan) (f) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Victoria International Tbk. PT Bank Victoria International Tbk.
Pada tanggal 23 Juni 2021, Entitas Anak On 23 June 2021, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh fasilitas Utama Finance) obtained a Money Market Line
pinjaman Money Market Line dari PT Bank loan facility from PT Bank Victoria Internasional
Victoria Internasional Tbk. ("Bank Victoria") Tbk ("Bank Victoria") with a maximum credit limit of
dengan batas maksimum kredit sejumlah Rp250,000 with an interest rate following market
Rp250.000 dengan tingkat suku bunga mengikuti interest rates that applicable. This facility matures
suku bunga pasar yang berlaku. Fasilitas ini jatuh on 23 June 2022. The Money Market Line facility
tempo pada 23 Juni 2022. Atas fasilitas Money which has matured has been added to, so that the
Market Line yang jatuh tempo tersebut telah di maturity becomes 23 June 2023 with a reduction in
addendum, sehingga jatuh temponya menjadi 23 the maximum credit limit to Rp150,000 with an
Juni 2023 dengan penurunan batas maksimum interest rate following the prevailing market interest
kredit menjadi sejumlah Rp150.000 yang rate around 5.50% - 6.66%.
mempunyai tingkat suku bunga mengikuti suku
bunga pasar yang berlaku sekitar 5,50% - 6,66%.
Pada tanggal 20 Juli 2023, Entitas Anak On 20 July 2023, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) menandatangani Utama Finance) signed an extension of the Money
perpanjangan fasilitas pinjaman Money Market Market Line loan facility from Bank Victoria, so that
Line dari Bank Victoria, sehingga jatuh tempo the maturity of the facility becomes 24 June 2024
fasilitasnya menjadi 24 Juni 2024 dengan tingkat with interest rates following the prevailing interest
suku bunga mengikuti tingkat suku bunga yang rates. This facility will mature on 24 June 2024.
berlaku. Pinjaman tersebut akan jatuh tempo
pada tanggal 24 Juni 2024.
Pada tanggal 16 Agustus 2022, Entitas Anak On 16 August 2022, the Subsidiary (PT Mandiri
(PT Mandiri Sekuritas) telah menandatangani Sekuritas) signed amendments to the credit facility
perubahan terhadap perjanjian fasilitas kredit agreement with Bank Victoria. Bank Victoria
dengan Bank Victoria. Bank Victoria memberikan provides Money Market Line facilities and/or
fasilitas Money Market Line dan/atau Pinjaman Subordinated Loans amounting to Rp250,000. This
Subordinasi sebesar Rp250.000. Perjanjian ini agreement has been extended and will mature on
sudah diperpanjang dan akan berakhir pada 26 June 2024. The interest rate on the applicable
26 Juni 2024. Tingkat suku bunga atas fasilitas facilities is negotiated per transaction or around
yang berlaku bersifat negosiasi per transaksi atau 6.10% in August 2023.
sekitar 6,10% di bulan Agustus 2023.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, oustanding
pinjaman dari Bank Victoria masing-masing fund borrowings from Bank Victoria are Rp49,994
sebesar Rp49.994 dan RpNihil. and RpNil, respectively.
PT Bank Jago Tbk. PT Bank Jago Tbk.
Pada tanggal 28 Agustus 2023, Entitas Anak On 28 August 2023, the Subsidiary (PT Mandiri
(PT Mandiri Sekuritas) telah menandatangani Sekuritas) has signed a credit facility extension
perjanjian perpanjangan fasilitas kredit dengan agreement with PT Bank Jago Tbk. ("Bank Jago")
PT Bank Jago (“Bank Jago”) dimana fasilitas where the facility provided will mature on 17 July
yang diberikan akan berakhir tanggal 17 Juli 2024. The facility provided by Bank Jago is a Term
2024. Fasilitas yang diberikan Bank Jago yaitu Promissory Loan amounting to Rp175,000. The
Pinjaman Promes Berjangka sebesar Rp175.000. interest rate is fixed during the loan withdrawal
Besaran bunga adalah tetap selama periode period or around 5.8%, according to the market
penarikan pinjaman atau berkisar 5,8%, sesuai interest rate in effect at the time of the term
suku bunga pasar yang berlaku pada saat promissory loan withdrawal. This loan will mature
penarikan pinjaman promes berjangka. Pinjaman on 2 January 2024.
ini akan jatuh tempo pada 2 Januari 2024.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, oustanding
pinjaman dari Bank Jago masing-masing sebesar fund borrowings from Bank Jago are Rp49,875 and
Rp49.875 dan RpNihil. RpNil, respectively.
1364 PT Bank Mandiri (Persero) Tbk 297
Page 858
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(f) Lain-lain (lanjutan) (f) Others (continued)
Mata uang asing Foreign currencies
PT Bank Mizuho Indonesia PT Bank Mizuho Indonesia
Pada tanggal 08 April 2022, Entitas Anak (PT On 8 April 2022, the Subsidiary (PT Mandiri Tunas
Mandiri Tunas Finance) dan PT Bank Mizuho Finance) and PT Bank Mizuho Indonesia
Indonesia (“Mizuho”) menandatangani perjanjian (“Mizuho”) signed a loan agreement amounting to
kredit sebesar USD50.000.000 (nilai penuh) yang Rp50,000,000 (full amount) which is non-revolving
bersifat non-revolving. Penarikan fasilitas facility. The drawdown loan facility was made on
dilakukan pada tanggal 13 Februari 2023 dengan 13 February 2023 with a tenor of
tenor 3 (tiga) tahun dan dikenakan tingkat suku 3 (three) years and bears a fixed interest rate of
bunga tetap 6,98% dengan lindung nilai penuh. 6.98% which fully hedged. This facility will mature
Fasilitas tersebut jatuh tempo pada tanggal on 13 February 2026.
13 Februari 2026.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari Mizuho masing-masing sebesar fund borrowings from Mizuho was amounted to
Rp577.302 dan RpNihil. Rp577,302 and RpNil, respectively.
MUFG Bank, Ltd., Singapura MUFG Bank, Ltd., Singapore
Pada tanggal 13 April 2022, Entitas Anak On 13 April 2022, Subsidiary (PT Mandiri Tunas
(PT Mandiri Tunas Finance) dan MUFG Bank Finance) and MUFG Bank Ltd., Singapore
Ltd., (“MUFG”) menandatangani perjanjian (“MUFG”) signed a loan agreement whereby
pinjaman dimana MUFG menyediakan fasilitas MUFG provides an Uncommitted Long-Term
Uncommitted Long-Term Loan/Money Market Loan/Money Market Line facility with a total limit of
Line dengan total maksimum kredit sebesar Rp409,459 which is revolving and bears a fixed
Rp409.459 yang bersifat revolving dan dikenakan interest rate of USD-SOFR1.08%-1.20% year upon
tingkat suku bunga tetap sebesar USD- drawdown. This facility will matures on 11 April
SOFR+1,08%-1,20% per tahun pada saat 2025.
penarikan. Fasilitas tersebut jatuh tempo pada
tanggal 11 April 2025.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari MUFG masing-masing sebesar fund borrowings from MUFG was amounted to
Rp219.678 dan Rp373.611. Rp219,678 and Rp373,611, respectively.
PT Bank Maybank Indonesia Tbk. PT Bank Maybank Indonesia Tbk.
Pada tanggal 29 Agustus 2022, Entitas Anak On 29 August 2022, the Subsidiary (PT Bank
(PT Bank Syariah Indonesia Tbk.) mendapatkan Syariah Indonesia Tbk.) obtained an iB
fasilitas line pembiayaan mudharabah iB sebesar mudharabah financing line facility amounting to
USD100.000.000 (nilai penuh) dari PT Bank USD100,000,000 (full amount) from PT Bank
Maybank Indonesia Tbk. (“Maybank”). Entitas Maybank Indonesia Tbk. (“Maybank”). The
Anak telah melakukan penarikan sebesar Subsidiary has made a withdrawal of
USD50.000.000 (nilai penuh) pada tanggal 30 USD50,000,000 (full amount) on 30 August 2022.
Agustus 2022. Pembiayaan mudharabah jatuh The mudharabah financing matures on
tempo pada tanggal 30 September 2023. Pada 30 September 2023. On 27 December 2023, the
tanggal 27 Desember 2023 Entitas Anak Subsidiary made a withdrawal of Rp776,250 with a
melakukan penarikan kembali sebesar profit-sharing ratio of 0.40% - 99.60%, and this
Rp776.250 dengan nisbah bagi hasil sebesar facility will mature on 26 January 2024.
0,40% - 99,60% dan jatuh tempo pada tanggal 26 No collateral is pledged for this facility.
Januari 2024. Tidak terdapat agunan yang
dijaminkan untuk fasilitas ini.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari Maybank masing-masing sebesar fund borrowings from Maybank amounted to RpNil
RpNihil (original currency USDNihil (nilai penuh)) (original currency USDNil (full amount)) and
dan Rp778.375 (original currency Rp778,375 (original currency USD50,000,000 (full
USD50.000.000 (nilai penuh)). amount), respectively.
298 ANNUAL REPORT 2023 1365
Page 859
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(f) Lain-lain (lanjutan) (f) Others (continued)
Mata uang asing (lanjutan) Foreign currencies (continued)
The Development Bank of Singapore Limited The Development Bank of Singapore Limited
Pada tanggal 6 Maret 2019, Entitas Anak On 6 March 2019, the Subsidiary (PT Mandiri
(PT Mandiri Sekuritas) dan The Development Sekuritas) and The Development Bank of
Bank of Singapore Limited (“DBS”) Singapore Limited (“DBS”) signed a Working
menandatangani perjanjian Kredit Modal Kerja
sebesar USD5.000.000 (nilai penuh) dengan Capital Loan facility agreement amounting to
bunga tetap sebesar 3,24% dan 3,14% pada saat USD5,000,000 (full amount) and bears fixed
periode penarikan kredit. Fasilitas ini ditarik pada interest rate of 3.24% and 3.14% at withdrawals.
bulan Desember 2019 dan tidak memiliki jatuh This facility has withdrawn on December 2019 and
tempo, dimana fasilitas tersebut akan berlaku have no maturity date which the facility will mature
hingga pihak Entitas Anak atau DBS menyatakan
berakhirnya fasilitas tersebut. when the Subsidiary or DBS decided to terminate
the agreement.
Pada tanggal 20 Maret 2020, Entitas Anak On 20 March 2020, the Subsidiary (PT Mandiri
(PT Mandiri Sekuritas) dan DBS Sekuritas) and DBS signed an additional Working
menandatangani penambahan fasilitas perjanjian Capital Loan facility amounted to USD7,500,000
Kredit Modal Kerja sebesar USD7.500.000 (nilai (full amount) with fixed interest rate of 3.24% at the
penuh) dengan bunga tetap sebesar 3,24% pada loan drawdown period.
saat periode penarikan kredit.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, outstanding
pinjaman dari DBS masing-masing sebesar fund borrowings from DBS amounted to RpNil and
ekuivalen RpNihil dan Rp48.766. Rp48,766, respectively.
Pinjaman yang diterima oleh PT Mandiri Tunas Fund borrowings from PT Mandiri Tunas Finance
Finance dan PT Mandiri Utama Finance dijamin and PT Mandiri Utama Finance are secured by
dengan piutang pembiayaan konsumen sejumlah consumer financing receivables amounting to
Rp17.688.988 pada tanggal 31 Desember 2023 Rp17,688,988 as of 31 December 2023
(31 Desember 2022: Rp13.515.545) (Catatan (31 December 2022: Rp13,515,545) (Note 13g)
13g) dan investasi bersih dalam sewa and net investment in finance leases amounted to
pembiayaan sejumlah Rp874.067 pada tanggal Rp874,067 as of 31 December 2023
31 Desember 2023 (31 Desember 2022: (31 December 2022: Rp1,681,888) (Note 14g).
Rp1.681.888) (Catatan 14g).
Fasilitas pinjaman dari beberapa bank dan bank The loan facilities from several banks and
sindikasi tersebut mensyaratkan Entitas Anak syndication banks require Subsidiaries to provide
untuk memberikan pemberitahuan tertulis dalam written notices in terms of dividend distribution,
hal pembagian dividen, perubahan modal dan changes in capital and shareholders, changes in
pemegang saham, perubahan susunan direksi the composition of the board of directors and
dan komisaris, perubahan bisnis utama, investasi commissioners, changes in the main business,
dan perolehan pinjaman baru dari bank lain. investments and obtaining new loans from other
banks.
Dalam perjanjian pinjaman tersebut, Entitas Anak In the loan agreement, the Subsidiaries are also
juga diwajibkan untuk memenuhi persyaratan required to meet financial requirements such as
keuangan seperti rasio jumlah utang bunga the ratio of total debt to equity not exceeding a
terhadap ekuitas tidak melebihi rasio 10:1 dan ratio of 10:1 and other reporting obligations.
kewajiban penyampaian laporan lainnya.
Bank Mandiri dan Entitas Anak telah melakukan Bank Mandiri and its Subsidiaries have made
pembayaran bunga pinjaman yang diterima interest payments on fund borrowings according to
sesuai dengan jadwal pembayaran bunga selama the interest payment schedule for the year ended
tahun yang berakhir tanggal 31 Desember 2023 31 December 2023 and 2022.
dan 2022.
Selama tahun yang berakhir tanggal During the year ended 31 December 2023 and
31 Desember 2023 dan 2022, Bank Mandiri dan 2022, Bank Mandiri and its Subsidiaries have
Entitas Anak telah memenuhi kondisi dan complied with the terms and conditions set forth in
persyaratan yang ditetapkan dalam perjanjian the fund borrowings agreement.
pinjaman yang diterima.
1366 PT Bank Mandiri (Persero) Tbk 299
Page 860
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
37. PINJAMAN DAN EFEK-EFEK SUBORDINASI 37. SUBORDINATED LOANS AND MARKETABLE
SECURITIES
Berdasarkan jenis dan mata uang: By type and currency:
2023 2022
Rupiah Rupiah
Medium Term Notes Subordinasi I Medium Term Notes Subordinated I
Bank Mandiri Bank Mandiri
Pihak berelasi (Catatan 56) - 87.000 Related parties (Note 56)
Pihak ketiga - 413.000 Third parties
Medium Term Notes Subordinasi II Medium Term Notes Subordinated II
Bank Mandiri Bank Mandiri
Pihak berelasi (Catatan 56) 10.000 - Related parties (Note 56)
Pihak ketiga 90.000 - Third parties
Total 100.000 500.000 Total
Mata uang asing Foreign currencies
Two-step loans (TSL) Two-step loans (TSL)
Pihak ketiga Third parties
Asian Development Bank (ADB) Asian Development Bank (ADB)
(Catatan 62.B.(iv)) 115.735 133.564 (Catatan 62.B.(iv))
215.735 633.564
Dikurangi: biaya penerbitan yang
belum diamortisasi (564) (231) Less: unamortised issuance cost
Neto 215.171 633.333 Net
Medium Term Notes Subordinasi I Bank Mandiri Medium Term Notes Subordinated I Bank Mandiri
Dalam rangka memperkuat struktur permodalan dan In order to strengthen the capital structure and long-
struktur penghimpunan dana jangka panjang serta term funding structure, as well as to support the credit
untuk mendukung ekspansi kredit, pada tanggal expansion, on 31 July 2018, Bank Mandiri issued
31 Juli 2018, Bank Mandiri menerbitkan Medium Term Subordinated Medium Term Notes I Bank Mandiri 2018
Notes Subordinasi I Bank Mandiri Tahun 2018 (“MTN ("Subordinated MTN I") amounted to Rp500,000. On
Subordinasi I”) sebesar Rp500.000. Pada tanggal 31 December 2023, the unamortised issuance cost of
31 Desember 2023, biaya penerbitan MTN Subordinated MTN I amounted to RpNil.
Subordinasi I yang belum diamortisasi sebesar
RpNihil.
MTN Subordinasi I memiliki jangka waktu 5 (lima) Subordinated MTN I has 5 (five) years in terms and will
tahun dan akan jatuh tempo pada tanggal 31 Juli mature on 31 July 2023, in which issued scriptless with
2023, diterbitkan tanpa warkat dengan tingkat bunga a fixed rate of 8.50% per annum. The Trustee of the
tetap sebesar 8,50% per tahun. Wali amanat dari issuance of Subordinated MTN I is PT Bank Permata
penerbitan MTN Subordinasi I adalah PT Bank Tbk.
Permata Tbk.
Bunga MTN Subordinasi I dibayarkan setiap triwulan, Interest of Subordinated MTN I is paid on quarterly
dengan pembayaran bunga pertama dilakukan pada basis, the first interest payment was made on
tanggal 31 Oktober 2018, sedangkan pembayaran 31 October 2018 while the last interest payment, in
bunga terakhir sekaligus jatuh tempo MTN which also the maturity date and the repayment of the
Subordinasi I adalah pada tanggal 31 Juli 2023 yang principal of Subordinated MTN I is on 31 July 2023.
juga merupakan tanggal pelunasan pokok MTN The principal of MTN I will be fully repaid on the
Subordinasi I. Pembayaran pokok MTN Subordinasi I maturity date. Subordinated MTN I can be treated as
dilakukan secara penuh pada saat tanggal jatuh supplementary capital components (Tier 2) according
tempo. MTN Subordinasi I dapat dicatat sebagai to the approval from FSA through letter
komponen modal pelengkap (Tier 2) sesuai No. S-109/PB.31/2018 dated 20 September 2018.
persetujuan dari Otoritas Jasa Keuangan (“OJK”)
melalui surat No. S-109/PB.31/2018 tanggal
20 September 2018.
300 ANNUAL REPORT 2023 1367
Page 861
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
37. PINJAMAN DAN EFEK-EFEK SUBORDINASI 37. SUBORDINATED LOANS AND MARKETABLE
(lanjutan) SECURITIES (continued)
Medium Term Notes Subordinasi I Bank Mandiri Medium Term Notes Subordinated I Bank Mandiri
(lanjutan) (continued)
Sebelum dilunasinya semua jumlah terutang yang Prior to full repayment of the amount outstanding of
harus dibayar, Bank Mandiri berkewajiban untuk: (i) the MTN, Bank Mandiri is obliged to: (i) maintain at all
memelihara pada setiap saat keadaan keuangan times soundness of financial condition in accordance
berada dalam kondisi sehat sesuai ketentuan OJK; (ii) to FSA regulation; (ii) maintain a minimum level of
mempertahankan tingkat kesehatan Bank minimal soundness composite rating of 3 (three) which is
berada dalam peringkat komposit 3 (tiga) yang categorised as "Fair", according to internal
tergolong “Cukup Baik”, sesuai penilaian internal assessment based on FSA regulation and/or Bank
berdasarkan ketentuan/peraturan OJK dan/atau Bank Indonesia; (iii) obtain and comply with all requirements
Indonesia; (iii) memperoleh, mematuhi segala and exercise all necessary things to keep the
ketentuan dan melakukan hal-hal yang diperlukan authority, license and approval (from government or
untuk menjaga tetap berlakunya segala kuasa, izin, other authorities) comply with requirement in
dan persetujuan (baik dari pemerintah maupun dari accordance to Republic of Indonesia’s law.
pihak yang berwenang lainnya) dan mematuhi
peraturan perundang-undangan Negara Republik
Indonesia.
Bank Mandiri tanpa persetujuan tertulis Wali Amanat Bank Mandiri without written permission from the
tidak akan melakukan hal-hal sebagai berikut: (i) Trustee shall not: (i) reduce registered capital, issued
mengurangi modal dasar, modal ditempatkan dan capital and paid-up capital, except required by the
modal disetor, kecuali karena adanya ketentuan government, authorised by the Authorities or Bank
Pemerintah, Otoritas yang Berwenang atau Bank Indonesia; (ii) change the core business; (iii) perform
Indonesia; (ii) mengadakan perubahan bidang usaha merger, dissolvement and/or taken over by other entity
utama; (iii) mengadakan penggabungan, peleburan which lead to dissolution of Bank Mandiri.
dan/atau pengambilalihan dengan entitas lain yang
menyebabkan bubarnya Bank Mandiri.
MTN Subordinasi I tidak dijamin dengan suatu bentuk Subordinated MTN I is not guaranteed by a special
jaminan khusus, kecuali jaminan umum sebagaimana collateral, except guarantee which refer to Article 1131
dimaksud dalam dan sesuai dengan ketentuan Pasal and 1132 of Indonesian Civil Law (UU Hukum
1131 dan Pasal 1132 Kitab Undang-Undang Hukum Perdata) which covers all the Bank’s either moving
Perdata Indonesia yakni seluruh harta kekayaan Bank objects and objects that are not moving, present or
Mandiri baik berupa barang bergerak maupun barang future.
tidak bergerak, baik yang telah ada maupun yang
akan ada di kemudian hari.
Tidak terdapat pelanggaran atas pembatasan There was no breach of the Trustee restrictions
perjanjian perwaliamanatan MTN Subordinasi I agreement on Subordinated MTN I during the year
selama tahun yang berakhir pada tanggal ended on 31 December 2023 and 2022.
31 Desember 2023 dan 2022.
Pada tanggal 31 Desember 2022, peringkat MTN As of 31 December 2022, rating of MTN Subordinated
Subordinasi I menurut Pefindo adalah idAA (double I based on Pefindo was idAA (double A). As of 31 July
A). Pada tanggal 31 Juli 2023, MTN Subordinasi I 2023, MTN subordinated I has matured and has been
telah jatuh tempo dan dilunasi. settled.
Medium Term Notes Subordinasi II Bank Mandiri Medium Term Notes Subordinated II Bank Mandiri
Dalam rangka memperkuat struktur penghimpunan In order to strengthen the long-term funding structure
dana jangka panjang dan mendukung ekspansi kredit, as well as to support the credit expansion, on 23 June
pada tanggal 23 Juni 2023, Bank Mandiri menerbitkan 2023, Bank Mandiri issued Subordinated Medium Term
Medium Term Notes Subordinasi II Bank Mandiri Notes II Bank Mandiri 2023 ("Subordinated MTN II")
Tahun 2023 (“MTN Subordinasi II”) sebesar amounted to Rp100,000. On 31 December 2023, the
Rp100.000. Pada tanggal 31 Desember 2023, biaya unamortised issuance cost of Subordinated MTN II
penerbitan MTN Subordinasi II yang belum amounted to Rp564.
diamortisasi sebesar Rp564.
MTN Subordinasi II memiliki jangka waktu 5 (lima) Subordinated MTN II has 5 (five) years in terms and
tahun dan akan jatuh tempo pada tanggal 23 Juni will mature on 23 June 2028, in which issued scriptless
2028, diterbitkan tanpa warkat dengan tingkat bunga with a fixed rate of 6.95% per annum. The Trustee of
tetap sebesar 6,95% per tahun. Wali amanat dari the issuance of Subordinated MTN II is PT Bank
penerbitan MTN Subordinasi II adalah PT Bank Negara Indonesia (Persero) Tbk.
Negara Indonesia (Persero) Tbk.
1368 PT Bank Mandiri (Persero) Tbk 301
Page 862
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
37. PINJAMAN DAN EFEK-EFEK SUBORDINASI 37. SUBORDINATED LOANS AND MARKETABLE
(lanjutan) SECURITIES (continued)
Medium Term Notes Subordinasi II Bank Mandiri Medium Term Notes Subordinated II Bank Mandiri
(lanjutan) (continued)
Bunga MTN Subordinasi II dibayarkan setiap triwulan, Interest of Subordinated MTN II is paid on quarterly
dengan pembayaran bunga pertama dilakukan pada basis, the first interest payment will be made on
tanggal 23 September 2023, sedangkan pembayaran 23 September 2023 while the last interest payment, in
bunga terakhir sekaligus jatuh tempo MTN which also the maturity date and the repayment of the
Subordinasi II adalah pada tanggal 23 Juni 2028 yang principal of Subordinated MTN II, is on 23 June 2028.
juga merupakan tanggal pelunasan pokok MTN The principal of MTN II will be fully repaid on the
Subordinasi II. Pembayaran pokok MTN Subordinasi maturity date. On 20 July 2023, Subordinated MTN II
II dilakukan secara penuh pada saat tanggal jatuh approved as supplementary capital components (Tier
tempo. Pada tanggal 20 Juli 2023, MTN Subordinasi II 2) according to the approval from FSA through letter
telah mendapat persetujuan dari Otoritas Jasa No. SR-51/PB.21/2023.
Keuangan untuk dicatat sebagai komponen modal
pelengkap (Tier 2) melalui surat No. SR-
51/PB.21/2023.
Sebelum dilunasinya semua jumlah terutang yang Prior to full repayment of the amount outstanding of
harus dibayar, Bank Mandiri berkewajiban untuk: (i) the MTN, Bank Mandiri is obliged to: (i) maintain at all
memelihara pada setiap saat keadaan keuangan times soundness of financial condition in accordance
berada dalam kondisi sehat sesuai ketentuan OJK; (ii) to FSA regulation; (ii) maintain a minimum level of
mempertahankan tingkat kesehatan Bank minimal soundness composite rating of 3 (three) which is
berada dalam peringkat komposit 3 (tiga) yang categorised as "Fair", according to internal
tergolong “Cukup Baik”, sesuai penilaian internal assessment based on FSA regulation and/or Bank
berdasarkan ketentuan/peraturan OJK dan/atau Bank Indonesia; (iii) obtain and comply with all requirements
Indonesia; (iii) memperoleh, mematuhi segala and exercise all necessary things to keep the
ketentuan dan melakukan hal-hal yang diperlukan authority, license and approval (from government or
untuk menjaga tetap berlakunya segala kuasa, izin, other authorities) comply with requirement in
dan persetujuan (baik dari pemerintah maupun dari accordance to Republic of Indonesia’s law.
pihak yang berwenang lainnya) dan melakukan hal-
hal yang diwajibkan oleh peraturan perundang-
undangan Negara Republik Indonesia.
Bank Mandiri tanpa persetujuan tertulis Wali Amanat Bank Mandiri without written permission from the
tidak akan melakukan hal-hal sebagai berikut: (i) Trustee shall not: (i) reduce registered capital, issued
mengurangi modal dasar, modal ditempatkan dan capital and paid-up capital, except required by the
modal disetor, kecuali karena adanya ketentuan government, authorised by the Authorities or Bank
Pemerintah, Otoritas yang Berwenang atau Bank Indonesia; (ii) change the core business; (iii) perform
Indonesia; (ii) mengadakan perubahan bidang usaha merger, dissolvement and/or taken over by other entity
utama; (iii) mengadakan penggabungan, peleburan which lead to dissolution of Bank Mandiri.
dan/atau pengambilalihan dengan entitas lain yang
menyebabkan bubarnya Bank Mandiri.
MTN Subordinasi II tidak dijamin dengan agunan Subordinated MTN II is not guaranteed by a public
umum sesuai Pasal 1131 dan 1132 Kitab Undang- collateral which refer to Article 1131 and 1132 of
Undang Hukum Perdata maupun agunan khusus Indonesian Civil Law (UU Hukum Perdata) or include
termasuk tidak dijamin oleh Bank atau Entitas Anak, special collateral is not guaranteed by Bank or the
Negara Republik Indonesia atau pihak ketiga lainnya Subsidiary, Republic of Indonesia or other related
dan tidak dimasukkan dalam program penjaminan parties and not included to bank guarantee program
bank yang dilaksanakan oleh Lembaga Penjaminan implemented by Deposit Insurance Corporation (LPS)
Simpanan atau penggantinya. Sesuai dengan or its substitute. Based on the Law and regarding
peraturan perundang-undangan yang berlaku dan amendment Article 19 Paragraph (1) letter f of Capital
mengikuti ketentuan pasal 19 ayat (1) hurut f Adequacy Requirement and in accordance with article
peraturan Otoritas Jasa Keuangan KPMM dan 5 of the Subordinated MTN Issuance Agreement.
merupakan kewajiban penerbit yang disubordinasi,
sesuai dengan pasal 5 Perjanjian Penerbitan MTN
Subordinasi.
Tidak terdapat pelanggaran atas pembatasan There was no breach of the Trustee restrictions
perjanjian perwaliamanatan MTN Subordinasi II agreement on Subordinated MTN II during the year
selama tahun yang berakhir pada 31 Desember ended on 31 December 2023.
2023.
Pada tanggal 31 Desember 2023, peringkat MTN As of 31 December 2023, rating of MTN Subordinated
Subordinasi II menurut Pefindo adalah idAA (double II based on Pefindo was idAA (double A).
A).
302 ANNUAL REPORT 2023 1369
Page 863
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
37. PINJAMAN DAN EFEK-EFEK SUBORDINASI 37. SUBORDINATED LOANS AND MARKETABLE
(lanjutan) SECURITIES (continued)
Two-step loans - Asian Development Bank Two-step loans - Asian Development Bank
Akun ini merupakan fasilitas kredit dari Asian This account represents a loan facility from Asian
Development Bank (“ADB”) kepada Pemerintah Development Bank (“ADB”) to the Government of the
Republik Indonesia, melalui Kementerian Keuangan Republic of Indonesia, through the Ministry of Finance
Republik Indonesia, untuk disalurkan kepada bank of the Republic of Indonesia, which are relent to
peserta guna membiayai beberapa jenis proyek di participating banks to finance several projects in
Indonesia. Rincian fasilitas ini adalah sebagai berikut: Indonesia. The detail of this facility is as follows:
Fasilitas kredit/ Tujuan/ Jangka waktu/
Loan facility Purpose Period
ADB Loan 1327 - INO (SF) Membiayai Proyek Kredit Mikro/Funding 15 Januari/January 2005 - 15 Juli/July 2029
Micro Loan Projects (PKM) dengan angsuran pertama pada tanggal/with
the first installment start on
15 Januari/January 2005
2023 2022
ADB Loan 1327 - INO (SF) 115.735 133.564 ADB Loan 1327 - INO (SF)
Menteri Keuangan melalui surat No. S-596/MK.6/2004 The Minister of Finance through its letter No. S-
tanggal 12 Juli 2004, telah menyetujui pengalihan 596/MK.6/2004 dated 12 July 2004, has approved the
pengelolaan Proyek Kredit Mikro (“PKM”) Loan ADB transfer of management of Micro Credit Project
No. 1327 - INO (“SF”) dari Bank Indonesia kepada (“PKM”) of ADB loans No. 1327 - INO (“SF”) from
Bank Mandiri. Dengan disetujuinya pengalihan PKM Bank Indonesia to Bank Mandiri. With that approval,
tersebut, maka telah dilakukan perubahan terhadap an amendment was made on the channelling loan
perjanjian penerusan pinjaman No. SLA- agreement No. SLA-805/DP3/1995 dated 27 April
805/DP3/1995 tanggal 27 April 1995 yang diubah 1995, which was revised by amendment
dengan amendemen No. AMA-287/SLA- No. AMA-287/SLA-805/DP3/2003 dated 22 April 2003,
805/DP3/2003 tanggal 22 April 2003 antara Republik between the Republic of Indonesia and Bank
Indonesia dan Bank Indonesia menjadi Republik Indonesia to the Republic of Indonesia and PT Bank
Indonesia dan PT Bank Mandiri (Persero) Tbk., Mandiri (Persero) Tbk., with amendment
dengan amendemen No. AMA-298/SLA- No. AMA-298/SLA-805/DP3/2004 dated 16 July 2004.
805/DP3/2004 tanggal 16 Juli 2004.
Pinjaman ADB untuk Proyek Kredit Mikro diberikan The ADB loan for Micro Credit Projects was granted in
dalam mata uang SDR (Special Drawing Rights) SDR (Special Drawing Rights) currency in amount of
sebesar SDR15.872.600 (nilai penuh) yang wajib SDR15,872,600 (full amount) which required Bank
dibayar kembali oleh Bank Mandiri dalam mata uang Mandiri to repay in SDR currency to the Government
SDR kepada Pemerintah dalam 50 (lima puluh) kali in 50 (fifty) prorate semi-annual installments every
angsuran setiap enam bulan secara prorata setiap 15 January and 15 July with the first installment paid
tanggal 15 Januari dan 15 Juli, dengan angsuran on 15 January 2005 and will end on 15 July 2029. The
pertama dilakukan pada tanggal 15 Januari 2005 dan ADB loans are subject to a service charge of 1.50%
berakhir pada tanggal 15 Juli 2029. Atas pinjaman per annum which is charged on every 15 January and
ADB tersebut, Bank Mandiri dikenakan service charge 15 July every year starting from its drawdown.
sebesar 1,50% per tahun pada setiap tanggal
15 Januari dan 15 Juli setiap tahunnya sejak
penarikan pinjaman.
38. DANA SYIRKAH TEMPORER 38. TEMPORARY SYIRKAH FUNDS
Dana syirkah temporer terdiri dari: Temporary syirkah funds consists of:
a. Simpanan nasabah a. Deposits from Customers
1) Giro 1) Demand Deposits
a. Berdasarkan jenis: a. Based on type:
2023 2022
Rupiah Rupiah
Pihak berelasi (Catatan 56) Related parties (Note 56)
Demand deposits - restricted
Giro - investasi terikat 169 1 investment
Giro - investasi tidak Demand deposits - unrestricted
terikat mudharabah 8.329.095 12.456.380 investment mudharabah
8.329.264 12.456.381
1370 PT Bank Mandiri (Persero) Tbk 303
Page 864
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
38. DANA SYIRKAH TEMPORER (lanjutan) 38. TEMPORARY SYIRKAH FUNDS (continued)
Dana syirkah temporer terdiri dari (lanjutan): Temporary syirkah funds consists of (continued):
a. Simpanan nasabah (lanjutan) a. Deposits from Customers (continued)
1) Giro (lanjutan) 1) Demand Deposits (continued)
a. Berdasarkan jenis (lanjutan): a. Based on type (continued):
2023 2022
Rupiah (lanjutan) Rupiah (continued)
Pihak ketiga Third parties
Giro - investasi terikat Demand deposits - restricted
dan tidak terikat and unrestricted investment
mudharabah 11.211.248 8.117.963 mudharabah
Giro mudharabah Demand deposits mudharabah
musytarakah 589 626 musytarakah
11.211.837 8.118.589
19.541.101 20.574.970
Mata uang asing Foreign currency
Pihak berelasi (Catatan 56) Related parties (Note 56)
Giro - investasi terikat Demand deposits - restricted
dan tidak terikat and unrestricted investment
mudharabah 9.245.205 1.245.851 mudharabah
9.245.205 1.245.851
Pihak ketiga Third parties
Giro - investasi terikat Demand deposits - restricted
dan tidak terikat and unrestricted investment
mudharabah 3.567.559 902.267 mudharabah
3.567.559 902.267
12.812.764 2.148.118
32.353.865 22.723.088
Giro - investasi terikat merupakan The demand deposits - restricted
simpanan dana pihak lain yang investment represent deposits from third
mendapatkan imbal bagi hasil dari parties which will receive returns from
pendapatan Entitas Anak atas Subsidiary’s restricted investment based
penggunaan dana pada penyaluran on the agreed share (nisbah) of the
dana yang kriterianya telah ditentukan Subsidiary’s revenue.
oleh pemilik dana berdasarkan nisbah
yang ditetapkan dan disetujui
sebelumnya.
b. Kisaran nisbah bagi hasil untuk giro b. Range of profit sharing ratios for demand
mudharabah - investasi tidak terikat per deposits - unrestricted mudharabah
tahun: investment per year:
2023 2022
Rupiah 3,15% - 3,97% 1,95% - 3,40% Rupiah
Mata uang asing 0,13% - 5,64% 0,05% - 0,19% Foreign currency
304 ANNUAL REPORT 2023 1371
Page 865
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
38. DANA SYIRKAH TEMPORER (lanjutan) 38. TEMPORARY SYIRKAH FUNDS (continued)
Dana syirkah temporer terdiri dari (lanjutan): Temporary syirkah funds consists of (continued):
a. Simpanan nasabah (lanjutan) a. Deposits from Customers (continued)
2) Tabungan 2) Saving Deposits
a. Berdasarkan jenis: a. Based on type:
2023 2022
Pihak berelasi (Catatan 56) Related parties (Note 56)
Saving deposits - restricted
Tabungan - investasi terikat 8.320 731 investment
Tabungan mudharabah - Mudharabah saving deposits
investasi tidak terikat - unrestricted investment
Tabungan BSI 182.258 84.035 BSI saving deposits
Tabungan Investa Cendekia 252 425 Investa Cendekia saving deposits
Tabungan Mabrur 450 292 Mabrur saving deposits
Tabungan Berencana BSI 291 197 Berencana BSI saving deposits
Tabungan Mudharabah Mudharabah Institusi
Institusi 90 390 saving deposits
191.661 86.070
Pihak ketiga Third parties
Saving deposits - restricted
Tabungan - investasi terikat 2.232.598 2.061.141 investment
Tabungan mudharabah - Mudharabah saving deposits
investasi tidak terikat - unrestricted investment
Tabungan BSI 61.304.784 57.783.564 BSI saving deposits
Tabungan Mabrur 11.352.080 9.374.466 Mabrur saving deposits
Tabungan Pensiun 1.040.963 1.064.785 Retirement saving deposits
Tabungan Mudharabah Mudharabah Institusi saving
Institusi 900.732 1.148.770 deposits
Tabungan Investa Cendekia 489.959 568.028 Investa Cendekia saving deposits
Tabungan Berencana BSI 187.202 182.713 Berencana BSI saving deposits
Tabungan Qurban 91 169 Qurban saving deposits
77.508.409 72.183.636
Total 77.700.070 72.269.706 Total
Tabungan - investasi terikat merupakan The saving deposits - restricted
simpanan dana pihak lain yang investment represent deposit from third
mendapatkan imbal bagi hasil dari parties which will receive returns from
pendapatan Entitas Anak atas Subsidiary’s revenue, for the usage of
penggunaan dana pada penyaluran channeled funds with criteria determined
dana yang kriterianya telah ditentukan by the fund owner’s according to the
oleh pemilik dana berdasarkan nisbah previously set and agreed share (nisbah).
yang ditetapkan dan disetujui
sebelumnya.
Tabungan mudharabah - investasi tidak The Mudharabah saving deposits -
terikat merupakan simpanan dana pihak unrestricted investment represent third
lain yang mendapatkan imbalan bagi parties’ deposits which will receive return
hasil dari pendapatan Entitas Anak atas from Subsidiary’s revenue based on the
penggunaan dana tersebut dengan set and agreed share (nisbah).
nisbah yang ditetapkan dan disetujui
sebelumnya.
b. Kisaran nisbah bagi hasil untuk b. Ranging of the annual profit sharing ratio
tabungan mudharabah - investasi tidak (nisbah) for Mudharabah saving deposits
terikat per tahun: - unrestricted investment:
2023 2022
Rupiah 0,66% - 0,69% 0,68% - 0,91% Rupiah
Mata uang asing 0,23% - 0,23% 0,23% - 0,24% Foreign currency
1372 PT Bank Mandiri (Persero) Tbk 305
Page 866
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
38. DANA SYIRKAH TEMPORER (lanjutan) 38. TEMPORARY SYIRKAH FUNDS (continued)
Dana syirkah temporer terdiri dari (lanjutan): Temporary syirkah funds consists of (continued):
a. Simpanan nasabah (lanjutan) a. Deposits from Customers (continued)
3) Deposito mudharabah - investasi tidak terikat 3) Mudharabah Time Deposit - unrestricted
investment
2023 2022
Rupiah Rupiah
Pihak berelasi (Catatan 56) 27.022.659 17.735.345 Related parties (Note 56)
Pihak ketiga 85.407.012 80.087.363 Third parties
112.429.671 97.822.708
Mata uang asing Foreign currency
Pihak berelasi (Catatan 56) 883.832 122.331 Related parties (Note 56)
Pihak ketiga 2.134.032 2.330.830 Third parties
3.017.864 2.453.161
Total 115.447.535 100.275.869 Total
b. Simpanan dari bank lain b. Deposits from Other Banks
2023 2022
Rupiah Rupiah
Pihak ketiga Third parties
Giro mudharabah - Mudharabah demand deposits
investasi tidak terikat 63.394 31.880 - unrestricted investment
Tabungan mudharabah - Mudharabah saving deposits
investasi tidak terikat 580.115 627.646 - unrestricted investment
Deposito mudharabah - Mudharabah time deposits
investasi tidak terikat 136.693 274.412 - unrestricted investment
780.202 933.938
Total 780.202 933.938 Total
c. Berikut adalah informasi penting lainnya c. Other significant information related to the time
sehubungan dengan deposito dari simpanan deposits for deposits from customers and deposits
nasabah dan simpanan dari bank lain: from other banks:
1) Berdasarkan jangka waktu: 1) By contract period:
2023 2022
Rupiah Rupiah
1 bulan 61.878.521 64.518.121 1 month
3 bulan 29.154.725 19.666.582 3 months
6 bulan 10.333.614 4.250.650 6 months
12 bulan 11.062.811 9.661.767 12 months
Total 112.429.671 98.097.120 Total
306 ANNUAL REPORT 2023 1373
Page 867
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
38. DANA SYIRKAH TEMPORER (lanjutan) 38. TEMPORARY SYIRKAH FUNDS (continued)
Dana syirkah temporer terdiri dari (lanjutan): Temporary syirkah funds consists of (continued):
c. Berikut adalah informasi penting lainnya c. Other significant information related to the time
sehubungan dengan deposito dari simpanan deposits for deposits from customers and deposits
nasabah dan simpanan dari bank lain (lanjutan): from other banks (continued):
1) Berdasarkan jangka waktu (lanjutan): 1) By contract period (continued):
2023 2022
Mata uang asing Foreign currency
1 bulan 1.736.093 1.904.064 1 month
3 bulan 647.481 256.852 3 months
6 bulan 102.252 97.899 6 months
12 bulan 532.038 194.346 12 months
Total 3.017.864 2.453.161 Total
115.447.535 100.550.281
2) Berdasarkan sisa waktu hingga jatuh tempo: 2) By remaining period until maturity date:
2023 2022
Rupiah Rupiah
Kurang dari 1 bulan 70.186.684 72.572.418 Less than 1 month
1 - 3 bulan 25.529.426 15.147.698 1 - 3 months
3 - 6 bulan 9.352.135 4.837.970 3 - 6 months
6 - 12 bulan 7.361.426 5.539.034 6 - 12 months
Total 112.429.671 98.097.120 Total
Mata uang asing Foreign currency
Kurang dari 1 bulan 2.254.257 1.960.597 Less than 1 month
1 - 3 bulan 265.355 300.290 1 - 3 months
3 - 6 bulan 87.922 81.059 3 - 6 months
6 - 12 bulan 410.330 111.215 6 - 12 months
Total 3.017.864 2.453.161 Total
115.447.535 100.550.281
Deposito berjangka mudharabah merupakan Mudharabah time deposits represent third
simpanan dana pihak lain yang parties’ deposits which received a profit
mendapatkan imbalan bagi hasil dari sharing return from the Subsidiary’s income
pendapatan Entitas Anak atas penggunaan over utilisation of its fund based on an agreed
dana tersebut dengan nisbah yang profit sharing ratio (nisbah) set and arranged
ditetapkan dan disetujui sebelumnya dengan in mudharabah muthlaqah agreement.
akad mudharabah muthlaqah.
3) Kisaran nisbah bagi hasil untuk deposito 3) Ranging of the annual profit sharing ratio (nisbah)
mudharabah per tahun: Mudharabah Time Deposits:
2023 2022
Rupiah 2,48% - 2,55% 2,51% - 3,23% Rupiah
Mata uang asing 0,23% - 0,30% 0,22% - 0,27% Foreign currency
4) Deposito berjangka mudharabah dengan 4) Mudharabah time deposits with mudharabah
akad mudharabah muthlaqah yang dijadikan muthlaqah agreement that is pledged as
sebagai jaminan atas piutang dan collateral for receivables and financing
pembiayaan adalah masing-masing amounted to Rp1,369,418 and Rp944,097 as
berjumlah Rp1.369.418 dan Rp944.097 pada of 31 December 2023 and 2022, respectively.
tanggal 31 Desember 2023 dan 2022.
1374 PT Bank Mandiri (Persero) Tbk 307
Page 868
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
39. KEPENTINGAN NONPENGENDALI ATAS ASET 39. NON-CONTROLLING INTERESTS IN NET ASSETS
BERSIH ENTITAS ANAK YANG DIKONSOLIDASI OF CONSOLIDATED SUBSIDIARIES
Akun ini merupakan kepentingan nonpengendali atas This account represents non-controlling interests in net
aset bersih Entitas Anak yang dikonsolidasi sebagai assets of consolidated Subsidiaries are as follows:
berikut:
2023 2022
PT Bank Syariah Indonesia Tbk. 18.774.081 16.256.603 PT Bank Syariah Indonesia Tbk.
PT Bank Mandiri Taspen 3.090.371 2.442.097 PT Bank Mandiri Taspen
PT Mandiri Tunas Finance 1.974.533 1.495.576 PT Mandiri Tunas Finance
PT AXA Mandiri Financial Services 1.773.435 1.585.781 PT AXA Mandiri Financial Services
PT Mandiri Utama Finance 679.424 460.299 PT Mandiri Utama Finance
PT Asuransi Jiwa Inhealth Indonesia 349.463 325.364 PT Asuransi Jiwa Inhealth Indonesia
PT Mandiri Sekuritas 626 596 PT Mandiri Sekuritas
PT Mandiri Capital Indonesia 245 353 PT Mandiri Capital Indonesia
Total 26.642.178 22.566.669 Total
40. EKUITAS 40. EQUITY
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
Modal dasar, ditempatkan dan disetor Bank The Bank’s authorised, issued and fully paid capital
Mandiri masing-masing pada tanggal as of 31 December 2023 and 2022, respectively,
31 Desember 2023 dan 2022 adalah sebagai are as follows:
berikut:
2023
Nilai nominal
per lembar Persentase
saham Total nilai kepemilikan
Jumlah lembar (jumlah penuh)/ saham saham/
Saham/ Nominal value (jumlah penuh)/ Percentage
Number of per Share Share value of
shares (full amount) (full amount) ownership
Modal dasar Authorised capital
Saham Seri A Dwiwarna 1 125 125 0,00% Dwiwarna Series A Share
Saham Biasa Seri B 127.999.999.999 125 15.999.999.999.875 100,00% Series B Common Shares
Total modal dasar 128.000.000.000 16.000.000.000.000 100,00%
Modal ditempatkan dan disetor Issued and fully paid capital
Saham Seri A Dwiwarna Dwiwarna Series A Share
Negara Republik Indonesia 1 125 125 0,00% Republic of Indonesia
Saham Seri B Series B Common Shares
Negara Republik Indonesia 48.533.333.333 125 6.066.666.666.625 52,00% Republic of Indonesia
Indonesia Investment Authority 7.466.666.666 125 933.333.333.250 8,00% Indonesia Investment Authority
Dewan Komisaris: Board of Commissioners:
Rionald Silaban 2.017.700 125 252.212.500 0,00% Rionald Silaban
Arif Budimanta 1.703.900 125 212.987.500 0,00% Arif Budimanta
Faried Utomo 1.703.900 125 212.987.500 0,00% Faried Utomo
for Nawal Nely 1.703.900 125 212.987.500 0,00% Nawal Nely
Muhammad Yusuf Ateh 1.261.100 125 157.637.500 0,00% Muhammad Yusuf Ateh
Direksi: Board of Directors:
Darmawan Junaidi 6.762.300 125 845.287.500 0,01% Darmawan Junaidi
Alexandra Askandar 7.425.200 125 928.150.000 0,01% Alexandra Askandar
Ahmad Siddik Badruddin 8.715.900 125 1.089.487.500 0,01% Ahmad Siddik Badruddin
Agus Dwi Handaya 6.755.100 125 844.387.500 0,01% Agus Dwi Handaya
Riduan 7.000.000 125 875.000.000 0,01% Riduan
Aquarius Rudianto 4.137.300 125 517.162.500 0,00% Aquarius Rudianto
Toni Eko Boy Subari 3.117.500 125 389.687.500 0,00% Toni Eko Boy Subari
Susana Indah K. Indriati 4.438.400 125 554.800.000 0,01% Susana Indah K. Indriati
Rohan Hafas 3.000.500 125 375.062.500 0,00% Rohan Hafas
Sigit Prastowo 6.305.100 125 788.137.500 0,01% Sigit Prastowo
Timothy Utama 3.621.900 125 452.737.500 0,00% Timothy Utama
Eka Fitria 170.000 125 21.250.000 0,00% Eka Fitria
Publik (masing-masing
dibawah 5%) 37.263.493.632 125 4.657.936.704.000 39,93% Public (less than 5%)
93.333.333.332 11.666.666.666.500 100,00%
308 ANNUAL REPORT 2023 1375
Page 869
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. EKUITAS (lanjutan) 40. EQUITY (continued)
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
(lanjutan) (continued)
Modal dasar, ditempatkan dan disetor Bank The Bank’s authorised, issued and fully paid capital
Mandiri masing-masing pada tanggal as of 31 December 2023 and 2022, respectively,
31 Desember 2023 dan 2022 adalah sebagai are as follows (continued):
berikut (lanjutan):
2022
Nilai nominal
per lembar Persentase
saham Total nilai kepemilikan
Jumlah lembar (jumlah penuh)/ saham saham/
Saham/ Nominal value (jumlah penuh)/ Percentage
Number of per Share Share value of
shares (full amount) (full amount) ownership
Modal dasar Authorised capital
Saham Seri A Dwiwarna 1 250 250 0,00% Dwiwarna Series A Share
Saham Biasa Seri B 63.999.999.999 250 15.999.999.999.750 100,00% Series B Common Shares
Total modal dasar 64.000.000.000 16.000.000.000.000 100,00%
Modal ditempatkan dan disetor Issued and fully paid capital
Saham Seri A Dwiwarna Dwiwarna Series A Share
Negara Republik Indonesia 1 250 250 0,00% Republic of Indonesia
Saham Seri B Series B Common Shares
Negara Republik Indonesia 24.266.666.666 250 6.066.666.666.500 52,00% Republic of Indonesia
Indonesia Investment Authority 3.733.333.333 250 933.333.333.250 8,00% Indonesia Investment Authority
Dewan Komisaris: Board of Commissioners:
Rionald Silaban 553.200 250 138.300.000 0,00% Rionald Silaban
Arif Budimanta 396.300 250 99.075.000 0,00% Arif Budimanta
Faried Utomo 396.300 250 99.075.000 0,00% Faried Utomo
Nawal Nely 396.300 250 99.075.000 0,00% Nawal Nely
Muhammad Yusuf Ateh 174.900 250 43.725.000 0,00% Muhammad Yusuf Ateh
Direksi: Board of Directors:
Darmawan Junaidi 2.206.100 250 551.525.000 0,01% Darmawan Junaidi
Alexandra Askandar 2.700.000 250 675.000.000 0,01% Alexandra Askandar
Ahmad Siddik Badruddin 3.401.600 250 850.400.000 0,01% Ahmad Siddik Badruddin
Agus Dwi Handaya 2.060.700 250 515.175.000 0,01% Agus Dwi Handaya
Panji Irawan 2.025.700 250 506.425.000 0,01% Panji Irawan
Riduan 1.982.000 250 495.500.000 0,00% Riduan
Aquarius Rudianto 1.112.300 250 278.075.000 0,00% Aquarius Rudianto
Toni Eko Boy Subari 602.400 250 150.600.000 0,00% Toni Eko Boy Subari
Susana Indah K. Indriati 912.300 250 228.075.000 0,00% Susana Indah K. Indriati
Rohan Hafas 543.900 250 135.975.000 0,00% Rohan Hafas
Sigit Prastowo 1.393.400 250 348.350.000 0,00% Sigit Prastowo
Timothy Utama 622.100 250 155.525.000 0,00% Timothy Utama
Publik (masing-masing
dibawah 5%) 18.645.187.166 250 4.661.296.791.500 39,95% Public (less than 5%)
46.666.666.666 11.666.666.666.500 100,00%
Per 31 Desember 2018 terdapat perubahan As of 31 December 2018, there was a change of
kepemilikan saham yang dimiliki oleh Dewan ownership of the stock owned by the Board of
Komisaris Bank Mandiri, dimana kepemilikan Commissioners of Bank Mandiri, where the
saham pada tahun sebelumnya nihil. Kepemilikan ownership of shares in the prior year was nil. The
saham tersebut dalam rangka pelaksanaan share ownership was related to the implementation
POJK No. 45/POJK.03/2015 tentang Penerapan of FSA regulation No. 45/POJK.03/2015, about the
Tata Kelola dalam Pemberian Remunerasi Bagi Application of Corporate Governance in Granting
Bank Umum, dimana anggota Direksi dan Dewan Remuneration for Commercial Banks, where
Komisaris Non Independen diberikan remunerasi member of Directors and Non Independent Board
yang bersifat variabel dalam bentuk saham Bank of Commissioners are entitled to variable
atas kinerja untuk tahun buku 2017. remuneration in form of the Bank’s shares for
financial performance of 2017.
Saham yang dimiliki oleh Dewan Komisaris dan Shares owned by the Board of Commissioners and
Direksi untuk tahun yang berakhir pada tanggal Board of Directors for the period/ended
31 Desember 2023 dan 2022 masing-masing 31 December 2023 and 2022 respectively,
sebesar 69.839.700 lembar saham dan amounted to 69,839,700 shares and 21,479,500
21.479.500 lembar saham atau 0,07% dan 0,05% shares, or 0.07% and 0.05% from the total number
dari jumlah lembar saham modal ditempatkan of issued and fully paid-in capital shares.
dan disetor.
1376 PT Bank Mandiri (Persero) Tbk 309
Page 870
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. EKUITAS (lanjutan) 40. EQUITY (continued)
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
(lanjutan) (continued)
Penetapan modal ditempatkan dan disetor The determination of issued and fully paid capital
sebesar Rp4.000.000 oleh Pemerintah Republik amounted to Rp4,000,000 by the Government of
Indonesia pada tanggal pendirian Bank Mandiri, the Republic of Indonesia at the date of
telah dilaksanakan sebagai berikut: establishment of Bank Mandiri was carried out as
1. Pembayaran secara tunai melalui Bank follows:
Indonesia sejumlah Rp1.600.004. 1. Cash payment through Bank Indonesia
2. Penempatan dalam saham yang dicatat amounted to Rp1,600,004.
sebagai penyertaan saham pada Bank 2. Placements in shares recorded as investments
Peserta Penggabungan sejumlah Rp599.999 in shares of the Merged Banks amounted to
untuk setiap bank atau jumlah Rp599,999 each or totaling Rp2,399,996,
keseluruhannya Rp2.399.996, melalui through the transfer of shares of the
pengalihan saham milik Pemerintah Republik Government of the Republic of Indonesia in
Indonesia pada setiap Bank Peserta each of the Merged Banks to Bank Mandiri, as
Penggabungan kepada Bank Mandiri, seperti resolved during the respective Extraordinary
yang telah disebut dalam Rapat Umum General Shareholders’ Meetings of the
Pemegang Saham Luar Biasa dari Bank Merged Banks. Based on the inbreng
Peserta Penggabungan. Berdasarkan agreement approved by Notarial Deed No. 9
perjanjian inbreng yang telah diaktakan of Notary Sutjipto, S.H., dated 2 October 1998,
dengan Akta No. 9 yang dibuat oleh Notaris Bank Mandiri and the Government of the
Sutjipto, S.H., tanggal 2 Oktober 1998, Bank Republic of Indonesia agreed to transfer those
Mandiri dan Pemerintah Republik Indonesia shares as payment for new shares to be
setuju untuk mengalihkan saham-saham issued by Bank Mandiri.
tersebut sebagai pembayaran untuk saham
baru yang akan dikeluarkan oleh Bank
Mandiri.
Berdasarkan perubahan anggaran dasar Bank Based on the amendments to the Articles of
Mandiri yang dituangkan dalam Akta No. 98 yang Association of Bank Mandiri which stated in the
dibuat oleh Notaris Sutjipto, S.H., tanggal 24 Juli Notarial Deed No. 98 of Notary Sutjipto, S.H. dated
1999, pemegang saham memutuskan untuk 24 July 1999, the shareholders resolved to
meningkatkan modal disetor (modal saham) Bank increase the paid-in capital (share capital) of Bank
Mandiri dari Rp4.000.000 menjadi Rp4.251.000 Mandiri from Rp4,000,000 to Rp4,251,000 to be
dan jumlah tersebut akan dibayar oleh entirely paid by the Government of the Republic of
Pemerintah Republik Indonesia. Penambahan Indonesia. The increase of Rp251,000 was a
sebesar Rp251.000 merupakan hasil konversi conversion from additional paid-in capital to share
dari tambahan modal disetor menjadi modal capital as a result of an excess from
saham akibat dari adanya kelebihan obligasi recapitalisation bonds issued under the First
rekapitalisasi yang diterbitkan dalam Program Recapitalisation Program based on Government
Rekapitalisasi Pertama berdasarkan Peraturan Regulation No. 52 year 1999.
Pemerintah No. 52 Tahun 1999.
Berdasarkan keputusan RUPS-LB tanggal Based on the Extraordinary General Meeting of
29 Mei 2003 yang dituangkan dalam Akta No. Shareholders (“RUPS – LB”) decision dated 29 May
142 yang dibuat oleh Notaris Sutjipto, S.H., 2003, which was documented in Notarial Deed No.
tanggal 29 Mei 2003, pemegang saham Bank 142 of Notary Sutjipto, S.H., dated 29 May 2003, the
Mandiri antara lain menyetujui: shareholders approved these following matters:
(i) Pelaksanaan Initial Public Offering (IPO). (i) Execution of Initial Public Offering (IPO).
(ii) Perubahan struktur permodalan Bank (ii) Changes in capital structure of Bank Mandiri.
Mandiri.
(iii) Perubahan anggaran dasar Bank Mandiri. (iii) Changes in articles of association of Bank
Mandiri.
Sehubungan dengan keputusan perubahan In relation to the shareholders decision to change
struktur permodalan di atas, modal saham the capital structure, Bank Mandiri increased its
ditempatkan dan disetor Bank Mandiri dinaikkan issued and fully paid capital to Rp10,000,000 and
menjadi Rp10.000.000 serta dilakukan stock split stock split from Rp1,000,000 (full amount) per
saham Bank Mandiri yang semula dengan nilai share to Rp500 (full amount) per share.
nominal Rp1.000.000 (nilai penuh) per lembar Accordingly, the number of authorised shares
menjadi Rp500 (nilai penuh) per lembar saham. increased from 16,000,000 shares to
Dengan dilakukannya stock split tersebut, jumlah 32,000,000,000 shares, and the number of issued
lembar saham modal dasar Bank Mandiri and fully paid shares increased from 10,000,000
meningkat dari 16.000.000 lembar saham shares with a nominal value of Rp1,000,000 (full
menjadi 32.000.000.000 lembar saham, amount) to 20,000,000,000 shares with a nominal
sedangkan jumlah lembar saham modal value of Rp500 (full amount) which consists of
ditempatkan dan disetor meningkat dari 1 Dwiwarna Series A share and 19,999,999,999
10.000.000 lembar saham dengan nilai nominal Series B common shares which owned by the
Rp1.000.000 (nilai penuh) menjadi Republic of Indonesia.
20.000.000.000 lembar saham dengan nilai
nominal Rp500 (nilai penuh) terdiri dari 1 Saham
Seri A Dwiwarna dan 19.999.999.999 Saham
Biasa Seri B yang dimiliki oleh Negara Republik
Indonesia.
310 ANNUAL REPORT 2023 1377
Page 871
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. EKUITAS (lanjutan) 40. EQUITY (continued)
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
(lanjutan) (continued)
Berkaitan dengan perubahan struktur In relation to the change in capital structure of
permodalan Bank Mandiri, RUPS-LB juga Bank Mandiri, the Extraordinary General Meeting
menyetujui penetapan bagian dari dana of Shareholders (“RUPS – LB”) also approved the
rekapitalisasi sebesar Rp168.801.315 sebagai allocation on part of recapitalisation fund amounted
agio saham. to Rp168,801,315 as share premium.
Perubahan struktur permodalan tersebut di atas The changes of capital structure that mentioned
berlaku efektif terhitung sejak tanggal 23 Mei above became effective started from 23 May 2003,
2003, dengan catatan Bank Mandiri harus with the conditional requirement that the Bank
melakukan kuasi-reorganisasi yang ditetapkan should conduct a quasi-reorganisation before the
dalam RUPS selambat-lambatnya pada end of 2003 as required in the Extraordinary
penutupan buku tahun 2003. General Meeting of Shareholders.
Saham Seri A Dwiwarna merupakan saham yang The Dwiwarna Series A share represents a share
dimiliki oleh Negara Republik Indonesia dan tidak owned by the Republic of Indonesia, which is not
dapat dipindahkan kepada siapapun. Saham Seri transferrable. It provides the Republic of Indonesia
A Dwiwarna memberikan hak istimewa kepada with the privileges where General Meeting of
Negara Republik Indonesia dimana dalam Shareholders can make decision only if the
agenda-agenda tertentu, RUPS hanya dapat Dwiwarna Series A shareholder attend and
memutuskan jika pemegang saham Seri A approve certain agendas.
Dwiwarna hadir dan menyetujui usul agenda
dimaksud.
Beberapa agenda RUPS yang wajib dihadiri dan The agenda of General Meeting of Shareholders
disetujui oleh Pemegang Saham Seri A where the shareholder of Dwiwarna Series A are
Dwiwarna agar RUPS dapat memutus adalah mandatory to attend and approve are:
agenda RUPS yang terkait dengan:
1. Penambahan modal. 1. Increases in capital.
2. Pengangkatan dan pemberhentian Direksi 2. Appointment and termination of the Boards of
dan Dewan Komisaris. Directors and Commissioners.
3. Perubahan anggaran dasar. 3. Amendment of the Articles of Association.
4. Penggabungan, peleburan dan 4. Mergers, acquisitions and takeovers.
pengambilalihan.
5. Pembubaran dan likuidasi. 5. Dissolution and liquidation.
Perubahan struktur modal sebagaimana The changes in the capital structure were based on
disebutkan di atas telah dicantumkan dalam the Minutes of Meeting regarding the Amendment
Pernyataan Keputusan Rapat Perubahan of the Articles of Association (Pernyataan
Anggaran Dasar PT Bank Mandiri (Persero) Tbk. Keputusan Rapat Perubahan Anggaran Dasar) of
yang dituangkan dalam akta notaris Sutjipto, PT Bank Mandiri (Persero) as stated in Notarial
S.H., No. 2 tanggal 1 Juni 2003. Perubahan Deed of Sutjipto, S.H. No. 2 dated 1 June 2003.
tersebut telah disahkan oleh Menteri Hukum dan The amendment was approved by the Ministry of
Hak Asasi Manusia Republik Indonesia, dengan Law and Human Rights of the Republic of
Surat Keputusan No. C-12783.HT.01.04.TH.2003 Indonesia through Decision Letter
tanggal 6 Juni 2003 dan diumumkan pada No. C-12783.HT.01.04.TH.2003 dated 6 June 2003
tambahan No. 6590 dalam Berita Negara and announced in Appendix No. 6590 of State
Republik Indonesia No. 63 tanggal 8 Agustus Gazette of the Republic of Indonesia No. 63 dated
2003. 8 August 2003.
Kenaikan modal saham ditempatkan dan disetor The increase in issued and fully paid capital of
Bank Mandiri dari Rp4.251.000 menjadi Bank Mandiri from Rp4,251,000 to Rp10,000,000
Rp10.000.000 dilakukan dengan cara sebagai was made through the following:
berikut:
1. Pengembalian sebagian modal disetor 1. Partial return of fully paid capital of Rp251,000
sebesar Rp251.000 kepada Pemerintah to the Government as a part of the return of
sebagai bagian dari kelebihan dana excess recapitalisation fund of Rp1,412,000
rekapitalisasi yang masih ditahan pada Bank which was retained by Bank Mandiri, and an
Mandiri sebesar Rp1.412.000 dan increase in paid-in capital amounted to
meningkatkan modal disetor sebesar Rp1,000,000 from the capitalisation of
Rp1.000.000 dari pengkapitalisasian reserves, based on Government Regulation
cadangan, berdasarkan Peraturan No. 26 year 2003 dated 29 May 2003,
Pemerintah No. 26 Tahun 2003 tanggal 29 regarding the Conversion of the Investment of
Mei 2003 tentang Konversi Penyertaan the Republic of Indonesia into the Paid-in
Modal Negara Republik Indonesia ke dalam Capital of PT Bank Mandiri (Persero), and
modal saham PT Bank Mandiri (Persero) Decree of the Ministry of State-Owned
Tbk. dan Keputusan Menteri Negara Badan Enterprises (“BUMN”), as the Bank’s
Usaha Milik Negara (“BUMN”), selaku shareholders’, No. KEP-154/M-MBU/2002
Pemegang Saham PT Bank Mandiri dated 29 October 2002.
(Persero) Tbk. No. KEP-154/M-MBU/2002
tanggal 29 Oktober 2002.
1378 PT Bank Mandiri (Persero) Tbk 311
Page 872
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. EKUITAS (lanjutan) 40. EQUITY (continued)
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
(lanjutan) (continued)
Kenaikan modal saham ditempatkan dan disetor The increase in issued and fully paid capital of
Bank Mandiri dari Rp4.251.000 menjadi Bank Mandiri from Rp4,251,000 to Rp10,000,000
Rp10.000.000 dilakukan dengan cara sebagai was made through the following: (continued)
berikut: (lanjutan)
2. Penambahan modal disetor sebesar 2. Increase in fully paid capital of Rp5,000,000
Rp5.000.000 yang berasal dari tambahan from the additional paid-in capital based on
modal disetor berdasarkan KMK-RI the Decree of the Ministry of Finance of the
No. 227/202.02/2003 tanggal 23 Mei 2003 Republic of Indonesia (“KMK RI”)
tentang “Besarnya Nilai Final dan No. 227/202.02/2003 dated 23 May 2003
Pelaksanaan Hak-Hak Pemerintah yang regarding “The Final Amount and
Timbul Sebagai Akibat Penambahan Implementation of the Government’s Rights
Penyertaan Modal Negara Republik Arising from the Additional Share of the
Indonesia ke dalam Modal Perusahaan Government of the Republic of Indonesia in
Perseroan (Persero) PT Bank Mandiri PT Bank Mandiri (Persero) in Relation to the
(Persero) Tbk. dalam Rangka Program Commercial Banking Recapitalisation
Rekapitalisasi Bank Umum”. Program”.
Program manajemen berbasis saham Management stock option plan
Berdasarkan Keputusan RUPS - LB tanggal Based on the Extraordinary General Meeting of
29 Mei 2003 sebagaimana tertuang dalam akta Shareholders (“RUPS - LB”) held on 29 May 2003,
Notaris Sutjipto, S.H., No. 142 tanggal 29 Mei which was notarised by Notary Sutjipto, S.H., in
2003, pemegang saham Bank Mandiri juga Notarial Deed No. 142 dated 29 May 2003, the
menyetujui rencana kepemilikan saham oleh Bank’s shareholders also agreed on employee and
pegawai dan Direksi melalui Program Penjatahan directors stock ownership plan through an
Saham/Employee Stock Allocation (“ESA”) dan Employee Stock Allocation (“ESA”) Program and a
Pemberian Opsi Pembelian Saham kepada Management Stock Option Plan (“MSOP”). The
Manajemen/Management Stock Option Plan ESA program consists of a Share Plan Bonus and
(“MSOP”). Program ESA terdiri dari program a Share Purchase at Discount program. MSOP is
Pemberian Saham Bonus (Share Plan Bonus) designated for Directors and Senior Management
dan program Penjatahan Saham dengan Diskon at certain levels and based on certain criteria. All
(Share Purchase at Discount). Sedangkan costs and discounts related to the ESA program
program MSOP ditujukan untuk Direksi dan are recognised by the Bank through allocation of
pegawai pimpinan pada tingkatan (grade) atau reserves. The management and execution of the
kriteria tertentu. Biaya dan diskon atas program ESA and MSOP programs are performed by the
ESA tersebut menjadi tanggungan Bank Mandiri Board of Directors, while the supervision is
yang bebannya bersumber dari cadangan yang performed by the Board of Commissioners.
telah dibentuk. Pengelolaan dan pelaksanaan
program ESA dan MSOP dilakukan oleh Direksi,
sedangkan pengawasannya dilakukan oleh
Dewan Komisaris.
Pada tanggal 14 Juli 2003, Pemerintah Republik On 14 July 2003, the Government of the Republic
Indonesia melepaskan 4.000.000.000 lembar of Indonesia divested 4,000,000,000 shares
sahamnya, yang mewakili 20,00% representing 20.00% of its ownership in Bank
kepemilikannya di Bank Mandiri, melalui Initial Mandiri through an Initial Public Offering (“IPO”).
Public Offering (“IPO”).
Sebagai tindak lanjut dari Peraturan Pemerintah As a follow up action on the Government of
Republik Indonesia No. 27/2003 tanggal 2 Juni Republic of Indonesia Regulation No. 27/2003
2003 yang menyetujui divestasi sampai 30,00% dated 2 June 2003, which approved the divestment
atas kepemilikan Pemerintah di Bank Mandiri of the Government ownership in Bank Mandiri of
dan berdasarkan keputusan Tim Kebijakan up to 30.00%, and based on a decision of Tim
Privatisasi Badan Usaha Milik Negara Kebijakan Privatisasi Badan Usaha Milik Negara
No. Kep-05/TKP/01/2004 tanggal 19 Januari No. Kep-05/TKP/01/2004 dated 19 January 2004,
2004, Pemerintah Republik Indonesia melakukan the Government of the Republic of Indonesia
divestasi lanjutan atas 10,00% kepemilikan di divested an additional 10.00% of ownership
Bank Mandiri atau sebanyak 2.000.000.000 interest in Bank Mandiri or 2,000,000,000 shares of
lembar saham Biasa Seri B pada tanggal Series B common shares on 11 March 2004
11 Maret 2004 melalui private placement. through private placement.
Pada saat pelaksanaan IPO tanggal 14 Juli 2003, On 14 July 2003, the date of the IPO, through
Bank Mandiri memberikan opsi pembelian saham MSOP Stage 1, the Bank issued 378,583,785
kepada manajemen melalui program MSOP share options for the management with an exercise
Tahap 1 sebanyak 378.583.785 opsi dengan price of Rp742.50 (full amount) per share and a
harga eksekusi sebesar Rp742,50 (nilai penuh) nominal value of Rp500 (full amount) per share.
per lembar saham dan nilai nominal Rp500 (nilai The share options are recorded in the
penuh) per lembar saham. Pemberian opsi Shareholders’ Equity account - Share Options at
saham ini dibukukan pada pos ekuitas - opsi fair value amounted to Rp69.71 (full amount) per
saham dengan nilai wajar opsi saham sebesar share options. MSOP Stage 1 has been exercised
Rp69,71 (nilai penuh) per lembar. Opsi yang in total 375,365,957 shares, thereby increasing the
dieksekusi dari MSOP Tahap 1 adalah sebesar total issued and fully paid capital by Rp187,683,
375.365.957 lembar saham sehingga and share premium by Rp117,193.
mengakibatkan penambahan Modal Ditempatkan
dan Disetor sebesar Rp187.683, penambahan
agio saham sebesar Rp117.193.
312 ANNUAL REPORT 2023 1379
Page 873
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. EKUITAS (lanjutan) 40. EQUITY (continued)
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
(lanjutan) (continued)
Program manajemen berbasis saham (lanjutan) Management stock option plan (continued)
Selanjutnya pada RUPS Tahunan tanggal 16 Mei The Annual General Meeting of Shareholders on
2005 telah disetujui pemberian MSOP Tahap 2 16 May 2005 approved MSOP Stage 2 amounted
sebanyak 312.000.000 opsi saham. Harga to 312,000,000 share options. The exercise price
eksekusi per lembar saham adalah sebesar for each share is Rp1,190.50 (full amount) to be
Rp1.190,50 (nilai penuh) untuk pelaksanaan di exercised in the first year and Rp2,493 (full
tahun pertama dan Rp2.493 (nilai penuh) untuk amount) to be exercised in the second year and
pelaksanaan di tahun kedua dan di tahun the following year. The nominal value per share is
berikutnya. Nilai nominal per lembar saham Rp500 (full amount). The Bank recorded MSOP
adalah Rp500 (nilai penuh). Pemberian opsi Stage 2 in the shareholders’ equity account -
saham ini dibukukan pada pos ekuitas - opsi Share Options with fair value amounted to
saham dengan nilai wajar opsi saham sebesar Rp642.28 (full amount) per share options. MSOP
Rp642,28 (nilai penuh) per lembar. Opsi yang Stage 2 has been exercised in total of 311,713,697
dieksekusi dari MSOP Tahap 2 adalah sebesar shares thereby increasing the total issued and fully
311.713.697 lembar saham sehingga paid capital by Rp155,857 and share premium by
mengakibatkan penambahan modal ditempatkan Rp425,233.
dan disetor sebesar Rp155.857 dan penambahan
agio saham sebesar Rp425.233.
RUPS Tahunan tanggal 22 Mei 2006 menyetujui The Annual General Meeting of Shareholders on
pemberian MSOP Tahap 3 sebanyak 22 May 2006 approved MSOP Stage 3 amounted
309.416.215 opsi saham. to 309,416,215 share options.
Harga eksekusi opsi per lembar saham MSOP The exercise price for each share in the MSOP
Tahap 3 adalah sebesar Rp1.495,08 (nilai penuh) Stage 3 is Rp1,495.08 (full amount) with nominal
dengan nilai nominal Rp500 (nilai penuh) per value of Rp500 (full amount) per share. The Bank
lembar saham. Pemberian opsi saham ini recorded MSOP Stage 3 as part of the
dibukukan pada pos ekuitas - opsi saham dengan shareholders’ equity account at fair value
nilai wajar opsi saham sebesar Rp593,89 (nilai amounted to Rp593.89 (full amount) per share
penuh) per lembar. Opsi yang dieksekusi dari option. The total option that has been exercised in
MSOP Tahap 3 adalah sebesar 309.415.088 MSOP Stage 3 was 309,415,088 shares thereby
lembar saham sehingga mengakibatkan increasing the total issued and fully paid capital by
penambahan modal ditempatkan dan disetor Rp154,707 and share premium by Rp491,651.
sebesar Rp154.707 dan penambahan agio
saham sebesar Rp491.651.
Pada tanggal 27 Desember 2010, Bank telah On 27 December 2010, Bank Mandiri submitted a
melakukan pendaftaran pertama kepada Otoritas first registration to Financial Services Authority
Jasa Keuangan (“OJK”) (dahulu Badan (“FSA”) (formerly Capital Market Supervisory
Pengawas Pasar Modal dan Lembaga Keuangan Board and Financial Institution (Bapepam and LK))
(Bapepam dan LK)) dalam rangka Penawaran in relation to the Limited Public Offering (“LPO”) to
Umum Terbatas (“PUT”) kepada para pemegang the Bank’s shareholders in respect to the issuance
saham Bank dalam rangka Penerbitan Hak of Pre-emptive Rights ("HMETD") of 2,336,838,591
Memesan Efek Terlebih Dahulu (“HMETD”) series B shares. The Limited Public Offering has
sebanyak 2.336.838.591 lembar saham seri B. been approved by the Board of Commissioners
PUT ini telah mendapatkan persetujuan dari through its letter dated 29 April 2010. The Bank
Dewan Komisaris melalui suratnya tertanggal 29 has submitted the notification letter regarding the
April 2010. Bank telah menyampaikan Limited Public Offering to Bank Indonesia through
pemberitahuan mengenai PUT kepada Bank its letter dated 17 September 2010. The Limited
Indonesia melalui surat tertanggal 17 September Public Offering has been enacted through the
2010. PUT ini juga telah diundangkan melalui Indonesian Government Regulation No. 75 of 2010
Peraturan Pemerintah Republik Indonesia No. 75 dated 20 November 2010.
tahun 2010 tertanggal 20 November 2010.
PUT telah mendapat persetujuan efektif dari LPO has been approved by Bapepam-LK through
Bapepam-LK melalui surat No. S-807/BL/2011 its letter No. S-807/BL/2011 dated
tertanggal 27 Januari 2011, dimana PUT menjadi 27 January 2011, and the LPO has become
efektif setelah mendapat persetujuan dari effective after obtaining approval in the
pemegang saham dalam Rapat Umum Extraordinary General Meeting of Shareholders
Pemegang Saham Luar Biasa yang dilaksanakan held on 28 January 2011.
pada tanggal 28 Januari 2011.
1380 PT Bank Mandiri (Persero) Tbk 313
Page 874
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. EKUITAS (lanjutan) 40. EQUITY (continued)
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
(lanjutan) (continued)
Program manajemen berbasis saham (lanjutan) Management stock option plan (continued)
HMETD sebanyak 2.336.838.591 lembar saham The Pre-emptive Rights of 2,336,838,591 shares
diperdagangkan selama periode 14 Februari were traded during the period of
2011 - 21 Februari 2011 dengan harga 14-21 February 2011 with an exercise price of
pelaksanaan sebesar Rp5.000 (nilai penuh) per Rp5,000 (full amount) per share which resulted in
lembar saham yang mengakibatkan penambahan an additional of issued and paid-up capital
modal ditempatkan dan disetor sebesar amounted to Rp1,168,420.
Rp1.168.420.
b. Tambahan modal disetor/agio saham b. Additional paid-in capital/share premium
Tambahan modal disetor/agio saham pada The additional paid-in capital/shares premium as of
tanggal 31 Desember 2023 dan 2022 sebesar 31 December 2023 and 2022 amounted to
Rp17.643.264 berasal dari Penawaran Umum Rp17,643,264 from the Limited Public Offering
Terbatas (“PUT”), Program Rekapitalisasi (LPO), the Recapitalization Program (Note 1c) and
(Catatan 1c) dan penjualan kepemilikan saham sale of Bank Mandiri’s share ownership in
Bank Mandiri di PT Usaha Gedung Mandiri PT Usaha Gedung Mandiri (“UGM”) and PT Bumi
(“UGM”) dan PT Bumi Daya Plaza (“BDP”) serta Daya Plaza (“BDP”) as well as the business
penggabungan usaha Bank Syariah Mandiri merger of Bank Syariah Mandiri (“BSM ”), Bank
(“BSM”), Bank Rakyat Indonesia Syariah (“BRIS”) Rakyat Indonesia Syariah (“BRIS”) and Bank
dan Bank Negara Indonesia Syariah (“BNIS”) Negara Indonesia Syariah (“BNIS”) became Bank
menjadi Bank Syariah Indonesia (“BSI”). Agio Syariah Indonesia (“BSI”). The shares premium
saham sebesar Rp17.535.764 termasuk agio amounted to Rp17,535,764 including premium
yang berasal dari PUT (Catatan 40a) sebesar from the LPO (Note 40a) amounted to
Rp10.515.774 sebelum dikurangi dengan biaya- Rp10,515,774 before deducting the costs related to
biaya yang terkait PUT sebesar Rp274.078. the LPO amounted to Rp274,078. The additional
Penambahan agio saham di tahun 2013 sebesar share premium in 2013 amounted to Rp113,817 in
Rp113.817 di laporan keuangan konsolidasian the consolidated financial statements (Rp273,932
(Rp273.932 di laporan keuangan Entitas Induk) in the financial statements of the Parent Entity)
berasal dari pengalihan kepemilikan saham Bank came from the transfer of ownership of Bank
Mandiri di UGM dan BDP kepada entitas-entitas Mandiri's shares in UGM and BDP to entities under
sepengendali, yaitu selisih antara harga jual common control, i.e. the difference between the
dengan nilai tercatat penyertaan di laporan selling price and the carrying amount of the
keuangan konsolidasian. Penambahan agio investment in the consolidated financial
saham sebesar Rp327.072 berasal dari statements. The additional shares premium of
penggabungan usaha BSM, BRIS dan BNIS Rp327,072 from the merger of BSM, BRIS and
menjadi BSI. BNIS into BSI.
Selisih antara harga jual dengan nilai tercatat The difference between selling price and book
penyertaan yang dicatat sebagai agio saham di value of shares recorded as share premium in
laporan keuangan induk Bank dan laporan Parent Entity and consolidated financial statements
konsolidasian adalah masing-masing sebesar are amounted to Rp273,932 and Rp113,817,
Rp273.932 dan Rp113.817. respectively.
Berdasarkan hasil dari uji telaah/due diligence Based on the results of a due diligence review
review yang dilaksanakan atas nama Pemerintah conducted on behalf of the Government dated
tanggal 31 Desember 1999 dan Kontrak 31 December 1999 and Management Contract
Manajemen (“IMPA") tanggal 8 April 2000, (“IMPA”) dated 8 April 2000, it was decided that
ditetapkan bahwa terdapat kelebihan there was an excess on recapitalisation amounted
rekapitalisasi sebesar Rp4.069.000. Bank telah to Rp4,069,000. The Bank has refunded
mengembalikan Rp2.657.000 dari Obligasi Rp2,657,000 of Government Recapitalisation
Rekapitalisasi Pemerintah ke Pemerintah pada Bonds to the Government on 7 July 2000 pursuant
tanggal 7 Juli 2000 sesuai dengan kontrak to the Management Contract. The remaining
manajemen. Sedangkan atas sisa kelebihan balance of Rp1,412,000 was refunded to the
sebesar Rp1.412.000 telah dikembalikan kepada Government on 25 April 2003 based on approval
Pemerintah pada tanggal 25 April 2003 sesuai from the shareholders during its meeting on
dengan persetujuan dari pemegang saham 29 October 2002 and the Ministry of State-Owned
dalam rapat tanggal 29 Oktober 2002 dan Surat Enterprises Decision Letter No. KEP-154/M-
Keputusan Menteri BUMN No. KEP-154/M- MBU/2002 dated 29 October 2002.
MBU/2002 tanggal 29 Oktober 2002.
Termasuk di dalam jumlah pengembalian sisa The refund for above excess of recapitalisation
kelebihan dana rekapitalisasi sebesar amounted to Rp1,412,000 includes a portion of
Rp1.412.000 di atas adalah bagian dari modal issued and fully paid capital of Rp251,000.
ditempatkan dan disetor sebesar Rp251.000.
314 ANNUAL REPORT 2023 1381
Page 875
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. EKUITAS (lanjutan) 40. EQUITY (continued)
b. Tambahan modal disetor/agio saham b. Additional paid-in capital/share premium
(lanjutan) (continued)
Pada tanggal 23 Mei 2003, Menteri Keuangan On 23 May 2003, the Minister of Finance of the
Republik Indonesia telah mengeluarkan Surat Republic of Indonesia issued Decree (KMK-RI)
Keputusan (KMK - RI) No. 227/KMK.02/2003 No. 227/KMK.02/2003 dated 23 May 2003, which
tanggal 23 Mei 2003 dan kemudian diubah was amended by KMK-RI No. 420/KMK.02/2003
dengan KMK-RI No. 420/KMK.02/2003 tanggal dated 30 September 2003, which provides further
30 September 2003 sebagai ketentuan lebih guidance on Government Regulations No. 52 year
lanjut atas pelaksanaan Peraturan Pemerintah 1999 and No. 97 year 1999 regarding the final
No. 52 tahun 1999 dan No. 97 tahun 1999 additional Government participation in Bank
mengenai jumlah final tambahan penyertaan Mandiri’s capital.
modal Negara dalam modal Bank Mandiri.
Hal-hal yang diputuskan dalam KMK - RI ini The following are the matters decided under the
adalah sebagai berikut: KMK-RI:
a. Nilai final kebutuhan rekapitalisasi Bank a. The final Bank Mandiri recapitalisation amount
Mandiri adalah sebesar Rp173.801.315; is Rp173,801,315;
b. Terhadap dana rekapitalisasi senilai b. The recapitalisation fund of Rp5,000,000 is
Rp5.000.000 dikonversi dengan 5.000.000 converted into 5,000,000 new shares issued
lembar saham baru yang diterbitkan oleh by Bank Mandiri with a nominal value of
Bank Mandiri dengan nilai nominal Rp1,000,000 (full amount) per share;
Rp1.000.000 (nilai penuh) per lembar
saham;
c. Terhadap sisa dana rekapitalisasi senilai c. The remaining recapitalisation fund amount of
Rp168.801.315 dibukukan sebagai agio Rp168,801,315 is recorded as share premium
pada struktur modal Bank Mandiri. within the capital structure of Bank Mandiri.
Dengan dilaksanakannya kuasi-reorganisasi oleh Through quasi-reorganisation, the Bank’s
Bank, saldo rugi sebelum kuasi-reorganisasi accumulated losses as of 30 April 2003 amounted
pada tanggal 30 April 2003 sebesar to Rp162,874,901 were eliminated against
Rp162.874.901 dieliminasi ke akun tambahan additional paid-in capital/share premium.
modal disetor/agio.
c. Distribusi laba bersih c. Distribution of net income
Dalam Rapat Umum Pemegang Saham Tahunan Based on the Annual General Meeting of
(“RUPST”) yang diadakan tanggal 14 Maret 2023 Shareholders (“AGMS”) held on 14 March 2023
dan 10 Maret 2022, para pemegang saham and 10 March 2022, the shareholders approved
menyetujui distribusi laba bersih tahun 2022 dan the distribution of the 2022 and 2021 net income
2021 sebagai berikut: as follows:
2022 2021
Dividen 24.702.382 16.816.893 Dividends
Laba ditahan Retained earnings
Belum ditentukan
penggunaannya 16.468.255 11.211.262 Unappropriated
41.170.637 28.028.155
Dividen per lembar saham Dividend per share
(nilai penuh) 529,34 360,64 (full amount)
Dividen atas laba bersih tahun 2022 sebesar Dividends from 2022 net income amounted to
Rp24.702.382 dibayarkan pada tanggal 12 April Rp24,702,382 were paid on 12 April 2023 and
2023 dan dividen atas laba bersih tahun 2021 dividends from 2021 net income amounted to
sebesar Rp16.816.893 dibayarkan pada tanggal Rp16,816,893 were paid on 6 April 2022.
6 April 2022. Pembagian dividen tersebut Distribution of dividends were recorded in the
dibukukan sebagai pengurang saldo laba dalam Consolidated Statements of Changes in Equity
Laporan Perubahan Ekuitas Konsolidasian with approval from RUPST.
sesuai dengan persetujuan RUPST.
1382 PT Bank Mandiri (Persero) Tbk 315
Page 876
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. EKUITAS (lanjutan) 40. EQUITY (continued)
d. Saham treasuri d. Treasury stock
Bank melakukan pembelian kembali saham Bank The Bank buyback its shares which was triggered
yang dipicu oleh perlambatan dan tekanan by a slowdown and economic pressure both
ekonomi baik secara regional dan nasional yang regionally and nationally, among others, was
antara lain disebabkan oleh wabah Covid-19. caused by the Covid-19 outbreak. Furthermore, the
Selanjutnya, kondisi perdagangan saham di condition of stock trading on the Indonesia Stock
Bursa Efek Indonesia sejak awal tahun 2020 Exchange from the beginning of 2020 to
sampai dengan tanggal 9 Maret 2020 mengalami 9 March 2020 experienced significant pressure as
tekanan yang signifikan yang diindikasikan dari indicated by a decrease in the Composite Stock
penurunan Indeks Harga Saham Gabungan Price Index (“IHSG”) of 18.46%. Furthermore, in
(“IHSG”) sebesar 18,46%. Selanjutnya, untuk order to provide an economic stimulus and reduce
memberikan stimulus perekonomian dan the impact of a significantly fluctuating market,
mengurangi dampak pasar yang berfluktuasi Financial Service Authority (FSA) issued SEOJK
secara signifikan maka OJK mengeluarkan No. 3/SEOJK.04/2020, to ease Issuers or Public
SEOJK No. 3/SEOJK.04/2020, yang bertujuan Companies to carry out corporate action to buy
untuk memberi kemudahan bagi Emiten atau back shares without violating applicable laws and
Perusahaan Publik untuk melakukan aksi regulations. This is one of the considerations for
korporasi pembelian saham kembali tanpa the Bank to carry out the buyback process.
melanggar peraturan perundang-undangan yang
berlaku. Hal ini menjadi salah satu pertimbangan
bagi Bank untuk melakukan proses pembelian
kembali saham (buyback).
Dalam hal pembelian kembali saham, Bank For the share buyback, the Bank also refers to
mengacu pada Peraturan OJK FSA Regulation No. 2/POJK.04/2013 regarding the
No. 2/POJK.04/2013 tentang Pembelian Kembali Buyback Shares Issued by Issuers or Public
Saham Yang Dikeluarkan Oleh Emiten atau Companies in Market Conditions that Flu ctuate
Perusahaan Publik Dalam Kondisi Pasar Yang Significantly ("POJK No. 2/POJK.04/2013") as
Berfluktuasi Secara Signifikan (“POJK amended by POJK No. 13 Year 2023 regarding
No. 2/POJK.04/2013”) sebagaimana diubah Policy In Maintaining Performance And
dengan POJK No. 13 Tahun 2023 Tentang Capital Market Stability In Significantly Fluctuating
Kebijakan Dalam Menjaga Kinerja Dan Stabilitas Market Conditions. FSA Circular Letter No.
Pasar Modal Pada Kondisi Pasar Yang 3/SEOJK.04/2020 regarding Other Conditions as
Berfluktuasi Secara Signifikan. Surat Edaran OJK Market Conditions with Significant Fluctuation in
No. 3/SEOJK.04/2020 tentang Kondisi Lain the Implementation of Share Buybacks Issued by
Sebagai Kondisi Pasar Yang Berfluktuasi Secara Issuers or Public Companies ("SEOJK No.
Signifikan Dalam Pelaksanaan Pembelian 3/SEOJK.04/2020").
Kembali Saham Yang Dikeluarkan Oleh Emiten
Atau Perusahaan Publik (“SEOJK
No. 3/SEOJK.04/2020”).
Pembelian kembali saham Bank dilakukan The buyback of the shares were carried out in
secara bertahap untuk periode 3 (tiga) bulan stages for a period of 3 (three) months starting
terhitung sejak tanggal 20 Maret 2020 sampai from 20 March 2020 to 19 June 2020, where the
dengan 19 Juni 2020 dimana pelaksanaan buyback transactions were carried out through the
transaksi pembelian saham dilaksanakan melalui Indonesia Stock Exchange. Until the period of
Bursa Efek Indonesia. Sampai dengan periode share buyback, the Bank has bought back
Pembelian Kembali Saham tersebut, Bank 35,400,000 (full amount) shares with a total
membeli kembali 35.400.000 (angka penuh) acquisition value of Rp150,895 which are recorded
lembar saham dengan total nilai perolehan as treasury shares, which are a deduction of
sebesar Rp150.895 yang dicatat sebagai saham equity.
treasuri yang merupakan pengurang ekuitas.
Sesuai dengan Keterbukaan Informasi Bank In accordance with the Bank's Disclosure of
pada tanggal 17 Juni 2022, per tanggal Information on 17 June 2022, as of 31 December
31 Desember 2022 Bank sudah tidak memiliki 2022 the Bank no longer owns treasury shares.
saham treasuri. Berdasarkan keputusan Rapat Based on the decision of the Bank's Annual
Umum Pemegang Saham Tahunan Bank tanggal General Meeting of Shareholders on 10 March
10 Maret 2022 antara lain telah disetujui 2022, among others, it has been approved the
pengalihan saham hasil pembelian kembali transfer of shares resulting from the buyback in
saham (buyback) pada tahun 2020 yang 2020 which are kept as treasury shares of the
disimpan sebagai saham treasuri (treasury stock) Bank in the amount of 35,400,000 (thirty five
Bank sejumlah 35.400.000 (tiga puluh lima juta million four hundred thousand) shares, on 15 June
empat ratus ribu) lembar saham, pada tanggal 2022 the Bank has completed the entire process of
15 Juni 2022 Bank telah menyelesaikan seluruh transferring the shares resulting from the buyback
proses pengalihan saham hasil buyback tersebut to the Bank's employees through the ESOP
kepada pegawai Bank melalui program ESOP program in the amount of 35,400,000 (thirty five
sejumlah 35.400.000 (tiga puluh lima juta empat million four hundred thousand) shares to 3,036
ratus ribu) lembar saham kepada 3.036 pegawai. employees
316 ANNUAL REPORT 2023 1383
Page 877
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. EKUITAS (lanjutan) 40. EQUITY (continued)
e. Pengalihan sebagian saham Seri B milik e. Transfer of part of the Series B shares owned
Negara Republik Indonesia kepada Indonesia by the Republic of Indonesia to the Indonesia
Investment Authority Investment Authority
Berdasarkan Peraturan Pemerintah RI No. 111 Based on Government Regulation of the Republic
Tahun 2021 tentang Penambahan Penyertaan of Indonesia No. 111 of 2021 concerning the
Modal Negara Republik Indonesia ke dalam Addition of the State Equity Participation of the
Modal Lembaga Pengelola Investasi telah Republic of Indonesia into the Capital of the
ditetapkan penambahan penyertaan modal Investment Management Institution, it has been
negara kepada Lembaga Pengelola Investasi stipulated that the addition of the state's equity
(dalam hal ini Indonesia Investment Authority). participation to the Investment Management
Penambahan penyertaan modal tersebut berasal Institution (in this case the Indonesia Investment
dari pengalihan sebagian saham seri B milik Authority). The additional shares participation
Negara Republik Indonesia pada Bank. comes from the transfer of part of the Series B
shares owned by the Republic of Indonesia to the
Bank.
Selanjutnya sesuai dengan Akta Notaris No. 32 Furthermore, according to the Notary Deed No. 32
tanggal 23 Desember 2021 tentang Perjanjian dated 23 December 2021 regarding the Agreement
Pengalihan Hak atas Saham Negara Republik on the Transfer of Rights to the Shares of the
Indonesia pada Perusahaan Perseroan (Persero) Republic of Indonesia in PT Bank Mandiri
PT Bank Mandiri (Persero) Tbk kepada dan (Persero) Tbk. to and with the purpose of addition
Dalam Rangka Penambahan Penyertaan Modal of the State Equity Participation of the Republic of
Negara Republik Indonesia ke dalam Modal Indonesia into the Capital of the Investment
Lembaga Pengelola Investasi, yang dibuat oleh Management Institution, made by Fathiah Helmi
Fathiah Helmi S.H., pengalihan sebagian saham S.H., the transfer of part of the Series B shares
seri B milik Negara Republik Indonesia pada belonging to the Republic of Indonesia in the Bank
Bank kepada Indonesia Investment Authority to the Indonesia Investment Authority has been
telah efektif setelah ditandantanganinya Akta effective after the signing of the Deed on
tersebut pada tanggal 23 Desember 2021. 23 December 2021.
Pengalihan sebagian saham seri B milik Negara The transfer of part of the Series B shares owned
Republik Indonesia pada Bank kepada Indonesia by the Republic of Indonesia in the Bank to the
Investment Authority sejumlah 3.733.333.333 Indonesia Investment Authority in the amount of
lembar saham atau sebesar 8%, sehingga saham 3,733,333,333 shares or 8%, so that the Series B
seri B milik Negara Republik Indonesia pada shares owned by the Republic of Indonesia in the
Bank menjadi sejumlah 24.266.666.666 lembar Bank became 24,266,666,666 shares or 52%.
saham atau sebesar 52%.
41. PENDAPATAN BUNGA DAN PENDAPATAN 41. INTEREST INCOME AND SHARIA INCOME
SYARIAH
Pendapatan bunga dan pendapatan syariah adalah Interest income and sharia income are as follow:
sebagai berikut:
2023 2022
Pendapatan bunga Interest income
Kredit yang diberikan 84.335.234 69.373.441 Loans
Obligasi pemerintah 16.410.277 16.771.870 Government bonds
Pendapatan pembiayaan konsumen 6.285.050 4.962.803 Consumer financing income
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 3.224.536 1.445.773 and other banks
Efek-efek 2.742.203 2.795.951 Marketable securities
Tagihan lainnya – transaksi Others receivables - trade
perdagangan 712.280 552.983 transactions
Marjin 32.979 32.373 Margin
Lain-lain 5.062 8.681 Others
113.747.621 95.943.875
Pendapatan syariah Sharia income
Keuntungan murabahah dan
istishna bersih 12.646.821 11.446.687 Net murabahah and istishna
Bagi hasil musyarakah 5.853.512 4.727.321 Musyarakah profit sharing
Ijarah bersih 199.037 122.195 Net ijarah
Bagi hasil mudharabah 97.479 142.040 Mudharabah profit sharing
18.796.849 16.438.243
132.544.470 112.382.118
1384 PT Bank Mandiri (Persero) Tbk 317
Page 878
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
41. PENDAPATAN BUNGA DAN PENDAPATAN 41. INTEREST INCOME AND SHARIA INCOME
SYARIAH (lanjutan) (continued)
Termasuk dalam pendapatan bunga dari kredit yang Included in interest income from loans is interest
diberikan adalah pendapatan bunga atas bagian yang income recognised on the non-impaired portion of the
tidak mengalami penurunan nilai dari kredit yang impaired loans for the year ended 31 December 2023
mengalami penurunan nilai untuk tahun yang berakhir and 2022 amounted to Rp319,605 and Rp294,592 and
pada tanggal 31 Desember 2023 dan 2022 masing- fees and commissions income directly attributable to
masing sebesar Rp319.605 dan Rp294.592 dan lending activities amortised using effective interest rate
pendapatan bunga dari provisi dan komisi yang method for the year ended 31 December 2023 and
berkaitan langsung dengan kegiatan pemberian kredit 2022 amounted to Rp2,744,344 and Rp2,921,410,
yang diamortisasi berdasarkan metode suku bunga respectively.
efektif untuk tahun yang berakhir pada tanggal
31 Desember 2023 dan 2022 masing-masing sebesar
Rp2.744.344 dan Rp2.921.410.
Pada tanggal 31 Desember 2023 dan 2022, termasuk As of 31 December 2023 and 2022 included in interest
dalam pendapatan bunga dan pendapatan syariah di income and sharia income was income from
atas adalah pendapatan dari pihak berelasi terkait transaction with related parties on government bonds
transaksi obligasi pemerintah dan SPN masing- and treasury bills amounted to Rp16,410,277 and
masing sebesar Rp16.410.277 dan Rp16.771.870 Rp16,771,870, respectively (Note 56).
(Catatan 56).
42. BEBAN BUNGA DAN BEBAN SYARIAH 42. INTEREST EXPENSE AND SHARIA EXPENSE
Rincian beban bunga dan beban syariah terdiri atas: Interest expense and sharia expense are incurred on the
following:
2023 2022
Beban bunga Interest expense
Giro 10.601.021 5.517.701 Demand deposits
Deposito berjangka 9.480.299 7.130.837 Time deposits
Pinjaman yang diterima 4.624.638 2.509.641 Fund borrowings
Efek-efek yang diterbitkan 2.484.487 2.320.021 Debt securities issued
Tabungan 2.082.251 1.983.441 Saving deposits
Efek-efek yang dijual dengan janji Securities sold under agreements
dibeli kembali (repo) 1.390.571 983.166 to repurchase (repo)
Pinjaman dan efek - efek Subordinated loans and
subordinasi 1.461 1.788 marketable securities
30.664.728 20.446.595
2023 2022
Beban syariah Sharia expense
Deposito mudharabah 4.148.029 2.874.965 Mudharabah time deposits
Musytarakah - mudharabah Musytarakah - mudharabah
musytarakah 812.767 387.406 musytarakah
Tabungan mudharabah 466.655 564.411 Mudharabah saving deposits
Pembiayaan yang diterima 254.035 12.603 Fund borrowings
Sertifikat investasi Interbank Mudharabah
mudharabah antarbank 192.366 132.936 Investment Certificates
Investasi terikat 119.316 59.848 Restricted investments
5.993.168 4.032.169
36.657.896 24.478.764
318 ANNUAL REPORT 2023 1385
Page 879
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
42. BEBAN BUNGA DAN BEBAN SYARIAH (lanjutan) 42. INTEREST EXPENSE AND SHARIA EXPENSE
(continued)
Termasuk dalam beban bunga dan beban syariah di Included in interest expense and sharia expense are
atas adalah beban bunga dari transaksi dengan interest expense from related parties transactions related
pihak-pihak berelasi terkait beban bunga atas to interest expense of fund borrowing for the year ended
pinjaman yang diterima untuk tahun yang berakhir 31 December 2023 and 2022 amounted to Rp80,863
pada tanggal 31 Desember 2023 dan 2022 masing- and Rp31,672, respectively (Note 56).
masing sebesar Rp80.863 dan Rp31.672 (Catatan
56).
43. PENDAPATAN PROVISI DAN KOMISI 43. FEES AND COMMISIONS
2023 2022
Kredit yang diberikan dan Loans
piutang/pembiayan syariah 4.464.991 3.954.380 and sharia receivables/financing
Transaksi e-channel 3.891.213 3.821.188 E-channel transactions
Transaksi simpanan 3.000.540 2.830.370 Deposit transactions
Kartu kredit 2.772.976 2.305.867 Credit cards
Pengiriman uang, kliring dan Remittances, clearings and
inkaso 1.717.102 1.104.758 collections
Transaksi perdagangan 1.570.871 1.464.015 Trade transactions
Efek-efek 1.274.341 1.337.244 Marketable securities
Penasihat Keuangan 398.818 1.288.663 Financial advisor
Kustodian dan wali amanat 277.576 248.109 Custodian and trustee
Bancassurance dan reksadana 97.000 171.623 Bancassurance and mutual funds
Pendapatan ganti rugi Restructuring compensation
restrukturisasi (ta'wid) 32.214 31.530 income (ta'wid)
Lain-lain 650.768 244.401 Others
20.148.410 18.802.148
Lain-lain terutama terdiri dari pendapatan provisi dan Others mainly consist of fees and commissions from
komisi dari asuransi terkait kredit/pembiayaan yang loans/financing insurance, cash management fees, short
diberikan, fee cash management, fee notifikasi message service (SMS) notification fees to customers,
melalui short message service (SMS) kepada tax payment distribution service fees, and Livin’ point
nasabah, fee jasa pelayanan penyaluran pembayaran redemption fees.
pajak, dan fee redemption Livin’ point.
44. PENDAPATAN DARI KELOMPOK NILAI WAJAR 44. INCOME FROM FAIR VALUE THROUGH PROFIT OR
MELALUI LABA RUGI - NETO LOSS CLASSIFICATION - NET
2023 2022
Keuntungan atas transaksi Gain from derivatives
derivatif - neto 1.760.204 2.734.125 transactions - net
Keuntungan/(kerugian) dari
penjualan - neto 1.017.536 (137.458) Gain/(loss) from sales - net
Pendapatan bunga 641.205 811.673 Interest income
Keuntungan yang belum Unrealised gain/(loss)
direalisasi dari kenaikan nilai from incrase/decrease
wajar - neto 54.851 86.069 in fair value - net
Perubahan nilai wajar investasi dari Changes in fair value of
Investasi pemegang polis (933.091) 1.236.623 policyholders’ investment
Penurunan liabilitas Decrease in unit-link
kontrak unit-link 933.091 (1.236.623) contracts liability
Total 3.473.796 3.494.409 Total
1386 PT Bank Mandiri (Persero) Tbk 319
Page 880
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
45. PENDAPATAN OPERASIONAL LAINNYA - LAIN- 45. OTHER OPERATING INCOME – OTHERS
LAIN
2023 2022
Penerimaan kembali atas pokok kredit Recoveries from written-off
dan piutang/pembiayaan syariah loans and sharia receivables/
yang telah dihapusbukukan 11.659.856 7.830.026 financing principal
Pendapatan administrasi dan Other administration and
komisi lainnya 1.883.199 1.962.664 commission income
Pendapatan dividen reksadana dan Dividend income from mutual fund
investasi saham 935.681 654.297 and shares investment
Pendapatan denda 874.039 696.574 Penalty income
Penerimaan kembali atas bunga Recovery from
kredit yang telah written-off
dihapusbukukan 499.361 221.623 interest from loans
Pendapatan sewa mesin Electronic Data Capture (“EDC”)
Electronic Data Capture (“EDC”) 384.437 65.094 rent income
Keuntungan dari penyertaan 75.238 221.830 Investment Income
Pendapatan bea materai 58.961 60.243 Stamp duty income
Safety deposit box 38.231 39.901 Safety deposit box
Lain-lain 491.637 231.894 Others
Total 16.900.640 11.984.146 Total
46. PEMBENTUKAN CADANGAN KERUGIAN 46. ALLOWANCE FOR IMPAIRMENT LOSSES
PENURUNAN NILAI
2023 2022
(Pembentukan)/pembalikan cadangan (Allowance)/reversal for provision of
kerugian penurunan nilai atas: impairment losses on:
Giro pada bank lain Current accounts with other banks
(Catatan 5d) (11.800) 5.165 (Note 5d)
Penempatan pada bank lain Placements with other banks
(Catatan 6e) 2.418 (1.948) (Note 6e)
Efek-efek (Catatan 7g) (132.628) 26.899 Marketable securities (Note 7g)
Tagihan lainnya - transaksi Other receivables - trade
perdagangan (Catatan 9d) 91.037 (27.813) transactions (Note 9d)
Kredit yang diberikan Loans
(Catatan 12A.e, 12B.j) (9.791.701) (15.451.121) (Note 12A.e, 12B.j)
Piutang pembiayaan konsumen Consumer financing receivables
(Catatan 13d) (1.277.661) (708.402) (Note 13d)
Investasi bersih dalam sewa Net investment finance leases
pembiayaan (Catatan 14d) (7.120) (32.438) (Note 14d)
Tagihan akseptasi (Catatan 15d) (59.315) 146.934 Acceptance receivables (Note 15d)
Penyertaan saham (Catatan 16c) 33.917 (53.658) Investments in shares (Note16c)
Total (11.152.853) (16.096.382) Total
320 ANNUAL REPORT 2023 1387
Page 881
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
47. PEMBENTUKAN PENYISIHAN LAINNYA DAN 47. PROVISION FOR OTHER ALLOWANCES AND
KERUGIAN RISIKO OPERASIONAL - NETO OPERATIONAL RISK LOSSES - NET
2023 2022
(Pembentukan)/pembalikan (Allowance)/reversal provision
penyisihan atau beban atas: or expenses of:
Estimasi kerugian yang timbul Estimated losses arising
dari kasus hukum 20.451 11.353 from legal cases
Kerugian risiko operasional - Losses from operational risk -
klien, produk & business activity
praktek bisnis (149) (821) disruption and system failure
Kerugian risiko operasional - Operational Risk Loss Bucket -
kerusakan aset fisik (436) (109) Physical Asset Damage
Denda/sanksi (1.006) (502) Fines/penalty
Kerugian risiko operasional - Operational Risk Loss -
gangguan aktivitas bisnis Business Disruption
dan kegagalan sistem (2.670) (3.172) and System Failure
Kerugian risiko operasional - Losses from operational risk
Manajemen eksekusi, - Management execution,
pengiriman & pemrosesan (10.193) (41.610) delivering and processing
Kerugian risiko operasional - Losses from operational risk
kecurangan eksternal (22.080) (44.671) - external fraud
Kerugian risiko operasional - Losses from operational risk
kecurangan internal (52.002) (15.411) - internal fraud
Aset lain-lain (Catatan 20) 153.700 (187.130) Other assets (Note 20)
Total 85.615 (282.073) Total
48. KEUNTUNGAN DARI PENJUALAN EFEK-EFEK DAN 48. GAIN ON SALE OF MARKETABLE SECURITIES
OBLIGASI PEMERINTAH - NETO AND GOVERNMENT BONDS - NET
2023 2022
Obligasi pemerintah 65.666 643.693 Government bonds
Efek-efek 59.629 255.886 Marketable securities
Total 125.295 899.579 Total
49. BEBAN GAJI DAN TUNJANGAN 49. SALARIES AND EMPLOYEE BENEFITS EXPENSES
2023 2022
Gaji, upah, pensiun dan Salaries, wages, pension and
tunjangan pajak 13.197.224 12.374.788 tax allowances
Bonus dan lainnya 3.911.252 5.295.609 Bonuses and others
Tunjangan Hari Raya (THR), Religious holidays allowance,
cuti dan beban terkait lainnya 2.974.092 2.798.097 leave and other related expenses
Kesejahteraan pegawai 1.861.634 1.932.576 Employee benefits in kind
Penyisihan cadangan tantiem 1.097.048 832.292 Provision for tantiem
Pembentukan penyisihan cadangan Allowance of provision for
uang penghargaan pegawai 890.059 868.322 post-employment benefits
Pendidikan dan pelatihan 491.780 540.062 Training and education
Total 24.423.089 24.641.746 Total
1388 PT Bank Mandiri (Persero) Tbk 321
Page 882
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
49. BEBAN GAJI DAN TUNJANGAN (lanjutan) 49. SALARIES AND EMPLOYEE BENEFITS EXPENSES
(continued)
Jumlah gaji dan tunjangan, bonus dan tantiem, Total gross salaries and allowances, bonus and
imbalan kerja jangka panjang Dewan Komisaris, tantiem, long-term employment benefits of the Boards
Direksi, Komite Audit dan Komite Pemantau Risiko, of Commissioners, Directors, Audit Committee and Risk
Dewan Pengawas Syariah, serta Senior Executive Oversight Committee, Sharia Supervisory Board and
Vice President dan Senior Vice President masing- Senior Executive Vice President and Senior Vice
masing sebesar Rp2.030.660 dan Rp1.837.516 President are amounted to Rp2,030,660 and
(Catatan 56) untuk tahun yang berakhir pada tanggal Rp1,837,516 (Note 56) for the year ended
31 Desember 2023 dan 2022, dengan rincian sebagai 31 December 2023 and 2022, respectively, as follows:
berikut:
2023
Imbalan
Gaji dan kerja jangka
Tunjangan/ Bonus dan panjang/
Salaries Tantiem/ Long-term
and Bonus and employment
allowance tantiem benefits Total
Dewan Komisaris 87.448 208.595 7.087 303.130 The Board of Commissioners
Direksi 268.315 557.623 32.982 858.920 Directors
Komite Audit dan Audit Committee and
Komite Pemantau Risiko 7.229 269 231 7.729 Risk Oversight Committee
Dewan Pengawas Syariah 2.857 4.005 - 6.862 Sharia Supervisory Board
Senior Executive Senior Executive
Vice President dan Vice Presidents and
Senior Vice President 507.297 319.343 27.379 854.019 Senior Vice President
Total 873.146 1.089.835 67.679 2.030.660 Total
2022
Imbalan
Gaji dan kerja jangka
Tunjangan/ Bonus dan panjang/
Salaries Tantiem/ Long-term
and Bonus and employment
allowance tantiem benefits Total
Dewan Komisaris 81.674 179.241 5.959 266.874 The Board of Commissioners
Direksi 236.859 465.350 24.670 726.879 Directors
Komite Audit dan Audit Committee and
Komite Pemantau Risiko 7.523 432 22 7.977 Risk Oversight Committee
Dewan Pengawas Syariah 2.906 3.170 - 6.076 Sharia Supervisory Board
Senior Executive Senior Executive
Vice President dan Vice Presidents and
Senior Vice President 466.432 340.129 23.149 829.710 Senior Vice President
Total 795.394 988.322 53.800 1.837.516 Total
322 ANNUAL REPORT 2023 1389
Page 883
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
50. BEBAN UMUM DAN ADMINISTRASI 50. GENERAL AND ADMINISTRATIVE EXPENSES
2023 2022
Jasa profesional 4.722.209 5.144.072 Professional fees
Barang/jasa pihak ketiga Goods/services provided by
lainnya 3.338.043 2.967.607 third parties
Promosi 2.303.064 2.077.000 Promotion
Perbaikan dan pemeliharaan 1.863.193 1.776.904 Repairs and maintenance
Penyusutan aset hak guna Depreciation of right of use assets
(Catatan 18a) 1.772.254 1.852.876 (Note 18a)
Penyusutan aset tetap yang dimiliki Depreciation of fixed assets
(Catatan 18a) 1.640.978 1.565.310 (Note 18a)
Amortisasi aset takberwujud Amortisation of intangible assets
(Catatan 19) 1.153.670 1.095.451 (Note 19)
Komunikasi 1.145.675 1.454.794 Communication
Keperluan kantor 1.118.673 883.617 Office supplies
Sewa 813.808 897.454 Rent
Transportasi 673.456 602.830 Transportations
Listrik, air dan gas 510.922 527.378 Electricity, water and gas
Pajak selain pajak penghasilan 249.826 234.587 Tax other than income tax
Perjalanan dinas 242.237 172.226 Traveling
Zakat 189.730 141.405 Zakat
Premi asuransi 182.542 100.714 Insurance premium
Tanggung jawab sosial dan Social and environmental
lingkungan 174.673 52.902 responsibility
Bunga atas liabilitas sewa Interest on lease liability
(Catatan 18a) 69.114 64.025 (Note 18a)
Keamanan 43.110 52.054 Security
Program pemerintah 22.103 54.108 Government program
Rekrutmen 15.031 15.571 Recruitment
Lain-lain 488.583 369.667 Others
Total 22.732.894 22.102.552 Total
Untuk tahun yang berakhir pada tanggal For the year ended 31 December 2023 and 2022,
31 Desember 2023 dan 2022, beban promosi promotions expenses include the reward/prize
termasuk beban hadiah undian dana pihak ketiga expenses of third party funds amounted to Rp51,116
masing-masing sebesar Rp51.116 dan Rp55.423. and Rp55,423, respectively.
Tanggung Jawab Sosial dan Lingkungan (“TJSL”) Social and environmental responsibility (“TJSL”) is an
merupakan komitmen berkelanjutan untuk ongoing commitment to contribute to economic
memberikan kontribusi kepada pengembangan development and the Bank's concern for the
ekonomi dan kepedulian Bank kepada masyarakat. community. Based on the Regulation of Minister of
Berdasarkan Peraturan Menteri Badan Usaha Milik State-Owned Enterprises Number PER-1/MBU/03/2023
Negara Nomor PER-1/MBU/03/2023 tentang regarding Special Assignments and Social and
Penugasan Khusus dan Program Tanggung Jawab Environmental Responsibility Programs of State-Owned
Sosial dan Lingkungan Badan Usaha Milik Negara Enterprises (“SOE”) stated that the SOE's TJSL
bahwa Program TJSL BUMN dilakukan secara Program is carried out in a systematic and integrated
sistematis dan terpadu untuk menjamin pelaksanaan, manner to ensure the implementation, success
pencapaian keberhasilan serta pengelolaan dampak achievement and management of the impact of the
Program TJSL BUMN sesuai dengan prioritas SOE's TJSL Program in accordance with the priorities
dan/atau pencapaian dari tujuan Program TJSL and/or achievement of the objectives of the SOE's
BUMN yang berpedoman pada rencana kerja Bank. TJSL Program which guided by the Bank’s work plan.
Pelaksanaan Program TJSL PT Bank Mandiri The implementation of the PT Bank Mandiri (Persero)
(Persero) Tbk. yaitu dalam bentuk bantuan dan/atau Tbk. TJSL Program is in the form of support and/or
kegiatan lainnya dan dilaksanakan dengan other activities and is carried out with a focus on
mengutamakan fokus bidang pendidikan, lingkungan, education, environment, and development of micro and
dan pengembangan usaha mikro dan usaha kecil. small businesses. Realization of the on balance sheet
Pada tanggal 31 Desember 2023 dan 2022, realisasi as of 31 December 2023 and 2022 was Rp174,673 and
pencapaian TJSL berdasarkan anggaran kegiatan Rp52,902, respectively, while from the off balance
yang diperhitungkan sebagai biaya pada BUMN sheet as of 31 December 2023 and 2022 were RpNil
dalam tahun anggaran berjalan (on balance sheet) and Rp84,728, respectively.
sebesar Rp174.673 dan Rp52.902 sedangkan
realisasi pencapaian TJSL berdasarkan penyisihan
sebagian laba bersih BUMN pada tanggal
31 Desember 2023 dan 2022 (off-balance sheet)
sebesar RpNihil dan Rp84.728.
1390 PT Bank Mandiri (Persero) Tbk 323
Page 884
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
50. BEBAN UMUM DAN ADMINISTRASI (lanjutan) 50. GENERAL AND ADMINISTRATIVE EXPENSES
(continued)
Lain-lain terutama terdiri dari beban penelitian & Others is consist of research and development
pengembangan, beban agency, beban keanggotaan expenses, agency expenses, membership fee
depository bank, beban izin perwakilan luar negeri depository Bank, overseas representative expenses
dan beban representasi. and representation exprenses.
51. DANA PENSIUN DAN PESANGON 51. PENSION PLAN AND SEVERANCE PAY
Sesuai dengan kebijakan Bank, selain gaji, pegawai Under the Bank’s policy, other than salaries, employees
juga mendapatkan fasilitas dan tunjangan berupa are entitled to allowances and benefits, such as
Tunjangan Hari Raya (THR), fasilitas kesehatan, uang religious holiday allowance, medical reimbursements,
duka dan santunan duka, tunjangan cuti, fasilitas bereavement money and benefits, leave allowance,
jabatan untuk jabatan tertentu, program pensiun untuk functional allowance for certain levels, pension plan for
pegawai tetap, insentif sesuai dengan kinerja pegawai permanent employees, incentives based on employee’s
dan Bank serta manfaat untuk pegawai yang berhenti and the Bank’s performance and post-employment
bekerja sesuai dengan Undang-undang di Bidang benefits in accordance with prevailing Employment Law
Ketenagakerjaan dan Perjanjian Kerja Bersama Bank and Bank Mandiri Collective Labor Agreement.
Mandiri.
Dana pensiun Pension plan
Bank Mandiri memiliki 5 (lima) Dana Pensiun yang Bank Mandiri has 5 (five) Pension Funds in the form of
berbentuk Dana Pensiun Pemberi Kerja (DPPK) yang Employer Pension Funds (DPPK) consisting of 1 (one)
terdiri dari 1 (satu) Dana Pensiun yang Pension Fund that organizes a Defined Contribution
menyelenggarakan Program Pensiun Iuran Pasti Pension Program (PPIP) and 4 (four) Pension Funds
(PPIP) dan 4 (empat) Dana Pensiun yang that organizes a Defined Benefit Pension Program
menyelenggarakan Program Pensiun Manfaat Pasti (PPMP) as follows:
(PPMP) sebagai berikut:
a. Dana Pensiun Bank Mandiri (Program Pensiun a. Bank Mandiri Pension Fund (Defined Contribution
Iuran Pasti) Pension Program)
Dana Pensiun Bank Mandiri yang Dana Pensiun Pemberi Kerja Program Pensiun
menyelenggarakan Program Pensiun Iuran Pasti Iuran Pasti (DPPK-PPIP) or Bank Mandiri Pension
(DPPK - PPIP) didirikan pada tanggal 1 Agustus Fund (Dana Pensiun Bank Mandiri (DPBM)) which
1999 berdasarkan Keputusan Direksi Bank was established on 1 August 1999 based on Board
Mandiri No. 004/KEP.DIR/1999 tanggal 26 April of Directors’s resolution No. 004/KEP.DIR/1999
1999 tentang Peraturan Dana Pensiun dari Dana dated 26 April 1999 regarding Pension Plan of
Pensiun Bank Mandiri. Peraturan Dana Pensiun Bank Mandiri’s pension fund. Regulation
dari Dana Pensiun Bank Mandiri telah mendapat established by Bank Mandiri pension fund were
pengesahan dari Menteri Keuangan Republik approved by the Minister of Finance of the
Indonesia berdasarkan Surat Keputusan Menteri Republic of Indonesia through its Decision Letter
Keuangan Republik Indonesia No. No. KEP/300/KM.017/1999 dated 14 July 1999 and
KEP/300/KM.017/1999 tanggal 14 Juli 1999 dan was published in the Additional of the State
diumumkan di dalam Tambahan Lembaran Berita Gazette of the Republic of Indonesia No. 62 dated
Negara Republik Indonesia No. 62 tanggal 3 August 1999.
3 Agustus 1999.
Peraturan Dana Pensiun dari Dana Pensiun Bank The regulations for Pension Funds from Bank
Mandiri telah disesuaikan terakhir berdasarkan Mandiri Pension Funds have been last adjusted
Keputusan Direksi PT Bank Mandiri (Persero) based on the Decree of the Board of Directors of
Tbk. No. KEP.DIR/4/2022 tanggal 9 Februari PT Bank Mandiri (Persero) Tbk. No.
2022. Penyesuaian dilakukan dalam rangka KEP.DIR/4/2022 dated 9 February 2022. The
penyelenggaraan Pembayaran Manfaat Pensiun adjustment was made in the framework of
secara Berkala oleh Dana Pensiun Bank Mandiri implementing Periodic Pension Benefit Payments
dan telah mendapatkan pengesahan dari by the Bank Mandiri Pension Fund and has
Otoritas Jasa Keuangan berdasarkan Keputusan received approval from the Financial Services
Dewan Komisioner Otoritas Jasa Keuangan Authority based on the Decree of the Board of
No. KEP-246/NB.11/2022 tanggal 25 April 2022 Commissioners of the Financial Services Authority
dan diumumkan di dalam Tambahan Lembaran No. KEP-246/NB.11/2022 dated 25 April 2022 and
Berita Negara Republik Indonesia No. 45 tanggal announced in the Additional of the State Gazette of
7Juni 2022. the Republic of Indonesia No. 45 dated 7 June
2022.
324 ANNUAL REPORT 2023 1391
Page 885
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
a. Dana Pensiun Bank Mandiri (Program Pensiun a. Bank Mandiri Pension Fund (Defined Contribution
Iuran Pasti) (lanjutan) Pension Program) (continued)
Iuran pensiun yang dibukukan atas nama The pension contribution is recorded for each
masing-masing Peserta ditanggung bersama members, which jointly borne by the employer and
oleh Pemberi Kerja dan Peserta: the members:
1. Peserta wajib membayar iuran sebesar 5% 1. The member is obliged to contribute 5% (five
(lima persen) dari Penghasilan Dasar percent) of basic pension income.
Pensiun.
2. Pemberi Kerja wajib membayar iuran 2. The employer is obliged to contribute 10%
sebesar 10% (sepuluh persen) dari (ten percent) of basic pension income.
Penghasilan Dasar Pensiun.
Dana Pensiun Bank Mandiri menginvestasikan The Bank Mandiri’s pension funds invest their
beberapa sumber keuangannya antara lain pada financial resources including deposits on call at
deposito on call Bank Mandiri. Saldo deposito on Bank Mandiri. Balance on deposit on call as of
call tersebut pada tanggal 31 Desember 2023 31 December 2023 and 2022 amounted to
dan 2022 masing-masing sebesar Rp13.050 dan Rp13,050 and Rp9,200, respectively. The interest
Rp9.200. Tingkat suku bunga atas deposito rate of the deposits are the same with interest rate
tersebut adalah sama dengan suku bunga atas for third party time deposits.
deposito berjangka pihak ketiga.
Untuk tahun yang berakhir pada tanggal For the year ended 31 December 2023 and 2022,
31 Desember 2023 dan 2022, Bank telah Bank has paid pension contribution of Rp570,809
membayar iuran pensiun masing-masing sebesar and Rp538,691, respectively.
Rp570.809 dan Rp538.691.
b. Dana Pensiun Bank Mandiri (Program Pensiun b. Bank Mandiri Pension Fund (Defined Benefit
Manfaat Pasti) Pension Program)
Bank Mandiri memiliki 4 (empat) Dana Pensiun Four employer’s pension funds provide defined
yang menyelenggarakan Program Pensiun benefits program (DPPK-PPMP), which from the
Manfaat Pasti (DPPK - PPMP) sebagai berikut: merger of 4 (four) legacy banks, namely:
1. Dana Pensiun Bank Mandiri Satu (Bank 1. Dana Pensiun Bank Mandiri Satu (Bank Bumi
Bumi Daya), Daya),
2. Dana Pensiun Bank Mandiri Dua (Bank 2. Dana Pensiun Bank Mandiri Dua (Bank
Dagang Negara), Dagang Negara),
3. Dana Pensiun Bank Mandiri Tiga (Bank 3. Dana Pensiun Bank Mandiri Tiga (Bank Exim)
Exim) dan and
4. Dana Pensiun Bank Mandiri Empat (Bank 4. Dana Pensiun Bank Mandiri Empat (Bank
Pembangunan Indonesia). Pembangunan Indonesia),
Peserta program pensiun manfaat pasti adalah The members of the pension funds are employees
mereka yang berasal dari Bank Peserta from Participating Bank with working period of
Penggabungan dengan masa kerja tiga tahun three years or more at the merger date which were
atau lebih pada saat penggabungan yang terdiri active employees, ex employees (resigned but did
dari pegawai aktif bank, mantan karyawan not transfer his/her right to other pension fund) and
(karyawan yang berhenti bekerja dan tidak retired members.
mengalihkan haknya ke dana pensiun lain) dan
pensiunan.
1392 PT Bank Mandiri (Persero) Tbk 325
Page 886
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
b. Dana Pensiun Bank Mandiri (Program Pensiun b. Bank Mandiri Pension Fund (Defined Benefit
Manfaat Pasti) (lanjutan) Pension Program) (continued)
Peraturan Dana Pensiun dari Dana Pensiun Bank The regulations for Pension Funds from Dana
Mandiri Satu (DPBM Satu), Dana Pensiun Bank Pensiun Bank Mandiri Satu (DPBM Satu), Dana
Mandiri Dua (DPBM Dua), Dana Pensiun Bank Pensiun Bank Mandiri Dua (DPBM Dua), Dana
Mandiri Tiga (DPBM Tiga) dan Dana Pensiun Pensiun Bank Mandiri Tiga (DPBM Tiga) and Dana
Bank Mandiri Empat (DPBM Empat) telah Pensiun Bank Mandiri Empat (DPBM Empat) have
mengalami beberapa kali perubahan, hal tersebut been changed several times, in order to comply
dilakukan dalam rangka menyesuaikan dengan with the applicable laws and regulations, as
peraturan perundang-undangan yang berlaku follows:
yaitu:
1. Dana Pensiun Bank Mandiri Satu 1. Dana Pensiun Bank Mandiri Satu
(“DPBMS") (“DPBMS")
Dalam rangka penggabungan PT Bank For the purpose of the merger of PT Bank
Bumi Daya (Persero) ke dalam PT Bank Bumi Daya (Persero) into PT Bank Mandiri
Mandiri (Persero), telah ditetapkan (Persero), a Decree of the Board of Directors
Keputusan Direksi PT Bank Mandiri of PT Bank Mandiri (Persero) No.
(Persero) Nomor 021A/KEP.DIR/1999 021A/KEP.DIR/1999 dated 31 July 1999 was
tanggal 31 Juli 1999 yang telah mendapat stipulated, which was approved by the
pengesahan Menteri berdasarkan Keputusan Minister based on Decree No. KEP-
Nomor KEP-394/KM.17/1999 tanggal 394/KM.17/1999 dated 15 November 1999,
15 November 1999, dengan nama Dana under the name Dana Pensiun Bank Mandiri
Pensiun Bank Mandiri Satu. Satu.
Peraturan Dana Pensiun dari Dana Pensiun The Pension Fund Regulations of the Dana
Bank Mandiri Satu telah disesuaikan terakhir Pensiun Bank Mandiri Satu have been
berdasarkan Keputusan Direksi PT Bank adjusted recently by Decree of the Board of
Mandiri (Persero) Tbk. Nomor Directors of PT Bank Mandiri (Persero) Tbk.
KEP.DPB1/001/2023 tanggal 15 Maret 2023. Number KEP.DPB1/001/2023 dated 15 March
Penyesuaian dilakukan dalam rangka 2023. The amendment was made in order to
pemberian Manfaat Lain dalam Bentuk provide Other Benefits in the form of
Manfaat Tambahan Tahun 2023 kepada Additional Benefits year 2023 to Dana
Dana Pensiun Bank Mandiri Satu, Dana Pensiun Bank Mandiri Satu, Dana Pensiun
Pensiun Bank Mandiri Dua, Dana Pensiun Bank Mandiri Dua, Dana Pensiun Bank
Bank Mandiri Tiga dan Dana Pensiun Bank Mandiri Tiga and Dana Pensiun Bank Mandiri
Mandiri Empat. Empat.
Perubahan Peraturan Dana Pensiun dari The amendment to the Pension Fund
Dana Pensiun Bank Mandiri Satu ini, telah Regulation of Dana Pensiun Bank Mandiri
mendapat pengesahan dari Otoritas Jasa Satu has been authorized by the Financial
Keuangan berdasarkan Keputusan Dewan Services Authority based on the Decision of
Komisioner Otoritas Jasa Keuangan Nomor the Board of Commissioners of the Financial
KEP-23/D.05/2023 tanggal 5 April 2023 Services Authority Number KEP-23/D.05/2023
Tentang Pengesahan Atas Peraturan Dana dated 5 April 2023 regarding the Ratification
Pensiun dari Dana Pensiun Bank Mandiri of the Pension Fund Regulation of Dana
Satu dan diumumkan di dalam Tambahan Pensiun Bank Mandiri Satu and has been
Lembaran Berita Negara Republik Indonesia announced in the Additional to the State
No. 36 tanggal 5 Mei 2023. Gazette of the Republic of Indonesia No.36
dated 5 May 2023.
326 ANNUAL REPORT 2023 1393
Page 887
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
b. Dana Pensiun Bank Mandiri (Program Pensiun b. Bank Mandiri Pension Fund (Defined Benefit
Manfaat Pasti) (lanjutan) Pension Program) (continued)
2. Dana Pensiun Bank Mandiri Dua 2. Dana Pensiun Bank Mandiri Dua
(“DPBMD") (“DPBMD")
Dalam rangka penggabungan PT Bank For the purpose of the merger of PT Bank
Dagang Negara (Persero) ke dalam PT Bank Dagang Negara (Persero) into PT Bank
Mandiri (Persero), telah ditetapkan Mandiri (Persero), a Decree of the Board of
Keputusan Direksi PT Bank Mandiri Directors of PT Bank Mandiri (Persero)
(Persero) Nomor 021B/KEP.DIR/1999 No. 021B/KEP.DIR/1999 dated 31 July 1999
tanggal 31 Juli 1999, yang telah mendapat was stipulated, which was approved by the
pengesahan Menteri berdasarkan Keputusan Minister based on Decree No. KEP-
Nomor: KEP-395/KM.17/1999 tanggal 395/KM.17/1999 dated 15 November 1999,
15 November 1999, dengan nama Dana under the name Dana Pensiun Bank Mandiri
Pensiun Bank Mandiri Dua. Dua.
Peraturan Dana Pensiun dari Dana Pensiun The Pension Fund Regulations of Dana
Bank Mandiri Dua telah disesuaikan terakhir Pensiun Bank Mandiri Dua have been
berdasarkan Keputusan Direksi PT Bank adjusted recently by Decree of the Board of
Mandiri (Persero) Tbk. Nomor Directors of PT Bank Mandiri (Persero) Tbk.
KEP.DPB2/001/2023 tanggal 15 Maret 2023. Number KEP.DPB2/001/2023 dated 15 March
Penyesuaian dilakukan dalam rangka 2023. The amendment was made in order to
pemberian Manfaat Lain dalam Bentuk provide Other Benefits in the form of
Manfaat Tambahan Tahun 2023 kepada Additional Benefits year 2023 to Dana
Dana Pensiun Bank Mandiri Satu, Dana Pensiun Bank Mandiri Satu, Dana Pensiun
Pensiun Bank Mandiri Dua, Dana Pensiun Bank Mandiri Dua, Dana Pensiun Bank
Bank Mandiri Tiga dan Dana Pensiun Bank Mandiri Tiga and Dana Pensiun Bank Mandiri
Mandiri Empat. Empat.
Perubahan Peraturan Dana Pensiun dari This amendment to the Pension Fund
Dana Pensiun Bank Mandiri Dua ini, telah Regulations of Dana Pensiun Bank Mandiri
mendapat pengesahan dari Otoritas Jasa Dua has been authorized by the Financial
Keuangan berdasarkan Keputusan Dewan Services Authority (OJK) based on the Decree
Komisioner Otoritas Jasa Keuangan Nomor of the Board of Commissioners of the
KEP-24/D.05/2023 tanggal 5 April 2023 Financial Services Authority Number KEP-
Tentang Pengesahan Atas Peraturan Dana 24/D.05/2023 dated 5 April 2023 regarding the
Pensiun dari Dana Pensiun Bank Mandiri Ratification of Pension Fund Regulations of
Dua dan diumumkan di dalam Tambahan Dana Pensiun Bank Mandiri Dua and has
Lembaran Berita Negara Republik Indonesia been announced in the Additional to the State
No. 36 tanggal 5 Mei 2023. Gazette of the Republic of Indonesia No.36
dated 5 May 2023.
3. Dana Pensiun Bank Mandiri Tiga 3. Dana Pensiun Bank Mandiri Tiga
(“DPBMT") (“DPBMT")
Dalam rangka penggabungan PT Bank For the purpose of the merger of PT Bank
Ekspor Impor Indonesia (Persero) ke dalam Ekspor Impor Indonesia (Persero) into
PT Bank Mandiri (Persero), telah ditetapkan PT Bank Mandiri (Persero), a Decree of the
Keputusan Direksi PT Bank Mandiri Board of Directors of PT Bank Mandiri
(Persero) Nomor 021C/KEP.DIR/1999 (Persero) No. 021C/KEP.DIR/1999 dated 31
tanggal 31 Juli 1999, yang telah mendapat July 1999 was stipulated, which was approved
pengesahan Menteri berdasarkan Keputusan by the Minister based on the Decree No. KEP-
Nomor KEP-396/KM.17/1999 tanggal 396/KM.17/1999 dated 15 November 1999,
15 November 1999, dengan nama Dana under the name Dana Pensiun Bank Mandiri
Pensiun Bank Mandiri Tiga. Tiga.
Peraturan Dana Pensiun dari Dana Pensiun The Pension Fund Regulations of Dana
Bank Mandiri Tiga telah disesuaikan terakhir Pensiun Bank Mandiri Tiga have been
berdasarkan Keputusan Direksi PT Bank adjusted recently by Decree of the Board of
Mandiri (Persero) Tbk. Nomor Directors of PT Bank Mandiri (Persero) Tbk.
KEP.DPB3/001/2023 tanggal 15 Maret 2023. Number KEP.DPB3/001/2023 dated 15 March
Penyesuaian dilakukan dalam rangka 2023. The amendment was made in order to
pemberian Manfaat Lain dalam Bentuk provide Other Benefits in the form of
Manfaat Tambahan Tahun 2023 kepada Additional Benefits year 2023 to Dana
Dana Pensiun Bank Mandiri Satu, Dana Pensiun Bank Mandiri Satu, Dana Pensiun
Pensiun Bank Mandiri Dua, Dana Pensiun Bank Mandiri Dua, Dana Pensiun Bank
Bank Mandiri Tiga dan Dana Pensiun Bank Mandiri Tiga and Dana Pensiun Bank Mandiri
Mandiri Empat. Empat.
1394 PT Bank Mandiri (Persero) Tbk 327
Page 888
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
b. Dana Pensiun Bank Mandiri (Program Pensiun b. Bank Mandiri Pension Fund (Defined Benefit
Manfaat Pasti) (lanjutan) Pension Program) (continued)
3. Dana Pensiun Bank Mandiri Tiga 3. Dana Pensiun Bank Mandiri Tiga
(“DPBMT") (lanjutan) (“DPBMT") (continued)
Perubahan Peraturan Dana Pensiun dari The amendment to the Pension Fund
Dana Pensiun Bank Mandiri Tiga ini, telah Regulation of Dana Pensiun Bank Mandiri
mendapat pengesahan dari Otoritas Jasa Tiga has been authorized by the Financial
Keuangan berdasarkan Keputusan Dewan Services Authority based on the Decision of
Komisioner Otoritas Jasa Keuangan Nomor the Board of Commissioners of the Financial
KEP-25/D.05/2023 tanggal 5 April 2023 Services Authority Number KEP-25/D.05/2023
Tentang Pengesahan Atas Peraturan Dana dated 5 April 2023 regarding the Ratification
Pensiun dari Dana Pensiun Bank Mandiri of the Pension Fund Regulation of Dana
Tiga dan diumumkan di dalam Tambahan Pensiun Bank Mandiri Tiga and has been
Lembaran Berita Negara Republik Indonesia announced in the Additional to the State
No. 36 tanggal 5 Mei 2023. Gazette of the Republic of Indonesia No.36
dated 5 May 2023.
4. Dana Pensiun Bank Mandiri Empat 4. Dana Pensiun Bank Mandiri Empat
(“DPBME") (“DPBME")
Dalam rangka penggabungan PT Bank For the purpose of the merger of PT Bank
Pembangunan Indonesia (Persero) ke dalam Pembangunan Indonesia (Persero) into PT
PT Bank Mandiri (Persero), telah ditetapkan Bank Mandiri (Persero), a Decree of the Board
Keputusan Direksi PT Bank Mandiri of Directors of PT Bank Mandiri (Persero)
(Persero) No. 021D/KEP.DIR/1999 tanggal No. 021D/KEP.DIR/1999 dated 31 July 1999
31 Juli 1999, yang telah mendapat was stipulated, which was approved by the
pengesahan Menteri berdasarkan Keputusan Minister based on Decree No. KEP-
Nomor KEP-397/KM.17/1999 tanggal 397/KM.17/1999 dated 15 November 1999,
15 November 1999, dengan nama Dana under the name Dana Pensiun Bank Mandiri
Pensiun Bank Mandiri Empat. Empat.
Peraturan Dana Pensiun dari Dana Pensiun The Pension Fund Regulations of Dana
Bank Mandiri Empat telah disesuaikan Pensiun Bank Mandiri Empat have been
terakhir berdasarkan Keputusan Direksi adjusted recently by Decree of the Board of
PT Bank Mandiri (Persero) Tbk. Directors of PT Bank Mandiri (Persero) Tbk.
No. KEP.DPB4/001/2023 tanggal 15 Maret Number KEP.DPB4/001/2023 dated 15 March
2023. Penyesuaian dilakukan dalam rangka 2023. The amendment was made in order to
pemberian Manfaat Lain dalam Bentuk provide Other Benefits in the form of
Manfaat Tambahan Tahun 2023 kepada Additional Benefits year 2023 to Dana
Dana Pensiun Bank Mandiri Satu, Dana Pensiun Bank Mandiri Satu, Dana Pensiun
Pensiun Bank Mandiri Dua, Dana Pensiun Bank Mandiri Dua, Dana Pensiun Bank
Bank Mandiri Tiga dan Dana Pensiun Bank Mandiri Tiga and Dana Pensiun Bank Mandiri
Mandiri Empat. Empat.
Perubahan Peraturan Dana Pensiun dari The amendment to the Pension Fund
Dana Pensiun Bank Mandiri Empat ini, telah Regulations of Dana Pensiun Bank Mandiri
mendapat pengesahan dari Otoritas Jasa Empat has been authorized by the Financial
Keuangan berdasarkan Keputusan Dewan Services Authority based on the Decision of
Komisioner Otoritas Jasa Keuangan the Board of Commissioners of the Financial
No. KEP-26/D.05/2023 tanggal 5 April 2023 Services Authority Number KEP-26/D.05/2023
Tentang Pengesahan Atas Peraturan Dana dated 5 April 2023 regarding the Ratification
Pensiun dari Dana Pensiun Bank Mandiri of the Pension Fund Regulations of Dana
Empat dan diumumkan di dalam Tambahan Pensiun Bank Mandiri Empat and has been
Lembaran Berita Negara Republik Indonesia announced in the Additional to the State
No. 36 tanggal 5 Mei 2023. Gazette of the Republic of Indonesia No.36
dated 5 May 2023.
Perhitungan aktuaria atas liabilitas manfaat The actuarial calculation on pension benefits
pensiun untuk Bank saja pada tanggal liability for Bank only as of 31 December 2023 and
31 Desember 2023 dan 2022 didasarkan atas 31 December 2022 were based on estimated
estimasi perhitungan aktuaria untuk tahun yang actuarial calculation for the year ended
berakhir pada tanggal 31 Desember 2023 dan 31 December 2023 and 2022 as stated in report of
2022 yang tercantum pada laporan dari Kantor Enny Diah Awal Actuary Consultant Firm dated
Konsultan Aktuaria Enny Diah Awal tanggal 4 January 2024 and 3 January 2023 with method
4 Januari 2024 dan 3 Januari 2023 dengan of “Projected Unit Credit”.
metode Projected Unit Credit.
328 ANNUAL REPORT 2023 1395
Page 889
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
Asumsi-asumsi yang digunakan untuk tahun yang The assumptions used for the year ended 31 December
berakhir tanggal 31 Desember 2023 dan 2022 adalah 2023 and 2022 are as follows:
sebagai berikut:
DPBMS DPBMD DPBMT DPBME
6,70% (2022: 7,30% per 6,70% (2022: 7,30% per 6,70% (2022: 7,30% per 6,70% (2022: 7,30% per
Tingkat diskonto tahun/ 7.30% per annum) tahun/ 7.30% per annum) tahun/ 7.30% per annum) tahun/ 7.30% per annum) Discount rate
Tingkat pengembalian Expected rate of
aset dana pensiun 8% (2022: 9,5% per 8% (2022: 9,5% per 8% (2022: 9,5% per 8% (2022: 9,5% per return on pension
yang diharapkan tahun/per annum) tahun/per annum) tahun/per annum) tahun/per annum) plan assets
Masa kerja yang Per 31 Juli 1999/ Per 31 Juli 1999/ Per 31 Juli 1999/ Per 31 Juli 1999/ Working period
digunakan As of 31 July 1999 As of 31 July 1999 As of 31 July 1999 As of 31 July 1999 used
(Gaji Pokok + Tunjangan
Keluarga) x Tunjangan
kemahalan cabang yang
terdaftar pada tanggal
Gaji Pokok + Tunjangan 31 Juli 1999 yang telah
Gaji Pokok x Indeks yang lainnya yang terdaftar pada disesuaikan
terdaftar pada tanggal tanggal 31 Juli 1999 yang pada tanggal Gaji Dasar yang terdaftar
31 Juli 1999 yang telah telah disesuaikan 31 Desember 2002/ pada tanggal 31 Juli 1999
disesuaikan pada tanggal pada tanggal (Basic Salary + Family yang telah disesuaikan
31 Desember 2002/ 31 Desember 2002/ Allowance) x Expensive pada tanggal
Basic Salary x Index Basic Salary + Other allowance for branches 31 Desember 2002/
Penghasilan Dasar registered on 31 July 1999, Benefits registered on 31 registered on 31 July 1999, Basic Salary registered on Pensionable
Pensiun (PhDP) which adjusted on 31 July 1999, which adjusted on which adjusted on 31 31 July 1999, which adjusted salary
yang digunakan December 2002 31 December 2002 December 2002 on 31 December 2002 (PhDP) used
Tingkat kenaikan Expected rates of
PhDP Nihil/Nil Nihil/Nil Nihil/Nil Nihil/Nil PhDP increase
Tabel tingkat
kematian 80% UN 2010 Male 80% UN 2010 Male 80% UN 2010 Male 80% UN 2010 Male Mortality rate table
Usia 23 - 29 = 10,00% Usia 23 - 29 = 10,00% Usia 23 - 29 = 10,00% Usia 23 - 29 = 10,00%
Usia 30 - UPN = 3,50% Usia 30 - UPN = 3,50% turun Usia 30 - UPN = 3,50% Usia 30 - UPN = 3,50% turun
turun linear s.d. 0,00%/ linear s.d. 0,00%/ turun linear s.d. 0,00%/ linear s.d. 0,00%/
Age 23 - 29 = 10.00% Age 23 - 29 = 10.00% Age 23 - 29 = 10.00% Age 23 - 29 = 10.00%
Age 30 - Normal Retirement Age 30 - Normal Retirement Age 30 - Normal Retirement Age 30 - Normal Retirement
Tingkat pengunduran Age = 3.50% decreasing Age = 3.50% decreasing Age = 3.50% decreasing Age = 3.50% decreasing
diri linearly up to 0.00% linearly up to 0.00% linearly up to 0.00% linearly up to 0.00% Turnover rate
10,00% dari tingkat mortalita/ 10,00% dari tingkat mortalita/ 10,00% dari tingkat mortalita/ 10,00% dari tingkat mortalita/
Tingkat kecacatan 10.00% of mortality rate 10.00% of mortality rate 10.00% of mortality rate 10.00% of mortality rate Disability rate
Metode aktuaria Projected Unit Credit Projected Unit Credit Projected Unit Credit Projected Unit Credit Actuarial method
48 tahun sampai dengan 56
tahun disesuaikan
berdasarkan strata/ 56 tahun untuk 56 tahun untuk 56 tahun untuk
Usia pensiun normal 48 years old to 56 years semua strata/ semua strata/ semua strata/ Normal retirement age
(“UPN”) depending on the Grades 56 years old for all Grades 56 years old for all Grades 56 years old for all Grades (“UPN”)
Tingkat Expected rate of
kenaikan manfaat pension benefit
pensiun Nihil/Nil Nihil/Nil Nihil/Nil 2,00% per tahun/per year increase
Tarif pajak progresif Tarif pajak progresif Tarif pajak progresif Tarif pajak progresif
berdasarkan UU RI No.7 berdasarkan UU RI No.7 berdasarkan UU RI No.7 berdasarkan UU RI No.7
tahun 2021/ Progressive tax tahun 2021/ Progressive tax tahun 2021/ Progressive tax tahun 2021/ Progressive tax
rate based on UU RI No.7 rate based on UU RI No.7 rate based on UU RI No.7 rate based on UU RI No.7
(2022: 3,00% (2022: 3,00% (2022: 3,00% (2022: 3,00%
Tarif pajak rata-rata dari imbalan/of benefit) dari imbalan/of benefit) dari imbalan/of benefit) dari imbalan/of benefit) Average tax rates
Estimasi nilai kini liabilitas manfaat pensiun dan nilai The present value of the pension benefit obligations and
wajar aset bersih pada tanggal 31 Desember 2023 net fair value of plan assets as of 31 December 2023 are
adalah sebagai berikut: as follows:
2023
DPBMS DPBMD DPBMT DPBME
Nilai kini liabilitas Present value of the pension
manfaat pensiun (1.252.727) (1.383.448) (570.853) (439.812) benefit obligation
Nilai wajar aset program 1.295.271 1.404.869 583.862 586.699 Fair value of plan assets
Funded status 42.544 21.421 13.009 146.887 Funded Status
Batas aset (asset ceiling)*) (42.544) (21.421) (13.009) (146.887) Asset ceiling*)
Aset program manfaat Pension plan program
pensiun yang diakui assets recognised in
di laporan posisi - - - - consolidated statement
keuangan konsolidasian**) of financial position **)
*) Tidak terdapat akumulasi kerugian aktuarial bersih dan biaya jasa lalu yang *) There are no unrealised accumulated actuarial loss-net nor unrealised past
belum diakui serta tidak terdapat nilai kini dari manfaat ekonomis yang service cost and there are no present value of available future refunds or
tersedia dalam bentuk pengembalian dana dari program atau pengurangan reductions of future contributions.
iuran masa depan.
**) Tidak ada aset yang diakui di laporan posisi keuangan konsolidasian karena **) There are no plan assets recognised in the consolidated statement of financial
ketentuan yang disyaratkan dalam PSAK 24 mengenai “Imbalan Kerja” tidak position because the requirements under SFAS No. 24 regarding “Employee
terpenuhi. Benefits” are not fulfilled.
1396 PT Bank Mandiri (Persero) Tbk 329
Page 890
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
Estimasi nilai kini liabilitas manfaat pensiun dan nilai The present value of the pension benefit obligations and
wajar aset bersih pada tanggal 31 Desember 2022 net fair value of plan assets as of 31 December 2022 are
adalah sebagai berikut: as follows:
2022
DPBMS DPBMD DPBMT DPBME
Nilai kini liabilitas Present value of the pension
manfaat pensiun (1.321.307) (1.453.642) (600.389) (466.605) benefit obligation
Nilai wajar aset program 1.420.106 1.465.542 626.880 608.820 Fair value of plan assets
Funded status 98.799 11.900 26.491 142.215 Funded Status
Batas aset (asset ceiling)*) (98.799) (11.900) (26.491) (142.215) Asset ceiling*)
Aset program manfaat Pension plan program
pensiun yang diakui assets recognised in
di laporan posisi consolidated statement
keuangan konsolidasian**) - - - - of financial position **)
*) Tidak terdapat akumulasi kerugian aktuarial bersih dan biaya jasa lalu yang *) There are no unrealised accumulated actuarial loss-net nor unrealised past
belum diakui serta tidak terdapat nilai kini dari manfaat ekonomis yang service cost and there are no present value of available future refunds or
tersedia dalam bentuk pengembalian dana dari program atau pengurangan reductions of future contributions.
iuran masa depan.
**) Tidak ada aset yang diakui di laporan posisi keuangan konsolidasian karena **) There are no plan assets recognised in the consolidated statement of financial
ketentuan yang disyaratkan dalam PSAK 24 mengenai “Imbalan Kerja” tidak position because the requirements under SFAS No. 24 regarding “Employee
terpenuhi. Benefits” are not fulfilled.
Komposisi aset program dari masing-masing dana The composition of plan assets from Pension Fund for
pensiun pada tanggal 31 Desember 2023 dan 2022 the year ended 31 December 2023 and 2022 are as
terdiri dari: follows:
2023
DPBMS DPBMD DPBMT DPBME
Deposito 5% 5% 1% 16% Time deposit
Obligasi 34% 39% 11% 17% Bonds
Penempatan langsung 8% 23% 35% 3% Direct placement
Tanah dan bangunan 28% 4% 31% 0% Land and building
Saham 1% 1% 0% 0% Shares
Surat Berharga Negara 24% 28% 22% 63% Treasury bills
Lain-lain 0% 0% 0% 1% Others
Total 100% 100% 100% 100% Total
2022
DPBMS DPBMD DPBMT DPBME
Deposito 8% 6% 2% 10% Time deposit
Obligasi 35% 41% 13% 22% Bonds
Penempatan langsung 8% 20% 31% 3% Direct placement
Tanah dan bangunan 26% 4% 33% 6% Land and building
Saham 2% 2% 0% 0% Shares
Surat Berharga Negara 21% 26% 21% 59% Treasury bills
Lain-lain 0% 1% 0% 0% Others
Total 100% 100% 100% 100% Total
330 ANNUAL REPORT 2023 1397
Page 891
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
Undang-undang di Bidang Ketenagakerjaan dan Labor Law and Bank Mandiri Collective Labor
Perjanjian Kerja Bersama Bank Mandiri Agreement
Bank Mandiri telah menerapkan kebijakan akuntansi Bank Mandiri has implemented an accounting policy for
imbalan kerja PSAK No. 24 dengan mengakui employment benefits SFAS No. 24 to recognise
cadangan atas tunjangan masa kerja pegawai provision for employee service entitlements. Bank
(employee service entitlements). Bank Mandiri Mandiri recognizes provisions for employee long
mengakui cadangan atas tunjangan masa kerja service benefits based on the Employment Law and
pegawai berdasarkan Undang-undang di Bidang and Bank Mandiri Collective Labor Agreements for the
Ketenagakerjaan dan Perjanjian Kerja Bersama Bank year ended 31 December 2023 and 2022 amounted to
Mandiri untuk tahun yang berakhir pada tanggal 31 Rp3,469,705 and Rp3,184,090 (including
Desember 2023 dan 2022 masing-masing sejumlah compensation benefits of Rp8,240 for resigned
Rp3.469.705 dan Rp3.184.090 (termasuk Rp8.240 employees which have not yet been paid and excluded
yang merupakan pesangon atas pegawai yang sudah from actuarial calculation), respectively, based on the
berhenti tetapi belum dibayarkan dan telah estimated post employment benefit in the independent
dikeluarkan dari perhitungan aktuarial) berdasarkan actuarial reports (Note 34).
perkiraan biaya uang penghargaan pegawai
sebagaimana tercantum dalam laporan aktuaria
independen (Catatan 34).
Penyisihan atas tunjangan masa kerja pegawai pada Provision for employee service entitlements as of
tanggal 31 Desember 2023 dan 2022 dihitung 31 December 2023 and 2022 are estimated using the
berdasarkan perhitungan hak masa kerja pegawai employees service entitlements calculation for the year
untuk tahun yang berakhir 31 Desember 2023 dan ended 31 December 2023 and 2022 as included in the
2022 sebagaimana tercantum dalam laporan aktuaria independent actuarial report of Enny Diah Awal Actuary
independen Kantor Konsultan Aktuaria Enny Diah Consultant Firm dated 4 January 2024 and 3 January
Awal tanggal 4 Januari 2024 dan 3 Januari 2023. 2023, respectively. The assumptions used by the
Asumsi-asumsi yang digunakan oleh aktuaria adalah actuary are as follows:
sebagai berikut:
a. Tingkat diskonto: 6,80% (2022: 7,30%) per tahun. a. Discount rate: 6.80% (2022: 7.30%) per annum.
b. Tingkat kenaikan gaji: 8,00%. b. Salary increase rate: 8.00%.
c. Tabel tingkat kematian yang digunakan Tabel c. Mortality rate table used is Indonesia Mortality
Mortalita Indonesia Tahun 2019. 2019.
d. Tingkat pengunduran diri: Usia 23 - 29 = 10,00% d. Turnover rate: Age 23 - 29 = 10.00% Age 30 -
Usia 30 - UPN = 3,50% turun linear s.d. 0,00%. Normal Retirement Age = 3.50% decreasing
linearly up to 0.00%.
e. Metode aktuaria adalah projected unit credit e. Actuarial method is projected unit credit method.
method.
f. Usia pensiun normal berkisar antara 36 tahun f. Normal retirement age between 36 to 56 years
sampai dengan 56 tahun disesuaikan according to the grades.
berdasarkan strata.
g. Tingkat kecacatan 10,00% dari kemungkinan g. Disability rate is 10.00% of death probability at
orang meninggal pada masing-masing usia. each age.
Jumlah yang diakui pada laporan posisi keuangan The amounts recognised in the statement of financial
ditentukan berdasarkan laporan aktuaria independen position are determined based on independent
sebagai berikut (Bank Mandiri saja): actuarial report as follows (Bank Mandiri only):
2023 2022
Cadangan atas tunjangan masa kerja Provision for post employment
pegawai yang diakui di laporan benefits presented in statement of
posisi keuangan 2.066.274 1.879.403 financial position
1398 PT Bank Mandiri (Persero) Tbk 331
Page 892
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
Undang-undang di Bidang Ketenagakerjaan dan Labor Law and Bank Mandiri Collective Labor
Perjanjian Kerja Bersama Bank Mandiri (lanjutan) Agreement (continued)
Mutasi nilai kini kewajiban pasti selama tahun berjalan The movement in present value of obligation over the
adalah sebagai berikut (Bank Mandiri saja): year is as follows (Bank Mandiri only):
2023 2022
Nilai kini kewajiban pada awal Beginning balance of present value
tahun 1.879.403 1.920.311 of obligation
Biaya jasa kini 198.515 200.823 Current service cost
Biaya pesangon 10.138 33.660 Severance payment
Biaya bunga 133.304 139.120 Interest fee
Biaya jasa lalu - 1.603 Past service cost
Pembayaran imbalan pasca-kerja (106.625) (130.766) Benefit paid
(Keuntungan)/kerugian aktuarial (48.461) (285.348) Actuarial gain
Nilai kini kewajiban pada akhir Ending balance of present
tahun 2.066.274 1.879.403 value of obligation
Jumlah yang diakui pada laporan laba rugi dan The amounts recognised in the statement of profit or
penghasilan komprehensif lain berdasarkan laporan loss and other comprehensive income based on
aktuaria independen adalah sebagai berikut (Bank independent actuarial report are as follows (Bank
Mandiri saja): Mandiri only):
Laba Rugi Profit or loss
2023 2022
Biaya jasa kini 208.653 234.483 Current service cost
Biaya bunga 133.304 139.120 Interest cost
Biaya jasa lalu - 1.603 Past service cost
Biaya uang penghargaan pegawai 341.957 375.206 Cost of pension benefits
Penghasilan Komprehensif Lain Other Comprehensive Income
2023 2022
Asumsi keuangan Financial assumptions
(perubahan asumsi) 91.329 41.455 (change in assumptions)
Penyesuaian pengalaman Experience adjustment
(demografi dan keuangan) (139.790) (326.803) (demographics and finances)
Keuntungan aktuarial yang diakui Actuarial gains recognized
pada penghasilan in other comprehensive
komprehensif lain (48.461) (285.348) income
332 ANNUAL REPORT 2023 1399
Page 893
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
Undang-undang di Bidang Ketenagakerjaan dan Labor Law and Bank Mandiri Collective Labor
Perjanjian Kerja Bersama Bank Mandiri (lanjutan) Agreement (continued)
Rekonsiliasi cadangan atas tunjangan masa kerja Reconciliations of provision for post employment benefits
pegawai adalah sebagai berikut: are as follows:
2023 2022
Bank Mandiri Bank Mandiri
Cadangan atas tunjangan masa kerja Beginning balance of provision for
pegawai awal tahun 1.879.403 1.920.311 post employment benefits
Biaya selama tahun berjalan 341.957 375.206 Expenses during the year
Pembayaran manfaat (106.625) (130.766) Payments of benefits
Keuntungan aktuarial yang diakui pada Recognition of actuarial gain in
penghasilan komprehensif lain (48.461) (285.348) other comprehensive income
Cadangan atas tunjangan Ending balance of provision for
masa kerja pegawai akhir tahun post employment benefits
(Bank Mandiri saja) 2.066.274 1.879.403 (Bank Mandiri only)
Entitas Anak Subsidiaries
Cadangan atas tunjangan masa Provision for post employment
kerja pegawai 1.395.191 1.296.447 benefits
Total cadangan atas tunjangan masa Total provision for post
kerja pegawai (Catatan 34) 3.461.465*) 3.175.850*) employment benefits (Note 34)
*) Pada tanggal 31 Desember 2023 dan 2022, jumlah tersebut tidak termasuk *) As of 31 December 2023 and 2022, the amount does not include unpaid
pesangon atas pegawai yang telah berhenti tetapi belum dibayarkan severance for resigned employees which have not yet been paid amounted
sebesar Rp8.240 yang telah dikeluarkan dari perhitungan aktuarial.
to Rp8,240, which was excluded from actuarial calculation.
Nilai kini liabilitas yang didanai, nilai wajar aset The present value of funded benefit obligations, fair
program dan surplus pada program untuk lima tahun value of plan assets and the surplus on the program for
terakhir yaitu (Bank Mandiri saja): the last five years, which are (Bank Mandiri only):
31 Desember/December
2023 2022 2021 2020 2019
Nilai kini kewajiban Present value of defined
imbalan pasti 2.066.274 1.879.403 1.920.311 2.811.930 2.984.609 benefit obligations
Nilai wajar aset program - - - - - Fair value of plan assets
Defisit program 2.066.274 1.879.403 1.920.311 2.811.930 2.984.609 Deficit in the plan
Penyesuaian pengalaman Experience adjustments
pada liabilitas program 139.790 114.748 309.589 228.319 330.750 on plan liabilities
Penyesuaian pengalaman Experience adjustments
pada aset program - - - - - on asset program
Apresiasi Pensiun Pension Appreciation
Bank Mandiri memberikan program apresiasi pensiun Bank Mandiri provides pension appreciation programs
kepada pegawai yang memasuki usia pensiun normal to employees who enter normal retirement age (age
(56 tahun). Program ini berlaku bagi pegawai yang 56). This program is eligible for employees who have
telah memasuki masa kerja 10 tahun. Nilai kini entered their ten years of service period. The present
kewajiban untuk cadangan atas program apresiasi value for provision of pension appreciation program as
pensiun per 31 Desember 2023 dan 2022 of 31 December 2023 and 2022 based on an actuarial
berdasarkan perhitungan aktuaria sebesar Rp83.508 calculation amounted to Rp83,508 and Rp67,151,
dan Rp67.151 (Catatan 34). respectively (Note 34).
1400 PT Bank Mandiri (Persero) Tbk 333
Page 894
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Apresiasi Pensiun (lanjutan) Pension Appreciation (continued)
Asumsi-asumsi yang digunakan untuk tahun yang The assumptions used for the year ending 31
berakhir 31 Desember 2023 dan 2022 adalah sebagai December 2023 and 2022 are as follows:
berikut:
a. Tingkat diskonto: 6,90% (2022: 7,30%) a. Discount rate: 6.90% (2022: 7.30%).
b. Harga emas: Rp1.120.000 (2022: Rp1.012.000) b. Gold price: Rp1,120,000 (2022: Rp1,012,000) (full
(nilai penuh) amount).
c. Tingkat kenaikan harga emas: 10,00% (2022: c. Increment rate of gold price: 10.00% (2022:
8,00%) 8.00%).
d. Tabel tingkat kematian yang digunakan Tabel d. Mortality rate table used is Indonesia Mortality
Mortalita Indonesia Tahun 2019 2019.
e. Tingkat kecacatan 10% dari kemungkinan orang e. Disability rate is 10% of death probability at each
meninggal pada masing-masing usia age.
f. Tingkat pengunduran diri: Usia 23 - 29 = 10,00% f. Turnover rate: Age 23 - 29 = 10.00% Age 30 -
Usia 30 - UPN = 3,50% turun linear s.d. 0,00%. Normal Retirement Age = 3.50% decreasing
linearly up to 0.00%.
g. Usia pensiun normal yaitu ketika pekerja g. Normal retirement age is until age of 56 years.
mencapai usia 56 tahun
h. Metode aktuaria adalah projected unit credit h. Actuarial method used is projected unit credit
method. method.
Mutasi nilai kini kewajiban pasti selama tahun berjalan The movement in present value of obligation over the
adalah sebagai berikut (Bank Mandiri saja): year is as follows (Bank Mandiri only):
2023 2022
Nilai kini kewajiban pada awal Beginning balance of present value
tahun 67.151 62.781 of obligation
Biaya selama tahun berjalan 14.471 11.261 Expenses during the year
Pembayaran manfaat (5.545) (5.140) Benefit paid
(Keuntungan)/kerugian aktuarial
yang diakui pada penghasilan Actuarial (gain)/losses through other
komprehensif lain 7.431 (1.751) comprehensive income
Nilai kini kewajiban pada akhir Ending balance of present value
tahun (Catatan 34) 83.508 67.151 of obligation (Note 34)
Jumlah yang diakui pada laporan laba rugi dan The amounts recognised in the statement of profit or
penghasilan komprehensif lain berdasarkan laporan loss and other comprehensive income based on
aktuaria independen adalah sebagai berikut (Bank independent actuarial report are as follows (Bank
Mandiri saja): Mandiri only):
Laba Rugi Profit or Loss
2023 2022
Biaya jasa kini 9.771 6.745 Current service cost
Biaya bunga 4.700 4.516 Interest cost
Biaya apresiasi pensiun 14.471 11.261 Cost of pension appreciation
334 ANNUAL REPORT 2023 1401
Page 895
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Penghasilan Komprehensif Lain Other Comprehensive Income
2023 2022
Asumsi keuangan Financial assumptions
(perubahan asumsi) 9.620 (866) (change in assumptions)
Penyesuaian pengalaman (2.189) (885) Experience adjustment
(Keuntungan)/kerugian Actuarial (gains)/losses
aktuarial yang diakui recognised in other
pada penghasilan comprehensive
komprehensif lain 7.431 (1.751) Income
Rekonsiliasi PVDBO (Bank Mandiri saja): Reconciliation of PVDBO (Bank Mandiri only):
2023
Apresiasi
UUK TK Pensiun/
dan/and Pension
DPBMS DPBMD DPBMT DPBME PKB BMRI appreciation
PVDBO pada awal tahun 1.321.307 1.453.643 600.389 466.605 1.879.403 67.151 Beginning balances of PVDBO
Biaya jasa kini - - - 198.515 9.771 Current service cost
Biaya bunga atas PVDBO 90.056 99.689 41.260 32.005 133.304 4.700 Interest cost of PVDBO
Biaya jasa lalu - - - - - Past service cost
Biaya pesangon - - - 10.138 - Severance pay
Pembayaran imbalan dari Benefit payments from
aset program (175.312) (176.085) (70.365) (56.355) (106.625) (5.545) plan assets
(Keuntungan)/kerugian Actuarial (gain)/losses
aktuarial dari PVDBO: from PVDBO:
(Keuntungan)/kerugian atas (Gain)/losses on change of
perubahan asumsi ekonomis 44.285 51.437 21.085 18.707 91.329 9.620 assumption in economic
(Keuntungan)/Kerugian atas
penyesuaian pengalaman (Gain)/losses on experience
(experience adjustment) (27.609) (45.236) (21.516) (21.150) (139.790) (2.189) adjustment
PVDBO pada akhir tahun 1.252.727 1.383.448 570.853 439.812 2.066.274 83.508 Ending balances of PVDBO
2022
Apresiasi
UUK TK Pensiun/
dan/and Pension
DPBMS DPBMD DPBMT DPBME PKB BMRI appreciation
PVDBO pada awal tahun 1.391.911 1.555.396 648.544 483.878 1.920.311 62.781 Beginning balances of PVDBO
Biaya jasa kini - - - - 200.823 6.745 Current service cost
Biaya bunga atas PVDBO 88.495 100.012 41.755 30.770 139.120 4.516 Interest cost of PVDBO
Biaya jasa lalu - - - - 1.603 - Past service cost
Biaya pesangon - - - - 33.660 - Severance pay
Pembayaran imbalan dari Benefit payments from
aset program (181.026) (169.254) (68.983) (62.751) (130.766) (5.140) plan assets
(Keuntungan)/kerugian Actuarial (gain)/losses
aktuarial dari PVDBO: from PVDBO:
(Keuntungan)/kerugian atas (Gain)/losses on change of
perubahan asumsi ekonomis (35.997) (44.465) (20.065) (12.007) 41.455 (866) assumption in economic
(Keuntungan)/Kerugian atas
penyesuaian pengalaman (Gain)/losses on experience
(experience adjustment) 57.924 11.954 (862) 26.715 (326.803) (885) adjustment
PVDBO pada akhir tahun 1.321.307 1.453.643 600.389 466.605 1.879.403 67.151 Ending balances of PVDBO
1402 PT Bank Mandiri (Persero) Tbk 335
Page 896
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Rekonsiliasi atas aset program (Bank Mandiri saja): Reconciliation of plan assets (Bank Mandiri only):
2023
DPBMS DPBMD DPBMT DPBME
Nilai wajar aset program pada Beginning fair value of
awal tahun 1.420.106 1.465.542 626.880 608.820 plan assets
Pembayaran imbalan dari Benefit payments from
aset program (175.312) (176.085) (70.365) (56.355) plan assets
Pendapatan bunga atas Interest income in
aset program 97.269 100.557 43.194 42.387 plan assets
Hasil aset program Result of plan assets
(tidak termasuk pendapatan bunga) (46.792) 14.855 (15.847) (8.153) (exclude interest income)
Nilai wajar aset program pada Ending fair value plan
akhir tahun 1.295.271 1.404.869 583.862 586.699 assets
2022
DPBMS DPBMD DPBMT DPBME
Nilai wajar aset program pada Beginning fair value of
awal tahun 1.530.656 1.592.830 653.055 654.604 plan assets
Pembayaran imbalan dari Benefit payments from
aset program (181.026) (169.254) (68.983) (62.751) plan assets
Pendapatan bunga atas Interest income in
aset program 97.929 102.558 42.062 42.379 plan assets
Hasil aset program Result of plan assets
(tidak termasuk pendapatan bunga) (27.453) (60.592) 746 (25.412) (exclude interest income)
Nilai wajar aset program pada Ending fair value plan
akhir tahun 1.420.106 1.465.542 626.880 608.820 assets
Mutasi penghasilan komprehensif lainnya: Movements in other comprehensive income:
Mutasi penghasilan komprehensif lainnya untuk Bank Movements in other comprehensive income for the
Mandiri saja untuk tahun yang berakhir pada tanggal Bank Mandiri only for the year ended 31 December
31 Desember 2023 dan 2022 adalah sebagai berikut: 2023 and 2022 as follows:
2023
Apresiasi
UUK TK Pensiun/
dan/and Pension
DPBMS DPBMD DPBMT DPBME PKB BMRI appreciation
Akumulasi keuntungan aktuarial Accumulated of actuarial gains
awal tahun - - - - 1.821.130 4.592 on beginning year
Keuntungan/(kerugian) aktuarial Actuarial gain/(loss) of
tahun berjalan - - - - 48.461 (7.431) the current year
Akumulasi keuntungan/(kerugian) Accumulated actuarial gains/(loss)
aktuarial akhir tahun - - - - 1.869.591 (2.839) on ending year
2022
Apresiasi
UUK TK Pensiun/
dan/and Pension
DPBMS DPBMD DPBMT DPBME PKB BMRI appreciation
Akumulasi keuntungan aktuarial Accumulated of actuarial gains
awal tahun - - - - 1.535.782 2.841 on beginning year
Keuntungan/(kerugian) aktuarial Actuarial gain/(loss) of
tahun berjalan - - - - 285.348 1.751 the current year
Akumulasi keuntungan/(kerugian) Accumulated actuarial gains/(loss)
aktuarial akhir tahun - - - - 1.821.130 4.592 on ending year
336 ANNUAL REPORT 2023 1403
Page 897
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Jatuh tempo dari manfaat pada tanggal 31 Desember Employee benefits liabilities maturing on 31 December
2023 dan 2022 adalah sebagai berikut untuk UUK No. 2023 and 2022 related to UUK No. 13/2003 are as
13/2003: follows:
2023 2022
Tahun ke-1 182.474 158.350 Year 1
Tahun ke-2 211.216 189.223 Year 2
Tahun ke-3 293.287 246.688 Year 3
Tahun ke-4 332.295 331.017 Year 4
Tahun ke-5 380.269 380.023 Year 5
Tahun ke-6 dan seterusnya 9.439.553 8.074.873 Year 6 and others
Total 10.839.094 9.380.174 Total
Rata-rata durasi kewajiban manfaat pasti adalah 7,15 The average duration of the defined benefit obligation
dan 10,42 tahun, dan kewajiban iuran pasti adalah is 7.15 and 10.42 years and the defined contribution
11,33 dan 15,57 tahun per tanggal 31 Desember obligation is 11.33 and 15.57 years as of 31 December
2023 dan 2022. 2023 and 2022, respectively.
Perhitungan aktuaria atas liabilitas manfaat pensiun Actuary’s calculation of employee pension benefits for
untuk Bank saja pada tanggal 31 Desember 2023 dan Bank only as of 31 December 2023 and 2022 were
2022 didasarkan atas estimasi perhitungan aktuaria based on estimated actuarial calculation for the year
untuk tahun yang berakhir pada tanggal 31 Desember ended 31 December 2023 and 2022, that listed in the
2023 dan 2022 yang tercantum pada laporan dari report from the Enny Diah Awal Actuary Consultant
Kantor Konsultan Aktuaria Enny Diah Awal tanggal Firm dated 4 January 2024 and 3 January 2023 using
4 Januari 2024 dan 3 Januari 2023 dengan metode the Projected Unit Credit method.
Projected Unit Credit.
Penyisihan atas tunjangan masa kerja pegawai pada Provision for employee service entitlements of
tanggal 31 Desember 2023 and 2022 Entitas Anak Subsidiaries as of 31 December 2023 and 2022 were
telah dihitung oleh aktuaria independen sebagaimana calculated by an independent actuary as included in the
tercantum dalam laporan aktuaria independen independent actuarial report as follows:
sebagai berikut:
Nama Entitas Anak/ Aktuaria independen/
Name of Subsidiaries Independent actuary 2023 2022
Kantor Konsultan Aktuaria Steven & Mouritz/ 15 Desember/ 9 Januari/
PT Bank Syariah Indonesia Tbk. Steven & Mouritz Actuarial Consultant Office December 2023 January 2023
Kantor Konsultan Aktuaria Steven & Mouritz/ 3 Januari/ 30 Desember/
PT Mandiri Sekuritas Steven & Mouritz Actuarial Consultant Office January 2024 December 2022
Kantor Konsultan Aktuaria Nandi dan Sutama/ 19 Januari/ 6 Januari/
PT Bank Mandiri Taspen Nandi and Sutama Actuarial Consultant Office January 2024 January 2023
Kantor Konsultan Aktuaria Steven & Mourits/ 2 Januari/ 2 Januari/
PT Mandiri Tunas Finance Steven & Mouritz Actuarial Consultant Office January 2024 January 2023
Kantor Konsultan Aktuaria Steven & Mourits/ 5 Januari/ 11 Januari/
PT AXA Mandiri Financial Services Steven & Mouritz Actuarial Consultant Office January 2024 January 2023
Kantor Konsultan Aktuaria Nurichwan/ 3 Januari/ 2 Januari/
PT Asuransi Jiwa InHealth Indonesia Nurichwan Actuarial Consulting Office January 2024 January 2023
Kantor Konsultan Aktuaria Bambang Sudrajad/ 15 Januari/ 31 Desember/
PT Mandiri Utama Finance Bambang Sudrajad Actuarial Consultant Office January 2024 December 2022
1404 PT Bank Mandiri (Persero) Tbk 337
Page 898
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Sensitivitas dari kewajiban imbalan pasti terhadap The sensitivity of the defined benefit obligation to
perubahan asumsi aktuaria adalah sebagai berikut changes in actuarial assumptions are as follows
(Bank Mandiri saja) (tidak diaudit): (Bank Mandiri only) (unaudited):
2023 2022
Perubahan asumsi: Changes of assumptions:
Kenaikan 1% tingkat diskonto (1.934.239) (1.714.955) 1% increase in discount rate
Penurunan 1% tingkat diskonto 2.215.459 2.112.449 1% decrease in discount rate
52. BEBAN OPERASIONAL LAINNYA - LAIN-LAIN - 52. OTHER OPERATING EXPENSES - OTHERS - NET
NETO
2023 2022
Premi asuransi untuk program Insurance premiums on third party
penjaminan dana nasabah 2.878.304 2.677.069 funds guarantee program
Beban provisi dan komisi 1.091.973 973.805 Fees and commissions expenses
Iuran regulator 958.286 861.434 Regulator fee
Beban terkait dengan transaksi Fees related to credit card and
ATM dan kartu kredit 773.748 492.891 ATM transaction
Kompensasi tenaga pemasaran Insurance marketing personnel
asuransi 304.118 312.418 compensation
Fee bancassurance 145.369 187.065 Bancassurance fee
Komisi asuransi kelompok 68.423 74.634 Group insurance commisions
Beban keanggotaan 57.411 53.149 Membership fee
Beban transaksi RTGS, remittance Fees from RTGS, remittance and
dan kliring 57.392 47.122 clearing transactions
Kerugian penurunan nilai aset ijarah 13.389 111.239 Impairment loss on ijarah asset
Beban potongan margin Murabahah margin deduction
murabahah - 22.056 expense
Lain-lain 363.095 702.878 Others
6.711.508 6.515.760
Lain-lain terutama terdiri dari beban transaksi Others mainly consist of securities trading transaction
perdagangan efek dan beban administrasi bank. expenses and bank administration expenses.
53. PENDAPATAN/(BEBAN) BUKAN OPERASIONAL - 53. NON-OPERATING (EXPENSE)/INCOME - NET
NETO
2023 2022
Laba atas penjualan aset tetap 8.624 2.821 Gain on sale of fixed assets
Biaya penarikan aset sitaan (118.961) (42.267) Foreclosed assets withdrawal cost
Lain-lain - neto 153.655 249.083 Others - net
Neto 43.318 209.637 Net
338 ANNUAL REPORT 2023 1405
Page 899
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
54. KOMITMEN DAN KONTINJENSI 54. COMMITMENTS AND CONTINGENCIES
Akun-akun di bawah ini merupakan akun yang dicatat The following accounts represent accounts which are
di laporan posisi keuangan konsolidasian ekstra- recorded as off-balance sheet:
komtabel (off balance sheet):
2023 2022
KOMITMEN COMMITMENTS
Liabilitas komitmen: Commitment payables:
Fasilitas kredit yang diberikan
yang belum digunakan*) Unused loan facilities*)
Pihak berelasi (Catatan 56) (82.892.633) (75.635.375) Related parties (Note 56)
Pihak ketiga (133.451.445) (121.899.606) Third parties
(216.344.078) (197.534.981)
Letter of credit yang tidak dapat
dibatalkan yang Outstanding irrevocable
masih berjalan (Catatan 31): letter of credit (Note 31):
Pihak berelasi (Catatan 56) (8.039.096) (13.991.579) Related parties (Note 56)
Pihak ketiga (12.842.876) (14.325.702) Third parties
(20.881.972) (28.317.281)
Liabilitas komitmen - neto (237.226.050) (225.852.262) Commitment payables - net
KONTINJENSI CONTINGENCIES
Tagihan kontinjensi: Contingent receivables:
Garansi yang diterima dari Guarantees received from
bank lain 29.226.582 28.052.019 other banks
Pendapatan bunga dalam Interest receivable on
penyelesaian 10.576.751 12.467.774 non-performing assets
Lain-lain 34.338 34.355 Others
39.837.671 40.554.148
Liabilitas kontinjensi: Contingent payables:
Garansi yang diberikan dalam bentuk: Guarantees issued in the form of:
Bank garansi (Catatan 31): Bank guarantees (Note 31):
Pihak berelasi (Catatan 56) (38.002.449) (36.092.991) Related parties (Note 56)
Pihak ketiga (76.598.004) (74.913.516) Third parties
(114.600.453) (111.006.507)
Standby letter of credit (Catatan 31) Standby letter of credit (Note 31)
Pihak berelasi (Catatan 56) (6.810.499) (5.810.458) Related parties (Note 56)
Pihak ketiga (7.948.783) (6.019.854) Third parties
(14.759.282) (11.830.312)
Lain-lain (3.268.517) (2.154.323) Others
Total (132.628.252) (124.991.142) Total
Liabilitas kontinjensi - neto (92.790.581) (84.436.994) Contingent payables - net
(330.016.631) (310.289.256)
*) Include unused committed and uncommitted loans facilities
*) Termasuk fasilitas kredit committed dan uncommitted yang belum digunakan.
1406 PT Bank Mandiri (Persero) Tbk 339
Page 900
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
55. TRANSAKSI-TRANSAKSI MATA UANG ASING 55. FOREIGN CURRENCY TRANSACTIONS
Nilai wajar dari transaksi berjangka dan swap The fair value of forward and cross currency swap
pertukaran mata uang asing disajikan dalam laporan transactions are presented as derivative
posisi keuangan konsolidasian sebagai receivables/payables in the consolidated statement of
tagihan/liabilitas derivatif (Catatan 11). financial position (Note 11).
Rincian transaksi pembelian dan penjualan tunai Details of the outstanding buy and sell foreign currency
(spot) mata uang asing (Bank Mandiri saja, tidak spot transactions (Bank Mandiri only, there are no spot
terdapat transaksi spot pada Entitas Anak) pada transactions in Subsidiaries) as of 31 December 2023
tahun yang berakhir pada tanggal 31 Desember 2023 dan 31 December 2022 are as follows:
dan 2022 adalah sebagai berikut:
2023
Spot - Beli/Spot - Buy Spot - Jual/Spot - Sell
Mata uang
asal Mata uang asal
(nilai penuh)/ Setara (nilai penuh)/ Setara
Original Rupiah/ Original Rupiah/
currency Rupiah currency Rupiah
Mata uang asal (full amount) equivalent (full amount) equivalent Original currency
Dolar Amerika Serikat 187.499.271 2.886.926 146.507.666 2.255.779 United States Dollar
Lain-lain*) 83.065 196.243 Others*)
2.969.991 2.452.022
2022
Spot - Beli/Spot - Buy Spot - Jual/Spot - Sell
Mata uang
asal Mata uang asal
(nilai penuh)/ Setara (nilai penuh)/ Setara
Original Rupiah/ Original Rupiah/
currency Rupiah currency Rupiah
Mata uang asal (full amount) equivalent (full amount) equivalent Original currency
Dolar Amerika Serikat 214.415.000 3.337.906 219.939.000 3.423.900 United States Dollar
Lain-lain*) 266.667 249.199 Others*)
3.604.573 3.673.099
*)
Terdiri dari berbagai mata uang asing. *) Consist of various currencies
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS
Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri entered
Mandiri memiliki transaksi usaha yang signifikan into certain significant transactions with the following
dengan pihak-pihak berelasi sebagai berikut: related parties:
• Hubungan pihak berelasi sebagai pemegang • Related party relationship as the controlling
saham utama: shareholder:
Pemerintah Republik Indonesia melalui The Government of the Republic of Indonesia
Kementerian. through the Ministry.
340 ANNUAL REPORT 2023 1407
Page 901
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri entered
Mandiri memiliki transaksi usaha yang signifikan into certain significant transactions with the following
dengan pihak-pihak berelasi sebagai berikut related parties (continued):
(lanjutan):
• Hubungan pihak berelasi oleh karena • Related parties relationship by ownership and/or
kepemilikan dan/atau kepengurusan: management:
- Sifat dari hubungan - Nature of relationship
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
a. Bank Mandiri sebagai pendiri/Bank Mandiri as a founder
1 Dana Pensiun Bank Mandiri 3 Dana Pensiun Bank Mandiri 2 5 Dana Pensiun Bank Mandiri 4
2 Dana Pensiun Bank Mandiri 1 4 Dana Pensiun Bank Mandiri 3
b. Dikendalikan oleh Dana Pensiun Bank Mandiri (sejak tanggal 19 Desember 2013)/Controlled by Dana Pensiun Bank Mandiri (since 19
December 2013)
6 PT Bumi Daya Plaza
c. Dikendalikan oleh Dana Pensiun Bank Mandiri (sejak tanggal 19 Desember 2013)/Controlled by Dana Pensiun Bank Mandiri (since 19
December 2013)
7 PT Pengelola Investama Mandiri
d. Dikendalikan oleh Dana Pensiun Bank Mandiri (sejak tanggal 19 Desember 2013)/Controlled by Dana Pensiun Bank Mandiri (since 19
December 2013)
8 PT Usaha Gedung Mandiri
e. Dikendalikan oleh Dana Pensiun Bank Mandiri 1/Controlled by Dana Pensiun Bank Mandiri 1
9 PT Estika Daya Mandiri
f. Dikendalikan oleh Dana Pensiun Bank Mandiri 2/Controlled by Dana Pensiun Bank Mandiri 2
10 PT Asuransi Staco Mandiri (dahulu
PT Asuransi Staco
Jasapratama)
g. Dikendalikan oleh Dana Pensiun Bank Mandiri 3/Controlled by Dana Pensiun Bank Mandiri 3
11 PT Mulia Sasmita Bhakti
h. Dikendalikan oleh Dana Pensiun Bank Mandiri 4/Controlled by Dana Pensiun Bank Mandiri 4
12 PT Krida Upaya Tunggal 13 PT Wahana Optima Permai
i. Dipengaruhi secara signifikan oleh Bank Mandiri/Significantly influenced by Bank Mandiri
14 Koperasi Kesehatan Pegawai dan
Pensiunan Bank Mandiri
(Mandiri Healthcare)
Sifat dari transaksi dengan pihak-pihak berelasi Nature of related party transaction consists of
antara lain adalah penyertaan saham, efek-efek investment in shares, debt securities issued, fund
yang diterbitkan, pinjaman dan efek-efek borrowings and subordinated loans, loans and
subordinasi, kredit yang diberikan dan sharia receivables/financing, customer deposits,
piutang/pembiayaan syariah, simpanan nasabah, and bank guarantees.
dan bank garansi.
1408 PT Bank Mandiri (Persero) Tbk 341
Page 902
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri entered
Mandiri memiliki transaksi usaha yang signifikan into certain significant transactions with the following
dengan pihak-pihak berelasi sebagai berikut related parties (continued):
(lanjutan):
• Hubungan pihak berelasi dengan entitas • Related parties relationship with government
Pemerintah (lanjutan): related entities (continued):
- Sifat dari hubungan - Nature of relationship
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
a. Entitas Anak dari BUMN/Subsidiary of State Owned Enterprise
1 EPC Energy Singapore Pte. Ltd 57 PT Balai Pustaka 113 PT Damar Bahtera Laju Abadi
2 Indometal London Ltd 58 PT Banggai Bahtera Laju Abadi 114 PT Danareksa Capital
3 KSO Hutama – Wika – Adipatria 59 PT Bangkit Bahtera Laju Abadi 115 PT Danareksa Finance
(Irigasi Kapuas)
4 Maurel et Prom 60 PT Bangun Persada Jambi Energi 116 PT Dasaplast Nusantara
5 MIND ID TRADING Pte Ltd 61 PT Bank Hibank Indonesia 117 PT Dayamitra Telekomunikasi
6 PHE ONWJ LLC 62 PT Bank Raya Indonesia (dahulu 118 PT Dharma Lautan Nusantara
PT BRI Agroniaga Tbk)
7 PHE OSES 63 PT Banyan Koalindo Lestari 119 PT Dirgantara Indonesia
8 PT Abipraya Nusantara Energi 64 PT Batubara Bukit Kendi 120 PT Dok dan Perkapalan Air Kantung
9 PT Adhi Commuter Properti 65 PT Baturaja Multi Usaha 121 PT Dok dan Perkapalan Waiame
10 PT Adhi Persada Beton 66 PT Barung Bahtera Laju Abadi 122 PT Dwimitra Enggang Khatulistiwa
11 PT Adhi Persada Gedung 67 PT Belitung Intipermai 123 PT Electronic Data Interchange
Indonesia
12 PT Adhi Persada Properti 68 PT Benggala Bahtera Laju Abadi 124 PT Elnusa Fabrikasi Konstruksi
13 PT Administrasi Medika 69 PT Bepondi Bahtera Laju Abadi 125 PT Elnusa Geosains Indonesia
14 PT Aero Globe Indonesia 70 PT Berdikari 126 PT Elnusa Oilfield Services
15 PT Aero Systems Indonesia 71 PT Berdikari Logistik Indonesia 127 PT Elnusa Petrofin
16 PT Aero Wisata 72 PT Berdikari United Livestock 128 PT Elnusa Tbk
17 PT Aerofood Indonesia 73 PT Berkah Multi Cargo 129 PT Elnusa Trans Samudera
18 PT Aerojasa Cargo 74 PT Berlian Jasa Terminal Indonesia 130 PT Eltran Indonesia
19 PT Aerotrans Service Indonesia 75 PT BGR Logistik Indonesia 131 PT Emas Antam Indonesia
20 PT Agro Sinergi Nusantara 76 PT Bhirawa Steel 132 PT Energi Agro Nusantara
21 PT Akses Pelabuhan Indonesia 77 PT Bima Sepaja Abadi 133 PT Energi Biomasa Indonesia
22 PT Alam Lestari Nusantara 78 PT BNI Asset Management 134 PT Energi Pelabuhan Indonesia
23 PT Alor Bahtera Laju Abadi 79 PT BNI Life Insurance 135 PT Energy Management Indonesia
24 PT Alur Pelayaran Barat Surabaya 80 PT BNI Sekuritas 136 PT Equiport Inti Indonesia
25 PT Aneka Tambang Tbk 81 PT Borneo Alumina Indonesia 137 PT Farmalab Indoutama
26 PT Angkasa Pura Aviasi 82 PT Borneo Edo International 138 PT Feni Haltim
27 PT Angkasa Pura Hotel 83 PT Brantas Adya Surya Energi 139 PT Finnet Indonesia
28 PT Angkasa Pura I 84 PT Brantas Cakrawala Energi 140 PT Gadang Hidro Energi
29 PT Angkasa Pura II 85 PT Brantas Energi 141 PT Gag Nikel
30 PT Angkasa Pura Kargo 86 PT Brantas Energi Mandiri 142 PT Gagas Energi Indonesia
31 PT Angkasa Pura Logistic 87 PT Brantas Hidro Energi 143 PT Gapura Angkasa
32 PT Angkasa Pura Properti 88 PT Brantas Mahalona Energi 144 PT Garam
33 PT Angkasa Pura Propertindo 89 PT Brantas Nipajaya Energi 145 PT Garuda Maintenance Facility
Aero Asia Tbk
34 PT Angkasa Pura Retail 90 PT Brantas Prospek Energi 146 PT Gema Hutani Lestari
35 PT Angkasa Pura Sarana Digital 91 PT Brantas Prospek Enjineering 147 PT GIEB Indonesia
36 PT Angkasa Pura Solusi 92 PT Brass Bahtera Laju Abadi 148 PT GIH Indonesia
37 PT Angkasa Pura Solusi Integra 93 PT BRI Multifinance Indonesia 149 PT Gitanusa Sarana Niaga
38 PT Angkasa Pura Support 94 PT Bromo Steel Indonesia 150 PT Graha Investama Bersama
39 PT Antam Resourcindo 95 PT Bukit Asam Medika 151 PT Graha Sarana Duta
40 PT Ararkula Bahtera Laju Abadi 96 PT Bukit Asam Prima 152 PT Graha Yasa Selaras
41 PT Aru Bahtera Laju Abadi 97 PT Bukit Asam Tbk 153 PT Grahaniaga Tata Utama
42 PT Artha Daya Coalindo 98 PT Bukit Energi Investama 154 PT Griyaton Indonesia
43 PT Askrindo Mitra Utama 99 PT Bukit Energi Service Terpadu 155 PT Gunung Gajah Abadi
44 PT Asuransi BRI Life 100 PT Bukit Multi Investama 156 PT Gunung Kendaik
45 PT Asuransi Jasa Indonesia 101 PT Bukit Multi Properti 157 PT HaKaAston
46 PT Asuransi Jasindo Syariah 102 PT Bukit Prima Bahari 158 PT Haleyora Power
47 PT Asuransi Jiwa IFG 103 PT Bumi Sawindo Permai 159 PT Haleyora Powerindo
48 PT Asuransi Jiwa Taspen 104 PT Cibaliung Sumber Daya 160 PT Hasta Kreasi Mandiri
49 PT Asuransi Kredit Indonesia 105 PT Cinere Serpong Jaya 161 PT HK Infrastruktur
50 PT Asuransi Tugu Pratama 106 PT Citilink Indonesia 162 PT HK Realtindo
Indonesia Tbk
51 PT Badak Arun Solusi 107 PT Citra Lautan Teduh 163 PT Hotel Indonesia Group
52 PT Bahana Artha Ventura 108 PT Citra Tobindo Sukses Perkasa 164 PT Hotel Indonesia Natour
53 PT Bahana Securities 109 PT Cogindo Daya Bersama 165 PT Hotel Indonesia Properti
54 PT Bahana TCW Investment 110 PT Cut Meutia Medika Nusantara 166 PT Hutama Marga Waskita
Management
55 PT Bakti Timah Medika 111 PT Dahana 167 PT Igasar
56 PT Balai Lelang Artha Gasia (Beku 112 PT Damanusa Bahtera Laju Abadi 168 PT Indo Ridlatama Power
Operasi)
342 ANNUAL REPORT 2023 1409
Page 903
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri entered
Mandiri memiliki transaksi usaha yang signifikan into certain significant transactions with the following
dengan pihak-pihak berelasi sebagai berikut related parties (continued):
(lanjutan):
• Hubungan pihak berelasi dengan entitas • Related parties relationship with government
Pemerintah (lanjutan): related entities (continued):
- Sifat dari hubungan (lanjutan) - Nature of relationship (continued)
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
a. Entitas Anak dari BUMN/Subsidiary of State Owned Enterprise (lanjutan/continued)
169 PT Indofarma Global Medika 217 PT Jasamarga Tollroad 265 PT Krakatau Perbengkelan dan
Maintenance Perawatan
170 PT Indofarma Tbk 218 PT Jasamarga Tollroad Operator 266 PT Krakatau Pipe Industries
(sebelumnya KHI Pipe
Industries)
171 PT Indonesia Chemical Alumina 219 PT Jasamarga Transjawa Tol 267 PT Krakatau Sarana Infrastruktur
172 PT Indonesia Coal Resources 220 PT Jasaraharja Putera 268 PT Krakatau Tirta Industri
173 PT Indonesia Comnets Plus 221 PT Jawa Satu Power 269 PT Lamong Energi Indonesia
174 PT Indonesia Ferry Property 222 PT Jembatan Nusantara 270 PT Lamong Nusantara Gas
175 PT Indonesia Kendaraan Terminal 223 PT KA Logistik 271 PT Laras Astra Kartika
Tbk
176 PT Indonesia Papua Metal dan 224 PT KA Pariwisata 272 PT LEN Rekaprima Semesta
Mineral
177 PT Indonesia Power 225 PT KA Properti Manajemen 273 PT LEN Railway Systems
178 PT Indonesian Air & Marine Supply 226 PT Kalimantan Agro Nusantara 274 PT LEN Telekomunikasi Indonesia
179 PT Indopelita Aircraft Service 227 PT Kalimantan Jawa Gas 275 PT Limbong Hidro Energi
180 PT Industri Karet Nusantara 228 PT Kalimantan Medika Nusantara 276 PT Liran Bahtera Laju Abadi
181 PT Industri Kemasan Semen Gresik 229 PT Kaltim Daya Mandiri 277 PT Makassar Coastal City
182 PT Industri Nabati Lestari 230 PT Kaltim Industrial Estate 278 PT Mandau Cipta Tenaga
Nusantara
183 PT Infomedia Nusantara 231 PT Kaltim Jasa Sekuriti 279 PT Marga Sarana Jabar
184 PT Infomedia Solusi Humanika 232 PT Kaltim Kariangau Terminal 280 PT Marga Trans Nusantara
185 PT Infrastruktur Telekomunikasi 233 PT Kawasan Berikat Nusantara 281 PT Mega Citra Utama
Indonesia
186 PT Inhutani I 234 PT Kawasan Industri Gresik 282 PT Melon Indonesia
187 PT Inhutani V 235 PT Kawasan Industri Kujang 283 PT Menara Maritim Indonesia
Cikampek
188 PT INKA Multi Solusi 236 PT Kawasan Industri Makassar 284 PT Meratus Jaya Iron & Steel
189 PT Integrasi Logistik Cipta Solusi 237 PT Kawasan Industri Medan 285 PT Merese Mandalika Nusantara
190 PT International Mineral Capital 238 PT Kawasan Industri Terpadu 286 PT Merpati Training Centre
Batang
191 PT Inti Bagas Perkasa 239 PT Kawasan Industri Wijayakusuma 287 PT Metra Digital Investama
192 PT IPC Terminal Petikemas 240 PT KBN Graha Medika 288 PT Metra Digital Media
193 PT ITCI Kayan Hutani 241 PT KBN Prima Logistik 289 PT Metranet
194 PT ITDC Nusantara Properti 242 PT Kereta Commuter Indonesia 290 PT Metraplasa
195 PT ITDC Nusantara Utilitas 243 PT Kertas Padalarang 291 PT MGPA Nusantara Jaya
196 PT ITDC Nusantara Xplorin 244 PT Kharisma Pemasaran Bersama 292 PT Miangas Bahtera Laju Abadi
Nusantara
197 PT Jalantol Lingkarluar Jakarta 245 PT Kilang Pertamina Balikpapan 293 PT Minahasa Brantas Energi
198 PT Jalin Pembayaran Nusantara 246 PT Kilang Pertamina International 294 PT Mirtasari Hotel Development
199 PT Jambi Prima Coal 247 PT Kimia Farma Apotek 295 PT Mitra Cipta Polasarana
200 PT Jaminan Kredit Indonesia 248 PT Kimia Farma Diagnostik 296 PT Mitra Dagang Madani
201 PT Jasa Armada Indonesia Tbk 249 PT Kimia Farma Sungwun 297 PT Mitra Kerinci
Pharmacopia
202 PT Jasa Peralatan Pelabuhan 250 PT Kimia Farma Tbk 298 PT Mitra Proteksi Madani
Indonesia
203 PT Jasa Prima Logistik 251 PT Kimia Farma Trading dan 299 PT Mitra Rajawali Banjaran
Distribution
204 PT Jasa Raharja 252 PT Kliring Berjangka Indonesia 300 PT Mitra Tekno Madani
205 PT Jasamarga Bali Tol 253 PT Kliring Perdagangan Berjangka 301 PT Mitra Tour & Travel
Indonesia
206 PT Jasamarga Balikpapan 254 PT Kodja Terramarin 302 PT Mitrasraya Adhijasa
Samarinda
207 PT Jasamarga Gempol Pasuruan 255 PT Krakatau Baja Konstruksi 303 PT Mitratani Dua Tujuh
(sebelumnya PT Krakatau
Wijatama)
208 PT Jasamarga Japek Selatan 256 PT Krakatau Bandar Samudra 304 PT Multi Terminal Indonesia
209 PT Jasamarga Jalanlayang 257 PT Krakatau Daya Listrik 305 PT Multimedia Nusantara
Cikampek
210 PT Jasamarga Jogja Bawen 258 PT Krakatau Engineering 306 PT Nasional Hijau Lestari
211 PT Jasamarga Kualanamu Tol 259 PT Krakatau Global Trading 307 PT Nikel Halmahera Timur (NHT)
(sebelumnya PT Krakatau
National Resources)
212 PT Jasamarga Kunciran 260 PT Krakatau Information 308 PT Nindya Beton
Cengkareng Technology
213 PT Jasamarga Manado Bitung 261 PT Krakatau Jasa Industri 309 PT Nindya Karya
(sebelumnya PT Purna Sentana
Baja)
214 PT Jasamarga Probolinggo 262 PT Krakatau Jasa Logistik 310 PT Nusa Karya Arindo
Banyuwangi
215 PT Jasamarga Related Business 263 PT Krakatau Medika 311 PT Nusa Pratama Property
216 PT Jasamarga Surabaya Mojokerto 264 PT Krakatau Niaga Indonesia 312 PT Nusantara Batulicin
1410 PT Bank Mandiri (Persero) Tbk 343
Page 904
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri entered
Mandiri memiliki transaksi usaha yang signifikan into certain significant transactions with the following
dengan pihak-pihak berelasi sebagai berikut related parties (continued):
(lanjutan):
• Hubungan pihak berelasi dengan entitas • Related parties relationship with government
Pemerintah (lanjutan): related entities (continued):
- Sifat dari hubungan (lanjutan) - Nature of relationship (continued)
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
a. Entitas Anak dari BUMN/Subsidiary of State Owned Enterprise (lanjutan/continued)
313 PT Nusantara Medika Utama 369 PT Perkebunan Nusantara XII 425 PT PIM Prima Medika
314 PT Nusantara Regas 370 PT Perkebunan Nusantara XIII 426 PT Pindad
315 PT Nusantara Sebelas Medika 371 PT Perkebunan Nusantara XIV 427 PT Pindad Enjiniring Indonesia
316 PT Nusantara Sukses Investasi 372 PT Permata Graha Nusantara 428 PT Pindad Medika Utama
317 PT Nusantara Terminal Services 373 PT Permodalan Nasional Madani 429 PT PINS Indonesia
318 PT Nusantara Turbin dan Propulsi 374 PT Persada Sokka Tama 430 PT PJB Investasi
319 PT Nutech Integrasi 375 PT Perta Arun Gas 431 PT PJB Service
320 PT Optima Nusa Tujuh 376 PT Pertagas Niaga 432 PT PLN Batubara
321 PT Paguntaka Cahaya Nusantara 377 PT Pertamina Bina Medika 433 PT PLN Gas dan Geothermal
322 PT PAL Indonesia 378 PT Pertamina Drilling Services 434 PT PLN Tarakan
Indonesia
323 PT PAL Marine Service 379 PT Pertamina EP 435 PT PLNBB Niaga
324 PT Palawi Risorsis 380 PT Pertamina EP Cepu Alas Dara 436 PT PNM Investment Management
dan Kemuning
325 PT PANN Pembiayaan Maritim 381 PT Pertamina Gas 437 PT Pos Logistik Indonesia
326 PT Patra Drilling Contractor 382 PT Pertamina Geothermal Energy 438 PT Pos Properti Indonesia
327 PT Patra Jasa 383 PT Pertamina Hulu Energi 439 PT PP Energi
328 PT Patra Logistik 384 PT Pertamina Hulu Indonesia 440 PT PP Infrastruktur
329 PT Patra Nusa Data 385 PT Pertamina Hulu Mahakam 441 PT PP Presisi Tbk
330 PT Patra Trading 386 PT Pertamina Hulu Rokan 442 PT PP Properti Jababeka Residen
331 PT Pefindo Biro Kredit 387 PT Pertamina Hulu Sanga Sanga 443 PT PP Properti Tbk
332 PT Pegadaian 388 PT Pertamina Internasional 444 PT PP Semarang Demak
Eksplorasi dan Produksi
333 PT Pegadaian Galeri Dua Empat 389 PT Pertamina International Shipping 445 PT PP Tirta Riau
334 PT Pekanbaru Permai Propertindo 390 PT Pertamina International Timor 446 PT PP Urban Tbk
SA
335 PT Pelabuhan Bukit Prima 391 PT Pertamina Lubricants 447 PT PPA Finance
336 PT Pelabuhan Tanjung Priok 392 PT Pertamina Malaysia EP 448 PT PPA Kapital
337 PT Pelayanan Energi Batam 393 PT Pertamina Marine Engineering 449 PT Pratama Mitra Sejati
338 PT Pelayanan Listrik Nasional 394 PT Pertamina Marine Solution 450 PT Prima Armada Raya
Batam
339 PT Pelayaran Bahtera Adhiguna 395 PT Pertamina Patra Niaga 451 PT Prima Husada Cipta Medan
340 PT Pelindo Daya Sejahtera 396 PT Pertamina Pedeve Indonesia 452 PT Prima Indonesia Logistik
341 PT Pelindo Energi Logistik 397 PT Pertamina Port and Logistic 453 PT Prima Layanan Nasional
Enjinering
342 PT Pelindo Husada Citra 398 PT Pertamina Power Indonesia 454 PT Prima Layanan Niaga Suku
Cadang
343 PT Pelindo Jasa Maritim 399 PT Pertamina Retail 455 PT Prima Medica Nusantara
344 PT Pelindo Marine Service 400 PT Pertamina Training dan 456 PT Prima Multi Terminal
Consulting
345 PT Pelindo Multi Terminal 401 PT Pertamina Trans Kontinental 457 PT Prima Pengembangan Kawasan
346 PT Pelindo Properti Indonesia 402 PT Pertani Properti 458 PT Prima Power Nusantara
347 PT Pelindo Terminal Petikemas 403 PT Peruri Digital Security 459 PT Prima Terminal Peti Kemas
348 PT Pelita Air Service 404 PT Peruri Properti 460 PT Propernas Griya Utama
349 PT Pelita Indonesia Djaya 405 PT Perusahaan Gas Negara Tbk 461 PT Pupuk Indonesia Energi
Corporation
350 PT Pemalang Batang Toll Road 406 PT Perusahaan Pengelola Aset 462 PT Pupuk Indonesia Logistik
351 PT Pembangkitan Jawa Bali 407 PT Perusahaan Perdagangan 463 PT Pupuk Indonesia Niaga
Indonesia (sebelumnya PT Mega Eltra)
352 PT Pendawa Lestari Perkasa 408 PT Pesonna Indonesia Jaya 464 PT Pupuk Indonesia Pangan
353 PT Pendidikan Maritim dan Logistik 409 PT Pesonna Optima Jasa 465 PT Pupuk Iskandar Muda
Indonesia
354 PT Pengembang Pelabuhan 410 PT Peteka Karya Tirta 466 PT Pupuk Kalimantan Timur
Indonesia
355 PT Pengerukan Indonesia 411 PT Petrokimia Gresik 467 PT Pupuk Kujang Cikampek
356 PT Perjaya Bravo Energi 412 PT Petrokimia Kayaku 468 PT Pupuk Sriwidjaja Palembang
357 PT Perikanan Indonesia 413 PT Petronesia Benimel 469 PT Purantara Mitra Angkasa Dua
358 PT Perkebunan Mitra Ogan 414 PT Petrosida Gresik 470 PT Puspetindo
359 PT Perkebunan Nusantara I 415 PT PG Rajawali I 471 PT Pusri Agro Lestari
360 PT Perkebunan Nusantara II 416 PT PG Rajawali II 472 PT Putra Indo Tenaga
361 PT Perkebunan Nusantara IV 417 PT PGAS Solution 473 PT Railink
362 PT Perkebunan Nusantara V 418 PT PGAS Telekomunikasi 474 PT Rajawali Citramass
Nusantara
363 PT Perkebunan Nusantara VI 419 PT PGN LNG Indonesia 475 PT Rajawali Nusindo
364 PT Perkebunan Nusantara VII 420 PT Phapros Tbk 476 PT Rajawali Tanjungsari Enjiniring
365 PT Perkebunan Nusantara VIII 421 PT PHE Abar 477 PT Rantepao Hidro Energi
366 PT Perkebunan Nusantara IX 422 PT PHE Metana Kalimantan B 478 PT Ratah Timber
367 PT Perkebunan Nusantara X 423 PT PHE Metana Sumatera 5 479 PT Reasuransi Nasional Indonesia
368 PT Perkebunan Nusantara XI 424 PT PHE West Madura Offshore 480 PT Reasuransi Syariah Indonesia
344 ANNUAL REPORT 2023 1411
Page 905
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri entered
Mandiri memiliki transaksi usaha yang signifikan into certain significant transactions with the following
dengan pihak-pihak berelasi sebagai berikut related parties (continued):
(lanjutan):
• Hubungan pihak berelasi dengan entitas • Related parties relationship with government
Pemerintah (lanjutan): related entities (continued):
- Sifat dari hubungan (lanjutan) - Nature of relationship (continued)
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
a. Entitas Anak dari BUMN/Subsidiary of State Owned Enterprise (lanjutan/continued)
481 PT Recon Sarana Utama 524 PT Semen Gresik 567 PT Telkom Landmark Tower
482 PT Rekadaya Elektrika 525 PT Semen Indogreen Sentosa 568 PT Telkom Satelit Indonesia
483 PT Rekaindo Global Jasa 526 PT Semen Indonesia Aceh 569 PT Telkomsel Ekosistem Digital
484 PT Rekayasa Cakrawala Resources 527 PT Semen Indonesia Beton 570 PT Terminal Petikemas Surabaya
485 PT Rekayasa Engineering 528 PT Semen Indonesia Distributor 571 PT Terminal Teluk Lamong
486 PT Rekayasa Industri 529 PT Semen Indonesia International 572 PT Tiar Daya Hidro
487 PT Rekind Daya Mamuju 530 PT Semen Indonesia Logistik 573 PT Timah Agro Manunggal
488 PT Reksasentosa Dinamika 531 PT Semen Kupang Indonesia 574 PT Timah Industri
489 PT Reska Multi Usaha 532 PT Semen Padang 575 PT Timah Investasi Mineral
490 PT Riset Perkebunan Nusantara 533 PT Semen Tonasa 576 PT Timah Karya Persada Properti
491 PT Rolas Nusantara Mandiri 534 PT Senggigi Pratama Internasional 577 PT Timah Tbk
492 PT Rolas Nusantara Medika 535 PT Sepatim Batamtama 578 PT Tirta Tangsel Mandiri
493 PT Rolas Nusantara Tambang 536 PT Sepoetih Daya Prima 579 PT Tracon Industri
494 PT Rumah Sakit Pelabuhan 537 PT SIER 580 PT Trans Jabar Tol
495 PT Rumah Sakit Pelni 538 PT SIER Puspa Utama 581 PT Tugu Pratama Interindo
496 PT Sabre Travel Network Indonesia 539 PT Sigma Cipta Caraka 582 PT Tugu Reasuransi Indonesia
497 PT Sahung Brantas Energi 540 PT Sigma Cipta Utama 583 PT TWC BP dan RB
498 PT Saka Energi Bangkanai Barat 541 PT Sigma Utama 584 PT United Tractors Semen Gresik
499 PT Saka Energi Indonesia 542 PT Sinergi Gula Nusantara 585 PT Varia Usaha Bahari
500 PT Sang Hyang Seri 543 PT Sinergi Informatika Semen 586 PT Varia Usaha Beton
Indonesia
501 PT Sarana Aceh Ventura 544 PT Sinergi Mitra Investama 587 PT Varia Usaha Dharma Segara
502 PT Sarana Agro Nusantara 545 PT Sinergi Perkebunan Nusantara 588 PT Varia Usaha Lintas Segara
503 PT Sarana Bandar Logistik 546 PT Sinkona Indonesia Lestari 589 PT Waskita Beton Precast Tbk
504 PT Sarana Bandar Nasional 547 PT Sintas Kurama Perdana 590 PT Waskita Bumi Wira
505 PT Sarana Bengkulu Ventura 548 PT Solusi Bangun Andalas 591 PT Waskita Fim Perkasa Realti
506 PT Sarana Jabar Ventura 549 PT Solusi Bangun Beton 592 PT Waskita Karya Infrastruktur
507 PT Sarana Jakarta Ventura 550 PT Solusi Bangun Indonesia Tbk 593 PT Waskita Karya Realty
508 PT Sarana Jambi Ventura 551 PT Solusi Energy Nusantara 594 PT Waskita Sangir Energi
509 PT Sarana Jateng Ventura 552 PT Sri Pamela Medika Nusantara 595 PT Waskita Sriwijaya Tol
510 PT Sarana Jatim Ventura 553 PT Sucofindo 596 PT Waskita Toll Road
511 PT Sarana Kalbar Ventura 554 PT Sucofindo Advisory Utama 597 PT Waskita Wado Energy
512 PT Sarana Kalsel Ventura 555 PT Sucofindo Episi 598 PT Wege Solusi Proklamasi
513 PT Sarana Kaltim Ventura 556 PT Sumberdaya Arindo 599 PT Widar Mandripa Nusantara
514 PT Sarana Multigriya Finansial 557 PT Surveyor Carbon Consulting 600 PT Widya Tirta Selaras
Indonesia
515 PT Sarana Papua Ventura 558 PT Surveyor Indonesia 601 PT Wijaya Karya Aspal
516 PT Sarana Riau Ventura 559 PT Surya Energi Indotama 602 PT Wijaya Karya Bangunan Gedung
Tbk
517 PT Sarana Sulsel Ventura 560 PT Swadharma Sarana Informatika 603 PT Wijaya Karya Beton Tbk
518 PT Sarana Sulut Ventura 561 PT Tanjung Alam Jaya 604 PT Wijaya Karya Bitumen
519 PT Sarana Surakarta Ventura 562 PT Telekomunikasi Indonesia 605 PT Wijaya Karya Industri dan
International Konstruksi
520 PT Sari Valuta Asing 563 PT Telekomunikasi Selular 606 PT Wijaya Karya Pracetak Gedung
521 PT Sarinah 564 PT Telemedia Dinamika Sarana 607 PT Wijaya Karya Realty
522 PT Satria Bahana Sarana 565 PT Telkom Akses 608 PT Wijaya Karya Rekayasa
Konstruksi
523 PT Semen Baturaja (Persero) Tbk 566 PT Telkom Data Ekosistem (TDE) 609 PT Wijaya Karya Serang
(sebelumnya PT Sigma Tata Panimbang
Sadaya)
1412 PT Bank Mandiri (Persero) Tbk 345
Page 906
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri entered
Mandiri memiliki transaksi usaha yang signifikan into certain significant transactions with the following
dengan pihak-pihak berelasi sebagai berikut related parties (continued):
(lanjutan):
• Hubungan pihak berelasi dengan entitas • Related parties relationship with government
Pemerintah (lanjutan): related entities (continued):
- Sifat dari hubungan (lanjutan) - Nature of relationship (continued)
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
a. Entitas Anak dari BUMN/Subsidiary of State Owned Enterprise (lanjutan/continued)
610 PT WIKA Industri Manufaktur 613 PT Wisma Seratus Sejahtera 616 Timah International Investment Pte
Ltd
611 PT WIKA Komponen Beton 614 PT Yasa Industri Nusantara
612 PT WIKA Krakatau Beton 615 Saka Indonesia Pangkah BV
b. Entitas Asosiasi dari BUMN/Associate Company of State Owned Enterprise
617 PT Fintek Karya Nusantara
c. Badan Usaha Milik Negara/State Owned Enterprise
618 Perum BULOG 644 PT Brantas Abipraya (Persero) 670 PT PANN (Persero)
619 Perum Damri 645 PT Danareksa (Persero) 671 PT PDI Pulau Batam (Persero)
620 Perum Jasa Tirta I 646 PT Djakarta Lloyd (Persero) 672 PT Pelabuhan Indonesia (Persero)
621 Perum Jasa Tirta II 647 PT Dok dan Perkapalan Kodja 673 PT Pelayaran Nasional Indonesia
Bahari (Persero) (Persero)
622 Perum Lembaga Kantor Berita 648 PT Dok dan Perkapalan Surabaya 674 PT Pembangunan Perumahan
Nasional Antara (Persero) (Persero) Tbk
623 Perum LPPNPI 649 PT Garuda Indonesia (Persero) Tbk 675 PT Pengembangan Pariwisata
Indonesia (Persero)
624 Perum Pengangkutan Penumpang 650 PT Hutama Karya (Persero) 676 PT Perkebunan Nusantara III
Djakarta (Persero)
625 Perum Percetakan Negara Republik 651 PT Iglas (Persero) 677 PT Pertamina (Persero)
Indonesia
626 Perum Percetakan Uang Republik 652 PT Indah Karya (Persero) 678 PT Perusahaan Listrik Negara
Indonesia (Persero)
627 Perum Perhutani 653 PT Indonesia Asahan Aluminium 679 PT Pos Indonesia (Persero)
(Persero)
628 Perum Perumnas 654 PT Indra Karya (Persero) 680 PT Primissima (Persero)
629 PT Adhi Karya (Persero) Tbk 655 PT Industri Baterai Indonesia 681 PT Pupuk Indonesia (Persero)
630 PT Amarta Karya (Persero) 656 PT Industri Kapal Indonesia 682 PT Rajawali Nusantara Indonesia
(Persero) (Persero)
631 PT ASABRI (Persero) 657 PT Industri Kereta Api (Persero) 683 PT Reasuransi Indonesia Utama
(Persero)
631 PT ASDP Indonesia Ferry (Persero) 658 PT Industri Nuklir Indonesia 684 PT Sarana Multi Infrastruktur
(Persero)
633 PT Asuransi Jiwasraya (Persero) 659 PT Industri Sandang Nusantara 685 PT Semen Indonesia (Persero) Tbk
(Persero)
634 PT Aviasi Pariwisata Indonesia 660 PT Industri Telekomunikasi 686 PT Semen Kupang (Persero)
(Persero) Indonesia (Persero)
635 PT Bahana Pembinaan Usaha 661 PT Istaka Karya (Persero) 687 PT Taspen (Persero)
Indonesia (Persero)
636 PT Bank Negara Indonesia 662 PT Jasa Marga (Persero) Tbk 688 PT Telkom Indonesia (Persero) Tbk
(Persero) Tbk
637 PT Bank Rakyat Indonesia 663 PT Kereta Api Indonesia (Persero) 689 PT Varuna Tirta Prakasya (Persero)
(Persero) Tbk
638 PT Bank Tabungan Negara 664 PT Kertas Kraft Aceh (Persero) 690 PT Virama Karya (Persero)
(Persero) Tbk
639 PT Barata Indonesia (Persero) 665 PT Kertas Leces (Persero) (dalam 691 PT Waskita Karya (Persero) Tbk
pailit)
640 PT Bina Karya (Persero) 666 PT Krakatau Steel (Persero) Tbk 692 PT Wijaya Karya (Persero) Tbk
641 PT Bio Farma (Persero) 667 PT LEN Industri (Persero) 693 PT Yodya Karya (Persero)
642 PT Biro Klasifikasi Indonesia 668 PT Merpati Nusantara Airlines
(Persero) (Persero)
643 PT Boma Bisma Indra (Persero) 669 PT Mineral Industri Indonesia
(Persero)
d. Lembaga Jaminan Sosial/Social Security Institution
694 BPJS Kesehatan 695 BPJS Ketenagakerjaan 696 Perusahaan Penerbit SBSN
Indonesia
e. Lembaga Keuangan/Financial Institution
697 Lembaga Pembiayaan Ekspor 698 PT Indonesia Infrastruktur Finance 699 PT Penjaminan Infrastruktur
Indonesia Indonesia
346 ANNUAL REPORT 2023 1413
Page 907
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri entered
Mandiri memiliki transaksi usaha yang signifikan into certain significant transactions with the following
dengan pihak-pihak berelasi sebagai berikut related parties (continued):
(lanjutan):
• Hubungan pihak berelasi dengan entitas • Related parties relationship with government
Pemerintah (lanjutan): related entities (continued):
Sifat dari transaksi dengan pihak-pihak berelasi Nature of transactions with government related
entitas pemerintah antara lain adalah giro pada entities are current accounts with other bank,
bank lain, penempatan pada bank lain, efek-efek, placements with other banks, marketable
obligasi pemerintah, tagihan lainnya - transaksi securities, government bonds, other receivables -
perdagangan, tagihan atas efek-efek yang dibeli trade transaction, securities purchased under
dengan janji dijual kembali, tagihan derivatif, agreements to resell, derivative receivables, loans
kredit yang diberikan dan piutang/pembiayaan and sharia receivables/financing, consumer
syariah, piutang pembiayaan konsumen, tagihan financing receivables, acceptance receivables,
akseptasi, penyertaan saham, simpanan investment in shares, derivative payables, deposit
nasabah, simpanan dari bank lain, liabilitas from customers, deposits from other bank,
derivatif, liabilitas akseptasi, efek-efek yang acceptance payables, debt securities issued, fund
diterbitkan, pinjaman yang diterima, pinjaman borrowings, subordinated loans and subordinated
dan efek-efek subordinasi, fasilitas kredit yang marketable securities, unused loan facility,
diberikan yang belum digunakan, bank garansi, guarantees issued in the form of bank guarantee
letter of credit yang tidak dapat dibatalkan yang and irrevocable letter of credit, and standby letter
masih berjalan dan standby letter of credit. of credit.
Dalam menjalankan kegiatan usahanya, Grup In the ordinary course of its business, the Group
juga melakukan transaksi pembelian atau also purchases or pays for services, such as
penggunaan jasa seperti biaya telekomunikasi, telecommunication expense, utility expense, and
biaya listrik, dan biaya lainnya dengan pihak- other expenses to government related entities.
pihak berelasi entitas pemerintah.
• Hubungan manajemen atau karyawan kunci • Transactions with management and key
Bank Mandiri: personnel of Bank Mandiri
Gaji dan tunjangan, bonus dan tantiem, imbalan Total gross salaries and allowances, bonus and
jangka panjang untuk Dewan Komisaris, Direksi, tantiem, long-term employment benefits of the
Komite Audit dan Komite Pemantau Risiko, Boards of Commissioners, Directors, Audit
Dewan Pengawas Syariah serta Senior Executive Committee and Risk Oversight Committee, Sharia
Vice President dan Senior Vice President Supervisory Board, and Senior Executive Vice
(Catatan 49) untuk tahun yang berakhir pada President, and Senior Vice President (Note 49) for
tanggal 31 Desember 2023 dan 2022 masing- the year ended 31 December 2023 and 2022
masing sebesar Rp2.030.660 dan Rp1.837.516 amounted to Rp2,030,660 and Rp1,837,516 or
atau 3,77% dan 3,45% dari jumlah beban 3.77% and 3.45% of total consolidated other
operasional lainnya konsolidasian. operating expenses, respectively.
1414 PT Bank Mandiri (Persero) Tbk 347
Page 908
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Rincian saldo transaksi dengan pihak-pihak berelasi Details of transactions with related parties as of 31
pada tanggal 31 Desember 2023 dan 2022 adalah December 2023 and 2022, are as follows:
sebagai berikut:
2023 2022
Aset Assets
Giro pada bank lain Current accounts with
(Catatan 5a) 461.097 110.733 other banks (Note 5a)
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain (Catatan 6b) 2.049.472 3.080.128 and other banks (Note 6b)
Efek-efek (Catatan 7a) 23.774.139 27.290.577 Marketable securities (Note 7a)
Obligasi pemerintah (Catatan 8) 309.182.971 329.211.764 Government bonds (Note 8)
Tagihan lainnya - transaksi Other receivables - trade
perdagangan (Catatan 9a) 7.581.513 15.157.619 transactions (Note 9a)
Tagihan derivatif (Catatan 11) 198.156 110.208 Derivative receivables (Note 11)
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah receivables/financing
(Catatan 12A.a) 238.081.020 199.385.546 (Note 12A.a)
Piutang pembiayaan konsumen Consumer financing receivables
(Catatan 13a) 11.542 7.846 (Note 13a)
Tagihan akseptasi (Catatan 15a) 2.250.427 1.897.509 Acceptance receivables (Note 15a)
Penyertaan saham (Catatan 16a) 652.420 1.775.847 Investments in shares (Note 16a)
Total aset kepada Total assets with
pihak-pihak berelasi 584.242.757 578.027.777 related parties
Total aset konsolidasian 2.174.219.449 1.992.544.687 Total consolidated assets
Persentase total aset kepada Percentage of total assets with
pihak-pihak berelasi terhadap related parties to total
total aset konsolidasian 26,87% 29,01% consolidated assets
348 ANNUAL REPORT 2023 1415
Page 909
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Rincian saldo transaksi dengan pihak-pihak berelasi Details of transactions with related parties as of 31
pada tanggal 31 Desember 2023 dan 2022 adalah December 2023 and 2022, are as follows (continued):
sebagai berikut (lanjutan):
2023 2022
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
Giro dan giro wadiah Demand deposits and wadiah
(Catatan 21a) 166.637.832 157.247.418 demand deposits (Note 21a)
Tabungan dan Saving deposits and
tabungan wadiah wadiah saving deposit
(Catatan 22a) 7.540.541 6.850.898 (Note 22a)
Deposito berjangka (Catatan 23a) 34.852.981 30.665.985 Time deposits (Note 23a)
Simpanan dari bank lain Deposits from other banks
Giro, giro wadiah Demand deposits,
dan tabungan wadiah demand deposit
(Catatan 24a) 183.333 174.243 and saving deposits (Note 24a)
Inter-bank call money (Catatan 25a) 100.000 - Inter-bank call money (Note 25a)
Deposito berjangka (Catatan 26a) 384.925 467.025 Time deposits (Note 26a)
Liabilitas derivatif (Catatan 11) 76.404 86.933 Derivative payables (Note 11)
Liabilitas akseptasi (Catatan 29a) 2.614.261 1.750.123 Acceptance payables (Note 29a)
Efek-efek yang diterbitkan (Catatan 30) 5.091.435 5.603.550 Debt securities issued (Note 30)
Pinjaman yang diterima (Catatan 36) 1.765.624 2.210.704 Fund borrowings (Note 36)
Pinjaman dan efek-efek Subordinated loans and
subordinasi (Catatan 37) 10.000 87.000 marketable securities (Note 37)
Total liabilitas kepada Total liabilities with
pihak-pihak berelasi 219.257.336 205.143.879 related parties
Total liabilitas konsolidasian 1.660.442.815 1.544.096.631 Total consolidated liabilities
Persentase total liabilitas kepada Percentage of total liabilities with
pihak - pihak berelasi terhadap related parties to total
total liabilitas konsolidasian 13,20% 13,29% consolidated liabilities
Dana syirkah temporer (Catatan 38) 45.672.621 31.645.978 Temporary syirkah funds (Note 38)
Persentase terhadap total Percentage to total
dana syirkah temporer 20,18% 16,13% temporary syirkah funds
1416 PT Bank Mandiri (Persero) Tbk 349
Page 910
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
2023 2022
Laporan laba rugi dan Statement of profit or loss and
penghasilan komprehensif lain other comprehensive income
Pendapatan bunga dari obligasi Interest income from government
pemerintah dan SPN (Catatan 41) 16.410.277 16.771.870 bonds and treasury bills (Note 41)
Persentase terhadap pendapatan Percentage to interest income
bunga dan pendapatan syariah 12,38% 14,92% and sharia income
Beban bunga pinjaman yang Interest expense from fund
diterima (Catatan 42) 80.863 31.672 borrowings (Note 42)
Persentase terhadap beban bunga Percentage to interest expense
dan beban syariah 0,22% 0,13% and sharia expense
2023 2022
Komitmen dan kontinjensi Commitments and contingencies
(Catatan 54) (Note 54)
Fasilitas kredit yang diberikan
yang belum digunakan 82.892.633 75.635.375 Unused loan facilities
Letter of credit yang tidak dapat Outstanding irrevocable
dibatalkan yang masih berjalan 8.039.096 13.991.579 letter of credit
Garansi yang diberikan dalam Guarantees issued in the form of
bentuk bank garansi 38.002.449 36.092.991 bank guarantee
Garansi yang diberikan dalam Guarantees issued in the form of
bentuk standby letter of credit 6.810.499 5.810.458 standby letter of credit
Total komitmen dan Total commitments and
kontinjensi untuk pihak berelasi 135.744.677 131.530.403 contingencies for related parties
Total komitmen dan kontinjensi Total consolidated commitments
konsolidasian - neto 330.016.631 310.289.256 and contingencies - net
Persentase total komitmen Percentages of total commitments
dan kontinjensi kepada and contingencies
pihak-pihak berelasi with related parties to
terhadap total komitmen total commitments and
dan kontinjensi - neto 41,13% 42,39% contingencies -net
350 ANNUAL REPORT 2023 1417
Page 911
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
57. INFORMASI SEGMEN 57. SEGMENT INFORMATION
Grup telah menyajikan segmen operasi berdasarkan The Group has presented its operating segments in a
informasi yang disiapkan secara internal untuk manner consistent with the internal reporting provided
pengambilan keputusan operasional (Catatan 2ak). for operational decision making (refer to Note 2ak).
Di bawah ini penjelasan mengenai operasi dari The following describes the operations in each
masing-masing pelaporan segmen per 31 Desember reportable segments as of 31 December 2023 and
2023 dan 2022: 2022:
• Corporate Banking : termasuk kredit yang diberikan, simpanan nasabah dan transaksi-transaksi
lainnya milik nasabah korporasi, baik BUMN dan badan usaha swasta
dengan skala besar./
including loans, customer deposits and other transactions which belong to
corporate customers, including state-owned and private enterprises to large
scale.
• Commercial Banking : termasuk kredit yang diberikan, simpanan nasabah dan transaksi-transaksi
lainnya milik nasabah komersial dengan skala menengah./
including loans, customer deposits and other transactions belong to
commercial customer to medium scale.
• Hubungan Kelembagaan/ : termasuk kredit yang diberikan, simpanan nasabah dan transaksi - transaksi
Government Institution lainnya milik nasabah lembaga pemerintah dan dana pensiun BUMN./
including loans, customer deposits and other transactions which belong to
government entities and pension plan of state-owned enterprises.
• Retail Banking (terdiri dari : termasuk kredit yang diberikan kepada badan usaha atau individu dengan
segmen konsumer/individual, skala mikro hingga kecil, produk dan jasa lainnya seperti dana pihak ketiga,
segmen mikro & bisnis transaksi pembayaran dan transaksi-transaksi lainnya milik nasabah mikro
dan wealth)/ dan kecil serta merupakan kredit pembiayaan konsumsi termasuk kredit
Retail Banking (consists of kepemilikan rumah, kartu kredit serta produk dan jasa lainnya seperti dana
consumer/individual segment pihak ketiga, transaksi pembayaran dan transaksi-transaksi lainnya milik
and micro & business and nasabah perorangan./
wealth segment) including loans granted to business entities or individuals with micro-scale to
small, products or other services such as deposits, payment transactions
and other transactions which belong to micro and small customers also
consumer finance loans, including mortgage loans, credit cards and other
products and services such as deposits, payment transactions and other
transactions which belong to individual customers.
• Treasury & International : segmen treasury terkait dengan kegiatan treasury Bank termasuk transaksi
Banking valuta asing, money market, fixed income, bisnis perbankan internasional,
pasar modal, dan Kantor Luar Negeri./
treasury segment associated with treasury activities of the Bank include
foreign exchange, money market, fixed income, international banking
business, capital markets, and the Overseas Branches.
• Kantor Pusat/Head Office : terutama mengelola aset dan liabilitas Grup selain yang telah dikelola oleh
segmen operasi lainnya termasuk menerima alokasi biaya atas penyediaan
jasa servis secara sentralisasi kepada segmen lainnya serta
pendapatan/biaya yang tidak teralokasi ke pelaporan segmen lainnya./
mainly managing the assets and liabilities of the Group other than those
managed by other operating segments including accepting the cost
allocation for the provision of the centralizing services to other segments as
well as income/costs that are not allocated to other segments reporting.
• Entitas Anak - Syariah/ : seluruh transaksi yang dilakukan oleh Entitas Anak yang bergerak di bidang
Subsidiaries - Sharia perbankan syariah./
including all transactions conducted by a Subsidiary engaged in sharia
banking.
• Entitas Anak - Asuransi/ : seluruh transaksi yang dilakukan oleh Entitas Anak yang bergerak di bidang
Subsidiaries - Insurance asuransi jiwa, asuransi kesehatan, dan asuransi kerugian./
including all transactions conducted by Subsidiaries engaged in life
insurance, health insurance, and general insurance.
• Entitas Anak - selain Syariah : seluruh transaksi Entitas Anak yang bergerak di bidang pembiayaan
dan asuransi/ konsumen, layanan remittance, sekuritas, perbankan, dan modal ventura./
Subsidiaries - other than sharia including all transactions of Subsidiaries engaged in consumer finance,
and insurance remittance services, securities, and banking.
1418 PT Bank Mandiri (Persero) Tbk 351
Page 912
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
57. INFORMASI SEGMEN (lanjutan) 57. SEGMENT INFORMATION (continued)
2023
Entitas Anak
- selain
asuransi Penyesuaian
Entitas dan Syariah/ dan
Hubungan Treasury & Entitas Anak Anak - Subsidiaries Eliminasi***)
Kelembagaan/ Inter- Kantor - Syariah/ asuransi/ - other than Adjustment
Corporate Commercial Government Retail national Pusat/ Subsidiary - Subsidiaries insurance and
Keterangan Banking Banking Institutional Banking Banking Head Office sharia -insurance and sharia Elimination***)c Total Description
Consolidated
Laporan laba rugi statements of profit
dan penghasilan or loss and other
komprehensif lain comprehensive
konsolidasian income
Pendapatan bunga dan Interest and
syariah**) 45.062.477 22.918.692 8.057.705 73.572.015 23.955.016 273.499 22.266.780 456.576 12.396.296 (76.414.586) 132.544.470 sharia income **)
Beban bunga dan Interest and
syariah**) (30.279.973) (16.104.740) (4.928.572) (27.618.272) (21.432.754) (265.903) (5.993.167) - (4.466.631) 74.432.116 (36.657.896) sharia expense **)
Pendapatan bunga dan Net interest and
syariah - neto 14.782.504 6.813.952 3.129.133 45.953.743 2.522.262 7.596 16.273.613 456.576 7.929.665 (1.982.470) 95.886.574 sharia income
Pendapatan Net premium
premi - neto - - - - - - - 2.677.680 - (554.634) 2.123.046 income
Pendapatan bunga Net interest,
dan syariah sharia and
dan premi - neto 14.782.504 6.813.952 3.129.133 45.953.743 2.522.262 7.596 16.273.613 3.134.256 7.929.665 (2.537.104) 98.009.620 premium income
Pendapatan Other operating
operasional lainnya: income:
Pendapatan provisi Fees
dan komisi 2.802.116 828.477 485.844 7.397.841 282.570 3.909.218 2.766.757 - 2.333.237 (657.650) 20.148.410 and commission
Lainnya 396.415 145.282 45.618 5.933.469 2.754.747 7.315.708 2.014.757 1.282.189 2.184.912 (1.698.661) 20.374.436 Others
Total 3.198.531 973.759 531.462 13.331.310 3.037.317 11.224.926 4.781.514 1.282.189 4.518.149 (2.356.311) 40.522.846 Total
Pembalikan/ Reversal of/
(pembentukan) (allowance for)
cadangan impairment
kerugian losses on
penurunan nilai financial
aset keuangan assets and
dan lainnya 2.046.409 1.650.569 (12.738) (9.013.714) (26.561) (33.011) (3.220.873) - (1.538.788) - (10.148.707) others
Keuntungan dari Gain on sale of
penjualan marketable
efek- efek securities and
dan obligasi government
pemerintah - - - - - 47.701 74.434 19.340 (16.180) - 125.295 bonds - net
Beban operasional Other operating
lainnya: expenses:
Salaries and
Beban gaji dan employee benefit
tunjangan (223.524) (341.091) (110.771) (2.347.645) (146.412) (12.889.547) (5.035.077) (562.463) (3.321.193) 554.634 (24.423.089) expenses
General and
Beban umum administrative
dan administrasi (95.607) (110.462) (171.253) (2.033.553) (127.053) (11.965.900) (4.748.386) (900.857) (2.579.823) - (22.732.894) expenses
Lainnya (563.287) (261.325) (153.238) (1.821.926) (338.731) (1.792.243) (725.852) (1.206.267) (521.296) 672.657 (6.711.508) Others - net
Total (882.418) (712.878) (435.262) (6.203.124) (612.196) (26.647.690) (10.509.315) (2.669.587) (6.422.312) 1.227.291 (53.867.491) Total
Pendapatan/(beban) Non-operating
bukan income/(expense)
operasional - neto - - - - - 98.094 100 - (54.876) - 43.318 - net
Beban pajak - - - - - (11.690.331) (1.695.729) (256.165) (990.786) - (14.633.011) Tax expense
Laba bersih 19.145.026 8.725.402 3.212.595 44.068.215 4.920.822 (26.992.715) 5.703.744 1.510.033 3.424.872 (3.666.124) 60.051.870 Net income
Laba bersih
yang dapat Net income
diatribusikan attributable
kepada: to:
Kepentingan Non-controlling
nonpengendali - - - - - - - - - - 4.991.813 interest
Pemilik Entitas Induk - - - - - - - - - - 55.060.057 Parent Entity
Laporan posisi Consolidated
keuangan statement of
konsolidasian financial position****)
Kredit yang diberikan
dan piutang/ Loans and sharia
pembiayaan receivables/
syariah - bruto 409.857.020 237.952.186 72.741.580 358.074.141 7.162.500 - 237.907.537 - 42.066.502 (5.929.271) 1.359.832.195 financing - gross
Total aset 424.358.483 229.139.153 73.595.383 240.050.664 307.078.639 414.628.061 353.624.125 43.938.924 114.843.074 (27.037.057) 2.174.219.449 Total assets
Demand deposits
Giro dan and wadiah
giro wadiah (256.481.994) (91.227.532) (63.703.665) (115.236.424) (4.902.962) (980.003) (20.847.525) - (1.192.752) 2.213.701 (552.359.156) demand deposits
Tabungan dan Saving deposits
tabungan and wadiah
wadiah (16.495.482) (21.306.778) (1.062.603) (414.655.290) (190.222) - (47.026.375) - (8.554.739) - (509.291.489) saving deposits
Deposito berjangka (26.777.108) (37.227.044) (33.127.841) (149.488.496) (6.772.458) (2.509.694) - - (35.470.457) 1.575.594 (289.797.504) Time deposits
Total simpanan Total deposit from
nasabah (299.754.584) (149.761.354) (97.894.109) (679.380.210) (11.865.642) (3.489.697) (67.873.900) - (45.217.948) 3.789.295 (1.351.448.149) customers
Total liabilitas (300.286.798) (150.621.915) (99.279.109) (681.149.184) (55.329.532) (163.775.636) (88.202.768) (38.734.998) (95.226.939) 12.164.064 (1.660.442.815) Total liabilities
*) Sesuai dengan segmen-segmen operasi Bank Mandiri (catatan 2ak). *) In accordance with operating segments of Bank Mandiri (Note 2ak).
**) Termasuk komponen internal transfer pricing antar segmen operasi. **) Include component of internal transfer pricing among operating segments.
***) Termasuk eliminasi internal transfer pricing atau reklasifikasi antar segmen operasi dan eliminasi terhadap ***) Include elimination of internal transfer pricing or reclassification among operating segments and
Entitas Anak. elimination for Subsidiaries.
352 ANNUAL REPORT 2023 1419
Page 913
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
57. INFORMASI SEGMEN (lanjutan) 57. SEGMENT INFORMATION (continued)
2022
Entitas Anak
- selain
asuransi Penyesuaian
Entitas dan Syariah/ dan
Hubungan Treasury & Entitas Anak Anak - Subsidiaries Eliminasi***)
Kelembagaan/ Inter- Kantor - Syariah/ asuransi/ - other than Adjustment
Corporate Commercial Government Retail national Pusat/ Subsidiary - Subsidiaries insurance and
Keterangan Banking Banking Institutional Banking Banking Head Office sharia -insurance and sharia Elimination***)c Total Description
Consolidated
Laporan laba rugi statements of profit
dan penghasilan or loss and other
komprehensif lain comprehensive
konsolidasian income
Pendapatan bunga dan Interest and
syariah**) 29.999.243 16.292.295 4.453.246 58.823.019 20.898.828 298.082 19.687.046 363.593 10.208.820 (48.642.054) 112.382.118 sharia income **)
Beban bunga dan Interest and
syariah**) (16.304.561) (8.854.226) (2.650.349) (23.458.737) (17.446.151) (212.674) (4.032.169) - (3.429.472) 51.909.575 (24.478.764) sharia expense **)
Pendapatan bunga dan Net interest and
syariah - neto 13.694.682 7.438.069 1.802.897 35.364.282 3.452.677 85.408 15.654.877 363.593 6.779.348 3.267.521 87.903.354 sharia income
Pendapatan Net premium
premi - neto - - - - - - - 2.886.272 - (418.574) 2.467.698 income
Pendapatan bunga Net interest,
dan syariah sharia and
dan premi - neto 13.694.682 7.438.069 1.802.897 35.364.282 3.452.677 85.408 15.654.877 3.249.865 6.779.348 2.848.947 90.371.052 premium income
Pendapatan Other operating
operasional lainnya: income:
Pendapatan provisi Fees
dan komisi 2.404.288 764.847 360.542 6.901.623 520.797 3.145.773 2.507.051 - 2.842.500 (645.273) 18.802.148 and commission
Lainnya 388.254 144.152 48.701 4.801.775 3.299.449 3.398.103 1.360.143 1.037.323 2.218.724 (1.218.069) 15.478.555 Others
Total 2.792.542 908.999 409.243 11.703.398 3.820.246 6.543.876 3.867.194 1.037.323 5.061.224 (1.863.342) 34.280.703 Total
Pembalikan/ Reversal of/
(pembentukan) (allowance for)
cadangan impairment
kerugian losses on
penurunan nilai financial
aset keuangan assets and
dan lainnya (1.078.508) (1.984.881) (15.925) (7.436.292) 3.909 (22.840) (4.119.048) - (1.469.602) - (16.123.187) others
Keuntungan dari Gain on sale of
penjualan marketable
efek- efek securities and
dan obligasi government
pemerintah - - - - - 696.462 114.642 27.242 61.233 - 899.579 bonds - net
Beban operasional Other operating
lainnya: expenses:
Salaries and
Beban gaji dan employee benefit
tunjangan (176.725) (303.368) (96.897) (2.345.298) (137.792) (12.987.631) (4.948.878) (506.384) (3.557.347) 418.574 (24.641.746) expenses
General and
Beban umum administrative
dan administrasi (89.590) (89.296) (168.560) (1.445.613) (110.430) (12.127.172) (4.437.736) (913.666) (2.720.489) - (22.102.552) expenses
Lainnya (435.343) (218.615) (151.904) (1.517.449) (389.435) (1.989.311) (724.848) (1.300.987) (448.541) 660.673 (6.515.760) Others - net
Total (701.658) (611.279) (417.361) (5.308.360) (637.657) (27.104.114) (10.111.462) (2.721.037) (6.726.377) 1.079.247 (53.260.058) Total
Pendapatan/(beban) Non-operating
bukan income/(expense)
operasional - neto - - - - - 113.094 98.449 - (1.906) - 209.637 - net
Beban pajak - - - - - (9.086.007) (1.254.621) (278.369) (806.361) - (11.425.358) Tax expense
Laba bersih 14.707.058 5.750.908 1.778.854 34.323.028 6.639.175 (28.774.121) 4.250.031 1.315.024 2.897.559 2.064.852 44.952.368 Net income
Laba bersih
yang dapat Net income
diatribusikan attributable
kepada: to:
Kepentingan Non-controlling
nonpengendali - - - - - - - - - - 3.781.731 interest
Pemilik Entitas Induk - - - - - - - - - - 41.170.637 Parent Entity
Laporan posisi Consolidated
keuangan statement of
konsolidasian****) financial position****)
Kredit yang diberikan
dan piutang/ Loans and sharia
pembiayaan receivables/
syariah – bruto 364.163.362 196.304.490 44.119.013 322.250.318 5.801.787 81 206.207.005 - 37.392.602 (3.638.776) 1.172.599.882 financing - gross
Total aset 382.797.323 179.089.341 44.971.040 313.385.081 318.811.657 331.277.620 305.727.438 42.870.806 98.955.587 (25.341.206) 1.992.544.687 Total assets
Demand deposits
Giro dan and wadiah
giro wadiah (260.843.103) (82.519.567) (43.765.257) (101.871.549) (5.045.475) (3.946.286) (21.797.853) - (1.164.001) 1.875.129 (519.077.962) demand deposits
Tabungan dan Saving deposits
tabungan and wadiah
wadiah (12.153.395) (15.592.192) (850.155) (157.981.554) (198.973) (241.590.679) (44.214.405) - (7.901.413) - (480.482.766) saving deposits
Deposito berjangka (40.636.468) (36.819.680) (20.359.234) (42.673.131) (4.760.793) (121.556.835) - - (31.871.718) 2.662.658 (296.015.201) Time deposits
Total simpanan Total deposit from
nasabah (313.632.966) (134.931.439) (64.974.646) (302.526.234) (10.005.241) (367.093.800) (66.012.258) - (40.937.132) 4.537.787 (1.295.575.929) customers
Total liabilitas (321.701.933) (138.032.614) (66.083.263) (668.925.401) (38.306.214) (126.040.049) (75.813.992) (38.197.072) (81.660.894) 10.664.801 (1.544.096.631) Total liabilities
*) Sesuai dengan segmen-segmen operasi Bank Mandiri (catatan 2ak). *) In accordance with operating segments of Bank Mandiri (Note 2ak).
**) Termasuk komponen internal transfer pricing antar segmen operasi. **) Include component of internal transfer pricing among operating segments.
***) Termasuk eliminasi internal transfer pricing atau reklasifikasi antar segmen operasi dan eliminasi terhadap ***) Include elimination of internal transfer pricing or reclassification among operating segments and
Entitas Anak. elimination for Subsidiaries.
****) Untuk tahun yang berakhir pada tanggal 31 Desember 2022. ****) For the year ended 31 December 2022
1420 PT Bank Mandiri (Persero) Tbk 353
Page 914
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
57. INFORMASI SEGMEN (lanjutan) 57. SEGMENT INFORMATION (continued)
Segmen geografis Geographical segment
Operasional utama Grup dikelola di wilayah The Group’s main operations is managed in Indonesia,
Indonesia, Asia (Singapura, Hong Kong, Timor Leste, Asia (Singapore, Hong Kong, Timor Leste, Shanghai,
Shanghai, Malaysia), Eropa Barat (Inggris), dan Malaysia), West Europe (England), and Cayman
Cayman Islands. Informasi yang berkaitan dengan Islands. Information concerning the geographical
segmen berdasarkan geografis dari Grup disajikan segments of the Group is set out in the table below:
dalam tabel di bawah ini:
Informasi segmen geografis untuk tahun yang Information on geographical segment for the year
berakhir pada tanggal 31 Desember 2023: ended 31 December 2023:
2023
Eropa Barat/ Cayman Konsolidasian/
Indonesia Asia West Europe Islands Consolidated
Laporan laba rugi dan Consolidated statements of
Penghasilan komprehensif profit or loss and other
lain konsolidasian comprehensive income
Pendapatan bunga dan syariah 126.198.202 4.408.807 167.059 1.770.402 132.544.470 Interest and sharia income
Beban bunga dan syariah (33.676.303) (2.184.649) (103.294) (693.650) (36.657.896) Interest and sharia expense
Pendapatan bunga dan
syariah - neto 92.521.899 2.224.158 63.765 1.076.752 95.886.574 Net interest and sharia income
Pendapatan premi - neto 2.123.046 - - - 2.123.046 Net premium income
Pendapatan bunga dan syariah Net interest, sharia and
dan premi - neto 94.644.945 2.224.158 63.765 1.076.752 98.009.620 premium income
Pendapatan operasional lainnya: Other operating income:
Pendapatan provisi dan komisi 19.690.608 421.664 - 36.138 20.148.410 Fees and commisions
Lainnya 20.043.935 229.068 11.736 89.697 20.374.436 Others
Total 39.734.543 650.732 11.736 125.835 40.522.846 Total
(Pembentukan)/pembalikan (Allowance for)/reversal of
cadangan kerugian impairment losses on
penurunan nilai aset financial assets and
keuangan dan lainnya (9.868.305) (269.532) (6.513) (4.357) (10.148.707) others
Keuntungan dari penjualan Gain on sale of marketable
efek-efek dan obligasi securities and
pemerintah 125.295 - - - 125.295 government bonds - net
Beban operasional lainnya: Other operating expenses:
Salaries and employee benefit
Beban gaji dan tunjangan (24.154.647) (216.132) (36.322) (15.988) (24.423.089) expenses
Beban umum, administrasi General, administrative
dan lainnya (29.244.031) (163.475) (17.827) (19.069) (29.444.402) expenses and others
Total (53.398.678) (379.607) (54.149) (35.057) (53.867.491) Total
Pendapatan/(beban) bukan Non operating income/
operasional - neto 950.259 (427.329) - (479.612) 43.318 (expense) - net
Beban pajak (14.371.652) (258.604) (2.755) - (14.633.011) Tax expense
Laba bersih 57.816.407 1.539.818 12.084 683.561 60.051.870 Net income
Laba bersih yang dapat
diatribusikan kepada: Net income attributable to:
Kepentingan nonpengendali - - - - 4.991.813 Non-controlling interest
Pemilik Entitas Induk - - - - 55.060.057 Parent Entity
Laporan posisi keuangan Consolidated statement of
konsolidasian financial position
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan receivables/
syariah- bruto 1.273.106.236 57.617.329 715.716 28.392.914 1.359.832.195 financing - gross
Total aset 2.044.454.812 88.426.438 4.047.572 37.290.627 2.174.219.449 Total assets
Demand deposits and wadiah
Giro dan giro wadiah (544.200.253) (7.917.572) (241.331) - (552.359.156) demand deposits
Tabungan dan tabungan Saving deposits and wadiah
wadiah (506.286.183) (3.005.306) - - (509.291.489) saving deposits
Deposito berjangka (286.387.272) (3.410.232) - - (289.797.504) Time deposits
Total simpanan nasabah (1.336.873.708) (14.333.110) (241.331) - (1.351.448.149) Total deposit from customers
Total liabilitas (1.570.259.063) (71.526.098) (3.240.265) (15.417.389) (1.660.442.815) Total liabilities
354 ANNUAL REPORT 2023 1421
Page 915
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
57. INFORMASI SEGMEN (lanjutan) 57. SEGMENT INFORMATION (continued)
Segmen geografis (lanjutan) Geographical segment (continued)
Informasi segmen geografis untuk tahun yang Information on geographical segment for the year
berakhir pada tanggal 31 Desember 2022: ended 31 December 2022:
2022
Eropa Barat/ Cayman Konsolidasian/
Indonesia Asia West Europe Islands Consolidated
Laporan laba rugi dan Consolidated statements of
Penghasilan komprehensif profit or loss and other
lain konsolidasian comprehensive income
Pendapatan bunga dan syariah 109.132.266 2.261.743 92.028 896.081 112.382.118 Interest and sharia income
Beban bunga dan syariah (23.581.286) (674.160) (37.706 ) (185.612) (24.478.764) Interest and sharia expense
Pendapatan bunga dan
syariah - neto 85.550.980 1.587.583 54.322 710.469 87.903.354 Net interest and sharia income
Pendapatan premi - neto 2.467.698 - - - 2.467.698 Net premium income
Pendapatan bunga dan syariah Net interest, sharia and
dan premi - neto 88.018.678 1.587.583 54.322 710.469 90.371.052 premium income
Pendapatan operasional lainnya: Other operating income:
Pendapatan provisi dan komisi 18.405.858 383.725 - 12.565 18.802.148 Fees and commisions
Lainnya 15.303.005 129.916 9.956 35.678 15.478.555 Others
Total 33.708.863 513.641 9.956 48.243 34.280.703 Total
Pembentukan Allowance for
cadangan kerugian impairment losses on
penurunan nilai aset financial assets and
keuangan dan lainnya (15.847.746) (260.140) (1.716 ) (13.585) (16.123.187) others
Keuntungan dari penjualan Gain on sale of marketable
efek-efek dan obligasi securities and
pemerintah 832.153 64.180 - 3.246 899.579 government bonds - net
Beban operasional lainnya: Other operating expenses:
Salaries and employee benefit
Beban gaji dan tunjangan (24.397.802) (203.764) (28.298 ) (11.882) (24.641.746) expenses
Beban umum, administrasi General, administrative
dan lainnya (28.412.582) (159.507) (22.833 ) (23.390) (28.618.312) expenses and others
Total (52.810.384) (363.271) (51.131 ) (35.272) (53.260.058) Total
Pendapatan/(beban) bukan Non operating income/
operasional - neto 530.320 (162.519) - (158.164) 209.637 (expense) - net
Beban pajak (11.182.908) (240.817) (1.633 ) - (11.425.358) Tax expense
Laba bersih 43.248.976 1.138.657 9.798 554.937 44.952.368 Net income
Laba bersih yang dapat
diatribusikan kepada: Net income attributable to:
Kepentingan nonpengendali - - - - 3.781.731 Non-controlling interest
Pemilik Entitas Induk - - - - 41.170.637 Parent Entity
Laporan posisi keuangan Consolidated statement of
konsolidasian*) financial position*)
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan receivables/
syariah- bruto 1.101.016.066 50.305.418 481.634 20.796.764 1.172.599.882 financing - gross
Total aset 1.883.672.684 74.896.834 3.765.899 30.209.270 1.992.544.687 Total assets
Demand deposits and wadiah
Giro dan giro wadiah (511.480.446) (7.324.681) (272.835 ) - (519.077.962) demand deposits
Tabungan dan tabungan Saving deposits and wadiah
wadiah (477.616.764) (2.866.002) - - (480.482.766) saving deposits
Deposito berjangka (293.304.321) (2.710.880) - - (296.015.201) Time deposits
Total simpanan nasabah (1.282.401.531) (12.901.563) (272.835 ) - (1.295.575.929) Total deposit from customers
Total liabilitas (1.482.146.120) (50.463.373) (2.993.330 ) (8.493.808) (1.544.096.631) Total liabilities
*)
Untuk tahun yang berakhir pada tanggal 31 Desember 2022. *)
For the year ended 31 December 2022
1422 PT Bank Mandiri (Persero) Tbk 355
Page 916
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
58. RASIO KECUKUPAN MODAL (CAPITAL 58. CAPITAL ADEQUACY RATIO
ADEQUACY RATIO)
Pengelolaan risiko melalui modal Capital risk management
Kebijakan permodalan Bank Mandiri adalah secara Bank Mandiri's capital policy is prudently complied with
prudent memenuhi regulatory capital requirement, the regulatory capital requirement, diversifying its capital
melakukan diversifikasi sumber permodalan untuk resources to anticipate long-term strategic plans and
mengantisipasi rencana strategis jangka panjang dan efficiently allocate capital to business segments that
mengalokasikan modal secara efisien pada segmen have the potential to provide an optimal risk-return
bisnis yang memiliki potensi untuk memberikan profil profile, including placement and investment in
risk-return yang optimal, termasuk penempatan dan Subsidiaries in order to meet stakeholder’s expectations
penyertaan pada Entitas Anak dalam rangka including investors and regulators.
memenuhi ekspektasi stakeholder termasuk investor
dan regulator.
Bank Mandiri memastikan memiliki kecukupan modal Bank Mandiri ensures it has sufficient capital to meet
untuk dapat memenuhi risiko kredit, risiko pasar dan credit risk, market risk and operational risk, both in
risiko operasional, baik dalam mendukung supporting business growth in normal conditions and
pertumbuhan bisnis pada kondisi normal maupun anticipating stress conditions.
untuk mengantisipasi terjadinya kondisi stress.
Dalam perhitungan kecukupan modal, Bank mengacu In calculating capital adequacy, the Bank refers to POJK
pada POJK No.11/POJK.03/2016 tentang Kewajiban No. 11/POJK.03/2016 regarding Minimum Capital
Penyediaan Modal Minimum Bank Umum yang Adequacy Requirement for Commercial Banks, as
diubah oleh POJK No.34/POJK.03/2016 dan POJK amended by POJK No. 34/POJK.03/2016 and POJK No.
No.27/POJK.03/2022. 27/POJK.03/2022.
Untuk perhitungan Aset Tertimbang Menurut Risiko For or the calculation of Risk-Weighted Assets (RWA),
(ATMR), Bank menggunakan Pendekatan Standar the Bank employs Standardized Approach, which in
yang mengacu kepada Basel III Reforms accordance with Basel III Reforms (Standardized
(Standardized Approach) untuk Risiko Kredit yang Approach) for Credit Risk, which effective since January
efektif mulai Januari 2023. Untuk Risiko Pasar, Bank 2023. For Market Risk, the Bank employs Basel II
menggunakan Metode Pengukuran Standar Basel II Standardized Measurement Method and employs Value
(Standardized Measurement Method) dan secara at Risk internally. For Operational Risk, the Bank
internal menggunakan Value at Risk. Untuk Risiko employs Standardized Approach which in accordance
Operasional, Bank mengacu kepada Pendekatan with Basel III Reforms, which effective since January
Standar sesuai Basel III Reforms yang berlaku efektif 2023.
mulai Januari 2023.
Hasil perhitungan ATMR (Kredit, Operasional, dan The calculation result of Risk Weighted Assets (Credit,
Pasar) serta Rasio Kecukupan Modal pada tanggal Operational and Market) and Capital Adequacy Ratio
31 Desember 2023 dan 2022 (Bank Mandiri saja) (CAR) as of 31 December 2023 and 2022 (Bank
adalah sebagai berikut: Mandiri only) are as follows:
2023 2022
Modal: Capital:
Modal inti 209.724.274 181.072.852 Core capital
Modal pelengkap 12.264.005 10.771.601 Supplementary capital
Jumlah modal untuk risiko kredit, Total capital for credit risk,
risiko operasional, dan operational risk, and
risiko pasar 221.988.279 191.844.453 market risk
Aset Tertimbang Menurut Risiko
(ATMR) kredit1 964.706.719 846.394.763 Risk-Weighted Assets for credit1
Aset Tertimbang Menurut Risiko Risk-Weighted Assets for
(ATMR) operasional2 58.720.278 133.826.964 operational2
Aset Tertimbang Menurut Risiko Risk-Weighted Assets for
(ATMR) pasar3 9.980.215 5.829.558 market3
Jumlah ATMR untuk risiko kredit, Total Risk-Weighted Assets for credit,
risiko operasional, dan operational risk, and
risiko pasar 1.033.407.212 986.051.285 market risk
1 Mengacu pada SEOJK No. 24/SEOJK.03/2021 tentang Pedoman Perhitungan ATMR untuk Risiko Kredit dengan Menggunakan Pendekatan Standar, SEOJK No. 48/SEOJK.03/2017
tentang Pedoman Perhitungan Tagihan Bersih Transaksi Derivatif dalam Perhitungan Aset Tertimbang Menurut Risiko untuk Risiko Kredit Dengan Menggunakan Pendekatan Standar dan
POJK No. 11/POJK.03/2019 tentang Prinsip Kehati-hatian dalam Aktivitas Sekuritisasi Aset Bagi Bank Umum./Referring to SEOJK No. 24/SEOJK.03/2021 regarding Guidelines for
Calculation of Risk Weighted Assets (“RWA”) for Credit Risk Using the Standardized Approach, SEOJK No. 48/SEOJK.03/2017 regarding Guidelines for Calculation of Net Receivables
of Derivative Transactions in Risk-Weighted Asset Calculations for Credit Risk Using the Standardized Approach and POJK No. 11/POJK.03/2019 regarding Prudential Principles in
Assets Securitization Activities for Commercial Banks.
2 Mengacu pada SEOJK No. 6/SEOJK.03/2020 tentang Perhitungan ATMR untuk Risiko Operasional dengan Menggunakan Pendekatan Standar Bagi Bank Umum./Referring to SEOJK No.
6/SEOJK.03/2020 regarding Calculation of Risk-Weighted Assets for Operational Risk Using the Standardized Approach for Commercial Banks .
3 Mengacu pada SEOJK No. 38/SEOJK.03/2016 tentang Pedoman Penggunaan Metode Standar dalam Perhitungan Kewajiban Penyediaan Modal Minimum Bank Umum dengan
Memperhitungkan Risiko Pasar./Referring to SEOJK No. 38/SEOJK.03/2016 regarding Guidelines for the Use of Standardized Method in Calculation of Minimum Capital Adequacy
Requirement for Commercial Banks by Taking Market Risk Into Account.
356 ANNUAL REPORT 2023 1423
Page 917
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
58. RASIO KECUKUPAN MODAL (CAPITAL 58. CAPITAL ADEQUACY RATIO (continued)
ADEQUACY RATIO) (lanjutan)
Pengelolaan risiko melalui modal (lanjutan) Capital risk management (continued)
2023 2022
CAR untuk modal inti 20,29% 18,36% CAR for core capital
CAR untuk risiko kredit, CAR for credit risk,
operasional dan pasar 21,48% 19,46% operational risk and market risk
CAR minimum modal inti4 6,00% 6,00% Minimum CAR core capital4
CAR minimum sesuai profil risiko5 9,76% 9,86% Minimum CAR based on risk profile5
Rasio kecukupan modal Bank secara konsolidasian The Bank’s capital adequacy ratio on a consolidated
pada tanggal 31 Desember 2023 dan 2022 dengan basis as of 31 December 2023 and 2022 including
memperhitungkan risiko kredit, operasional dan pasar credit risk, operational risk and market risk are 21.99%
masing-masing adalah 21,99% dan 19,65%. and 19.65%, respectively.
59. RASIO ASET PRODUKTIF BERMASALAH, RASIO 59. NON-PERFORMING EARNING ASSETS RATIO,
PEMENUHAN CADANGAN KERUGIAN ALLOWANCE FOR IMPAIRMENT LOSSES ON
PENURUNAN NILAI ASET PRODUKTIF DAN EARNING ASSETS FULFILLMENT RATIO, MICRO
RASIO KREDIT USAHA MIKRO DAN KECIL AND SMALL BUSINESS LOANS RATIO AND LEGAL
LENDING LIMIT
Rasio aset produktif bermasalah terhadap jumlah aset Non-performing earning assets to total earning assets
produktif (termasuk Rekening Administratif) pada ratio (including Administrative Accounts) as of
tanggal 31 Desember 2023 dan 2022 (Bank Mandiri 31 December 2023 and 2022 (Bank Mandiri only) are
saja) adalah masing-masing sebesar 0,68% dan 0.68% and 1.09%, respectively. For Non-Performing
1,09%. Untuk rasio kredit bermasalah lihat Catatan Loan (NPL) ratio refer to Note 12.A.d.
12.A.d.
Rasio jumlah cadangan kerugian penurunan nilai aset The ratio of total allowance for impairment losses on
produktif dibentuk oleh Bank Mandiri pada tanggal earning assets provided by Bank Mandiri as of
31 Desember 2023 dan 2022 terhadap jumlah 31 December 2023 and 2022 compared to the
minimum cadangan kerugian penurunan nilai aset minimum allowance for impairment losses on earning
produktif sesuai dengan ketentuan Bank Indonesia assets under the guidelines prescribed by Bank
pada tanggal 31 Desember 2023 dan 2022 masing- Indonesia as of 31 December 2023 and 2022 are
masing sebesar 183,26% dan 194,70%. 183.26% and 194.70%, respectively.
Rasio aset produktif bermasalah terhadap jumlah aset The ratio of non-performing earning assets to total
produktif (termasuk Rekening Administratif) dan rasio earning assets (including Administrative Accounts) and
jumlah cadangan kerugian penurunan nilai aset the ratio of total allowance for impairment losses on
produktif dihitung sesuai dengan SEOJK earning assets is calculated in accordance with SEOJK
No. 9/SEOJK.03/2020 tanggal 30 Juni 2020 tentang No. 9/SEOJK.03/2020 dated 30 June 2020 concerning
Transparansi dan Publikasi Laporan Bank Umum Transparency and Publication of Conventional
Konvensional. Commercial Bank Reports.
Rasio kredit usaha mikro dan kecil terhadap jumlah The ratio of small-scale and micro business loans to
kredit yang diberikan Bank Mandiri pada tanggal total loans provided by Bank Mandiri for the year ended
31 Desember 2023 dan 2022 masing-masing sebesar as of 31 December 2023 and 2022 are 8.90% and
8,90% dan 9,52%. 9.52%, respectively.
4 Berdasarkan POJK No. 27/POJK.03/2022 tentang Perubahan kedua atas POJK Nomor 11/POJK.03/2016 tentang Kewajiban Penyediaan Modal Minimum Bank Umum, Bank wajib
menyediakan modal inti paling rendah sebesar 6% (enam persen) dari ATMR baik secara individu maupun konsolidasi dengan perusahaan anak./Based on POJK No.
27/POJK.03/2022 concerning the second amendment to POJK Number 11/POJK.03/2016 concerning Minimum Capital Requirements for Commercial Banks, Banks are required to
provide core capital of at least 6% (six percent) of RWA both individually and consolidated with subsidiary company.
5 CAR minimum untuk risiko-risiko utama Pillar 1 dan risiko-risiko tambahan Pillar 2 (capital add-on) berdasarkan metode Internal Capital Adequacy Assessment Process (ICAAP)./
Minimum CAR for Pillar 1 main risks and Pillar 2 additional risks (capital add-on) based on the Internal Capital Adequacy Assessment Process (ICAAP) method.
1424 PT Bank Mandiri (Persero) Tbk 357
Page 918
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
60. KEGIATAN JASA KUSTODIAN DAN WALI 60. CUSTODIAN SERVICES AND TRUST OPERATIONS
AMANAT
Kegiatan Jasa Kustodian Custodian services
Bank Mandiri telah memberikan Jasa Kustodian sejak Bank Mandiri started providing Custodian Services
tahun 1995. Surat izin operasi telah diperbaharui oleh since 1995. The operating license for Custodian
Bapepam dan LK berdasarkan Surat Keputusan Services was renewed by Capital Market and Financial
No. KEP.01/PM/Kstd/1999 tertanggal 4 Oktober 1999. Institutions Supervisory Board based on Decree
Kustodian Bank Mandiri merupakan bagian dari unit No. KEP.01/PM/Kstd/1999 dated 4 October 1999. Bank
kerja Financial Institutions Business Group dimana Mandiri’s Custodian, which is the part of Financial
jasa-jasa yang ditawarkan adalah sebagai berikut: Institutions Business Group, provides a full range of
Custodian Services as follows:
a. Penyelesaian transaksi (settlement) jual dan beli a. Settlement and handling services for script and
efek dengan maupun tanpa warkat (scripless). scripless trading transactions;
b. Penyimpanan (safekeeping) dan administrasi b. Safekeeping and administration of marketable
(administration) atas efek-efek maupun dokumen securities and other valuable assets;
berharga lainnya.
c. Pengurusan hak-hak nasabah atas kepemilikan c. Corporate action services which starting from
efek-efek yang disimpan sampai dengan hak administrating the safekeeping of customer’s
tersebut efektif di rekening nasabah (corporate ownership right on marketable securities until that
action). right become effective in the customer’s account;
d. Perwalian (proxy) pada Rapat Umum Pemegang d. Proxy services for its customers’ in General
Saham dan Rapat Umum Pemegang Obligasi. Meeting of Shareholders and General Meeting of
Bondholders;
e. Penyampaian laporan (reporting) dan informasi e. Reporting and information submission related to
(information) yang terkait dengan efek-efek the customers’ marketable securities and/or other
dan/atau dokumen berharga milik nasabah yang valuable assets which are kept and administered
disimpan dan diadministrasikan oleh kustodian by Bank Mandiri’s custodian.
Bank Mandiri.
Untuk memenuhi kebutuhan investor dalam In order to fulfill the investors’ needs in investing on
melakukan investasi pada berbagai instrumen efek- various marketable securities instruments, Bank
efek, Kustodian Bank Mandiri memfasilitasinya Mandiri’s Custodian facilitate it through provisions of
dengan menyediakan beragam layanan: various services as follow:
a. Kustodian umum untuk melayani investor yang a. General custodian which provide services for
melakukan investasi pada instrumen pasar modal investors who are investing in capital market or
maupun pasar uang di Indonesia. money market in Indonesia.
b. Kustodian lokal untuk American Depository b. Local custodian for American Depository Receipts
Receipts (ADR) dan Global Depository Receipts (ADR) and Global Depository Receipts (GDR)
(GDR) yang dibutuhkan oleh investor yang akan which is needed by the investors to convert the
melakukan konversi dari saham perusahaan yang companies’ shares which are listed in local and
terdaftar di bursa lokal dan luar negeri (dual/multi overseas stock exchange (dual/multi listing).
listing).
c. Sub-Registry untuk melayani investor yang c. Sub-Registry which provide services for investors
melakukan transaksi dan investasi pada Surat that conduct transaction and investment in
Utang Negara (SUN, baik Obligasi Negara Government Bonds (either in form of Bonds or
maupun Surat Perbendaharaan Negara) serta Treasury Bills) and Bank Indonesia Certificates
Sertifikat Bank Indonesia (SBI). (Sertifikat Bank Indonesia (SBI)).
d. Kustodian mutual fund (reksadana) dan d. Custodian for mutual funds and discretionary fund
discretionary fund (kontrak pengelolaan dana) issued and managed by investment manager;
yang diterbitkan dan dikelola oleh manajer
investasi.
e. Kustodian Euroclear bagi nasabah yang akan e. Custodian of Euroclear for customer who is
melakukan investasi dan penyelesaian transaksi conducting investment and settlement of securities
efek-efek yang tercatat di Euroclear Operations transactions registered at the Euroclear Operations
Centre, Brussels. Kustodian Bank Mandiri Centre, Brussels, Bank Mandiri’s Custodian is a
merupakan direct member dari Euroclear. direct member of Euroclear.
f. Kustodian Pinjam Meminjam Efek (securities f. Securities lending and borrowing as services for
lending and borrowing) bagi nasabah yang ingin customers who want to maximise their investment
memaksimalkan hasil investasinya dengan return by lending their securities to securities
meminjamkan efek-efeknya (saham) kepada companies through intermediary and guarantee of
perusahaan sekuritas melalui perantara dan PT Kliring Penjaminan Efek Indonesia (PT KPEI).
penjaminan PT Kliring Penjaminan Efek
Indonesia (PT KPEI).
g. Kustodian Exchange Traded Fund (ETF) yang g. Custodian for Exchange Traded Fund (ETF) which
diterbitkan dan dikelola oleh manajer investasi issued and managed by an investment manager
dimana unit penyertaannya diperdagangkan di where the unit of participation will be traded on
bursa. stock exchange.
h. Jasa Kustodian Efek Beragun Aset (EBA) h. Custodian for Asset Backed Securities (Efek
berbentuk Kontrak Investasi Kolektif (KIK) yang Beragun Aset (EBA)) in the form of Collective
diterbitkan oleh manajer investasi dan bank Investment Contract (Kontrak Investasi Kolektif
kustodian dalam rangka transaksi sekuritisasi (KIK)) which was issued by the investment
aset yang dimiliki perbankan atau lembaga manager and custodian bank in relation to asset
keuangan lainnya. securitisation transactions owned by banks or
other financial institutions.
358 ANNUAL REPORT 2023 1425
Page 919
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
60. KEGIATAN JASA KUSTODIAN DAN WALI 60. CUSTODIAN SERVICES AND TRUST OPERATIONS
AMANAT (lanjutan) (continued)
Kegiatan Jasa Kustodian (lanjutan) Custodian services (continued)
Pada tanggal 31 Desember 2023 dan 2022, kustodian As of 31 December 2023 and 2022, Bank Mandiri’s
Bank Mandiri memiliki 16.846 dan 14.662 nasabah Custodian has 16,846 and 14,662 customers,
yang terdiri dari dana pensiun, perusahaan asuransi, respectively, which consist of pension funds, insurance
bank, yayasan, perusahaan sekuritas, reksadana, companies, banks, foundation, securities companies,
institusi/badan hukum lain maupun perseorangan. mutual funds, other institution/legal entity and individual
Nilai portofolio berdasarkan mata uang yang disimpan customer. Total portfolio by currencies as of
pada tanggal 31 Desember 2023 sebesar 31 December 2023 are amounted to Rp583,282,609,
Rp583.282.609, USD2.844 juta (nilai penuh) dan USD2,844 million (full amount) and EUR0.6 million (full
EUR0,6 juta (nilai penuh) dan pada tanggal amount), and as of 31 December 2022 are amounted to
31 Desember 2022 sebesar Rp815.382.074, Rp815,382,074, USD2,626 million (full amount) and
USD2.626 juta (nilai penuh) dan EUR1,94 juta (nilai EUR1.94 million (full amount). Assets kept in custodian
penuh). Aset yang disimpan dalam kegiatan jasa services activities are not included in the consolidated
kustodian tidak termasuk dalam laporan posisi financial statement of Bank Mandiri and its
keuangan konsolidasian Bank Mandiri dan Entitas Subsidiaries.
Anak.
Bank Mandiri mengasuransikan portofolio nasabah Bank Mandiri has insured the customer’s portfolio kept
yang disimpan di kustodian terhadap kemungkinan in custodians against potential losses arising from
kerugian yang timbul dari penyimpanan dan safekeeping and transfer of securities in accordance
pemindahan efek-efek sesuai dengan ketentuan with the Financial Services Authority’s regulation.
Otoritas Jasa Keuangan.
Kegiatan Wali Amanat Trustee Agent Operations
Bank Mandiri telah memberikan Jasa Wali Amanat Bank Mandiri has been providing Trustee Agent
sejak tahun 1983. Surat izin operasi untuk kegiatan Operations Services since 1983. The operating license
wali amanat telah diperbaharui dan didaftarkan for trust services was renewed and re-registered in
kembali ke Bapepam dan LK berdasarkan Surat Decree of Capital Market and Financial Institutions
Keputusan No. 17/STTD-WA/PM/1999 tertanggal Supervisory Board based on Decree No. 17/STTD-
27 Oktober 1999. Jasa-jasa yang ditawarkan adalah WA/PM/1999 dated 27 October 1999. The type of
sebagai berikut: services are as follows:
a. Jasa wali amanat dan agen pemantau untuk a. Trustee agent for bonds and MTN issuance
penerbitan Obligasi dan Medium Term Notes
(MTN)
b. Jasa agen pengelola rekening penampungan b. Escrow agent
c. Jasa agen pembayaran c. Paying agent
d. Jasa penampungan dana IPO/Initial Public d. Initial Public Offering/IPO (receiving bank)
Offering
e. Jasa agen penjaminan e. Security agent
Untuk periode yang berakhir pada tanggal As of 31 December 2023, Bank Mandiri as the Trustee
31 Desember 2023, Bank Mandiri selaku Wali Amanat manage 111 customers with the total value of bonds
mengelola 111 emisi Obligasi dan MTN dengan nilai and MTN issued based on currency amounted
emisi berdasarkan mata uang sebesar Rp69.296.068 Rp69,296,068 and for the year ended 31 December
dan untuk tahun yang berakhir pada tanggal 2022 managed 83 customers with the total value of
31 Desember 2022 mengelola 83 emisi Obligasi dan bonds and MTN issued amounted Rp77,771,685.
MTN dengan nilai emisi sebesar Rp77.771.685.
Baik wali amanat maupun kustodian Bank Mandiri Both Bank Mandiri’s trustee operations and custodian
telah mendapat sertifikasi standar mutu pelayanan services have received quality certification ISO
ISO 9001:2015. 9001:2015.
1426 PT Bank Mandiri (Persero) Tbk 359
Page 920
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
60. KEGIATAN JASA KUSTODIAN DAN WALI 60. CUSTODIAN SERVICES AND TRUST OPERATIONS
AMANAT (lanjutan) (continued)
Kegiatan Usaha Bank Berupa Penitipan Dengan Trust Services
Pengelolaan (Trust)
Merupakan layanan penitipan dengan pengelolaan Bank’s trust service is the custodian services of
atas harta milik nasabah (settlor) berdasarkan customer’s assets portfolio (settlor) based on a written
perjanjian tertulis antara Bank Mandiri sebagai trustee agreement between the Bank Mandiri as the trustee
dan nasabah untuk kepentingan pihak yang and customer’s for the benefits of beneficiary.
menerima manfaat (beneficiary).
Bank Mandiri telah mendapatkan izin prinsip dan Bank Mandiri has obtained the license principle and
surat penegasan layanan trust berdasarkan Surat confirmation letter for the trust services based on Bank
Bank Indonesia No. 15/30/DPB1/PB1-1 tanggal Indonesia’s Letter No. 15/30/DPB1/PB1-1 dated
26 April 2013 dan No. 15/32/DPB1/PB1-1 tanggal 26 April 2013 and No. 15/32/DPB1/PB1-1 dated 28
28 Agustus 2013. August 2013.
Fungsi dari Layanan Trust Bank Mandiri adalah Functions of Bank Mandiri Trust Service are:
sebagai:
a. Agen pembayar (paying agent) yaitu kegiatan a. Paying agent is the activity of receiving and
menerima dan melakukan pemindahan uang transferring money and/or funds, as well as
dan/atau dana, serta mencatat arus kas masuk recording cash in and cash out for and on behalf of
dan kas keluar untuk dan atas nama nasabah the customer (settlor).
(settlor).
b. Agen investasi (investment agent) yaitu kegiatan b. Investment agent is the activity of placing,
menempatkan, mengkonversi, dan converting, and administering the placement of
mengadministrasikan penempatan dana untuk funds for and on behalf of the customer (settlor).
dan atas nama nasabah (settlor).
Layanan Trust Bank Mandiri juga mengelola nasabah Bank Mandiri’s Trust Service also managing customers
dari berbagai segmen, mencakup oil and gas from various segments, including oil and gas company,
company, corporate dan commercial, juga nasabah corporate and commercial, as well as non-profit
non-profit organization untuk kegiatan pendistribusian organization customers for the distribution of gas sales
hasil penjualan gas, jual-beli/akuisisi perusahaan, proceeds, company sales/acquisition, and pooling of
penampungan untuk dana bantuan luar negeri dan funds for foreign aid and others.
sebagainya.
61. KREDIT PENERUSAN (CHANNELING LOANS) 61. CHANNELING LOANS
Kredit penerusan berdasarkan sumber dana dan Channeling loans based on sources of funds and
sektor ekonomi adalah sebagai berikut: economic sectors are as follows:
2023 2022
Pemerintah: Government:
Pertanian 163.293 173.403 Agriculture
Industri 14.543 14.543 Manufacturing
177.836 187.946
360 ANNUAL REPORT 2023 1427
Page 921
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
61. KREDIT PENERUSAN (CHANNELING LOANS) 61. CHANNELING LOANS (continued)
(lanjutan)
Bank Mandiri telah ditunjuk untuk menatausahakan Bank Mandiri has been appointed to administer the
kredit kelolaan yang diterima oleh Pemerintah loans received by the Government of the Republic of
Indonesia dengan beberapa skema yang saat ini Indonesia through several existing schemes as follows:
(existing) yaitu sebagai berikut:
1. Penerusan pinjaman Kementerian Keuangan 1. Channeling loans from the Ministry of Finance in
dalam berbagai mata uang dari beberapa various currencies from several bilateral and
lembaga keuangan bilateral dan multilateral multilateral financial institutions to finance
untuk membiayai proyek-proyek Pemerintah Government projects through State Owned
melalui BUMN, BUMD dan Pemda, antara lain: Enterprises, Region Owned Enterprises and
Asian Development Bank, Banque Français & Regional Government, such as: Asian
Credit National, Barclays, BNP Paribas, BNP Development Bank, Banque Français & Credit
Paribas & CAI Belgia, Calyon & BNP Paribas, National, Barclays, BNP Paribas, BNP Paribas &
Commonwealth Development Corporation CAI Belgium, Calyon & BNP Paribas,
(“CDC”) NES, Export Finance and Insurance Commonwealth Development Corporation (“CDC”)
Corporation (“EFIC”) Australia, International NES, Export Finance and Insurance Corporation
Development Association (“IDA”), International (“EFIC”) Australia, International Development
Bank for Reconstruction and Development, Association (“IDA”), International Bank for
Japan Bank for International Cooperation, Reconstruction and Development, Japan Bank for
Kreditanstalt Fur Wiederaufbau, Nederland Urban International Cooperation, Kreditanstalt Fur
Sector Loan & De Nederlanse Inveseringsbank Wiederaufbau, Nederlands Urban Sector Loan &
voor Ontwikkelingslanden NV, Pemerintah Swiss, De Nederlanse Inveseringsbank voor
RDI - KI, Spanyol, U.B Denmark, US Export Ontwikkelingslanden NV, Swiss Government, RDI -
Import Bank dan Overseas Economic KI, Spain, UB Denmark, US Export Import Bank
Cooperation Fund. Namun berdasarkan and Overseas Economic Cooperation Fund.
Peraturan Menteri Keuangan However, based on the Regulation of the Minister
No. 40/PMK.05/2015 tanggal 6 Maret 2015 of Finance No. 40/PMK.05/2015 dated 6 March
bahwa terhitung mulai tanggal 1 Oktober 2015 2015, stated starting from 1 October 2015 the
pengelolaan penatausahaan pinjaman luar negeri administration of overseas loans are managed by
dilakukan oleh Kementerian Keuangan, kecuali the Ministry of Finance, except loans in the form of
pinjaman dalam bentuk Project Aid BI. BI Project Aid.
2. Penerusan pinjaman eksproyek Perusahaan Inti 2. Channeling loans from former of Perusahaan Inti
Rakyat (“PIR”) tetap ada kepada petani dalam Rakyat (“PIR”) are still exists to farmers for
rangka pembangunan kebun rakyat yang meliputi community plantation development which includes
proyek Nucleus Estate & Smallholder (“NES”) the Nucleus Estate & Smallholder (“NES”) ADB
ADB, PIR Khusus dan PIR Lokal. Bank Mandiri project, Special PIR and Local PIR. Bank Mandiri
sebagai penatausaha pengembalian Piutang as the administrator for the repayment of
Negara pada Petani PIR tetap ada, dimana receivables to PIR Farmers continues to exist,
Kementerian Keuangan sebagai pengelola whereas the Ministry of Finance is managing the
pengembalian piutang negara kepada petani dan repayment of receivables to farmers and the
Kementerian Pertanian sebagai pengelola teknis Ministry of Agriculture is managing the technical
pelaksanaan proyek PIR tetap ada. Untuk execution of the PIR Project still exist. The
penyaluran pinjaman Perusahaan Inti Rakyat distribution of Perusahaan Inti Rakyat Perkebunan
Perkebunan (“PIR-Bun”) sudah tidak dilakukan (“PIR-Bun”) loans has stopped.
lagi.
3. Penerusan Pinjaman Dana Reboisasi Hutan 3. Channeling loans of Industrial Plantation Forest
Tanaman Industri (“DRHTI”) dari Kementerian Reforestation (“DRHTI”) from the Ministry of
Lingkungan Hidup dan Kehutanan (“KLHK”). Environment and Forestry (“KLHK”). Since 1999,
Terhitung sejak tahun 1999, KLHK telah the Ministry of Environment and Forestry has
menghentikan penyaluran Dana Reboisasi dalam stopped distributing the Reforestation Loans for
rangka Pinjaman untuk Pembangunan Hutan Industrial Plantation Forests, therefore the DRHTI
Tanaman Industri tersebut, sehingga pinjaman loans which are currently managed by PT Bank
DRHTI yang saat ini dikelola di PT Bank Mandiri Mandiri (Persero) Tbk. are existing DRHTI Loans
(Persero) Tbk. adalah existing Pinjaman DRHTI which were inherited from Participating Bank.
yang berasal dari Bank Peserta Penggabungan.
1428 PT Bank Mandiri (Persero) Tbk 361
Page 922
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
61. KREDIT PENERUSAN (CHANNELING LOANS) 61. CHANNELING LOANS (continued)
(lanjutan)
Kredit penerusan tidak disajikan dalam laporan posisi Channeling loans are not presented in the consolidated
keuangan konsolidasian karena Bank Mandiri dan statement of financial position since the credit risk are
Entitas Anak tidak menanggung risiko atas kredit not borne by the Bank and its Subsidiaries. In
tersebut. Berdasarkan perjanjian tersebut di atas, accordance to the agreement mentioned above, Bank
Bank Mandiri bertugas melakukan penagihan kepada Mandiri is responsible to bill the debtors and made
debitur dan menyetorkan kembali kepada Pemerintah payments to the Government in the principal, including
pembayaran pokok kredit, termasuk bunga dan the interest and other charges such as loan
beban-beban lainnya serta pengelolaan dokumentasi documentation management. As compensation, Bank
kredit. Sebagai gantinya, Bank Mandiri akan Mandiri receives banking fee which varies from 0.50% -
menerima jasa perbankan (banking fee) yang berkisar 2%.
antara 0,50% - 2%.
62. MANAJEMEN RISIKO 62. RISK MANAGEMENT
Bank Mandiri menerapkan manajemen risiko yang Bank Mandiri implements independent risk
independen dan sesuai dengan standar yang merujuk management in accordance with standards that refer to
pada ketentuan dari OJK, Bank Indonesia serta best the regulations of FSA, Bank Indonesia regulation and
practices yang diterapkan di perbankan internasional. international banking best practices. Bank Mandiri
Bank Mandiri menggunakan konsep Enterprise Risk adopts the Enterprise Risk Management (ERM)
Management (ERM) sebagai salah satu strategi concept as comprehensive and integrated risk
manajemen risiko yang komprehensif dan terintegrasi, management strategy which is customised with the
yang disesuaikan dengan kebutuhan bisnis dan Bank’s business and operational needs. ERM
operasional Bank. Penerapan ERM akan memberikan implementation provides value added benefits to the
nilai tambah (value added) bagi Bank dan Bank’s and its stakeholders.
stakeholders.
ERM adalah sebuah proses pengelolaan risiko yang ERM is a risk management process embedded in
melekat dalam proses bisnis Bank, artinya pengelolaan business strategies and operations that are integrated
risiko menjadi bagian yang menyatu dalam in the Bank’s daily business decision making
pengambilan keputusan bisnis Bank sehari-hari. processes. With ERM, the Bank establishes a
Dengan ERM, Bank akan memiliki kerangka kerja systematic and comprehensive risk management
pengelolaan risiko yang sistematis dan menyeluruh framework (credit risk, market risk, and operational risk)
(risiko kredit, risiko pasar, dan risiko operasional) by connecting the capital management and business
dengan menghubungkan pengelolaan modal dan processes with the risks in holistic approach. In
proses bisnis dengan risiko yang dihadapi secara utuh. addition, ERM also applies integrated risk management
Selain itu, ERM juga menerapkan pengelolaan risiko for the Subsidiaries, to maximise the effectiveness of
secara terintegrasi dengan Entitas Anak untuk supervision and value creation to the Bank based on
memaksimalkan efektivitas pengawasan dan nilai POJK No.17/POJK.03/2014 regarding implementation
perusahaan berdasarkan POJK Nomor of integrated risk management for financial
17/POJK.03/2014 yang mengatur mengenai conglomerates which are appropriate for the whole
penerapan manajemen risiko terintegrasi bagi financial industries.
konglomerasi keuangan yang memiliki cakupan seluruh
industri keuangan.
Kerangka pengelolaan risiko Bank mengacu pada The Bank’s risk management framework is based on
POJK Nomor 18/POJK.03/2016 tentang Penerapan POJK No. 18/POJK.03/2016 regarding Risk
Manajemen Risiko Bagi Bank Umum dan Peraturan Management Implementation for Commercial Banks
Menteri BUMN Nomor PER-2/MBU/03/2023 tentang and Ministerial Regulation of State-owned Enterprise
Pedoman Tata Kelola dan Kegiatan Korporasi No. PER-2/MBU/03/2023 regarding Guidelines for
Signifikan Badan Usaha Milik Negara. Kerangka Governance and Significant Corporate Activities of
pengelolaan risiko Bank tercantum dalam Kebijakan State-Owned Enterprises. The Bank’s risk management
Manajemen Risiko (KMNR), dalam kerangka framework is included in Risk Management Policy
pengelolaan risiko ini, diatur berbagai kebijakan agar (KMNR), which consists of various policies to support
manajemen risiko berfungsi sebagai business enabler risk management function as a business enabler for
sehingga bisnis dapat tetap tumbuh dalam koridor business growth within the corridor of prudential
prudential principle dengan menerapkan proses principle by adopting the ideal risk management
manajemen risiko yang ideal (identifikasi - pengukuran processes (identification - measurement - monitoring -
- pemantauan - pengendalian risiko) pada semua level risk control) at all organisation levels.
organisasi.
362 ANNUAL REPORT 2023 1429
Page 923
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
Sebagai bagian dari proses ERM, Bank Mandiri As part of the ERM process, Bank Mandiri applies a
menerapkan Risk Appetite Statement (“RAS”). RAS Risk Appetite Statement (“RAS”). RAS represents type
merupakan jenis dan tingkat risiko yang sanggup and level of risk that the Bank is able to take/face within
diambil/dihadapi Bank yang berada dalam kapasitas its risk capacity in order to achieve business objectives.
risiko yang dimiliki dalam rangka mencapai tujuan The application of RAS is also synchronised with
bisnis. Penerapan RAS juga disinkronkan dengan monitoring of Bank Mandiri's Recovery Plan indicators
pemantauan indikator Recovery Plan Bank Mandiri (refer to POJK No. 14/POJK.03/2017 regarding Bank
(mengacu pada POJK No. 14/POJK.03/2017 tentang Systemic Recovery Plans). The Bank Mandiri Risk
Rencana Aksi (Recovery Plan) bagi Bank Sistemik). Appetite Statement is as follows:
Adapun Risk Appetite Statement Bank Mandiri sebagai
berikut:
Dimensi/Dimensions Statement
Menjaga laba yang stabil serta sustain sesuai dengan tingkat risiko yang diambil./
Rentabilitas/Rentability
Maintain a stable and sustainable profit in accordance with the level of risk taken.
Menjaga permodalan yang kuat untuk mendukung risiko bisnis yang dihadapi dan
memenuhi ketentuan Regulator./
Permodalan/Capital
Maintain capital to support the business risks and comply with regulator
requirements.
Menjaga posisi likuiditas yang kuat dalam berbagai kondisi stress./Maintain a
Likuiditas dan Pendanaan/ strong liquidity position under a variety of stressful conditions.
Liquidity and Funding Menjaga pendanaan yang stabil dan terdiversifikasi dengan baik./Maintain stable
and well-diversified funding.
Menjaga kualitas portofolio dan konsentrasi kredit sesuai appetite Bank./Maintain
portfolio quality and credit concentration according to the Bank's appetite.
Risiko Kredit/Credit Risk
Menjaga biaya kredit pada level yang optimum./Maintain credit costs at optimum
levels.
Menjaga eksposur risiko pasar yang timbul, baik dari aktivitas trading book maupun
banking book, berada dalam appetite yang ditetapkan manajemen./
Risiko Pasar/Market Risk
Maintain market risk exposure arising from both trading book and banking book
activities within the level of appetite set by management.
Menjaga batas toleransi terhadap fraud eksternal, fraud internal serta isu terkait
Risiko Operasional/ sistem IT dan kerahasiaan data sesuai appetite Bank./Maintain intolerance to
Operational Risk external fraud, internal fraud and issues related to IT systems and data confidentiality
according to the Bank’s appetite.
Menjaga batas toleransi atas pelanggaran kepatuhan terhadap regulasi (yang
Risiko Kepatuhan/ berakibat sanksi/denda) sesuai appetite Bank./Maintain intolerance for violation of
Compliance Risks regulatory compliance (which results in sanctions/fines) according to the Bank’s
appetite.
Risiko Hukum/ Menjaga potensi kerugian akibat tuntutan hukum pada tingkat yang rendah./
Legal Risk Maintain potential losses due to lawsuits at a low level.
Risiko Reputasi/ Menjaga reputasi Bank melalui produk dan layanan yang handal./
Reputation Risk Maintain the Bank's reputation through reliable products and services.
Seluruh risiko-risiko yang dihadapi Bank diukur dan All risks that faced by the Bank are measured and
dipantau secara rutin, baik melalui metode pengukuran monitored on regular basis through internal
internal maupun melalui penyusunan laporan profil measurement method, quarterly risk profile report and
risiko secara triwulanan dan laporan tingkat kesehatan semiannually Bank’s soundness report in order to
Bank secara semesteran, untuk menggambarkan describe all the embedded risks in the Bank’s business
seluruh risiko yang melekat dalam kegiatan bisnis Bank activities, including consolidated Subsidiaries risks.
termasuk risiko Entitas Anak secara konsolidasi.
Grup tidak terekspos risiko pasar, risiko kredit dan There are no market risk, credit risk and liquidity risk
risiko likuiditas pada investasi pemegang unit link, exposed to the Group for policyholders’ investments in
dikarenakan semua risiko ditanggung langsung oleh unit-linked contract, since all credit risk is directly borne
masing-masing pemegang polis. by each policyholder.
1430 PT Bank Mandiri (Persero) Tbk 363
Page 924
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
Pengawasan aktif Dewan Direksi dan Dewan Active supervision by the Board of Directors and the
Komisaris terhadap aktivitas manajemen risiko Bank, Board of Commissioners on risk management activities,
baik secara langsung maupun tidak langsung directly and indirectly, is implemented through the
dilaksanakan melalui pembentukan komite di bawah establishment of committees at the level of the Board of
supervisi Dewan Komisaris, yaitu Komite Pemantau Commissioners which are Risk Monitoring Committee,
Risiko, Komite Tata Kelola Terintegrasi, Komite Integrated Governance Committee, Remuneration and
Remunerasi dan Nominasi, dan Komite Audit. Adapun Nomination Committee and Audit Committee. The
komite di bawah supervisi Direksi terdiri dari Asset & Executive Committee under the supervision of the
Liabilities Committee (ALCO), Risk Management & Board of Directors consists of Asset & Liability
Credit Policy Committee (RMPC), Integrated Risk Committee (ALCO), Risk Management & Credit Policy
Committee (IRC), Capital & Subsidiaries Committee Committee (RMPC), Integrated Risk Management
(CSC), Business Committee (BC), Information Committee (IRC), Capital & Subsidiaries Committee
Technology & Digital Banking Committee (ITDC), (CSC), Business Committee (BC), Information
Human Capital Policy Committee (HCPC), Policy & Technology & Digital Banking Committee (ITDC),
Procedure Committee (PPC), Credit Committee/Rapat Human Capital Policy Committee (HCPC), Policy &
Komite Kredit (RKK), Transformation Committee (TC), Procedure Committee (PPC), Credit Committee (Rapat
dan Social & Enviromental Responsibility Committee Komite Kredit (RKK), Transformation Committee (TC),
(SERC). and Social & Enviromental Responsibility Committee
(SERC).
Dari 11 komite yang berada di bawah supervisi Direksi, From 11 Executive Committees supervised under
terdapat 4 komite yang berkaitan langsung dengan Board of Directors, 4 committees directly involved with
pengelolaan manajemen risiko yaitu RMPC, IRC, risk management, i.e. RMPC, IRC, ALCO, and PPC. All
ALCO dan PPC. Adapun fungsi dan tugas masing- functions and key responsibilities are as follows:
masing komite adalah sebagai berikut:
1. Risk Management & Credit Policy Committee 1. Risk Management & Credit Policy Committee
(RMPC) (RMPC)
Melakukan identifikasi, pengukuran, dan Conducting risk identification, measurement, and
pemantauan risiko, penetapan kebijakan dan monitoring, establishing policies and risk
strategi manajemen risiko. Selain itu juga management strategies. In addition, formulating
merumuskan kebijakan perkreditan, mengawasi credit policies, overseeing the implementation of
pelaksanaan kebijakan perkreditan, memantau credit policies, monitoring the development and
perkembangan dan kondisi portofolio perkreditan conditions of the credit portfolio and also providing
serta memberikan saran langkah perbaikan. recommendations for improvement.
2. Integrated Risk Committee (IRC) 2. Integrated Risk Committee (IRC)
Memberikan rekomendasi kepada Direksi Entitas Provide recommendation to the Board of Directors
Utama dalam rangka penyusunan kebijakan in order to develop integrated risk management
Manajemen Risiko Terintegrasi dan perbaikan regulations and revised or refined the standards for
atau penyempurnaan kebijakan Manajemen Risiko integrated risk management based on the results
Terintegrasi berdasarkan hasil evaluasi of evaluation process. Bank Mandiri as Parent
pelaksanaan. Bank Mandiri sebagai Entitas Utama Entity has formed IRC committee as an application
membentuk IRC sebagai wujud penerapan POJK of POJK No. 17/POJK.03/2014 about Integrated
No. 17/POJK.03/2014 tentang Penerapan Risk Management for Financial Group. Member of
Manajemen Risiko Terintegrasi bagi Konglomerasi IRC includes Boards of Directors of Parent Entity
Keuangan. Anggota IRC mencakup Direksi Entitas and Subsidiaries.
Utama dan Entitas Anak.
3. Asset & Liabilities Committee (ALCO) 3. Asset & Liabilities Committee (ALCO)
Menjalankan fungsi penetapan strategi Manages Bank’s strategic management of asset
pengelolaan aset dan liabilitas, penetapan suku and liabilities, interest rate, liquidity and other
bunga dan likuiditas, serta hal-hal lain yang areas related to the asset and liability management
terkait dengan pengelolaan aset dan liabilitas of the Bank. Furthermore in condition of financial
Bank. Selain itu pada kondisi tekanan/krisis stress/crisis, ALCO has the function and
keuangan, ALCO juga memiliki tugas dan responsibility to monitor Bank’s risk and financial
wewenang untuk melakukan pemantauan indicators which state in the Recovery Plan in
indikator risiko dan keuangan Bank yang which these indicators exceed the set limits.
tercantum dalam Recovery Plan serta
mengusulkan aktivasi Recovery Plan dalam hal
indikator-indikator tersebut melampaui batasan
yang ditetapkan.
364 ANNUAL REPORT 2023 1431
Page 925
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
Dari 11 komite yang berada di bawah supervisi Direksi, From 11 Executive Committees supervised under
terdapat 4 komite yang berkaitan langsung dengan Board of Directors, 4 committees directly involved with
pengelolaan manajemen risiko yaitu RMPC, IRC, risk management, i.e. RMPC, IRC, ALCO and PPC. All
ALCO, dan PPC. Adapun fungsi dan tugas masing- functions and key responsibilities are as follows
masing komite adalah sebagai berikut (lanjutan): (continued):
4. Policy & Procedure Committee (PPC) 4. Policy & Procedure Committee (PPC)
PPC adalah komite yang bertugas membantu PPC is a committee that assist the Board of
Direksi dalam pengaturan Peraturan Bank dalam Directors in arrangement of Bank’s Regulations in
bentuk kebijakan dan/atau prosedur serta the form of policies and/or procedures, as well as
pengaturan pemberian kewenangan kepada arrangement of granting authority to Bank’s
pejabat Bank secara ex-officio. executives on an ex-officio basis.
Komite di bawah supervisi Dewan Komisaris yang Committees formed under Board of Commissioners
memiliki tugas dan tanggung jawab melakukan kajian including Risk Monitoring Committee, Integrated
dan evaluasi atas kebijakan serta pelaksanaan Governance Committee, and Audit Committee, which
manajemen risiko Bank, serta memberikan masukan have tasks and responsibilities to review and evaluate
dan rekomendasi kepada Dewan Komisaris dalam the policy and implementation of Bank's risk
rangka melaksanakan fungsi pengawasan adalah management, as well as providing inputs and
Komite Pemantau Risiko, Komite Tata Kelola recommendations to the Board of Commissioners in
Terintegrasi, dan Komite Audit. order to carry out the monitoring roles.
A. Risiko kredit A. Credit risk
Dalam menyalurkan kreditnya, Bank Mandiri In distributing its credit, Bank Mandiri always
senantiasa mengedepankan prinsip kehati-hatian prioritizes the principle of prudence which is
yang tercermin di beberapa aspek antara lain reflected in several aspects, including the
sebagai berikut: following:
1. Tata Kelola dan Struktur Organisasi 1. Governance and Organisational Structure
Bank Mandiri senantiasa berpedoman pada Bank Mandiri is always guided by the Bank
Kebijakan Perkreditan Bank Mandiri dalam Mandiri Credit Policy in managing credit risk
mengelola risiko kredit secara end-to-end end-to-end which is outlined in more detail in
yang secara lebih rinci dituangkan dalam the form of Credit Procedure Standards
bentuk Standar Prosedur Kredit (SPK) dan (SPK) and Product Manuals.
Manual Produk.
Direktorat Manajemen Risiko bersama unit The Risk Management Directorate together
kerja terkait dalam melakukan manajemen with related work units carry out integrated
risiko terintegrasi untuk bertanggung jawab risk management to be responsible for
dalam mengelola 10 jenis risiko yang managing 10 types of risks faced by the
dihadapi Bank beserta Entitas Anak, serta Bank and its Subsidiaries, as well as
membahas dan mengusulkan kebijakan dan discussing and proposing risk management
pedoman pengelolaan risiko. Struktur policies and guidelines. The organizational
organisasi Direktorat Manajemen Risiko structure of the Risk Management
terdiri dari Risk Taking Unit dan Independent Directorate consists of the Risk Taking Unit
Risk Management Unit. Risk Taking Unit and the Independent Risk Management Unit.
menjalankan fungsi four-eyes principle, The Risk Taking Unit carries out the function
sedangkan Independent Risk Management of the four-eyes principle, while the
Unit bertanggung jawab langsung kepada Independent Risk Management Unit is
Direktur Manajemen Risiko. Bank Mandiri directly responsible to the Risk Management
menempatkan fungsi analisis kredit yang Director. Bank Mandiri places the credit
dilakukan oleh unit bisnis dan unit risiko analysis function carried out by independent
kredit yang independen. business units and credit risk units.
2. Aktivitas-aktivitas terkait Pengelolaan Risiko 2. Activities related to Credit Risk Management
Kredit
A. Segmen Wholesale A. Wholesale Segment
Proses pengelolaan kredit di segmen The credit management process in the
Wholesale diawali dengan menentukan Wholesale segment begins with
target pasar melalui Loan Portfolio determining the target market through the
Guideline yang menetapkan Industry Loan Portfolio Guideline which determines
Classification (menarik, netral, dan the appropriate Industry Classification
selektif) dan Industry Limit yang sesuai, (attractive, neutral, and selective) and
serta memilih dan menyaring target Industry Limits, as well as selecting and
nasabah melalui Industry Acceptance filtering target customers through Industry
Criteria dan Name Clearance untuk Acceptance Criteria and Name Clearance
menghasilkan pipeline debitur yang to produce a suitable debtor pipeline.
berkualitas. quality
1432 PT Bank Mandiri (Persero) Tbk 365
Page 926
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
Dalam menyalurkan kreditnya, Bank Mandiri In distributing its credit, Bank Mandiri always
senantiasa mengedepankan prinsip kehati-hatian prioritizes the principle of prudence which is
yang tercermin di beberapa aspek antara lain reflected in several aspects, including the following
sebagai berikut (lanjutan): (continued):
2. Aktivitas-aktivitas terkait Pengelolaan Risiko 2. Activities related to Credit Risk Management
Kredit (lanjutan) (continued)
A. Segmen Wholesale (lanjutan) A. Wholesale Segment (continued)
Proses selanjutnya adalah melakukan credit The next process is to carry out a credit
risk assessment menggunakan serangkaian risk assessment using a series of credit
credit risk tools (credit risk rating, risk tools (credit risk rating, spreadsheet,
spreadsheet, CPA, NAK, dan sebagainya) CPA, NAK, etc.) which is then decided by
yang kemudian diputus oleh Pemegang the Authority Holder to Decide on Credit
Kewenangan Memutus Kredit (melalui Rapat (through a Credit Committee Meeting) with
Komite Kredit) dengan four-eyes principle a four-eyes principle involving the
yang melibatkan Business Unit dan Credit Business Unit and Independent Credit Risk
Risk Management Unit secara independen. Management Unit. The four-eyes principle
Mekanisme four-eyes principle dilakukan mechanism is carried out by the Credit
oleh Credit Committee sesuai limit Committee in accordance with the limits of
kewenangan, dimana proses pemutusan authority, where the credit termination
kredit dilaksanakan melalui mekanisme. process is carried out through the RKK
mechanism.
Setelah proses disbursement kredit, risiko After the credit disbursement process, the
kredit dan potensi kegagalan debitur harus debtor's credit risk and potential failure
senantiasa dimonitor dan dideteksi secara must always be monitored and detected
dini (Early Warning Signals) antara lain early (Early Warning Signals), including by
dengan menggunakan ALERT (watchlist) using ALERT (watchlist) tools and if the
tools dan apabila debitur berpotensi debtor has potential problems, further
bermasalah maka perlu dilakukan handling needs to be carried out, including
penanganan lebih lanjut antara lain collection, recovery activities, and
mencakup aktivitas collection, recovery restructuring.
maupun restrukturisasi.
B. Segmen Retail B. Retail Segment
Dengan mempertimbangkan karakteristiknya By considering its mass market
yang mass market, maka proses kredit characteristics, the credit process is carried
dilakukan secara lebih otomatis out more automatically using a credit risk
menggunakan credit risk scorecard, dengan scorecard, referring to the Risk
mengacu pada Risk Acceptance Criteria Acceptance Criteria for each product, and
setiap produk, serta diproses melalui work- processed through an automated work-
flow yang terotomasi (loan factory). Proses flow (loan factory). The monitoring process
monitoring dilakukan secara portofolio. is carried out in a portfolio manner.
3. Penilaian Kelayakan Kredit 3. Credit Worthiness Assessment
A. Rating System A. Rating System
Bank Mandiri memiliki Rating System yang Bank Mandiri has a Rating System known
dikenal dengan BMRS (Bank Mandiri Rating as BMRS (Bank Mandiri Rating System).
System). BMRS yang telah dikembangkan The BMRS that has been developed by
oleh Bank terdiri dari Rating System untuk the Bank consists of a Rating System for
segmen Corporate and Commercial Banking, the Corporate and Commercial Banking
Rating System untuk segmen SME, dan segment, a Rating System for the SME
Rating System untuk Financial Institution segment, and a Rating System for
(Bank). Dengan menggunakan Rating Financial Institutions (Banks). By using the
System untuk Financial Institution (Bank), Rating System for Financial Institutions
Bank dapat melakukan identifikasi dan (Banks), Banks can identify and measure
pengukuran risiko Bank Counterparty yang the risk that Counterparty Banks can
dapat ditoleransi dalam memberikan fasilitas tolerate in providing Credit Line facilities.
Credit Line.
366 ANNUAL REPORT 2023 1433
Page 927
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
Dalam menyalurkan kreditnya, Bank Mandiri In distributing its credit, Bank Mandiri always
senantiasa mengedepankan prinsip kehati-hatian prioritizes the principle of prudence which is
yang tercermin di beberapa aspek antara lain sbb. reflected in several aspects, including the following
(lanjutan): (continued):
3. Penilaian Kelayakan Kredit (lanjutan) 3. Credit Worthiness Assessment (continued)
B. Credit Scoring B. Credit Scoring
Bank Mandiri juga memiliki Credit Bank Mandiri also has different Credit
Scoring yang berbeda untuk setiap Scoring for each segment, consisting of:
segmen, terdiri dari: SME Scoring, Micro SME Scoring, Micro Scoring, and
Scoring, dan Consumer Scoring. Bank Consumer Scoring. Bank Mandiri is also
Mandiri juga mulai mengembangkan starting to develop generic credit scoring
generic credit scoring menggunakan data using internal data (transactions, funding
internal (transaksi, funding, maupun and lending) for Existing-to-Bank (“ETB”)
lending) untuk nasabah Existing-to-Bank customers that enables seamless credit
(“ETB”) yang memungkinkan proses kredit process through Livin’ aplication .
secara seamless melalui aplikasi Livin’.
Model yang telah dikembangkan oleh Bank, The models that have been developed by the
baik itu model risiko kredit dan non kredit, Bank, both credit and non-credit risk models,
divalidasi secara internal oleh Model are validated internally by the Model
Validator, yaitu fungsi yang independen dan Validator, which is a function that is
terpisah dari fungsi pengembang model. Hal independent and separate from the model
ini dilakukan untuk meyakini kualitas dan developer function. This is done to ensure the
validitas model. Selain validasi, hal lainnya quality and validity of the model. Apart from
yang diterapkan terkait pengelolaan risiko validation, another thing that is implemented
model yaitu penerapan kerangka tata kelola regarding model risk management is the
pengelolaan model (Model Risk implementation of a model management
Management). governance framework (Model Risk
Management).
4. Monitoring Kredit 4. Credit Monitoring
Pengelolaan risiko kredit Bank terutama The Bank's credit risk management is
diarahkan untuk meningkatkan keseimbangan primarily directed at improving the balance
antara ekspansi kredit yang sehat dengan between healthy credit expansion and
pengelolaan kredit secara prudent agar prudent credit management to avoid a decline
terhindar dari penurunan kualitas atau in quality or becoming a Non-Performing
menjadi kategori Non-Performing Loan (NPL), Loan (NPL), as well as managing optimal
serta mengelola penggunaan modal yang capital use through identifying business units,
optimal melalui identifikasi unit bisnis, segments, products, areas that provide
segmen, produk, wilayah yang memberikan added value for the Bank. In addition, in
nilai tambah bagi Bank. Selain itu, dalam implementing credit concentration risk
melaksanakan pengelolaan risiko konsentrasi management at the debtor level, Bank
kredit di level debitur, Bank Mandiri secara Mandiri consistently monitors the Maximum
konsisten memonitor Batas Maksimum Lending Limit (BMPK). In general, the credit
Pemberian Kredit (BMPK). Secara umum, process and credit risk management at Bank
proses kredit dan pengelolaan risiko kredit di Mandiri has been carried out end-to-end and
Bank Mandiri sudah dilakukan secara end-to- integrated.
end dan terintegrasi.
Bank melakukan identifikasi dan deteksi dini The Bank carries out early identification and
terhadap debitur Corporate dan Commercial detection of Corporate and Commercial
dengan kolektibilitas 1 dan 2 melalui ALERT debtors with collectibility 1 and 2 through
Tools. Dalam melakukan penilaian dan ALERT Tools. In assessing and monitoring
monitoring kualitas kredit, Bank mengacu credit quality, the Bank refers to Regulator
kepada ketentuan Regulator dengan provisions by prioritizing the principle of
mengedepankan prinsip kehati-hatian prudence by reviewing Pillar 3, namely
dengan cara melakukan revieu atas Pilar 3 business prospects, financial performance
yaitu prospek usaha, kinerja keuangan, dan and debtor's ability to pay. Based on the
kemampuan membayar debitur. results of this analysis, the Bank determines
Berdasarkan hasil analisa tersebut, Bank an account strategy and action plan early to
menetapkan account strategy dan action prevent the occurrence of default.
plan secara dini untuk mencegah terjadinya
gagal bayar.
1434 PT Bank Mandiri (Persero) Tbk 367
Page 928
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
Dalam menyalurkan kreditnya, Bank Mandiri In distributing its credit, Bank Mandiri always
senantiasa mengedepankan prinsip kehati-hatian prioritizes the principle of prudence which is
yang tercermin di beberapa aspek antara lain sbb. reflected in several aspects, including the
(lanjutan): following (continued):
5. Agunan 5. Collateral
Jenis agunan yang diterima Bank terdiri dari The types of collateral accepted by the Bank
benda bergerak (antara lain agunan tunai, consist of movable objects (including cash
piutang dagang, persediaan barang, mesin, collateral, trade receivables, inventories of
dan surat berharga), benda tak bergerak goods, machinery, and securities), immovable
(antara lain tanah, bangunan, dan mesin), objects (including land, buildings, and
serta penjaminan (personal/corporate machinery), as well as guarantees
guarantee). Untuk menjamin fasilitas kredit, (personal/corporate guarantee). To guarantee
Bank mengutamakan agunan dalam bentuk credit facilities, the Bank prioritizes collateral in
aset tetap berupa tanah atau tanah berikut the form of fixed assets in the form of land or
bangunan. Nilai agunan yang digunakan land and buildings. The value of the collateral
Bank sebagai jaminan kredit adalah nilai used by the Bank as credit collateral is the
agunan yang dinilai oleh penilai internal value of the collateral assessed by an internal
(Credit Operation Unit) dan penilai eksternal appraiser (Credit Operation Unit) and an
rekanan Bank atau penilai eksternal bukan external appraiser who is a partner of the
rekanan Bank yang telah ditunjuk pejabat Bank or an external appraiser who is not a
pemegang kewenangan di Business partner of the Bank who has been appointed
Unit/Credit Recovery Unit. by an authorized officer in the Business
Unit/Credit Recovery Unit.
6. Stress Test 6. Stress Test
Untuk memantau kualitas dan menguji To monitor quality and test the elasticity of
elastisitas kualitas portofolio (NPL dan yield) portfolio quality (NPL and yield) to changes in
terhadap perubahan variabel-variabel economic variables that can impact the Bank's
ekonomi yang dapat berdampak pada capital adequacy, the Bank routinely and ad-
kecukupan modal Bank, Bank secara rutin hoc carries out stress tests on the entire credit
maupun ad-hoc melakukan stress test portfolio, both per large debtor group,
terhadap seluruh portofolio kredit baik per business segment, industries and products
kelompok debitur besar, segmen bisnis, with various scenarios.
industri maupun produk dengan berbagai
skenario.
With this stress test, the Bank can understand
Dengan stress test ini, Bank dapat the possible negative potential for Bank
memahami kemungkinan potensi negatif Mandiri's business performance and anticipate
terhadap kinerja bisnis Bank Mandiri dan it early and take portfolio control steps and the
mengantisipasi lebih awal dan mengambil most optimal solutions as a short-term and
langkah-langkah pengendalian portofolio dan long-term strategy so that the quality of the
solusi yang paling optimal sebagai strategi Bank's credit portfolio and capital adequacy
jangka pendek maupun jangka panjang are well maintained. Bank Mandiri anticipates
sehingga kualitas portofolio kredit dan early and takes portfolio control measures and
kecukupan modal Bank terjaga dengan baik. the most optimal solutions as a short-term and
Bank Mandiri mengantisipasi lebih awal dan long-term strategy so that the quality of the
mengambil langkah-langkah pengendalian credit portfolio and the Bank's capital
portofolio dan solusi yang paling optimal adequacy are well maintained.
sebagai strategi jangka pendek maupun
jangka panjang sehingga kualitas portofolio
kredit dan kecukupan modal Bank terjaga
dengan baik.
7. Recovery Plan dan Resolution Plan 7. Recovery Plan and Resolution Plan
Bank Mandiri sebagai bank sistemik telah Bank Mandiri as a systemic bank has
menyusun Recovery Plan sebagaimana prepared a Recovery Plan as regulated in
diatur pada POJK No. 14/POJK.03/2017 POJK No. 14/POJK.03/2017 regarding Action
tentang Rencana Aksi (Recovery Plan) Bagi Plans (Recovery Plan) for Systemic Banks.
Bank Sistemik. Recovery Plan adalah Recovery Plan is a plan to overcome financial
rencana untuk mengatasi permasalahan problems that may occur at Systemic Bank,
keuangan yang mungkin terjadi di Bank including recovery options that Systemic Bank
Sistemik, termasuk di antaranya opsi will take in response to financial stress to
pemulihan (recovery options) yang akan prevent, restore or improve financial
diambil Bank Sistemik dalam merespon conditions and maintain business continuity
tekanan keuangan (financial stress) untuk (viability). Bank Mandiri's updated Recovery
mencegah, memulihkan maupun Plan for 2023-2024 was submitted to the FSA
memperbaiki kondisi keuangan serta in November 2023.
menjaga kelangsungan usahanya (viability).
Pengkinian Recovery Plan Bank Mandiri
tahun 2023-2024 telah disampaikan kepada
OJK pada November 2023.
368 ANNUAL REPORT 2023 1435
Page 929
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
7. Recovery Plan dan Resolution Plan 7. Recovery Plan and Resolution Plan
(lanjutan) (continued)
Selain itu, Bank Mandiri juga telah Apart from that, Bank year Mandiri has also
menyusun Rencana Resolusi (Resolution prepared a Resolution Plan in accordance
Plan) sesuai Peraturan Lembaga Penjamin with the Deposit Insurance Corporation
Simpanan Nomor 1 Tahun 2021 tentang Regulation Number 1 of 2021 regarding
Rencana Resolusi Bagi Bank Umum yang Resolution Plans for Commercial Banks,
merupakan strategi resolusi yang akan which is a resolution strategy that will be
menjadi bahan pertimbangan bagi Lembaga taken into consideration by the Deposit
Penjamin Simpanan (“LPS”) dalam Insurance Corporation (“LPS”) in dealing with
menangani Bank yang ditetapkan sebagai designated banks. as a failed Bank if a series
Bank gagal apabila serangkaian langkah of steps to improve the financial condition set
perbaikan kondisi keuangan yang telah out in the Recovery Plan are unable to
ditetapkan dalam Recovery Plan tidak dapat restore or improve the Bank's financial
mengembalikan atau memperbaiki kondisi condition.
keuangan Bank.
Manajemen Risiko Kredit dalam Kondisi Credit Risk Management in Endemic COVID-19
Endemi COVID-19 Condition
Selama masa pandemi covid-19 berlangsung, During the covid-19 pandemic, Bank Mandiri
Bank Mandiri secara aktif berpartisipasi dalam actively participated in various national programs
berbagai program Pemulihan Ekonomi Nasional initiated by the Government to boost economy
(PEN) yang dicanangkan Pemerintah antara lain recovery (Pemulihan Ekonomi Nasional (PEN)),
penyaluran dana berdasarkan penempatan uang including Government fund’s distribution, loan
negara pada Bank, penjaminan kredit, dan subsidi guarantees, and interest subsidies. Among those
bunga. Diantara program tersebut adalah program programs was a program for debtors affected by
untuk debitur terdampak Covid-19 berdasarkan Covid-19 which was regulated based on POJK
POJK No.11/POJK.03/2020 serta perubahan No.11/POJK.03/2020 as well as it’s second POJK
keduanya POJK No.17/POJK.03/2021 yang telah No.17/POJK.03/2021 which ended in March 2023,
berakhir pada Maret 2023, maupun Keputusan and also the OJK Board of Commissioners Decree
Dewan Komisioner (“KDK”) OJK No. (“KDK”) No.34/KDK.03/2022 regarding sectors,
34/KDK.03/2022 terkait sektor, segmen serta segments, and regions that still require special
wilayah yang masih memerlukan perlakuan treatment for credit or bank financing which is still
khusus terhadap kredit atau pembiayaan bank valid until March 2024.
yang masih berlaku hingga Maret 2024.
Seiring dengan semakin terkendalinya pandemi As the Covid-19 pandemic was well managed, the
Covid-19, pemerintah telah memutuskan untuk government decided to revoke the Covid-19
mencabut status pandemi Covid-19 sejak Juni pandemic status at June 2023 and declare that
2023 dan menyatakan bahwa Indonesia telah Indonesia has entered an endemic period. This
memasuki masa endemi. Hal tersebut diikuti was followed by economic developments and
dengan perkembangan ekonomi yang recovery. This improvement is also reflected in the
menunjukkan arah pemulihan yang semakin baik. improvement in the Covid-19 Restructuring
Perbaikan ini juga tercermin perbaikan portfolio portfolio, where the majority of debtors have
Restrukturisasi Covid-19, dimana sebagian besar fulfilled their credit payment obligations in line with
debitur telah memenuhi kewajiban pembayaran the improvement in debtor business conditions
kredit sejalan dengan perbaikan kondisi usaha during this endemic period. This portfolio has
debitur di masa endemi ini. Portfolio ini telah decreased from its highest position of IDR96.5
mengalami penurunan dari posisi tertinggi sebesar Trillion in June 2021 to IDR17.2 Trillion in
Rp96,5 Triliun pada Juni 2021 menjadi sebesar December 2023. At bankwide level, in December
Rp17,2 Triliun pada posisi Desember 2023. 2023, NPL% was 1.02% and adequate NPL
Secara bankwide, pada Desember 2023, NPL% Coverage was 384 .78%. Taking into account
sebesar 1,02% dan NPL Coverage yang memadai these conditions, the Bank is quite confident that it
sebesar 384,78%. Memperhatikan kondisi has succeeded in managing this portfolio well and
tersebut, Bank cukup menyakini telah berhasil achieved a soft landing, and the end of the limited
mengelola portofolio ini dengan baik dan mencapai relaxation of OJK KDK No. 34/KDK.03/2022 on 31
soft landing, dan berakhirnya relaksasi terbatas March 2024 will not cause a significant spike.
KDK OJK No. 34/KDK.03/2022 pada 31 Maret
2024 mendatang tidak akan menimbulkan
lonjakan yang berarti.
1436 PT Bank Mandiri (Persero) Tbk 369
Page 930
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya supports
Eksposur maksimum risiko kredit disajikan setelah Maximum credit risk exposures on financial assets
cadangan kerugian penurunan nilai tanpa are presented net after allowance for impairment
memperhitungkan agunan dan pendukung kredit losses without considering collateral and other
lainnya terhadap aset keuangan pada laporan credit supports as of 31 December 2023 and 2022
posisi keuangan konsolidasian pada tanggal are as follows:
31 Desember 2023 dan 2022 adalah sebagai
berikut:
2023 2022
Current Account with
Giro pada Bank Indonesia 108.605.322 107.349.158 Bank Indonesia
Giro pada bank lain 36.573.885 47.789.700 Current Account with Other Banks
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan bank lain 73.887.200 95.320.511 and other banks
Efek-efek**) Marketable securities**)
Pemerintah Government
Diukur pada nilai wajar Fair value through
melalui laba rugi 9.613.295 10.089.149 profit or loss
Diukur pada nilai wajar melalui Fair value through
penghasilan komprehensif lain 1.425.783 1.117.351 other comprehensive income
Diukur pada biaya perolehan
diamortisasi 690.638 720.769 Amortised cost
Non-pemerintah Non-government
Diukur pada nilai wajar Fair value through
melalui laba rugi 9.752.030 1.028.671 profit or loss
Diukur pada nilai wajar melalui Fair value through
penghasilan komprehensif lain 47.383.080 28.189.646 other comprehensive income
Diukur pada biaya perolehan
diamortisasi 5.200.667 7.232.607 Amortised cost
Diukur pada biaya perolehan 1.186.153 11.231.444 At cost
Obligasi pemerintah***) Government bonds***)
Diukur pada nilai wajar Fair value through
melalui laba rugi 12.078.509 6.972.279 profit or loss
Diukur pada nilai wajar melalui Fair value through
penghasilan komprehensif lain 90.640.924 92.532.086 other comprehensive income
Diukur pada biaya perolehan
diamortisasi 163.194.756 180.578.053 Amortised cost
Diukur pada biaya perolehan 34.541.812 44.213.180 At cost
Tagihan lainnya - transaksi Other receivables - trade
perdagangan 24.549.900 32.188.559 transactions
Tagihan atas efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali 22.692.928 11.705.989 agreements to resell
Tagihan derivatif 1.994.931 2.252.141 Derivatives receivables
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah*) receivables/financing*)
Korporasi 471.902.013 392.944.033 Corporate
Komersial 221.359.876 172.687.792 Commercial
Retail 385.239.379 345.335.169 Retail
Syariah 228.232.308 197.020.243 Sharia
Piutang pembiayaan konsumen 32.036.752 23.147.366 Consumer financing receivables
Investasi bersih dalam Net investment finance
sewa pembiayaan 5.419.072 5.733.387 leases
Tagihan akseptasi 14.671.676 11.719.618 Acceptance receivables
*) Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi, *) Segments of risk management are classified into Corporate,
Komersial, Retail, dan Syariah. Commercial, Retail and Sharia.
**) Tidak termasuk efek-efek yang merupakan investasi dari pemegang polis **) Excluding marketable securities which are the investment from the
unit-link Entitas Anak yang tidak memiliki risiko kredit. Subsidiaries policyholder’s unit-link which has no credit risk exposure.
***) Tidak termasuk obligasi pemerintah yang merupakan investasi dari ***) Excluding government bonds which are the investment from the
pemegang polis unit-link Entitas Anak yang tidak memiliki risiko kredit. Subsidiaries’ policyholder’s unit-link which has no credit risk exposure.
370 ANNUAL REPORT 2023 1437
Page 931
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Eksposur maksimum risiko kredit disajikan setelah Maximum credit risk exposures on financial assets
cadangan kerugian penurunan nilai tanpa are presented net after allowance for impairment
memperhitungkan agunan dan pendukung kredit losses without considering collateral and other
lainnya terhadap aset keuangan pada laporan credit supports as of 31 December 2023 and 2022
posisi keuangan konsolidasian pada tanggal are as follows (continued):
31 Desember 2023 dan 2022 adalah sebagai
berikut (lanjutan):
2023 2022
Aset lain-lain Other assets
Pendapatan yang masih
akan diterima 10.258.180 9.532.493 Accrued income
Piutang transaksi Receivables from
nasabah 2.960.484 2.334.250 customer transactions
Tagihan terkait dengan transaksi Receivables from transactions
ATM dan kartu kredit 7.379.393 2.080.874 related to ATM and credit card
Tagihan kepada pemegang polis 296.997 224.690 Receivables from policyholders
Penjualan efek-efek yang Receivables from sales of
masih akan diterima 570.711 231.650 marketable securities
Tagihan atas obligasi pemerintah Receivables from government
yang diagunkan 1.391.944 3.757.955 bonds pledged as collateral
2.025.730.598 1.847.260.813
Eksposur risiko kredit terhadap rekening Credit risk exposures relating to administrative
administratif setelah cadangan kerugian accounts net after allowance for impairment losses
penurunan nilai pada tanggal 31 Desember 2023 as of 31 December 2023 and 2022 are as follows:
dan 2022 adalah sebagai berikut:
2023 2022
Bank garansi yang diterbitkan 113.766.176 109.339.109 Bank guarantees issued
Fasilitas kredit yang diberikan yang
belum digunakan*) 86.748.253 83.626.620 Unused loan facilities*)
Letter of credit yang tidak dapat Outstanding irrevocable
dibatalkan yang masih berjalan 20.827.041 28.214.783 letter of credit
Standby letter of credit 14.733.445 11.805.551 Standby letter of credit
236.074.915 232.986.063
*) Termasuk fasilitas kredit committed dan uncommitted kartu kredit *) Include unused committed and uncommitted credit card facilities
yang belum digunakan.
Tabel di atas menggambarkan eksposur The above table represents the maximum financial
maksimum aset keuangan atas risiko kredit bagi assets exposure on credit risk for Bank Mandiri
Bank Mandiri dan Entitas Anak pada tanggal and Subsidiaries as of 31 December 2023 and
31 Desember 2023 dan 2022, tanpa 2022, without taking into account any collateral
memperhitungkan agunan atau pendukung kredit held or other credit support. For financial assets in
lainnya. Untuk aset keuangan dalam laporan the consolidated statement of financial position, the
posisi keuangan konsolidasian, eksposur di atas exposures set out above are based on carrying
ditentukan berdasarkan nilai tercatat seperti yang amounts as reported in the consolidated financial
diungkapkan pada laporan keuangan statements.
konsolidasian.
1438 PT Bank Mandiri (Persero) Tbk 371
Page 932
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
eksposur risiko kredit risk exposure
a) Sektor geografis a) Geographical sectors
Tabel berikut menggambarkan rincian The following table breaks down Bank Mandiri
eksposur kredit Bank Mandiri dan Entitas and its subsidiaries’s credit exposure at their
Anak pada nilai bruto (tanpa gross amounts (without taking into account
memperhitungkan cadangan kerugian any allowance for impairment losses, collateral
penurunan nilai, agunan atau pendukung held or other credit support), as categorised by
kredit lainnya), yang dikategorikan geographical region as of 31 December 2023
berdasarkan area geografis pada tanggal and 2022. In the following table, Bank Mandiri
31 Desember 2023 dan 2022. Untuk tabel ini, and its Subsidiaries have allocated exposures
Bank Mandiri dan Entitas Anak telah based on the geographical area where the
mengalokasikan eksposur area berdasarkan transactions are recorded.
wilayah geografis dimana kantor pencatatan
transaksi dilakukan.
2023
****)
Jawa Lain-lain****) /
dan/and Bali Sumatera Kalimantan Sulawesi Others Total
Giro pada Current accounts with
Bank Indonesia 108.605.322 - - - - 108.605.322 Bank Indonesia
Giro pada Current accounts with
bank lain 28.796.884 5 428 - 7.808.773 36.606.090 other banks
Penempatan pada Placement with
Bank Indonesia Bank Indonesia and
dan bank lain 62.117.730 190.000 65.000 150.000 11.365.427 73.888.157 other banks
Efek-efek **) Marketable securities**)
Pemerintah Government
Diukur pada nilai wajar Fair value through
melalui laba rugi 5.680.822 - - - 3.932.473 9.613.295 profit or loss
Diukur pada nilai wajar
melalui penghasilan
komprehensif lain - - - - 1.425.783 1.425.783 Fair value through OCI
Diukur pada biaya
perolehan
diamortisasi - - - - 690.638 690.638 Amortised cost
Non-pemerintah Non Government
Diukur pada nilai wajar Fair value through
melalui laba rugi 9.757.095 - - - - 9.757.095 profit or loss
Diukur pada nilai wajar
melalui penghasilan
komprehensif lain 46.477.179 - - - 920.838 47.398.017 Fair value through OCI
Diukur pada biaya
perolehan
diamortisasi 4.248.945 - - - 968.792 5.217.737 Amortised cost
Diukur pada biaya
perolehan 1.300.883 - - - - 1.300.883 At cost
Obligasi pemerintah ***) Government Bonds***)
Diukur pada nilai wajar Fair value through
melalui laba rugi 12.078.509 - - - - 12.078.509 profit or loss
Diukur pada nilai wajar
melalui penghasilan
komprehensif lain 90.640.924 - - - - 90.640.924 Fair value through OCI
Diukur pada biaya
perolehan diamortisasi 163.194.756 - - - - 163.194.756 Amortised cost
Diukur pada biaya
perolehan 34.541.812 - - - - 34.541.812 At cost
Tagihan lainnya - Other receivables-trade
transaksi perdagangan 25.844.392 - - - 200.161 26.044.553 transactions
Tagihan atas efek-efek Securities purchased
yang dibeli dengan under agreements
janji dijual kembali 22.692.928 - - - - 22.692.928 to resell
Tagihan derivatif 1.862.557 - - - 132.374 1.994.931 Derivatives receivables
Kredit yang diberikan Loans and sharia
dan piutang/pembiayaan receivables/
syariah*) financing*)
Korporasi 341.746.589 37.314.490 6.504.337 19.951.960 83.137.199 488.654.575 Corporate
Komersial 157.186.462 36.714.332 25.446.684 10.688.853 3.808.823 233.845.154 Commercial
Retail 255.253.187 70.280.790 31.016.720 33.195.531 9.678.701 399.424.929 Retail
Syariah 146.698.505 56.042.446 15.646.467 11.727.492 7.792.627 237.907.537 Sharia
Piutang pembiayaan Consumer financing
konsumen 20.243.294 4.962.397 3.976.394 3.378.503 189.208 32.749.796 receivables
Investasi bersih dalam Net investment finance
sewa pembiayaan 4.831.865 262.417 246.374 125.414 23.172 5.489.242 leases
Tagihan akseptasi 13.126.393 - - - 1.667.495 14.793.888 Acceptance receivables
Aset lain-lain Other assets
Pendapatan yang masih
akan diterima 8.133.984 427.858 168.667 353.436 1.174.235 10.258.180 Accrued Income
Piutang transaksi Receivables from customer
nasabah 2.969.136 - - - - 2.969.136 transactions
Tagihan terkait dengan Receivables from transactions
transaksi ATM dan related to ATM and
kartu kredit 7.379.393 - - - - 7.379.393 credit card
Tagihan kepada Receivables to
pemegang polis 296.997 - - - - 296.997 policyholders
Penjualan efek-efek Receivables from
yang masih sales of marketable
harus diterima 568.178 - - - 2.533 570.711 securities
Tagihan atas obligasi Receivable from government
pemerintah yang diagunkan 1.391.944 - - - - 1.391.944 bonds pledged as collateral
1.577.666.665 206.194.735 83.071.071 79.571.189 134.919.252 2.081.422.912
*) Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi, Komersial, *) Segments of risk management are classified into Corporate, Commercial,
Retail, dan Syariah. Retail and Sharia.
**) Tidak termasuk efek-efek yang merupakan investasi dari pemegang polis unit-link **) Excluding securities which are the investment of the Subsidiary’s unit-link
Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
***) Tidak termasuk obligasi pemerintah yang merupakan investasi dari pemegang ***) Excluding government bonds from investments from Subsidiary’s unit-link
polis unit-link Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
****) Lain-lain termasuk portofolio di daerah Papua dan cabang luar negeri. ****) Others include portfolios in Papua and overseas branches.
372 ANNUAL REPORT 2023 1439
Page 933
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
eksposur risiko kredit (lanjutan) risk exposure (continued)
a) Sektor geografis (lanjutan) a) Geographical sectors (continued)
2022
Jawa Lain-lain****)/
dan/and Bali Sumatera Kalimantan Sulawesi Others****) Total
Giro pada Current accounts with
Bank Indonesia 107.349.158 - - - - 107.349.158 Bank Indonesia
Giro pada Current accounts with
bank lain 43.225.797 10 566 - 4.583.612 47.809.985 other banks
Penempatan pada Placement with
Bank Indonesia Bank Indonesia and
dan bank lain 81.180.835 700.000 225.000 275.000 12.943.277 95.324.112 other banks
Efek-efek **) Marketable securities**)
Pemerintah Government
Diukur pada nilai wajar Fair value through
melalui laba rugi 6.507.855 - - - 3.581.294 10.089.149 profit or loss
Diukur pada nilai wajar
melalui penghasilan
komprehensif lain - - - - 1.117.351 1.117.351 Fair value through OCI
Diukur pada biaya
perolehan Amortised cost
diamortisasi 19.498 - - - 701.271 720.769 Non Government
Non-pemerintah
Diukur pada nilai wajar Fair value through
melalui laba rugi 1.029.087 - - - - 1.029.087 profit or loss
Diukur pada nilai wajar
melalui penghasilan
komprehensif lain 27.224.107 - - - 967.353 28.191.460 Fair value through OCI
Diukur pada biaya
perolehan
diamortisasi 6.247.291 - - - 1.006.743 7.254.034 Amortised cost
Diukur pada biaya
perolehan 11.248.978 - - - - 11.248.978 At cost
Obligasi pemerintah ***) Government Bonds***)
Diukur pada nilai wajar Fair value through
melalui laba rugi 6.972.279 - - - - 6.972.279 profit or loss
Diukur pada nilai wajar
melalui penghasilan
komprehensif lain 92.532.086 - - - - 92.532.086 Fair value through OCI
Diukur pada biaya
perolehan diamortisasi 180.578.053 - - - - 180.578.053 Amortised cost
Diukur pada biaya
perolehan 44.213.180 - - - - 44.213.180 At cost
Tagihan lainnya - Other receivables-trade
transaksi perdagangan 33.655.400 - - - 137.864 33.793.264 transactions
Tagihan atas efek-efek Securities purchased
yang dibeli dengan under agreements
janji dijual kembali 11.705.989 - - - - 11.705.989 to resell
Tagihan derivatif 2.127.025 - - - 125.116 2.252.141 Derivatives receivables
Kredit yang diberikan Loans and sharia
dan piutang/pembiayaan receivables/
syariah*) financing*)
Korporasi 289.304.101 33.347.378 4.928.154 17.905.950 68.109.846 413.595.429 Corporate
Komersial 132.126.167 33.740.244 18.965.216 5.472.005 3.334.118 193.637.750 Commercial
Retail 232.434.832 62.917.394 26.331.082 29.096.756 8.379.634 359.159.698 Retail
Syariah 125.804.353 48.745.224 14.830.907 10.418.466 6.408.055 206.207.005 Sharia
Piutang pembiayaan Consumer financing
konsumen 15.345.010 3.739.164 2.446.988 2.083.416 143.149 23.757.727 receivables
Investasi bersih dalam Net investment finance
sewa pembiayaan 5.520.201 154.308 136.227 38.777 23.047 5.872.560 leases
Tagihan akseptasi 10.343.592 - - - 1.437.989 11.781.581 Acceptance receivables
Aset lain-lain Other assets
Pendapatan yang masih
akan diterima 7.997.397 383.472 140.808 257.790 753.026 9.532.493 Accrued Income
Piutang transaksi Receivables from customer
nasabah 2.342.636 - - - - 2.342.636 transactions
Tagihan terkait dengan Receivables from
transaksi ATM dan transactions related to
kartu kredit 2.080.874 - - - - 2.080.874 ATM and credit card
Tagihan kepada Receivables to
pemegang polis 224.690 - - - - 224.690 policyholders
Penjualan efek-efek Receivables from
yang masih sales of marketable
harus diterima 225.715 - - - 5.935 231.650 securities
Tagihan atas obligasi Receivables from
pemerintah yang government bonds
diagunkan 3.757.955 - - - - 3.757.955 pledged as collateral
1.483.324.141 183.727.194 68.004.948 65.548.160 113.758.680 1.914.363.123
*) Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi, Komersial, *) Segments of risk management are classified into Corporate, Commercial,
Retail, dan Syariah. Retail and Sharia.
**) Tidak termasuk efek-efek yang merupakan investasi dari pemegang polis unit-link **) Excluding securities which are the investment of the Subsidiary’s unit-link
Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
***) Tidak termasuk obligasi pemerintah yang merupakan investasi dari pemegang ***) Excluding government bonds from investments from Subsidiary’s unit-link
polis unit-link Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
****) Lain-lain termasuk portofolio di daerah Papua dan cabang luar negeri. ****) Others include portfolios in Papua and overseas branches.
1440 PT Bank Mandiri (Persero) Tbk 373
Page 934
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
eksposur risiko kredit (lanjutan) risk exposure (continued)
a) Sektor geografis (lanjutan) a) Geographical sectors (continued)
Eksposur risiko kredit atas rekening Credit risk exposure relating to administrative
administratif adalah sebagai berikut: accounts are as follows:
2023
Jawa Lain-lain****)/
dan/and Bali Sumatera Kalimantan Sulawesi Others****) Total
Rekening administratif Administrative accounts
Bank garansi yang diterbitkan 111.755.316 461.562 52.231 61.121 2.270.223 114.600.453 Bank guarantees issued
Fasilitas kredit yang diberikan
yang belum digunakan*) 47.457.497 6.832.486 1.499.775 427.547 30.759.661 86.976.966 Unused loan facilities*)
Letter of credit yang tidak dapat
dibatalkan yang Outstanding irrevocable
masih berjalan 19.847.952 - - - 1.034.020 20.881.972 letter of credit
Standby letter of credit 13.985.388 69.604 - - 704.290 14.759.282 Standby letter of credit
193.046.153 7.363.652 1.552.006 488.668 34.768.194 237.218.673
2022
Jawa Lain-lain****)/
dan/and Bali Sumatera Kalimantan Sulawesi Others****) Total
Rekening administratif Administrative accounts
Bank garansi yang diterbitkan 108.918.922 451.747 43.760 35.217 1.556.861 111.006.507 Bank guarantees issued
Fasilitas kredit yang diberikan
yang belum digunakan*) 51.820.764 7.465.032 305.565 561.768 23.752.263 83.905.392 Unused loan facilities*)
Letter of credit yang tidak dapat
dibatalkan yang Outstanding irrevocable
masih berjalan 25.316.143 - - - 3.001.138 28.317.281 letter of credit
Standby letter of credit 11.036.469 75.594 - - 718.249 11.830.312 Standby letter of credit
197.092.298 7.992.373 349.325 596.985 29.028.511 235.059.492
*) Termasuk fasilitas kredit committed dan uncommitted kartu *) Include unused committed and uncommitted credit card
kredit yang belum digunakan. facilities
**) Lain-lain termasuk portofolio di daerah Papua dan cabang **) Others include portfolios in Papua and overseas branches.
luar negeri.
374 ANNUAL REPORT 2023 1441
Page 935
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
eksposur risiko kredit (lanjutan) risk exposure (continued)
b) Sektor industri b) Industry sectors
Tabel berikut ini menggambarkan rincian The following table describe Bank’s credit
eksposur kredit Bank pada nilai bruto (tanpa exposure at gross amounts (without taking into
memperhitungkan cadangan kerugian account any allowance for impairment losses,
penurunan nilai, agunan atau pendukung collateral held or other credit support), as
kredit lainnya), yang dikategorikan categorised by industry sectors as of
berdasarkan sektor industri pada tanggal 31 December 2023 and 2022.
|31 Desember 2023 dan 2022.
2023
Lembaga
keuangan/
Bank/ Jasa dunia
Financial usaha/ ****)
Pemerintah/ institution/ Industri/ Pertanian/ Business Lain-lain****) /
Government Bank Manufacturing Agriculture services Others Total
Giro pada Current accounts with
Bank Indonesia - 108.605.322 - - - - 108.605.322 Bank Indonesia
Giro pada Current accounts with
bank lain - 36.606.090 - - - - 36.606.090 other banks
Penempatan pada Placement with
Bank Indonesia Bank Indonesia and
dan bank lain - 73.888.157 - - - - 73.888.157 other banks
Efek-efek **) Marketable securities**)
Pemerintah Government
Diukur pada nilai wajar Fair value through
melalui laba rugi 9.613.295 - - - - - 9.613.295 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 1.425.783 - - - - - 1.425.783 income
Diukur pada biaya
perolehan
diamortisasi 690.638 - - - - - 690.638 Amortised cost
Diukur pada biaya
perolehan - - - - - - - At cost
Non-Pemerintah Non Government
Diukur pada nilai wajar - 9.494.926 29.812 13 79.588 152.756 9.757.095 Fair value through
melalui laba rugi profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain - 43.576.589 144.021 380.819 632.716 2.663.872 47.398.017 income
Diukur pada biaya
perolehan
diamortisasi - 1.868.037 512.000 245.000 1.659.736 932.964 5.217.737 Amortised cost
Diukur pada biaya
perolehan - 433.084 75.000 85.000 213.800 493.999 1.300.883 At cost
Obligasi pemerintah***) Government Bonds***)
Diukur pada nilai wajar Fair value through
melalui laba rugi 12.078.509 - - - - - 12.078.509 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 90.640.924 - - - - - 90.640.924 income
Diukur pada biaya
perolehan
diamortisasi 163.194.756 - - - - - 163.194.756 Amortised cost
Diukur pada biaya
perolehan 34.541.812 - - - - - 34.541.812 At cost
Tagihan lainnya - Other receivables-
transaksi perdagangan - 1.544.564 - - - 24.499.989 26.044.553 trade transactions
Tagihan atas efek-efek Securities purchased
yang dibeli dengan under resale
janji dijual kembali - 22.688.379 - - 4.549 - 22.692.928 agreements
Tagihan derivatif - 28.932 - - - 1.965.999 1.994.931 Derivatives receivables
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan receivables/
syariah*) financing*)
Korporasi 59.690.119 6.526.940 244.885.113 31.304.254 92.736.188 53.511.961 488.654.575 Corporate
Komersial - 1.596.142 75.274.796 51.693.660 73.043.037 32.237.519 233.845.154 Commercial
Retail - 58.970 21.657.576 41.134.628 100.253.211 236.320.544 399.424.929 Retail
Syariah 20.953.214 5.869.696 11.796.536 17.868.523 20.150.979 161.268.589 237.907.537 Sharia
Piutang pembiayaan Consumer financing
konsumen 52.708 95.885 116.525 74.139 102.359 32.308.180 32.749.796 receivables
Investasi bersih dalam Net investment finance
sewa pembiayaan 5.077 9.599 66.330 77.552 34.129 5.296.555 5.489.242 leases
Tagihan akseptasi - 1.415.573 2.262.557 13.466 - 11.102.292 14.793.888 Acceptance receivables
Aset lain-lain Other assets
Pendapatan yang masih
akan diterima 5.818.797 1.747.831 1.552.173 237.239 289.233 612.907 10.258.180 Accrued income
Piutang transaksi Receivables from
nasabah - 27.808 - - - 2.941.328 2.969.136 customer transactions
Tagihan terkait dengan Receivables from
transaksi transactions related to
ATM dan kartu kredit - - - - - 7.379.393 7.379.393 ATM and credit card
Tagihan kepada Receivables to
pemegang polis - 296.997 - - - - 296.997 policyholders
Penjualan efek-efek Receivable from
yang masih sales of marketable
harus diterima - 570.711 - - - - 570.711 securities
Tagihan atas obligasi Receivables from
pemerintah yang - 1.391.944 - - - - 1.391.944 government bonds
diagunkan pledged as collateral
398.705.632 318.342.176 358.372.439 143.114.293 289.199.525 573.688.847 2.081.422.912
*) Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi, Komersial, *) Segments of risk management are classified into Corporate, Commercial,
Retail, dan Syariah. Retail, and Sharia.
**) Tidak termasuk efek-efek yang merupakan investasi dari pemegang polis unit- **) Excluding marketable securities from investment from the Subsidiary’s unit-
link Entitas Anak yang tidak memiliki risiko kredit. link policyholders with no credit risk.
***) Tidak termasuk obligasi pemerintah yang merupakan investasi dari pemegang ***) Excluding government bonds from investments from Subsidiary’s unit-link
polis unit-link Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
****) Lain-lain termasuk perdagangan, restoran dan hotel, tambang, pengangkutan,
pergudangan dan komunikasi, konstruksi, listrik, gas dan air dan jasa sosial.
****) Others including trading, restaurant and hotel, mining, transportation,
warehousing and communication, construction, gas and water, and social
services.
1442 PT Bank Mandiri (Persero) Tbk 375
Page 936
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
eksposur risiko kredit (lanjutan) risk exposure (continued)
b) Sektor industri (lanjutan) b) Industry sectors (continued)
2022
Lembaga
keuangan/
Bank/ Jasa dunia
Financial usaha/
Pemerintah/ institution/ Industri/ Pertanian/ Business Lain-lain ****)/
Government Bank Manufacturing Agriculture services Others****) Total
Giro pada Current accounts with
Bank Indonesia - 107.349.158 - - - - 107.349.158 Bank Indonesia
Giro pada Current accounts with
bank lain - 47.809.985 - - - - 47.809.985 other banks
Penempatan pada Placement with
Bank Indonesia Bank Indonesia and
dan bank lain - 95.324.112 - - - - 95.324.112 other banks
Efek-efek **) Marketable securities**)
Pemerintah Government
Diukur pada nilai wajar Fair value through
melalui laba rugi 10.089.149 - - - - - 10.089.149 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 1.117.351 - - - - - 1.117.351 income
Diukur pada biaya
perolehan
diamortisasi 720.769 - - - - - 720.769 Amortised cost
Diukur pada biaya
perolehan - - - - - - - At cost
Non-Pemerintah Non Government
Diukur pada nilai wajar Fair value through
melalui laba rugi - 815.982 49.622 15 56.103 107.365 1.029.087 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain - 21.334.966 193.713 383.126 535.857 5.743.798 28.191.460 income
Diukur pada biaya
perolehan
diamortisasi - 2.235.973 830.276 895.000 1.822.036 1.470.749 7.254.034 Amortised cost
Diukur pada biaya
perolehan - 10.091.178 75.000 85.000 213.800 784.000 11.248.978 At cost
Obligasi pemerintah***) Government Bonds***)
Diukur pada nilai wajar Fair value through
melalui laba rugi 6.972.279 - - - - - 6.972.279 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 92.532.086 - - - - - 92.532.086 income
Diukur pada biaya
perolehan
diamortisasi 180.578.053 - - - - - 180.578.053 Amortised cost
Diukur pada biaya
perolehan 44.213.180 - - - - - 44.213.180 At cost
Tagihan lainnya - Other receivables-
transaksi perdagangan - 1.468.118 - - - 32.325.146 33.793.264 trade transactions
Tagihan atas efek-efek Securities purchased
yang dibeli dengan under resale
janji dijual kembali - 11.700.209 - - 5.780 - 11.705.989 agreements
Tagihan derivatif - 24.534 - - - 2.227.607 2.252.141 Derivatives receivables
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan receivables/
syariah*) financing*)
Korporasi 36.803.888 4.123.179 215.975.575 27.974.352 90.085.767 38.632.668 413.595.429 Corporate
Komersial - 1.447.934 67.193.073 45.854.201 54.012.838 25.129.704 193.637.750 Commercial
Retail - 63.591 19.425.839 37.036.601 92.308.475 210.325.192 359.159.698 Retail
Syariah 15.932.932 5.089.744 10.762.989 14.278.885 19.037.076 141.105.379 206.207.005 Sharia
Piutang pembiayaan Consumer financing
konsumen 60.292 103.275 183.382 68.042 201.907 23.140.829 23.757.727 receivables
Investasi bersih dalam Net investment finance
sewa pembiayaan 11.533 4.439 156.104 99.729 134.199 5.466.556 5.872.560 leases
Tagihan akseptasi - 1.933.290 2.944.507 95.976 - 6.807.808 11.781.581 Acceptance receivables
Aset lain-lain Other assets
Pendapatan yang masih
akan diterima 1.140.261 192.703 411.544 151.247 269.463 7.367.275 9.532.493 Accrued income
Piutang transaksi Receivables from
nasabah - 174.015 - - - 2.168.621 2.342.636 customer transactions
Tagihan terkait dengan Receivables from
transaksi transactions related to
ATM dan kartu kredit - - - - - 2.080.874 2.080.874 ATM and credit card
Tagihan kepada Receivables to
pemegang polis - 224.690 - - - - 224.690 policyholders
Penjualan efek-efek Receivable from
yang masih sales of marketable
harus diterima - 231.650 - - - - 231.650 securities
Tagihan atas obligasi Receivables from
pemerintah yang government bonds
diagunkan - 3.757.955 - - - - 3.757.955 pledged as collateral
390.171.773 315.500.680 318.201.624 126.922.174 258.683.301 504.883.571 1.914.363.123
*) Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi, Komersial, *) Segments of risk management are classified into Corporate, Commercial,
Retail, dan Syariah. Retail and Sharia.
**) Tidak termasuk efek-efek yang merupakan investasi dari pemegang polis unit- **) Excluding marketable securities from investment from the Subsidiary’s unit-
link Entitas Anak yang tidak memiliki risiko kredit. link policyholders with no credit risk.
***) Tidak termasuk obligasi pemerintah yang merupakan investasi dari pemegang ***) Excluding government bonds from investments from Subsidiary’s unit-link
polis unit-link Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
****) Lain-lain termasuk perdagangan, restoran dan hotel, tambang, pengangkutan,
pergudangan dan komunikasi, konstruksi, listrik, gas dan air dan jasa sosial.
****) Others including trading, restaurant and hotel, mining, transportation,
warehousing and communication, construction, gas and water, and social
services.
376 ANNUAL REPORT 2023 1443
Page 937
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
eksposur risiko kredit (lanjutan) risk exposure (continued)
b) Sektor industri (lanjutan) b) Industry sectors (continued)
Eksposur risiko kredit atas rekening Credit risk exposure relating to administrative
administratif adalah sebagai berikut: accounts items are as follows:
2023
Lembaga
keuangan/
Bank/ Jasa dunia
Financial usaha/
Pemerintah/ institution/ Industri/ Pertanian/ Business Lain-lain ****)/
Government Bank Manufacturing Agriculture services Others****) Total
Rekening administratif Administrative accounts
Bank garansi yang
diterbitkan 3.750 30.646.861 33.567.311 560.228 2.919 49.819.384 114.600.453 Bank guarantees issued
Fasilitas kredit yang
diberikan yang
belum digunakan*) 25.393.231 2.337.331 4.726.587 1.950.683 - 52.569.134 86.976.966 Unused loan facilities*)
Letter of credit yang
tidak dapat dibatalkan Outstanding irrevocable
yang masih berjalan - 650.808 2.496.570 147.711 4.056.376 13.530.507 20.881.972 letter of credit
Standby letter of credit - 299.776 2.879.219 18.443 1.988.446 9.573.398 14.759.282 Standby letter of credit
25.396.981 33.934.776 43.669.687 2.677.065 6.047.741 125.492.423 237.218.673
2022
Lembaga
keuangan/
Bank/ Jasa dunia
Financial usaha/
Pemerintah/ institution/ Industri/ Pertanian/ Business Lain-lain ****)/
Government Bank Manufacturing Agriculture services Others****) Total
Rekening administratif Administrative accounts
Bank garansi yang Bank guarantees issued
diterbitkan 5.651 28.553.435 37.980.468 432.204 128.209 43.906.540 111.006.507
Fasilitas kredit yang
diberikan yang
belum digunakan*) 19.019.863 6.342.239 5.598.095 2.019.315 38.300 50.887.580 83.905.392 Unused loan facilities*)
Letter of credit yang
tidak dapat dibatalkan Outstanding irrevocable
yang masih berjalan - 444.973 7.666.483 614.352 562.288 19.029.185 28.317.281 letter of credit
Standby letter of credit - 195.251 2.902.534 - 1.716.834 7.015.693 11.830.312 Standby letter of credit
19.025.514 35.535.898 54.147.580 3.065.871 2.445.631 120.838.998 235.059.492
*) Termasuk fasilitas kredit committed dan uncommitted kartu *) Include unused committed and uncommitted credit card facilities
kredit yang belum digunakan.
**) Lain-lain termasuk perdagangan, restoran dan hotel, tambang, **) Others including trading, restaurant and hotel, mining,
pengangkutan, pergudangan dan komunikasi, konstruksi, transportation, warehousing, construction, gas and water, and
listrik, gas dan air, dan jasa sosial. social services
1444 PT Bank Mandiri (Persero) Tbk 377
Page 938
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
eksposur risiko kredit (lanjutan) risk exposure (continued)
c) Kualitas kredit dari aset keuangan c) Credit quality of financial assets
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, exposure
eksposur risiko kredit atas aset keuangan to credit risk on financial assets are as follows:
terbagi atas:
2023
Belum jatuh
tempo atau Telah jatuh
tidak tempo tetapi
mengalami tidak Cadangan
penurunan mengalami kerugian
nilai/ penurunan Mengalami penurunan
Neither past nilai/ penurunan nilai/
due Past due but nilai/ Impairment Neto/
nor impaired1) not impaired1) Impaired2) Total provision Net
Giro pada Current account with
Bank Indonesia 108.605.322 - - 108.605.322 - 108.605.322 Bank Indonesia
Giro pada Current account with
bank lain 36.606.090 - - 36.606.090 (32.205) 36.573.885 other bank
Penempatan pada Placement with
Bank Indonesia Bank Indonesia
dan bank lain 73.888.157 - - 73.888.157 (957) 73.887.200 and others bank **)
Efek-efek **) Marketable securities
Pemerintah Government
Diukur pada nilai wajar Fair value through
melalui laba rugi 9.613.295 - - 9.613.295 - 9.613.295 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 1.425.783 - - 1.425.783 - 1.425.783 income
Diukur pada biaya
perolehan
diamortisasi 690.638 - - 690.638 - 690.638 Amortised cost
Non-pemerintah Non-government
Diukur pada nilai wajar Fair value through
melalui laba rugi 9.757.095 - - 9.757.095 (5.065) 9.752.030 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 47.358.521 - 39.496 47.398.017 (14.937) 47.383.080 income
Diukur pada biaya
perolehan
diamortisasi 5.210.062 - 7.675 5.217.737 (17.070) 5.200.667 Amortised cost
Diukur pada biaya
perolehan 1.201.883 - 99.000 1.300.883 (114.730) 1.186.153 At cost
Obligasi pemerintah ***) Government Bonds***)
Diukur pada nilai wajar Fair value through
melalui laba rugi 12.078.509 - - 12.078.509 - 12.078.509 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 90.640.924 - - 90.640.924 - 90.640.924 income
Diukur pada biaya
perolehan
diamortisasi 163.194.756 - - 163.194.756 - 163.194.756 Amortised cost
Diukur pada biaya
perolehan 34.541.812 - - 34.541.812 - 34.541.812 At cost
Tagihan lainnya - Other receivables
transaksi perdagangan 20.174.990 4.610.533 1.259.030 26.044.553 (1.494.653) 24.549.900 trade transactions
Tagihan atas efek-efek Securities purchased
yang dibeli dengan under resale
janji dijual kembali 22.692.928 - - 22.692.928 - 22.692.928 agreements
Tagihan derivatif 1.994.931 - - 1.994.931 - 1.994.931 Derivatives receivables
Kredit yang diberikan Loans and
dan piutang/ sharia
pembiayaan syariah*) receivables/financing*)
Korporasi 471.110.250 1.500.901 16.043.424 488.654.575 (16.752.562) 471.902.013 Corporate
Komersial 226.464.604 3.258.298 4.122.252 233.845.154 (12.485.278) 221.359.876 Commercial
Retail 380.194.807 12.952.603 6.277.519 399.424.929 (14.185.550) 385.239.379 Retail
Syariah 216.034.831 1.703.542 20.169.164 237.907.537 (9.675.229) 228.232.308 Sharia
Piutang pembiayaan Consumer financing
konsumen 30.685.548 1.718.882 345.366 32.749.796 (713.044) 32.036.752 receivables
Investasi bersih dalam Net Investment finance
sewa pembiayaan 5.257.583 212.580 19.079 5.489.242 (70.170) 5.419.072 leases
Tagihan akseptasi 14.793.888 - - 14.793.888 (122.212) 14.671.676 Acceptance receivables
Aset lain-lain Other assets
Pendapatan yang masih
akan diterima 10.258.180 - - 10.258.180 - 10.258.180 Accrued income
Piutang transaksi Receivables from
nasabah 2.959.133 - 10.003 2.969.136 (8.652) 2.960.484 customer transactions
Tagihan terkait dengan Receivables from
transaksi ATM dan transactions related to
kartu kredit 7.379.393 - - 7.379.393 - 7.379.393 ATM and credit card
Tagihan kepada Receivable to
pemegang polis 296.997 - - 296.997 - 296.997 policyholders
Penjualan efek-efek yang Sale of accrued
masih harus diterima 570.711 - - 570.711 - 570.711 marketable securities
Tagihan atas obligasi Receivables from
pemerintah yang government bonds
diagunkan 1.391.944 - - 1.391.944 - 1.391.944 pledged as collateral
2.007.073.566 25.957.339 48.392.008 2.081.422.912 (55.692.313) 2.025.730.599
*) Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi, Komersial, *) Segments of risk management are classified into Corporate, Commercial,
Retail, dan Syariah. Retail, and Sharia.
**) Tidak termasuk efek-efek yang merupakan investasi dari pemegang polis unit-link **) Excluding marketable securities from investment from the Subsidiary’s unit-
Entitas Anak yang tidak memiliki risiko kredit. link policyholders with no credit risk.
***) Tidak termasuk obligasi pemerintah yang merupakan investasi dari pemegang ***) Excluding government bonds from investments from Subsidiary’s unit-link
polis unit-link Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
1) Merupakan kredit yang diberikan yang dikategorikan sebagai stage 1 dan 2 sesuai 1) Including loans that are categorized as stages 1 and 2 in accordance with
dengan PSAK 71 serta pembiayaan syariah dari Entitas Anak yang bergerak SFAS No. 71 and sharia financing from Subsidiary engaged in sharia
dalam bidang perbankan syariah dimana cadangan kerugian penurunan nilai banking where allowance for impairment losses is calculated based on
dihitung berdasarkan Peraturan Otoritas Jasa Keuangan dan PSAK 102 (Revisi Financial Services Authority Regulationss and SFAS No. 102 (Revised
2019). 2019).
2) Termasuk dalam kategori “mengalami penurunan nilai” adalah kredit yang 2) Included in “impaired” portfolio are loans classified as stage 3 in accordance
dikategorikan sebagai stage 3 sesuai dengan PSAK 71 “Instrumen Keuangan” with SFAS No. 71 ”Financial Instrument”, loans with non performing loan
serta kredit dengan kolektibilitas non-performing loan dan kredit yang dihitung collectibility and loans evaluated by using individual and collective
secara individual yang diberikan oleh Entitas Anak yang bergerak dalam bidang assessment of Subsidiary engaged in sharia banking amounted to
perbankan syariah senilai Rp20.169.164 dengan cadangan kerugian penurunan Rp20,169,164 with allowance for impairment losses amounted to
nilai senilai Rp6.841.842, dimana cadangan kerugian penurunan nilai dihitung Rp6,841,842 which is calculated based on Financial Services Authority
berdasarkan Peraturan Otoritas Jasa Keuangan dan PSAK 102 (Revisi 2019) Regulations and SFAS No. 102 (Revised 2019) (Note 2c.(H).(2) and Note
(Catatan 2c.(H).(2) dan Catatan 2c.(H).(5)). 2c.(H).(5)).
378 ANNUAL REPORT 2023 1445
Page 939
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
eksposur risiko kredit (lanjutan) risk exposure (continued)
c) Kualitas kredit dari aset keuangan (lanjutan) c) Credit quality of financial assets (continued)
2022
Belum jatuh
tempo atau Telah jatuh
tidak tempo tetapi
mengalami tidak Cadangan
penurunan mengalami kerugian
nilai/ penurunan Mengalami penurunan
Neither past nilai/ penurunan nilai/
due Past due but nilai/ Impairment Neto/
nor impaired1) not impaired1) Impaired2) Total provision Net
Giro pada Current account with
Bank Indonesia 107.349.158 - - 107.349.158 - 107.349.158 Bank Indonesia
Giro pada Current account with
bank lain 47.809.985 - - 47.809.985 (20.285) 47.789.700 other bank
Penempatan pada Placement with
Bank Indonesia Bank Indonesia
dan bank lain 95.324.112 - - 95.324.112 (3.601) 95.320.511 and others bank
Efek-efek **) Marketable securities**)
Pemerintah Government
Diukur pada nilai wajar Fair value through
melalui laba rugi 10.089.149 - - 10.089.149 - 10.089.149 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 1.117.351 - - 1.117.351 - 1.117.351 income
Diukur pada biaya
perolehan
diamortisasi 720.769 - - 720.769 - 720.769 Amortised cost
Non-pemerintah Non-government
Diukur pada nilai wajar Fair value through
melalui laba rugi 1.029.087 - - 1.029.087 (416) 1.028.671 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 28.191.460 - - 28.191.460 (1.814) 28.189.646 income
Diukur pada biaya
perolehan
diamortisasi 7.254.034 - - 7.254.034 (21.427) 7.232.607 Amortised cost
Diukur pada biaya
perolehan 11.248.978 - - 11.248.978 (17.534) 11.231.444 At cost
Obligasi pemerintah ***) Government Bonds***)
Diukur pada nilai wajar Fair value through
melalui laba rugi 6.972.279 - - 6.972.279 - 6.972.279 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 92.532.086 - - 92.532.086 - 92.532.086 income
Diukur pada biaya
perolehan
diamortisasi 180.578.053 - - 180.578.053 - 180.578.053 Amortised cost
Diukur pada biaya
perolehan 44.213.180 - - 44.213.180 - 44.213.180 At cost
Tagihan lainnya - Other receivables
transaksi perdagangan 26.623.921 5.886.049 1.283.294 33.793.264 (1.604.705) 32.188.559 trade transactions
Tagihan atas efek-efek Securities purchased
yang dibeli dengan under resale
janji dijual kembali 11.705.989 - - 11.705.989 - 11.705.989 agreements
Tagihan derivatif 2.252.141 - - 2.252.141 - 2.252.141 Derivatives receivables
Kredit yang diberikan Loans and
dan piutang/ sharia
pembiayaan syariah*) receivables/financing*)
Korporasi 409.062.600 - 4.532.829 413.595.429 (20.651.396) 392.944.033 Corporate
Komersial 181.279.431 2.698.316 9.660.003 193.637.750 (20.949.958) 172.687.792 Commercial
Retail 344.821.806 9.642.196 4.695.696 359.159.698 (13.824.529) 345.335.169 Retail
Syariah 180.532.461 1.126.868 24.547.676 206.207.005 (9.186.762) 197.020.243 Sharia
Piutang pembiayaan Consumer financing
konsumen 22.426.377 1.127.591 203.759 23.757.727 (610.361) 23.147.366 receivables
Investasi bersih dalam Net Investment finance
sewa pembiayaan 5.676.952 168.819 26.789 5.872.560 (139.173) 5.733.387 leases
Tagihan akseptasi 11.779.066 - 2.515 11.781.581 (61.963) 11.719.618 Acceptance receivables
Aset lain-lain Other assets
Pendapatan yang masih
akan diterima 9.532.493 - - 9.532.493 - 9.532.493 Accrued income
Piutang transaksi Receivables from
nasabah 2.336.220 - 6.416 2.342.636 (8.386) 2.334.250 customer transactions
Tagihan terkait dengan Receivables from
transaksi ATM dan transactions related to
kartu kredit 2.080.874 - - 2.080.874 - 2.080.874 ATM and credit card
Tagihan kepada Receivable to
pemegang polis 224.690 - - 224.690 - 224.690 policyholders
Penjualan efek-efek yang Sale of accrued
masih harus diterima 231.650 - - 231.650 - 231.650 marketable securities
Tagihan atas obligasi Receivables from
pemerintah yang government bonds
diagunkan 3.757.955 - - 3.757.955 - 3.757.955 pledged as collateral
1.848.754.307 20.649.839 44.958.977 1.914.363.123 (67.102.310) 1.847.260.813
*) Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi, Komersial, *) Segments of risk management are classified into Corporate, Commercial,
Retail, dan Syariah. Retail, and Sharia.
**) Tidak termasuk efek-efek yang merupakan investasi dari pemegang polis unit-link **) Excluding marketable securities from investment from the Subsidiary’s unit-
Entitas Anak yang tidak memiliki risiko kredit. link policyholders with no credit risk.
***) Tidak termasuk obligasi pemerintah yang merupakan investasi dari pemegang ***) Excluding government bonds from investments from Subsidiary’s unit-link
polis unit-link Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
1) Merupakan kredit yang diberikan yang dikategorikan sebagai stage 1 dan 2 sesuai 1) Including loans that are categorized as stages 1 and 2 in accordance with
dengan PSAK 71 serta pembiayaan syariah dari Entitas Anak yang bergerak SFAS No. 71 and sharia financing from Subsidiary engaged in sharia
dalam bidang perbankan syariah dimana cadangan kerugian penurunan nilai banking where allowance for impairment losses is calculated based on
dihitung berdasarkan Peraturan Otoritas Jasa Keuangan dan PSAK 102 (Revisi Financial Services Authority Regulationss and SFAS No. 102 (Revised
2019). 2019).
2) Termasuk dalam kategori “mengalami penurunan nilai” adalah kredit yang 2) Included in “impaired” portfolio are loans classified as stage 3 in accordance
dikategorikan sebagai stage 3 sesuai dengan PSAK 71 “Instrumen Keuangan” with SFAS No. 71 ”Financial Instrument”, loans with non performing loan
serta kredit dengan kolektibilitas non-performing loan dan kredit yang dihitung collectibility and loans evaluated by using individual and collective
secara individual yang diberikan oleh Entitas Anak yang bergerak dalam bidang assessment of Subsidiary engaged in sharia banking amounted to
perbankan syariah senilai Rp24.547.676 dengan cadangan kerugian penurunan Rp24,547,676 with allowance for impairment losses amounted to
nilai senilai Rp6.936.588, dimana cadangan kerugian penurunan ilai dihitung Rp6,936,588 which is calculated based on Financial Services Authority
berdasarkan Peraturan Otoritas Jasa Keuangan dan PSAK 102 (Revisi 2019) Regulations and SFAS No. 102 (Revised 2019) (Note 2c.(H).(2) and Note
(Catatan 2c.(H).(2) dan Catatan 2c.(H).(5)). 2c.(H).(5)).
1446 PT Bank Mandiri (Persero) Tbk 379
Page 940
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
eksposur risiko kredit (lanjutan) risk exposure (continued)
c) Kualitas kredit dari aset keuangan (lanjutan) c) Credit quality of financial assets (continued)
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, exposure
eksposur risiko kredit atas rekening to credit risk on administrative accounts are as
administratif terbagi atas: follows:
2023
Belum jatuh
tempo atau Telah jatuh
tidak tempo tetapi
mengalami tidak Cadangan
penurunan mengalami kerugian
nilai/ penurunan Mengalami penurunan
Neither past nilai/ penurunan nilai/
due Past due but nilai/ Impairment Neto/
nor impaired not impaired Impaired Total provision Net
Rekening administratif Administrative accounts
Bank garansi yang diterbitkan 113.280.206 - 1.320.247 114.600.453 (834.277) 113.766.176 Bank guarantees issued
Fasilitas kredit yang
diberikan yang
belum digunakan*) 86.395.292 559.040 22.634 86.976.966 (228.713) 86.748.253 Unused loan facilities*)
Letter of credit yang tidak
dapat dibatalkan yang Outstanding irrevocable
masih berjalan 20.589.092 - 292.880 20.881.972 (54.931) 20.827.041 letter of credit
Standby letter of credit 14.759.282 - - 14.759.282 (25.837) 14.733.445 Standby letter of credit
235.023.872 559.040 1.635.761 237.218.673 (1.143.758) 236.074.915
2022
Belum jatuh
tempo atau Telah jatuh
tidak tempo tetapi
mengalami tidak Cadangan
penurunan mengalami kerugian
nilai/ penurunan Mengalami penurunan
Neither past nilai/ penurunan nilai/
due Past due but nilai/ Impairment Neto/
nor impaired not impaired Impaired Total provision Net
Rekening administratif Administrative accounts
Bank garansi yang diterbitkan 110.774.344 - 232.163 111.006.507 (1.667.398) 109.339.109 Bank guarantees issued
Fasilitas kredit yang
diberikan yang
belum digunakan*) 83.274.830 560.464 70.098 83.905.392 (278.772) 83.626.620 Unused loan facilities*)
Letter of credit yang tidak
dapat dibatalkan yang Outstanding irrevocable
masih berjalan 28.314.070 - 3.211 28.317.281 (102.498) 28.214.783 letter of credit
Standby letter of credit 11.830.312 - - 11.830.312 (24.761) 11.805.551 Standby letter of credit
234.193.556 560.464 305.472 235.059.492 (2.073.429) 232.986.063
*) Termasuk fasilitas kredit committed dan uncommitted kartu *) Include unused committed and uncommitted credit card
kredit yang belum digunakan. facilities
380 ANNUAL REPORT 2023 1447
Page 941
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
eksposur risiko kredit (lanjutan) risk exposure (continued)
c) Kualitas kredit dari aset keuangan (lanjutan) c) Credit quality of financial assets (continued)
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, details of
rincian kualitas kredit dari aset keuangan the quality of financial assets that are neither
yang belum jatuh tempo atau tidak mengalami past due or nor impaired based on internal
penurunan nilai berdasarkan rating internal ratings are as follows:
sebagai berikut:
2023
Tidak dalam Dalam
pengawasan1)/ Pengawasan2)/
Not under Under
monitoring1) Monitoring2) Total
Aset Assets
Giro pada Current accounts with
Bank Indonesia 108.605.322 - 108.605.322 Bank Indonesia
Giro pada Current accounts with
bank lain 36.606.090 - 36.606.090 other banks
Penempatan pada Placement with
Bank Indonesia dan Bank Indonesia
bank lain 73.888.157 - 73.888.157 and other banks
Efek-efek **) Marketable securities **)
Pemerintah Government
Diukur pada nilai wajar Fair value through
melalui laba rugi 9.613.295 - 9.613.295 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 1.425.783 - 1.425.783 income
Diukur pada biaya
perolehan
diamortisasi 690.638 - 690.638 Amortised cost
Non-pemerintah Non Government
Diukur pada nilai wajar Fair value through
melalui laba rugi 9.757.095 - 9.757.095 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 47.358.521 - 47.358.521 income
Diukur pada biaya
perolehan
diamortisasi 5.048.743 161.319 5.210.062 Amortised cost
Diukur pada biaya
perolehan 1.201.883 - 1.201.883 At cost
Obligasi pemerintah ***) Government Bonds ***)
Diukur pada nilai wajar Fair value through
melalui laba rugi 12.078.509 - 12.078.509 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 90.640.924 - 90.640.924 income
Diukur pada biaya
perolehan
diamortisasi 163.194.756 - 163.194.756 Amortised cost
Diukur pada biaya
perolehan 34.541.812 - 34.541.812 At cost
Tagihan lainnya - transaksi Other receivables- trade
perdagangan 11.620.219 8.554.771 20.174.990 transactions
Tagihan atas efek-efek Securities purchased
yang dibeli dengan under agreements
janji dijual kembali 22.692.928 - 22.692.928 to resell
Tagihan derivatif 1.994.931 - 1.994.931 Derivatives receivables
1448 PT Bank Mandiri (Persero) Tbk 381
Page 942
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
eksposur risiko kredit (lanjutan) risk exposure (continued)
c) Kualitas kredit dari aset keuangan (lanjutan) c) Credit quality of financial assets (continued)
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, details of
rincian kualitas kredit dari aset keuangan the quality of financial assets that are neither
yang belum jatuh tempo atau tidak mengalami past due or nor impaired based on internal
penurunan nilai berdasarkan rating internal ratings are as follows (continued):
sebagai berikut (lanjutan):
2023
Tidak dalam Dalam
pengawasan1)/ Pengawasan2)/
Not under Under
monitoring1) Monitoring2) Total
Aset (lanjutan) Assets (continued)
Kredit yang diberikan dan Loans
piutang/pembiayaan and sharia receivables/
syariah*) financing*)
Korporasi 367.373.222 103.737.028 471.110.250 Corporate
Komersial 226.273.152 191.452 226.464.604 Commercial
Retail 370.692.768 9.502.039 380.194.807 Retail
Syariah 216.034.831 - 216.034.831 Sharia
Piutang pembiayaan Consumer financing
konsumen 30.685.548 - 30.685.548 receivables
Investasi bersih dalam Net Investment finance
sewa pembiayaan 5.257.583 - 5.257.583 leases
Tagihan akseptasi 13.153.358 1.640.530 14.793.888 Acceptance receivables
Aset lain-lain Other assets
Pendapatan yang
masih akan diterima 10.258.180 - 10.258.180 Accrued income
Piutang transaksi Receivables from
nasabah 2.959.133 - 2.959.133 customer transactions
Tagihan terkait dengan Receivables from
transaksi ATM dan transactions related to
kartu kredit 7.379.393 - 7.379.393 ATM and credit card
Tagihan kepada Receivables to
pemegang polis 296.997 - 296.997 policyholders
Penjualan efek-efek Sale of accrued
yang masih akan marketable
diterima 570.711 - 570.711 securities
Tagihan atas obligasi Receivables from
pemerintah yang government bonds
diagunkan 1.391.944 - 1.391.944 pledged as collateral
1.883.286.427 123.787.139 2.007.073.566
*) Segmen untuk manajemen risiko dikelompokkan menjadi *) Segments of risk management are classified into Corporate,
Korporasi, Komersial, Retail, dan Syariah. Commercial, Retail, and Sharia.
**) Tidak termasuk efek-efek yang merupakan investasi dari **) Excluding marketable securities from investment from the
pemegang polis unit-link Entitas Anak yang tidak memiliki risiko Subsidiary’s unit-link policyholders with no credit risk.
kredit.
***) Tidak termasuk obligasi pemerintah yang merupakan investasi ***) Excluding government bonds from investments from
dari pemegang polis unit-link Entitas Anak yang tidak memiliki Subsidiary’s unit-link policyholders with no credit risk.
risiko kredit.
1) Tidak dalam pengawasan (monitoring), tidak terdapat 1) Not under monitoring, there is no doubt on the return of financial
keraguan atas pengembalian aset keuangan. assets.
2) Dalam pengawasan (monitoring). 2) Under monitoring
382 ANNUAL REPORT 2023 1449
Page 943
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
eksposur risiko kredit (lanjutan) risk exposure (continued)
c) Kualitas kredit dari aset keuangan (lanjutan) c) Credit quality of financial assets (continued)
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, details of
rincian kualitas kredit dari aset keuangan the quality of financial assets that are neither
yang belum jatuh tempo atau tidak mengalami past due or nor impaired based on internal
penurunan nilai berdasarkan rating internal ratings are as follows (continued):
sebagai berikut (lanjutan):
2022
Tidak dalam Dalam
pengawasan1)/ Pengawasan2)/
Not under Under
monitoring1) Monitoring2) Total
Aset Assets
Giro pada Current accounts with
Bank Indonesia 107.349.158 - 107.349.158 Bank Indonesia
Giro pada Current accounts with
bank lain 47.809.985 - 47.809.985 other banks
Penempatan pada Placement with
Bank Indonesia dan Bank Indonesia
bank lain 95.324.112 - 95.324.112 and other banks
Efek-efek **) Marketable securities **)
Pemerintah Government
Diukur pada nilai wajar Fair value through
melalui laba rugi 10.089.149 - 10.089.149 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 1.117.351 - 1.117.351 income
Diukur pada biaya
perolehan
diamortisasi 720.769 - 720.769 Amortised cost
Non-pemerintah Non Government
Diukur pada nilai wajar Fair value through
melalui laba rugi 1.029.087 - 1.029.087 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 28.191.460 - 28.191.460 income
Diukur pada biaya
perolehan
diamortisasi 7.054.487 199.547 7.254.034 Amortised cost
Diukur pada biaya
perolehan 11.248.978 - 11.248.978 At cost
Obligasi pemerintah ***) Government Bonds ***)
Diukur pada nilai wajar Fair value through
melalui laba rugi 6.972.279 - 6.972.279 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 92.532.086 - 92.532.086 income
Diukur pada biaya
perolehan
diamortisasi 180.578.053 - 180.578.053 Amortised cost
Diukur pada biaya
perolehan 44.213.180 - 44.213.180 At cost
Tagihan lainnya - transaksi Other receivables- trade
perdagangan 14.479.250 12.144.671 26.623.921 transactions
Tagihan atas efek-efek Securities purchased
yang dibeli dengan under agreements
janji dijual kembali 11.705.989 - 11.705.989 to resell
Tagihan derivatif 2.252.141 - 2.252.141 Derivatives receivables
1450 PT Bank Mandiri (Persero) Tbk 383
Page 944
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
eksposur risiko kredit (lanjutan) risk exposure (continued)
c) Kualitas kredit dari aset keuangan (lanjutan) c) Credit quality of financial assets (continued)
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, details of
rincian kualitas kredit dari aset keuangan the quality of financial assets that are neither
yang belum jatuh tempo atau tidak mengalami past due or nor impaired based on internal
penurunan nilai berdasarkan rating internal ratings are as follows (continued):
sebagai berikut (lanjutan):
2022
Tidak dalam Dalam
pengawasan1)/ Pengawasan2)/
Not under Under
monitoring1) Monitoring2) Total
Aset (lanjutan) Assets (continued)
Kredit yang diberikan dan Loans and
piutang/pembiayaan sharia receivables/
syariah*) financing*)
Korporasi 315.533.620 93.528.980 409.062.600 Corporate
Komersial 133.369.046 47.910.385 181.279.431 Commercial
Retail 338.531.189 6.290.617 344.821.806 Retail
Syariah 180.532.461 - 180.532.461 Sharia
Piutang pembiayaan Consumer financing
konsumen 22.426.377 - 22.426.377 receivables
Investasi bersih dalam Net Investment finance
sewa pembiayaan 5.676.952 - 5.676.952 leases
Tagihan akseptasi 5.757.981 6.021.085 11.779.066 Acceptance receivables
Aset lain-lain Other assets
Pendapatan yang
masih akan diterima 9.532.493 - 9.532.493 Accrued income
Piutang transaksi Receivables from
nasabah 2.336.220 - 2.336.220 customer transactions
Tagihan terkait dengan Receivables from
transaksi ATM dan transactions related to
kartu kredit 2.080.874 - 2.080.874 ATM and credit card
Tagihan kepada Receivables to
pemegang polis 224.690 - 224.690 policyholders
Penjualan efek-efek Sale of accrued
yang masih akan marketable
diterima 231.650 - 231.650 securities
Tagihan atas obligasi Receivables from
pemerintah yang government bonds
diagunkan 3.757.955 - 3.757.955 pledged as collateral
1.682.659.022 166.095.285 1.848.754.307
*) Segmen untuk manajemen risiko dikelompokkan menjadi *) Segments of risk management are classified into Corporate,
Korporasi, Komersial, Retail, dan Syariah. Commercial, Retail and Sharia.
**) Tidak termasuk efek-efek yang merupakan investasi dari **) Excluding marketable securities from investment from the
pemegang polis unit-link Entitas Anak yang tidak memiliki risiko Subsidiary’s unit-link policyholders with no credit risk.
kredit.
***) Tidak termasuk obligasi pemerintah yang merupakan investasi ***) Excluding government bonds from investments from
dari pemegang polis unit-link Entitas Anak yang tidak memiliki Subsidiary’s unit-link policyholders with no credit risk.
risiko kredit.
1) Tidak dalam pengawasan (monitoring), tidak terdapat 1) Not under monitoring, there is no doubt on the return of financial
keraguan atas pengembalian aset keuangan. assets.
2) Dalam pengawasan (monitoring). 2) Under monitoring
384 ANNUAL REPORT 2023 1451
Page 945
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
eksposur risiko kredit (lanjutan) risk exposure (continued)
c) Kualitas kredit dari aset keuangan (lanjutan) c) Credit quality of financial assets (continued)
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, details of
rincian kualitas kredit dari rekening the credit quality of administrative accounts
administratif yang belum jatuh tempo atau that are neither past due nor impaired based on
tidak mengalami penurunan nilai berdasarkan internal ratings are as follows:
rating internal sebagai berikut:
2023
Tidak dalam Dalam
pengawasan1)/ Pengawasan2)/
Not under Under
monitoring1) Monitoring2) Total
Rekening administratif Administrative accounts
Bank garansi yang diterbitkan 76.928.610 36.363.198 113.291.808 Bank guarantees issued
Fasilitas kredit yang diberikan
yang belum digunakan*) 83.194.108 3.201.184 86.395.292 Unused loan facilities*)
Letter of credit yang tidak dapat Outstanding irrevocable
dibatalkan yang masih berjalan 13.229.070 7.360.022 20.589.092 letter of credit
Standby letter of credit 14.235.742 511.938 14.747.680 Standby letter of credit
187.587.530 47.436.342 235.023.872
2022
Tidak dalam Dalam
pengawasan1)/ Pengawasan2)/
Not under Under
monitoring1) Monitoring2) Total
Rekening administratif Administrative accounts
Bank garansi yang diterbitkan 72.551.766 38.222.578 110.774.344 Bank guarantees issued
Fasilitas kredit yang diberikan
yang belum digunakan*) 78.953.595 4.321.235 83.274.830 Unused loan facilities*)
Letter of credit yang tidak dapat Outstanding irrevocable
dibatalkan yang masih berjalan 20.422.315 7.891.755 28.314.070 letter of credit
Standby letter of credit 11.517.444 312.868 11.830.312 Standby letter of credit
183.445.120 50.748.436 234.193.556
*) Termasuk fasilitas kredit committed dan uncommitted kartu *) Include unused committed and uncommitted credit card
kredit yang belum digunakan. facilities.
1) Tidak dalam pengawasan (monitoring), tidak terdapat keraguan 1) Not under monitoring, there is no doubt on the recovery of the
atas pengembalian aset keuangan. financial assets.
2) Dalam pengawasan (monitoring). 2) Under monitoring.
Bank Mandiri: Bank Mandiri:
Terdapat pertimbangan tertentu terkait There are certain considerations in relation to
dengan kemampuan nasabah dalam the debtor’s ability in repaying the loan at
melakukan pembayaran pada saat jatuh maturity date. However, up to 31 December
tempo. Namun, sampai dengan tanggal 2023 and 2022, there was no late payment in
31 Desember 2023 dan 2022, belum terdapat terms of principal installment as well as
keterlambatan dalam pembayaran cicilan interest at maturity date. This amount includes
pokok dan bunga pada saat jatuh temponya. credit exposure on marketable securities
Termasuk dalam jumlah tersebut adalah (export bills), other receivables - trade
credit exposure atas efek-efek (wesel ekspor), transactions and acceptance receivables with
tagihan lainnya - transaksi perdagangan dan Bank Indonesia’s collectibility at two (special
tagihan akseptasi dengan kolektibilitas Bank mention) but with no overdue as of
Indonesia dua (dalam perhatian khusus) 31 December 2023 and 2022.
tanpa memiliki tunggakan per 31 Desember
2023 dan 2022.
1452 PT Bank Mandiri (Persero) Tbk 385
Page 946
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
eksposur risiko kredit (lanjutan) risk exposure (continued)
c) Kualitas kredit dari aset keuangan (lanjutan) c) Credit quality of financial assets (continued)
Entitas Anak: Subsidiaries:
Merupakan aset keuangan yang pernah Financial assets which have experienced past
mengalami tunggakan sebelumnya, akan due in the past but no overdue as of
tetapi tidak terdapat tunggakan per tanggal 31 December 2023 and 2022.
31 Desember 2023 dan 2022.
Analisa umur aset keuangan yang telah jatuh Aging analysis of financial assets that were
tempo tetapi tidak mengalami penurunan nilai past due, but not impaired as of 31 December
pada tanggal 31 Desember 2023 dan 2022 2023 and 2022 are as follows:
adalah sebagai berikut:
2023
1 - 30 hari/ 31 - 60 hari/ 61 - 90 hari/
1 - 30 days 31 - 60 days 61 - 90 days Total
Aset Assets
Tagihan lainnya - Other receivables
transaksi perdagangan 4.610.533 - - 4.610.533 trade transactions
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah receivables/financing
Korporasi 1.500.901 - - 1.500.901 Corporate
Komersial 1.669.806 730.874 857.618 3.258.298 Commercial
Retail 6.909.852 3.612.109 2.430.642 12.952.603 Retail
Syariah 789.132 486.125 428.285 1.703.542 Sharia
Piutang pembiayaan Consumer financing
konsumen 1.138.500 331.825 248.557 1.718.882 receivables
Investasi bersih dalam Net investment finance
sewa pembiayaan 106.897 42.875 62.808 212.580 leases
16.725.621 5.203.808 4.027.910 25.957.339
2022
1 - 30 hari/ 31 - 60 hari/ 61 - 90 hari/
1 - 30 days 31 - 60 days 61 - 90 days Total
Aset Assets
Tagihan lainnya - Other receivables
transaksi perdagangan 5.886.049 - - 5.886.049 trade transactions
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah receivables/financing
Korporasi - - - - Corporate
Komersial 859.990 465.725 1.372.601 2.698.316 Commercial
Retail 5.148.313 2.718.989 1.774.894 9.642.196 Retail
Syariah 577.240 306.724 242.904 1.126.868 Sharia
Piutang pembiayaan Consumer financing
konsumen 764.575 212.442 150.574 1.127.591 receivables
Investasi bersih dalam Net investment finance
sewa pembiayaan 71.894 22.893 74.032 168.819 leases
13.308.061 3.726.773 3.615.005 20.649.839
386 ANNUAL REPORT 2023 1453
Page 947
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(ii) Kredit (ii) Loans
Pada tanggal 31 Desember 2023 dan 2022, The gross amount of impaired loans, along with
rincian kredit yang diberikan yang mengalami the provision for impairment, by class of asset as
penurunan nilai beserta cadangan kerugian of 31 December 2023 and 2022, are
penurunan nilainya berdasarkan kelas aset summarised in the tables below:
sebagai berikut:
2023*)
Korporasi/ Komersial/ Syariah/
Corporate Commercial Retail Sharia Total
Mengalami penurunan nilai Impaired
(dievaluasi secara (assessed
individual)**) individually)**)
Nilai bruto Gross amount
Cadangan kerugian 16.043.424 4.101.590 109.596 2.323.473 22.578.083 Allowance for
penurunan nilai (8.045.859) (3.599.794) (45.638) (1.261.290) (12.952.581) impairment losses
Nilai tercatat 7.997.565 501.796 63.958 1.062.183 9.625.502 Carrying amount
Mengalami penurunan nilai Impaired
(dievaluasi secara (assessed
kolektif)**) collectively)**)
Nilai bruto - 20.662 6.167.923 17.845.691 24.034.276 Gross amount
Cadangan kerugian Allowance for
penurunan nilai - (15.794) (3.916.986) (5.580.552) (9.513.332) impairment losses
Nilai tercatat - 4.868 2.250.937 12.265.139 14.520.944 Carrying amount
Total nilai bruto 16.043.424 4.122.252 6.277.519 20.169.164 46.612.359 Total gross amount
Total cadangan kerugian Allowance for
penurunan nilai (8.045.859) (3.615.588) (3.962.624) (6.841.842) (22.465.913) impairment losses
Total nilai tercatat 7.997.565 506.664 2.314.895 13.327.322 24.146.446 Total carrying amount
*) Segment of risk management are classified into Corporate,
*) Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi,
Komersial, Retail, dan Syariah. Commercial, Retail, and Sharia.
**)
**)
Merupakan debitur restrukturisasi dan kredit bermasalah yang Represents restructured and non performing debtors which
dikategorikan sebagai stage 3 sesuai dengan PSAK 71 “Instrumen categorized as stage 3 in accordance with SFAS 71 “Financial
Keuangan” dan kredit dengan kolektibilitas non performing loan dan kredit Instruments” and loans with collectability of non-performing loans and
yang dihitung secara individual yang diberikan oleh Entitas Anak yang loans that are calculated individually provided by a Subsidiary
bergerak dalam bidang perbankan syariah senilai Rp20.169.164 dengan engaged in Sharia Banking amounting to Rp20,169,164 with
cadangan kerugian penurunan nilai senilai Rp6.841.842. allowance for losses impairment amounting to Rp6,841,842.
2022*)
Korporasi/ Komersial/ Syariah/
Corporate Commercial Retail Sharia Total
Mengalami penurunan nilai Impaired
(dievaluasi secara (assessed
individual)**) individually)**)
Nilai bruto 4.532.748 9.521.626 277.106 2.929.652 17.261.132 Gross amount
Cadangan kerugian Allowance for
penurunan nilai (3.678.272) (8.579.571) (252.410) (1.445.702) (13.955.955) impairment losses
Nilai tercatat 854.476 942.055 24.696 1.483.950 3.305.177 Carrying amount
Mengalami penurunan nilai Impaired
(dievaluasi secara (assessed
kolektif)**) collectively)**)
Nilai bruto 81 138.377 4.418.590 21.618.024 26.175.072 Gross amount
Cadangan kerugian Allowance for
penurunan nilai (65) (129.350) (2.916.690) (5.490.886) (8.536.991) impairment losses
Nilai tercatat 16 9.027 1.501.900 16.127.138 17.638.081 Carrying amount
Total nilai bruto 4.532.829 9.660.003 4.695.696 24.547.676 43.436.204 Total gross amount
Total cadangan kerugian Allowance for
penurunan nilai (3.678.337) (8.708.921) (3.169.100) (6.936.588) (22.492.946) impairment losses
Total nilai tercatat 854.492 951.082 1.526.596 17.611.088 20.943.258 Total carrying amount
*) Segment of risk management are classified into Corporate,
*) Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi,
Komersial, Retail, dan Syariah. Commercial, Retail, and Sharia.
**)
**)
Merupakan debitur restrukturisasi dan kredit bermasalah yang Represents restructured and non performing debtors which
dikategorikan sebagai stage 3 sesuai dengan PSAK 71 “Instrumen categorized as stage 3 in accordance with SFAS 71 “Financial
Keuangan” dan kredit dengan kolektibilitas non performing loan dan kredit Instruments” and loans with collectability of non-performing loans and
yang dihitung secara individual yang diberikan oleh Entitas Anak yang loans that are calculated individually provided by a Subsidiary
bergerak dalam bidang perbankan syariah senilai Rp24.547.676 dengan engaged in Sharia Banking amounting to Rp24,547,676 with
cadangan kerugian penurunan nilai senilai Rp6.936.588. allowance for losses impairment amounting to Rp6,936,588.
1454 PT Bank Mandiri (Persero) Tbk 387
Page 948
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas B. Market risk and liquidity risk
(i) Manajemen risiko likuiditas (i) Liquidity risk management
Risiko likuiditas adalah risiko akibat Liquidity risk represents the Bank’s inability to fulfill
ketidakmampuan Bank untuk memenuhi all financial liabilities when they become due from its
kewajiban yang jatuh tempo dari sumber financing cash flows and/or high quality liquid assets
pendanaan arus kas dan/atau dari aset likuid that can be pledged, without negatively impacting
berkualitas tinggi yang dapat diagunkan, tanpa the Bank’s activities and financial condition.
mengganggu aktivitas dan kondisi keuangan
Bank.
Untuk mengukur besarnya risiko likuiditas, Bank The Bank’s liquidity risk is measured through
menggunakan beberapa indikator, antara lain several indicators, which are minimum statutory
adalah rasio Giro Wajib Minimum (“GWM”) pada reserve ratio (“GWM”) in Bank Indonesia and cash,
Bank Indonesia dan kas, Penyangga Likuiditas Macroprudential Liquidity Reserve (“PLM”), liquidity
Makroprudensial (“PLM”), cadangan likuiditas, reserve, Macroprudential Intermediation Ratio
Rasio Intermediasi Makroprudensial (“RIM”), (“RIM”), Liquidity Coverage Ratio (“LCR”), Net
Liquidity Coverage Ratio (“LCR”), Net Stable Stable Funding Ratio (“NSFR”) and dependency
Funding Ratio (“NSFR”), dan ketergantungan on large customer deposits.
terhadap pendanaan nasabah besar.
GWM adalah simpanan minimum yang wajib GWM is a minimum deposits required to be
dipelihara oleh Bank dalam bentuk saldo maintained by the Bank in the form of current
rekening giro pada Bank Indonesia atau surat accounts with Bank Indonesia or marketable
berharga yang besarnya ditetapkan oleh Bank securities in which the amount is determined by
Indonesia sebesar persentase tertentu dari dana Bank Indonesia based on certain percentage from
pihak ketiga (DPK). PLM merupakan persentase total deposits from customers. PLM is an
kepemilikan surat berharga Rupiah yang dapat ownership percentage in Rupiah marketable
digunakan dalam operasi pasar terbuka, antara securities which can be used in open market
lain SBI, SDBI, SBN, dan SRBI. operations i.e, SBI, SDBI, SBN, and SRBI.
Pada tanggal 31 Desember 2023 (Bank Mandiri As of 31 December 2023 (Bank Mandiri only), the
saja), posisi GWM Rupiah rata - rata adalah Bank maintained average Rupiah GWM of 7.32%
sebesar 7,32% dari total DPK Rupiah, sesuai from total outstanding deposit from customers
dengan limit yang telah ditetapkan, sedangkan denominated in Rupiah in accordance with the
untuk Giro RIM adalah sebesar 0,68% dan PLM regulated limit, while for RIM ratio is 0.68% and
adalah sebesar 19,25% dari total DPK Rupiah. PLM ratio of 19.25% from the outstanding deposit
Sementara untuk posisi GWM valas rata-rata from customer denominated in Rupiah. Meanwhile
adalah sebesar 4,10% dari total DPK valuta asing for the foreign currency, the Bank maintained
sesuai dengan limit yang ditetapkan. average foreign exchange GWM at 4.10% from the
outstanding deposits from customer denominated
in foreign currency in accordance with the
regulated limit.
Cadangan likuiditas adalah alat likuid Bank di Liquidity reserve is the Bank’s liquidity on top of
atas GWM dengan fungsi untuk pemenuhan GWM to anticipate unscheduled liquidity needs. In
kebutuhan likuiditas yang tidak terjadwal. Dalam managing the liquidity reserve, Bank has liquidity
mengelola cadangan likuiditas, Bank memiliki reserve limit in the form of safety level limit, which
batasan dalam bentuk limit safety level, yaitu represents the Bank’s liquidity reserve projection for
proyeksi cadangan likuiditas Bank untuk 1 bulan one following month. As of 31 December 2023, the
ke depan. Pada tanggal 31 Desember 2023, liquidity reserve balance is above the safety level.
cadangan likuiditas berada di atas safety level.
RIM adalah rasio hasil perbandingan antara RIM is a ratio of loans and qualified marketable
kredit yang diberikan dan surat berharga securities owned by the Bank to the customer
korporasi yang memenuhi persyaratan tertentu deposits, qualified debt securities issued by the
yang dimiliki bank terhadap dana pihak ketiga, Bank and qualified borrowing received by the
surat-surat berharga yang memenuhi persyaratan Bank. As of 31 December 2023, the Banks’s RIM
tertentu yang diterbitkan oleh Bank, dan pinjaman is 83.73%.
yang memenuhi persyaratan tertentu yang
diterima oleh Bank. Pada tanggal 31 Desember
2023, RIM Bank Mandiri saja sebesar 83,73%.
LCR merupakan rasio antara High Quality Liquid LCR is a ratio between High Quality Liquid Assets
Assets (HQLA) dengan estimasi total arus kas (HQLA) with the estimation of total net cash
keluar bersih (net cash outflow) selama 30 (tiga outflow for the next 30 (thirty) days under a crisis
puluh) hari ke depan dalam skenario krisis. LCR scenario, LCR is used to improve the short-term
bertujuan untuk meningkatkan ketahanan liquidity of the Bank under a crisis conditions. As of
likuiditas jangka pendek Bank dalam kondisi 31 December 2023, the Bank’s LCR is 176.24%.
krisis. Pada tanggal 31 Desember 2023, LCR
Bank Mandiri saja sebesar 176,24%.
388 ANNUAL REPORT 2023 1455
Page 949
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(i) Manajemen risiko likuiditas (lanjutan) (i) Liquidity risk management (continued)
NSFR merupakan rasio perbandingan antara NSFR is a ratio comparing the available stable
pendanaan stabil yang tersedia (available stable funding to required stable funding. As of
funding) dengan pendanaan stabil yang diperlukan 31 December 2023, the Bank’s NSFR is 116.59%.
(required stable funding). Pada tanggal
31 Desember 2023, NSFR Bank Mandiri saja
sebesar 116,59%.
Kondisi likuiditas Bank di masa mendatang The Bank uses liquidity gap methodology to project
diproyeksikan melalui metodologi liquidity gap, its liquidity conditions for the future. Liquidity gap is
yang merupakan maturity mismatch antara basically a maturity mismatch between
komponen-komponen aset dan liabilitas (termasuk components of assets and liabilities (including off-
off balance sheet), yang disusun ke dalam periode balance sheet), which are classified into time
waktu (time bucket) berdasarkan contractual bucket based on their contractual maturity or
maturity ataupun behavioral maturity. Pada tanggal behavioral maturity. As of 31 December 2023, the
31 Desember 2023, proyeksi likuiditas Bank Bank's liquidity forecast up to next 12 months is at
sampai dengan 12 bulan ke depan berada dalam a surplus position. Even in the surplus position for
posisi surplus. Meskipun proyeksi likuiditas 12 the next 12 months, the Bank always prepares for
bulan ke depan surplus, Bank selalu alternative funding to anticipate tight liquidity in the
mempersiapkan alternatif funding apabila kondisi market or the liquidity is not as expected.
likuiditas pasar menjadi ketat atau tidak sesuai
dengan prediksi Bank.
Untuk mengetahui dampak perubahan faktor pasar To determine the impact of changes in market
maupun faktor internal pada kondisi ekstrim (krisis) factors and internal factors under extreme
terhadap kondisi likuiditas, Bank melakukan stress conditions (crisis) to the liquidity, the Bank
testing risiko likuiditas secara berkala. Hasil stress conducts stress testing of liquidity risk on a regular
testing yang dilakukan telah dipaparkan kepada basis. The results of stress testing performed was
Manajemen. Hasil stress testing menunjukkan presented to the Management. The stress testing
bahwa Bank dapat bertahan pada kondisi krisis result showed that the Bank will be able to survive
likuiditas. under liquidity crisis conditions.
Meskipun hasil stress testing menunjukkan bahwa Although the stress testing result showed liquidity
risiko likuiditas dapat dikelola dengan baik, Bank risk is well managed, Bank has Liquidity
memiliki Liquidity Contingency Plan (LCP) yang Contingency Plan (LCP) in crisis condition which
meliputi strategi pendanaan dan strategi pricing covers funding strategy and pricing strategy
dalam kondisi krisis, antara lain pinjaman pasar including money market borrowing, repo, bilateral
uang, repo, pinjaman bilateral, FX swap dan borrowing, FX swap and wholesale funding. In
wholesale funding. Dalam LCP, penetapan kondisi LCP, determination of liquidity situations and
likuiditas dan strategi-strategi pendanaan telah funding strategies have considered internal and
mempertimbangkan kondisi internal dan eksternal. external conditions.
Dalam rangka mengantisipasi timbulnya risiko To anticipate liquidity risks due to volatility of global
likuiditas akibat adanya perubahan faktor ekonomi economic condition, Bank Mandiri monitors external
global, Bank Mandiri memonitor indikator - indicators, including indONIA, BI Rate, 10-years SUN
indikator eksternal di antaranya: indONIA, suku
bunga kebijakan Bank Indonesia (BI Rate), yield Yield, Rupiah Banking Liquidity Outstanding,
SUN 10 tahun, outstanding likuiditas perbankan Composite Stock Price Index (IHSG), Rate Interbank
Rupiah, Indeks Harga Saham Gabungan (IHSG), Call Money, 10-years UST Yield, USD/IDR
rate interbank call money, yield UST 10 tahun, nilai Exchange Rate, Indonesia’s 5-years Credit Default
tukar USD/IDR, Credit Default Swap (CDS) 5 Swap (CDS) and the current market informations.
tahun Indonesia, serta informasi pasar terkini.
Pelaporan jatuh tempo pada tanggal 31 Desember The maturity profile as of 31 December 2023 and
2023 dan 2022, didasarkan pada jangka waktu 2022 are based on the remaining period from these
yang tersisa sejak tanggal-tanggal tersebut. dates. Historically, there were a large portion of
Secara historis, terdapat bagian dari simpanan deposits to be renewed upon maturity. In addition, if
dalam jumlah yang cukup besar yang there is a need for liquidity, Government Bonds (at
diperpanjang pada saat jatuh tempo. Selain itu, fair value through profit or loss and fair value
jika terdapat keperluan likuiditas, obligasi through other comprehensive income) can be
pemerintah (portofolio diukur pada nilai wajar exercised by utilizing as collateral in interbank
melalui laba rugi dan tersedia untuk dijual diukur market.
pada nilai wajar melalui penghasilan komprehensif
lain) dapat dicairkan dengan menggunakannya
sebagai jaminan dalam pasar antar Bank.
1456 PT Bank Mandiri (Persero) Tbk 389
Page 950
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(i) Manajemen risiko likuiditas (lanjutan) (i) Liquidity risk management (continued)
Pelaporan jatuh tempo aset dan liabilitas The maturity profile of financial assets and liabilities
keuangan dengan metode arus kas discounted presented using discounted cash flows method are
adalah sebagai berikut: as follows:
2023
Tidak
mempunyai
kontrak > 1 bulan > 3 bulan > 6 bulan > 1 tahun
jatuh tempo/ - ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/
No maturity ≤ 1 bulan/ > 1 month > 3 month > 6 month > 1 year > 3 tahun/
Keterangan Total contract ≤ 1 month - ≤ 3 months ≤ 6 months- ≤ 12 months - ≤ 3 years > 3 years Description
Aset Assets
Giro pada Current accounts with
Bank Indonesia 108.605.322 - 108.605.322 - - - - - Bank Indonesia
Giro pada Current accounts with
bank lain - bruto 36.606.090 - 36.606.090 - - - - - other banks - gross
Penempatan pada Placement with
Bank Indonesia Bank Indonesia
dan bank lain - bruto 73.888.157 - 70.730.056 1.720.946 191.315 45.212 934.704 265.924 and other banks - gross
Efek-efek - bruto 94.696.116 19.450.792 19.295.305 9.554.791 7.388.010 9.074.004 11.241.024 18.692.190 Marketable securities - gross
Obligasi Pemerintah 309.182.971 - 939.676 5.856.981 4.088.461 25.578.916 67.948.299 204.770.638 Government bonds
Tagihan lainnya - transaksi Other receivables-trade
perdagangan - bruto 26.044.553 - 5.403.887 11.847.619 7.279.397 254.620 - 1.259.030 transactions - gross
Tagihan atas efek-efek Securities purchased
yang dibeli dengan janji under resale
dijual kembali - bruto 22.692.928 - 22.689.183 2.772 973 - - - agreements - gross
Tagihan derivatif - bruto 1.994.931 - 323.226 228.972 199.312 249.941 261.623 731.857 Derivative receivables - gross
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan receivables/financing -
syariah - bruto 1.359.832.195 - 17.537.485 26.692.023 44.755.115 81.852.120 166.149.946 1.022.845.506 gross
Piutang pembiayaan Consumer financing
konsumen - bruto 32.749.796 - 892.289 1.672.539 2.457.908 4.816.199 20.186.250 2.724.611 receivables - gross
Investasi bersih dalam sewa Net Investment finance
pembiayaan - bruto 5.489.242 - 298.722 581.208 807.607 1.346.953 2.324.275 130.477 leases - gross
Tagihan akseptasi - bruto 14.793.888 - 2.682.381 6.043.751 5.763.816 204.009 99.931 - Acceptance receivables - gross
Aset lain-lain - bruto*) 22.866.361 296.998 15.785.032 347.421 465.207 992.615 2.679.499 2.299.589 Other asset - gross*)
2.109.442.550 19.747.790 301.788.654 64.549.023 73.397.121 124.414.589 271.825.551 1.253.719.822
Cadangan kerugian Allowance for impairment
penurunan nilai (55.690.787) losses
Jumlah 2.053.751.763 Total
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
Giro dan Demand deposits and
giro wadiah 552.359.156 - 552.359.156 - - - - - wadiah demand deposits
Tabungan dan tabungan Saving deposits and wadiah
wadiah 509.291.489 - 509.291.489 - - - - - saving deposits
Deposito berjangka 289.797.504 - 172.195.298 98.848.767 13.980.114 4.180.569 592.756 - Time deposits
Simpanan dari bank lain Deposits from other banks
Giro, giro wadiah Demand deposits,
dan wadiah demand deposits
tabungan 6.693.583 - 6.693.583 - - - - - and saving deposits
Interbank call money 7.281.896 - 1.048.167 3.005.523 1.688.506 1.539.700 - - Interbank call money
Deposito berjangka 3.709.301 - 1.009.890 935.100 323.840 624.430 692.865 123.176 Time deposits
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements
janji dibeli kembali 36.330.064 - - 136.341 - 14.661.443 14.785.558 6.746.722 to repurchase
Liabilitas derivatif 2.113.853 - 400.480 183.367 364.358 272.274 265.291 628.083 Derivatives liabilities
Liabilitas akseptasi 14.793.888 - 2.682.381 6.043.751 5.763.816 204.009 99.931 - Acceptance liabilities
Efek-efek yang diterbitkan 50.517.764 - 1.840.975 4.160.591 15.495.383 - 23.231.784 5.789.031 Debt securities issued
Beban yang masih
harus dibayar 4.799.446 - 3.766.151 - - 1.033.295 - - Accrued expenses
Liabilitas lain-lain **) 14.371.118 287.424 11.718.324 1.370.402 - 211.261 783.707 - Other liabilities**)
Pinjaman yang diterima 95.445.459 - 17.156.358 9.331.354 14.934.345 10.812.227 37.678.617 5.532.558 Fund borrowings
Pinjaman dan efek-efek Subordinates loans and
subordinasi 215.171 - 9.643 - - 9.643 38.574 157.311 marketable securities
1.587.719.692 287.424 1.280.171.895 124.015.196 52.550.362 33.548.851 78.169.083 18.976.881
Perbedaan jatuh tempo 521.722.858 19.460.366 (978.383.241) (59.466.173) 20.846.759 90.865.738 193.656.468 1.234.742.941 Maturity gap
Posisi neto setelah cadangan Net positions, net of allowance
kerugian penurunan nilai 466.032.071 for impairment losses
*) *) Other assets consists of accrued income, receivables from government
Aset lain-lain terdiri dari pendapatan yang masih akan diterima, tagihan
atas obligasi pemerintah yang diagunkan, piutang transaksi nasabah, bonds pledged as collateral, receivables from customer transactions,
penjualan efek-efek yang masih akan diterima, tagihan terkait dengan receivables from sales of marketable securities, receivables related to
transaksi ATM dan kartu kredit, dan tagihan kepada pemegang polis. ATM and credit card transactions and receivables from policyholders.
**)
Liabilitas lain-lain terdiri dari utang transaksi nasabah, liabilitas terkait **) Other liabilities consists of customers transfer transaction, liabilities
dengan transaksi ATM dan kartu kredit, setoran jaminan, pembelian efek- related to ATM and credit card transactions, guarantee deposits, lease
efek yang masih harus dibayar, liabilitas terkait dengan transaksi transfer liabilities, liabilities related to customer transfer transactions and claim
nasabah, liabilitas sewa dan utang klaim. payables.
390 ANNUAL REPORT 2023 1457
Page 951
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(i) Manajemen risiko likuiditas (lanjutan) (i) Liquidity risk management (continued)
Pelaporan jatuh tempo aset dan liabilitas The maturity profile of financial assets and liabilities
keuangan dengan metode arus kas discounted presented using discounted cash flows method are
adalah sebagai berikut (lanjutan): as follows (continued):
2022
Tidak
mempunyai
kontrak > 1 bulan > 3 bulan > 6 bulan > 1 tahun
jatuh tempo/ - ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/
No maturity ≤ 1 bulan/ > 1 month > 3 month > 6 month > 1 year > 3 tahun/
Keterangan Total contract ≤ 1 month - ≤ 3 months ≤ 6 months- ≤ 12 months - ≤ 3 years > 3 years Description
Aset Assets
Giro pada Current accounts with
Bank Indonesia 107.349.158 - 107.349.158 - - - - - Bank Indonesia
Giro pada Current accounts with
bank lain - bruto 47.809.985 - 47.809.985 - - - - - other banks - gross
Penempatan pada Placement with
Bank Indonesia Bank Indonesia
dan bank lain - bruto 95.324.112 - 81.810.959 11.165.100 323.974 706.669 35.180 1.282.230 and other banks - gross
Efek-efek - bruto 82.841.009 23.374.462 12.759.977 5.481.946 9.021.588 2.324.150 8.556.992 21.321.894 Marketable securities - gross
Obligasi Pemerintah 329.211.764 - - 854.583 17.422.721 16.383.303 64.931.125 229.620.032 Government bonds
Tagihan lainnya - transaksi Other receivables-trade
perdagangan - bruto 33.793.264 - 7.749.872 13.728.796 9.944.312 1.099.409 - 1.270.875 transactions - gross
Tagihan atas efek-efek Securities purchased
yang dibeli dengan janji under resale
dijual kembali - bruto 11.705.989 - 11.533.697 168.938 3.354 - - - agreements - gross
Tagihan derivatif - bruto 2.252.141 - 293.403 253.438 204.392 206.227 634.496 660.185 Derivative receivables - gross
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan receivables/financing -
syariah - bruto 1.172.599.882 - 41.831.368 32.818.682 182.421.845 54.482.041 129.299.057 731.746.889 gross
Piutang pembiayaan Consumer financing
konsumen - bruto 23.757.727 - 690.737 1.268.075 1.841.129 3.576.810 7.952.509 8.428.467 receivables - gross
Investasi bersih dalam sewa Net Investment finance
pembiayaan - bruto 5.872.560 - 288.622 556.040 800.244 1.412.962 2.664.162 150.530 leases - gross
Tagihan akseptasi - bruto 11.781.581 - 3.229.392 4.832.027 3.468.111 251.364 687 - Acceptance receivables - gross
Aset lain-lain - bruto*) 18.170.299 224.689 10.218.610 311.590 672.047 717.761 1.442.316 4.583.286 Other asset - gross*)
1.942.469.471 23.599.151 325.565.780 71.439.215 226.123.717 81.160.696 215.516.524 999.064.388
Cadangan kerugian Allowance for impairment
penurunan nilai (67.102.310) losses
Jumlah 1.875.367.161 Total
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
Giro dan Demand deposits and
giro wadiah 519.077.962 - 519.077.962 - - - - - wadiah demand deposits
Tabungan dan tabungan Saving deposits and wadiah
wadiah 480.482.766 - 480.482.766 - - - - - saving deposits
Deposito berjangka 296.015.201 - 186.117.129 83.236.600 17.359.502 8.282.637 1.019.333 - Time deposits
Simpanan dari bank lain Deposits from other banks
Giro, giro wadiah Demand deposits,
dan wadiah demand deposits
tabungan 5.734.401 - 5.734.401 - - - - - and saving deposits
Interbank call money 4.436.101 - 2.849.621 492.560 626.895 467.025 - - Interbank call money
Deposito berjangka 4.676.907 - 2.802.981 467.452 783.225 311.900 311.349 - Time deposits
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements
janji dibeli kembali 24.325.475 - - 1.134.117 11.419.307 4.328.826 4.278.588 3.164.637 to repurchase
Liabilitas derivatif 2.126.769 - 192.749 331.139 154.570 295.520 676.279 476.512 Derivatives liabilities
Liabilitas akseptasi 11.781.581 - 3.229.392 4.832.027 3.468.111 251.364 687 - Acceptance liabilities
Efek-efek yang diterbitkan 45.774.139 - 1.939.402 - - 6.313.745 26.852.710 10.668.282 Debt securities issued
Beban yang masih
harus dibayar 6.493.794 - 5.480.043 - - 1.013.751 - - Accrued expenses
Liabilitas lain-lain **) 9.538.761 323.394 7.381.795 965.537 - - 868.035 - Other liabilities**)
Pinjaman yang diterima 62.840.118 - 6.028.817 253.082 7.313.682 11.049.753 24.368.616 13.826.168 Fund borrowings
Pinjaman dan efek-efek Subordinates loans and
subordinasi 633.333 - 9.539 - - 509.308 38.157 76.329 marketable securities
1.473.937.308 323.394 1.221.326.597 91.712.514 41.125.292 32.823.829 58.413.754 28.211.928
Perbedaan jatuh tempo 468.532.163 23.275.757 (895.760.817) (20.273.299) 184.998.425 48.336.867 157.102.770 970.852.460 Maturity gap
Posisi neto setelah cadangan Net positions, net of allowance
kerugian penurunan nilai 401.429.853 for impairment losses
*) *) Other assets consists of accrued income, receivables from government
Aset lain-lain terdiri dari pendapatan yang masih akan diterima, tagihan
atas obligasi pemerintah yang diagunkan, piutang transaksi nasabah, bonds pledged as collateral, receivables from customer transactions,
penjualan efek-efek yang masih akan diterima, tagihan terkait dengan receivables from sales of marketable securities, receivables related to
transaksi ATM dan kartu kredit, dan tagihan kepada pemegang polis. ATM and credit card transactions and receivables from policyholders.
**)
Liabilitas lain-lain terdiri dari utang transaksi nasabah, liabilitas terkait **) Other liabilities consists of customers transfer transaction, liabilities
dengan transaksi ATM dan kartu kredit, setoran jaminan, pembelian efek- related to ATM and credit card transactions, guarantee deposits, lease
efek yang masih harus dibayar, liabilitas terkait dengan transaksi transfer liabilities, liabilities related to customer transfer transactions and claim
nasabah, liabilitas sewa dan utang klaim. payables.
1458 PT Bank Mandiri (Persero) Tbk 391
Page 952
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(i) Manajemen risiko likuiditas (lanjutan) (i) Liquidity risk management (continued)
Tabel jatuh tempo berikut ini menyajikan The following maturity table provides information
informasi mengenai perkiraan jatuh tempo dari regarding contractual maturities of financial liabilities
liabilitas keuangan sesuai kontrak berdasarkan based on undiscounted cash flows as of
arus kas undiscounted pada tanggal 31 December 2023 and 2022 as follows:
31 Desember 2023 dan 2022 adalah sebagai
berikut:
2023
Tidak
mempunyai
kontrak > 1 bulan > 3 bulan > 6 bulan > 1 tahun
jatuh tempo/ - ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/
No maturity ≤ 1 bulan/ > 1 month > 3 month > 6 month > 1 year > 3 tahun/
Keterangan Total contract ≤ 1 month - ≤ 3 months ≤ 6 months- ≤ 12 months - ≤ 3 years > 3 years Description
Liabilitas Liabilities
Simpanan nasabah Deposit from customers
Giro dan Demand deposits and wadiah
giro wadiah 553.337.122 - 553.337.122 - - - - - demand deposits
Tabungan dan Saving deposits and wadiah
tabungan wadiah 509.472.004 - 509.013.106 76.016 72.636 95.584 138.457 76.205 saving deposits
Deposito berjangka 290.687.025 - 172.635.462 98.506.723 14.518.899 4.424.315 601.626 - Time deposits
Simpanan dari bank lain Deposits from other banks
Giro, giro wadiah Demand deposits,
dan wadiah demand deposits
tabungan 6.699.949 - 6.699.949 - - - - - and saving deposits
Interbank call money 7.431.438 - 766.698 3.368.967 1.730.129 1.565.644 - - Interbank call money
Deposito berjangka 3.830.443 - 1.201.045 948.084 336.032 1.214.114 131.168 - Time deposits
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements
janji dibeli kembali 38.337.611 - - 136.341 - 15.354.025 15.888.241 6.959.004 to repurchase
Liabilitas derivatif 1.493.546 - 736.342 141.834 260.070 110.773 84.881 159.646 Derivative payables
Liabilitas akseptasi 14.793.888 - 2.682.381 6.043.751 5.763.816 204.009 99.931 - Acceptance payables
Efek-efek yang diterbitkan 53.067.478 - 232.629 133.214 16.763.283 1.394.701 27.021.030 7.522.621 Debt securities issued
Beban yang masih harus dibayar 4.799.446 - 3.766.151 - - 1.033.295 - - Accrued expenses
Liabilitas lain-lain 14.371.118 287.424 11.718.324 1.370.402 - 211.261 783.707 - Other liabilities
Pinjaman yang diterima 97.890.211 - 15.754.464 9.403.206 15.320.290 11.591.168 39.826.261 5.994.822 Fund borrowings
Pinjaman dan efek-efek Subordinated loans and
subordinasi 246.846 - 10.219 1.152 1.728 13.098 52.395 168.254 marketable securities
Total 1.596.458.125 287.424 1.278.553.892 120.129.690 54.766.883 37.211.987 84.627.697 20.880.552 Total
2022
Tidak
mempunyai
kontrak > 1 bulan > 3 bulan > 6 bulan > 1 tahun
jatuh tempo/ - ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/
No maturity ≤ 1 bulan/ > 1 month > 3 month > 6 month > 1 year > 3 tahun/
Keterangan Total contract ≤ 1 month - ≤ 3 months ≤ 6 months- ≤ 12 months - ≤ 3 years > 3 years Description
Liabilitas Liabilities
Simpanan nasabah Deposit from customers
Giro dan Demand deposits and wadiah
giro wadiah 519.777.663 - 519.777.663 - - - - - demand deposits
Tabungan dan Saving deposits and wadiah
tabungan wadiah 480.648.134 - 480.019.332 350.911 117.920 63.061 64.928 31.982 saving deposits
Deposito berjangka 296.436.255 - 186.335.025 82.038.829 18.513.528 8.512.927 1.035.946 - Time deposits
Simpanan dari bank lain Deposits from other banks
Giro, giro wadiah Demand deposits,
dan wadiah demand deposits
tabungan 5.738.669 - 5.738.669 - - - - - and saving deposits
Interbank call money 4.523.557 - 2.916.320 502.377 635.426 469.434 - - Interbank call money
Deposito berjangka 4.781.196 - 2.848.035 485.142 790.673 329.932 327.414 - Time deposits
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements
janji dibeli kembali 25.665.813 - - 1.143.056 12.145.349 4.535.200 4.502.277 3.339.931 to repurchase
Liabilitas derivatif 1.826.945 - 466.677 201.024 139.064 246.698 517.386 256.096 Derivative payables
Liabilitas akseptasi 11.781.581 - 3.229.393 4.832.027 3.468.110 251.364 687 - Acceptance payables
Efek-efek yang diterbitkan 49.247.840 - 64.402 89.198 403.580 5.652.838 28.417.942 14.619.880 Debt securities issued
Beban yang masih harus dibayar 6.493.794 - 5.480.043 - - 1.013.751 - - Accrued expenses
Liabilitas lain-lain 9.538.761 323.394 7.381.795 965.537 - - 868.035 - Other liabilities
Pinjaman yang diterima 63.790.899 - 6.293.873 195.769 7.393.685 9.552.554 25.703.218 14.651.800 Fund borrowings
Pinjaman dan efek-efek Subordinated loans and
subordinasi 661.653 - 13.079 7.080 10.620 516.388 38.157 76.329 marketable securities
Total 1.480.912.760 323.394 1.220.564.306 90.810.950 43.617.955 31.144.147 61.475.990 32.976.018 Total
392 ANNUAL REPORT 2023 1459
Page 953
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(i) Manajemen risiko likuiditas (lanjutan) (i) Liquidity risk management (continued)
Tabel jatuh tempo berikut ini menyajikan The following maturity table provides information
informasi mengenai perkiraan jatuh tempo dari regarding contractual maturities of administrative
rekening administratif sesuai kontrak berdasarkan accounts based on undiscounted cash flows as of
arus kas undiscounted pada tanggal 31 December 2023 and 2022 as follows:
31 Desember 2023 dan 2022 adalah sebagai
berikut:
2023
Tidak
mempunyai
kontrak > 1 bulan > 3 bulan > 6 bulan > 1 tahun
jatuh tempo/ - ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/
No maturity ≤ 1 bulan/ > 1 month > 3 month > 6 month > 1 year > 3 tahun/
Keterangan Total contract ≤ 1 month - ≤ 3 months ≤ 6 months- ≤ 12 months - ≤ 3 years > 3 years Description
Rekening Administratif Administrative accounts
Bank garansi yang diterbitkan 114.600.453 - 114.600.453 - - - - - Bank guarantees issued
Fasilitas kredit yang diberikan
yang belum digunakan*) 86.976.966 - 86.976.966 - - - - - Unused loan facilities*)
Letter of credit yang tidak
dapat dibatalkan yang Outstanding irrevocable
masih berjalan 20.881.972 - 5.438.044 7.153.328 3.134.565 1.780.902 3.375.133 - letter of credit
Standby letter of credit 14.759.282 - 14.759.282 - - - - - Standby letter of credit
237.218.673 - 221.774.745 7.153.328 3.134.565 1.780.902 3.375.133 -
*) Termasuk fasilitas kredit committed dan uncommitted kartu kredit yang *) Include unused committed and uncommitted credit card facilities
belum digunakan.
2022
Tidak
mempunyai
kontrak > 1 bulan > 3 bulan > 6 bulan > 1 tahun
jatuh tempo/ - ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/
No maturity ≤ 1 bulan/ > 1 month > 3 month > 6 month > 1 year > 3 tahun/
Keterangan Total contract ≤ 1 month - ≤ 3 months ≤ 6 months- ≤ 12 months - ≤ 3 years > 3 years Description
Rekening Administratif Administrative accounts
Bank garansi yang diterbitkan 111.006.507 - 111.006.507 - - - - - Bank guarantees issued
Fasilitas kredit yang diberikan
yang belum digunakan*) 83.905.392 - 83.905.392 - - - - - Unused loan facilities*)
Letter of credit yang tidak
dapat dibatalkan yang Outstanding irrevocable
masih berjalan 28.317.281 - 7.420.829 13.204.528 3.876.944 2.108.466 1.050.190 656.324 letter of credit
Standby letter of credit 11.830.312 - 11.830.312 - - - - - Standby letter of credit
235.059.492 - 214.163.040 13.204.528 3.876.944 2.108.466 1.050.190 656.324
*) Termasuk fasilitas kredit committed dan uncommitted kartu kredit yang *) Include unused committed and uncommitted credit card facilities
belum digunakan.
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book
book portfolio
Risiko pasar adalah risiko pada posisi neraca dan Market risk is the risk of balance sheet position and
rekening administratif, termasuk transaksi administrative accounts, including derivative
derivatif, akibat perubahan secara keseluruhan transactions, resulted from changes in market
dari kondisi pasar, termasuk risiko perubahan conditions, including changes in option price risk.
harga option.
Pengelolaan risiko pasar banking book dilakukan Managing market risk on banking book is performed
dengan mengoptimalkan struktur laporan posisi by optimising the structure of the Bank's statement
keuangan Bank untuk mendapatkan imbal hasil of financial position to obtain maximum yield of
yang maksimal sesuai tingkat risiko yang dapat return at acceptable risk level to the Bank. The
diterima Bank. Pengendalian risiko pasar banking monitoring of market risk on banking book is
book dilakukan dengan menetapkan limit yang performed by setting a limit which is refer to the
mengacu pada ketentuan Regulator dan internal regulator requirements and the internal policies,
yang dimonitor secara mingguan maupun which are monitored on a weekly and monthly basis
bulanan oleh Market Risk Management Unit. by the Market Risk Management Unit.
1460 PT Bank Mandiri (Persero) Tbk 393
Page 954
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book
book (lanjutan) portfolio (continued)
Sumber risiko suku bunga banking book adalah The sources of banking book’s interest rate risk are
repricing risk (repricing mismatch antara repricing risk (repricing mismatch between asset
komponen aset dan liabilitas), basis risk and liability components), basis risk (usage of
(penggunaan suku bunga acuan yang berbeda), different interest rate reference), yield curve risk
yield curve risk (perubahan bentuk dan slope (changes in shape and slope of the yield curve) and
yield curve) dan option risk (pelunasan kredit atau the option risk (loan repayment or redeem of deposit
pencairan deposito sebelum jatuh tempo). Bank before maturity). The Bank uses the repricing gap
menggunakan repricing gap dan melakukan and performs sensitivity analysis to obtain the
sensitivity analysis guna memperoleh proyeksi projected Net Interest Income (“NII”).
perubahan Net Interest Income (“NII”).
a. Sensitivitas terhadap pendapatan bunga - a. Sensitivity of net interest income
neto
Tabel di bawah ini mengikhtisarkan The table below shows the sensitivity of net
sensitivitas pendapatan bunga - neto Bank income for the next 1 year to interest rate
Mandiri untuk 1 (satu) tahun ke depan movement of interest bearing assets and
terhadap pergerakan suku bunga dari liabilities of Bank Mandiri as of 31 December
portofolio aset dan liabilitas yang memiliki 2023 and 2022 (Bank Mandiri only) as follows:
suku bunga pada tanggal 31 Desember 2023
dan 2022 (Bank Mandiri saja) yaitu:
Peningkatan Penurunan
400 bps/ 400 bps/
Increased by Decreased by
400 bps 400 bps
31 Desember 2023 31 December 2023
Menambah/(mengurangi) Increase/(decrease)
pendapatan bunga - neto net interest income
(Rp miliar) 121,23 (3.091,51) (Rp billion)
Peningkatan Penurunan
400 bps/ 400 bps/
Increased by Decreased by
400 bps 400 bps
31 Desember 2022 31 December 2022
Menambah/(mengurangi) Increase/(decrease)
pendapatan bunga - neto net interest income
(Rp miliar) (2.844,96) (2.508,39) (Rp billion)
Proyeksi di atas mengasumsikan bahwa The above projections assumed that all other
seluruh variabel lainnya adalah konstan variables are held constant at reporting date.
pada tanggal pelaporan keuangan.
394 ANNUAL REPORT 2023 1461
Page 955
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book
book (lanjutan) portfolio (continued)
b. Sensitivitas pendapatan bunga untuk b. Sensitivity of interest income from financial
kelompok nilai wajar melalui pendapatan assets classified at fair value through other
komprehensif lain comprehensive income
Tabel di bawah ini mengikhtisarkan The table below shows the sensitivity of Bank
sensitivitas pendapatan bunga untuk Mandiri’s interest income from available for sale
kelompok nilai wajar melalui pendapatan marketable securities to movement of interest
komprehensif lain pada tanggal rates as of 31 December 2023 and 2022 which
31 Desember 2023 dan 2022 yang akan will be due in 12 (twelve) months due to interest
jatuh tempo dalam 12 (dua belas) bulan atas rate changes (Bank Mandiri only) as follows:
perubahan tingkat suku bunga (Bank Mandiri
saja) yaitu:
Peningkatan Penurunan
400 bps/ 400 bps/
Increased by Decreased by
400 bps 400 bps
31 Desember 2023 31 December 2023
Menambah/(mengurangi) Increase/(decrease)
pendapatan bunga interest income
(Rp miliar) 211,72 (212,08) (Rp billion)
Peningkatan Penurunan
400 bps/ 400 bps/
Increased by Decreased by
400 bps 400 bps
31 Desember 2022 31 December 2022
Menambah/(mengurangi) Increase/(decrease)
pendapatan bunga interest income
(Rp miliar) 197,38 (195,37) (Rp billion)
Proyeksi di atas mengasumsikan bahwa The above projections assumed that all other
seluruh variabel lainnya adalah konstan variables are held constant at reporting date.
pada tanggal pelaporan keuangan.
Sensitivitas pendapatan bunga untuk The sensitivities of interest income from fair
kelompok nilai wajar melalui pendapatan value through other comprehensive income
komprehensif lain, tidak memperhitungkan without considering the effect off hedging and
efek dari lindung nilai dan tindakan-tindakan actions that Bank Mandiri would take to mitigate
Bank Mandiri untuk mengurangi risiko atas the impact of this interest rate risk. In practice,
tingkat suku bunga. Dalam kenyataannya, Bank Mandiri proactively seeks to mitigate the
Bank Mandiri secara proaktif melakukan effect of prospective interest movements.
mitigasi atas efek prospektif pergerakan
tingkat suku bunga.
c. Eksposur Bank Mandiri terhadap risiko c. Bank Mandiri’s exposure to interest rate risk
tingkat suku bunga (repricing gap) (repricing gap)
Tabel di bawah ini mengikhtisarkan aset dan The tables below summarise Bank Mandiri’s
liabilitas keuangan Bank Mandiri pada nilai financial asset and liabilities at carrying
tercatat, yang dikategorikan menurut mana amounts categorised by earlier of contractual
yang lebih dulu antara tanggal repricing repricing date or maturity dates:
secara kontraktual (contractual repricing) atau
tanggal jatuh tempo:
1462 PT Bank Mandiri (Persero) Tbk 395
Page 956
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book
book (lanjutan) portfolio (continued)
c. Eksposur Bank Mandiri terhadap risiko c. Bank Mandiri’s exposure to interest rate risk
tingkat suku bunga (repricing gap) (lanjutan) (repricing gap) (continued)
2023
Dikenakan bunga/Interest bearing
Lebih dari Lebih dari
1 bulan tapi 3 bulan tapi Lebih dari Lebih dari Lebih dari Lebih dari
Kurang dari tidak lebih tidak lebih 1 tahun tapi 2 tahun tapi 3 tahun tapi 4 tahun tapi
sama dari 3 bulan/ dari 1 tahun/ tidak lebih tidak lebih tidak lebih tidak lebih
dengan Over 1 Over 3 dari 2 tahun/ dari 3 tahun/ dari 4 tahun/ dari 5 tahun/ Tidak
1 bulan/ month but months but Over 1 year Over 2 years Over 3 years Over 4 years dikenakan
Less than or not more not more but not but not but not but not Lebih dari bunga/
equal to than than more than more than more than more than 5 tahun/ Non interest
1 month 3 months 1 year 2 years 3 years 4 years 5 years Over 5 years bearing Total
Current accounts
Giro pada with Bank
Bank Indonesia - - - - - - - - 108.605.322 108.605.322 Indonesia
Giro pada Current accounts
bank lain 34.531.618 - - - - - - - 2.074.472 36.606.090 with other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 55.184.180 1.417.743 78.823 - - - - - 17.207.411 73.888.157 and other banks
Marketable
Efek-efek 22.838.409 7.271.250 9.799.260 5.322.235 4.246.938 8.232.473 2.228.168 6.167.194 28.590.189 94.696.116 securities
Obligasi
pemerintah 936.853 5.792.369 16.768.419 22.549.891 28.136.168 13.652.381 10.117.146 167.590.272 43.639.472 309.182.971
Government bonds
Tagihan lainnya - Other receivables
transaksi - trade
perdagangan 5.403.887 11.847.619 7.534.017 - - - - 1.259.030 - 26.044.553 transactions
Tagihan atas Securities
efek-efek yang purchased
dibeli dengan janji under resale
dijual kembali 22.689.183 2.772 973 - - - - - - 22.692.928 agreements
Tagihan Derivative
derivatif 6.819 - 261.822 169.585 92.038 43.732 448.145 55.226 917.564 1.994.931 receivables
Kredit yang diberikan Loans and
dan piutang/ sharia
pembiayaan receivables/
syariah*) 217.328.322 507.823.263 215.974.740 55.468.468 32.162.877 15.190.784 10.272.960 67.703.244 237.907.537 1.359.832.195 financing*)
Piutang Consumer
pembiayaan financing
konsumen 1.216.323 2.344.176 9.310.284 9.500.663 6.086.582 3.138.168 1.089.394 64.206 - 32.749.796 receivables
Investasi bersih Net investment
dalam sewa finance
pembiayaan 301.803 587.456 2.182.092 1.642.968 643.162 116.788 14.973 - - 5.489.242 leases
Tagihan Acceptance
akseptasi - - - - - - - - 14.793.888 14.793.888 receivables
Aset lain-lain 15.785.032 347.421 4.183.583 992.615 2.679.499 2.299.589 - - 296.998 26.584.737 Other assets
376.222.429 537.434.069 266.094.013 95.646.425 74.047.264 42.673.915 24.170.786 242.839.172 454.032.853 2.113.160.926
Simpanan Deposits from
nasabah customers
Demand deposits
Giro dan and wadiah
giro wadiah 310.235.906 6.233.119 28.049.036 37.398.714 37.398.714 37.398.714 37.398.714 37.398.714 20.847.525 552.359.156 demand deposits
Tabungan dan Saving deposits
tabungan 128.443.425 9.466.517 42.425.476 56.434.347 56.390.124 56.365.914 56.369.579 56.369.733 47.026.374 509.291.489 and wadiah
Wadiah saving deposits
Deposito Time
berjangka 174.166.615 96.239.651 15.319.326 4.071.912 - - - - - 289.797.504 deposits
Simpanan dari Deposits from
bank lain other banks
Demand deposits,
wadiah demand
Giro, deposits
giro wadiah and saving
dan tabungan 2.163.848 123.848 557.317 743.089 743.089 743.089 743.089 743.089 133.125 6.693.583 deposits
Interbank call Interbank call
money 4.358.522 2.235.673 687.701 - - - - - - 7.281.896 money
Deposito Time
berjangka 1.932.928 985.930 790.443 - - - - - - 3.709.301 deposits
Liabilitas atas Securities
efek-efek yang sold under
dijual dengan janji agreements
dibeli kembali - - 14.797.950 1.647.789 13.137.601 4.821.862 1.924.862 - - 36.330.064 to repurchase
Liabilitas Derivative
derivatif 28.975 7.717 373.278 156.490 108.802 24.643 430.159 17.685 966.104 2.113.853 payables
Liabilitas Acceptance
akseptasi - - - - - - - - 14.793.888 14.793.888 payables
Efek-efek yang Debt securities
diterbitkan - 200.000 17.162.101 9.247.021 16.436.111 2.021.773 3.668.974 - 1.781.784 50.517.764 issued
Beban yang
masih harus Accrued
dibayar - - - - - - - - 4.799.446 4.799.446 expenses
Liabilitas lain-lain 11.718.324 1.370.402 3.718.375 211.261 783.707 - - - 287.424 18.089.493 Other liabilities
Pinjaman yang Fund
diterima 6.734.351 12.168.860 34.416.051 10.253.388 15.133.164 1.122.090 885.004 2.056.247 12.676.304 95.445.459 borrowings
Pinjaman dan Subordinated loans
efek-efek and marketable
subordinasi - - - - - - - 215.171 - 215.171 securitites
639.782.894 129.031.717 158.297.054 120.164.011 140.131.312 102.498.085 101.420.381 96.800.639 103.378.974 1.591.438.067
Total Total interest
repricing gap repricing
suku bunga (263.560.465) 408.402.352 107.796.958 (24.517.586) (66.084.048) (59.824.170) (77.249.595) 146.038.533 350.653.879 521.655.858 gap
*) Termasuk piutang/dan pembiayaan Entitas Anak yang menjalankan usaha secara syariah *) Represent receivables/and financing from subsidiary engaged in sharia business which earn
dimana menerima imbalan berupa margin dan bagi hasil margin and profit sharing.
396 ANNUAL REPORT 2023 1463
Page 957
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book
book (lanjutan) portfolio (continued)
c. Eksposur Bank Mandiri terhadap risiko c. Bank Mandiri’s exposure to interest rate risk
tingkat suku bunga (repricing gap) (lanjutan) (repricing gap) (continued)
2022
Dikenakan bunga/Interest bearing
Lebih dari Lebih dari
1 bulan tapi 3 bulan tapi Lebih dari Lebih dari Lebih dari Lebih dari
Kurang dari tidak lebih tidak lebih 1 tahun tapi 2 tahun tapi 3 tahun tapi 4 tahun tapi
sama dari 3 bulan/ dari 1 tahun/ tidak lebih tidak lebih tidak lebih tidak lebih
dengan Over 1 Over 3 dari 2 tahun/ dari 3 tahun/ dari 4 tahun/ dari 5 tahun/ Tidak
1 bulan/ month but months but Over 1 year Over 2 years Over 3 years Over 4 years dikenakan
Less than or not more not more but not but not but not but not Lebih dari bunga/
equal to than than more than more than more than more than 5 tahun/ Non interest
1 month 3 months 1 year 2 years 3 years 4 years 5 years Over 5 years bearing Total
Current accounts
Giro pada with Bank
Bank Indonesia - - - - - - - - 107.349.158 107.349.158 Indonesia
Giro pada Current accounts
bank lain 46.942.493 - - - - - - - 867.492 47.809.985 with other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 59.871.447 18.189.718 813.977 - - - - - 16.448.970 95.324.112 and other banks
Marketable
Efek-efek 27.304.503 4.753.460 11.373.818 2.232.774 5.178.828 4.164.373 7.949.157 7.984.497 11.899.599 82.841.009 securities
Obligasi
pemerintah - 1.758.432 32.327.315 26.903.013 20.823.660 28.892.146 13.370.029 156.176.410 48.960.759 329.211.764 Government bonds
Tagihan lainnya - Other receivables
transaksi - trade
perdagangan 7.730.659 13.705.811 10.994.926 - - - - 1.227.446 134.422 33.793.264 transactions
Tagihan atas Securities
efek-efek yang purchased
dibeli dengan janji under resale
dijual kembali 11.553.946 148.690 3.353 - - - - - - 11.705.989 agreements
Tagihan Derivative
derivatif 112 109.292 91.418 368.201 425.929 181.088 34.449 382.663 658.989 2.252.141 receivables
Kredit yang diberikan Loans and
dan piutang/ sharia
pembiayaan receivables/
syariah*) 159.404.187 440.731.032 179.148.448 51.263.505 33.819.636 20.251.016 16.303.925 65.471.128 206.207.005 1.172.599.882 financing*)
Piutang Consumer
pembiayaan financing
konsumen 911.436 1.734.186 6.932.199 7.142.114 4.268.099 2.052.898 696.598 20.197 - 23.757.727 receivables
Investasi bersih Net investment
dalam sewa finance
pembiayaan 293.167 565.276 2.227.257 2.013.057 697.891 70.431 5.481 - - 5.872.560 leases
Tagihan Acceptance
akseptasi - - - - - - - - 11.781.581 11.781.581 receivables
Aset lain-lain 10.218.610 311.590 672.047 717.761 1.442.316 4.583.286 - - 224.689 18.170.299 Other assets
324.230.560 482.007.487 244.584.758 90.640.425 66.656.359 60.195.238 38.359.639 231.262.341 404.532.664 1.942.469.471
Simpanan Deposits from
nasabah customers
Demand deposits
Giro dan and wadiah
giro wadiah 291.820.938 5.787.582 26.044.120 34.725.494 34.725.494 34.725.494 34.725.494 34.725.494 21.797.852 519.077.962 demand deposits
Tabungan dan Saving deposits
tabungan and wadiah
Wadiah 117.250.557 9.319.616 40.540.150 53.847.818 53.841.562 53.825.574 53.816.266 53.826.818 44.214.405 480.482.766 saving deposits
Deposito Time
berjangka 188.200.251 79.765.659 19.333.948 8.715.253 90 - - - - 296.015.201 deposits
Simpanan dari Deposits from
bank lain other banks
Demand deposits,
wadiah demand
Giro, deposits
giro wadiah and saving
dan tabungan 1.804.288 106.660 479.968 639.958 639.958 639.958 639.958 639.958 143.695 5.734.401 deposits
Interbank call Interbank call
money 470.171 492.560 3.273.370 - 200.000 - - - - 4.436.101 money
Deposito Time
berjangka 2.805.712 763.255 796.589 311.351 - - - - - 4.676.907 deposits
Liabilitas atas Securities
efek-efek yang sold under
dijual dengan janji agreements
dibeli kembali 19.620 1.115.477 9.584.004 3.942.252 1.680.640 7.197.522 785.960 - - 24.325.475 to repurchase
Liabilitas Derivative
derivatif 21.009 273.015 386.856 533.048 258.488 63.631 27.676 315.472 247.574 2.126.769 payables
Liabilitas Acceptance
akseptasi - - - - - - - - 11.781.581 11.781.581 payables
Efek-efek yang Debt securities
diterbitkan - - 5.173.294 17.299.323 9.228.989 8.619.250 2.003.283 - 3.450.000 45.774.139 issued
Beban yang
masih harus Accrued
dibayar - - - - - - - - 6.493.794 6.493.794 expenses
Liabilitas lain-lain 7.381.795 965.537 - - 868.035 - - - 323.394 9.538.761 Other liabilities
Pinjaman yang Fund
diterima 7.570.990 8.949.929 29.103.550 7.336.634 4.778.940 2.872.123 314.577 1.135.000 778.375 62.840.118 borrowings
Pinjaman dan Subordinated loans
efek-efek and marketable
subordinasi - - - - - - - 633.333 - 633.333 securitites
617.345.331 107.539.290 134.715.849 127.351.131 106.222.196 107.943.552 92.313.214 91.276.075 89.230.670 1.473.937.308
Total Total interest
repricing gap repricing
suku bunga (293.114.771) 374.468.197 109.868.909 (36.710.706) (39.565.837) (47.748.314) (53.953.575) 139.986.266 315.301.994 468.532.163 gap
*) Termasuk piutang/dan pembiayaan Entitas Anak yang menjalankan usaha secara syariah *) Represent receivables/and financing from subsidiary engaged in sharia business which earn
dimana menerima imbalan berupa margin dan bagi hasil margin and profit sharing.
1464 PT Bank Mandiri (Persero) Tbk 397
Page 958
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book
book (lanjutan) portfolio (continued)
Untuk mengetahui dampak perubahan suku To assess the impact of changes in interest rates
bunga dan nilai tukar pada kondisi ekstrim (krisis) and exchange rates at extreme conditions (crisis) to
terhadap pendapatan dan modal, Bank earnings and capital, the Bank conducts stress
melakukan stress testing risiko pasar banking testing on the market risk of banking book regularly.
book secara berkala.
(iii) Manajemen pricing (iii) Pricing management
Bank menerapkan kebijakan pricing baik untuk The Bank implements pricing policy for loans or
produk dana maupun produk kredit. Kebijakan deposit products. The pricing policy is one of the
pricing merupakan salah satu strategi untuk Bank’s strategy to maximise Net Interest Margin
memaksimalkan Net Interest Margin (“NIM”) dan (“NIM”) and to support the Bank to dominate the
sekaligus mendukung Bank menguasai market market share by considering the competition
share dengan mempertimbangkan kondisi condition.
persaingan.
Bank secara konsisten berupaya menerapkan The Bank consistently manages to apply the
strategi sebagai market leader dalam hal pricing strategy as market leader in terms of fund pricing.
pendanaan. Namun demikian, dengan However, considering the liquidity conditions and
mempertimbangkan kondisi likuiditas dan funding needs, the Bank may implement an
kebutuhan dana, Bank dapat menerapkan aggressive strategy (greater than major
strategi agresif (lebih besar dari pesaing utama) competitors) or defensive (equal to or smaller than
atau defensif (sama atau lebih kecil dari pesaing major competitors).
utama).
Dalam menetapkan suku bunga kredit, Bank In determine interest rates, the Bank implements
menerapkan risk based pricing yaitu pemberian risk-based pricing by providing a range of interest
suku bunga kredit kepada nasabah bervariasi rate of loan to customers based on credit risk level.
berdasarkan tingkat risiko kreditnya. Dalam In order to minimize interest rate risk, the loan
rangka meminimalkan risiko suku bunga, maka interest rate is adjusted with interest rate from cost
suku bunga kredit disesuaikan dengan suku of funds. Other than cost of funds, loan interest
bunga sumber dana pembiayaan. Selain biaya rates are determined with consideration to
dana, suku bunga kredit ditetapkan dengan overhead costs, credit risk premiums and profit
mempertimbangkan biaya overhead, premi risiko margins as well as taking into account the Bank's
kredit dan marjin keuntungan Bank dengan tetap competitiveness with its major competitors. Interest
memperhatikan competitiveness dengan pesaing rates for loan can be either a floating or a fixed rate
utama. Suku bunga kredit dapat berupa suku for certain tenors.
bunga mengambang (floating rate) atau suku
bunga tetap (fixed rate) untuk tenor tertentu.
398 ANNUAL REPORT 2023 1465
Page 959
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (iv) Foreign exchange risk management
Risiko nilai tukar adalah potensi kerugian yang Exchange rate risk represents potential loss arising
timbul akibat pergerakan nilai tukar di pasar yang from unfavourable exchange rate movements in
berlawanan pada saat Bank memiliki posisi the market when the Bank has an open position.
terbuka. Bank menerapkan manajemen risiko The Bank applies a proper foreign exchange risk
nilai tukar yang memadai sehingga terhindar dari management to avoid loss arising from exchange
kerugian akibat perubahan atau volatilitas nilai rate changes or volatility. Exchange rate risk arises
tukar. Risiko nilai tukar berasal dari transaksi from foreign exchange currency transactions with
valuta asing dengan nasabah atau counterparty customer or counterparty which leads to an open
yang menyebabkan posisi terbuka dalam valuta position in foreign currency or structural positions
asing maupun posisi struktural dalam valuta in foreign currencies due to capital investment. The
asing akibat penyertaan modal. Bank mengelola Bank manages exchange rate risk by monitoring
risiko nilai tukar dengan melakukan pemantauan and managing the Net Open Position (“NOP”) in
dan pengelolaan Posisi Devisa Neto (“PDN”) accordance with internal limits and the regulation
sesuai dengan limit internal dan ketentuan Bank of Bank Indonesia.
Indonesia.
Perhitungan PDN pada tanggal 31 Desember The calculation of the net open position as of
2023 dan 2022 berdasarkan Peraturan Bank 31 December 2023 and 2022 is based on Bank
Indonesia No. 12/10/PBI/2010 tanggal 1 Juli 2010 Indonesia’s Regulation No. 12/10/PBI/2010 dated
yang telah diperbaharui oleh Peraturan Bank 1 July 2010 which amended by Bank Indonesia’s
Indonesia No. 17/5/PBI/2015 tanggal 29 Mei Regulation No. 17/5/PBI/2015 dated on 29 May
2015 yang mengatur mengenai penghapusan 2015 regarding removal implementation NOP 30
peraturan PDN 30 menit. Sesuai dengan minutes. In accordance with Bank Indonesia
Peraturan Bank Indonesia, rasio PDN secara Regulation, the overall NOP ratio is the total
keseluruhan adalah penjumlahan nilai absolut absolute amount from the net difference between
dari selisih bersih antara aset dan liabilitas dalam assets and liabilities for each foreign currency on
laporan posisi keuangan untuk setiap mata uang statement of financial position which presented in
asing yang dinyatakan dalam Rupiah ditambah Rupiah added with the net difference between
dengan selisih bersih dari tagihan dan liabilitas receivables and payables of commitments and
komitmen dan kontinjensi, yang dicatat dalam contingencies for each foreign currency recorded
rekening administratif, untuk setiap mata uang in administrative which presented in Rupiah. The
asing, yang dinyatakan dalam Rupiah, net open position for the statement of financial
sedangkan PDN untuk laporan posisi keuangan position is the net difference between total assets
adalah selisih bersih jumlah aset dan jumlah and liabilities for each foreign currency which
liabilitas dalam mata uang asing yang dinyatakan presented in Rupiah. As of 20 March 2020, in
dalam Rupiah. Terhitung tanggal 20 Maret 2020 accordance with BI Letter No. 22/53/DPPK/Srt/B,
sesuai dengan Surat BI No. 22/53/DPPK/Srt/B, Domestic Non-Deliverable Forward (“DNDF”)
transaksi Domestic Non-Deliverable Forward transactions are included in the NOP calculation.
(“DNDF”) disertakan ke dalam perhitungan PDN.
1466 PT Bank Mandiri (Persero) Tbk 399
Page 960
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
a. Posisi devisa neto a. Net open position
Posisi devisa neto Bank Mandiri saja Net open position of Bank Mandiri by
berdasarkan mata uang (dinyatakan dalam currencies (expressed in Rupiah) as of
Rupiah) pada tanggal 31 Desember 2023 31 December 2023 as follows:
adalah sebagai berikut:
Posisi devisa
Aset/ Liabilitas/ neto/
Mata uang Assets Liabilities Net open position Currency
KESELURUHAN (LAPORAN OVERALL (STATEMENT OF
POSISI KEUANGAN FINANCIAL POSITION
DAN REKENING AND ADMINISTRATIVE
ADMINISTRATIF)***) ACCOUNTS)***)
Dolar Amerika Serikat 658.885.858 658.829.939 55.919 United States Dollar
Euro Eropa 17.924.221 16.122.873 1.801.348 European Euro
Dolar Singapura 3.594.607 3.438.009 156.598 Singapore Dollar
Yen Jepang 17.300.152 17.588.924 288.772 Japanese Yen
Dolar Australia 1.689.872 1.670.540 19.332 Australian Dollar
Pound Sterling Inggris 1.449.552 1.342.238 107.314 Great Britain Pound Sterling
Dolar Hong Kong 106.466 211.512 105.046 Hong Kong Dollar
Lain-lain 14.744.111 14.527.848 296.025*) Others
Total 2.830.354 Total
LAPORAN POSISI STATEMENT OF
KEUANGAN FINANCIAL POSITION
Dolar Amerika Serikat 528.192.185 525.158.737 3.033.448 United State Dollar
Euro Eropa 16.242.207 9.062.486 7.179.721 European Euro
Dolar Singapura 2.935.575 3.119.047 (183.472) Singapore Dollar
Yen Jepang 6.194.585 7.269.832 (1.075.247) Japanese Yen
Dolar Australia 1.612.334 567.094 1.045.240 Australian Dollar
Pound Sterling Inggris 849.372 309.567 539.805 Great Britain Pound Sterling
Dolar Hong Kong 106.466 103.794 2.672 Hong Kong Dollar
Lain-lain 12.294.149 11.080.137 1.214.012 Others
Total 11.756.179 Total
Total Modal (Catatan 58) 221.988.279 Total Capital (Note 58)
Rasio PDN (laporan posisi NOP ratio (statement of financial
keuangan) 5,30% position)
Rasio PDN (keseluruhan) 1,28% NOP ratio (overall)
Rasio PDN pada tanggal 31 Desember 2023 Net Open Position ratio as of 31 December
jika menggunakan modal bulan November 2023 if calculated using November 2023 capital
2023 adalah sebagai berikut: as follows:
Modal bulan November 2023/November 2023 Capital 214.772.668
Rasio PDN (laporan posisi keuangan)/NOP ratio (Statement of financial position) 5,47%
Rasio PDN (keseluruhan)***) /NOP ratio (overall)
***)
1,32%
*)
Merupakan penjumlahan absolut dari selisih antara aset dan liabilitas *)
Represents total absolute amount of difference between assets and liabilities
beberapa mata uang asing lainnya. from other foreign currencies.
**)
Merupakan penjumlahan dari selisih antara aset dan liabilitas beberapa **)
Represents total amount of difference between assets and liabilities from
mata uang asing lainnya. other foreign currencies.
***)
Perhitungan posisi devisa neto bank berdasarkan pada Peraturan Bank ***)
The calculation of Bank’s net open position is based on Bank Indonesia’s
Indonesia No. 12/10/PBI/2010 tanggal 1 Juli 2010 dan Peraturan Bank regulation No. 12/10/PBI/2010 dated 1 July 2010 and Bank Indonesia’s
Indonesia No. 17/5/PBI/2015 tanggal 29 Mei 2015 tentang Perubahan regulation No. 17/5/PBI/2015 dated 29 May 2015 regarding the Fourth
Keempat atas Peraturan Bank Indonesia Nomor 5/13/PBI/2003 tentang amendment of Bank Indonesia’s regulation No. 5/13/PBI/2003 regarding net
Posisi Devisa Neto Bank Umum. Berdasarkan peraturan tersebut, mulai open position for Commercial Banks. Under the regulation, starting on 1 July
tanggal 1 Juli 2010, Bank hanya diwajibkan untuk menjaga posisi devisa 2010, the Bank is only required to keep the net open position of a maximum
neto secara keseluruhan maksimum 20% dari total modal. of 20% of total capital.
400 ANNUAL REPORT 2023 1467
Page 961
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
a. Posisi devisa neto (lanjutan) a. Net open position (continued)
Posisi devisa neto Bank Mandiri saja Net open position of Bank Mandiri by
berdasarkan mata uang (dinyatakan dalam currencies (expressed in Rupiah) as of 31
Rupiah) pada tanggal 31 Desember 2022 December 2022 as follows:
adalah sebagai berikut:
Posisi devisa
Aset/ Liabilitas/ neto/
Mata uang Assets Liabilities Net open position Currency
KESELURUHAN (LAPORAN OVERALL (STATEMENT OF
POSISI KEUANGAN FINANCIAL POSITION
DAN REKENING AND ADMINISTRATIVE
ADMINISTRATIF)***) ACCOUNTS)***)
Dolar Amerika Serikat 524.409.895 508.580.003 15.829.892 United States Dollar
Euro Eropa 10.844.334 9.992.720 851.614 European Euro
Dolar Singapura 2.640.684 2.543.488 97.196 Singapore Dollar
Yen Jepang 2.402.384 4.127.125 1.724.741 Japanese Yen
Dolar Australia 769.369 769.738 369 Australian Dollar
Pound Sterling Inggris 393.129 320.493 72.636 Great Britain Pound Sterling
Dolar Hong Kong 428.447 472.419 43.972 Hong Kong Dollar
Lain-lain 6.252.849 6.220.348 150.817*) Others
Total 18.771.237 Total
LAPORAN POSISI STATEMENT OF
KEUANGAN FINANCIAL POSITION
Dolar Amerika Serikat 413.985.655 359.986.571 53.999.084 United State Dollar
Euro Eropa 7.724.690 3.663.825 4.060.865 European Euro
Dolar Singapura 2.150.185 2.413.548 (263.363) Singapore Dollar
Yen Jepang 1.892.054 1.675.413 216.641 Japanese Yen
Dolar Australia 558.428 257.983 300.445 Australian Dollar
Pound Sterling Inggris 364.771 195.646 169.125 Great Britain Pound Sterling
Dolar Hong Kong 426.890 376.015 50.875 Hong Kong Dollar
Lain-lain 5.961.568 5.082.317 879.251**) Others
Total 59.412.923 Total
Total Modal (Catatan 58) 191.844.453 Total Capital (Note 58)
Rasio PDN (laporan posisi NOP ratio (statement of financial
keuangan) 30,97% position)
Rasio PDN (keseluruhan) 9,78% NOP ratio (overall)
Rasio PDN pada tanggal 31 Desember 2022 Net Open Position ratio as of 31 December
jika menggunakan modal bulan November 2022 if calculated using November 2022 capital
2022 adalah sebagai berikut: as follows:
Modal bulan November 2022/November 2022 Capital 188.535.596
Rasio PDN (laporan posisi keuangan)/NOP ratio (Statement of financial position) 31,51%
Rasio PDN (keseluruhan)***) /NOP ratio (overall)
***)
9,96%
*)
Merupakan penjumlahan absolut dari selisih antara aset dan liabilitas *)
Represents total absolute amount of difference between assets and liabilities
beberapa mata uang asing lainnya. from other foreign currencies.
**)
Merupakan penjumlahan dari selisih antara aset dan liabilitas beberapa **)
Represents total amount of difference between assets and liabilities from
mata uang asing lainnya. other foreign currencies.
***)
Perhitungan posisi devisa neto bank berdasarkan pada Peraturan Bank ***)
The calculation of Bank’s net open position is based on Bank Indonesia’s
Indonesia No. 12/10/PBI/2010 tanggal 1 Juli 2010 dan Peraturan Bank regulation No. 12/10/PBI/2010 dated 1 July 2010 and Bank Indonesia’s
Indonesia No. 17/5/PBI/2015 tanggal 29 Mei 2015 tentang Perubahan regulation No. 17/5/PBI/2015 dated 29 May 2015 regarding the Fourth
Keempat atas Peraturan Bank Indonesia Nomor 5/13/PBI/2003 tentang amendment of Bank Indonesia’s regulation No. 5/13/PBI/2003 regarding net
Posisi Devisa Neto Bank Umum. Berdasarkan peraturan tersebut, mulai open position for Commercial Banks. Under the regulation, starting on 1 July
tanggal 1 Juli 2010, Bank hanya diwajibkan untuk menjaga posisi devisa 2010, the Bank is only required to keep the net open position of a maximum
neto secara keseluruhan maksimum 20% dari total modal. of 20% of total capital.
1468 PT Bank Mandiri (Persero) Tbk 401
Page 962
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Eksposur Bank Mandiri atas risiko nilai tukar b. Bank Mandiri exposure to foreign currency
mata uang asing exchange rate risk
Tabel di bawah ini mengikhtisarkan eksposur The table below summaries the Group’s
Grup atas risiko nilai tukar mata uang asing exposure of foreign currency exchange rate
pada tanggal 31 Desember 2023 dan 2022. risk as of 31 December 2023 and 2022,
Termasuk di dalamnya adalah instrumen Included in the table are the Group’s financial
keuangan Grup pada nilai tercatat, instruments at carrying amount, categorised
dikategorikan berdasarkan jenis mata uang. by currencies.
2023
Dolar Pound
Amerika Sterling
Serikat/ Dolar Dolar Yuan Inggris/
United Euro Eropa/ Singapura/ Yen Jepang/ Australia/ China/ Great Britain
States European Singapore Japanese Australian Chinese Pound- Lain-lain/
Dollar Euro Dollar Yen Dollar Yuan sterling Others Total
Aset Assets
Kas 1.784.628 411.511 195.452 63.301 308.730 4.286 62.835 380.577 3.211.320 Cash
Giro pada Current accounts
Bank Indonesia 12.780.622 - - - - - - - 12.780.622 with Bank Indonesia
Giro pada Current accounts with
bank lain 21.647.171 4.785.409 693.995 2.484.498 238.174 3.861.548 641.562 1.394.980 35.747.337 other banks
Penempatan pada Placement with
Bank Indonesia Bank Indonesia
dan bank lain 39.408.595 34.104 23.423 - - 542.472 - - 40.008.594 and other banks
Efek-efek 20.013.249 - 278.097 893 - 22.272 - - 20.314.511 Marketable securities
Obligasi pemerintah 51.651.407 1.136.362 - - - - - - 52.787.769 Government bonds
Tagihan lainnya - Other receivables -
transaksi trade
perdagangan 11.926.761 83.473 14.264 13.964 - 38.089 1.218 - 12.077.769 transactions
Tagihan atas efek-efek - Securities sold under
yang dibeli dengan - agreements to
janji dijual kembali 478.523 - - - - - - - 478.523 repurchase
Tagihan derivatif 1.282.658 28.434 - 52.395 435 3.619 9.389 - 1.376.930 Derivative receivables
Kredit yang diberikan
dan piutang/ Loans and sharia
pembiayaan receivables/
syariah 249.203.231 5.815.518 442.690 1.643 805.990 2.823.484 - 3.976 259.096.532 financing
Tagihan Acceptance
akseptasi 4.381.757 551.561 3.241 47.404 - 296.548 - 327.886 5.608.397 receivables
Aset lain-lain 4.002.652 79.052 507 159 11.376 16.039 23 96 4.109.904 Other assets
Total aset 418.561.254 12.925.424 1.651.669 2.664.257 1.364.705 7.608.357 715.027 2.107.515 447.598.208 Total asset
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
Demand deposits
Giro dan and wadiah
giro wadiah 177.046.247 3.580.250 406.399 936.610 62.103 3.251.028 42.362 290.599 185.615.598 demand deposits
Saving deposits and
Tabungan dan wadiah saving
tabungan wadiah 35.560.169 501.079 609.628 2.564.440 166.223 104.176 103.513 42.375 39.651.603 deposits
Deposito berjangka 29.776.332 20.323 623.214 109.047 22.086 470.257 1.394 35.665 31.058.318 Time deposits
Deposits from
Simpanan dari bank lain other banks
Demand deposits,
Giro. giro wadiah wadiah demand
dan deposits and
tabungan 2.427.071 641 1.192 443 - 495 - 45 2.429.887 saving deposits
Interbank call money 4.927.040 - - - - 2.039.856 - - 6.966.896 Interbank call money
Deposito berjangka 3.125.591 - - - - - - - 3.125.591 Time deposits
Liabilitas atas efek-efek Securities sold under
yang dijual dengan agreements to
janji dibeli kembali 36.330.064 - - - - - - - 36.330.064 repurchase
Liabilitas derivatif 1.322.233 27.742 5.252 1.286 2.088 3.655 4.195 7.054 1.373.505 Derivative payable
Liabilitas akseptasi 4.381.757 551.561 3.241 47.404 - 296.548 - 327.886 5.608.397 Acceptance payables
Efek-efek yang Debt securities
diterbitkan 28.421.722 - - - - - - - 28.421.722 issued
Beban yang masih
harus dibayar 981.490 1.268 25.641 146 140 32.538 360 7.410 1.048.993 Accrued expenses
Liabilitas lain-lain 1.759.754 241.369 204.655 22.725 69.560 933.179 19.810 99.982 3.351.034 Other liabilities
Pinjaman yang diterima 56.499.149 - - - - - - - 56.499.149 Fund borrowings
Pinjaman dan Subordinated loans
efek-efek and marketable
subordinasi 115.735 - - - - - - - 115.735 securities
Total liabilitas 382.674.354 4.924.233 1.879.222 3.682.101 322.200 7.131.732 171.634 811.016 401.596.492 Total liabilities
Laporan posisi Net statement of
keuangan bersih 35.886.900 8.001.191 (227.553) (1.017.844) 1.042.505 476.625 543.393 1.296.499 46.001.716 financial position
Rekening
administratif Administrative
bersih (5.747.875) (5.378.490) 340.070 786.474 (1.025.908) (130.300) (432.491) (975.166) (12.563.685) accounts - net
402 ANNUAL REPORT 2023 1469
Page 963
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Eksposur Bank Mandiri atas risiko nilai tukar b. Bank Mandiri exposure to foreign currency
mata uang asing (lanjutan) exchange rate risk (continued)
Tabel di bawah ini mengikhtisarkan eksposur The table below summaries the Group’s
Grup atas risiko nilai tukar mata uang asing exposure of foreign currency exchange rate
pada tanggal 31 Desember 2023 dan 2022. risk as of 31 December 2023 and 2022,
Termasuk di dalamnya adalah instrumen Included in the table are the Group’s financial
keuangan Grup pada nilai tercatat, instruments at carrying amount, categorised
dikategorikan berdasarkan jenis mata uang by currencies. (continued)
(lanjutan).
2022
Dolar Pound
Amerika Sterling
Serikat/ Dolar Dolar Yuan Inggris/
United Euro Eropa/ Singapura/ Yen Jepang/ Australia/ China/ Great Britain
States European Singapore Japanese Australian Chinese Pound- Lain-lain/
Dollar Euro Dollar Yen Dollar Yuan sterling Others Total
Aset Assets
Kas 1.091.335 364.359 617.527 45.618 349.762 6.050 38.631 171.214 2.684.496 Cash
Giro pada Current accounts
Bank Indonesia 11.570.462 - - - - - - - 11.570.462 with Bank Indonesia
Giro pada Current accounts with
bank lain 40.486.950 1.510.937 667.211 1.763.801 206.781 1.476.989 328.183 731.682 47.172.534 other banks
Penempatan pada Placement with
Bank Indonesia Bank Indonesia
dan bank lain 64.154.089 - - - - 358.226 - - 64.512.315 and other banks
Efek-efek 23.702.693 - 299.119 3.245 - 22.741 - - 24.027.798 Marketable securities
Obligasi pemerintah 54.132.814 2.005.214 - - - - - - 56.138.028 Government bonds
Tagihan lainnya - Other receivables -
transaksi trade
perdagangan 11.999.880 380.702 - - - 39.955 1.424 - 12.421.961 transactions
Tagihan derivatif 1.776.578 24.419 - 5.623 449 1 324 3.064 1.810.458 Derivative receivables
Kredit yang diberikan
dan piutang/ Loans and sharia
pembiayaan receivables/
syariah 224.375.901 3.039.050 510.967 - 1.765 2.716.345 - - 230.644.028 financing
Tagihan Acceptance
akseptasi 6.542.642 272.256 7.765 65.816 2.148 85.453 - 328.734 7.304.814 receivables
Aset lain-lain 4.062.533 48.914 443 173 21 20.920 41 - 4.133.045 Other assets
Total aset 443.895.877 7.645.851 2.103.032 1.884.276 560.926 4.726.680 368.603 1.234.694 462.419.939 Total asset
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
Demand deposits
Giro dan and wadiah
giro wadiah 183.659.852 1.567.152 378.961 981.868 58.596 923.787 58.323 124.323 187.752.862 demand deposits
Saving deposits and
Tabungan dan wadiah saving
tabungan wadiah 37.509.967 1.445.995 797.745 476.033 170.238 134.651 111.877 15.492 40.661.998 deposits
Deposito berjangka 35.652.385 58.378 983.388 106.988 21.515 96.260 8.545 48.015 36.975.474 Time deposits
Simpanan dari Deposits from
bank lain other banks
Giro, Demand deposits,
giro wadiah wadiah demand
dan deposits and
tabungan 2.116.637 628 965 480 - 39 - - 2.118.749 saving deposits
Interbank call money 2.646.475 - - - - 1.589.626 - - 4.236.101 Interbank call money
Deposito berjangka 1.945.937 - - - - - - - 1.945.937 Time deposits
Liabilitas atas efek-efek Securities sold under
yang dijual dengan agreements to
janji dibeli kembali 23.191.358 - - - - - - - 23.191.358 repurchase
Liabilitas derivatif 1.190.246 13.171 - 2.574 1.256 - 12 198 1.207.457 Derivative payable
Liabilitas akseptasi 6.542.642 272.256 7.765 65.816 2.148 85.453 - 328.734 7.304.814 Acceptance payables
Efek-efek yang Debt securities
diterbitkan 24.034.300 - - - - - - - 24.034.300 issued
Beban yang masih
harus dibayar 838.514 - 16.459 158 140 35.105 54 7.828 898.258 Accrued expenses
Liabilitas lain-lain 1.842.393 184.711 152.810 40.481 4.626 576.125 12.248 82.977 2.896.371 Other liabilities
Pinjaman yang diterima 41.220.246 - - - - - - - 41.220.246 Fund borrowings
Pinjaman dan Subordinated loans
efek-efek and marketable
subordinasi 133.564 - - - - - - - 133.564 securities
Total liabilitas 362.524.516 3.542.291 2.338.093 1.674.398 258.519 3.441.046 191.059 607.567 374.577.489 Total liabilities
Laporan posisi Net statement of
keuangan bersih 81.371.361 4.103.560 (235.061) 209.878 302.407 1.285.634 177.544 627.127 87.842.450 financial position
Rekening
administratif Administrative
bersih (41.741.447) (3.209.250) 360.559 (1.941.382) (300.815) (94.847) (96.489) (846.750) (47.870.421) accounts - net
1470 PT Bank Mandiri (Persero) Tbk 403
Page 964
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
c. Saldo aset dan liabilitas moneter dalam mata c. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut: in foreign currencies are as follows:
2023
Ekuivalen Mata uang
Rupiah asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah Foreign
Equivalent Currencies
(in million) (in thousand)
Aset Assets
Kas Cash
Dolar Amerika Serikat 1.784.628 115.908 United States Dollar
Euro Eropa 411.511 24.152 European Euro
Dolar Australia 308.730 29.345 Australian Dollar
Dolar Singapura 195.452 16.739 Singapore Dollar
Yen Jepang 63.301 581.383 Japanese Yen
Pound Sterling Inggris 62.835 3.202 Great Britain Pound Sterling
Dolar Hong Kong 12.068 6.124 Hong Kong Dollar
Yuan China 4.286 1.975 Chinese Yuan
Lain-lain 368.509 23.934 Others
3.211.320 802.762
Giro pada Current accounts with
Bank Indonesia Bank Indonesia
Dolar Amerika Serikat 12.780.622 830.072 United States Dollar
Giro pada Current accounts with
bank lain other banks
Dolar Amerika Serikat 21.647.171 1.405.934 United States Dollar
Euro Eropa 4.785.409 280.862 European Euro
Yuan China 3.861.548 1.779.466 Chinese Yuan
Yen Jepang 2.484.498 22.818.681 Japanese Yen
Dolar Singapura 693.995 59.436 Singapore Dollar
Pound Sterling Inggris 641.562 32.688 Great Britain Pound Sterling
Dolar Australia 238.174 22.638 Australian Dollar
Dolar Hong Kong 67.369 34.185 Hong Kong Dollar
Lain-lain 1.327.611 86.225 Others
35.747.337 26.520.115
Penempatan pada Placement with
Bank Indonesia dan bank lain Bank Indonesia and other banks
Dolar Amerika Serikat 39.408.595 2.559.498 United States Dollar
Yuan China 542.472 249.980 Chinese Yuan
Euro Eropa 34.104 2.002 EuropeanEuro
Dolar Singapura 23.423 2.006 Singapore Dollar
40.008.594 2.813.486
Efek-efek Marketable securities
Dolar Amerika Serikat 20.013.249 1.299.816 United States Dollar
Dolar Singapura 278.097 23.817 Singapore Dollar
Yuan China 22.272 10.263 Chinese Yuan
Yen Jepang 893 8.202 Japanese Yen
20.314.511 1.342.098
404 ANNUAL REPORT 2023 1471
Page 965
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
c. Saldo aset dan liabilitas moneter dalam mata c. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows
(continued):
2023
Ekuivalen Mata uang
Rupiah asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah Foreign
Equivalent Currencies
(in million) (in thousand)
Aset (lanjutan) Assets (continued)
Obligasi pemerintah Government bonds
Dolar Amerika Serikat 51.651.407 3.354.641 United States Dollar
Euro Eropa 1.136.362 66.694 European Euro
52.787.769 3.421.335
Tagihan lainnya - transaksi Other receivables - trade
Perdagangan transactions
Dolar Amerika Serikat 11.926.761 774.616 United States Dollar
Euro Eropa 83.473 4.899 European Euro
Yuan China 38.089 17.552 Chinese Yuan
Dolar Singapura 14.264 1.222 Singapore Dollar
Yen Jepang 13.964 128.251 Japanese Yen
Pound Sterling Inggris 1.218 62 Great Britain Pound Sterling
12.077.769 926.602
Tagihan atas efek-efek yang dibeli Securities purchased under
Dengan janji dijual kembali agreements to resell
Dolar Amerika Serikat 478.523 31.079 United States Dollar
Tagihan derivatif Derivative receivables
Dolar Amerika Serikat 1.282.658 83.306 United States Dollar
Yen Jepang 52.395 481.218 Japanese Yen
Euro Eropa 28.434 1.669 European Euro
Pound Sterling Inggris 9.389 478 Great Britain Pound Sterling
Yuan China 3.619 1.668 Chinese Yuan
Dolar Australia 435 41 Australian Dollar
1.376.930 568.380
Kredit yang diberikan dan Loan and sharia
piutang/pembiayaan syariah loan/financing
Dolar Amerika Serikat 249.203.231 16.185.181 United States Dollar
Euro Eropa 5.815.518 341.320 European Euro
Yuan China 2.823.484 1.301.109 Chinese Yuan
Dolar Australia 805.990 76.609 Australian Dollar
Dolar Singapura 442.690 37.913 Singapore Dollar
Yen Jepang 1.643 15.090 Japanese Yen
Lain-lain 3.976 258 Others
259.096.532 17.957.480
Tagihan akseptasi Acceptance receivables
Dolar Amerika Serikat 4.381.757 284.585 United States Dollar
Euro Eropa 551.561 32.372 European Euro
Yuan China 296.548 136.654 Chinese Yuan
Yen Jepang 47.404 435.378 Japanese Yen
Dolar Singapura 3.241 278 Singapore Dollar
Lain-lain 327.886 21.295 Others
5.608.397 910.562
1472 PT Bank Mandiri (Persero) Tbk 405
Page 966
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
c. Saldo aset dan liabilitas moneter dalam mata c. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows
(continued):
2023
Ekuivalen Mata uang
Rupiah asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah Foreign
Equivalent Currencies
(in million) (in thousand)
Aset lain-lain Other assets
Dolar Amerika Serikat 4.002.652 259.964 United States Dollar
Euro Eropa 79.052 4.640 European Euro
Yuan China 16.039 7.391 Chinese Yuan
Dolar Australia 11.376 1.081 Australian Dollar
Dolar Singapura 507 43 Singapore Dollar
Yen Jepang 159 1.460 Japanese Yen
Pound Sterling Inggris 23 1 Great Britain Pound Sterling
Lain-lain 96 6 Others
4.109.904 274.586
Total aset 447.598.208 56.398.557 Total asset
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
Giro dan Demand deposits and
giro wadiah wadiah demand deposits
Dolar Amerika Serikat 177.046.247 11.498.750 United States Dollar
Euro Eropa 3.580.250 210.129 European Euro
Yuan China 3.251.028 1.498.128 Chinese Yuan
Yen Jepang 936.610 8.602.223 Japanese Yen
Dolar Singapura 406.399 34.805 Singapore Dollar
Dolar Australia 62.103 5.903 Australian Dollar
Pound Sterling Inggris 42.362 2.158 Great Britain Pound Sterling
Dolar Hong Kong 5.105 2.590 Hong Kong Dollar
Lain-lain 285.494 18.542 Others
185.615.598 21.873.228
Tabungan dan Saving deposits and
tabungan wadiah wadiah saving deposits
Dolar Amerika Serikat 35.560.169 2.309.552 United States Dollar
Yen Jepang 2.564.440 23.552.902 Japanese Yen
Dolar Singapura 609.628 52.211 Singapore Dollar
Euro Eropa 501.079 29.409 European Euro
Dolar Australia 166.223 15.800 Australian Dollar
Yuan China 104.176 48.006 Chinese Yuan
Pound Sterling Inggris 103.513 5.274 Great Britain Pound Sterling
Dolar Hong Kong 10.570 5.363 Hong Kong Dollar
Lain-lain 31.805 2.066 Others
39.651.603 26.020.583
Deposito berjangka Time deposits
Dolar Amerika Serikat 29.776.332 1.933.905 United States Dollar
Dolar Singapura 623.214 53.374 Singapore Dollar
Yuan China 470.257 216.702 Chinese Yuan
Yen Jepang 109.047 1.001.534 Japanese Yen
Dolar Hong Kong 35.665 18.097 Hong Kong Dollar
Dolar Australia 22.086 2.099 Australian Dollar
Euro Eropa 20.323 1.193 European Euro
Pound Sterling Inggris 1.394 71 Great Britain Pound Sterling
31.058.318 3.226.975
406 ANNUAL REPORT 2023 1473
Page 967
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
c. Saldo aset dan liabilitas moneter dalam mata c. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows
(continued):
2023
Ekuivalen Mata uang
Rupiah asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah Foreign
Equivalent Currencies
(in million) (in thousand)
Liabilitas (lanjutan) Liabilities (continued)
Simpanan dari bank lain Deposits from other banks
Giro, Demand deposits,
giro wadiah dan wadiah demand deposits and
tabungan saving deposits
Dolar Amerika Serikat 2.427.071 157.633 United States Dollar
Dolar Singapura 1.192 102 Singapore Dollar
Euro Eropa 641 38 European Euro
Yuan China 495 228 Chinese Yuan
Yen Jepang 443 4.069 Japanese Yen
Lain-lain 45 3 Others
2.429.887 162.073
Interbank call money Interbank call money
Dolar Amerika Serikat 4.927.040 320.000 United States Dollar
Yuan China 2.039.856 940.000 Chinese Yuan
6.966.896 1.260.000
Deposito berjangka Time deposits
Dolar Amerika Serikat 3.125.591 203.000 United States Dollar
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements
janji dibeli kembali to repurchase
Dolar Amerika Serikat 36.330.064 2.359.555 United States Dollar
Liabilitas derivatif Derivative payables
Dolar Amerika Serikat 1.322.233 85.876 United States Dollar
Euro Eropa 27.742 1.628 European Euro
Dolar Singapura 5.252 450 Singapore Dollar
Pound Sterling Inggris 4.195 214 Great Britain Pound Sterling
Yuan China 3.655 1.684 Chinese Yuan
Dolar Australia 2.088 198 Australian Dollar
Yen Jepang 1.286 11.811 Japanese Yen
Lain-lain 7.054 458 Others
1.373.505 102.319
Liabilitas akseptasi Acceptance payables
Dolar Amerika Serikat 4.381.757 284.585 United States Dollar
Euro Eropa 551.561 32.372 European Euro
Yuan China 296.548 136.654 Chinese Yuan
Yen Jepang 47.404 435.378 Japanese Yen
Dolar Singapura 3.241 278 Singapore Dollar
Lain-lain 327.886 21.295 Others
5.608.397 910.562
1474 PT Bank Mandiri (Persero) Tbk 407
Page 968
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
c. Saldo aset dan liabilitas moneter dalam mata c. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows
(continued):
2023
Ekuivalen Mata uang
Rupiah asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah Foreign
Equivalent Currencies
(in million) (in thousand)
Liabilitas (lanjutan) Liabilities (continued)
Efek - efek yang diterbitkan Debt securities issued
Dolar Amerika Serikat 28.421.722 1.845.926 United States Dollar
Beban yang masih harus dibayar Accrued expenses
Dolar Amerika Serikat 981.490 63.746 United States Dollar
Yuan China 32.538 14.994 Chinese Yuan
Dolar Singapura 25.641 2.196 Singapore Dollar
Dolar Hong Kong 7.400 3.755 Hong Kong Dollar
Euro Eropa 1.268 74 European Euro
Pound Sterling Inggris 360 18 Great Britain Pound Sterling
Yen Jepang 146 1.341 Japanese Yen
Dolar Australia 140 13 Australian Dollar
Lain-lain 10 1 Others
1.048.993 86.138
Liabilitas lain-lain Other liabilities
Dolar Amerika Serikat 1.759.754 114.292 United States Dollar
Yuan China 933.179 430.025 Chinese Yuan
Euro Eropa 241.369 14.166 European Euro
Dolar Singapura 204.655 17.528 Singapore Dollar
Dolar Australia 69.560 6.612 Australian Dollar
Yen Jepang 22.725 208.716 Japanese Yen
Pound Sterling Inggris 19.810 1.009 Great Britain Pound Sterling
Dolar Hong Kong 12.117 6.148 Hong Kong Dollar
Lain-lain 87.865 5.707 Others
3.351.034 804.203
Pinjaman yang diterima Fund borrowings
Dolar Amerika Serikat 56.499.149 3.669.491 United States Dollar
Pinjaman dan efek-efek Subordinated loans and
subordinasi marketable securities
Dolar Amerika Serikat 115.735 7.517 United States Dollar
Total liabilitas 401.596.492 62.531.570 Total liabilities
408 ANNUAL REPORT 2023 1475
Page 969
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
c. Saldo aset dan liabilitas moneter dalam mata c. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows
(continued):
2022
Ekuivalen Mata uang
Rupiah asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah Foreign
Equivalent Currencies
(in million) (in thousand)
Aset Assets
Kas Cash
Dolar Amerika Serikat 1.091.335 70.103 United States Dollar
Euro Eropa 364.359 21.974 European Euro
Dolar Australia 349.762 33.128 Australian Dollar
Dolar Singapura 617.527 53.268 Singapore Dollar
Pound Sterling Inggris 38.631 2.056 Great Britain Pound Sterling
Yen Jepang 45.618 387.217 Japanese Yen
Dolar Hong Kong 31.520 15.787 Hong Kong Dollar
Yuan China 6.050 2.702 Chinese Yuan
Lain-lain 139.694 8.973 Others
2.684.496 595.208
Giro pada Current accounts with
Bank Indonesia Bank Indonesia
Dolar Amerika Serikat 11.570.462 743.245 United States Dollar
Giro pada Current accounts with
bank lain other banks
Dolar Amerika Serikat 40.486.950 2.600.736 United States Dollar
Euro Eropa 1.510.937 91.121 European Euro
Yuan China 1.476.989 659.691 Chinese Yuan
Yen Jepang 1.763.801 14.971.573 Japanese Yen
Dolar Singapura 667.211 57.554 Singapore Dollar
Pound Sterling Inggris 328.183 17.469 Great Britain Pound Sterling
Dolar Australia 206.781 19.585 Australian Dollar
Dolar Hong Kong 186.132 93.227 Hong Kong Dollar
Lain-lain 545.550 35.044 Others
47.172.534 18.546.000
Penempatan pada Placement with
Bank Indonesia dan bank lain Bank Indonesia and other banks
Dolar Amerika Serikat 64.154.089 4.121.027 United States Dollar
Yuan China 358.226 160.000 Chinese Yuan
64.512.315 4.281.027
Efek-efek Marketable securities
Dolar Amerika Serikat 23.702.693 1.522.575 United States Dollar
Dolar Singapura 299.119 25.802 Singapore Dollar
Yuan China 22.741 10.157 Chinese Yuan
Yen Jepang 3.245 27.544 Japanese Yen
24.027.798 1.586.078
1476 PT Bank Mandiri (Persero) Tbk 409
Page 970
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
c. Saldo aset dan liabilitas moneter dalam mata c. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows
(continued):
2022
Ekuivalen Mata uang
Rupiah asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah Foreign
Equivalent Currencies
(in million) (in thousand)
Aset (lanjutan) Assets (continued)
Obligasi pemerintah Government bonds
Dolar Amerika Serikat 54.132.814 3.477.297 United States Dollar
Euro Eropa 2.005.214 120.929 European Euro
56.138.028 3.598.226
Tagihan lainnya - transaksi Other receivables - trade
Perdagangan transactions
Dolar Amerika Serikat 11.999.880 770.829 United States Dollar
Euro Eropa 380.702 22.959 European Euro
Yuan China 39.955 17.846 Chinese Yuan
Pound Sterling Inggris 1.424 76 Great Britain Pound Sterling
12.421.961 811.710
Tagihan derivatif Derivative receivables
Dolar Amerika Serikat 1.776.578 114.121 United States Dollar
Yen Jepang 5.623 47.729 Japanese Yen
Pound Sterling Inggris 324 17 Great Britain Pound Sterling
Yuan China 1 - Chinese Yuan
Dolar Australia 449 43 Australian Dollar
Euro Eropa 24.419 1.473 European Euro
Lain-lain 3.064 197 Others
1.810.458 163.580
Kredit yang diberikan dan Loan and sharia
piutang/pembiayaan syariah loan/financing
Dolar Amerika Serikat 224.375.901 14.413.098 United States Dollar
Euro Eropa 3.039.050 183.277 European Euro
Yuan China 2.716.345 1.213.244 Chinese Yuan
Dolar Australia 1.765 167 Australian Dollar
Dolar Singapura 510.967 44.076 Singapore Dollar
230.644.028 15.853.862
Tagihan akseptasi Acceptance receivables
Dolar Amerika Serikat 6.542.642 420.276 United States Dollar
Euro Eropa 272.256 16.419 European Euro
Yuan China 85.453 38.167 Chinese Yuan
Yen Jepang 65.816 558.662 Japanese Yen
Dolar Singapura 7.765 670 Singapore Dollar
Dolar Australia 2.148 203 Australian Dollar
Lain-lain 328.734 21.117 Others
7.304.814 1.055.514
410 ANNUAL REPORT 2023 1477
Page 971
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
c. Saldo aset dan liabilitas moneter dalam mata c. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows
(continued):
2022
Ekuivalen Mata uang
Rupiah asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah Foreign
Equivalent Currencies
(in million) (in thousand)
Aset lain-lain Other assets
Dolar Amerika Serikat 4.062.533 260.963 United States Dollar
Euro Eropa 48.914 2.950 European Euro
Yuan China 20.920 9.344 Chinese Yuan
Dolar Australia 21 2 Australian Dollar
Dolar Singapura 443 38 Singapore Dollar
Yen Jepang 173 1.468 Japanese Yen
Pound Sterling Inggris 41 2 Great Britain Pound Sterling
4.133.045 274.767
Total aset 462.419.939 47.509.217 Total asset
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
Giro dan Demand deposits and
giro wadiah wadiah demand deposits
Dolar Amerika Serikat 183.659.852 11.797.646 United States Dollar
Euro Eropa 1.567.152 94.511 European Euro
Yuan China 923.787 412.606 Chinese Yuan
Yen Jepang 981.868 8.334.335 Japanese Yen
Dolar Singapura 378.961 32.689 Singapore Dollar
Dolar Australia 58.596 5.550 Australian Dollar
Pound Sterling Inggris 58.323 3.105 Great Britain Pound Sterling
Dolar Hong Kong 7.570 3.792 Hong Kong Dollar
Lain-lain 116.753 7.500 Others
187.752.862 20.691.734
Tabungan dan Saving deposits and
tabungan wadiah wadiah saving deposits
Dolar Amerika Serikat 37.509.967 2.409.505 United States Dollar
Yen Jepang 476.033 4.040.684 Japanese Yen
Dolar Singapura 797.745 68.813 Singapore Dollar
Euro Eropa 1.445.995 87.204 European Euro
Dolar Australia 170.238 16.124 Australian Dollar
Yuan China 134.651 60.141 Chinese Yuan
Pound Sterling Inggris 111.877 5.955 Great Britain Pound Sterling
Dolar Hong Kong 11.768 5.894 Hong Kong Dollar
Lain-lain 3.724 239 Others
40.661.998 6.694.559
Deposito berjangka Time deposits
Dolar Amerika Serikat 35.652.385 2.290.181 United States Dollar
Dolar Singapura 983.388 84.827 Singapore Dollar
Yuan China 96.260 42.994 Chinese Yuan
Yen Jepang 106.988 908.140 Japanese Yen
Dolar Hong Kong 48.015 24.049 Hong Kong Dollar
Dolar Australia 21.515 2.038 Australian Dollar
Euro Eropa 58.378 3.521 European Euro
Pound Sterling Inggris 8.545 455 Great Britain Pound Sterling
36.975.474 3.356.205
1478 PT Bank Mandiri (Persero) Tbk 411
Page 972
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
c. Saldo aset dan liabilitas moneter dalam mata c. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows
(continued):
2022
Ekuivalen Mata uang
Rupiah asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah Foreign
Equivalent Currencies
(in million) (in thousand)
Liabilitas (lanjutan) Liabilities (continued)
Simpanan dari bank lain Deposits from other banks
Giro, Demand deposits,
giro wadiah dan wadiah demand deposits and
tabungan saving deposits
Dolar Amerika Serikat 2.116.637 135.965 United States Dollar
Dolar Singapura 965 83 Singapore Dollar
Euro Eropa 628 38 European Euro
Yen Jepang 480 4.074 Japanese Yen
Yuan China 39 17 Chinese Yuan
2.118.749 140.177
Interbank call money Interbank call money
Dolar Amerika Serikat 2.646.475 170.000 United States Dollar
Yuan China 1.589.626 710.000 Chinese Yuan
4.236.101 880.000
Deposito berjangka Time deposits
Dolar Amerika Serikat 1.945.937 125.000 United States Dollar
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements
janji dibeli kembali to repurchase
Dolar Amerika Serikat 23.191.358 1.489.729 United States Dollar
Liabilitas derivatif Derivative payables
Dolar Amerika Serikat 1.190.246 76.457 United States Dollar
Euro Eropa 13.171 794 European Euro
Pound Sterling Inggris 12 1 Great Britain Pound Sterling
Yen Jepang 2.574 21.849 Japanese Yen
Dolar Australia 1.256 119 Australian Dollar
Lain-lain 198 13 Others
1.207.457 99.233
Liabilitas akseptasi Acceptance payables
Dolar Amerika Serikat 6.542.642 420.276 United States Dollar
Euro Eropa 272.256 16.419 European Euro
Yuan China 85.453 38.167 Chinese Yuan
Yen Jepang 65.816 558.662 Japanese Yen
Dolar Singapura 7.765 670 Singapore Dollar
Dolar Australia 2.148 203 Australian Dollar
Lain-lain 328.734 21.117 Others
7.304.814 1.055.514
412 ANNUAL REPORT 2023 1479
Page 973
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
c. Saldo aset dan liabilitas moneter dalam mata c. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows
(continued):
2022
Ekuivalen Mata uang
Rupiah asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah Foreign
Equivalent Currencies
(in million) (in thousand)
Liabilitas (lanjutan) Liabilities (continued)
Efek - efek yang diterbitkan Debt securities issued
Dolar Amerika Serikat 24.034.300 1.543.877 United States Dollar
Beban yang masih harus dibayar Accrued expenses
Dolar Amerika Serikat 838.514 53.863 United States Dollar
Yuan China 35.105 15.680 Chinese Yuan
Dolar Singapura 16.459 1.420 Singapore Dollar
Dolar Hong Kong 7.819 3.916 Hong Kong Dollar
Pound Sterling Inggris 54 3 Great Britain Pound Sterling
Yen Jepang 158 1.341 Japanese Yen
Dolar Australia 140 13 Australian Dollar
Lain-lain 9 1 Others
898.258 76.237
Liabilitas lain-lain Other liabilities
Dolar Amerika Serikat 1.842.393 118.348 United States Dollar
Yuan China 576.125 257.323 Chinese Yuan
Euro Eropa 184.711 11.140 European Euro
Dolar Singapura 152.810 13.181 Singapore Dollar
Dolar Australia 4.626 438 Australian Dollar
Pound Sterling Inggris 12.248 652 Great Britain Pound Sterling
Yen Jepang 40.481 343.612 Japanese Yen
Dolar Hong Kong 4.919 2.463 Hong Kong Dollar
Lain-lain 78.058 5.014 Others
2.896.371 752.171
Pinjaman yang diterima Fund borrowings
Dolar Amerika Serikat 41.220.246 2.647.840 United States Dollar
Pinjaman dan efek-efek Subordinated loans and
subordinasi marketable securities
Dolar Amerika Serikat 133.564 8.580 United States Dollar
Total liabilitas 374.577.489 39.560.856 Total liabilities
1480 PT Bank Mandiri (Persero) Tbk 413
Page 974
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
d. Sensitivitas terhadap laba bersih d. Sensitivity to net income
Tabel di bawah ini mengikhtisarkan The table below shows the sensitivity of Bank
sensitivitas laba bersih Bank Mandiri saja Mandiri’s net income to movement of foreign
pada tanggal 31 Desember 2023 dan 2022 exchange rates as of 31 December 2023 and
atas perubahan nilai tukar mata uang asing 2022:
yaitu:
Peningkatan Penurunan
5%/ 5%/
Increased by Decreased by
5% 5%
31 Desember 2023 31 December 2023
Menambah/(mengurangi) Increase/(decrease)
laba bersih 2,796 (2,796) net income
Peningkatan Penurunan
5%/ 5%/
Increased by Decreased by
5% 5%
31 Desember 2022 31 December 2022
Menambah/(mengurangi) Increase/(decrease)
laba bersih 2.699.954 (2.699.954) net income
Proyeksi di atas hanya mengasumsikan The projection above assumes only changes in
perubahan nilai tukar mata uang asing Dolar foreign currency exchange rate of US Dollar
Amerika Serikat sedangkan nilai tukar mata while other foreign exchange rates remain
uang asing lainnya tidak berubah. Dolar unchanged. US Dollars is the major foreign
Amerika Serikat merupakan komponen exchange rate held by the Bank. The projection
terbesar mata uang asing yang dimiliki Bank.
also assumes that all other variables are held
Proyeksi dalam hal ini juga mengasumsikan
constant at reporting date
bahwa seluruh variabel lainnya adalah
konstan pada tanggal pelaporan keuangan.
(v) Nilai wajar aset dan liabilitas keuangan (v) Fair value of financial assets and liabilities
Penilaian/valuasi juga merupakan komponen Valuation is also an important component to
penting yang dibutuhkan untuk mengelola hampir manage most risks in banking industry including
semua risiko perbankan termasuk risiko pasar, market risk, credit risk and liquidity risk. Valuation
risiko kredit dan risiko likuiditas. Proses valuasi process is performed for all trading book position
dilakukan atas seluruh posisi trading book including marketable securities owned by the
termasuk efek-efek yang dimiliki Grup dalam Group’s portfolio measured at fair value through
portofolio diukur pada nilai wajar melalui other comprehensive income.
penghasilan komprehensif lain.
414 ANNUAL REPORT 2023 1481
Page 975
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities
(continued)
Tabel di bawah ini menganalisis instrumen The table below shows analysis of financial
keuangan yang dicatat pada nilai wajar instruments carried at fair value based on method
berdasarkan tingkatan metode penilaian. of valuation levels. The difference at each level of
Perbedaan pada setiap tingkatan metode assessment methods is described as follows:
penilaian dijelaskan sebagai berikut: • Quoted prices (not adjusted) from active
• Harga kuotasian (tidak disesuaikan) dari market for asset or liability which are the
pasar yang aktif untuk aset atau liabilitas same/identical (Level 1);
yang identik (Tingkat 1);
• Input selain harga yang kuotasian dari pasar • Inputs other than quoted market prices
yang disertakan pada Tingkat 1 yang dapat included in Level 1 that are observable for the
diobservasi untuk aset dan liabilitas, baik asset and liability, either directly (as a price) or
secara langsung (yaitu sebagai sebuah indirectly (derived from prices) (Level 2);
harga) atau secara tidak langsung (yaitu
sebagai turunan dari harga) (Tingkat 2);
• Input untuk aset atau liabilitas yang tidak • Inputs for the asset or liability that are not
didasarkan pada data pasar yang dapat based on observable market data
diobservasi (informasi yang tidak dapat (unobservable information) (Level 3);
diobservasi) (Tingkat 3).
Tabel berikut menyajikan aset dan liabilitas Grup The table below shows the Group’s assets and
yang diukur sebesar nilai wajar pada liabilities that are measured at fair value as of
31 Desember 2023 dan 2022: 31 December 2023 and 2022:
2023
Nilai wajar/Fair value
Nilai tercatat / Tingkat 1/ Tingkat 2/ Tingkat 3/
Carrying value Level 1 Level 2 Level 3 Total
Aset yang diukur sebesar Assets measured at
nilai wajar fair value
Efek-efek Marketable securities
Diukur pada nilai wajar melalui Fair value through
laba rugi 38.636.604 34.402.874 4.233.730 - 38.636.604 profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 48.823.800 6.150.423 42.673.377 - 48.823.800 comprehensive income
Obligasi pemerintah Government bonds
Diukur pada nilai wajar melalui Fair value through
laba rugi 20.805.479 18.727.231 2.078.248 - 20.805.479 profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 90.640.924 83.264.895 7.376.029 - 90.640.924 comprehensive income
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah receivables/financing
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 2.503.048 - - 2.503.048 2.503.048 comprehensive income
Tagihan derivatif 1.994.931 - 1.994.931 - 1.994.931 Derivative receivables
Penyertaan saham 1.813.882 16.036 797.068 1.000.778 1.813.882 Investments in shares
Liabilitas yang diukur sebesar Liabilities measured at
nilai wajar fair value
Liabilitas derivatif 2.113.853 - 2.113.853 - 2.113.853 Derivative payables
2022
Nilai wajar/Fair value
Nilai tercatat / Tingkat 1/ Tingkat 2/ Tingkat 3/
Carrying value Level 1 Level 2 Level 3 Total
Aset yang diukur sebesar Assets measured at
nilai wajar fair value
Efek-efek Marketable securities
Diukur pada nilai wajar melalui Fair value through
laba rugi 34.225.185 34.046.316 178.869 - 34.225.185 profit or loss
Diukur pada nilai wajar melalui Fair value through other
Penghasilan komprehensif lain 29.308.811 10.065.641 19.243.170 - 29.308.811 comprehensive income
Obligasi pemerintah Government bonds
Diukur pada nilai wajar melalui Fair value through
laba rugi 11.888.445 10.805.944 1.082.501 - 11.888.445 profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 92.532.086 89.258.887 3.273.199 - 92.532.086 comprehensive income
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah receivables/financing
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 500.049 - - 500.049 500.049 comprehensive income
Tagihan derivative 2.252.141 - 2.176.232 75.909 2.252.141 Derivative receivables
Penyertaan saham 2.670.969 34.781 2.310.479 325.709 2.670.969 Investments in shares
Liabilitas yang diukur sebesar Liabilities measured at
nilai wajar fair value
Liabilitas derivatif 2.126.769 - 2.126.769 - 2.126.769 Derivative payables
1482 PT Bank Mandiri (Persero) Tbk 415
Page 976
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities
(continued)
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, assets and
untuk aset dan liabilitas yang dimiliki pada akhir liabilities held at the end of the reporting year are
tahun laporan diukur pada nilai wajar secara measured at fair value on a recurring basis. The
berulang, Bank dan Entitas Anak tidak memiliki Bank and its Subsidiaries have no transfers
transfer antara Tingkat 1 dan Tingkat 2 dari between Level 1 and Level 2 of the hierarchy. In
hierarki. Selain itu pada posisi tanggal yang addition at the same date, there is no Marketable
sama, tidak terdapat Surat Berharga yang masuk Securities included in Level 3
ke dalam Tingkat 3.
Nilai wajar instrumen keuangan yang The fair value of financial instruments traded in
diperdagangkan dalam pasar aktif (misalnya efek active markets (such as marketable securities which
yang diukur pada nilai wajar melalui laba rugi dan are measured at fair value through profit or loss and
nilai wajar melalui penghasilan komprehensif lain) fair value through other comprehensive income)
ditentukan berdasarkan harga pasar kuotasian was determined based on quoted market prices at
pada tanggal pelaporan. Suatu pasar dianggap the reporting date. A market is considered active if
aktif apabila informasi mengenai kuotasian dapat the information regarding price quotations can be
dengan mudah dan secara berkala tersedia dari easily obtained and regularly available from an
suatu bursa, pedagang efek, atau broker, exchange, securities dealer or broker, the market
kelompok penilai harga pasar industri tertentu, price of a particular industry assessors, regulators
regulator dan harga-harga tersebut and those price reflects actual and regular market
mencerminkan transaksi pasar yang aktual dan transactions at a fair value. Quoted market price for
reguler pada tingkat yang wajar. Harga pasar financial assets owned by the Group are using
kuotasian untuk aset keuangan yang dimiliki Grup current offering price. These instruments are
adalah harga penawaran sekarang. Instrumen- included in level 1. The instruments included in level
instrumen tersebut termasuk dalam tingkat 1. 1 generally include investments in shares in IDX and
Instrumen yang termasuk dalam tingkat 1 debt securities classified as held for trading and fair
umumnya meliputi investasi ekuitas dan surat value through other comprehensive income.
hutang terdaftar di Bursa Efek Indonesia yang
diklasifikasikan sebagai surat berharga yang
diukur pada nilai wajar melalui laba rugi dan nilai
wajar melalui penghasilan komprehensif lain.
Nilai wajar instrumen keuangan yang tidak The fair value of financial instruments that are not
diperdagangkan pada pasar aktif meliputi derivatif traded in an active market (include over-the-counter
over the counter dan obligasi pemerintah yang derivatives and inactive government bonds) are
tidak aktif ditentukan dengan teknik penilaian determined by internal valuation techniques.
internal.
Teknik-teknik penilaian tersebut The valuation techniques maximise the use of
memaksimumkan penggunaan data pasar yang observable market data when available and as far
dapat diobservasi dan sedapat mungkin as possible to minimise the use of specific estimates
meminimalisir penggunaan estimasi yang bersifat of the entity. If all the inputs needed to determine the
spesifik dari entitas. Seluruh input yang fair value of financial instruments are observable
dibutuhkan untuk menentukan nilai wajar from market, therefore the instrument is included in
instrumen keuangan dapat diobservasi dari level 2. Instead, if one or more data is not based on
pasar, oleh karena itu instrumen tersebut observable market data, these instrument are
termasuk dalam tingkat 2. Sebaliknya, jika salah included in level 3.
satu atau lebih data tidak didasarkan pada data
pasar yang dapat diobservasi, instrumen ini
termasuk dalam tingkat 3.
416 ANNUAL REPORT 2023 1483
Page 977
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities
(continued)
Pada tanggal 31 Desember 2023 dan 2022 nilai As of 31 December 2023 and 2022, the carrying
tercatat dari aset dan liabilitas keuangan Bank value of the Bank’s financial assets and liabilities
Mandiri memiliki nilai yang hampir sama dengan approximates their fair value except for the
nilai wajarnya kecuali untuk instrumen berikut: following financial instruments:
2023
Nilai wajar/Fair value
Nilai tercatat / Tingkat 1/ Tingkat 2/ Tingkat 3/
Carrying value Level 1 Level 2 Level 3 Total
Aset yang disajikan sebesar Assets disclosed at
nilai wajar fair value
Efek-efek*) Marketable securities*)
Diukur pada biaya perolehan
diamortisasi 5.891.305 4.199.720 1.713.094 - 5.912.814 At amortised cost
Diukur pada biaya peroleh 1.186.152 - 1.186.152 - 1.186.152 At cost
Obligasi pemerintah*) Government bonds*)
Diukur pada biaya perolehan
diamortisasi 163.194.756 163.360.833 - - 163.360.833 At amortised cost
Diukur pada biaya peroleh 34.541.812 - 34.541.812 - 34.541.812 At cost
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah 1.304.230.527 - 382.503.647 920.117.961 1.302.621.608 receivables/financing
Piutang pembiayaan Consumer financing
konsumen 32.036.752 - 30.511.471 - 30.511.471 receivables
Investasi bersih dalam Net investment
sewa pembiayaan 5.419.072 - 5.010.212 - 5.010.212 finance leases
Liabilitas yang disajikan sebesar Liabilities disclosed at
nilai wajar fair value
Efek-efek yang diterbitkan 50.517.764 - 50.226.241 - 50.226.241 Debt securities issued
Pinjaman yang diterima 95.445.459 - 95.039.435 - 95.039.435 Fund borrowings
Pinjaman dan efek-efek Subordinated loans and
subordinasi 215.607 - 215.607 - 215.607 marketable securities
2022
Nilai wajar/Fair value
Nilai tercatat / Tingkat 1/ Tingkat 2/ Tingkat 3/
Carrying value Level 1 Level 2 Level 3 Total
Aset yang disajikan sebesar Assets disclosed at
nilai wajar fair value
Efek-efek*) Marketable securities*)
Diukur pada biaya perolehan
diamortisasi 7.953.376 5.894.865 2.060.201 - 7.955.066 At amortised cost
Diukur pada biaya peroleh 11.227.960 - 11.227.960 - 11.227.960 At cost
Obligasi pemerintah*) Government bonds*)
Diukur pada biaya perolehan
diamortisasi 180.578.053 180.668.045 - - 180.668.045 At amortised cost
Diukur pada biaya peroleh 44.213.180 - 43.528.296 - 43.528.296 At cost
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah 1.107.487.188 - 345.846.640 761.337.878 1.107.184.518 receivables/financing
Piutang pembiayaan Consumer financing
Konsumen 23.147.366 - 20.185.615 - 20.185.615 receivables
Investasi bersih dalam Net investment
sewa pembiayaan 5.733.387 - 5.175.740 - 5.175.740 finance leases
Liabilitas yang disajikan sebesar Liabilities disclosed at
nilai wajar fair value
Efek-efek yang diterbitkan 45.774.139 - 45.510.364 - 45.510.364 Debt securities issued
Pinjaman yang diterima 62.840.118 - 62.937.396 - 62.937.396 Fund borrowings
Pinjaman dan efek-efek Subordinated loans and
Subordinasi 633.333 - 640.288 - 640.288 marketable securities
*) Efek-efek dan obligasi pemerintah yang dimiliki Entitas Anak sesuai *) Marketable securities and government bonds owned by Subsidiary in
dengan PSAK 110 “Akuntansi Sukuk”. accordance with SFAS No. 110 “Accounting for Sukuk”.
1484 PT Bank Mandiri (Persero) Tbk 417
Page 978
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities
(continued)
(i) Giro pada Bank Indonesia, giro pada bank (i) Current accounts with Bank Indonesia, current
lain, penempatan pada Bank Indonesia dan accounts with other banks, placement with
bank lain, tagihan lainnya - transaksi Bank Indonesia and other banks, other
perdagangan, tagihan atas efek-efek yang receivables - trading transactions, securities
dibeli dengan janji dijual kembali, tagihan purchased under agreements to resell,
akseptasi dan aset lain-lain acceptance receivables and other assets
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain merupakan penanaman dana dalam banks represent placements in the form of
bentuk Deposit Facility, FASBI Syariah, Call deposit facility, sharia FASBI, call money,
Money, penempatan “fixed term”, deposito fixed-term placements, time deposits and
berjangka dan lain-lain. others
Nilai tercatat dari giro pada Bank Indonesia The carrying amount of current accounts,
dan bank lain, penempatan overnight placements and overnight deposits, which
dengan suku bunga mengambang adalah uses floating rate, is a reasonable
perkiraan yang layak atas nilai wajar. approximation of fair value.
Estimasi nilai wajar terhadap penempatan The estimated fair value of fixed interest
dengan suku bunga tetap, tagihan lainnya - bearing placements, other receiveables -
transaksi perdagangan, tagihan atas efek- trading transactions, securities purchased
efek yang dibeli dengan janji dijual kembali, under agreements to resell, acceptance
tagihan akseptasi dan aset lain-lain receivables and other assets is based on
ditetapkan berdasarkan diskonto arus kas discounted cash flows using prevailing money
dengan menggunakan suku bunga pasar market interest rates for debts with similar
uang yang berlaku untuk utang dengan risiko credit risk and remaining maturity. Since the
kredit dan sisa jatuh tempo yang serupa. remaining maturity is below one year, the
Dikarenakan sisa jatuh tempo di bawah satu carrying amount of fixed interest bearing
tahun, nilai tercatat dari penempatan dengan placements, other receiveables - trading
suku bunga tetap, tagihan lainnya - transaksi transactions, securities purchased under
perdagangan, tagihan atas efek-efek yang agreements to resell, acceptance receivables
dibeli dengan janji dijual kembali, tagihan and other assets is a reasonable
akseptasi dan aset lain-lain adalah perkiraan approximation of fair value.
yang layak atas nilai wajar.
(ii) Efek-efek dan obligasi pemerintah (diukur (ii) Government Securities and Bonds (measured
pada biaya perolehan dan biaya perolehan at cost and amortised cost)
diamortisasi)
Nilai wajar untuk efek-efek dan obligasi The fair value for government securities and
pemerintah yang diukur pada biaya bonds measured at cost and amortised cost is
perolehan dan biaya perolehan diamortisasi determined based on market prices or
ditetapkan berdasarkan harga pasar atau intermediary (broker)/dealer quotes. If this
harga kuotasi perantara (broker)/pedagang information is not available, the fair value is
efek (dealer). Jika informasi ini tidak estimated using market prices of similar credit,
tersedia, nilai wajar diestimasi dengan maturity and yield securities or evaluated
menggunakan harga pasar kuotasi efek yang using internal valuation methods.
memiliki karakteristik kredit, jatuh tempo dan
yield yang serupa atau dinilai dengan
menggunakan metode valuasi internal.
418 ANNUAL REPORT 2023 1485
Page 979
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities
(continued)
(iii) Kredit yang diberikan dan (iii) Loans and Sharia Receivables/Financing,
piutang/pembiayaan syariah, piutang Consumer Financing Receivables and Net
pembiayaan konsumen serta investasi bersih Investment in Finance Leases
dalam sewa pembiayaan
Kredit yang diberikan dan Loans and sharia receivables/financing,
piutang/pembiayaan syariah, piutang consumer financing receivables and net
pembiayaan konsumen serta investasi bersih Investment in finance leases are recorded at
dalam sewa pembiayaan dinyatakan carrying amount net of charges for
berdasarkan jumlah nilai tercatat setelah impairment. The estimated fair value of loans
dikurangi dengan beban penurunan nilai. and sharia receivables/financing, consumer
Estimasi nilai wajar dari kredit yang diberikan financing receivables, and net investment in
dan piutang/pembiayaan syariah, piutang finance leases represents the discounted
pembiayaan konsumen serta investasi bersih amount of estimated future cash flows
dalam sewa pembiayaan mencerminkan expected to be received. The fair value of
jumlah diskonto dari estimasi kini dari arus loans and consumer financing receivables is
kas masa depan yang diharapkan akan determined by discounting the expected future
diterima. Nilai wajar dari kredit yang cash flows at current market interest rates.
diberikan dan piutang/pembiayaan syariah,
piutang pembiayaan konsumen serta
investasi bersih dalam sewa pembiayaan
ditentukan dengan mendiskontokan arus kas
yang diharapkan pada tingkat suku bunga
pasar terkini.
(iv) Simpanan nasabah dan simpanan dari bank (iv) Deposits from customers and other banks,
lain, liabilitas atas efek-efek yang dijual securities sold under agreements to
dengan janji dibeli kembali, liabilitas repurchase, acceptance payables and other
akseptasi dan liabilitas lain-lain liabilities
Estimasi nilai wajar simpanan yang bisa The estimated fair value of deposits that can
ditarik kembali sewaktu-waktu, termasuk be withdrawn at any time, includes non-
simpanan tanpa bunga, adalah sebesar interest bearing deposits, is the payable
jumlah terutang/nilai tercatat ketika utang amount/carrying amount when the payable is
tersebut dibayarkan. paid.
Estimasi nilai wajar simpanan dengan tingkat The estimated fair value of fixed interest
suku bunga tetap, liabilitas atas efek-efek bearing deposits, securities sold under
yang dijual dengan janji dibeli kembali, agreements to repurchase, acceptance
liabilitas akseptasi dan liabilitas lain-lain yang payables and other liabilities not quoted in an
tidak memiliki kuotasi di pasar aktif active market is based on discounted cash
ditetapkan berdasarkan diskonto arus kas flows using interest rates for new debts with
dengan menggunakan suku bunga utang similar remaining maturity. As the remaining
baru dengan sisa jatuh tempo yang serupa. maturity is below one year, the carrying
Dikarenakan sisa jatuh tempo di bawah satu amount of fixed interest bearing deposits,
tahun, nilai tercatat dari simpanan dengan acceptance payables and other liabilities is a
tingkat bunga tetap, liabilitas akseptasi dan reasonable approximation of fair value.
liabilitas lain-lain adalah perkiraan yang
layak atas nilai wajar.
1486 PT Bank Mandiri (Persero) Tbk 419
Page 980
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities
(continued)
(v) Efek-efek yang diterbitkan, pinjaman yang (v) Debt securities issued, fund borrowings and
diterima dan pinjaman dan efek-efek subordinated loans and marketable securities
subordinasi
Nilai wajar agregat dihitung berdasarkan The aggregate fair values are calculated
harga pasar kuotasi. Jika informasi ini tidak based on quoted market prices. When
tersedia, model diskonto arus kas digunakan information is not available, a discounted cash
berdasarkan kurva yield terkini yang sesuai flow model is used based on the current yield
dengan sisa periode jatuh temponya. curve appropriate for the remaining term to
maturity.
(vi) Value at Risk (VaR) (vi) Value at Risk (VaR)
Dalam pelaksanaan pengelolaan risiko pasar The implementation of managing market risk of
trading, Bank menerapkan prinsip segregation of trading, the Bank’s applies segregation of duties
duties dengan cara melakukan pemisahan antara principle by separation front office unit (conduct
unit front office (melaksanakan transaksi trading), trading transaction), middle office unit (conduct
unit middle office (melaksanakan proses process of risk management as well as develop
manajemen risiko serta menyusun kebijakan dan policies and procedures) and back office unit
prosedur) dan unit back office (melaksanakan (conduct process of settlement transaction).
proses settlement transaksi).
Analisa risiko pasar atas aktivitas trading treasury Daily market risk analysis of trading treasury
dilakukan secara harian menggunakan activities using best practice approach by consider
pendekatan sesuai best practice yang ada dan internal and external policies, such as through
mengacu pada ketentuan internal dan eksternal calculation of VaR.
yang berlaku, salah satunya melalui perhitungan
VaR.
VaR adalah potensi kerugian maksimum dari VaR is the maximum potential loss from the Bank's
posisi portofolio Bank (open position) dengan portfolio position (open position) with a certain
confidence level dan holding period tertentu confidence level and holding period under normal
dalam kondisi pasar yang normal. Metode market conditions. The VaR calculation method
perhitungan VaR yang digunakan bank yaitu used by the bank is the Historical Simulation
metode Historical Simulation yang tidak method which does not require the assumption that
membutuhkan asumsi bahwa pergerakan faktor the movement of market factors is normally
pasar terdistribusi normal. Bank menghitung VaR distributed. The bank calculates VaR based on 250
berdasarkan 250 hari data faktor pasar historis. days of historical market factor data.
Realisasi VaR 31 Desember 2023 dan 2022 VaR realisation as of 31 December 2023 and 2022
(tidak diaudit) adalah sebagai berikut: (unaudited) are as follows:
2023
VaR VaR VaR VaR
Rata-rata/ Maksimum/ Minimum/ Akhir Periode/
Average Maximum Minimum End of period
VaR VaR VaR VaR
Jenis risiko Type of risk
Risiko suku bunga*) 24.583 47.974 12.661 18.991 Interest rate risk*)
Risiko nilai tukar 32.655 85.253 3.356 25.636 Foreign exchange risk
Total 37.289 86.076 15.257 33.058 Total
420 ANNUAL REPORT 2023 1487
Page 981
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(vi) Value at Risk (VaR) (lanjutan) (vi) Value at Risk (VaR) (continued)
Realisasi VaR 31 Desember 2023 dan 2022 VaR realisation as of 31 December 2023 and 2022
(tidak diaudit) adalah sebagai berikut (lanjutan): (unaudited) are as follows (continued):
2022
VaR VaR VaR VaR
Rata-rata/ Maksimum/ Minimum/ Akhir Periode/
Average Maximum Minimum End of period
VaR VaR VaR VaR
Jenis risiko Type of risk
Risiko suku bunga*) 30.661 59.043 11.150 37.069 Interest rate risk*)
Risiko nilai tukar 15.341 51.469 1.981 20.428 Foreign exchange risk
Total 35.415 73.388 14.180 42.614 Total
*) Hanya posisi trading book. *) Only trading book position
Bank melakukan backtesting untuk memastikan The Bank performs backtesting to ensure the
keakuratan metode perhitungan VaR dalam accuracy of the VaR calculation method in
memprediksi laba/rugi aktivitas treasury. Metode predicting the profit/loss of treasury activities.
backtesting dilakukan dengan membandingkan Backtesting method compares the daily profit/loss
laba/rugi harian dengan nilai VaR yang dihitung with the VaR calculated by the Bank.
oleh Bank.
Hasil backtesting periode Desember 2023 Backtesting result for the period December 2023
menunjukkan bahwa perhitungan VaR yang telah shows that the VaR calculation has been
dilakukan akurat, dimana jumlah penyimpangan performed accurately, where the number of
P/L terhadap daily VaR masih dapat diterima. irregularities of Profit/Loss to the daily VaR is still
acceptable.
(vii) Manajemen kas (vii) Cash management
Kas terdiri atas: Details of cash are as follows:
2023 2022
Jumlah Jumlah
ekuivalen ekuivalen
nosional nosional
mata uang mata uang
asing asing
(dalam ribuan)/ (dalam ribuan)/
Notional Notional
amount of amount of
foreign foreign
currency currency
equivalent equivalent
(in thousands) Rupiah (in thousands) Rupiah
Rupiah - 23.220.420 - 24.528.263 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 115.908 1.784.628 70.103 1.091.335 United States Dollar
Dolar Singapura 16.739 195.452 53.268 617.527 Singapore Dollar
Dolar Australia 29.345 308.730 33.128 349.762 Australian Dollar
Euro Eropa 24.152 411.511 21.974 364.359 European Euro
Yuan China 1.975 4.286 2.702 6.050 Chinese Yuan
Yen Jepang 581.383 63.301 387.217 45.618 Japanese Yen
Pound Sterling Inggris 3.202 62.835 2.056 38.631 Great Britain Pound Sterling
Dolar Hong Kong 6.124 12.068 15.787 31.520 Hong Kong Dollar
Lain-lain 23.934 368.509 8.973 139.694 Others
802.762 26.431.740 595.208 27.212.759
Pada tanggal-tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022, the cash
2022 saldo kas tersebut, sudah termasuk uang balance, including money at the ATM (Automatic
pada mesin ATM (Anjungan Tunai Mandiri), Teller Machine), amounted to Rp7,012,615 and
masing-masing sebesar Rp7.012.615 dan Rp7,615,386, respectively.
Rp7.615.386.
1488 PT Bank Mandiri (Persero) Tbk 421
Page 982
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(viii) Dampak Reformasi Acuan Suku Bunga (viii) Impact of Interest Rate Benchmark Reform
Pada tahun 2017, Financial Conduct Authority In 2017, the UK Financial Conduct Authority (FCA)
(FCA) Inggris mengumumkan rencana untuk announced plans to stop using LIBOR by the end of
menghentikan penggunaan LIBOR pada akhir 2020. In November 2020, the ICE Benchmark
tahun 2020. Pada November 2020, ICE Administration (IBA) officially announced plans to
Benchmark Administration (IBA) mengumumkan stop publishing the LIBOR benchmark interest rate.
secara resmi rencana untuk menghentikan In response to the latest conditions, on 05 March
publikasi suku bunga acuan LIBOR. Sebagai 2021, FCA announced a plan to partially suspend
tanggapan atas kondisi terbaru, pada tanggal 5 the publication of the LIBOR benchmark interest
Maret 2021, FCA mengumumkan rencana rate by the IBA which will be held in 2 (two) stages
penundaan sebagian penghentian publikasi suku as follows:
bunga acuan LIBOR oleh IBA tersebut yang akan
diadakan dalam 2 (dua) tahap sebagai berikut:
1. Pada 31 Desember 2021 untuk suku bunga 1. As of 31 December 2021, the reference interest
acuan LIBOR semua tenor dalam mata uang rate is LIBOR for all tenors in GBP, EUR, CHF
GBP, EUR, CHF dan JPY serta dalam mata and JPY and in USD for 1 (one) week and 2
uang USD untuk tenor 1 (satu) minggu dan 2 (two) months tenors.
(dua) bulan.
2. Pada 31 Desember 2023 untuk suku bunga 2. On 31 December 2023, the reference interest
acuan LIBOR dalam mata uang USD untuk rate is LIBOR in USD for the Overnight tenor, 1
tenor Overnight, 1 (satu) bulan, 3 (tiga) bulan, (one) month, 3 (three) months, 6 (six) months
6 (enam) bulan dan 12 (dua belas) bulan. and 12 (twelve) months.
Eksposur risiko Bank yang secara langsung The Bank's risk exposures that are directly affected
terdampak dari reformasi acuan suku bunga terdiri by the interest rate benchmark reform consist of a
dari portfolio kredit korporasi, transaksi derivatif portfolio of corporate loans, derivative transactions
dan borrowing yang menggunakan suku bunga and borrowing using the USD LIBOR benchmark
acuan USD LIBOR. interest rate.
Saat ini Bank telah berencana menggunakan suku Currently, the Bank plans to use the Secured
bunga acuan Secured Overnight Financing Rate Overnight Financing Rate (SOFR) benchmark
(SOFR) atau suku bunga acuan lain yang interest rate or other agreed benchmark interest rate
disepakati untuk menggantikan suku bunga acuan to replace the USD LIBOR benchmark interest rate.
USD LIBOR. Terkait suku bunga acuan SOFR, Regarding the SOFR benchmark interest rate, there
terdapat beberapa perbedaan antara USD LIBOR are several differences between USD LIBOR and
dan SOFR. USD LIBOR adalah “term rate”, yang SOFR. USD LIBOR is the “term rate”, which means
berarti USD LIBOR dipublikasikan untuk beberapa that USD LIBOR is published for several loan
periode pinjaman (sebagai contoh 3 (tiga) bulanan periods (for example 3 (three) months or 6 (six)
atau 6 (enam) bulanan) dan bersifat “forward months) and is “forward looking” (LIBOR is
looking” (LIBOR dipublikasikan pada awal published at the beginning of the period), while
periode), sedangkan SOFR merupakan suku SOFR is the rate “backward-looking” benchmark
bunga acuan yang bersifat “backward looking”, interest rate, based on the overnight interest rate of
berdasarkan suku bunga overnight dari transaksi actual transactions, and published at the end of the
actual, dan dipublikasikan pada akhir periode overnight period. In addition, LIBOR is an interest
overnight. Selain itu, LIBOR merupakan tingkat rate that has taken into account credit spreads,
suku bunga yang telah memperhitungkan credit while SOFR is currently an almost risk free interest
spread, sementara SOFR saat ini adalah suku rate based on US Treasury repurchase agreement
bunga yang hampir risk free berdasarkan transaksi (repo) market transactions. In order to make the
pasar repurchase agreement (repo) US Treasury. transition of contracts and agreements that currently
Untuk melakukan transisi atas kontrak dan refer to USD LIBOR to refer to the alternative
perjanjian yang saat ini mengacu ke USD LIBOR benchmark interest rate (SOFR), adjustments are
menjadi mengacu ke suku bunga acuan alternatif needed to ensure that the two benchmark interest
(SOFR), diperlukan penyesuaian untuk rates are economically equivalent.
memastikan bahwa kedua suku bunga acuan
tersebut secara ekonomis setara.
Pada tahun 2020, Bank telah membentuk komite, In 2020, the Bank has formed a committee,
yang terdiri dari unit kerja Treasury, Kredit, Risk, consisting of Treasury, Credit, Risk, IT, Legal,
IT, Legal, Compliance, dan Keuangan untuk Compliance, and Finance work units to formulate a
menyusun strategi transisi USD LIBOR. Komite USD LIBOR transition strategy. The LIBOR
Transisi LIBOR ini dibentuk untuk meminimalisasi Transition Committee was formed to minimize the
potensi disrupsi bisnis dan memitigasi risiko potential for business disruption and mitigate
operasional, hukum, kepatuhan serta keuangan. operational, legal, compliance and financial risks.
Inisiatif transisi LIBOR mempertimbangkan The LIBOR transition initiative considers changes to
perubahan pada sistem informasi, proses, information systems, processes, risk management
manajemen risiko, dan model valuasi instrumen and financial instrument valuation models and
keuangan serta mengkaji dampak akuntansi dan examines the impact of accounting and taxation.
perpajakan.
422 ANNUAL REPORT 2023 1489
Page 983
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(viii) Dampak Reformasi Acuan Suku Bunga (lanjutan) (viii) Impact of Interest Rate Benchmark Reform
(continued)
Dari segi manajemen risiko pasar, Bank telah In terms of market risk management, the Bank has
mengidentifikasi dan mengantisipasi perubahan identified and anticipated changes that will occur in
yang akan terjadi pada aspek - aspek antara lain aspects including changes in market data, which in
perubahan market data, yang selanjutnya turn will have an impact on the results of the mark to
berdampak pada hasil perhitungan mark to market, market calculation, VaR calculation and monitoring,
perhitungan dan monitoring VaR, dan perhitungan and other calculations related to market risk. With
lain - lain terkait risiko pasar. Terhadap perubahan- regard to these changes, the Bank has made
perubahan yang terjadi tersebut, Bank telah adjustments to the market risk management system
melakukan penyesuaian pada sistem manajemen and has reported system enhancement realisation
risiko pasar dan ketentuan internal terkait, serta to the regulator.
telah melaporkan realisasi enhancement pada
sistem ke Regulator.
Dalam hal kaitannya dengan risiko likuiditas, In terms of liquidity risk, changes in the LIBOR
perubahan atas suku bunga acuan LIBOR menjadi benchmark interest rate to another alternative
suku bunga acuan alternatif lain juga dapat benchmark interest rate may also have an impact on
berdampak pada kondisi likuiditas Bank. Dalam hal the Bank's liquidity condition. In this case, changes
ini, perubahan nominal pembayaran bunga kredit, in the nominal payment of credit interest, derivative
transaksi derivatif dan/atau bunga pinjaman dapat transactions and/or loan interest may affect the
berpengaruh pada nilai arus kas yang diterima value of cash flows received or paid by the Bank,
atau dibayarkan oleh Bank, antara lain yang including those measured in the Liquidity Coverage
terukur dalam indikator Liquidity Coverage Ratio Ratio (LCR) and Net Stable Funding Ratio (NSFR)
(LCR) dan Net Stable Funding Ratio (NSFR). indicators. However, this impact is not expected to
Namun demikian, dampak tersebut diperkirakan significantly affect the Bank's overall liquidity
tidak signifikan mempengaruhi kondisi likuiditas condition.
Bank secara keseluruhan.
Sebagai bentuk mitigasi risiko pasar, per posisi As a form of market risk mitigation, as of
31 Desember 2023, Bank telah mengidentifikasi 31 December 2023, the Bank has identified the
kebutuhan perubahan pada sistem informasi dan need for changes to the information system and the
Bank telah melakukan penyesuaian pada sistem Bank has made adjustments to the system. The
tersebut. Bank juga telah melakukan kajian yang Bank has also conducted studies needed in the
dibutuhkan dalam proses transisi terkait proses transition process related to the process and model
dan model valuasi instrumen keuangan. Saat ini of the valuation of financial instruments. Currently,
Bank telah melakukan komunikasi dengan the Bank has communicated with affected
counterparty dan/atau nasabah yang terdampak counterparties and/or customers to provide the
untuk memberikan informasi terkini terkait latest information regarding changes that may occur
perubahan yang mungkin terjadi akibat dari as a result of the reform of the interest rate
reformasi acuan suku bunga, secara khusus USD reference, specifically USD LIBOR, either through
LIBOR, baik melalui sosialisasi, diskusi maupun socialization, discussion or in writing. The Bank has
tertulis. Bank telah mengidentifikasi area yang identified areas that have a significant risk of
memiliki risiko yang signifikan terhadap discontinuing USD LIBOR, namely developing
penghentian USD LIBOR, yaitu melakukan information systems and adjusting business
pengembangan pada sistem informasi dan processes to accommodate the use of alternative
penyesuaian proses bisnis untuk dapat reference interest rates, conducting contract
mengakomodasi penggunaan suku bunga acuan amendments/repapering and/or reviewing fallback
alternatif, melakukan amendemen clauses on existing contracts. In addition to carrying
kontrak/repapering dan/atau melakukan kajian out continuous efforts in monitoring the latest
fallback clause pada kontrak existing. Selain conditions related to the USD LIBOR transition, the
melakukan usaha berkelanjutan dalam Bank has also conducted more intensive
pemantauan kondisi terkini terkait transisi USD discussions with industry players both from within
LIBOR, Bank juga telah melakukan diskusi lebih and outside the country in the context of
intensif dengan pelaku industri baik yang berasal benchmarking and communication with Regulators
dari dalam maupun luar negeri dalam rangka to ensure the transition of changes in the
benchmark serta komunikasi dengan Regulator benchmark interest rate from USD LIBOR to
untuk memastikan transisi perubahan suku bunga alternative interest rates went well, also to minimize
acuan dari USD LIBOR ke suku bunga acuan the risk arising from the transition process. As a
alternatif berjalan dengan baik, sekaligus long-term follow-up, the Bank will continuously
meminimalisasi risiko yang muncul dari proses assess and prepare for mitigation of the risks that
transisi tersebut. Sebagai tindak lanjut jangka will arise from the said USD LIBOR transition.
panjang, Bank akan secara berkelanjutan menilai
dan mempersiapkan mitigasi atas risiko yang akan
timbul dari transisi USD LIBOR dimaksud.
1490 PT Bank Mandiri (Persero) Tbk 423
Page 984
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(viii) Dampak Reformasi Acuan Suku Bunga (lanjutan) (viii) Impact of Interest Rate Benchmark Reform
(continued)
Berikut adalah informasi kuantitatif tentang The following is quantitative information about
instrumen keuangan yang belum beralih ke acuan financial instruments that have not yet switched to
suku bunga alternatif pada tanggal 31 Desember alternative reference rates as of 31 December 2023
2023 dan 2022, yang menunjukkan secara and 31 December 2023, which separately shows
terpisah aset keuangan non derivatif kredit non-derivative corporate credit financial assets,
korporasi, liabilitas keuangan non derivatif borrowing, and derivative non-derivative financial
borrowing dan derivatif (Bank Mandiri saja). liabilities (bank only).
2023
Aset/ Liabilitas/
Assets Liabilities
Non Derivatif Non Derivatives
Kredit yang diberikan - - Loans
Pinjaman yang diterima - - Fund borrowings
Nilai kontrak
USD nilai penuh/
Contract Value Nilai wajar/
Full USD Fair Value
Derivatif Derivatives
Tagihan derivatif 177.050.000 110.120 Derivatives receivables
Liabilitas derivatif 20.000.000 (18.463) Derivatives liabilities
2022
Aset/ Liabilitas/
Assets Liabilities
Non Derivatif Non Derivatives
Kredit yang diberikan 101.863.963 - Loans
Pinjaman yang diterima - (6.189.545) Fund borrowings
Nilai kontrak
USD nilai penuh/
Contract Value Nilai wajar/
Full USD Fair Value
Derivatif Derivatives
Tagihan derivatif 1.303.785.646 978.504 Derivatives receivables
Liabilitas derivatif 1.104.892.187 (848.192) Derivatives liabilities
C. Risiko operasional C. Operational risk
Risiko operasional adalah risiko akibat Operational risk is a risk due to inadequacy and/or
ketidakcukupan dan/atau tidak berfungsinya dysfunctional internal process, human error,
proses internal, kesalahan manusia, kegagalan systems failure or external factors which impact the
sistem atau adanya faktor eksternal yang Bank’s operations. The effectiveness of operational
mempengaruhi operasional Bank. Pengelolaan risk management can reduce losses due to
atas risiko operasional secara efektif dapat operational risk.
menekan kerugian akibat risiko operasional.
Dalam rangka mengelola risiko operasional secara In order to the achieve the effectiveness of
efektif, Bank menyusun kerangka kerja yang operational risk management, the Bank has
mengacu pada regulasi Bank Indonesia, Otoritas established a framework based on Bank Indonesia,
Jasa Keuangan, Basel dan best practice di industri Financial Services Authority, Basel and best
baik lokal maupun global. Bank saat ini telah practice in both local and global industries. The
memiliki Kebijakan Manajemen Risiko, Standar Bank has implemented Bank Mandiri’s Risk
Prosedur Operasional Manajemen Risiko Management Policy, Standard Operating
Operasional dan Petunjuk Teknis Operasional Procedures for Operational Risk Management and
Manajemen Risiko Operasional, yang meliputi Technical Guidelines for Operational Risk
aspek governance maupun sistem pelaporan. Management covering both aspects of governance
and reporting systems.
424 ANNUAL REPORT 2023 1491
Page 985
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
C. Risiko operasional (lanjutan) C. Operational risk (continued)
Managing risk through operation Managing risk through operation
Dalam pengelolaan risiko operasional, Bank telah: In managing operational risk, the Bank has:
(i) Menetapkan risk governance pengelolaan (i) Established risk governance of operational
risiko operasional. risk management.
(ii) Menetapkan kebijakan dan prosedur serta (ii) Established policies and procedures and
melakukan review secara berkala. conducts periodic review.
(iii) Menetapkan operational risk appetite (iii) Established operational risk appetite
statement. statement.
(iv) Menyusun metodologi dan perangkat (iv) Designed methodologies and tools for
pengelolaan risiko operasional. operational risk management.
(v) Mengembangkan dan (v) Developed and implemented Risk
mengimplementasikan program Risk Awareness Program for managing
Awareness pengelolaan risiko operasional operational risk for all employees.
terhadap seluruh karyawan.
(vi) Mendesain, mengembangkan dan (vi) Designed, developed, and implemented
mengimplementasikan Operational Risk Operational Risk Management System.
Management System.
(vii) Menjalankan implementasi pengelolaan (vii) Implemented the operational risk
risiko operasional ke seluruh unit kerja management to the all units (Head Office
(Kantor Pusat dan Kantor Wilayah) and Regional Offices) including the
termasuk implementasi Operational Risk operational risk management tools (ORM
Management Tools (ORM Tools). Tools).
(viii) Melaksanakan monitoring dan pelaporan (viii) Performed monitoring and reporting for
internal maupun eksternal (regulator). internal and external (regulator).
(ix) Mengembangkan kompetensi standar untuk (ix) Developed standard competencies for
pegawai yang terlibat dalam aktivitas employees involved in the implementation of
implementasi kerangka kerja manajemen operational risk management framework
risiko operasional. activities.
Pelaksanaan operational risk governance The implementation of operational risk governance
dilakukan melalui: begins with:
(i) Pengawasan aktif Dewan Komisaris dan (i) Active monitoring by Board of Commissioners
Direksi and Directors
(ii) Pelaksanaan pengelolaan risiko operasional (ii) The implementation of operational risk
disupervisi oleh Direktur Manajemen Risiko management is supervised by Director of Risk
yang didukung dengan keterlibatan: Management which supported by the
involvement of:
• Risk Management & Credit Policy • Risk Management & Credit Policy
Committee Committee
• Unit Kerja Pembina Manajemen Risiko • Operational Risk Management and
Operasional Development Unit
• Unit Kerja Manajemen Risiko • Operational Risk Management Unit
Operasional
• Unit Kerja Pemilik dan Pengendali • Business Unit and Risk Controlling Unit
Risiko
• Unit Kerja Kepatuhan • Compliance Unit
• Unit Kerja Internal Audit • Internal Audit Unit
Bank telah menetapkan kebijakan dan prosedur The Bank has established internal policies and
internal dalam Manajemen Risiko Operasional procedures for Operational Risk Management
yang mengacu pada Kebijakan Manajemen referred to as Risk Management Policy, which is the
Risiko, yang menjadi landasan implementasi basis of risk management implementation.
manajemen risiko.
1492 PT Bank Mandiri (Persero) Tbk 425
Page 986
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
C. Risiko operasional (lanjutan) C. Operational risk (continued)
Managing risk through operation (lanjutan) Managing risk through operation (continued)
Terkait dengan ORM Tools, ORM Tools yang The ORM Tools used by the Bank are:
dipergunakan Bank adalah: (i) Risk & Control Self Assessment (RCSA), is a
(i) Risk & Control Self Assessment (RCSA), register of risk identification and main control
merupakan sebuah register atas identifikasi of the business processes within the Bank,
risiko dan kontrol utama dari proses bisnis where inherent risk rating and control
yang ada di Bank, yang secara periodik effectiveness either through control testing or
dilakukan penilaian/assessment terhadap by consensus are periodically assessed. The
inherent risk rating dan efektivitas kontrol baik testing of inherent risk rating and control rating
melalui pengujian kontrol (Control Testing) generated residual risk value which become a
maupun secara konsensus. Penilaian component of operational risk profile. The
inherent risk rating dan control rating residual risk level is minimized by taking
menghasilkan nilai residual risk dan menjadi necessary mitigations before risk occurs.
bagian dari profil risiko operasional. Tingkat
risiko residual dijaga seminimal mungkin
dengan mengambil tindakan yang diperlukan
untuk mitigasi sebelum risiko terjadi.
(ii) Loss Event Database, merupakan database (ii) Loss Event Database, is a database of
insiden risiko operasional yang dicatat secara operational risk incidents which recorded on
risk based dengan tujuan sebagai lesson risk based basis as a lesson learned,
learned, pemantauan tindak lanjut perbaikan remediation monitoring and future
kedepannya, serta sebagai salah satu improvements, also as a component for
komponen untuk perhitungan modal risiko calculation of operational risk capital
operasional (regulatory capital charge) calculation (regulatory capital charge) with the
metode Standardized Approach (SA). Standardized Approach (SA) method.
(iii) Key Indicator (KI), merupakan early warning (iii) Key Indicator (KI), is an early warning signal in
signal dalam pengelolaan risiko operasional operational risk management with the aim that
dengan tujuan agar upaya mitigasi dapat mitigation efforts can be immediately
segera ditentukan dan dilaksanakan sebelum determined and implemented before a risk
sebuah risiko terjadi. KI mengindikasikan occurs. KI indicates the probability that a risk
besar kecilnya kemungkinan suatu risiko akan will occur (risk based) or indicates the
terjadi (risk based) atau mengindikasikan probability that a control is not implemented
besar kecilnya kemungkinan suatu kontrol properly (control based). KI is set a threshold
tidak dilaksanakan sebagaimana mestinya (threshold) and its realization score is
(control based). KI ditetapkan ambang recorded periodically.
batasnya (threshold) dan dicatat skor
realisasinya secara berkala.
(iv) Issue & Action Management (IAM), (iv) Issue & Action Management (IAM), is a tool to
merupakan perangkat untuk memantau tindak monitor follow-up action that have been
lanjut yang telah disusun atas isu-isu yang designed on identified issues through various
ditemukan dari berbagai sumber, seperti dari activities, such as Control Testing, incident,
hasil Control Testing, hasil monitoring Key key indicator monitoring result, self identified
Indicator, terjadinya insiden, teridentifikasinya issued and other.
suatu permasalahan (self-identified issue) dan
lainnya.
(v) Capital Modelling, merupakan model (v) Capital Modelling, an operational capital
perhitungan modal risiko operasional calculation model (regulatory capital charge)
(regulatory capital charge) sesuai regulasi that complies with applicable regulations.
yang berlaku.
Sebagai output dari proses Manajemen Risiko As the output of Operational Risk Management
Operasional, akan dihasilkan profil risiko process, each unit generates operational risk profile
operasional yang di review oleh unit Internal Audit, reviewed by Internal Audit unit and presented to the
dipresentasikan kepada Direksi dan Dewan Board of Commissioners and directors, and
Komisaris, serta dilaporkan dalam bentuk Laporan submitted to the regulators periodically in the form of
Tingkat Kesehatan Bank (Risk Based Bank Risk Based Bank Rating and Risk Profile. In
Rating) dan Profil Risiko yang disampaikan addition, in order to manage operational risk, there
kepada Regulator secara periodik. Selain itu, is an operational risk management reports that are
dalam rangka pengelolaan risiko operasional submitted to management as a monitoring tool and
terdapat laporan pengelolaan risiko operasional consideration for priority decision making.
yang disampaikan kepada manajemen sebagai
sarana monitoring dan bahan pertimbangan untuk
mengambil tindakan prioritas.
426 ANNUAL REPORT 2023 1493
Page 987
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
C. Risiko operasional (lanjutan) C. Operational risk (continued)
Managing risk through capital Managing risk through capital
Sesuai ketentuan, Bank menggunakan According to the regulations, the Bank utilizes the
Standardized Approach (SA)/Pendekatan Standar Standardized Approach (SA) in accordance with
sesuai SEOJK No. 06/SEOJK.03/2020 untuk SEOJK No. 06/SEOJK.03/2020 for operational risk
perhitungan beban modal risiko operasional. capital charges calculation. The calculation of the
Perhitungan ATMR dengan Pendekatan Standar Risk Weighted Assets (RWA) using Standardized
dilakukan setiap tahun berdasarkan data Approach is performed annually based on
Komponen Kerugian Risiko Operasional selama Operational Risk Loss Components data for the last
10 (sepuluh) tahun terakhir dan data Komponen 10 (ten) years and Business Indicator Components
Indikator Bisnis selama 3 (tiga) tahun terakhir. data for the last 3 (three) years. The result of
Hasil perhitungan dari beban modal risiko calculation of operational risk capital charges for
operasional Bank Mandiri (Bank Mandiri saja) Bank Mandiri (Bank Only) as of 31 December 2023
pada tanggal 31 Desember 2023 adalah sebesar amounted to Rp4,697,622.24 while for consolidation
Rp4.697.622,24 sedangkan secara konsolidasian (Bank Mandiri and its subsidiaries) amounted to
(Bank Mandiri dengan perusahaan anak) adalah Rp5,466,589.11. Based on these operational risk
sebesar Rp5.466.589,11. Berdasarkan nilai beban capital charges values, RWA for operational risk as
modal risiko operasional tersebut, nilai ATMR of 31 December 2023 amounted to Rp58,720,278
risiko operasional pada tanggal 31 Desember (Bank Only) and Rp68,332,363.88 (consolidated).
2023 adalah sebesar Rp58.720.278 (Bank Mandiri
saja) dan Rp68.332.363,88 (konsolidasian).
63. PERJANJIAN, KOMITMEN DAN KONTINJENSI 63. SIGNIFICANT AGREEMENTS, COMMITMENTS AND
PENTING CONTINGENCIES
a. Perjanjian integrated banking system dengan a. Integrated banking system agreement with
vendor vendor
Pada tanggal 28 Mei 2019, Bank Mandiri On 28 May 2019, Bank Mandiri entered into an
mengadakan perjanjian dengan vendor untuk agreement with vendors to enhance eMAS
menambah fitur eMAS sesuai perjanjian features related to the 2019 Application
Application Management 2019 menggunakan Management agreement with the blanket order
system blanket order dengan nilai maksimum system with a maximum contract value of 6,141
sebanyak 6.141 mandays. Pada tanggal mandays. On 31 December 2023 the payment
31 Desember 2023 dari nilai kontrak sebesar realisation amounted to USD4,898,670.82 (full
USD4.898.670,82 (nilai penuh), Bank telah amount) and the Bank has recorded the payment
melakukan pembukuan sebagai aset tetap realisation as a fixed asset amounted to
sebesar USD4.869.245,87 (nilai penuh) dengan USD4,869,245.87 (full amount) with the estimated
estimasi penyelesaian pada tanggal project completion on 31 December 2023 is
31 Desember 2023 adalah 99,40%. 99.40%.
Pada tanggal 25 Mei 2021, Bank Mandiri On 25 May 2021, Bank Mandiri entered into an
mengadakan perjanjian dengan vendor untuk agreement with vendors to add eMAS features
menambah fitur eMAS sesuai perjanjian according to the 2021 Application Management
Application Management 2021 menggunakan agreement using a blanket order system with a
system blanket order dengan nilai maksimum maximum contract value of 1,870 mandays. On
sebanyak 1.870 mandays. Pada tanggal 31 December 2023, out of a contract value
31 Desember 2023 dari nilai kontrak sebesar amounted to USD1,513,307.45 (full amount) the
USD1.513.307,45 (nilai penuh), Bank telah Bank has recorded it as fixed assets amounted to
melakukan pembukuan sebagai aset tetap USD1,501,340.95 (full amount) with the estimated
sebesar USD1.501.340,95 (nilai penuh) dengan project completion position on 31 December 2023
estimasi penyelesaian pada tanggal is 99.21%.
31 Desember 2023 adalah 99,21%.
Pada tanggal 18 November 2021, Bank Mandiri On 18 November 2021, Bank Mandiri entered into
mengadakan perjanjian dengan vendor untuk an agreement with vendors to add eMAS features
menambah fitur eMAS sesuai perjanjian according to the 2022 Application Management
Application Management 2022 menggunakan agreement using a blanket order system with a
system blanket order dengan nilai maksimum maximum contract value of 1,870 mandays. On
sebanyak 1.870 mandays. Pada tanggal 31 December 2023, out of a contract value
31 Desember 2023 dari nilai kontrak sebesar amounted to USD1,626,226.15 (full amount) the
USD1.626.226,15 (nilai penuh), Bank telah Bank has recorded it as fixed assets amounted to
melakukan pembukuan sebagai aset tetap USD1,589,068.08 (full amount) with the estimated
sebesar USD1.589.068,08 (nilai penuh) dengan project completion on 31 December 2023 is
estimasi penyelesaian pada tanggal 97.72%.
31 Desember 2023 adalah 97,72%.
1494 PT Bank Mandiri (Persero) Tbk 427
Page 988
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
63. PERJANJIAN, KOMITMEN DAN KONTINJENSI 63. SIGNIFICANT AGREEMENTS, COMMITMENTS AND
PENTING (lanjutan) CONTINGENCIES (continued)
a. Perjanjian integrated banking system dengan a. Integrated banking system agreement with
vendor (lanjutan) vendor (continued)
Pada tanggal 19 Oktober 2022, Bank Mandiri On 19 October 2022, Bank Mandiri entered into an
mengadakan perjanjian dengan vendor untuk agreement with vendors to add eMAS features
menambah fitur eMAS sesuai perjanjian according to the 2023 Application Management
Application Management 2023 menggunakan agreement using a blanket order system with a
system blanket order dengan nilai maksimum maximum contract value of 350 mandays. On
sebanyak 350 mandays. Pada tanggal 31 December 2023, out of a contract value
31 Desember 2023 dari nilai kontrak sebesar amounted to USD397,094.54 (full amount) the
USD397.094,54 (nilai penuh), Bank telah Bank has recorded it as fixed assets amounted to
melakukan pembukuan sebagai aset tetap USD340,965.74 (full amount) with the estimated
sebesar USD340.965,74 (nilai penuh) dengan project completion on 31 December 2023 is
estimasi penyelesaian pada tanggal 85.87%.
31 Desember 2023 adalah 85,87%.
Perikatan antara Bank Mandiri dengan pihak Bank Mandiri and related parties have complied
terkait telah mengikuti syarat dan ketentuan yang the mutually agreed terms and conditions.
disepakati bersama.
b. Perkara hukum b. Legal matters
Bank saat ini masih menghadapi permasalahan Currently, the Bank has a number of outstanding
hukum diantaranya dengan debitur dan/atau litigation cases, including lawsuits with debtors
pemilik dana sebagai akibat adanya perselisihan and/or fund owners due to disputes that had been
perjanjian yang telah diputus oleh Pengadilan decided by the Court where the Bank was convicted
dimana Bank dihukum untuk membayar ganti rugi by the Court to pay compensation amounted to
sebesar Rp6.871. Saat ini Bank masih dalam Rp6,871. Currently, the Bank is still in the legal
proses/upaya hukum keberatan terhadap process to appeal against the decision.
putusan.
Jumlah klaim terhadap Bank Mandiri atas The Bank’s total potential financial exposure
tuntutan hukum yang belum selesai pada tanggal arising from outstanding lawsuits as of 31
31 Desember 2023 dan 2022 masing-masing December 2023 and 2022 amounted to Rp541,727
sebesar Rp541.727 dan Rp695.233. Pada and Rp695,233, respectively. As of 31 December
tanggal 31 Desember 2023 dan 2022, Bank 2023 and 2022, the Bank has provided a provision
Mandiri telah membentuk cadangan masing- amounted to Rp90,893 and Rp111,298,
masing sebesar Rp90.893 dan Rp111.298 dan respectively and believes that the provision is
berpendapat bahwa cadangan yang dibentuk adequate.
telah memadai.
c. Trade Agreement dengan Asian Development c. Trade Agreement with Asian Development Bank
Bank
Pada tanggal 25 November 2009, Bank Mandiri On 25 November 2009, Bank Mandiri has signed a
telah menandatangani perjanjian kerjasama contractual agreement with Asian Development
dengan Asian Development Bank (“ADB”) melalui Bank (“ADB”) through Trade Finance Facilitation
Trade Finance Facilitation Program (“TFFP”), Program (“TFFP”) which are Confirmation Bank
yaitu Confirmation Bank Agreement (“CBA”) dan Agreement (“CBA”) and Issuing Bank Agreement
Issuing Bank Agreement (“IBA”). (“IBA”).
Berdasarkan CBA dan IBA, Bank Mandiri dapat Based on CBA and IBA, Bank Mandiri can act
bertindak baik sebagai confirming bank maupun either as confirming bank or issuing bank for
sebagai issuing bank bagi transaksi ekspor impor customers import-export transactions with Letter of
nasabah dengan basis Letter of Credit (“L/C”). Credit (L/C) arrangement. As a confirming bank,
Sebagai confirming bank, Bank Mandiri dapat Bank Mandiri can request a guarantee from ADB
diberikan jaminan oleh ADB atas L/C yang for L/C issued by issuing bank and as issuing bank,
diterbitkan oleh issuing bank dan sebagai issuing therefore Bank Mandiri can obtain confirmation
bank maka Bank Mandiri dapat diberikan guarantee from ADB for L/C that has been issued.
confirmation guarantee oleh ADB atas L/C yang
diterbitkan.
428 ANNUAL REPORT 2023 1495
Page 989
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
63. PERJANJIAN, KOMITMEN DAN KONTINJENSI 63. SIGNIFICANT AGREEMENTS, COMMITMENTS AND
PENTING (lanjutan) CONTINGENCIES (continued)
c. Trade Agreement dengan Asian Development c. Trade Agreement with Asian Development Bank
Bank (lanjutan) (continued)
Skema TFFP tersebut merupakan program ADB TFFP scheme is a program initiated by ADB to
untuk memfasilitasi transaksi perdagangan facilitate the L/C based trade transactions within
berbasis L/C di negara-negara berkembang Asia Asian developing countries to increase the trade-
untuk mendorong tingkat pertumbuhan volume volume growth. Becoming a participant in this
perdagangan. Dengan menjadi partisipan dalam program, Bank Mandiri will have an easier access
TFFP ini, Bank Mandiri memiliki peluang untuk to increase its trade volume and to open new
trade volume dan membuka bisnis baru business opportunities especially to countries in
khususnya dengan bank dari negara-negara ADB program.
yang termasuk dalam program ADB.
64. JAMINAN PEMERINTAH TERHADAP LIABILITAS 64. GOVERNMENT GUARANTEE FOR PAYMENT
PEMBAYARAN BANK UMUM OBLIGATIONS OF COMMERCIAL BANKS
Berdasarkan Undang-undang Republik Indonesia No. Based on the Law of the Republic of Indonesia No. 24
24 tahun 2004 tanggal 22 September 2004 year 2004 dated 22 September 2004 as amended by
sebagaimana telah diubah oleh Peraturan Pemerintah Government Regulation in Lieu of Law No. 3 year 2008
Pengganti Undang-undang Republik Indonesia No. 3 concerning Amendments to Law No. 24 year 2004
tahun 2008 tentang Perubahan atas Undang-undang regarding the Deposit Insurance Corporation. The
No. 24 tahun 2004 tentang Lembaga Penjamin Government of Republic Indonesia has established an
Simpanan, Pemerintah telah membentuk lembaga independent agency called Deposit Insurance
penjaminan independen, yaitu Lembaga Penjamin Corporation (“LPS”), LPS guarantee public funds,
Simpanan (“LPS”) untuk menjamin dana masyarakat including funds from other banks in form of demand
termasuk dana dari bank lain dalam bentuk giro, deposits, time deposits, certificates of deposit, savings
deposito, sertifikat deposito, tabungan dan/atau and/or other equivalent deposits.
bentuk lainnya yang dipersamakan dengan itu.
Berdasarkan Salinan Peraturan Lembaga Penjamin Based on the LPS No. 1/PLPS/2023 dated 22 May
Simpanan No. 1/PLPS/2023 tanggal 22 Mei 2023 2023 regarding the Deposit Guarantee Program, the
tentang Program Penjaminan Simpanan, besarnya maximum guaranteed amount for each customer in one
saldo yang dijamin untuk setiap nasabah pada satu bank is Rp2,000,000,000 (full amount).
bank adalah paling tinggi sebesar Rp2.000.000.000
(nilai penuh).
Suku bunga simpanan LPS pada tanggal The interest rate of LPS as of 31 December 2023 and
31 Desember 2023 dan 2022 masing-masing adalah 2022 for deposits denominated in Rupiah is 4.25% and
sebesar 4,25% dan 3,75% untuk simpanan dalam 3.75%, respectively, for deposits denominated in
mata uang Rupiah dan masing-masing sebesar foreign currencies is 2.25% and 1.75%, respectively.
2,25% dan 1,75% untuk simpanan dalam mata uang
asing.
65. PERUBAHAN AKTIVITAS PENDANAAN 65. CHANGES IN FINANCING ACTIVITIES
Perubahan pada liabilitas yang timbul dari aktivitas Changes in liabilities arising from financing activities in
pendanaan pada laporan arus kas konsolidasian the consolidated statement of cash flow are as follow:
adalah sebagai berikut:
Non-arus kas/Non-cash flow
1 Januari Selisih kurs/ 31 Desember
2023/ Differences 2023/
1 January Arus kas/ due to Lainnya/ 31 December
2023 Cash flow exchange rate Others 2023
Efek-efek yang diterbitkan 45.774.139 4.745.379 (46.047) 44.293 50.517.764 Debt securities issued
Pinjaman yang diterima 62.840.118 32.233.688 366.834 4.819 95.445.459 Fund borrowing
Pinjaman dan efek-efek Subordinated loans and
subordinasi 633.333 (417.151) (678) (333) 215.171 marketable securities
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements
janji dibeli kembali 24.325.475 11.611.121 (352.682) 746.150 36.330.064 to repurchase liabilities
Total liabilitas dari aktivitas Total liabilities from
pendanaan 133.573.065 48.173.037 (32.573) 794.929 182.508.458 financing activities
1496 PT Bank Mandiri (Persero) Tbk 429
Page 990
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. PERUBAHAN AKTIVITAS PENDANAAN (lanjutan) 65. CHANGES IN FINANCING ACTIVITIES (continued)
Perubahan pada liabilitas yang timbul dari aktivitas Changes in liabilities arising from financing activities in
pendanaan pada laporan arus kas konsolidasian the consolidated statement of cash flow are as follow
adalah sebagai berikut (lanjutan): (continued):
Non-arus kas/Non-cash flow
1 Januari Selisih kurs/ 31 Desember
2022/ Differences 2022/
1 January Arus kas/ due to Lainnya/ 31 December
2022 Cash flow exchange rate Others 2022
Efek-efek yang diterbitkan 45.138.342 (1.481.434) 2.186.689 (69.458) 45.774.139 Debt securities issued
Pinjaman yang diterima 51.398.940 10.833.185 605.872 2.121 62.840.118 Fund borrowing
Pinjaman dan efek-efek Subordinated loans and
subordinasi 637.143 (12.900) 8.858 232 633.333 marketable securities
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements
janji dibeli kembali 5.427.998 18.642.798 254.679 - 24.325.475 to repurchase liabilities
Total liabilitas dari aktivitas Total liabilities from
pendanaan 102.602.423 27.981.649 3.056.098 (67.105) 133.573.065 financing activities
66. STANDAR AKUNTANSI KEUANGAN BARU/REVISI 66. NEW (REVISED) FINANCIAL ACCOUNTING
STANDARDS
Amendemen dan Pernyataan Standar Akuntansi Amendments and Improvements of Indonesian
Keuangan (“PSAK”) baru yang telah disahkan oleh Financial Accounting Standards and Interpretations that
Dewan Standar Akuntansi Keuangan (“DSAK”) - are issued by the Indonesian Financial Accounting
Ikatan Akuntan Indonesia (“IAI”), tetapi belum berlaku Standards Board (“FASB”) - Institute of Indonesia
efektif untuk laporan keuangan selama periode Chartered Accountants (“IAI”), but not yet effective for
berjalan diungkapkan di bawah ini. Grup bermaksud current year financial statements are disclosed below.
untuk menerapkan amendemen dan penyesuaian The Group intends to adopt these standards, if
PSAK tersebut, jika dipandang relevan, saat telah applicable, when they become effective.
menjadi efektif.
Berlaku efektif setelah tanggal 1 Januari 2024: Effective on 1 January 2024:
- Kerangka Standar Pelaporan Keuangan - Indonesia Financial Reporting Standard
Indonesia (“KSPKI”) dan perubahan nomor PSAK Framework (“KSPKI”) and amendement to SFAS
dan ISAK dalam Standar Akuntansi Keuangan and IFAS number, are effective on 1 January 2024.
Indonesia (sebelumnya Standar Akuntansi KSPKI regulate the SFAS pillars, criteria and
Keuangan), berlaku efektif tanggal 1 Januari shifting between pillars that apply in Indonesia,
2024. KSPKI mengatur pilar SAK yang berlaku di while amendement to SFAS and IFAS number
Indonesia, kriteria, dan perpindahan antar pilar determine the number for SFAS and IFAS which
SAK, sedangkan perubahan nomor mengatur refering to IFRS Accounting Standards, local
ketentuan penomoran PSAK dan ISAK yang accounting standards, and syariah accounting
mengacu pada IFRS Accounting Standards, standards.
lokal, dan syariah.
- Amendemen PSAK 201 tentang “Penyajian - Amendments to SFAS No. 201 on “Presentation of
Laporan Keuangan” terkait “Liabilitas Jangka Financial Statements” regarding “Non-Current
Panjang dengan Kovenan”. Penerapan Liabilites with Covenant”. The implementation
amendemen tersebut berlaku efektif sejak effective on 1 January 2024 in accordance with the
1 Januari 2024 sesuai dengan perubahan amended effective date of SFAS No. 201
tanggal berlaku efektifnya Amendemen PSAK Amendments on “Presentation of Financial
201 tentang “Penyajian Laporan Keuangan” Statements” for “Classification of Liabilites as
terkait “Klasifikasi Liabilitas sebagai Jangka Current or Non-current” from effective on
Pendek atau Jangka Panjang” yang sebelumnya 1 January 2023 to 1 January 2024.
berlaku efektif sejak 1 Januari 2023 menjadi
1 Januari 2024.
430 ANNUAL REPORT 2023 1497
Page 991
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
66. STANDAR AKUNTANSI KEUANGAN BARU/REVISI 66. NEW (REVISED) FINANCIAL ACCOUNTING
(lanjutan) STANDARDS (continued)
Berlaku efektif setelah tanggal 1 Januari 2024 Effective on 1 January 2024 (continued):
(lanjutan):
- Amendemen PSAK 116 tentang “Sewa” terkait - Amendments to SFAS No. 116 on “Lease” for
Liabilitas Sewa dalam Jual dan Sewa-Balik. Lease Liabiliy in a Sale and Leaseback. This
Amendemen tersebut mengadopsi seluruh amendment adopts all the regulation in IFRS 16
pengaturan dalam Amendemen IFRS 16 tentang Amendment on “Lease” regarding “Lease Liability
“Lease” terkait “Lease Liability in a Sale and in a Sale and Leaseback”. This implementation
Leaseback”. Penerapan amendemen ini dimulai starts on 1 January 2024 and early implementation
untuk periode tahun buku yang dimulai pada atau is permitted.
setelah tanggal 1 Januari 2024 dan penerapan
lebih dini diperkenankan.
Berlaku efektif setelah tanggal 1 Januari 2025: Effective on 1 January 2025:
- PSAK 117 tentang “Kontrak Asuransi”, yang - SFAS No. 117, "Insurance Contract", adopted from
diadopsi dari IFRS 17, berlaku efektif 1 Januari IFRS 17, is effective 1 January 2025, with early
2025, dengan penerapan dini diperkenankan adoption permitted for entities that have also
untuk entitas yang juga telah menerapkan applied SFAS No. 109 concerning “Financial
PSAK 109 tentang “Instrumen Keuangan” dan Instruments” and SFAS No. 115 concerning
PSAK 115 tentang “Pendapatan dan Kontrak “Revenue and Contracts with Customers”.
dengan Pelanggan”.
Grup masih dalam proses melakukan evaluasi atas The Group is still in the process of evaluating the
dampak dari amendemen dan PSAK baru tersebut di impact of the amendments and new SFAS mentioned
atas terhadap laporan keuangan konsolidasian Grup. above to the Group's consolidated financial statements.
67. INFORMASI TAMBAHAN 67. SUPPLEMENTARY INFORMATION
Informasi keuangan tambahan Supplementary Financial Information
Informasi yang disajikan pada lampiran 1 - 4 The additional information presented in appendix 1 - 4
merupakan informasi keuangan tambahan PT Bank is a supplementary financial information of
Mandiri (Persero) Tbk., Entitas Induk, yang PT Bank Mandiri (Persero) Tbk., the Parent Entity,
menyajikan penyertaan Bank pada Entitas Anak which presents the Bank’s investment in its
berdasarkan metode biaya. Subsidiaries using cost method.
1498 PT Bank Mandiri (Persero) Tbk 431
Page 992
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN POSISI KEUANGAN - ENTITAS INDUK STATEMENTS OF FINANCIAL POSITION - PARENT ENTITY
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2023 2022
ASET ASSETS
Kas 20.866.568 20.852.885 Cash
Current accounts with
Giro pada Bank Indonesia 88.445.303 86.598.997 Bank Indonesia
Current accounts with
Giro pada bank lain other banks
Pihak berelasi 396.623 31.735 Related parties
Pihak ketiga 33.719.245 46.485.781 Third parties
34.115.868 46.517.516
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (11.459) (11.515) impairment losses
Neto 34.104.409 46.506.001 Net
Penempatan pada Placements with Bank
Bank Indonesia Indonesia and
dan bank lain other banks
Pihak berelasi 1.231.760 1.868.100 Related parties
Pihak ketiga 54.043.680 76.495.525 Third parties
55.275.440 78.363.625
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (870) (3.431) impairment losses
Neto 55.274.570 78.360.194 Net
Efek-efek Marketable securities
Pihak berelasi 13.513.049 17.260.960 Related parties
Pihak ketiga 29.479.847 27.610.657 Third parties
42.992.896 44.871.617
Ditambah/(dikurangi): Add/(less):
premi yang belum unamortised
diamortisasi, keuntungan/ premiums, unrealised
(kerugian) - bersih yang gains/(losses) - net from
belum direalisasi dari increase/(decrease)
kenaikan/(penurunan) in fair value and
nilai wajar dan cadangan allowance for
kerugian penurunan nilai 141.975 60.735 impairment losses
Neto 43.134.871 44.932.352 Net
Obligasi pemerintah Government bonds
Pihak berelasi 239.245.751 262.007.141 Related parties
Tagihan lainnya - transaksi Other receivables - trade
perdagangan transactions
Pihak berelasi 7.422.335 15.152.746 Related parties
Pihak ketiga 18.349.293 18.506.095 Third parties
25.771.628 33.658.841
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.448.930) (1.560.367) impairment losses
Neto 24.322.698 32.098.474 Net
Tagihan atas efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali agreements to resell
Pihak ketiga 16.205.580 6.312.523 Third parties
Lampiran/Appendix 1 ANNUAL REPORT 2023 1499
Page 993
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN POSISI KEUANGAN - ENTITAS INDUK STATEMENTS OF FINANCIAL POSITION - PARENT ENTITY
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2023 2022
ASET (lanjutan) ASSETS (continued)
Tagihan derivatif Derivative receivables
Pihak berelasi 198.156 110.208 Related parties
Pihak ketiga 1.767.841 2.117.400 Third parties
Total 1.965.997 2.227.608 Total
Kredit yang diberikan Loans
Pihak berelasi 216.274.701 178.984.137 Related parties
Pihak ketiga 869.512.726 753.654.914 Third parties
1.085.787.427 932.639.051
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (42.323.522) (54.267.417) impairment losses
Neto 1.043.463.905 878.371.634 Net
Tagihan akseptasi Acceptance receivables
Pihak berelasi 2.162.339 1.863.350 Related parties
Pihak ketiga 12.300.602 9.494.529 Third parties
14.462.941 11.357.879
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (117.900) (57.149) impairment losses
Neto 14.345.041 11.300.730 Net
Penyertaan saham Investments in shares
Pihak berelasi 14.994.607 15.063.607 Related parties
Pihak ketiga 5.025 5.043 Third parties
14.999.632 15.068.650
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (44.534) (80.335) impairment losses
Neto 14.955.098 14.988.315 Net
Biaya dibayar dimuka 1.424.099 1.032.325 Prepaid expenses
Pajak dibayar dimuka 239.757 979.174 Prepaid taxes
Aset tetap 69.604.803 66.392.486 Fixed assets
Dikurangi: akumulasi Less: accumulated
penyusutan (18.194.545) (16.185.489) deprecitation
Neto 51.410.258 50.206.997 Net
Aset takberwujud 10.314.331 9.270.638 Intangible assets
Dikurangi: akumulasi Less: accumulated
amortisasi (6.505.920) (5.597.283) amortisation
Neto 3.808.411 3.673.355 Net
Aset lain-lain 28.305.188 20.746.169 Other assets
Dikurangi: penyisihan Less: allowance for other
lainnya (541.819) (539.972) impairment losses
Neto 27.763.369 20.206.197 Net
Aset pajak tangguhan - neto 7.874.700 9.677.161 Deferred tax assets - net
TOTAL ASET 1.688.850.385 1.570.332.063 TOTAL ASSETS
Lampiran/Appendix 1
1500 PT Bank Mandiri (Persero) Tbk
Page 994
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN POSISI KEUANGAN - ENTITAS INDUK STATEMENTS OF FINANCIAL POSITION - PARENT ENTITY
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2023 2022
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Obligations due
Liabilitas segera 4.482.945 4.054.700 immediately
Simpanan nasabah Deposits from customers
Giro Demand deposits
Pihak berelasi 163.938.319 156.431.305 Related parties
Pihak ketiga 368.594.262 341.559.932 Third parties
Total 532.532.581 497.991.237 Total
Tabungan Saving deposits
Pihak berelasi 7.513.973 6.826.334 Related parties
Pihak ketiga 446.196.403 421.540.614 Third parties
Total 453.710.376 428.366.948 Total
Deposito berjangka Time deposits
Pihak berelasi 31.620.995 28.833.694 Related parties
Pihak ketiga 224.281.646 237.972.447 Third parties
Total 255.902.641 266.806.141 Total
Total simpanan Total deposits from
nasabah 1.242.145.598 1.193.164.326 customers
Simpanan dari bank lain Deposits from other banks
Giro dan Demand deposits
tabungan and saving deposits
Pihak berelasi 170.735 276.263 Related parties
Pihak ketiga 6.448.469 5.400.942 Third parties
Total 6.619.204 5.677.205 Total
Interbank call money Interbank call money
Pihak ketiga 6.966.896 4.236.101 Third parties
Deposito berjangka Time deposits
Pihak ketiga 2.737.290 3.506.345 Third parties
Total simpanan dari Total deposits from
bank lain 16.323.390 13.419.651 other banks
Liabilitas atas efek-efek yang Securities sold under
dijual dengan janji agreements
dibeli kembali to repurchase liabilities
Pihak ketiga 36.097.856 24.228.547 Third parties
Lampiran/Appendix 1
ANNUAL REPORT 2023 1501
Page 995
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN POSISI KEUANGAN - ENTITAS INDUK STATEMENTS OF FINANCIAL POSITION - PARENT ENTITY
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2023 2022
LIABILITAS DAN EKUITAS (lanjutan) LIABILITIES AND EQUITY (continued)
LIABILITAS (lanjutan) LIABILITIES (continued)
Liabilitas derivatif Derivative payables
Pihak berelasi 76.404 86.933 Related parties
Pihak ketiga 2.037.449 2.039.836 Third parties
Total 2.113.853 2.126.769 Total
Liabilitas akseptasi Acceptance payables
Pihak berelasi 2.536.269 1.693.426 Related parties
Pihak ketiga 11.926.672 9.664.453 Third parties
Total 14.462.941 11.357.879 Total
Efek-efek yang diterbitkan Debt securities issued
Pihak berelasi 3.619.950 3.949.550 Related parties
Pihak ketiga 37.264.571 32.049.152 Third parties
40.884.521 35.998.702
Dikurangi: biaya penerbitan Less: unamortised
yang belum diamortisasi (67.622) (63.194) debt issuance cost
Neto 40.816.899 35.935.508 Net
Estimasi kerugian atas Estimated losses on
komitmen dan commitments and
kontinjensi 1.111.730 2.044.500 contingencies
Beban yang masih harus dibayar 2.395.417 4.211.850 Accrued expenses
Utang pajak 1.642.179 2.037.840 Taxes payable
Employee benefit
Liabilitas imbalan kerja 8.417.409 8.977.843 liabilities
Provisi 286.081 323.365 Provision
Liabilitas lain-lain 22.115.368 14.844.598 Other liabilities
Pinjaman yang diterima Fund borrowings
Pihak berelasi 665.346 570.638 Related parties
Pihak ketiga 57.149.992 41.158.127 Third parties
Total 57.815.338 41.728.765 Total
Pinjaman dan efek-efek Subordinated loans and
subordinasi marketable securities
Pihak berelasi 10.000 87.000 Related parties
Pihak ketiga 205.735 546.564 Third parties
215.735 633.564
Dikurangi: biaya penerbitan Less: unamortised
yang belum diamortisasi (564) (231) issuance cost
Neto 215.171 633.333 Net
TOTAL LIABILITAS 1.450.442.175 1.359.089.474 TOTAL LIABILITIES
Lampiran/Appendix 1
1502 PT Bank Mandiri (Persero) Tbk
Page 996
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN POSISI KEUANGAN - ENTITAS INDUK STATEMENTS OF FINANCIAL POSITION - PARENT ENTITY
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2023 2022
LIABILITAS DAN EKUITAS (lanjutan) LIABILITIES AND EQUITY (continued)
EKUITAS EQUITY
Ekuitas yang dapat diatribusikan Attributable equity to
Kepada pemilik Entitas Induk the Parent Entity
Modal saham - nilai nominal Share capital - Rp125
Rp125 dan Rp250 (nilai penuh) and Rp250 (full amount)
per lembar saham masing-masing par value per share
pada tanggal 31 Desember 2023 as of 31 December 2023
dan 2022 and 2022
Modal dasar - 1 lembar Saham Authorised capital-
Seri A Dwiwarna dan 1 Dwiwarna Series A
127.999.999.999 lembar share and
saham biasa Seri B 127,999,999,999 Series B
pada tanggal common shares as of
31 Desember 2023 31 December 2023
dan 1 lembar saham and 1 Dwiwarna
Seri A Dwiwarna dan Series A share and
63.999.999.999 lembar 63,999,999,999 Series B
saham biasa Seri B pada common share as of
tanggal 31 Desember 2022 31 December 2022
Modal ditempatkan dan disetor - Issued and fully paid-in capital
1 lembar Saham Seri A 1 Dwiwarna Series A
Dwiwarna dan 93.333.333.331 share and
lembar Saham Biasa 93,333,333,331Series B
Seri B pada tanggal common shares as of
31 Desember 2023 31 December 2023
dan 1 lembar saham and 1 Dwiwarna
Seri A Dwiwarna dan Series A share and
46.666.666.665 lembar 46,666,666,665 Series B
saham biasa Seri B pada common shares as of
tanggal 31 Desember 2022 11.666.667 11.666.667 31 December 2022
Tambahan modal disetor/ Additional paid-in capital/
agio saham 18.941.550 18.941.550 agio
Selisih kurs karena Differences arising from
penjabaran laporan translation of
keuangan dalam financial statements in
mata uang asing (434.437) (361.753) foreign currencies
Kerugian neto yang belum
direalisasi dari penurunan Net unrealised loss from
nilai wajar aset keuangan decrease in fair value
dalam kelompok nilai wajar of financial assets
melalui penghasilan through other
komprehensif lain setelah comprehensive income
dikurangi pajak tangguhan (1.926.827) (2.737.402) - net of deferred tax
Selisih bersih revaluasi Net differences in fixed
aset tetap 34.487.954 34.487.954 assets revaluation
Keuntungan neto aktuarial Net actuarial gain from
program imbalan pasti defined benefits
setelah dikurangi program - net of
pajak tangguhan 1.512.069 1.478.835 deferred tax
Penghasilan komprehensif Other comprehensive
lainnya 85.052 85.052 income
Saldo laba (saldo rugi sebesar Retained earnings (accumulated
Rp162.874.901 telah losses of Rp162,874,901
dieliminasi dengan tambahan were eliminated against
modal disetor/agio saham additional paid-in capital/
pada saat kuasi - agio as a result of quasi-
reorganisasi pada reorganisation
tanggal 30 April 2003) on 30 April 2003)
Sudah ditentukan penggunaannya 5.380.268 5.380.268 Appropriated
Belum ditentukan penggunaannya 168.695.914 142.301.418 Unappropriated
Total saldo laba 174.076.182 147.681.686 Total retained earnings
TOTAL EKUITAS 238.408.210 211.242.589 TOTAL EQUITY
TOTAL LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 1.688.850.385 1.570.332.063 EQUITY
Lampiran/Appendix 1
ANNUAL REPORT 2023 1503
Page 997
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENTS OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN - ENTITAS INDUK OTHER COMPREHENSIVE INCOME - PARENT ENTITY
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2023 2022
PENDAPATAN DAN BEBAN INCOME AND EXPENSE
OPERASIONAL FROM OPERATIONS
Pendapatan bunga 97.831.188 82.402.327 Interest income
Beban bunga (26.604.466) (17.296.790) Interest expense
PENDAPATAN BUNGA - NET INTEREST
NETO 71.226.722 65.105.537 INCOME
Pendapatan operasional lainnya Other operating income
Provisi dan komisi 15.706.065 14.097.870 Fees and commissions
Pendapatan dari kelompok Income from fair value
nilai wajar melalui through profit or loss
laba rugi - neto 2.790.171 3.152.807 classification - net
Lain-lain 13.801.068 8.927.628 Others
Total pendapatan Total other operating
operasional lainnya 32.297.304 26.178.305 income
Pembentukan cadangan kerugian Allowance for impairment
penurunan nilai (6.288.672) (10.533.173) losses
Pembalikan penyisihan Reversal of allowance for
estimasi kerugian estimated losses
atas komitmen dan commitments and
kontinjensi 921.730 266.506 contingencies
Allowance for other
Pembentukan penyisihan impairment losses
lainnya dan kerugian and operational
risiko operasional - neto (22.103) (267.870) risk losses - net
Keuntungan dari penjualan Gain on sale of
efek-efek dan obligasi marketable securities and
pemerintah 47.701 696.462 government bonds
Beban operasional lainnya Other operating expenses
Salaries and employee
Beban gaji dan tunjangan (16.058.990) (16.047.712) benefits expenses
Beban umum dan General and
administrasi (14.503.827) (14.030.660) administrative expenses
Lain-lain (4.930.750) (4.702.056) Others
Total beban operasional Total other operating
lainnya (35.493.567) (34.780.428) expenses
INCOME FROM
LABA OPERASIONAL 62.689.115 46.665.339 OPERATION
Pendapatan/(beban) bukan Non operating income/
operasional - neto 98.094 113.094 (expense) - net
LABA SEBELUM BEBAN INCOME BEFORE
PAJAK 62.787.209 46.778.433 TAX EXPENSE
Beban pajak Tax expense
Kini (10.015.624) (9.329.662) Current
Tangguhan (1.674.707) 243.655 Deferred
Total beban pajak - neto (11.690.331) (9.086.007) Total tax expense - net
LABA TAHUN NET INCOME
BERJALAN 51.096.878 37.692.426 FOR THE YEAR
1504 PT Bank Mandiri (Persero) Tbk Lampiran/Appendix 2
Page 998
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENTS OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN - ENTITAS INDUK OTHER COMPREHENSIVE INCOME - PARENT ENTITY
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2023 2022
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN INCOME
Pos-pos yang tidak akan Items that will not be
direklasifikasi reclassified to
ke laba rugi profit or loss
Keuntungan revaluasi Gain on fixed assets
aset tetap - 4.574.057 revaluation
Actuarial gain from
Keuntungan aktuarial defined benefits
program imbalan pasti 41.030 287.101 program
Pajak penghasilan Income tax related to
terkait pos-pos yang tidak items that will not be
akan direklasifikasi reclassified to
ke laba rugi (7.796) (54.550) profit or loss
33.234 4.806.608
Pos-pos yang akan Items that will be
direklasifikasi reclassified to
ke laba rugi profit or loss
Penyesuaian akibat Difference arising from
penjabaran laporan translation of financial
keuangan dalam statements in foreign
mata uang asing (72.683) (68.731) currencies
Perubahan nilai wajar aset Changes in fair value of
keuangan dalam financial assets
kelompok nilai wajar classified as fair value
melalui penghasilan through other
komprehensif lain 930.532 (5.307.062) comprehensive income
Pajak penghasilan terkait Income tax related to
pos-pos yang akan items that will be
direklasifikasi reclassified to
ke laba rugi (119.958) 1.040.800 profit or loss
737.891 (4.334.993)
Penghasilan komprehensif lain Other comprehensive
tahun berjalan - income for the year
setelah pajak penghasilan 771.125 471.615 - net of income tax
TOTAL PENGHASILAN TOTAL COMPREHENSIVE
KOMPREHENSIF INCOME
TAHUN BERJALAN 51.868.003 38.164.041 FOR THE YEAR
LABA PER SAHAM EARNINGS PER SHARE
Dasar dan dilusian (dalam Basic and diluted (full
Rupiah penuh) 547,47 403,98 amount of Rupiah)
*) Laba per saham pada tahun yang berakhir pada tanggal 31 Desember 2022 Earnings per share for the year ended 31 December 2022 *)
disajikan kembali sehubungan dengan pemecahan nilai saham (Catatan 2aj) is restated in relation to the stock split (Note 2aj)
Lampiran/Appendix 2 ANNUAL REPORT 2023 1505
Page 999
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
MAIN
PT BANK MANDIRI (PERSERO) Tbk.
HIGHLIGHTS
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS - ENTITAS INDUK STATEMENTS OF CHANGES IN EQUITY - PARENT ENTITY
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
1506 PT Bank Mandiri (Persero) Tbk
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2023
Keuntungan/
(kerugian)
neto
REPORTS
yang belum
direalisasi
dari kenaikan/
(penurunan)
MANAGEMENT
nilai wajar
aset keuangan
dalam kelompok
nilai wajar
melalui
penghasilan
komprehensif
lain setelah Keuntungan
dikurangi neto
Selisih kurs pajak aktuarial
karena tangguhan/ program
penjabaran Net unrealised imbalan
laporan gain/(loss) from pasti Saldo laba/Retained earnings
keuangan increase/ setelah
dalam mata (decrease) in fair Selisih dikurangi
Modal Tambahan uang asing/ value of financial bersih pajak Penghasilan
ditempatkan modal disetor/ Difference arising assets through revaluasi tangguhan/ komprehensif
dan disetor/ agio saham/ from translation other aset tetap/ Net actuarial gain lainnya/ Sudah Belum
Issued and Additional of financial comprehensive Net difference in from defined Other ditentukan ditentukan Total
fully paid-in paid-in statements in income - net of fixed assets benefits program - comprehensive penggunaannya/ penggunaannya/ ekuitas/
capital capital/agio foreign currencies deferred tax revaluation net of deferred tax income Appropriated Unappropriated Total Total equity
PROFILE
Saldo pada tanggal Balance as of
COMPANY
1 Januari 2023 11.666.667 18.941.550 (361.753) (2.737.402) 34.487.954 1.478.835 85.052 5.380.268 142.301.418 147.681.686 211.242.589 1 January 2023
Pembayaran dividen dari laba Dividend payment from
bersih tahun 2022 - - - - - - - - (24.702.382) (24.702.382) (24.702.382) 2022 net income
Laba tahun berjalan - - - - - - - - 51.096.878 51.096.878 51.096.878 Net income for the year
Penghasilan komprehensif lain Other comprehensive income
tahun berjalan - - (72.684) 810.575 - 33.234 - - - - 771.125 for the year
Saldo pada tanggal Balance as of
31 Desember 2023 11.666.667 18.941.550 (434.437) (1.926.827) 34.487.954 1.512.069 85.052 5.380.268 168.695.914 174.076.182 238.408.210 31 December 2023
ANALYSIS
MANAGEMENT DISCUSSION &
Lampiran/Appendix 3
Page 1000
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CORPORATE
GOVERNANCE
LAPORAN PERUBAHAN EKUITAS - ENTITAS INDUK STATEMENTS OF CHANGES IN EQUITY - PARENT ENTITY
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2022
Kerugian
neto
yang belum
direalisasi
dari penurunan
nilai wajar
aset keuangan
dalam kelompok
& PRACTICES
nilai wajar
melalui
penghasilan Keuntungan
komprehensif neto
ESG COMMITMENTS
Selisih kurs lain setelah aktuarial
Modal saham karena dikurangi program
yang penjabaran pajak imbalan
diperoleh laporan tangguhan/ pasti
dan dimiliki keuangan Net unrealised loss setelah
kembali dalam mata from decrease in Selisih dikurangi
Modal Tambahan (saham uang asing/ fair value of bersih pajak Penghasilan Saldo laba/Retained earnings
ditempatkan modal disetor/ treasuri)/ Difference arising financial assets revaluasi tangguhan/ komprehensif
dan disetor/ agio saham/ Share capital from translation through other aset tetap/ Net actuarial gain lainnya/ Sudah Belum
Issued and Additional acquired and of financial comprehensive Net difference in from defined Other ditentukan ditentukan Total
fully paid-in paid-in repossessed statements in income - net of fixed assets benefits program - comprehensive penggunaannya/ penggunaannya/ ekuitas/
capital capital/agio (treasury stock) foreign currencies deferred tax revaluation net of deferred tax income Appropriated Unappropriated Total Total equity
Saldo pada tanggal Balance as of
1 Januari 2022 11.666.667 18.941.550 (150.895) (293.022) 1.528.860 29.913.897 1.246.284 85.052 5.380.268 121.425.885 126.806.153 189.744.546 1 January 2022
Pembayaran dividen dari laba Dividend payment from
bersih tahun 2022 - - - - - - - - - (16.816.893) (16.816.893) (16.816.893) 2022 net income
RESPONSIBILITY
Saham treasuri - - 150.895 - - - - - - - - 150.895 Treasury stock
Laba tahun berjalan - - - - - - - - - 37.692.426 37.692.426 37.692.426 Net income for the year
Penghasilan komprehensif lain Other comprehensive income
tahun berjalan - - - (68.731) (4.266.262) 4.574.057 232.551 - - - - 471.615 for the year
SOCIAL AND ENVIRONMENTAL
Saldo pada tanggal Balance as of
31 Desember 2022 11.666.667 18.941.550 - (361.753) (2.737.402) 34.487.954 1.478.835 85.052 5.380.268 142.301.418 147.681.686 211.242.589 31 December 2022
LAPORAN
KEUANGAN
Financial
Statements
2023
2023
ANNUAL REPORT 2023
Lampiran/Appendix 3
1507
Page 1001
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN ARUS KAS - ENTITAS INDUK STATEMENTS OF CASH FLOWS - PARENT ENTITY
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2023 2022
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERATING
OPERASIONAL ACTIVITIES
Penerimaan pendapatan Receipts from interest
bunga 94.123.502 77.592.699 income
Penerimaan pendapatan Receipts from provision,
provisi, komisi commission and
dan premi 15.706.065 14.097.870 premium income
Pembayaran beban Payments of interest
bunga (25.567.859) (17.005.710) expense
Penerimaan dari
penjualan obligasi Receipts from the sale
pemerintah - diukur of government bonds -
pada nilai wajar measured at fair value
melalui laba rugi 198.395.896 278.867.971 through profit or loss
Pembelian obligasi Acquisition of
pemerintah – diukur government bonds -
pada nilai wajar measured at fair value
melalui laba rugi (200.469.433) (277.071.573) through profit or loss
Pendapatan/(beban) dari Income/(expense) from
kelompok nilai wajar fair value through profit
melalui laba rugi - neto 3.559.790 (1.408.422) or loss classification - net
Pendapatan operasional Other operating
lainnya - lain-lain 3.595.327 2.592.325 income - others
Beban operasional Other operating
lainnya - lain-lain (7.040.948) (5.567.680) expenses - others
Salaries and employee
Beban gaji dan tunjangan (16.578.394) (14.903.220) benefits expenses
Beban umum dan General and administrative
administrasi (11.369.509) (10.818.734) expenses
Pendapatan bukan Non-operating
operasional - neto 95.115 110.519 income - net
Pembayaran pajak Payment of corporate
penghasilan badan (10.680.754) (9.221.948) income tax
Arus kas dari aktivitas Cash flows from operating
operasional sebelum activities before
perubahan aset dan changes in operating
liabilitas operasional 43.768.798 37.264.097 assets and liabilities
Penurunan/(kenaikan) atas Decrease/(increase) in
aset operasional: operating assets:
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 1.054.578 1.154.996 and other banks
Efek-efek - diukur pada Marketable securities
nilai wajar melalui - measured at fair
laba rugi (5.289.249) (2.440.006) value through profit or loss
Tagihan lainnya - transaksi Other receivables
perdagangan 7.887.213 (4.441.826) - trade transactions
Kredit yang diberikan (171.011.962) (122.237.237) Loans
Tagihan atas efek-efek Securities purchased
yang dibeli dengan under agreements
janji dijual kembali (9.893.057) 15.824.166 to resell
Lampiran/Appendix 4
1508 PT Bank Mandiri (Persero) Tbk
Page 1002
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN ARUS KAS - ENTITAS INDUK STATEMENTS OF CASH FLOWS - PARENT ENTITY
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2023 2022
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERATING
OPERASIONAL (lanjutan) ACTIVITIES (continued)
Penurunan/(kenaikan) atas Decrease/(increase) in
aset operasional (lanjutan): operating assets (continued):
Pajak dibayar dimuka 739.417 909.344 Prepaid taxes
Biaya dibayar dimuka (391.774) (223.493) Prepaid expenses
Aset lain-lain (6.939.338) (998.419) Other assets
Penerimaan atas aset
keuangan yang telah Recovery of written-off
dihapusbukukan 10.134.741 6.335.303 financial assets
Kenaikan/(penurunan) Increase/(decrease) in
atas liabilitas operasional: operating liabilities:
Bank konvensional Conventional banking
Giro 35.334.666 119.657.314 Demand deposits
Tabungan 25.492.105 47.556.948 Saving deposits
Deposito berjangka (11.672.555) 1.438.914 Time deposits
Interbank call money 2.730.795 (673.784) Interbank call money
Liabilitas segera 428.245 (1.325.774) Obligations due immediately
Utang pajak lainnya 269.469 38.264 Other taxes payable
Liabilitas lain-lain 9.843.763 6.169.254 Other liabilities
Kas neto yang (digunakan untuk)/ Net cash (used in)/
diperoleh dari provided by
aktivitas operasional (67.514.145) 104.008.061 operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Penurunan/(kenaikan) Decrease/(increase)
efek-efek - in marketable
selain diukur securities - other
pada nilai wajar than measured at fair value
melalui laba rugi 6.950.959 (6.520.013) through profit or loss
Penurunan/(kenaikan) Decrease/(increase) in
obligasi pemerintah - selain government bonds -
diukur pada nilai wajar other than measured at
melalui laba rugi 25.790.497 (32.591.302) fair value through profit or loss
Penerimaan dari penjualan Proceeds from sale of
aset tetap 2.981 2.483 fixed assets
Pembelian aset tetap (1.961.615) (1.885.056) Acquisition of fixed assets
Pembelian aset Acquisition of
takberwujud (1.043.693) (831.403) intangible assets
Perolehan aset Acquisition of right of
hak guna (1.295.978) (1.775.410) use assets
Setoran modal ke Entitas Anak - (4.590.889) Paid-in capital to Subsidiaries
Divestasi penyertaan di Entitas Asosiasi 140.000 - Divestment in Associate Entity
Kas neto yang diperoleh dari/ Net cash provided by/
(digunakan untuk) (used in)
aktivitas investasi 28.583.151 (48.191.590) investing activities
Lampiran/Appendix 4
ANNUAL REPORT 2023 1509
Page 1003
MAIN MANAGEMENT COMPANY MANAGEMENT DISCUSSION &
HIGHLIGHTS REPORTS PROFILE ANALYSIS
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN ARUS KAS - ENTITAS INDUK STATEMENTS OF CASH FLOWS - PARENT ENTITY
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2023 2022
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS FINANCING
PENDANAAN ACTIVITIES
Penerimaan dari efek-efek Receipts from debt
yang diterbitkan 9.362.750 - securities issued
Pembayaran atas efek-efek Payments of debt
yang diterbitkan (4.480.000) (1.000.101) securities issued
Penerimaan dari pinjaman Receipts from fund
yang diterima 30.977.214 10.116.382 borrowings
Pembayaran atas pinjaman Payments of fund
yang diterima (15.264.106) (9.705.029) borrowings
Penerimaan dari Receipts from
pinjaman dan subordinated loans
efek-efek and marketable
subordinasi 100.000 - securities
Pembayaran atas Payments of
pinjaman dan subordinated loans
efek-efek and marketable
subordinasi (517.151) (12.900) securities
Kenaikan liabilitas Increase in
atas efek-efek yang securities sold
dijual dengan janji under agreements to
dibeli kembali 11.474.780 18.630.298 repurchase liabilities
Pembayaran dividen (24.702.382) (16.816.893) Payments of dividends
Kas neto yang diperoleh dari Net cash provided by
aktivitas pendanaan 6.951.105 1.211.757 financing activities
(PENURUNAN)/KENAIKAN NETO NET (DECREASE)/INCREASE IN
KAS DAN CASH AND
SETARA KAS (31.979.889) 57.028.228 CASH EQUIVALENTS
DAMPAK PERUBAHAN EFFECTS OF EXCHANGE
SELISIH KURS RATE CHANGES ON
TERHADAP CASH AND
KAS DAN SETARA KAS (818.781) 9.413.094 CASH EQUIVALENTS
CASH AND CASH
KAS DAN SETARA KAS PADA EQUIVALENTS AT THE
AWAL TAHUN 229.632.271 163.190.949 BEGINNING OF YEAR
CASH AND CASH
KAS DAN SETARA KAS PADA EQUIVALENTS AT THE
AKHIR TAHUN 196.833.601 229.632.271 END OF YEAR
Lampiran/Appendix 4
1510 PT Bank Mandiri (Persero) Tbk
Page 1004
CORPORATE ESG COMMITMENTS SOCIAL AND ENVIRONMENTAL LAPORAN
Financial
GOVERNANCE & PRACTICES RESPONSIBILITY KEUANGAN 2023
Statements 2023
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN ARUS KAS - ENTITAS INDUK STATEMENTS OF CASH FLOWS - PARENT ENTITY
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2023 2022
Kas dan setara kas Cash and cash equivalents
pada akhir tahun at the end of year
terdiri dari: consists of:
Kas 20.866.568 20.852.885 Cash
Giro pada Current accounts with
Bank Indonesia 88.445.303 86.598.997 Bank Indonesia
Giro pada Current accounts with
bank lain 34.115.868 46.517.516 other banks
Investasi jangka pendek Liquid short-term
likuid dengan investments with
jangka waktu jatuh a period of time
tempo tiga bulan maturity of three
atau kurang sejak months or less from
tanggal perolehan 53.405.862 75.662.873 the date of acquisition
Total kas dan Total cash and
setara kas 196.833.601 229.632.271 cash equivalents
Lampiran/Appendix 4
ANNUAL REPORT 2023 1511
Page 1005
Names mentioned 156 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Bank Mandiri Financial Conglomeration
p.3
unresolved
org
Financial Services Authority
p.5 ×12
unresolved
org
Bank Indonesia
p.6 ×5
unresolved
org
Bank Indonesia Regulation
p.6
unresolved
org
Corporation
p.9
unresolved
org
Bank Mandiri ESG Governance Structure
p.9
unresolved
org
Bank Mandiri’s Initial Public Offering
p.11
unresolved
org
Bank Soundness Level
p.11
unresolved
org
Bank Mandiri’s GCG
p.11
unresolved
org
Indonesia Stock Exchange
p.11 ×22
unresolved
org
Bank Mandiri. ANNUAL
p.14
unresolved
org
Bank Mandiri Governance
p.17
unresolved
org
PT Bank Mandiri Taspen
p.21 ×3
unresolved
org
PT Asuransi Jiwa Inhealth Indonesia
p.21 ×3
unresolved
org
PT AXA Mandiri Financial Services
p.21 ×3
unresolved
org
PT Mandiri Utama Finance
p.21 ×3
unresolved
org
PT Mandiri Manajemen Investasi
p.21
unresolved
org
Ministry of Justice and Human Rights
p.23
unresolved
org
Bank Furthermore
p.27
unresolved
org
Bank Mandiri’s Anti-Fraud Strategy
p.29
unresolved
org
Bank Mandiri. The Whistleblowing
p.31
unresolved
org
Bank Mandiri’s LTC
p.31
unresolved
org
Bank Function
p.33
unresolved
org
Bank Mandiri’s Risk Management
p.33
unresolved
org
Bank Mandiri Policy Architecture. It
p.37
unresolved
org
Bank Mandiri. Mandiri Group Principle Guidlines
p.37
unresolved
org
Bank Mandiri’s Articles
p.37 ×2
unresolved
org
Minister of Law and Human Rights
p.37
unresolved
org
Bank Mandiri Policy Architecture
p.37
unresolved
org
owns one or more share in a Company. Shareholders are
p.38
unresolved
org
owners of the Company. Company’s Share is a share on
p.38
unresolved
—
Republic
p.38
unresolved
—
and/or the Citizens.
p.38
unresolved
org
As a State-Owned Enterprises (SOE), the majority ownership
p.38
unresolved
org
Bank Mandiri is owned by the Government
p.38
unresolved
org
Republic of Indonesia, which in this case is represented
p.38
unresolved
—
by the Ministry of SOE. As such, the Main and Controlling
p.38
unresolved
org
Ministry of SOE. As
p.38
unresolved
org
Shareholder of Bank Mandiri is the Government
p.38
unresolved
org
Republic of Indonesia. There are no Main and Controlling
p.38
unresolved
org
Bank Dagang Negara
p.39
unresolved
org
Bank Mandiri Shareholders
p.39
unresolved
org
Bank Mandiri Operations
p.40
unresolved
org
PT Kustodian Sentral Efek Indonesia
p.43 ×5
unresolved
person
Panji Irawan
· Director of Treasury and International Banking
p.44
unresolved
—
Timothy
· Director of Information Technology
p.44 ×2
unresolved
person
Arif Budimanta
· Commissioner
p.45 ×4
unresolved
person
MLI.
p.45 ×2
unresolved
org
Ministry of SOEs.
p.47 ×4
unresolved
org
Deposit Insurance Corporation
p.48 ×2
unresolved
org
Bank Mandiri Letter No. KPS
p.51 ×4
unresolved
org
Rintis& Partners
p.51 ×2
unresolved
org
Rintis & Partners
p.51
unresolved
org
PricewaterhouseCoopers International Limited
p.53
unresolved
org
Minister of SOEs No. PER-
p.53 ×2
unresolved
org
Minister of State-Owned Enterprise
p.53 ×2
unresolved
org
Minister of SOEs Regulation No. PER-
p.53 ×2
unresolved
org
Bank Mandiri Social
p.53 ×2
unresolved
org
Minister of SOEs.
p.53 ×2
unresolved
org
Bank Mandiri Head Office. Composition
p.57
unresolved
person
Annual GMS
· Commissioner
p.57 ×9
unresolved
person
Extraordinary GMS
· Commissioner
p.57
unresolved
org
Minister of SOE Regulation
p.57
unresolved
org
Bank Mandiri Board
p.62
unresolved
org
Bank Mandiri’s Board
p.67 ×4
unresolved
person
Banking Development Institution
· President Director
p.68 ×2
unresolved
person
Vice
· Commissioner
p.68
unresolved
person
Prof. Dr. Moestopo University
p.68
unresolved
org
Directorate General of State Treasury
p.68
unresolved
person
President’s Special Staff
· Commissioner
p.68
unresolved
person
Deputy
· Commissioner
p.68 ×2
unresolved
org
Bank Mandiri Work Unit Leader
p.71 ×6
unresolved
org
Bank Mandiri Work Unit Leader Plan
p.71 ×2
unresolved
org
Bank Soundness Rating
p.71 ×2
unresolved
org
Bank Mandiri Work Unit Leader Integrated Governance
p.71 ×2
unresolved
org
Bank Performance. Quarterly Review
p.72
unresolved
org
Bank Mandiri’s Annual GMS Plan
p.73
unresolved
org
Bank Mandiri Annual GMS
p.73 ×2
unresolved
org
Bank Mandiri Pension
p.73
unresolved
org
Bank Mandiri’s Internal Audit Function
p.73
unresolved
org
Bank Mandiri’s Organizational
p.73
unresolved
org
Bank Mandiri’s Organizational Structure.
p.73
unresolved
—
ANNUAL REPORT 2023
· 581
p.74
unresolved
org
Kementerian BUMN AND RESPONSIBILITIES
p.75
unresolved
org
Bank Mandiri Business Supervision
p.75
unresolved
org
Kementerian BUMN
p.75
unresolved
org
Mandiri (Persero) Tbk
p.75
unresolved
—
Variable Remunerations
· Board of Directors
p.139
unresolved
org
Bank Mandiri Response
p.542 ×2
unresolved
org
Bank Mandiri’s ESG
p.542
unresolved
org
Bank Mandiri Pg.
p.542
unresolved
org
Bapepam
p.542 ×2
unresolved
org
Bank Mandiri. In
p.544
unresolved
org
PT Bank Syariah Mandiri
p.592 ×4
unresolved
person
Jose Dima Satria S.H.
p.592 ×4
unresolved
org
Menteri Hukum dan Hak Asasi
p.592 ×2
unresolved
org
Minister of Law
p.592
unresolved
org
Syariah Indonesia Tbk
p.592 ×2
unresolved
org
PT Bank Syariah
p.592
unresolved
org
Indonesia Tbk.
p.592
unresolved
person
Muazzir
p.592
unresolved
person
Muhammad Muazzir
p.592
unresolved
org
Bank Mandiri’s Boards
p.604
unresolved
org
Bank Mandiri’s Audit Committee
p.605
unresolved
org
Bank Mandiri’s Komite Remunerasi
p.605
unresolved
org
Bank Mandiri’s Komite Pemantau Risiko Bank Mandiri
p.605
unresolved
org
Bank Mandiri's Internal Audit
p.607
unresolved
org
Bank Umum Syariah.
p.814
unresolved
org
PT Mandiri Capital Indonesia
p.868
unresolved
org
PT Mandiri Capital Indonesia Total
p.868
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